A User’s Guide for the 

Bank Holding Company 

Performance Report

March 2008

Board of Governors of the Federal Reserve System

Division of Banking Supervision and Regulation

Washington, D.C. 20551
A User’s Guide for the 

Bank Holding Company 

Performance Report

March 2008
BHCPR User’s Guide • March 2008

March 2008 Edition Prepared by:

Board of Governors of the Federal Reserve System

Division of Banking Supervision and Regulation

Surveillance, Financial Trends and Analysis Section

20th Street and Constitution Avenue, N.W.

Washington, D.C. 20551-0001
BHCPR User’s Guide • March 2008

Foreword

A User’s Guide for the Bank Hold

ing Company Performance Report

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 is 

designed to serve as an aid in using 

the Bank Holding Company Performance 

Report (BHCPR). The guide provides 

definitions of the financial ratios and 

items presented on each page of the 

BHCPR.

Questions or comments relating 

to this guide should be referred to 

the Surveillance, Financial Trends and 

Analysis Section at the Federal Reserve 

Board by calling (202) 728-5894 or 

(202) 452-2943. Specific questions or 

comments pertaining to informa

tion contained in an individual bank 

holding company’s performance 

report should be addressed to the 

appropriate Federal Reserve Bank as 

indicated on the BHCPR cover page. 

The district number, address, and 

telephone number of each Federal 

- Reserve Bank are listed below. 

District 

Number 

Name and Address of 

Federal Reserve Bank 

Telephone Number 

(of Surveillance Staff)

 

1 Federal Reserve Bank of Boston 

600 Atlantic Avenue

Boston, MA 02106-2076

(617) 973-2833

 

 

2 Federal Reserve Bank of New York 

33 Liberty Street

New York, NY 10045-0001

(212) 720-2055

 

 

3 Federal Reserve Bank of Philadelphia 

Ten Independence Mall

Philadelphia, PA 19106-1574

(215) 574-4125

 

 

4 Federal Reserve Bank of Cleveland 

1455 East Sixth Street

Cleveland, OH 44114-2566 

(216) 579-2909

 

 

5 Federal Reserve Bank of Richmond 

701 East Byrd Street

Richmond, VA 23219-7622

(804) 697-2716

 

 

6 Federal Reserve Bank of Atlanta 

1000 Peachtree Street, N.E.

Atlanta, GA 30309-4470

(404) 498-7155

 

 

7 Federal Reserve Bank of Chicago 

230 South LaSalle Street

Chicago, IL 60604-0834

(312) 322-5923

 

 

8 Federal Reserve Bank of St. Louis 

411 Locust Street

St. Louis, MO 63102-2034

(314) 444-8764

 

 

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BHCPR User’s Guide • March 2008

9 Federal Reserve Bank of Minneapolis 

90 Hennepin Avenue

Minneapolis, MN 55480-0291

(612) 204-5066

10 Federal Reserve Bank of Kansas City 

925 Grand Avenue

Kansas City, MO 64198-0001

(816) 881-2459

11 Federal Reserve Bank of Dallas 

2200 N. Pearl Street

Dallas, TX 75201

(214) 922-6052

 

 

12 Federal Reserve Bank of San Francisco

101 Market Street

San Francisco, CA 94105

(415) 974-2929

 

 

iv
BHCPR User’s Guide • March 2008

Table of Contents

Page

Foreword ....................................................................................................................................................................................... iii

Section 1: Introduction ............................................................................................................................................................. 1-1

Section 2: Technical Information ........................................................................................................................................... 2-1

Section 3: Sample Bank Holding Company Performance Report and Definition of Items ...................................... 3-1

Introductory Page................................................................................................................................................................... 3-3

Summary Ratios ..................................................................................................................................................................... 3-5

Income Statement—Revenues and Expenses..................................................................................................................... 3-9

Relative Income Statement and Margin Analysis............................................................................................................ 3-13

Non-Interest Income and Expenses................................................................................................................................... 3-17

Assets ...................................................................................................................................................................................... 3-21

Liabilities and Changes in Capital ..................................................................................................................................... 3-25

Percent Composition of Assets .......................................................................................................................................... 3-29

Loan Mix and Analysis of Concentrations of Credit ....................................................................................................... 3-32

Liquidity and Funding ........................................................................................................................................................ 3-36

Derivatives and Off-Balance Sheet Transactions ............................................................................................................. 3-40

Derivative Instruments......................................................................................................................................................... 3-44

Derivatives Analysis ............................................................................................................................................................. 3-48

Allowance and Net Loan and Lease Losses ..................................................................................................................... 3-51

Past Due and Nonaccrual Assets ....................................................................................................................................... 3-55

Past Due and Nonaccrual Loans and Leases..................................................................................................................... 3-59

Past Due and Nonaccrual Loans and Leases (continued)............................................................................................... 3-62

Risk-Based Capital ............................................................................................................................................................... 3-66

Insurance and Broker-Dealer Activities ............................................................................................................................ 3-70

Foreign Activities .................................................................................................................................................................. 3-74

Servicing, Securitization, and Asset Sale Activity—Part I .............................................................................................. 3-76

Servicing, Securitization, and Asset Sale Activity—Part II............................................................................................. 3-81

Servicing, Securitization, and Asset Sale Activity—Part III............................................................................................ 3-86

Parent Company Income Statement.................................................................................................................................. 3-91

Parent Company Balance Sheet.......................................................................................................................................... 3-94

Parent Company Analysis—Part I..................................................................................................................................... 3-98

Parent Company Analysis—Part II.................................................................................................................................. 3-103

Appendix A: Summary of Changes to the BHCPR............................................................................................................ A-1

Appendix B: Sample Peer Group Average Report .............................................................................................................B-1

Appendix C: BHCPR Ordering Instructions and Order Form .........................................................................................C-1

v
BHCPR User’s Guide • March 2008

Section 1: Introduction

The Bank Holding Company Perfor

mance Report

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 (BHCPR) is an analyt -

ical tool produced by the Federal 

Reserve System for supervisory pur

poses, including on-site examinations 

and inspections, off-site surveillance 

and monitoring, and analyses per

formed in connection with applica

tions filed with the Federal Reserve 

regarding mergers, acquisitions, 

and other matters. The BHCPRs are 

designed to assist analysts and exam

iners in determining a bank holding 

company’s financial condition and 

performance based on financial 

statements, comparative ratios, trend 

analyses, and percentile ranks relative 

to its peers.

It should be noted that no single 

financial ratio, percentile rank, or 

trend shown in the BHCPR should 

be assumed to be conclusive evidence 

of a specific firm's financial condi

tion. In appraising a bank holding 

company’s financial condition, an 

analyst must make a judgment based 

on an analysis of a variety of factors 

and interrelationships and on peer 

group comparisons.

1-1
BHCPR User’s Guide • March 2008

Section 2: Technical Information

2-1

Description

The Bank Holding Company Per

formance Report (BHCPR) is a 

computer-generated report of current 

and historical financial information 

produced quarterly for three groups 

of bank holding companies: top-tier 

bank holding companies with consol

idated assets of $500 million or more; 

top-tier bank holding companies 

that are required to file the FR Y-9C 

and FR Y-9LP to meet supervisory 

needs; and top-tier bank holding 

companies that are not subject to 

the Board's risk-based capital 

guidelines but elect to voluntarily 

comply with the guidelines and file 

the FR Y-9C and FR Y-9LP report 

forms.

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Peer group average reports also are 

available. These reports contain sta

tistics on the average performance 

of groups of bank holding companies 

with common characteristics. (See the 

description of BHCPR peer groups 

on page 2-2.) 

Data Source

The financial data presented in the 

BHCPR are derived from financial 

reports which bank holding com

panies are required to file quarterly 

with the Federal Reserve System. 

These financial reports are the Con

solidated Financial Statements for Bank 

Holding Companies (FR Y-9C) and 

the Parent Company Only Financial 

Statements for Large Bank Holding 

Companies (FR Y-9LP). Detailed descrip

tions of data elements contained in 

the FR Y-9C and FR Y-9LP report 

forms are found in the Instruc

tions for Preparation of Consolidated 

Financial Statements for Bank Holding 

Companies and the Instructions for 

Preparation of Parent Only Financial 

Statements for Bank Holding Companies, 

respectively.

Report Format

An individual BHCPR consists of 

four sections: 

• the Introductory Page, which shows 

a Table of Contents and indicates 

the peer group classification and 

certain characteristics of the bank 

holding company (BHC);

• the Summary Ratios page, which 

presents selected key financial 

ratios to measure consolidated 

earnings and profitability, loan 

losses, nonaccrual assets and 

other real estate owned, liquidity, 

capital, leverage, growth rates, 

and selected parent company ratios;

• the Consolidated Information sec

tion, which contains detailed 

income and expense account 

items and ratios used to measure 

the condition of the consolidated 

BHC and provides balance sheet 

information on asset and liabil

ity composition, including the 

loan and investment portfolios, 

liquidity and funding, derivative 

instruments, allowance for loan 

and lease losses, charge-offs, past 

due and nonaccrual assets, capital, 

Insurance & Broker-Dealer Activi

ties, foreign Activities, Securitiza

tion and asset sale Activities, and 

• the Parent Company Information 

section provides detailed finan

cial data on the parent company 

only organization, including 

measures of profitability, leverage, 

cash flows, and dependence on 

subsidiaries.

Each BHCPR displays financial sta

tistics for five time periods. Interim 

reports (for the March, June, and Sep

tember reporting periods) provide 

information for the current quarter, 

the previous year’s comparable 

quarter, and the last three calendar 

year-ends. The December year-end 

BHCPR presents five calendar years 

of data.

Numerical information displayed in 

the BHCPR is expressed as:

• a dollar amount in thousands of 

dollars (except when otherwise 

indicated);

• a ratio (expressed as a percentage 

or a multiple) that relates two or 

more financial statement items for 

an individual company;

• an average of account balances 

or of ratio values for a group of 

BHCs;

• a percentile rank of an individ

ual BHC’s ratio within its peer 

group;

• a percentage change from the 

prior year’s like quarter or five 

years earlier; or

• an aggregate sum of an account 

balance or of the number of BHCs 

in a peer group.

Dollar values for income and expense 

items and for changes in equity cap

ital, charge-offs, and recoveries are 

expressed in the BHCPR as year-todate amounts. Ratios that involve 

income and expense items, chargeoffs, recoveries, or changes in equity 

capital are annualized for interim 

reporting periods. (See the descrip

tion of annualization on page 2-3.)

Available Reports

Two different types of BHCPRs are 

available—individual BHC reports 

and peer group average reports.

Individual BHC Reports 

An individual BHC report contains 

company-specific account balances, 

financial ratios, and percentile ranks 

relative to the BHC’s peer group. This 

report also presents peer group ratio 

averages of the BHC’s associated peer 

group. For sample pages and defini

tions of the items found in this report, 

refer to Section 3 of this manual.
2-2 BHCPR User’s Guide • March 2008

Peer Group Average Reports 

A peer group average report pro

vides, for a selected peer group, 

the averages of financial ratios 

 presented in the individual BHCPRs. 

The report is available for each of 

the six peer groups of top-tier BHCs 

described below. The method for 

calculating peer group ratio averages 

is described below. Ratio definitions 

used in calculating peer group aver

ages are identical to those presented 

in individual BHCPRs and are found 

in Section 3 of this manual. (See 

Appendix B for a sample peer group 

average report.)

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Peer Groups

Each top-tier bank holding company 

with consolidated assets of $500 mil

lion or more, top-tier bank holding 

company that is required to file the 

FR Y-9C and FR Y-9LP to meet 

supervisory needs, and top-tier bank 

holding companies that are not sub

ject to the Board's risk-based capital 

guidelines but elect to voluntarily 

comply with the guidelines and file 

the FR Y-9C and FR Y-9LP report 

forms is classified into one or the 

7 peer groups based on the criteria 

listed in Table 1 below.

Table 1. Peer Group Classification

Peer Group 

 Number

Consolidated Asset Size at the End of the Quarter

Top-tier BHCs excluding atypical BHCs:

01 $10 billion and over

02 $3 billion - $10 billion

03 $1 billion - $3 billion

04 $500 million - $1 billion

05 Less than $500 million (starting March 2006 includes former Peer Group 06)

06 Less than $300 million (valid only prior to March 2006. Starting March 2003 

 includes former peer group 07)

07 Less than $150 million1 (prior to March 2003)

09 Second-tier BHCs and atypical BHCs2

1. Peer group 7 includes only multi-bank hold

ing companies with debt outstanding to the 

general public or that are engaged in a nonbank 

activity (either directly or indirectly) involving 

financial leverage or engaged in credit extend

ing activities. Peer group 7 was combined with 

peer group 6 as of March 2003.

2. Peer group ratio averages and percentile 

rank data are omitted from individual BHCPRs 

generated for lower-tier and atypical BHCs. 

Second- or lower-tier companies in an orga

nizational structure with consolidated assets 

of $1 billion or more are required to file the 

FR Y-9C and LP with the Federal Reserve 

System. A BHC is considered an atypical 

company if:

• it does not consolidate financial state

ments for all subsidiaries;

• it has significant non-bank activities;

• its parent company is itself a bank; or

• its operations deviate significantly from 

other holding companies in the same size 

category.

Atypical companies are excluded from the cal

culation of peer group ratio averages to prevent 

the distortion of comparative financial ratios. 

To show changes in a company’s 

peer group affiliation, the BHCPR 

identifies the BHC’s associated peer 

group for each reporting period by 

displaying the two-digit peer num

ber above the “Peer” column of the 

report page.

Peer Group Ratio Averages

Peer group ratio averages are 

included in the BHCPR to serve as 

a frame of reference for evaluating the 

financial condition and performance 

of a specific company relative to other 

firms with similar characteristics. 

This information serves as a bench

mark against which an individual 

company’s balance sheet structure 

and earnings are evaluated.

A peer group average for a financial 

ratio is the arithmetic mean of the 

ratio values calculated for all BHCs 

in selected peer group subject to 

upper and lower limits. That is, to 

reduce the influence of erroneous 

or atypical data on peer group ratio 

averages, values falling above the 

95th and below the 5th percentiles for 

the peer group are excluded from 

the calculation of the peer group 

average. 

Percentile Rank

The percentile rank is a value that 

ranges from 0 to 99 and is displayed 

in a column to the right of the BHC 

and peer group columns. It reflects 

the statistical position of a BHC 

within an array of ratio values for all 

members of a specified peer group. 

Moreover, it describes how high or 

low a BHC’s financial ratio is when 

compared with the ratio values 

of other BHCs in the peer group. 

Depending upon the financial ratio 

analyzed, a high percentile rank 

may indicate a positive or negative 

attribute. A high percentile rank for 

ratios that vary directly with finan

cial soundness (e.g., return on assets 

or equity capital to total assets) may 

indicate strength in the particular 

area measured. Conversely, a high 

percentile rank for ratios that vary 

inversely with financial soundness 

(e.g., net charge-offs to total loans) 

may indicate a weakness. When 

using the percentile rank as a means 

of determining strength or weakness 

in a financial area, an analyst should 

use this measure in conjunction with 

other data such as the appropriate

ness of the peer group to which the 

BHC is being compared and related 

measures of performance.

Average Balances

Two methods for calculating aver

age balances of assets and liability 

accounts are employed in the BHCPR: 

the four-point and the five-point 

average balances. The four-point 

formula applies to quarterly aver

age balances reported by the BHC 

in Schedule HC-K (Quarterly Aver
BHCPR User’s Guide • March 2008 2-3

ages) of the FR Y-9C report form. 

This approach involves the calcu

lation of the arithmetic mean by 

dividing the cumulative sum of the 

quarterly average balances to date by 

the number of quarters that elapsed 

as of the report date (i.e., one for the 

March quarter, two for the June quar

ter, three for the September quarter, or 

four for the December quarter).

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The five-point method is applied to 

end-of-quarter balances of accounts 

reported on the balance sheet and 

accompanying schedules, other 

than Schedule HC-K. A five-point 

average is calculated by dividing 

the cumu lative sum of the end-ofquarter balances (beginning with the 

previous year-end and ending with 

the most recent quarter) by the num

ber of reporting quarters (i.e., two 

for the March quarter, three for the 

June quarter, four for the September 

quarter, or five for the December 

quarter). 

Annualization

Annualization is the process of 

 converting a ratio to an estimated 

annual rate by multiplying a ratio 

generated during the March, June, 

or September quarters by an annual

ization factor (4, 2, or 1.33, respec

tively). A ratio value is annualized 

when it relates an income account, 

expense account, or loan loss/recov

ery item to a balance sheet item. 

Examples of annualized ratios are 

the yields on specific assets or cost of 

funds. The purpose of annualization 

is to facilitate trend analysis and to 

make the comparison of interimperiod data consistent with annual 

data.

Tax Equivalency

The BHCPR adjusts selected income 

statement items to include the tax 

benefit associated with income 

sources that are exempt from state 

or federal taxes. These adjustments 

increase the comparability of earn

ings measures across groups of insti

tutions by translating them into a 

consistent fully taxable equivalent 

(FTE) basis. Items related to the tax 

equivalency adjustments are defined 

below.

Total tax equivalent adjustment is 

derived by subtracting pretax income 

from taxable equivalent pretax 

income. The amount of “other tax 

equivalent adjustments” is com

puted by deducting the tax benefit 

from tax-exempt income on securities 

and loans and leases from the total tax 

equivalent adjustment.

Growth Rates

One-year and five-year percentage 

changes are provided for certain 

income statement and balance sheet 

accounts, while one-quarter and 

one-year percentage changes are 

provided for certain securitization 

accounts. The BHCPR calculates the 

one-year percentage change by sub

tracting the year-ago quarter account 

balance from the latest quarter’s 

account balance and then dividing 

the result by the year-ago account 

balance. Likewise, the five-year 

percentage change is computed by 

subtracting the account balance for 

the corresponding quarter five years 

earlier from the latest quarter’s 

account balance and then dividing 

the difference by the latter value. 

The one-quarter percentage change 

is computed by subtracting the pre

vious quarter's account balance from 

the latest quarter's account balance 

and then dividing the result by the 

previous quarter's account balance.

Missing Data

In general, dollar amounts and ratio 

values for FR Y-9C or LP data items 

that were not collected in the past 

appear on the BHCPR as “N/A” for 

periods prior to the initial reporting 

date. The BHCPR also displays an 

“N/A” when the divisor of a ratio 

is equal to zero or in a case where 

the divisor consists of a negative 

value for net income or equity 

capital. 

The BHCPR handles extremely large 

positive or negative values that do 

not fit within the data columns by 

replacing the values with “++++++” 

or “– – – – – –,” respectively.
BHCPR User’s Guide • March 2008 3-1

Section 3: Sample Bank Holding Company Performance Report

and Definition of Items

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General Description

This section of the manual contains 

sample individual BHCPR pages in 

the order in which they appear in 

the BHCPR. Definitions of financial 

ratios and other data are provided fol

lowing a description of each BHCPR 

page.
3-2 BHCPR User’s Guide • March 2008

 MONTH YEAR BANK HOLDING COMPANY PERFORMANCE REPORT

 SAMPLE BANK HOLDING COMPANY

 SAMPLE CITY, SAMPLE STATE

 Bank Holding Company Information Table of Contents

 ------------------------------------------------------------ -------------------------------------------------------------

 Section Page Number

 RSSD Number: 9999999 ------- -----------

 SUMMARY RATIOS........................................... 1

 Federal Reserve District: 12

 CONSOLIDATED INFORMATION:

 Consolidated Assets ($000): 53,597,715 INCOME STATEMENT - REVENUES AND EXPENSES............... 2

 RELATIVE INCOME STATEMENT AND MARGIN ANALYSIS.......... 3

 Peer Group Number: 1 Number in Peer Group: 67 NON-INTEREST INCOME AND EXPENSES....................... 4

 ASSETS................................................. 5

 Number of Bank Subsidiaries: 8 LIABILITIES AND CHANGES IN CAPITAL..................... 6

 PERCENT COMPOSITION OF ASSETS.......................... 7

 LOAN MIX & ANALYSIS OF CONCENTRATIONS OF CREDIT........ 7A

 LIQUIDITY AND FUNDING.................................. 8

 ------------------------------------------------------------------- DERIVATIVES AND OFF-BALANCE-SHEET TRANSACTIONS.......... 9

 Peer Group DERIVATIVE INSTRUMENTS................................. 10

 Number Description DERIVATIVES ANALYSIS................................... 11

 ------------------------------------------------------------------- ALLOWANCE AND NET LOAN AND LEASE LOSSES................ 12

 01 Consolidated assets equal to or greater than $10 billion PAST DUE AND NONACCRUAL ASSETS......................... 13

 02 Consolidated assets between $3 billion and $10 billion PAST DUE & NONACCRUAL LOANS&LS......................... 13A

 03 Consolidated assets between $1 billion and $3 billion PAST DUE & NONACCRUAL LOANS&LS(CONTINUED).............. 13B

 04 Consolidated assets between $500 million and $1 billion RISK-BASED CAPITAL..................................... 14

 05 Consolidated assets less than $500 million (starting INSURANCE AND BROKER-DEALER ACTIVITIES................. 15

 March 2006 includes former peer group 6) FOREIGN ACTIVITIES..................................... 16

 06 Consolidated assets less than $300 million (valid only SERVICING, SECURITIZATION AND ASSET SALE ACTIVITIES-I.. 17

 prior to March 2006. Starting March 2003 includes SERVICING, SECURITIZATION AND ASSET SALE ACTIVITIES-II. 18

 former peer group 07) SERVICING, SECURITIZATION AND ASSET SALE ACTIVITIES-III 19

 07 Consolidated assets less than $150 million (valid only PARENT COMPANY INFORMATION:

 prior to March 2003) PARENT COMPANY INCOME STATEMENT........................ 20

 09 Atypical and second-tier bank holding companies PARENT COMPANY BALANCE SHEET........................... 21

 ADDRESS: PARENT COMPANY ANALYSIS - PART I....................... 22

 -------- PARENT COMPANY ANALYSIS - PART II...................... 23

 SAMPLE BANK HOLDING COMPANY Public versions of individual BHC reports are

 SAMPLE ADDRESS available on the FFIEC web site:

 SAMPLE CITY, SAMPLE STATE 99999 www.ffiec.gov/nicpubweb/nicweb/nichome.aspx

 For information on ordering individual or peer

 group reports or the User's Guide, contact the

 NOTE Board of Governors of the Federal Reserve System,

 ---- Publications Services at (202) 452-3245.

 This report, which is prepared by the Federal Reserve Board's Division of Banking Supervision and Regulation, is used by the

 Federal Reserve System in carrying out its supervisory responsibilities. All information contained herein was obtained from

 sources deemed reliable. However, no guarantee is given as to the accuracy of the data or of the calculations derived therefrom.

 The data and calculations in this report do not indicate approval or disapproval of any particular institution's performance

 and are not to be construed as a rating of any institution by the Federal Reserve System. Users are cautioned that any

 conclusions drawn from this report are their own and are not to be attributed to the Federal Reserve System. Questions regarding

 the contents of this report should be directed to the nearest Federal Reserve Bank.
BHCPR User’s Guide • March 2008 3-3

Introductory Page

The Introductory Page presents the 

report date of the BHCPR, bank hold

ing company information, the Table 

of Contents, and a description of peer 

groups. The following facts on the 

subject bank holding company are 

printed on this report page: the name 

and address of the BHC, the iden

tification numbers assigned by the 

Federal Reserve System to the BHC, 

the district number of the Federal 

Reserve Bank which has regulatory 

authority over the BHC, consolidated 

assets of the BHC as of the report date, 

the numerical identifier of the peer 

group associated with the BHC, the 

number of companies that comprise 

its peer group, and the number of 

bank subsidiaries.

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3-4 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY SUMMARY RATIOS PAGE 1

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

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 Average Assets ($000) 52,913,823 47,478,985 48,811,311 44,231,853 33,590,216

 Net Income ($000) 106,749 153,258 493,745 583,125 480,121

 Number of BHCs in Peer Group 67 67 66 68 69

 EARNINGS AND PROFITABILITY BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 -------------------------- ----------------- ----------------- ----------------- ------------- -------------

 PERCENT OF AVERAGE ASSETS:

 Net Interest Income (TE) 3.73 2.90 89 3.90 2.99 89 3.91 3.00 88 4.04 3.09 4.09 3.08

 + Non-interest Income 1.16 1.75 36 1.15 1.91 30 1.18 1.64 34 1.25 1.91 1.32 2.03

 - Overhead Expense 2.63 2.82 45 2.94 3.01 50 2.89 2.92 46 3.01 2.97 3.02 3.07

 - Provision for Loan and Lease Losses 0.70 0.74 52 0.08 0.17 27 0.31 0.36 50 0.16 0.15 0.13 0.15

 + Securities Gains (Losses) -0.33 0.05 2 0.05 0.02 80 -0.31 -0.02 2 0.01 -0.01 0.00 0.01

 + Other Tax Equiv Adjustments 0.00 0.00 46 0.00 0.00 50 0.00 0.00 53 0.95 0.00 0.00 0.00

 = Pretax Net Oper Income (TE) 1.22 1.18 48 2.09 1.71 70 1.56 1.33 58 3.07 1.83 2.27 1.93

 Net Operating Income 0.81 0.78 44 1.29 1.11 60 1.01 0.88 55 1.32 1.18 1.43 1.24

 Net Income 0.81 0.77 44 1.29 1.11 61 1.01 0.88 53 1.32 1.21 1.43 1.25

 Net Income (Sub S Adjusted) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

 PERCENT OF AVG EARNING ASSETS:

 Interest Income (TE) 6.76 6.17 85 7.42 6.77 85 7.47 6.82 83 7.31 6.60 6.35 5.66

 Interest Expense 2.58 2.91 19 2.99 3.43 20 3.06 3.44 20 2.71 3.16 1.81 2.21

 Net Interest Income (TE) 4.18 3.24 89 4.42 3.33 89 4.41 3.34 88 4.60 3.42 4.54 3.45

 LOSSES, ALLOW, AND PAST DUE+NONACCR:

 Net Ln&Ls Losses/Avg Loans & Leases 0.52 0.62 47 0.11 0.24 32 0.17 0.38 28 0.14 0.23 0.10 0.28

 Earnings Coverage of Net Losses (X) 4.87 7.57 48 24.78 15.20 75 13.99 13.60 70 21.51 33.33 31.45 22.73

 Ln&Ls Allowance/Total Ln&Ls not HFS 1.26 1.36 42 1.04 1.14 32 1.18 1.25 43 1.06 1.14 1.13 1.18

 Ln&Ls Allowance/Total Ln&Ls 1.26 1.33 42 1.03 1.11 35 1.18 1.22 43 1.05 1.11 1.12 1.13

 Nonaccr Lns&Ls+RE Acq/Lns&Ls+RE Acq 1.06 1.33 47 0.22 0.61 22 0.70 1.08 32 0.22 0.57 0.28 0.48

 30-89 Days PD Lns&Ls/Total Lns&Ls

 (Confidential Prior to March 2001) 1.30 1.12 66 0.64 0.75 47 0.71 1.03 31 0.63 0.81 0.54 0.69

 LIQUIDITY AND FUNDING:

 Net Noncore Funding Dependence 25.45 42.08 17 22.39 37.20 23 26.56 40.36 19 23.08 37.63 15.24 37.84

 Net ST Noncore Funding Dependence 23.88 26.91 39 18.77 23.26 38 23.08 26.13 37 20.97 23.42 12.13 23.55

 Net Loans and Leases/Total Assets 73.59 63.83 80 73.31 63.19 79 73.03 63.86 80 73.11 62.66 69.72 60.09

 CAPITALIZATION:

 Tier 1 Leverage Ratio 7.18 7.37 41 7.92 7.67 54 7.37 7.45 44 7.86 7.79 8.16 7.44

 Equity Capital/Total Assets 9.94 9.19 64 10.83 9.25 75 10.00 9.36 65 10.62 9.22 9.91 8.88

 Net Loans&Ls/Equity Capital (X) 7.40 7.22 53 6.77 7.02 42 7.31 7.15 53 6.89 6.97 7.04 6.97

 Cash Dividends/Net Income 45.40 57.43 36 30.25 39.43 29 39.63 50.48 37 27.58 36.79 27.14 39.81

 Cash Dividends/Net Income (Sub S Adj) N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A

 Retained Earnings/Avg Equity Cap 4.33 3.43 56 8.13 7.05 61 5.61 3.96 50 9.19 8.58 11.49 8.40

 GROWTH RATES:

 Assets 10.38 11.22 56 12.11 9.63 69 12.73 9.68 70 9.84 10.23 35.87 10.53

 Equity Capital 1.27 5.73 29 21.12 12.63 79 6.13 5.78 53 17.69 13.41 51.87 8.19

 Net Loans and Leases 10.79 10.92 61 15.51 10.71 76 12.60 9.86 72 15.19 11.64 33.35 12.96

 Noncore Funding 32.16 23.62 67 52.85 11.74 92 40.70 15.44 89 45.76 16.97 56.93 16.22

 PARENT COMPANY RATIOS:

 Short-Term Debt/Equity Capital 7.25 4.60 75 3.55 3.13 70 8.56 3.66 80 4.42 3.12 7.49 2.55

 Long-Term Debt/Equity Capital 31.74 11.53 85 34.02 12.03 82 31.95 11.89 83 35.89 11.77 35.22 12.45

 Equity Investment in Subs/Equity Cap 112.15 113.03 50 109.08 111.14 45 110.84 112.49 46 109.21 110.24 120.07 108.78

 Cash FR Op+Noncash+Op Exp/Op Exp+Div 134.90 104.18 71 141.43 137.44 67 163.76 140.05 70 175.14 134.43 157.70 147.51
BHCPR User’s Guide • March 2008 3-5

Summary Ratios

The Summary Ratios page provides 

a brief overview of the financial 

condition and performance of a 

bank holding company based on 

key financial ratios in the following 

areas: earnings and profitability, asset 

quality, liquidity and funding, capital

ization, growth, and parent company 

condition. In addition, this report 

page presents the dollar amounts 

of year­to­date average assets, net 

income, and the number of com panies 

in the BHC’s peer group. (Note: 

Headers on the top left corner of this 

page and subsequent BHCPR pages 

present the BHC’s name, identifica

tion number, city and state, Federal 

Reserve District number, peer group 

number, and total assets. An asterisk 

that appears by the current quarter 

date indicates that the BHC has 

engaged in a business combi nation(s) 

accounted for by the purchase meth

od of accounting.)

­

-

-

­

­

-

-

­

-

­

For a more thorough analysis, the 

BHCPR user should refer to the 

detailed information presented in 

 subsequent pages of the performance 

report. Below are definitions of items 

appearing on this report page.

Average Assets ($000)

The year­to­date cumulative sum 

of the quarterly average consoli

dated assets divided by the number of 

calendar quarters to date (four­point 

 average). 

An @ symbol signifies that the cur

rent quarter financial statements are 

restated due to new or revised 

Statements of Financial Accounting 

Standards.

Net Income ($000)

The amount of net income.

Number of BHCs in Peer Group

The total number of bank holding 

companies in the peer group to which 

an individual bank holding company 

belongs. (See the definition of BHCPR 

peer groups on page 2­2.)

Earnings and Profitability

Percent of Average Assets

Net Interest Income (TE)

(Percent of Average Assets)

Net interest income on a taxable 

equivalent basis divided by average 

assets.

Non-Interest Income

(Percent of Average Assets)

Total non­interest income divided by 

average assets.

Overhead Expense

(Percent of Average Assets)

The sum of salaries and employee 

 benefits, expense on premises and 

fixed assets (net of rental income), 

amortization expense of intan

gible assets, and other non­interest 

expenses divided by average assets.

Provision for Loan and Lease Losses

(Percent of Average Assets)

The provision for loan and lease 

losses divided by average assets. 

Securities Gains (Losses)

(Percent of Average Assets)

The difference between the sales price 

and amortized cost of securities that 

are classified as held­to­maturity or 

available­for­sale divided by average 

assets. Included in realized losses 

are write­downs of the cost basis 

resulting from other­than­temporary 

impairments.

Other Tax Equivalent Adjustments 

(Percent of Average Assets)

Other tax equivalent adjustments, 

 excluding the tax benefit on taxexempt interest income, divided by 

 average assets. (See the discussion of 

tax equivalency on page 2­3.)

Pretax Net Operating Income (TE)

(Percent of Average Assets)

Income or loss before income taxes, 

extraordinary items, and other 

 adjustments on a taxable equivalent 

basis divided by average assets.

Net Operating Income 

(Percent of Average Assets)

Income after applicable income 

taxes and minority interest but before 

 extraordinary items and other adjust

ments divided by average assets. 

Net Income 

(Percent of Average Assets)

The amount of net income after 

applicable taxes, minority interest, 

extraordinary items, and adjustments 

divided by average assets.

Net Income (Sub S Adjusted) 

(Percent of Average Assets)

The amount of net income, adjusted 

downward by an assumed federal 

tax rate of 35 percent, divided by 

average assets. This ratio is only 

computed for BHCs that have elected 

subchapter S tax status. 

Percent of Average Earning 

Assets

Interest Income (TE)

(Percent of Average Earning Assets)

Total interest income on a taxable 

equivalent basis divided by aver

age earning assets. (See the defini

tion of average earning assets on 

page 3­13.)

Interest Expense

(Percent of Average Earning Assets)

Total interest expense divided by 

average earning assets.

Net Interest Income (TE)

(Percent of Average Earning Assets)

Net interest income on a taxable 

equivalent basis divided by aver

age earning assets.
3-6

Losses, Allowance, and 

Past Due and Nonaccrual Loans 

and Leases

Net Loan and Lease Losses/

Average Loans and Leases

Gross loan and lease losses minus 

 recoveries divided by (four­point) 

 average loans and leases, net of 

unearned income. Prior to March 

31, 2001, net loan and lease losses 

include net chargeoffs to the allocated 

transfer risk reserve.

Earnings Coverage of Net Losses (X)

Income before taxes, minority inter

est, and extraordinary items plus the 

provision for loan and lease losses 

(including the provision for allocated 

transfer risk prior to March 31, 2001) 

divided by net loan and lease losses. 

(This ratio is not expressed as a per

cent and is, therefore, not multiplied 

by 100.)

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-

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­

-

-

-

Loan and Lease Allowance/Total Loans 

and Leases Not Held-For-Sale

Allowance for loan and lease losses 

divided by total loans and leases not 

held­for­sale (schedule HC, line item 

4.b. of the FR Y­9C).

Loan and Lease Allowance/Total Loans 

and Leases

Allowance for loan and lease losses 

divided by total loans and leases, net 

of unearned income. Prior to March 

31, 2001, the allowance for loan and 

lease losses includes the allocated 

transfer risk reserve.

Nonaccrual Loans and Leases Plus Real 

Estate Acquired/Loans and Leases Plus 

Real Estate Acquired

The sum of loans and leases in 

nonaccrual status and real estate 

 acquired in satisfaction of debt pre

viously contracted divided by the 

sum of loans and leases (net of 

unearned income) and real estate 

acquired in satisfaction of debt pre

viously contracted. 

Loans and Leases Past Due 30-89 

Days/Total Loans and Leases 

(Confidential Prior to March 31, 2001)

Loans past due 30­89 days divided 

by loans and leases, net of unearned 

income.

Liquidity and Funding

Net Noncore Funding Dependence

The difference between noncore 

 funding and short­term investments 

divided by long­term assets.

“Noncore Funding” is the sum of time 

deposits with balances of $100,000 or 

more, deposits in foreign offices and 

Edge or Agreement subsidiaries, fed

eral funds purchased and securities 

sold under agreements to repurchase, 

commercial paper, other borrowings 

(including mortgage indebtedness 

and obligations under capitalized 

leases), and brokered deposits less 

than $100,000. 

“Short­term investments” is defined 

as the sum of interest­bearing bank 

balances, federal funds sold and 

 securities purchased under agree

ments to resell, and debt securities 

with a remaining maturity of one year 

or less. Prior to March 31, 2001, short 

term investments include acceptances 

of other banks.

“Long­term assets” is comprised of 

loans and leases (net of unearned 

 income and the allowance for loan 

and lease losses), debt securities 

with a remaining maturity of over 

one year, equity securities, and real 

estate acquired in sat isfaction of 

debts previously contracted. Prior to 

March 31, 2001, acceptances of other 

banks were deducted from long term 

assets.

Net Short-Term Noncore Funding 

Dependence

The difference between short­term 

noncore funding and short­term 

 investments divided by long­term 

assets.

“Short­term Noncore Funding” is 

the sum of commercial paper, federal 

funds purchased and securities sold 

under agreements to repurchase, and 

the following liability items with a 

remaining maturity of one year or 

less: time deposits with balances 

of $100,000 or more, deposits in 

foreign offices and Edge or Agree

ment subsidiaries, other borrowings 

(including mortgage indebtedness 

and obligations under capitalized 

leases), and brokered deposits less 

than $100,000. 

(See the definitions of short­term 

 investments and long­term assets 

above.)

Net Loans and Leases/Total Assets

Loans and lease financing receivables, 

net of unearned income and the 

allowance for loan and lease losses, 

divided by total assets.

Capitalization

Tier 1 Leverage Ratio

Tier 1 Leverage ratio reported on FR 

Y­9C Schedule HC­R line 31. Prior to 

March 31, 2001, this ratio is computed 

as Tier 1 capital divided by average 

assets for the latest quarter 

(as reported in Schedule HC­K 

of the FR Y­9C report form). “Average 

assets” is adjusted by deducting 

the sum of goodwill, excess 

MSAs, PCCRs and NMSAs, nongrand fathered other identifiable 

intangible assets, and deferred tax 

assets in excess of the regulatory 

capital limit. (See the definition of the 

Tier 1 capital components in the RiskBased Capital section of this manual 

beginning on page 3­63.)

Equity Capital/Total Assets

Total equity capital divided by total 

assets.

Net Loans and Leases/Equity Capital 

(X)

Loans and lease financing receivables, 

net of unearned income and the 

allowance for loan and lease losses, 

 divided by total equity capital. (This 

BHCPR User’s Guide • March 2008
BHCPR User’s Guide • March 2008 3-7

ratio is not expressed as a percent and, 

therefore, is not multiplied by 100.)

Cash Dividends/Net Income

Total cash dividends declared 

divided by net income.

Cash Dividends/Net Income 

(Sub S Adjusted)

Total cash dividends declared 

adjusted downward by an assumed 

federal tax rate of 35 percent, divided 

by net income, adjusted downward 

by an assumed federal tax rate of 35 

percent. This ratio is only computed 

for BHCs that have elected subchap

ter S tax status.

-

-

-

-

Retained Earnings/Average Equity 

Capital

The difference between net income 

and cash dividends declared divided 

by average equity capital (four­point 

average). See page 3­79 for the defini

tion of average equity capital. 

Growth Rates

This section presents the twelvemonth growth rates of assets, equity 

capital, loans and leases (net of 

unearned income and the allowance 

for loan and lease losses) and noncore funding. (See the definition of 

the one­year percentage change on 

page 2­3.)

Parent Company Ratios

Short-Term Debt/Equity Capital

Borrowings with a remaining matu

rity of one year or less, including 

commercial paper, divided by total 

equity capital.

Long-Term Debt/Equity Capital

The sum of other borrowings with a 

remaining maturity of greater than 

one year, mandatory convertible 

 securities, and subordinated notes 

and debentures (including limited­life 

preferred stock and related surplus, 

equity contract notes, and equity 

commitment notes) divided by total 

 equity capital.

Equity Investment in

Subsidiaries/Equity Capital

Equity investment in bank subsidiar

ies and associated banks, in nonbank 

subsidiaries and associated nonbank 

companies, and in subsidiary bank 

holding companies divided by total 

equity capital.

Cash Flow from Operations Plus Noncash Items Plus Operating 

Expense/Operating Expense Plus 

Dividends

The sum of cash flow provided by 

 operating activities, total operating 

 expense, and noncash items included 

in operating expense divided by the 

sum of total operating expense and 

cash dividends paid.
3-8 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY INCOME STATEMENT - REVENUES AND EXPENSES PAGE 2

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 PERCENT CHANGE

 ($ IN THOUSANDS) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-YR 5-YR

 ---------------- ------------ ------------ ------------ ------------ ------------ ---------------

 Interest and Fees on Loans 688,806 675,368 2,825,709 2,441,417 1,591,649 2.0 133.4

 Income From Lease Financing Receivables 5,818 5,225 21,683 18,290 16,080 11.4 28.3

 Fully Taxable Income on Loans and Ls 691,656 676,816 2,833,269 2,446,240 1,596,666 2.2 133.5

 Tax Exempt Income on Loans and Ls 2,968 3,777 14,123 13,467 11,063 -21.4 -13.4

 Est Tax Benefit on Inc on Loans & Ls 1,598 2,034 7,605 7,251 5,957 -21.4 -15.2

 Income on Loans and Leases (TE) 696,222 682,627 2,854,997 2,466,958 1,613,686 2.0 130.9

 Investment Interest Income (TE) 89,537 83,916 330,876 329,861 251,931 6.7 126.5

 Interest on Due From Depository Inst 178 358 1,126 2,540 589 -50.3 947.1

 Interest Income on Other Earning Assets 10,829 9,759 42,381 39,386 57,475 11.0 -5.4

 Total Interest Income (TE) 796,766 776,660 3,229,380 2,838,745 1,923,681 2.6 126.0

 Interest on Time Deposits of $100K or More 49,056 57,418 231,058 142,625 54,660 -14.6 427.5

 Interest on Time Deposits < $100K 27,154 25,727 110,636 77,467 41,733 5.6 143.0

 Interest on Foreign Office Deposits 29,984 29,741 130,429 95,478 23,327 0.8 5920.9

 Interest on Other Deposits 104,003 113,124 480,671 405,364 220,674 -8.1 218.7

 Interest on Other Borrowings & Trad Liab 73,778 60,406 262,910 223,592 144,664 22.1 214.1

 Interest on Sub Debt & Mand Conv Sec 19,655 26,951 107,441 108,870 63,851 -27.1 223.5

 Total Interest Expense 303,630 313,367 1,323,145 1,053,396 548,909 -3.1 265.1

 Net Interest Income (TE) 493,136 463,293 1,906,235 1,785,349 1,374,772 6.4 83.1

 Non-Interest Income 152,920 136,056 574,980 554,392 443,785 12.4 52.1

 Adjusted Operating Income (TE) 646,056 599,349 2,481,215 2,339,741 1,818,557 7.8 74.7

 Overhead Expense 348,390 348,420 1,412,127 1,332,709 1,013,795 0.0 61.4

 Provision for Loan and Lease Losses 92,302 9,111 152,210 72,479 43,023 913.1 425.9

 Securities Gains (Losses) -44,212 6,227 -153,279 2,604 1,148 N/A N/A

 Other Tax Equivalent Adjustments 0 0 0 419,786 0 N/A N/A

 Pretax Net Operating Income (TE) 161,152 248,045 763,599 1,356,943 762,887 -35.0 17.3

 Applicable Income Taxes 49,896 88,854 235,737 317,949 263,418 -43.8 7.0

 Tax Equivalent Adjustments 6,079 6,638 26,101 444,020 21,000 -8.4 5.3

 Applicable Income Taxes (TE) 55,975 95,492 261,838 761,969 284,418 -41.4 6.8

 Minority Interest -1,572 -705 8,016 11,849 -1,652 N/A N/A

 Net Operating Income 106,749 153,258 493,745 583,125 480,121 -30.4 21.7

 Net Extraordinary Gains (Losses) 0 0 0 0 0 N/A N/A

 Net Income 106,749 153,258 493,745 583,125 480,121 -30.4 21.7

 MEMORANDA:

 Investment Securities Income (TE): 89,537 83,916 330,876 329,861 251,931 6.7 126.5

 U.S. Treasury and Agency Sec (excl MBS) 16,928 23,839 80,954 78,595 43,779 -29.0 71.4

 Mortgage-Backed Securities 9,079 14,133 54,589 60,961 26,345 -35.8 19.8

 All Other Securities 63,530 45,944 195,333 190,305 181,807 38.3 187.7

 Cash Dividends Declared: 48,459 46,353 195,650 160,821 130,300 4.5 154.6

 Common 46,006 42,750 181,327 156,986 130,300 7.6 141.7

 Preferred 2,453 3,603 14,323 3,835 0 -31.9 N/A
BHCPR User’s Guide • March 2008 3-9

Income Statement—Revenues and Expenses

BHCPR page 2 details the major 

income and expense components 

of the subject BHC’s consolidated 

income. In addition, an estimate of 

the tax benefit derived from taxexempt interest income is allocated 

between loans and leases and secu

rities. By adding the tax benefit to 

income, the dollar amounts of income 

on loans and leases, investment 

interest income, total interest income, 

net interest income, adjusted operat

ing income, and pretax net operating 

income are converted to a fully tax 

equivalent basis. 

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-

-

-

-

-

-

The memoranda section presents the 

components of investment securities 

income and the portion of income 

paid as dividends to each type 

of stockholder. The breakdown of 

investment income by security type 

was significantly changed in the 

March 31, 2001 FR Y-9C. Accordingly, 

income data is only displayed for 

investment securities by type begin

ning in March 2001. The last two col

umns on the right present one- and 

five-year growth rates for each 

income and expense category. (See 

the description of Growth Rates on 

page 2-3.)

Information on this report page is 

 primarily obtained from the Con

solidated Income Statement (Sched

ule HI) of the FR Y-9C report form.

Interest and Fees on Loans

Interest and yield-related fee income 

on domestic and foreign loans, 

including obligations (other than 

securities) of states and political sub

divisions in the U.S. 

Income from Lease Financing 

Receivables

Income from taxable and tax-exempt 

lease financing receivables.

Fully Taxable Income on Loans and 

Leases

The sum of interest and fee income 

on domestic and foreign loans 

(excluding interest on tax-exempt 

obligations of states and political 

subdivisions in the U.S.) and taxable 

lease financing receivables.

Tax Exempt Income on Loans and 

Leases

Tax-exempt interest income on 

obligations of states and political 

sub divisions in the U.S. and lease 

financing receivables.

Estimated Tax Benefit on Income on 

Loans and Leases

The estimated tax benefit attributable 

to tax-exempt loan and lease income. 

(See the discussion of tax equivalency 

on page 2-3.)

Income on Loans and Leases (TE)

The sum of taxable and tax-exempt 

income on loans and lease financing 

receivables and the estimated tax 

benefit on the tax-exempt income on 

loans and leases. (See the discussion 

of tax equivalency on page 2-3.)

Investment Interest Income (TE)

Income on U.S. Treasury securi

ties and U.S. government agency 

and corporate obligations (exclud

ing mortgage-backed securities), 

mortgage-backed securities, and all 

other securities plus the estimated tax 

benefit on tax-exempt securities. (See 

discussion of tax equivalency on page 

2-3.)

Interest on Balances Due from 

Depository Institutions

Interest income on balances due from 

depository institutions that are held 

in the BHC's U.S. and foreign offices, 

Edge or Agreement subsidiaries, 

Inter national Banking Facilities, and 

consolidated subsidiaries.

Interest Income on Other Earning 

Assets

The sum of interest income on federal 

funds sold and securities purchased 

under agreements to resell, interest 

income on assets held in trading 

accounts, and other interest income.

Total Interest Income (TE)

Total interest income plus the tax 

equivalent adjustment. (See the 

discussion of tax equivalency on 

page 2-3.)

Interest on Time Deposits of 

$100 Thousand or More

Interest expense on time deposits 

of $100,000 or more in domestic 

offices.

Interest on Time Deposits below $100 

Thousand

Interest expense on time deposits 

of less than $100,000 in domestic 

offices.

Interest on Foreign Office Deposits

Interest expense on deposits in for

eign offices, Edge and Agreement 

subsidiaries, and International Bank

ing Facilities.

Interest on Other Deposits

Interest expense on other domestic 

 deposits.

Interest on Other Borrowings and 

Trading Liabilities

Interest expenses on federal funds 

 purchased and securities sold under 

agreements to repurchase, trading 

liabilities, and other borrowed 

funds.

Interest on Subordinated Debt and 

Mandatory Convertible Securities

Interest expenses on subordinated 

notes and debentures and on man

datory convertible securities (equity 

contract notes and equity commit

ment notes).

Total Interest Expense

Interest expenses on time and other 

deposits in domestic offices, deposits 

in foreign offices, Edge or Agreement 
3-10 BHCPR User’s Guide • March 2008

subsidiaries and International Bank

ing Facilities, federal funds purchased 

and securities sold under agreements 

to repurchase, trading liabilities, 

other borrowed funds (including 

mortgage indebtedness and obli

gations under capitalized leases), 

subordinated notes and debentures, 

mandatory convertible securities, and 

other liabilities.

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-

-

-

-

-

-

-

-

-

-

-

-

Net Interest Income (TE)

Net interest income plus the taxable 

equivalent adjustment. (See the dis

cussion of tax equivalency on page 

2-3.) 

Non-Interest Income

The sum of income from fiduciary 

activities; service charges on deposit 

accounts in domestic offices; invest

ment banking, advisory, brokerage 

and underwriting fees; venture 

capital revenue; net servicing fees; 

net securitization income; insurance 

commissions and fees; net gains 

(losses) on sales of loans and leases; 

net gains (losses) on sales of other 

real estate owned; net gains (losses) 

on sales of other assets (excluding 

securities); and other noninterest 

income.

Adjusted Operating Income (TE)

The sum of net interest income on 

a taxable equivalent basis and noninterest income. (See the discussion of 

tax equivalency on page 2-3.)

Overhead Expense

Total non-interest expense includ

ing salaries and employee benefits, 

expense on premises and fixed assets 

(net of rental income), amortization 

expense of intangible assets, and 

other non-interest expense.

Provision for Loan and Lease Losses

The year-to-date provision for loan 

and lease losses.

Securities Gains (Losses)

The difference between the sale price 

and the amortized cost realized from 

the sale, exchange, redemption, or 

 retirement of debt securities classified 

as held-to-maturity or on debt and 

 equity securities that are classified as 

available-for-sale.

Other Tax Equivalent Adjustments

Other tax equivalent adjustments, 

 excluding the tax benefit on taxexempt interest income. (See the 

discussion of tax equivalency on 

page 2-3.)

Pretax Net Operating Income (TE)

Income before income taxes, extra

ordinary items, and other adjust

ments on a taxable equivalent basis. 

(See the discussion of tax equivalency 

on page 2-3.)

Applicable Income Taxes

The total estimated federal, state, 

local, and foreign income tax 

expense.

Taxable Equivalent Adjustments

The total taxable equivalent adjust

ment which results from subtracting 

the reported pretax income from 

the fully taxable equivalent pretax 

income.

Applicable Income Taxes (TE)

The sum of applicable income taxes 

and total taxable equivalent adjust

ments. (See the discussion of tax 

equivalency on page 2-3.)

Minority Interest

The portion of income (or loss) before 

extraordinary items and cumula

tive effects of changes in accounting 

principles allocated to minority share

holders of less than wholly owned 

subsidiaries.

Net Operating Income

Income before extraordinary items 

and other adjustments.

Net Extraordinary Gains (Losses)

Material aggregate extraordinary 

gains or losses, net of applicable 

 income taxes.

Net Income

The amount of net income.

Memoranda

Investment Securities Income 

(TE)

Interest income on investment secu

rities plus the estimated tax benefit 

on interest income from tax-exempt 

securities.

U.S. Treasury and Agency Securities 

(Excluding Mortgage-Backed 

Securities)

Interest income on U.S. Treasury 

securities and U.S. government 

agency and corporation obliga

tions, excluding mortgage-backed 

securities.

Mortgage-Backed Securities

Interest income on mortgage-backed 

securities.

All Other Securities

Interest income on all other debt 

securities and equity securities that 

are reported on Schedule HC-B 

as securities issued by states and 

political subdivisions in the U.S., 

asset-backed securities, other debt 

securities, and investments in mutual 

funds and other equity securities with 

readily determinable fair values.

Cash Dividends Declared

Cash dividends declared on common 

stock and preferred stock during 

the calendar year-to-date, including 

dividends not payable until after the 

 report date.

Common

Cash dividends declared on common 

stock during the calendar year-todate including dividends not payable 

 until after the report date.

Preferred

Cash dividends declared on preferred 
BHCPR User’s Guide • March 2008 3-11

stock (including limited-life preferred 

stock) during the calendar year-todate including dividends not payable 

 until after the report date.
3-12 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY RELATIVE INCOME STATEMENT AND MARGIN ANALYSIS PAGE 3

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 PERCENT OF AVERAGE ASSETS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 ------------------------- ----------------- ----------------- ----------------- ------------- -------------

 Interest Income (TE) 6.02 5.52 79 6.54 6.10 76 6.62 6.13 79 6.42 5.95 5.73 5.08

 Less: Interest Expense 2.30 2.60 22 2.64 3.09 20 2.71 3.08 19 2.38 2.85 1.63 1.98

 Equals: Net Interest Income (TE) 3.73 2.90 89 3.90 2.99 89 3.91 3.00 88 4.04 3.09 4.09 3.08

 Plus: Non-Interest Income 1.16 1.75 36 1.15 1.91 30 1.18 1.64 34 1.25 1.91 1.32 2.03

 Equals: Adj Operating Income (TE) 4.88 4.69 58 5.05 4.93 58 5.08 4.69 68 5.29 4.97 5.41 5.15

 Less: Overhead Expense 2.63 2.82 45 2.94 3.01 50 2.89 2.92 46 3.01 2.97 3.02 3.07

 Less: Provision for Loan & Lease Losses 0.70 0.74 52 0.08 0.17 27 0.31 0.36 50 0.16 0.15 0.13 0.15

 Plus: Realized G/L on HTM Securities 0.00 0.00 48 0.00 0.00 49 0.00 0.00 49 0.00 0.00 0.00 0.00

 Plus: Realized G/L on AFS Securities -0.33 0.05 2 0.05 0.01 82 -0.31 -0.02 2 0.01 -0.01 0.00 0.01

 Plus: Other Tax Equiv Adjustments 0.00 0.00 46 0.00 0.00 50 0.00 0.00 53 0.95 0.00 0.00 0.00

 Equals: Pretax Net Oper Income (TE) 1.22 1.18 48 2.09 1.71 70 1.56 1.33 58 3.07 1.83 2.27 1.93

 Less: Applicable Income Taxes (TE) 0.42 0.38 51 0.80 0.59 82 0.54 0.45 59 1.72 0.63 0.85 0.66

 Less: Minority Interest -0.01 0.01 2 -0.01 0.01 2 0.02 0.00 88 0.03 0.01 0.00 0.01

 Equals: Net Operating Income 0.81 0.78 44 1.29 1.11 60 1.01 0.88 55 1.32 1.18 1.43 1.24

 Plus: Net Extraordinary Items 0.00 0.00 53 0.00 0.00 51 0.00 0.00 50 0.00 0.01 0.00 0.00

 Equals: Net Income 0.81 0.77 44 1.29 1.11 61 1.01 0.88 53 1.32 1.21 1.43 1.25

 Memo: Net Income (Last Four Qtrs) 0.89 0.79 50 1.32 1.16 64 1.01 0.87 55 1.32 1.21 1.43 1.25

 MARGIN ANALYSIS:

 Avg Earning Assets / Avg Assets 89.10 89.53 44 88.24 90.07 30 88.59 89.70 37 87.82 90.22 90.18 89.84

 Avg Int-Bearing Funds / Avg Assets 70.19 77.29 16 66.60 76.24 11 68.52 76.48 14 66.31 75.80 66.73 74.48

 Int Income (TE) / Avg Earning Assets 6.76 6.17 85 7.42 6.77 85 7.47 6.82 83 7.31 6.60 6.35 5.66

 Int Expense / Avg Earning Assets 2.58 2.91 19 2.99 3.43 20 3.06 3.44 20 2.71 3.16 1.81 2.21

 Net Int Inc (TE) / Avg Earning Assets 4.18 3.24 89 4.42 3.33 89 4.41 3.34 88 4.60 3.42 4.54 3.45

 YIELD OR COST:

 Total Loans and Leases (TE) 7.06 6.63 80 7.71 7.37 72 7.76 7.37 70 7.62 7.24 6.72 6.25

 Interest-Bearing Bank Balances 3.79 4.01 47 4.70 5.03 49 4.21 5.42 28 5.14 5.07 4.42 3.49

 Fed Funds Sold & Reverse Repos 3.33 3.34 57 5.24 5.31 44 5.14 5.20 52 5.17 5.08 3.20 3.24

 Trading Assets 1.96 2.57 41 9.20 3.27 93 6.38 3.45 81 7.73 2.87 7.42 2.47

 Total Earning Assets 6.71 6.12 85 7.35 6.69 83 7.41 6.76 83 7.25 6.52 6.28 5.58

 Investment Securities (TE) 5.51 5.21 77 5.88 5.27 85 5.97 5.27 88 5.85 4.94 5.41 4.42

 U.S. Treasury & Agency Sec (excl MBS) 5.40 5.68 60 5.71 6.82 77 5.31 5.95 66 4.76 4.48 3.81 3.64

 Mortgage-Backed Securities 6.01 4.88 94 5.29 4.94 75 5.38 4.90 83 5.41 4.71 2.94 4.31

 All Other Securities 5.45 7.24 29 6.38 7.41 50 6.01 7.85 32 6.69 8.24 6.72 7.48

 Interest-Bearing Deposits 3.04 2.99 52 3.51 3.56 41 3.61 3.56 49 3.10 3.22 1.95 2.13

 Time Deposits of $100K or More 4.36 4.35 47 4.85 4.70 52 4.94 4.96 55 4.25 4.43 3.05 3.10

 Time Deposits < $100K 4.24 4.20 47 4.33 4.39 42 4.44 4.47 40 3.74 3.96 2.69 2.90

 Other Domestic Deposits 2.44 1.85 85 2.85 2.53 67 2.98 2.49 73 2.57 2.26 1.62 1.41

 Foreign Deposits 3.65 3.03 86 4.87 4.46 65 4.82 4.23 74 4.63 4.23 3.17 2.79

 Fed Funds Purchased and Repos 2.92 3.22 27 4.74 4.77 41 4.63 4.62 44 4.39 4.53 2.70 3.10

 Other Borrowed Funds & Trading Liab 3.16 3.87 16 3.62 4.69 17 3.80 4.64 19 4.20 4.51 4.04 3.51

 All Interest-Bearing Funds 3.27 3.39 39 3.96 4.06 42 3.96 4.04 43 3.59 3.77 2.45 2.65
BHCPR User’s Guide • March 2008 3-13

Relative Income Statement and Margin Analysis 

BHCPR page 3 presents the key 

 components of earnings relative 

to average assets, margin analysis 

 ratios, the yields or returns on specific 

assets, and the cost of funds. The 

 average balance of each category of 

investment securities in the Yield or 

Cost section is based on amortized 

cost, rather than fair value. For a 

 description of the methods for cal

culating average balances, see page 

2-2.

-

-

-

-

-

-

-

Definitions of specific average bal

ances used in calculating ratios on 

this report page are given below. 

Definitions 

of Average Balances

Average Assets

The cumulative sum of the quarterly 

average consolidated assets yearto-date divided by the number of 

calendar quarters to date (four-point 

average).

Average Earning Assets

The cumulative sum of the quarterly 

average earning assets year-to-date 

divided by the number of calendar 

quarters to date (four-point average). 

Earning assets include investment 

securities, federal funds sold and 

securities purchased under agree

ments to resell, loans and leases (net 

of unearned income), trading assets, 

and other earning assets as reported 

on schedule HC-K of the FR Y-9C.

Average Interest-Bearing Funds

The cumulative sum of the end-ofquarter balances (from the previous 

year-end to the latest quarter) of 

interest-bearing deposits, federal 

funds purchased and securities sold 

under agreements to repurchase, 

 commercial paper, other borrowed 

money, subordinated notes and 

 debentures (including equity contract 

and equity commitment notes) and 

cumulative preferred stock included 

in minority interest divided by the 

number of reporting quarters (fivepoint average).

Average Loans and Leases

The cumulative sum of the quar

terly average loans and leases (net of 

unearned income) for all year-to-date 

quarters divided by the number of 

 calendar quarters to date (four-point 

average).

Average Investment Securities

The cumulative sum of the quarterly 

average consolidated investment 

securities for all year-to-date quar

ters divided by the number of cal

endar quarters to date (four-point 

 average).

Average Interest-Bearing 

Deposits

The cumulative sum of the quarterly 

averages for domestic and foreign 

 interest-bearing deposits for all 

year-to-date quarters divided by the 

number of calendar quarters to date 

(four-point average). 

Average Other Borrowed Funds

The cumulative sum of the quarterly 

averages of all other borrowed funds 

for all year-to-date quarters divided 

by the number of calendar quarters 

to date (four-point average). 

Other Average Balances

Other average balances, which are 

not defined above, are calculated 

based on the five-point average 

method. This approach consists of 

 dividing the cumulative sum of 

end-of-quarter balances (of the bal

ance sheet item) from the previous 

year-end to the latest quarter by the 

number of reporting quarters.

Percent of Average Assets

Interest Income (TE) 

(Percent of Average Assets)

Total interest income on a taxable 

equivalent basis divided by average 

assets. 

Interest Expense 

(Percent of Average Assets)

Total interest expense divided by 

average assets. 

Net Interest Income (TE)

(Percent of Average Assets)

Net interest income on a taxable 

equivalent basis divided by average 

assets.

Non-Interest Income

(Percent of Average Assets)

Non-interest income divided by 

average assets. 

Adjusted Operating Income (TE)

(Percent of Average Assets)

The sum of net interest income on 

a taxable equivalent basis and noninterest income divided by average 

assets. 

Overhead Expense

(Percent of Average Assets)

The sum of salaries and employee 

benefits, expense on premises and 

fixed assets, amortization expense 

of intangible assets, and other noninterest expense divided by average 

assets. 

Provision for Loan and Lease Losses

(Percent of Average Assets)

Provision for loan and lease losses 

divided by average assets. 

Realized Gains (Losses) on 

Held-to-Maturity Securities 

(Percent of Average Assets)

The difference between the sales price 

and the amortized cost that is realized 

from the sale, exchange, redemption, 
3-14 BHCPR User’s Guide • March 2008

or retirement of securities that are 

classified as held-to-maturity divided 

by average assets.

Realized Gains (Losses) on 

Available-for-Sale Securities 

(Percent of Average Assets)

The difference between the sales price 

and the amortized cost that is realized 

from the sale, exchange, redemp

tion, or retirement of securities that 

are classified as available-for-sale 

 divided by average assets.

-

-

-

-

-

-

-

Other Tax Equivalent Adjustments

(Percent of Average Assets)

Other tax adjustments, excluding the 

tax benefit on tax-exempt income, 

divided by average assets. (See the 

discussion of tax equivalency on 

page 2-3.)

Pretax Net Operating Income (TE) 

(Percent of Average Assets)

Income or loss before income taxes, 

extraordinary items, and other adjust

ments on a taxable equivalent basis 

divided by average assets. 

Applicable Income Taxes (TE) 

(Percent of Average Assets)

The sum of applicable income taxes, 

the tax benefit on tax-exempt income, 

and other tax equivalent adjust

ments divided by average assets. 

Minority Interest 

(Percent of Average Assets)

Minority interest in consolidated sub

sidiaries divided by average assets. 

Net Operating Income 

(Percent of Average Assets)

Income or loss before extraordinary 

items and other adjustments divided 

by average assets.

Net Extraordinary Items

(Percent of Average Assets)

Extraordinary items net of applicable 

income taxes and minority interest 

divided by average assets. 

Net Income

(Percent of Average Assets)

Net income divided by average 

 assets. 

Net Income (Last Four Quarters) 

(Percent of Average Assets, Last Four 

Quarters)

The cumulative amount of net 

income reported for the latest four 

quarters divided by the mean of 

quarterly average assets reported in 

Schedule HC-K for the most recent 

four quarters. 

Margin Analysis

Average Earning Assets/ 

Average Assets

Average earning assets divided by 

average assets.

Average Interest-Bearing Funds/ 

Average Assets

Average interest-bearing funds 

divided by average assets.

Interest Income (TE)/ 

Average Earning Assets

Total interest income on a taxable 

equivalent basis divided by average 

earning assets.

Interest Expense/ 

Average Earning Assets

Total interest expense divided by 

average earning assets.

Net Interest Income (TE)/ 

Average Earning Assets

Net interest income on a taxable 

equivalent basis divided by average 

earning assets. 

Yield or Cost

(Yield on) 

Total Loans and Leases (TE) 

Interest and fee income on loans 

and lease financing receivables on a 

taxable equivalent basis divided by 

average loans and leases. 

(Yield on) 

Interest-Bearing Bank Balances

Interest income on balances due 

from depository institutions divided 

by the five-point average of interestbearing bank balances. 

(Yield on) 

Federal Funds Sold and Reverse Repos

Interest income on federal funds 

sold and securities purchased under 

agreements to resell divided by the 

four-point average balance of federal 

funds sold and securities purchased 

under agreements to resell. 

(Yield on) 

Trading Assets 

Interest income from assets held in 

trading accounts divided by the fivepoint average of trading assets. The 

interest income from trading assets 

excludes gains or losses on assets 

held in trading accounts.

(Yield on) 

Total Earning Assets 

Total interest income divided by 

average earning assets. 

Investment Securities (TE)

(Yield on) 

Investment Securities (TE)

Interest income on total investment 

securities plus the estimated tax 

benefit on interest income from taxexempt securities divided by the fivepoint average of the amortized cost of 

all investment securities.

(Yield on) 

U.S. Treasury and Agency Securities 

(Excluding Mortgage-Backed 

Securities)

Income on U.S. Treasury securities 

and obligations of the U.S. govern

ment agencies and corporations 

(excluding mortgage-backed securi

ties) divided by the five-point average 

of the amortized cost of U.S. Trea

sury securities and U.S. government 

 obligations (excluding mortgagebacked securities).
BHCPR User’s Guide • March 2008 3-15

(Yield on) 

Mortgage-Backed Securities

Income on mortgage-backed secu

rities divided by the five-point 

average of the amortized cost of 

mortgage-backed securities.

-

-

-

-

-

-

(Yield on) 

All Other Securities

Interest income on all other debt 

securities and equity securities that 

are reported on Schedule HC-B 

as securities issued by states and 

political subdivisions in the U.S., 

asset-backed securities, other debt 

securities, and investments in mutual 

funds and other equity securities 

with readily determinable fair values 

divided by the five-point average 

of the amortized cost of all other 

securities.

(Cost of) 

Interest-Bearing Deposits 

Interest paid on all interest-bearing 

deposits divided by the average 

balance of domestic and foreign 

interest-bearing deposits. 

(Cost of) 

Time Deposits of $100 Thousand 

or More

Interest paid on time deposits of 

$100,000 or more in domestic offices 

divided by the five-point average 

balance of time deposits of $100,000 

or more in domestic offices. 

(Cost of) 

Time Deposits below $100 Thousand

Interest paid on time deposits less 

than $100,000 in domestic offices 

 divided by the five-point average 

 balance of time deposits below 

$100,000 in domestic offices.

(Cost of) 

Other Domestic Deposits 

Interest paid on other domestic 

deposits divided by the five-point 

average balance of the sum of 

 negotiable orders of withdrawal 

(i.e., NOW accounts), ATS accounts 

(that is, accounts subject to automatic 

transfer from savings accounts), 

other transaction accounts, mon

ey market deposit accounts, and 

other savings accounts in domestic 

offices. 

(Cost of) 

Foreign Deposits 

Interest paid on deposits in foreign 

offices, Edge or Agreement subsid

iaries, and International Banking 

Facilities divided by the four-point 

average balance of foreign interestbearing deposits.

(Cost of) 

Federal Funds Purchased and Repos

The expense on federal funds pur

chased and securities sold under 

agreements to repurchase divided 

by the four-point average balances 

of federal funds purchased and 

securities sold under agreements to 

repurchase. 

(Cost of) 

Other Borrowed Funds & 

Trading Liabilities

Interest expense on trading liabilities 

and other borrowed money, exclud

ing subordinated notes and deben

tures, divided by the average balance 

of other borrowed funds trading 

liabilities. 

(Cost of) 

All Interest-Bearing Funds 

Total interest expense divided by 

average interest-bearing funds.
3-16 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY NON-INTEREST INCOME AND EXPENSES PAGE 4

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 NON-INTEREST INCOME & EXPENSES ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ------------------------------------- ------------ ------------ ------------ ------------ ------------

 Total Non-Interest Income 152,920 136,056 574,980 554,392 443,785

 Fiduciary Activities Income 4,889 4,743 20,864 18,380 16,037

 Service Charges on Dep Accts - Domestic 50,452 44,484 186,944 163,912 126,075

 Trading Revenue 5,298 2,394 18,977 11,756 15,685

 Investment Banking Fees and Commissions 9,501 9,662 43,311 32,740 21,947

 Insurance Activities Revenue 378 12 1,428 6,573 6,209

 Venture Capital Revenue 652 3,191 18,860 20,324 -2,380

 Net Servicing Fees 5,155 7,954 28,003 34,726 32,881

 Net Securitization Income 4,415 4,939 16,055 39,943 64,835

 Net Gain(Loss) -Sales of Lns, OREO, Oth 2,337 2,930 10,276 15,239 14,166

 Other Non-Interest Income 69,843 55,747 230,262 210,799 148,330

 Total Overhead Expenses 348,390 348,420 1,412,127 1,332,709 1,013,795

 Personnel Expense 209,414 205,890 800,501 755,350 573,915

 Net Occupancy Expense 47,227 45,776 188,351 172,454 129,526

 Goodwill Impairment Losses 0 0 0 0 602

 Amortization Exp & Impairmt Loss (Oth) 8,820 11,129 44,895 43,000 16,072

 Other Operating Expenses 82,929 85,625 378,380 361,905 293,680

 Fee Income on Mutual Funds & Annuities 4,342 3,189 12,625 10,845 4,528

 MEMORANDA:

 Assets Under Mgmt Proprty Mut Fnds&Annuit 0 0 0 0 0

 Number of Equivalent Employees 10,946 10,965 10,933 10,618 10,102

 Average Personnel Expense Per Employee 19 19 73 71 57

 Average Assets Per Employee 4,834 4,330 4,465 4,166 3,325

 ANALYSIS RATIOS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 --------------- ----------------- ----------------- ----------------- ------------- -------------

 Mutual Fund Fee Inc / Non-Int Income 2.84 3.89 40 2.34 3.51 35 2.20 4.25 31 1.96 3.57 1.02 4.00

 Overhead Exp / NII + Non-Int Income 54.44 60.31 25 58.78 61.89 42 57.52 63.48 28 57.56 60.93 56.40 60.83

 PERCENT OF AVERAGE ASSETS:

 Total Overhead Expense 2.63 2.82 45 2.94 3.01 50 2.89 2.92 46 3.01 2.97 3.02 3.07

 Personnel Expense 1.58 1.50 58 1.73 1.65 52 1.64 1.52 58 1.71 1.61 1.71 1.65

 Net Occupancy Expense 0.36 0.39 41 0.39 0.41 50 0.39 0.39 56 0.39 0.40 0.39 0.42

 Other Operating Expenses 0.69 0.87 30 0.82 0.92 42 0.87 0.99 40 0.92 0.94 0.92 0.99

 Overhead Less Non-Interest Income 1.48 1.01 69 1.79 1.05 85 1.72 1.24 76 1.76 1.04 1.70 0.96

 PERCENT OF ADJ OPER INCOME (TE):

 Total Overhead Expense 53.93 59.59 26 58.13 61.08 42 56.91 62.77 29 56.96 60.19 55.75 59.98

 Personnel Expense 32.41 31.95 50 34.35 33.28 57 32.26 32.34 44 32.28 32.03 31.56 31.93

 Net Occupancy Expense 7.31 8.49 35 7.64 8.30 41 7.59 8.54 43 7.37 8.03 7.12 8.01

 Other Operating Expenses 14.20 18.94 20 16.14 19.04 27 17.06 21.73 28 17.31 19.46 17.07 19.78

 Total Non-Interest Income 23.67 35.55 25 22.70 36.95 17 23.17 33.66 26 23.69 36.13 24.40 38.01

 Fiduciary Activities Income 0.76 3.62 31 0.79 4.61 30 0.84 4.52 32 0.79 4.66 0.88 5.19

 Serv Charges on Deposit Accts - Dom 7.81 7.26 50 7.42 6.94 47 7.53 7.58 46 7.01 6.77 6.93 7.11

 Trading Revenue 0.82 0.38 67 0.40 1.32 51 0.76 0.20 71 0.50 1.15 0.86 1.03

 Investment Banking Fees & Commissns 1.47 3.09 34 1.61 3.06 42 1.75 3.27 37 1.40 3.04 1.21 3.71

 Insurance Activities Revenue 0.06 1.06 22 0.00 1.26 8 0.06 1.21 17 0.28 1.24 0.34 1.49

 Venture Capital Revenue 0.10 0.07 77 0.53 0.18 83 0.76 0.23 83 0.87 0.19 -0.13 0.18

 Net Servicing Fees 0.80 0.76 67 1.33 0.72 77 1.13 0.82 76 1.48 0.68 1.81 1.12

 Net Securitization Income 0.68 0.07 92 0.82 0.37 86 0.65 0.31 85 1.71 0.37 3.57 0.24

 Net Gain(Loss) - Sales Lns,OREO,Oth 0.36 0.72 50 0.49 1.38 32 0.41 1.04 31 0.65 1.36 0.78 1.60

 Other Non-Interest Income 10.81 12.87 46 9.30 11.34 51 9.28 11.14 47 9.01 10.74 8.16 10.86

 Overhead Less Non-Interest Income 30.26 24.53 63 35.43 23.51 73 33.74 29.22 59 33.27 22.96 31.34 21.29

 Appl Inc Taxes / Pretax NOI (TE) 30.96 28.71 50 35.82 30.86 91 30.87 29.08 60 23.43 30.50 34.53 31.62

 Appl Inc Tax+TE / Pretax NOI+TE 34.73 33.39 57 38.50 34.27 89 34.29 33.27 55 56.15 34.13 37.28 34.72
BHCPR User’s Guide • March 2008 3-17

Non-Interest Income and Expenses

BHCPR page 4 presents the dollar 

amounts and composition of non-

 interest income and expense, along 

with ratios that relate these items 

to average assets and adjusted oper

ating income on a tax-equivalent 

basis. This report page also provides 

information on fee income derived 

from the mutual fund business, as 

well as the level of assets under man

agement in proprietary mutual funds 

and annuities. 

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Non-Interest Income and 

Expenses ($000)

Total Non-Interest Income

The sum of fiduciary activities 

income; service charges on domestic 

deposit accounts; trading revenue; 

investment banking fees and com

missions; venture capital revenue; 

net servicing fees; net securitization 

income; insurance commissions 

and fees (including premiums); net 

gains (losses) on the sales of loans, 

OREO, and other assets (excluding 

securities); and other non-interest 

income.

Fiduciary Activities Income

Income derived from services ren

dered by trust departments of 

 banking subsidiaries or a subsidiary 

acting in any fiduciary capacity.

Service Charges on 

Domestic Deposit Accounts

Service charges on deposit accounts.

Trading Revenue

The net gain or loss recognized from 

trading cash instruments and deriva

tive contracts (including commodity 

contracts). It results from revaluation 

 adjustments (as a result of periodic 

marking to market) to the carrying 

value of trading assets and liabili

ties, as well as interest rate, foreign 

exchange, equity derivative, and 

commodity and other contracts.

Investment Banking Fees 

and Commissions

Fees and commissions from under

writing (or participating in the 

underwriting of) securities, private 

placements of securities, investment 

advisory and management services, 

merger and acquisition services, and 

other related consulting fees. This 

item also includes fees and com

missions from securities brokerage 

activities, from the sale and servic

ing of mutual funds, and from the 

purchase and sale of securities and 

money market instruments where the 

bank holding company is acting as 

agent for other banking institutions 

or customers.

Insurance Activities Revenue

The amount of insurance and rein

surance underwriting income plus 

other insurance and reinsurance 

activities income.

Venture Capital Revenue

This item includes market value 

adjustments, interest, dividends, 

gains, and losses (including impair

ment losses) on venture capital 

investments (loans and securities). 

It also includes any fee income from 

venture capital activities not reported 

in other line items of Schedule HI of 

the FR Y-9C. In addition, it includes 

the bank holding company’s pro

portionate share of income or loss in 

unconsolidated subsidiaries, associ

ated companies, and joint ventures 

principally engaged in venture capital 

activities.

Net Servicing Fees

Income from servicing real estate 

mortgages, credit cards, and other 

financial assets held by others.

Net Securitization Income

Net gains (losses) on assets sold in 

securitization transactions.

Net gains (losses) on Sales of Loans, 

OREO, and Other Assets 

(Excluding Securities)

The amount of net gains and losses 

on sales and other disposals of 

loans and leases, other real estate 

owned, and other assets (excluding 

securities).

Other Non-Interest Income

All other operating income of 

the consolidated bank holding 

company.

Total Overhead Expense

The sum of salaries and employee 

benefits, expense on premises and 

fixed assets (net of rental income), 

amortization expense of intan

gible assets, and other non-interest 

expense.

Personnel Expense

Salaries and benefits expenses of all 

officers and employees of the bank 

holding company and consolidated 

subsidiaries.

Net Occupancy Expense

Non-interest expense related to the 

use of premises, equipment, and 

furniture and fixtures, net of rental 

income.

Goodwill Impairment

Impairment losses on Goodwill.

Amortization Expense & Empairment 

Losses (other)

Impairment losses for other intan

gible assets.

Other Operating Expenses

All other operating expenses of 

the consolidated bank holding 

company.

Fee Income on Mutual Funds and 

Annuities

Income from the sale and servicing 
3-18 BHCPR User’s Guide • March 2008

of mutual funds and annuities (in 

 domestic offices.) 

Memoranda

Assets Under Management in 

Proprietary Mutual Funds and 

Annuities

The amount of assets held by mutual 

funds and annuities for which the 

bank holding company or a subsid

iary of the bank holding company acts 

as investment adviser.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Number of Equivalent Employees

The number of full-time equivalent 

employees on the payroll of the con

solidated bank holding company.

Average Personnel Expense 

Per Employee 

Salaries and employee benefits 

divided by the number of full-time 

equivalent employees (expressed in 

thousands of dollars).

Average Assets Per Employee 

Average assets divided by the 

number of full-time equivalent 

employees, expressed in thousands 

of dollars. (See the definition of 

average assets on page 3-13.) 

Analysis Ratios

Mutual Fund Fee Income/ 

Non-interest Income

The amount of fee income from 

the sale and servicing of mutual 

funds and annuities in domestic 

offices divided by total non-interest 

income.

Overhead Expense/Net Interest Income 

Plus Non-Interest Income

The sum of salaries and employee 

benefits, expense on premises and 

fixed assets (net of rental income), 

goodwill impairment losses, amorti

zation expense and impairment losses 

for other intangible assets, and other 

non-interest expense divided by the 

sum of net interest income and noninterest income.

Percent of Average Assets

Total Overhead Expense

(Percent of Average Assets)

The sum of salaries and employee 

 benefits, expense on premises and 

fixed assets (net of rental income), 

goodwill impairment losses, amorti

zation expense and impairment losses 

for other intangible assets, and other 

non-interest expense divided by aver

age assets. 

Personnel Expense 

(Percent of Average Assets)

Salaries and employee benefits 

divided by average assets. 

Net Occupancy Expense

(Percent of Average Assets)

Expense on premises and fixed 

assets divided by average assets. 

Other Operating Expenses

(Percent of Average Assets)

Other non-interest expense, includ

ing goodwill impairment losses, 

amortization expense and impair

ment losses for other intangible 

assets, divided by average assets.

Overhead Less Non-Interest Income 

(Percent of Average Assets)

The difference between total overhead 

expense and non-interest income 

 divided by average assets. 

Percent of Adjusted 

Operating Income (TE)

Note: Adjusted operating income 

(TE) is defined as the sum of net 

interest income on a taxable equiva

lent basis and non-interest income.

Total Overhead Expense 

(Percent of Adjusted Operating 

Income (TE))

The sum of salaries and employee 

 benefits, expense on premises and 

fixed assets (net of rental income), 

goodwill impairment losses, amor

tization expense and impairment 

losses for other intangible assets, and 

other non-interest expense divided 

by adjusted operating income on a 

taxable equivalent basis.

Personnel Expense 

(Percent of Adjusted Operating Income 

(TE))

Salaries and employee benefits 

divided by adjusted operating 

income on a taxable equivalent 

basis.

Net Occupancy Expense 

(Percent of Adjusted Operating Income 

(TE))

Expense on premises and fixed 

assets divided by adjusted operat

ing income on a taxable equivalent 

basis.

Other Operating Expenses 

(Percent of Adjusted Operating 

Income (TE))

Other non-interest expense, includ

ing goodwill impairment losses, 

amortization expense and impair

ment losses for other intangible 

assets, divided by adjusted operat

ing income on a taxable equivalent 

basis.

Total Non-Interest Income 

(Percent of Adjusted Operating 

Income (TE))

Income derived from fiduciary 

activities; service charges on domestic 

deposit accounts; trading revenue; 

investment banking fees and com

missions; venture capital revenue; 

net servicing fees; net securitization 

income; insurance commissions 

and fees (including premiums); net 

gains (losses) on the sales of loans, 

OREO, and other assets (excluding 

securities); and other sources of noninterest revenue divided by adjusted 

operating income on a taxable equiva

lent basis.

Fiduciary Activities Income 

(Percent of Adjusted Operating Income 

(TE))

Fiduciary activities income divided 

by adjusted operating income on a 

taxable equivalent basis.
BHCPR User’s Guide • March 2008 3-19

Service Charges on 

Domestic Deposit Accounts 

(Percent of Adjusted Operating 

Income (TE))

Service charges on domestic deposit 

accounts divided by adjusted operat

ing income on a taxable equivalent 

basis.

-

-

-

-

-

-

-

-

-

-

-

-

-

Trading Revenue 

(Percent of Adjusted Operating Income 

(TE))

The net gain or loss recognized from 

trading cash instruments and deriva

tive contracts (including commodity 

contracts) divided by adjusted oper

ating income on a taxable equivalent 

basis.

Investment Banking Fees 

and Commissions 

(Percent of Adjusted Operating Income 

(TE))

Fees and commissions from under

writing (or participating in the 

underwriting of) securities, private 

placements of securities, investment 

advisory and management services, 

merger and acquisition services, 

other related consulting fees, securi

ties brokerage activities, the sale and 

servicing of mutual funds, and the 

purchase and sale of securities and 

money market instruments where the 

bank holding company is acting as 

agent for other banking institutions 

or customers divided by adjusted 

operating income on a taxable equiva

lent basis.

Insurance Activities Revenue 

(Percent of Adjusted Operating 

Income (TE))

The amount of insurance activities 

revenue divided by adjusted operat

ing income on a taxable equivalent 

basis.

Venture Capital Revenue 

(Percent of Adjusted Operating 

Income (TE))

Market value adjustments, interest, 

dividends, gains, losses (including 

impairment losses) on (and other 

fees from) venture capital invest

ments (loans and securities) and the 

bank holding company’s propor

tionate share of income or loss in 

unconsolidated subsidiaries, associ

ated companies, and joint ventures 

principally engaged in venture capital 

activities divided by adjusted operat

ing income on a taxable equivalent 

basis.

Net Servicing Fees 

(Percent of Adjusted Operating 

Income (TE))

Income from servicing real estate 

mortgages, credit cards, and other 

financial assets held by others 

divided by adjusted operating 

income on a taxable equivalent 

basis.

Net Securitization Income 

(Percent of Adjusted Operating 

Income (TE))

Net gains (losses) on assets sold in 

securitization transactions divided 

by adjusted operating income on a 

taxable equivalent basis.

Net Gains (losses) on Sales of Loans, 

OREO, and Other Assets 

(Percent of Adjusted Operating 

Income (TE))

The amount of net gains and losses 

on sales and other disposals of loans 

and leases, other real estate owned, 

and other assets (excluding securities) 

divided by adjusted operating income 

on a taxable equivalent basis.

Other Non-Interest Income 

(Percent of Adjusted Operating Income 

(TE))

All other operating income of the 

bank holding company divided by 

adjusted operating income on a tax

able equivalent basis.

Overhead Less Non-Interest Income 

(Percent of Adjusted Operating 

Income (TE))

The difference between overhead 

expense and non-interest income 

divided by adjusted operating 

income on a taxable equivalent 

basis.

Applicable Income Taxes/Pretax Net 

Operating Income (TE)

Applicable income taxes (foreign and 

domestic) divided by income before 

income taxes, extraordinary items, 

and other adjustments on a taxable 

equivalent basis.

Applicable Income Taxes Plus TE/Pretax Net Operating Income Plus TE

Applicable income taxes (foreign and 

domestic) plus the total tax equiva

lent adjustment divided by income 

before income taxes, extraordinary 

items, and other adjustments on a 

taxable equivalent basis. (See the 

discussion of tax equivalency on 

page 2-3.)
3-20 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY ASSETS PAGE 5

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 PERCENT CHANGE

 ($ IN THOUSANDS) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-YR 5-YR

 ---------------- ------------ ------------ ------------ ------------ ------------ --------------

 Real Estate Loans 27,821,321 25,524,633 27,167,465 24,365,112 21,246,060 9.0 110.5

 Commercial and Industrial Loans 10,047,645 8,403,749 9,845,548 8,325,575 7,052,060 19.6 165.6

 Loans to Individuals 803,314 835,220 833,898 818,064 814,872 -3.8 -34.2

 Loans to Depository Inst & Oth Banks Accept 62,860 31,350 37,738 40,782 23,939 100.5 1074.7

 Agricultural Loans 171,545 164,342 193,318 193,622 183,355 4.4 -0.1

 Other Loans and Leases 1,037,407 1,035,321 1,055,032 987,581 857,494 0.2 36.3

 Less: Unearned Income 1,061 23,014 4,513 23,463 26,624 -95.4 -95.7

 Loans & Leases, Net of Unearned Income 39,943,031 35,971,601 39,128,486 34,707,273 30,151,156 11.0 108.8

 Less: Allow for Loan & Lease Losses 501,835 371,746 459,908 365,682 339,024 35.0 78.9

 Net Loans and Leases 39,441,196 35,599,855 38,668,578 34,341,591 29,812,132 10.8 109.2

 Debt Securities Over 1 Year 1,984,417 3,453,530 2,554,105 3,578,633 3,963,331 -42.5 101.7

 Mutual Funds and Equity Securities 73,752 134,216 173,942 198,518 222,857 -45.1 -61.6

 Subtotal 41,499,365 39,187,601 41,396,625 38,118,742 33,998,320 5.9 107.2

 Interest-Bearing Bank Balances 20,468 17,504 17,072 43,380 22,926 16.9 160.5

 Federal Funds Sold & Reverse Repos 811,127 967,415 773,762 326,071 636,260 -16.2 -29.3

 Debt Securities 1 Year or Less 4,129,897 1,988,743 3,820,805 1,926,880 1,769,462 107.7 91.9

 Trading Assets 176,460 32,606 101,090 64,039 102,453 441.2 -47.7

 Total Earning Assets 46,637,317 42,193,869 46,109,354 40,479,112 36,529,421 10.5 97.0

 Non-Int Cash and Due From Dep Inst 1,659,544 1,574,597 1,855,114 1,938,750 1,705,554 5.4 52.9

 Premises, Fixed Assets, & Cap Leases 635,984 618,855 633,033 582,665 524,511 2.8 68.3

 Other Real Estate Owned 51,954 26,225 31,139 26,266 38,103 98.1 81.2

 Invest in Unconsolidated Subsidiaries 88,650 87,284 95,374 83,310 92,416 1.6 -3.9

 Intangible and Other Assets 4,524,266 4,058,036 4,223,430 3,860,123 3,872,668 11.5 131.7

 Total Assets 53,597,715 48,558,866 52,947,444 46,970,226 42,762,673 10.4 97.0

 Quarterly Average Assets 52,913,823 47,478,985 50,941,153 45,818,166 36,780,718 11.5 93.7

 Average Loans and Leases (YTD) 39,452,309 35,406,094 36,798,719 32,383,542 23,999,542 11.4 108.0

 MEMORANDA:

 Loans Held-for-Sale 208,559 272,126 207,943 252,818 256,235 -23.4 -8.2

 Loans Not Held-for-Sale 39,734,472 35,699,475 38,920,543 34,454,455 29,894,921 11.3 110.2

 RE Loans Secured by 1-4 Family 6,009,629 5,738,400 6,003,772 5,683,529 6,029,490 4.7 49.9

 Commercial Real Estate Loans 21,663,067 19,642,458 21,018,449 18,553,155 15,086,242 10.3 138.3

 Construction and Land Development 9,156,006 8,361,514 9,123,779 8,091,832 6,078,166 9.5 208.4

 Multifamily 609,261 510,328 625,261 501,408 473,252 19.4 107.6

 Nonfarm Nonresidential 11,897,800 10,770,616 11,269,409 9,959,915 8,534,824 10.5 104.2

 RE Loans Secured by Farmland 148,625 143,775 145,244 128,428 130,328 3.4 28.6

 Total Investment Securities 6,188,066 5,576,489 6,548,852 5,704,031 5,955,650 11.0 85.9

 U.S. Treasury Securities 53,632 42,691 53,000 42,439 42,556 25.6 39.4

 U.S. Agency Securities (excl MBS) 1,183,745 1,607,844 1,396,802 1,674,878 1,465,164 -26.4 7.5

 Municipal Securities 919,856 938,687 902,565 879,980 917,156 -2.0 37.2

 Mortgage-Backed Securities 612,667 1,063,568 974,676 1,094,222 1,361,908 -42.4 -19.9

 Asset-Backed Securities 1,226,666 0 709,801 0 0 N/A N/A

 Other Debt Securities 2,117,748 1,789,483 2,338,066 1,813,994 1,946,009 18.3 277.2

 Mutual Funds and Equity Securities 73,752 134,216 173,942 198,518 222,857 -45.1 -61.6

 Available-For-Sale Securities 5,486,408 4,909,220 5,844,411 5,050,907 5,305,859 11.8 64.8

 U.S. Treasury Securities 53,632 42,691 53,000 42,439 42,556 25.6 39.4

 U.S. Agency Securities (excl MBS) 1,183,745 1,607,844 1,396,802 1,674,878 1,465,164 -26.4 7.5

 Municipal Securities 241,631 271,918 221,969 227,356 267,365 -11.1 -64.0

 Mortgage-Backed Securities 589,734 1,063,568 951,331 1,094,222 1,361,908 -44.6 -22.9

 Asset-Backed Securities 1,226,666 0 709,801 0 0 N/A N/A

 Other Debt Securities 2,117,248 1,788,983 2,337,566 1,813,494 1,946,009 18.4 277.1

 Mutual Funds and Equity Securities 73,752 134,216 173,942 198,518 222,857 -45.1 -61.6

 Held-To-Mat Sec Appreciation (Depr) 2,498 -3,795 -2,293 -4,296 -7,533 N/A N/A

 Available-For-Sale Sec Appr (Depr) -331,313 -42,215 -182,681 -33,397 -11,073 N/A N/A

 Structured Notes, Fair Value 0 0 0 0 0 N/A N/A

 Pledged Securities 2,090,059 2,863,870 2,708,745 2,922,866 2,650,206 -27.0 49.2
BHCPR User’s Guide • March 2008 3-21

Assets ($000)

BHCPR page 5 presents the asset 

 structure of the bank holding compa

ny and provides, in the memoranda 

section, the composition of real estate 

loans, investment securities, heldto-maturity and available-for-sale 

securities appreciation or deprecia

tion, and the portion of investment 

securities pledged as collateral. The 

last two columns on the right display 

the one-year and five-year percentage 

changes for each balance sheet item. 

(See the description of Growth Rates 

on page 2-3.)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Investment securities appearing 

on this page are reported at amor

tized cost if classified as held-tomaturity or at fair value if classified as 

available-for-sale.

Real Estate Loans

Loans secured by real estate, includ

ing construction and land develop

ment loans and loans secured by 

 farmland, by one- to four-family and 

multifamily (five or more) residential 

properties, and by nonfarm nonresi

dential properties.

Commercial and Industrial Loans

Loans for commercial and indus

trial purposes to sole proprietor

ships, partnerships, corporations, 

and other business enterprises, which 

are secured (other than by real estate) 

or unsecured, single-payment, or 

 installment.

Loans to Individuals

Loans to individuals for household, 

family, and other personal expen

ditures including credit card and 

related plans. 

Loans to Depository Institutions

Loans to U.S. and foreign banks and 

other depository institutions.

Agricultural Loans

Loans to finance agricultural produc

tion and other loans to farmers.

Other Loans and Leases

The sum of loans to foreign gov

ernments and official institutions, 

loans for purchasing and carrying 

securities, and all other loans, net of 

unearned income.

Unearned Income

The amount of unearned income that 

is included in the loan categories list

ed above. (A value of zero implies that 

the above loan categories are reported 

net of unearned income.)

Loans and Leases, Net of Unearned 

Income

The sum of real estate loans, com

mercial and industrial loans, loans 

to individuals, loans to depository 

institutions, agricultural loans, loans 

to foreign governments and institu

tions, and other loans and leases, 

net of unearned income.

Allowance for Loan and Lease Losses 

The allowance for loan and lease 

losses. Prior to March 31, 2001, this 

item also included the amount of any 

allocated transfer risk reserve.

Net Loans and Leases

Total loans and leases, net of 

unearned income, minus the allow

ance for loan and lease losses (and 

allocated transfer risk reserve prior 

to March 31, 2001).

Debt Securities over 1 Year

The amortized cost of held-to-

 maturity and the fair value of 

 available-for-sale debt securities with 

a remaining maturity of more than 

one year. 

Mutual Funds and Equity Securities

The fair value of investments in 

mutual funds and equity securities 

that are designated as available for 

sale.

Subtotal

The sum of loans and leases (net of 

unearned income and the allowance 

for loan and lease losses), securities 

over one year, and mutual funds and 

equity securities.

Interest-Bearing Bank Balances

Interest-bearing balances due from 

depository institutions and foreign 

central banks that are held in the 

BHC's U.S. and foreign offices, Edge 

or Agreement subsidiaries, Interna

tional Banking Facilities, or its con

solidated subsidiaries.

Federal Funds Sold and Reverse Repos

Unsecured loans of immediately 

 available balances, and purchase 

of securities, loans, other assets, or 

 participations in pools of securities 

under agreements to resell for one 

 business day or under a continuing 

contract.

Debt Securities 1 Year or Less

Debt securities with a remaining 

maturity of one year or less.

Trading Assets

Assets held in the consolidated 

bank holding company’s trading 

accounts.

Total Earning Assets

The sum of interest-bearing bal

ances due from depository institu

tions, debt and equity securities, 

 federal funds sold and securities 

 purchased under agreements to 

resell, loans and leases (net of 

 unearned income and the allowance 

for loan and lease losses), and trad

ing assets.

Non-Interest-Bearing Cash and 

Balances Due from Depository 

 Institutions

Non-interest-bearing balances due 

from depository institutions, currency 
3-22 BHCPR User’s Guide • March 2008

and coin, cash items in the process of 

collection, and unposted debits.

Premises, Fixed Assets, and 

Capital Leases

The book value, less accumula

ted depreciation or amortization, of 

all premises, equipment, furniture, 

and fixtures purchased directly 

or acquired by means of a capital 

lease.

 -

-

-

-

-

-

-

-

-

-

-

-

Other Real Estate Owned

The sum of real estate acquired 

in satisfaction of debts previously 

contracted and other real estate 

owned.

Investment in Unconsolidated 

Subsidiaries

The sum of the consolidated bank 

holding company’s holdings of 

capital stock in unconsolidated sub

sidiaries and associated companies, 

its proportionate share in their earn

ings or losses since the date of their 

acquisition, and any advances made 

to them including those in the form 

of loans and holdings of their bonds 

and debentures.

Intangible and Other Assets

The sum of goodwill (the excess of 

the unamortized acquisition cost of 

consolidated subsidiaries over the 

net underlying assets), mortgage 

servicing assets, purchased credit 

card relationships and nonmortgage 

servicing assets, other identifiable 

intangible assets such as trademarks, 

patents, and franchises, and all other 

assets.

Total Assets

The dollar amount of total assets.

Quarterly Average Assets

Average consolidated assets for the 

latest quarter as reported in Sche

dule HC-K of the FR Y-9C.

Average Loans and Leases (YTD)

The cumulative sum of loans and 

leases, net of unearned income, for all 

year-to-date quarters divided by the 

number of calendar quarters to date 

(four-point average). 

Memoranda

Loans Held-For-Sale

Total loans and leases held-for-sale.

Loans Not Held-For-Dale

Total loans and leases, net of unearned 

income (schedule HC, line item 

4.b.).

Real Estate Loans Secured by 

1-4 Family

The sum of revolving open-end 

loans secured by one- to four-family 

residential properties and extended 

under lines of credit and other one- to 

four-family loans secured by first and 

junior liens.

Commercial Real Estate Loans

The sum of construction, land 

 development and other land loans; 

loans secured by multifamily residen

tial properties; and loans secured by 

nonfarm nonresidential properties.

Construction and Land Development

Loans secured by real estate to 

finance either land development 

prior to erecting a new structure or 

the on-site construction of indus

trial, commercial, residential, or farm 

buildings.

Multifamily

Loans secured by multifamily (five 

dwelling units or more) residential 

properties.

Nonfarm Nonresidential

Real estate loans secured by busi

ness or industrial properties, hotels, 

 motels, churches, hospitals, educa

tional and charitable institutions, 

 dormitories, clubs, lodges, asso cia 

tion buildings, “homes” for aged 

persons and orphans, golf courses, 

recreational facilities, and similar 

 properties. 

Real Estate Loans Secured 

by Farmland

Loans secured by land used or 

usable for agricultural purposes and 

improvements thereon.

Total Investment Securities

The sum of the amortized cost of 

held-to-maturity debt securities and 

the current fair value of availablefor-sale debt and equity securities 

described in various categories 

below. 

U.S. Treasury Securities

The amount of U.S. Treasury 

securities.

U.S. Agency Securities excluding 

Mortgage-Backed Securities

The amount of U.S. government 

agency and corporation obligations, 

excluding Mortgage-Backed Securi

ties. For Bank Holding Companies 

with less than $1 billion in assets, the 

BHCPR includes data for this item 

only for report dates after December 

31, 2000. 

Municipal Securities

Obligations of states and political 

subdivisions in the United States.

Mortgage-Backed Securities

The amount of pass-through and 

other mortgage-backed securities, 

including CMOs, REMICs, and 

stripped mortgage-backed securi

ties. For Bank Holding Companies 

with less than $1 billion in assets, the 

BHCPR includes data for this item 

only for report dates after December 

31, 2000. 

Asset-Backed Securities

The amount of asset-backed securi

ties, other than mortgage-backed 

securities. The BHCPR includes data 

for this item only for report dates after 

December 31, 2000.

Other Debt Securities

The sum of other U.S. debt securities 

and foreign debt securities.
BHCPR User’s Guide • March 2008 3-23

Mutual Funds and Equity Securities

The values of investments in mutual 

funds and equity securities that are 

designated as available-for-sale.

Available-for-Sale Securities

The fair value of available-for-sale 

debt and equity securities included 

in the categories below. 

U.S. Treasury Securities 

(Available-for-Sale Securities)

The amount of U.S. Treasury secu

rities designated as available-forsale.

-

-

-

- -

-

-

U.S. Agency Securities excluding 

Mortgage-Backed Securities 

(Available-for-Sale Securities)

The amount of U.S. government 

agency and corporation obliga

tions, excluding mortgage-backed 

securities, that is designated as 

available-for-sale. For Bank Holding 

Companies with less than $1 billion in 

assets, the BHCPR includes data for 

this item only for report dates after 

December 31, 2000. 

Municipal Securities 

(Available-for-Sale Securities)

The fair value of available-for-sale 

 obligations of states and political 

subdivisions in the United States. 

Mortgage-Backed Securities 

(Available-for-Sale Securities)

The amount of pass-through and 

other mortgage-backed securities, 

including CMOS, REMICS, and 

stripped mortgage-backed securi

ties designated as available-for-sale. 

For Bank Holding companies with 

less than $1 billion in assets, the 

BHCPR includes data for this item 

only for report dates after December 

31, 2000.

Asset-Backed Securities 

(Available-for-Sale Securities)

The amount of asset-backed securi

ties, other than mortgage-backed 

securities, designated as availablefor-sale. The BHCPR includes data 

for this item only for report dates after 

December 31, 2000.

Other Debt Securities 

(Available-for-Sale Securities)

The fair value of other U.S. debt 

securities and foreign debt securities 

that are designated as available-forsale.

Mutual Funds and Equity Securities 

(Available-for-Sale Securities)

The values of investments in mutual 

funds and equity securities that are 

designated as available-for-sale.

Held-to-Maturity Securities 

Appreciation (Depreciation)

The difference between the fair value 

and the amortized cost of all debt 

 securities that are designated as heldto-maturity.

Available-for-Sale Securities 

Appreciation (Depreciation)

The difference between the fair value 

and the amortized cost of all debt and 

equity securities that are designated 

as available-for-sale.

Structured Notes, Fair Value

The fair value of structured notes 

(debt securities with cash flow char

acteristics that depend upon one 

or more indices and/or that have 

 embedded forwards or options. 

 Examples of structured notes include 

step-up bonds, index amortizing 

notes (IANs), dual index notes, delev

eraged bonds, range bonds, inverse 

floaters, floating debt securities in 

which interest payments are based 

on a single index such as Constant 

Maturity Treasury (CMT) or Cost of 

Funds Index (COFI)).

Pledged Securities

Securities that are pledged to secure 

deposits, repurchase transactions, 

or other borrowings as performance 

bonds under futures or forward con

tracts or for any other purpose. 
3-24 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY LIABILITIES AND CHANGES IN CAPITAL PAGE 6

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 PERCENT CHANGE

 ($ IN THOUSANDS) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-YR 5-YR

 ---------------- ------------ ------------ ------------ ------------ ------------ --------------

 Demand Deposits 2,810,650 3,001,636 2,815,604 2,985,259 3,066,727 -6.4 94.0

 NOW, ATS and Transaction Accounts 335,729 416,232 384,948 424,516 468,090 -19.3 -8.7

 Time Deposits (excl Brokered Dep) < $100K 2,563,541 2,490,847 2,562,392 2,257,967 1,938,789 2.9 51.4

 MMDA and Other Savings Accounts 23,966,152 22,760,728 23,370,862 22,544,864 22,417,234 5.3 52.1

 Other Non-Interest-Bearing Deposits 0 0 0 0 0 N/A N/A

 Core Deposits 29,676,072 28,669,443 29,133,806 28,212,606 27,890,840 3.5 54.0

 Time Deposits of $100K or More 4,573,809 5,132,336 4,418,081 4,346,334 2,575,393 -10.9 240.9

 Foreign Deposits 3,291,422 2,524,190 3,375,426 2,552,526 2,179,436 30.4 1599.0

 Federal Funds Purchased and Repos 2,967,547 3,057,605 3,761,572 2,927,539 2,283,319 -3.0 81.9

 Secured Federal Funds Purchased 0 0 0 0 N/A N/A N/A

 Commercial Paper 164,657 186,978 297,850 220,507 167,188 -11.9 -40.5

 Other Borrowings W/Rem Mat of 1 Yr or Less 4,109,381 323,618 3,332,397 513,827 168,782 1169.8 47112

 Other Borrowings W/Rem Mat Over 1 Year 424,861 527,072 425,956 534,816 237,986 -19.4 26.1

 Brokered Deposits < $100K 0 0 0 0 0 N/A N/A

 Noncore Funding 15,531,677 11,751,799 15,611,282 11,095,549 7,612,104 32.2 309.9

 Trading Liabilities 294,479 191,069 303,154 51,071 65,478 54.1 32.2

 Sub Notes & Debentures + TPS 1,932,333 1,956,045 1,932,190 1,935,079 2,314,314 -1.2 278.9

 Other Liabilities 804,940 690,649 643,273 646,107 615,122 16.6 58.3

 Total Liabilities 48,239,501 43,259,005 47,623,705 41,940,412 38,497,858 11.5 98.5

 Minority Interest 30,413 38,691 30,939 42,791 27,551 -21.4 -93.9

 EQUITY CAPITAL:

 Perpetual Preferred Stock (Incl Surplus) 240,000 240,000 240,000 240,000 0 0.0 N/A

 Common Stock 2,219,905 2,381,509 2,212,237 2,230,303 2,156,732 -6.8 119.2

 Common Surplus 0 0 0 0 0 N/A N/A

 Retained Earnings 2,957,511 2,719,502 2,910,692 2,602,189 2,179,885 8.8 117.2

 Less: Treasury Stock 0 0 0 0 0 N/A N/A

 Accumulated Other Comprehensive Income -76,429 -69,257 -58,835 -75,849 -83,043 N/A N/A

 Other Equity Capital Components -13,186 -10,584 -11,294 -9,620 -16,310 N/A N/A

 Total Equity Capital 5,327,801 5,261,170 5,292,800 4,987,023 4,237,264 1.3 120.8

 Total Liabilities and Capital 53,597,715 48,558,866 52,947,444 46,970,226 42,762,673 10.4 97.0

 MEMORANDA:

 Non-Interest-Bearing Deposits 9,658,843 10,043,616 9,874,846 10,336,813 10,139,762 -3.8 77.2

 Interest-Bearing Deposits 27,882,460 26,282,353 27,052,467 24,774,653 22,505,907 6.1 81.6

 Total Deposits 37,541,303 36,325,969 36,927,313 35,111,466 32,645,669 3.4 80.5

 LT Debt that Reprices in 1 Year 370,630 469,987 370,630 469,984 277,581 -21.1 79.8

 CHANGES IN EQUITY CAPITAL:

 Equity Capital, Prev Year-End, As Amended 5,292,800 4,987,023 4,987,023 4,237,264 2,789,979

 Accounting Restatements -11,471 10,408 10,408 0 0

 Net Income 106,749 153,258 493,745 583,125 480,121

 Net Sale of New Perpetual Preferred Stock 0 0 0 235,833 0

 Net Sale of New Common Stock 7,668 -54,869 -224,141 88,849 31,079

 Chgs Incident to Mergers and Absorptions 0 206,075 206,075 0 1,149,682

 Less: Dividends Declared 48,459 46,353 195,650 160,821 130,300

 Change in Other Comprehensive Income -17,594 6,592 17,014 7,194 -75,111

 Sale of Treasury Stock 0 0 0 0 0

 Less: Purchase of Treasury Stock 0 0 0 0 0

 Changes in Debit to ESOP Liability 0 0 0 0 0

 Other Adjustments to Equity Capital -1,892 -964 -1,674 -4,421 -8,186

 Equity Capital, Ending Balance 5,327,801 5,261,170 5,292,800 4,987,023 4,237,264
BHCPR User’s Guide • March 2008 3-25

Liabilities and Changes in Capital

BHCPR page 6 presents the structure 

of liabilities and capital of a bank 

holding company and the sources of 

change in its equity capital account. 

Additional data on interest-bearing 

and non-interest-bearing deposits as 

well as long-term debt that reprices 

within one year are provided in 

the memoranda section. Moreover, 

annual and five-year percentage 

changes for each liability or capital 

item appear in the last two columns. 

(See the description of Growth Rates 

on page 2-3.)

Demand Deposits

Demand deposits held in domes

tic offices of commercial bank 

 subsidiaries.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

NOW, ATS, and Transaction Accounts

Accounts subject to negotiable orders 

of withdrawal (NOW accounts), 

ATS accounts (accounts subject to 

automatic transfer from savings 

 accounts), and all other trans ac

tion accounts excluding demand 

 deposits.

Time Deposits (Excluding Brokered 

Deposits) under $100 Thousand

All time deposits, including time 

certificates of deposit and openaccount time deposits with balances 

of less than $100,000, minus brokered 

 deposits issued in denominations 

 below $100,000.

MMDA and Other Savings Accounts

All savings deposits including money 

market deposit accounts (MMDAs) 

other than negotiable orders of 

 withdrawal (NOW accounts), ATS 

 accounts (accounts subject to auto

matic transfer from savings accounts), 

or other transaction accounts.

Other Non-Interest-Bearing Deposits

Non-interest-bearing deposit bal

ances held in domestic offices of 

other depository institutions that 

are subsidiaries of the bank holding 

 company.

Core Deposits

The sum of demand deposits, deposit 

accounts that are subject to negotiable 

orders of withdrawal or automatic 

transfer from the savings accounts, 

time deposits (excluding brokered 

 deposits) with balances under 

$100,000, money market deposit 

 accounts, other savings accounts, and 

other non-interest-bearing deposit 

balances.

Time Deposits of $100 Thousand 

or More

Time deposits including time certi

ficates of deposit and open-account 

deposits with balances of $100,000 

or more, regardless of negotiability 

or transferability.

Foreign Deposits

Deposits in foreign offices, Edge or 

Agreement subsidiaries, and Inter

national Banking Facilities.

Federal Funds Purchased and Repos

Borrowings in the form of immedi

ately available funds or sale of secu

rities, loans, participations in pools 

of securities, or other assets under 

agreements to re purchase for one 

business day or under a continuing 

contract.

Secured Federal Funds Purchased

The amount of “federal funds pur

chased in domestic offices” that are 

secured (included in Schedule HC, 

item 14.a.)

Commercial Paper

Short-term and uncollateralized 

 negotiable promissory notes issued 

by the bank holding company or its 

subsidiaries, usually with a maturity 

of 270 days or less.

Other Borrowings with a Remaining 

Maturity of 1 Year or Less

Funds borrowed by the consoli

dated bank holding company with a 

remaining maturity of one year or 

less, including mortgage indebted

ness and obligations under capital

ized leases with a remaining maturity 

of one year or less.

Other Borrowings with a Remaining 

Maturity over 1 Year

Funds borrowed by the consoli

dated bank holding company with a 

 remaining maturity of more than one 

year, including mortgage indebted

ness and obligations under capital

ized leases with a remaining maturity 

of more than one year.

Brokered Deposits under $100,000

Brokered deposits issued in denomi

nations of less than $100,000.

Noncore Funding

The sum of time deposits of $100,000 

or more, deposits in foreign offices 

and in Edge or Agreement subsid

iaries, federal funds purchased and 

 securities sold under agreements 

to repurchase in domestic offices 

including those of Edge or Agreement 

subsidiaries, commercial paper, other 

borrowings (including mortgage 

 indebtedness and obligations under 

capitalized leases), and brokered 

 deposits less than $100,000.

Trading Liabilities

Liabilities arising from trading activi

ties, including liabilities resulting 

from sales of assets not owned by the 

bank holding company and revalu

ation losses on interest rate, foreign 

exchange rate, and other commodity 

and equity contracts entered into 

by the bank holding company for 

trading, dealer, customer accommo

dation, or similar purposes.

Subordinated Notes and Debentures 

and Trust Preferred Securities 

(consolidated)

Outstanding notes and debentures 

that are subordinated to the deposits 

of subsidiary depository institu

tions and any other debt that is 
3-26 BHCPR User’s Guide • March 2008

designated as subordinated in its 

indenture agreement. This line item 

includes subordinated perpetual 

debt, limited-life preferred stock and 

 related surplus, equity commitment 

and contracted notes that qualify as 

capital under the Federal Reserve 

Board's capital adequacy guidelines, 

and subordinated notes payable 

to trusts issuing trust preferred 

securities. 

Other Liabilities

The anount of other liabilities.

Total Liabilities

The sum of core deposits, noncore 

funding, trading liabilities, subordi

nated notes and deben tures, accep

tances, and other liabilities.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Minority Interest 

The proportionate interest held by 

those other than the reporting com

pany in the equity capital accounts 

of the consolidated subsidiaries 

including trust preferred stock (that 

are issued by special purpose subsid

iaries and are marketed under such 

names as MIPS and TOPRS).

Equity Capital

Perpetual Preferred Stock 

(Including Surplus) 

The aggregate par or stated value 

of all outstanding perpetual pre

ferred stock including any amounts 

received in excess of its par or stated 

value. 

Common Stock

The aggregate par or stated value of 

common stock issued.

Common Surplus

The amount formally transferred to 

the surplus account, including cap

ital contributions, and any amount 

received for common stock in excess 

of its par or stated value.

Retained Earnings

The amount of retained earnings, 

 including capital reserves, which 

 result from the transfer of net income, 

declaration of dividends, transfers 

to surplus, or other appropriate 

 entries.

Treasury Stock

The carrying value, at cost, of treasury 

stock.

Accumulated Other Comprehensive 

Income

The amount of other comprehen

sive income in conformity with the 

requirements of FASB Statement 

No. 130, Reporting Comprehensive 

Income. Other comprehensive 

income includes net unrealized hold

ing gains (losses) on available-for-sale 

securities, accumulated net gains 

(losses) on cash flow hedges, foreign 

currency translation adjustments, 

and minimum pension liability 

adjustments. From March 31, 1999 to 

December 31, 2000, this BHCPR item 

includes net unrealized holding gains 

(losses) on available-for-sale securi

ties, accumulated net gains (losses) 

reported on cash flow hedges, and 

foreign currency translation adjust

ments. Prior to March 31, 1999, 

accumulated net gains (losses) on 

cash flow hedges were not reported 

on the FR-Y9C and are not included 

in this item.

Other Equity Capital Components

The amount of all other equity capi

tal components, including unearned 

Employee Stock Ownership Plan 

(ESOP) shares.

Total Equity Capital

The sum of perpetual preferred 

stock (including surplus), common 

stock and surplus, retained earnings, 

accumulated other comprehensive 

income, and other equity capital com

ponents, less treasury stock.

Total Liabilities and Capital

The sum of total liabilities, minority 

interest, and total equity capital.

Memoranda

Non-Interest-Bearing Deposits

Domestic and foreign deposit accounts 

on which the issuing depository insti

tution pays no compensation to the 

holder for the use of the funds. They 

include (1) matured time deposits 

that are not automatically renew

able unless the deposit agreement 

specifies the transfer of funds at matu

rity to another type of account and 

(2) deposits with a zero percent stated 

interest rate that are issued at face 

value.

Interest-Bearing Deposits

Domestic and foreign deposit accounts 

on which the issuing depository 

institution pays compensation to the 

holder for the use of the funds. They 

include deposits with a zero percent 

interest rate that are issued on a dis

count basis.

Total Deposits

The sum of non-interest and 

interest-bearing deposits in domestic 

and foreign offices.

Long-Term Debt 

That Reprices in 1 Year

Long-term debt issued by the bank 

holding company with a remaining 

maturity of more than one year, but 

that has a repricing frequency of less 

than one year. Mortgage indebtedness 

and obligations under capitalized 

leases and limited-life preferred stock 

are excluded from this line item.

Changes in Equity Capital

Equity Capital, Previous Year-End, 

as Amended

Total equity balance as of Decem

ber 31 of the previous year after 

the effect of adjustments made in 

amended reports.

Accounting Restatements

The cumulative effect (net of appli

cable income taxes) of changes in 

 accounting principles that resulted 
BHCPR User’s Guide • March 2008 3-27

in the restatement of prior years’ 

 financial statements and the sum of all 

corrections (net of applicable income 

taxes) due to material accounting 

 errors made in prior years’ financial 

statements that were not corrected 

in an amended report for the period 

during which the error was made.

Net Income

Net income (or loss) for the calendar 

year-to-date.

Net Sale of New Perpetual Preferred 

Stock

Change in equity capital resulting 

from the issuance of new perpetual 

preferred stock (net of expenses 

associated with the issuance of 

such stock), conversion of convert

ible debt or limited-life prefer

red stock into perpetual preferred 

stock, exercise of stock options, and 

retirement of perpetual preferred 

stock.

-

-

-

-

-

-

-

-

-

-

Net Sale of New Common Stock

Change in equity capital resulting 

from the issuance of common stock 

(net of expenses associated with the 

issuance of such stock), conversion 

of convertible debt, limited-life pre

ferred, or perpetual preferred stock 

into common stock, exercise of stock 

options, and retirement of common 

stock.

Changes Incident to Mergers and 

Absorptions

For business combinations that are 

treated as pooling of interests, the 

historical equity capital balances of 

the consolidated BHC or other busi

nesses acquired as of the end of the 

previous calendar year. For business 

combinations treated as purchases, 

the fair value of any perpetual pre

ferred or common shares issued 

 (minus the direct cost of issuing the 

shares) less any goodwill charged 

against undivided profits. This 

line item includes any retroactive 

 adjustments resulting from the 

realization of income tax benefits of 

pre-acquisition operating loss carryforwards of purchased subsidiaries 

and other purchased businesses.

Dividends Declared

Cash dividends declared on preferred 

stock and common stock during 

the calendar year-to-date including 

dividends not payable until after the 

 report date.

Changes in Accumulated Other 

Comprehensive Income 

The amount of other comprehen

sive income for the calendar year to 

date.

Sale of Treasury Stock

The resale or other disposal of the 

BHC’s own perpetual preferred stock 

or common stock.

Purchase of Treasury Stock

The acquisition, without retirement, 

of the BHC’s own perpetual preferred 

stock or common stock.

Changes in the Debit to ESOP Liability

(For BHCs that guaranteed the 

debt of their Employee Stock Own

ership Plan only.) Changes during 

the calendar year-to-date to the off

setting debit to the liability recor

ded by the BHC in connection 

with ESOP debt guaranteed by the 

BHC.

Other Adjustments to Equity Capital

The amount of all other adjustments 

to equity capital, including contri

butions of capital to the holding 

company when the company is a 

partnership

Equity Capital, Ending Balance

Total equity capital at the end of the 

current quarter.
3-28 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY PERCENT COMPOSITION OF ASSETS PAGE 7

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 PERCENT OF TOTAL ASSETS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 ----------------------- ----------------- ----------------- ----------------- ------------- -------------

 Real Estate Loans 51.91 41.02 80 52.56 40.20 82 51.31 40.82 77 51.87 39.85 49.68 37.12

 Commercial and Industrial Loans 18.75 12.94 80 17.31 12.32 79 18.59 12.81 80 17.73 11.89 16.49 11.36

 Loans to Individuals 1.50 5.17 27 1.72 5.45 30 1.57 5.33 29 1.74 5.36 1.91 5.62

 Loans to Dep Inst & Oth Bank Accept 0.12 0.10 72 0.06 0.08 70 0.07 0.09 67 0.09 0.11 0.06 0.11

 Agricultural Loans 0.32 0.19 72 0.34 0.22 72 0.37 0.21 77 0.41 0.21 0.43 0.20

 Other Loans and Leases 1.94 3.22 33 2.13 3.11 42 1.99 3.26 35 2.10 3.17 2.01 3.45

 Net Loans and Leases 73.59 63.83 80 73.31 63.19 79 73.03 63.86 80 73.11 62.66 69.72 60.09

 Debt Securities Over 1 Year 3.70 12.81 5 7.11 13.51 19 4.82 13.05 10 7.62 13.87 9.27 17.30

 Mutual Funds and Equity Securities 0.14 0.20 54 0.28 0.21 70 0.33 0.24 73 0.42 0.26 0.52 0.24

 Subtotal 77.43 77.52 36 80.70 77.75 41 78.18 78.00 34 81.16 77.54 79.50 79.60

 Interest-Bearing Bank Balances 0.04 0.71 32 0.04 0.61 29 0.03 0.50 28 0.09 0.55 0.05 0.69

 Federal Funds Sold & Reverse Repos 1.51 2.07 60 1.99 3.36 58 1.46 2.24 61 0.69 2.68 1.49 2.18

 Debt Securities 1 Year or Less 7.71 3.12 86 4.10 2.76 73 7.22 3.08 86 4.10 3.12 4.14 1.65

 Trading Assets 0.33 1.58 42 0.07 1.51 36 0.19 1.34 43 0.14 1.15 0.24 1.51

 Total Earning Assets 87.01 87.39 45 86.89 88.40 33 87.09 87.57 43 86.18 88.10 85.42 87.92

 Non-Int Cash and Due From Dep Inst 3.10 2.16 83 3.24 2.07 86 3.50 2.28 85 4.13 2.38 3.99 2.74

 Other Real Estate Owned 0.10 0.13 51 0.05 0.06 61 0.06 0.10 43 0.06 0.06 0.09 0.04

 All Other Assets 9.89 10.34 48 9.87 9.39 58 9.41 10.00 46 9.69 9.34 10.59 9.23

 MEMORANDA:

 Short-Term Investments 9.26 6.92 72 6.12 7.79 54 8.71 6.87 71 4.89 8.04 5.68 5.73

 U.S. Treasury Securities 0.10 0.11 67 0.09 0.20 51 0.10 0.14 64 0.09 0.32 0.10 0.46

 U.S. Agency Securities (excl MBS) 2.21 2.06 66 3.31 3.04 66 2.64 2.37 64 3.57 3.46 3.43 3.19

 Municipal Securities 1.72 1.10 70 1.93 1.11 72 1.70 1.13 70 1.87 1.07 2.14 0.89

 Mortgage-Backed Securities 1.14 10.15 7 2.19 9.67 8 1.84 9.55 7 2.33 9.68 3.18 11.62

 Asset-Backed Securities 2.29 0.38 92 0.00 0.21 25 1.34 0.35 86 0.00 0.22 0.00 0.25

 Other Debt Securities 3.95 0.66 91 3.69 0.58 94 4.42 0.75 91 3.86 0.60 4.55 0.74

 Loans Held-for-Sale 0.39 0.87 44 0.56 1.21 54 0.39 1.05 47 0.54 1.13 0.60 1.16

 Loans Not Held-for-Sale 74.13 63.51 82 73.52 62.59 85 73.51 63.43 83 73.35 61.96 69.91 59.35

 RE Loans Secured by 1-4 Family 11.21 16.37 32 11.82 16.66 30 11.34 16.27 32 12.10 16.64 14.10 17.72

 Revolving 3.25 3.69 47 2.95 3.84 47 3.16 3.71 47 2.88 3.86 2.64 4.51

 Closed-End, Sec by First Liens 7.18 10.65 35 8.08 10.77 38 7.36 10.53 35 8.37 10.76 10.63 11.62

 Closed-End, Sec by Junior Liens 0.78 1.68 32 0.79 1.72 29 0.82 1.76 31 0.85 1.67 0.83 1.38

 Commercial Real Estate Loans 40.42 22.26 83 40.45 21.18 86 39.70 22.21 83 39.50 20.91 35.28 17.20

 Construction and Land Dev 17.08 8.07 85 17.22 7.64 89 17.23 8.02 89 17.23 7.45 14.21 5.51

 Multifamily 1.14 1.36 58 1.05 1.41 57 1.18 1.35 58 1.07 1.55 1.11 1.22

 Nonfarm Nonresidential 22.20 11.87 88 22.18 11.28 89 21.28 11.84 88 21.20 11.02 19.96 9.86

 RE Loans Secured by Farmland 0.28 0.26 66 0.30 0.24 69 0.27 0.27 62 0.27 0.23 0.30 0.21
BHCPR User’s Guide • March 2008 3-29

Percent Composition of Assets

BHCPR page 7 details the percent

age composition of a bank holding 

company’s assets. The top portion of 

this report page presents asset bal

ances as a percentage of consolidated 

assets. Com ponents of the real estate 

loan and investment securities port

folios as percentages of consolidated 

assets are displayed in the memo

randa section. 

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Percent of Total Assets

Real Estate Loans 

(Percent of Total Assets)

Loans secured by real estate, includ

ing construction and land develop

ment loans and loans secured by 

farmland, by one- to four-family and 

multifamily (five or more) residential 

properties, and by nonfarm nonresi

dential properties, divided by total 

assets.

Commercial and Industrial Loans 

(Percent of Total Assets)

Loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, which 

are secured (other than real estate) or 

 unsecured, single-payment, or install

ment, divided by total assets.

Loans to Individuals 

(Percent of Total Assets)

Loans to individuals for household, 

family, and other personal expendi

tures divided by total assets.

Loans to Depository Institutions 

(Percent of Total Assets)

Loans to U.S. and foreign banks and 

other depository institutions divided 

by total assets.

Agricultural Loans 

(Percent of Total Assets)

Agricultural loans divided by total 

assets.

Other Loans and Leases 

(Percent of Total Assets)

Taxable and tax-exempt obliga

tions (other than securities) of state 

and political subdivisions in the 

U.S., acceptances of other banks, 

all other loans, and lease finan

cing receivables divided by total 

assets.

Net Loans and Leases 

(Percent of Total Assets)

Loans and leases net of unearned 

 income, and the allowance for loan 

and lease losses divided by total 

assets.

Securities over 1 Year 

(Percent of Total Assets)

Debt securities with a remaining 

 maturity of more than one year 

 divided by total assets. 

Mutual Funds and Equity Securities 

(Percent of Total Assets)

Investments in mutual funds and 

equity securities divided by total 

assets.

Subtotal 

(Percent of Total Assets)

The sum of net loans and lease 

 financing receivables, debt securi

ties with a remaining maturity over 

one year, and investments in mutual 

funds and equity securities divided 

by total assets.

Interest-Bearing Bank Balances 

(Percent of Total Assets)

Interest-bearing bank balances 

divided by total assets.

Federal Funds Sold and Reverse Repos 

(Percent of Total Assets)

Federal funds sold and securities 

 purchased under agreements to resell 

divided by total assets.

Debt Securities with Maturity of 

1 Year or Less 

(Percent of Total Assets)

Debt securities with a remaining 

 maturity of one year or less divided 

by total assets.

Trading Assets 

(Percent of Total Assets)

Assets held in trading accounts 

 divided by total assets. 

Total Earning Assets 

(Percent of Total Assets)

The sum of interest bearing balances 

due from depository institutions, 

 investment securities, federal funds 

sold and securities purchased under 

agreements to resell, loans and leases 

(net of unearned income, and the 

allowance for loan and lease losses), 

and trading assets divided by total 

assets.

Non-Interest-Bearing Cash 

and Balances Due from 

Depository Institutions 

(Percent of Total Assets)

The sum of non-interest-bearing bal

ances due from depository institu

tions and currency and coin divided 

by total assets.

Other Real Estate Owned 

(Percent of Total Assets)

Other real estate owned divided by 

total assets.

All Other Assets 

(Percent of Total Assets)

The sum of premises and fixed 

assets, investments in unconsolidated 

subsidiaries and associated compa

nies, intangible assets, acceptances, 

and other assets divided by total 

assets.

Memoranda

Short-Term Investments 

(Percent of Total Assets)

The sum of interest-bearing bank 

balances, federal funds sold and 

securities purchased under agree

ments to resell, debt securities with 

a remaining maturity of one year or 

less, divided by total assets.
3-30 BHCPR User’s Guide • March 2008

U.S. Treasury Securities 

(Percent of Total Assets)

The amount of U.S. Treasury securi

ties divided by total assets.

-

-

-

-

-

-

-

-

-

-

-

-

U.S. Agency Securities excluding 

Mortgage-Backed Securities 

(Percent of Total Assets)

The amount of U.S. government 

agency and corporation obligations, 

excluding Mortgage-Backed secu

rities divided by total assets. For 

Bank Holding Companies with less 

than $1 billion in assets, the BHCPR 

includes data for this item only for 

report dates after December 31, 

2000. 

Municipal Securities 

(Percent of Total Assets)

Obligations of state and political sub

divisions in the United States divided 

by total assets.

Mortgage-Backed Securities 

(Percent of Total Assets)

The amount of pass-through and 

other mortgage-backed securities, 

including CMOs, REMICs, and 

stripped mortgage-backed securi

ties, divided by total assets. For 

Bank Holding Companies with less 

than $1 billion in assets, the BHCPR 

includes data for this item only for 

report dates after December 31, 

2000. 

Asset-Backed Securities 

(Percent of Total Assets)

The amount of asset-backed securi

ties, other than mortgage-backed 

securities, divided by total assets. The 

BHCPR includes data for this item 

only for report dates after December 

31, 2000.

Other Debt Securities 

(Percent of Total Assets)

The sum of all other debt securities 

divided by total assets.

Loans Held-For-Sale

Total loans held-for-sale divided by 

total assets.

Loans Not Held-For-Sale

Total loans and leases not held for 

sale, net of unearned income (sched

ule HC, line item 4.b.), divided by 

total assets.

Real Estate Loans 

Secured by 1-4 Family 

(Percent of Total Assets)

Revolving and permanent loans 

 secured by one- to four-family resi

dential properties divided by total 

assets.

Revolving 

(Percent of Total Assets)

Revolving open-end lines of credit 

secured by one- to four-family resi

dential properties divided by total 

assets.

Closed-End, Secured by First Liens 

(Percent of Total Assets)

Permanent loans secured by first liens 

on one- to four-family residential 

properties divided by total assets.

Closed-End, Secured by Junior Liens 

(Percent of Total Assets)

Permanent loans secured by junior 

(other than the first) liens on one- to 

four-family residential properties 

 divided by total assets.

Commercial Real Estate Loans 

(Percent of Total Assets)

Loans secured by real estate includ

ing construction, land development 

and other land loans, and loans 

secured by multifamily residential 

properties and nonfarm nonresi

dential properties divided by total 

assets.

Construction and Land Development 

(Percent of Total Assets)

Loans secured by real estate made 

to finance the construction of new 

structures, additions, alterations, or 

demolitions to make way for new 

structures divided by total assets.

Multifamily 

(Percent of Total Assets)

Loans secured by multifamily (five 

dwelling units or more) residential 

properties divided by total assets.

Nonfarm Nonresidential 

(Percent of Total Assets)

Real estate loans secured by business 

and industrial properties, hotels, 

motels, churches, hospitals, educa

tional and charitable institutions, 

 dormitories, clubs, lodges, associa

tion buildings, “homes” for aged 

persons and orphans, golf courses, 

 recreational facilities, and similar 

properties divided by total assets.

Real Estate Loans Secured by Farmland 

(Percent of Total Assets)

Loans secured by farmland and 

 improvements thereon divided by 

total assets.
BHCPR User’s Guide • March 2008 3-31

 9999999 SAMPLE BANK HOLDING COMPANY LOAN MIX AND ANALYSIS OF CONCENTRATIOS OF CREDIT PAGE 7A

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 ----------------- ----------------- ----------------- ------------- -------------

 LOAN MIX, % OF GROSS LOANS & LEASES:

 Real Estate Loans 69.65 61.96 64 70.96 61.76 69 69.43 61.93 62 70.20 61.98 70.47 60.26

 RE Loans Secured by 1-4 Family 15.05 25.37 27 15.95 26.66 25 15.34 25.69 25 16.38 26.62 20.00 29.55

 Revolving 4.36 5.60 45 3.98 5.84 38 4.28 5.63 44 3.90 5.88 3.74 7.07

 Closed-End 10.69 19.25 23 11.97 20.36 26 11.07 19.67 23 12.48 20.25 16.26 21.93

 Commercial Real Estate Loans 54.23 33.10 82 54.61 31.81 83 53.72 33.35 82 53.46 31.92 50.04 27.42

 Construction and Land Dev 22.92 11.91 83 23.24 11.33 86 23.32 11.88 86 23.31 11.10 20.16 8.61

 1-4 Fam 5.41 3.49 77 12.89 3.72 94 12.39 3.61 94 N/A N/A N/A N/A

 Other 17.52 7.95 86 10.36 7.20 75 10.93 7.78 73 N/A N/A N/A N/A

 Multifamily 1.53 2.04 52 1.42 2.17 50 1.60 2.04 55 1.44 2.44 1.57 2.00

 Nonfarm Nonresidential 29.79 17.63 89 29.94 16.87 89 28.80 17.79 86 28.70 16.60 28.31 15.76

 Owner-Occupied 17.54 6.92 94 16.68 6.48 92 16.76 6.96 94 N/A N/A N/A N/A

 Other 12.25 10.05 63 13.26 9.40 72 12.04 10.00 64 N/A N/A N/A N/A

 RE Loans Secured by Farmland 0.37 0.38 64 0.40 0.36 69 0.37 0.39 62 0.37 0.34 0.43 0.31

 Loans to Dep Inst & Oth Bank Accept 0.16 0.21 72 0.09 0.15 69 0.10 0.20 67 0.12 0.18 0.08 0.21

 Commercial and Industrial Loans 25.15 20.13 73 23.36 19.35 75 25.16 19.93 76 23.99 18.82 23.39 18.75

 Loans to Individuals 2.01 8.17 25 2.32 8.77 27 2.13 8.38 26 2.36 8.68 2.70 9.50

 Credit Card Loans 0.27 1.18 52 0.29 1.17 54 0.31 1.26 53 0.34 1.18 0.39 1.33

 Agricultural Loans 0.43 0.29 72 0.46 0.33 72 0.49 0.31 73 0.56 0.33 0.61 0.32

 Other Loans and Leases 2.60 5.43 33 2.88 6.10 36 2.70 5.48 35 2.85 6.21 2.84 7.24

 LOAN & LEASE % OF TOTAL RISK BASED CAPITAL:

 Real Estate Loans 492.97 455.97 54 468.75 432.56 53 489.68 450.21 59 460.31 427.13 461.59 413.42

 RE Loans Secured by 1-4 Family 106.49 184.88 27 105.38 182.66 28 108.22 181.95 32 107.37 181.78 131.00 205.15

 Revolving 30.86 40.34 43 26.30 41.19 34 30.16 40.88 42 25.54 41.46 24.49 48.79

 Closed-End 75.63 141.53 27 79.08 139.64 26 78.06 139.42 25 81.83 138.81 106.51 153.84

 Commercial Real Estate Loans 383.85 245.94 80 360.73 226.37 82 378.85 245.12 80 350.51 221.57 327.76 190.32

 Construction and Land Dev 162.24 88.11 83 153.56 80.24 83 164.45 86.47 84 152.87 78.54 132.05 58.46

 1-4 Fam 38.27 25.95 72 85.15 26.57 94 87.37 26.72 93 N/A N/A N/A N/A

 Other 123.97 59.11 84 68.41 50.40 68 77.08 56.22 72 N/A N/A N/A N/A

 Multifamily 10.80 15.38 50 9.37 15.46 49 11.27 14.96 54 9.47 16.37 10.28 14.21

 Nonfarm Nonresidential 210.82 130.23 81 197.80 120.37 79 203.13 129.91 77 188.16 117.58 185.43 109.11

 Owner Occupied 124.15 51.53 95 110.20 46.93 89 118.23 51.72 92 N/A N/A N/A N/A

 Other 86.67 74.75 59 87.60 67.12 70 84.90 72.86 62 N/A N/A N/A N/A

 RE Loans Secured by Farmland 2.63 2.85 60 2.64 2.63 67 2.62 2.93 62 2.43 2.48 2.83 2.25

 Loans to Dep Inst & Oth Bank Accept 1.11 1.12 71 0.58 0.78 70 0.68 0.99 68 0.77 1.02 0.52 1.19

 Commercial and Industrial Loans 178.04 142.72 78 154.33 134.39 67 177.46 141.79 77 157.29 129.82 153.21 125.76

 Loans to Individuals 14.23 57.11 25 15.34 58.03 28 15.03 59.25 25 15.45 57.13 17.70 62.81

 Credit Card Loans 1.92 7.64 53 1.95 7.31 53 2.17 8.34 53 2.20 7.75 2.59 8.70

 Agricultural Loans 3.04 2.03 69 3.02 2.23 70 3.48 2.20 72 3.66 2.21 3.98 2.18

 Other Loans and Leases 18.38 35.93 36 19.01 34.44 34 19.02 36.49 31 18.66 35.57 18.63 38.89

 SUPPLEMENTAL:

 Non-Owner Occ CRE Lns / Gr Lns 38.07 25.94 80 39.50 24.76 83 38.42 25.91 82 N/A N/A N/A N/A

 Non-Owner Occ CRE Lns / T RBC 269.47 192.61 78 260.97 176.21 79 270.97 189.94 80 N/A N/A N/A N/A

 Construction & Land Dev Lns / T RBC 162.24 88.11 83 153.56 80.24 83 164.45 86.47 84 152.87 78.54 132.05 58.46

 T CRE Loans / T RBC 393.61 252.32 80 371.17 231.47 82 389.19 251.10 80 360.65 226.22 337.08 194.41
3-32 BHCPR User’s Guide • March 2008

Loan Mix and Analysis of Concentrations of Credit

BHCPR page 7A details the percent

age composition of a bank holding 

company's loan portfolio. The top 

portion, Loan Mix, presents vari

ous loan balances as a percentage of 

gross loans and leases (total loans 

and leases, net of unearned income). 

The last section, Loans and Leases, 

Percent of Total Risk Based Capital, 

presents the same loan balances as 

above, but as a percentage of total 

risk based capital.

-

-

-

-

-

-

-

-

-

-

-

Loan Mix, Percent of Gross 

Loans and Leases 

Real Estate Loans 

(Percent of Gross Loans and Leases)

Loans secured by real estate including 

construction and land development 

loans and loans secured by farmland, 

by one- to four-family and multifam

ily (five or more) residential proper

ties, and by nonfarm nonresidential 

properties divided by total loans and 

leases, net of unearned income.

Real Estate Loans 

Secured by 1-4 Family 

(Percent of Gross Loans and Leases)

Revolving and permanent loans 

 secured by one- to four-family resi

dential properties divided by total 

loans and leases, net of unearned 

 income.

Revolving 

(Percent of Gross Loans and Leases)

Revolving open-end lines of credit 

secured by one- to four-family resi

dential properties divided by total 

loans and leases, net of unearned 

 income.

Closed-End 

(Percent of Gross Loans and Leases)

Permanent loans secured by liens 

(first and junior) on one- to fourfamily residential properties divided 

by total loans and leases, net of 

unearned income.

Commercial Real Estate Loans 

(Percent of Gross Loans and Leases)

Loans secured by real estate including 

construction and land development 

loans and loans secured by multifam

ily residential properties and nonfarm 

nonresidential properties divided by 

total loans and leases, net of unearned 

income.

Construction and Land Development 

(Percent of Gross Loans and Leases)

Loans secured by real estate made 

to finance the construction of new 

structures, additions, alterations, or 

demolitions to make way for new 

structures divided by total loans and 

leases, net of unearned income.

1–4 Family 

(Percent of Gross Loans & Leases)

Construction, land development, and 

other land loans in domestic offices 

for 1-4 family residential construction 

divided by total loans and leases, net 

of unearned income.

Other 

(Percent of Gross Loans & Leases)

Construction, land development, 

and other land loans in domestic 

offices for other construction loans 

and all land development and other 

land loans divided by total loans and 

leases, net of unearned income.

Multifamily 

(Percent of Gross Loans and Leases)

Loans secured by multifamily (five 

dwelling units or more) residential 

properties divided by total loans and 

leases, net of unearned income.

Nonfarm Nonresidential 

(Percent of Gross Loans and Leases)

Real estate loans secured by business 

and industrial properties, hotels, 

motels, churches, hospitals, educa

tional and charitable institutions, 

 dormitories, clubs, lodges, asso

ciation buildings, “homes” for aged 

 persons and orphans, golf courses, 

recreational facilities, and similar 

properties divided by total loans and 

leases, net of unearned income.

Owner-Occupied 

(Percent of Gross Loans & Leases)

Nonfarm nonresidential property 

loans secured by owner-occupied 

properties divided by total loans and 

leases, net of unearned income.

Other

(Percent of Gross Loans & Leases)

Nonfarm nonresidential property 

loans secured by other nonfarm 

nonresidential properties divided by 

total loans and leases, net of unearned 

income.

Real Estate Loans Secured by Farmland 

(Percent of Gross Loans and Leases)

Loans secured by farmland and 

 improvements thereon divided by 

total loans and leases, net of unearned 

income.

Loans to Depository Institutions 

(Percent of Gross Loans and Leases)

Loans to all financial institutions (U.S. 

and non-U.S. addressees) divided by 

total loans and leases, net of unearned 

income.

Commercial and Industrial Loans 

(Percent of Gross Loans and Leases)

Loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, which 

are secured (other than real estate) 

or unsecured, single-payment, or 

installment, divided by total loans 

and leases, net of unearned income.

Loans to Individuals 

(Percent of Gross Loans and Leases)

Loans to individuals for household, 

family, and other personal expen

ditures divided by total loans and 

leases, net of unearned income.
BHCPR User’s Guide • March 2008 3-33

Credit Card Loans 

(Percent of Gross Loans and Leases)

Loans to individuals arising from 

bank credit cards divided by total 

loans and leases, net of unearned 

income. Prior to March 31, 2001, this 

item also included loans related to 

check credit plans.

Agricultural Loans 

(Percent of Gross Loans and Leases)

Loans to finance agricultural pro

duction and other loans to farmers 

divided by total loans and leases, net 

of unearned income.

-

-

-

-

-

-

-

-

-

-

-

-

-

Other Loans and Leases 

(Percent of Gross Loans and Leases)

The sum of taxable and tax-exempt 

obligations (other than securities) 

of state and political subdivisions in 

the U.S., acceptances of other banks, 

loans to foreign governments and 

official institutions, and all other 

loans and lease financing receivables 

divided by total loans and leases, net 

of unearned income.

Loans & Leases, Percent of 

Total Risk Based Capital

Real Estate Loans 

(Percent of Total Risk Based Capital)

Loans secured by real estate including 

construction and land development 

loans and loans secured by farmland, 

by one- to four-family and multifam

ily (five or more) residential proper

ties, and by nonfarm nonresidential 

properties divided by total risk based 

capital.

Real Estate Loans 

Secured by 1–4 Family 

(Percent of Total Risk Based Capital)

Revolving and permanent loans 

secured by one- to four-family resi

dential properties divided by total 

risk based capital.

Revolving 

(Percent of Total Risk Based Capital)

Revolving open-end lines of credit 

secured by one- to four-family resi

dential properties divided by total 

risk based capital.

Closed-End 

(Percent of Total Risk Based Capital)

Permanent loans secured by liens 

(first and junior) on one- to fourfamily residential properties divided 

by total risk based capital.

Commercial Real Estate Loans 

(Percent of Total Risk Based Capital)

Loans secured by real estate includ

ing construction and land develop

ment loans and loans secured by 

multifamily residential properties 

and nonfarm nonresidential prop

erties divided by total risk based 

capital.

Construction and Land Development 

(Percent of Total Risk Based Capital)

Loans secured by real estate made 

to finance the construction of new 

structures, additions, alterations, or 

demolitions to make way for new 

structures divided by total risk based 

capital.

1–4 Family 

(Percent of Total Risk Based Capital)

Construction, land development, 

and other land loans in domestic 

offices for 1–4 family residential con

struction divided by total risk based 

capital.

Other 

(Percent of Total Risk Based Capital)

Construction, land development, and 

other land loans in domestic offices 

for other construction loans and all 

land development and other land 

loans divided by total risk based 

capital.

Multifamily 

(Percent of Total Risk Based Capital)

Loans secured by multifamily (five 

dwelling units or more) residential 

properties divided by total risk based 

capital.

Nonfarm Nonresidential 

(Percent of Total Risk Based Capital)

Real estate loans secured by business 

and industrial properties, hotels, 

motels, churches, hospitals, educa

tional and charitable institutions, 

dormitories, clubs, lodges, asso

ciation buildings, “homes” for aged 

persons and orphans, golf courses, 

recreational facilities, and similar 

properties divided by total risk based 

capital.

Owner-Occupied 

(Percent of Total Risk Based Capital)

Nonfarm nonresidential property 

loans secured by owner-occupied 

properties divided by total risk based 

capital.

Other 

(Percent of Total Risk Based Capital)

Nonfarm nonresidential property 

loans secured by other nonfarm non

residential properties divided by total 

risk based capital.

Real Estate Loans Secured by Farmland 

(Percent of Total Risk Based Capital)

Loans secured by farmland and 

improvements thereon divided by 

total risk based capital.

Loans to Depository Institutions 

(Percent of Total Risk Based Capital)

Loans to all financial institutions (U.S. 

and non-U.S. addresses) divided by 

total risk based capital.

Commercial and Industrial Loans 

(Percent of Total Risk Based Capital)

Loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, which 

are secured (other than real estate) 

or unsecured, single-payment, or 

installment, divided by total risk 

based capital.

Loans to Individuals 

(Percent of Total Risk Based Capital)

Loans to individuals for household, 
3-34 BHCPR User’s Guide • March 2008

family, and other personal expen

ditures divided by total risk based 

capital.

-

-

-

-

-

-

-

Credit Card Loans 

(Percent of Total Risk Based Capital)

Loans to individuals arising from 

bank credit cards divided by total risk 

based capital. Prior to March 31, 2001, 

this item also included loans related 

to check credit plans.

Agricultural Loans 

(Percent of Total Risk Based Capital)

Loans to finance agricultural pro

duction and other loans to farmers 

divided by total risk based capital

Other Loans and Leases 

(Percent of Total Risk Based Capital)

The sum of taxable and tax-exempt 

obligations (other than securities) 

of state and political subdivisions in 

the U.S., acceptances of other banks, 

loans to foreign governments and 

official institutions, and all other 

loans, and lease financing receivables 

divided by total risk based capital.

Supplemental:

Non-owner Occupied 

Commercial Real Estate Loans 

(Percent of Gross Loans)

Loans secured by real estate for 

constructions, land development 

and other land loans, loans secured 

by multifamily residential proper

ties, other nonfarm nonresidential 

properties, and loans not secured by 

real estate for construction and land 

development activities divided by 

total loans and leases.

Non-owner Occupied 

Commercial Real Estate Loans 

(Percent of Total Risk Based Capital)

Loans secured by real estate for 

construction, land development and 

other land loans, loans secured by 

multifamily residential properties, 

other nonfarm nonresidential prop

erties, and loans not secured by real 

estate for construction an land devel

opment activities divided by total risk 

based capital.

Construction and Land Development 

(Percent of Total Risk Based Capital)

Loans secured by real estate made 

to finance the construction of new 

structures, additions, alterations, or 

demolitions to make way for new 

structures divided by total risk based 

capital.

Total Commercial Real Estate Loans 

(Percent of Total Risk Based Capital)

Loans secured by real estate for 

construction, land development and 

other land loans, loans secured by 

multifamily residential properties, 

loans secured by total nonfarm non

residential properties, and loans not 

secured by real estate for construc

tion and land development activities 

divided by total risk based capital.
BHCPR User’s Guide • March 2008 3-35

 9999999 SAMPLE BANK HOLDING COMPANY LIQUIDITY AND FUNDING PAGE 8

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 PERCENT OF TOTAL ASSETS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 ----------------------- ----------------- ----------------- ----------------- ------------- -------------

 Short-Term Investments 9.26 6.92 72 6.12 7.79 54 8.71 6.87 71 4.89 8.04 5.68 5.73

 Liquid Assets 8.19 19.69 2 10.52 21.57 7 9.37 19.59 5 10.61 22.47 11.98 23.89

 Investment Securities 11.55 16.77 20 11.48 17.03 23 12.37 16.99 25 12.14 18.55 13.93 20.03

 Net Loans and Leases 73.59 63.83 80 73.31 63.19 79 73.03 63.86 80 73.11 62.66 69.72 60.09

 Net Lns, Ls & Stdby Ltrs of Credit 76.61 66.76 77 76.38 66.40 77 76.18 66.88 77 76.28 65.82 72.65 63.42

 Core Deposits 55.37 45.29 72 59.04 48.76 70 55.02 46.92 68 60.06 48.23 65.22 49.27

 Noncore Funding 28.98 38.74 29 24.20 35.54 25 29.48 37.38 32 23.62 36.10 17.80 34.96

 Time Deposits of $100K or More 8.53 10.46 39 10.57 10.95 50 8.34 10.08 37 9.25 11.73 6.02 9.25

 Foreign Deposits 6.14 2.73 82 5.20 2.54 79 6.38 3.12 79 5.43 2.70 5.10 2.55

 Fed Funds Purchased and Repos 5.54 7.45 41 6.30 7.46 51 7.10 7.29 53 6.23 7.72 5.34 8.72

 Secured Fed Funds Purchased 0.00 0.00 47 0.00 0.00 48 0.00 0.00 47 0.00 0.00 N/A N/A

 Net Fed Funds Purchased (Sold) 4.02 5.21 41 4.30 4.32 50 5.64 4.95 59 5.54 4.92 3.85 5.91

 Commercial Paper 0.31 0.42 69 0.39 0.47 69 0.56 0.48 71 0.47 0.43 0.39 0.38

 Oth Borrowings W/Rem Mat 1 Yr or Less 7.67 5.22 77 0.67 3.46 30 6.29 4.77 65 1.09 3.45 0.39 3.62

 Earning Assets Repr in 1 Year 53.84 42.94 79 50.23 44.01 72 53.20 43.56 74 48.92 44.16 47.49 43.89

 Int-Bearing Liab Repr in 1 Year 16.73 22.07 29 16.62 22.06 26 16.93 22.78 26 14.98 22.38 10.18 17.46

 Long-Term Debt Repr in 1 Year 0.69 2.26 44 0.97 2.38 50 0.70 2.17 47 1.00 2.14 0.65 2.13

 Net Assets Repriceable in 1 Year 36.42 17.38 91 32.64 17.61 86 35.57 17.20 88 32.94 18.20 36.65 22.38

 OTHER LIQUIDITY AND FUNDING RATIOS:

 Net Noncore Funding Dependence 25.45 42.08 17 22.39 37.20 23 26.56 40.36 19 23.08 37.63 15.24 37.84

 Net ST Noncore Funding Dependence 23.88 26.91 39 18.77 23.26 38 23.08 26.13 37 20.97 23.42 12.13 23.55

 Short-Term Inv/ST Noncore Funding 33.34 23.90 70 28.78 28.19 60 32.55 24.90 67 22.31 26.53 37.06 23.69

 Liq Asts-ST Noncore Fndg/Nonliq Asts -21.32 -8.60 20 -12.02 -4.14 25 -19.19 -7.99 19 -12.64 -3.25 -3.80 1.72

 Net Loans and Leases/Total Deposits 105.06 103.63 48 98.00 98.30 42 104.72 101.89 52 97.81 97.38 91.32 97.41

 Net Loans and Leases/Core Deposits 132.91 159.97 36 124.17 158.64 41 132.73 150.99 43 121.72 156.68 106.89 146.04

 Held-To-Mat Sec Appr(Depr)/T1 Cap 0.07 0.04 74 -0.11 -0.42 28 -0.06 -0.09 22 -0.12 -0.59 -0.27 -0.70

 Avail-For-Sale Sec Appr(Depr)/T1 Cap -9.09 -2.31 16 -1.18 -1.34 47 -5.08 -1.37 12 -0.97 -1.93 -0.39 -3.11

 Struct Notes Appr(Depr)/T1 Cap N/A 0.02 N/A N/A -0.05 N/A N/A -0.01 N/A N/A -0.07 N/A -0.14

 PERCENT OF INVESTMENT SECURITIES:

 Held-To-Maturity Securities 11.34 4.66 86 11.97 7.45 79 10.76 6.07 82 11.45 7.53 10.91 8.21

 Available-For-Sale Securities 88.66 95.34 13 88.03 92.55 20 89.24 93.93 17 88.55 92.47 89.09 91.79

 U.S. Treasury Securities 0.87 0.85 69 0.77 1.53 61 0.81 1.15 67 0.74 2.12 0.71 2.93

 U.S. Agency Securities (excl MBS) 19.13 12.02 72 28.83 16.26 77 21.33 14.07 71 29.36 17.97 24.60 15.52

 Municipal Securities 14.86 6.57 76 16.83 6.52 85 13.78 6.71 77 15.43 5.90 15.40 4.29

 Mortgage-Backed Securities 9.90 63.47 7 19.07 61.34 11 14.88 60.47 10 19.18 59.23 22.87 60.53

 Asset-Backed Securities 19.82 3.00 95 0.00 1.52 25 10.84 2.78 86 0.00 1.59 0.00 1.64

 Other Debt Securities 34.22 4.75 94 32.09 4.22 94 35.70 5.41 92 31.80 3.89 32.68 4.62

 Mutual Funds and Equity Securities 1.19 1.62 54 2.41 1.57 76 2.66 1.84 74 3.48 1.70 3.74 1.59

 Debt Securities 1 Year or Less 66.74 17.94 94 35.66 15.61 82 58.34 17.23 92 33.78 16.38 29.71 10.24

 Debt Securities 1 To 5 Years 16.70 17.81 52 41.54 19.51 85 21.85 19.35 58 42.56 21.70 38.79 22.50

 Debt Securities Over 5 Years 15.36 59.15 10 20.39 59.59 16 17.15 58.04 13 20.18 56.17 27.76 62.90

 Pledged Securities 33.78 66.58 13 51.36 61.97 29 41.36 63.64 16 51.24 61.87 44.50 59.46

 Structured Notes, Fair Value 0.00 0.29 32 0.00 0.22 37 0.00 0.32 33 0.00 0.20 0.00 0.27

 PERCENT CHANGE FROM PRIOR LIKE QTR:

 Short-Term Investments 66.85 14.36 81 28.86 114.98 48 100.83 24.51 83 -5.45 163.19 -4.05 34.21

 Investment Securities 10.97 9.86 55 -4.38 0.09 50 14.81 5.20 72 -4.22 4.43 23.28 4.16

 Core Deposits 3.51 6.94 49 1.61 8.13 36 3.27 8.05 52 1.15 6.95 29.55 7.26

 Noncore Funding 32.16 23.62 67 52.85 11.74 92 40.70 15.44 89 45.76 16.97 56.93 16.22
3-36 BHCPR User’s Guide • March 2008

Liquidity and Funding

BHCPR page 8 presents liquidity 

and funding ratios on a consolidated 

 basis. These relate to growth rates of 

selected asset and liability categories 

from the prior year’s like quarter, the 

composition of investment securities, 

the maturity distribution within the 

BHC’s investment portfolio, and the 

extent of appreciation or depreciation 

of held-to-maturity and available

for-sale investment securities, U.S. 

agency and corporation obligations, 

and structured notes.

-

-

-

-

-

-

-

-

-

-

-

-

Percent of Total Assets

Short-Term Investments 

(Percent of Total Assets)

The sum of interest-bearing bank 

 balances, federal funds sold and 

 securities purchased under agree

ments to resell, debt securities with 

a remaining maturity of one year or 

less, and acceptances of other banks 

divided by total assets.

Liquid Assets 

(Percent of Total Assets)

The sum of cash and balances due 

from depository institutions, U.S. 

Treasury securities, obligations of 

other U.S. government agencies and 

corporations, trading assets, and 

federal funds sold and securities 

purchased under agreements to resell 

divided by total assets.

Investment Securities 

(Percent of Total Assets)

The sum of the amortized cost of 

held-to-maturity debt securities and 

the fair value of available-for-sale 

debt and equity securities divided 

by total assets.

Net Loans and Leases 

(Percent of Total Assets)

Loans and lease financing receivables 

net of unearned income and the 

allowance for loan and lease losses 

divided by total assets.

Net Loans and Leases 

Plus Standby Letters of Credit 

(Percent of Total Assets)

Loans and lease financing receivables 

net of unearned income and the 

allowance for loan and lease losses 

plus standby letters of credit divided 

by total assets.

Core Deposits 

(Percent of Total Assets)

The sum of demand deposits, deposit 

accounts that are subject to negotiable 

orders of withdrawal or automatic 

transfer from savings accounts), 

time deposits with balances (exclud

ing brokered deposits) of less than 

$100,000, MMDAs (money market 

deposit accounts), other savings 

 accounts, and other non-interestbearing deposits divided by total 

 assets.

Noncore Funding 

(Percent of Total Assets)

The sum of time deposits with balanc

es of $100,000 or more, deposits in for

eign offices and Edge or Agreement 

subsidiaries, federal funds purchased 

and securities sold under agreements 

to repurchase, commercial paper, oth

er borrowings (including mortgage 

indebtedness and obligations under 

capitalized leases), and brokered 

deposits less than $100,000 divided 

by total assets.

Time Deposits of $100,000 or More 

(Percent of Total Assets)

Time deposits of $100,000 or more 

divided by total assets.

Foreign Deposits 

(Percent of Total Assets)

Deposits in foreign offices, Edge or 

Agreement subsidiaries, and Inter

national Banking Facilities divided 

by total assets.

Federal Funds Purchased and Repos 

(Percent of Total Assets)

Federal funds purchased and securi

ties sold under agreements to repur

chase divided by total assets.

Secured Federal Funds Purchased

The amount of “federal funds pur

chased in domestic offices” that are 

secured.

Net Federal Funds Purchased (Sold) 

(Percent of Total Assets)

The difference between federal funds 

purchased and securities sold under 

agreements to repurchase in domestic 

offices of the bank holding company, 

of its Edge or Agreement subsidiaries, 

and in International Banking Facili

ties (a liability item) and federal funds 

sold and securities purchased under 

agreements to resell in domestic 

offices of the bank holding company, 

of its Edge or Agreement subsidiar

ies, and in International Banking 

Facilities (an asset item) divided by 

total assets.

Commercial Paper 

(Percent of Total Assets)

Commercial paper divided by total 

assets.

Other Borrowings with a 

Remaining Maturity of 1 Year or Less 

(Percent of Total Assets)

Other borrowings with a remaining 

maturity of one year or less divided 

by total assets.

Earning Assets Repriceable in 1 Year 

(Percent of Total Assets)

Earning assets that are repriceable 

within one year or mature within 

one year (in Schedule HC-H of the 

FR Y-9C) divided by total assets.

Interest-Bearing Liabilities 

Repriceable in 1 Year 

(Percent of Total Assets)

Interest-bearing deposit liabilities 

that reprice within one year or mature 

within one year divided by total 

 assets.
BHCPR User’s Guide • March 2008 3-37

Long-Term Debt Repriceable in 1 Year 

(Percent of Total Assets)

Long-term debt (other borrowed 

money with a remaining maturity of 

more than one year, or subordinated 

notes and debentures) that has a 

 repricing frequency of less than one 

year divided by total assets.

Net Assets Repriceable in 1 Year 

(Percent of Total Assets)

The difference between earning 

 assets that are repriceable or that 

mature within one year and the sum 

of interest-bearing deposit liabilities 

that reprice or mature within one 

year and long-term debt that reprices 

within one year divided by total 

 assets.

Other Liquidity 

and Funding Ratios

Net Noncore Funding Dependence

The difference between noncore 

funding and short-term investments 

divided by long-term assets. (See the 

definitions of noncore funding and 

short-term investments above.)

“Long-term assets” refers to the sum 

of loans and leases (net of unearned 

income and the allowance for loan 

and lease losses), debt securities with 

a remaining maturity of over one 

year, equity securities, and real 

 estate owned that were acquired 

in sat isfaction of debts previously 

contracted

Net Short-Term Noncore Funding 

Dependence

The difference between short-term 

noncore funding and short-term 

 investments divided by long-term 

 assets. (Note: See the definitions of 

short-term investments and longterm assets above.)

“Short-term noncore funding” refers 

to the sum of federal funds purchased 

and securities sold under agreements 

to repurchase, commercial paper, and 

the following liability items that have 

a remaining maturity of one year 

or less: time deposits of $100,000 or 

more, foreign deposits,other borrowings (including mortgage indebtedness and obligations under capitalized leases), and brokered deposits 

under $100,000.

Short-Term Investments/ 

Short-term Noncore Funding

Short-term investments divided by 

short-term noncore funding. (Note: 

See the definitions of short-term 

 investments and short-term noncore 

funding above.)

Liquid Assets Less Short-term Noncore 

Funding/Nonliquid Assets

Liquid assets (the sum of cash 

and balances due from depository 

institutions, trading assets, federal 

funds sold and securities purchased 

under agreements to resell, and U.S. 

Treasury securities and obligations 

of other U.S. government agencies 

and corporations) less short-term 

noncore funding (as defined above) 

divided by total assets less liquid 

assets.

Net Loans and Leases/Total Deposits

Loans and lease financing receivables, net of unearned income and 

allowance for losses divided by total 

deposits.

Net Loans and Leases/Core Deposits

Loans and lease financing receivables, net of unearned income and 

allowance for losses, divided by core 

 deposits.

Held-to-Maturity Securities 

Appreciation (Depreciation)/ 

Tier 1 Capital

The difference between the fair value 

and the amortized cost of held-tomaturity securities divided by tier 

1 capital.

Available-for-Sale Securities 

 Appreciation (Depreciation)/ 

Tier 1 Capital

The difference between the fair value 

and the amortized cost of availablefor-sale securities divided by tier 1 

capital.

Structured Notes Appreciation 

(Depreciation)/Tier 1 Capital

The difference between the fair 

value and the amortized cost of 

structured notes divided by tier 1 

capital.

Percent of Investment 

Securities 

Held-to-Maturity Securities 

(Percent of Investment Securities)

The amortized cost of debt securities, 

which the bank holding company has 

the positive intent and ability to hold 

to maturity, divided by total investment securities.

Available-for-Sale Securities 

(Percent of Investment Securities)

The fair value of equity and debt 

 securities, available-for-sale divided 

by total investment securities.

U.S. Treasury Securities 

(Percent of Investment Securities)

The amount of U.S. Treasury secu

rities divided by total investment 

securities.

-

-

-

U.S. Agency Securities excluding 

Mortgage-Backed Securities 

(Percent of Investment Securities)

The amount of U.S. government 

agency and corporation obligations, 

excluding Mortgage-Backed secu

rities divided by total investment 

securities. For Bank Holding Compa

nies with less than $1 billion in assets, 

the BHCPR includes data for this item 

only for report dates after December 

31, 2000.

Municipal Securities 

(Percent of Investment Securities)

Obligations of states and political 

subdivisions in the United States 

 divided by total investment 

 securities.
3-38 BHCPR User’s Guide • March 2008

Mortgage-Backed Securities 

(Percent of Investment Securities)

The amount of pass-through and 

other mortgage-backed securities, 

including CMOs, REMICs, and 

stripped mortgage-backed securities, 

divided by total investment securi

ties. For Bank Holding Companies 

with less than $1 billion in assets, the 

BHCPR includes data for this item 

only for report dates after December 

31, 2000.

-

-

-

-

-

-

Asset-Backed Securities 

(Percent of Investment Securities)

The amount of asset-backed securi

ties, other than mortgage-backed 

securities, divided by total invest

ment securities. The BHCPR includes 

data for this item only for report dates 

after December 31, 2000.

Other Debt Securities 

(Percent of Investment Securities)

Other debt securities divided by 

total investment securities.

Mutual Funds and Equity Securities 

(Percent of Investment Securities)

Investments in mutual funds and 

equity securities divided by total 

investment securities.

Debt Securities 1 Year or Less 

(Percent of Investment Securities)

Debt securities with a remaining 

 maturity of one year or less divided 

by total investment securities.

Debt Securities 1 to 5 Years 

(Percent of Investment Securities)

Debt securities with a remain

ing maturity of over one to five 

years divided by total investment 

 securities.

Debt Securities over 5 Years 

(Percent of Investment Securities)

Debt securities with a remaining 

 maturity over five years divided by 

total investment securities.

Pledged Securities 

(Percent of Investment Securities)

Pledged securities divided by total 

investment securities.

Structured Notes, Fair Value 

(Percent of Investment Securities)

The fair value of structured notes 

divided by total investment 

securities. 

Percent Change from 

Prior Like Quarter

This section presents the percent

age change (from the previous like 

 quarter) of short-term investments, 

investment securities, core depos

its, and noncore funding. (See the 

 description of Growth Rates on 

page 2-3.)
BHCPR User’s Guide • March 2008 3-39

 9999999 SAMPLE BANK HOLDING COMPANY DERIVATIVES AND OFF-BALANCE-SHEET TRANSACTIONS PAGE 9

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 ($ IN THOUSANDS) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ---------------- ------------ ------------ ------------ ------------ ------------

 Loan Commitments 21,872,123 22,747,434 22,798,725 22,834,742 19,802,763

 Commit: Secured Commercial RE Loans 4,328,676 5,096,395 4,935,262 3,964,042 4,136,689

 Commit: Unsecured Real Estate Lns 479,598 548,351 527,241 440,133 80,186

 Credit Card Lines 1,099,923 1,080,228 1,082,505 1,042,671 967,517

 Securities Underwriting 0 0 30,669 0 0

 Standby Letters of Credit 1,617,869 1,490,829 1,668,454 1,487,261 1,255,782

 Commercial & Similar Ltrs of Credit 72,343 97,970 49,346 132,615 136,472

 Securities Lent 0 0 0 0 0

 Credit Derivatives (BHC as Guarantor) 460 209 396 38 0

 Credit Derivatives (BHC as Beneficiary) 0 0 0 0 0

 Credit Derivative Contracts - Inv Grade 175 125 175 0 N/A

 Credit Derivative Contracts - SubInv Grade 285 84 221 38 N/A

 DERIVATIVE CONTRACTS:

 Interest Rate Futures & Forward Contr 544,636 340,981 482,715 468,544 357,575

 Written Options Contracts (Int Rate) 2,002,162 4,147,696 2,356,473 4,227,613 5,390,972

 Purchased Options Contracts (Int Rate) 55,102 40,848 51,239 30,030 0

 Interest Rate Swaps 10,205,810 9,324,730 9,776,082 9,139,113 8,141,990

 Futures and Forward Foreign Exchange 279,958 112,780 163,575 168,601 210,970

 Written Options Contr (Foreign Exch) 0 0 0 0 0

 Purchased Options Contr (Foreign Exch) 0 0 0 0 0

 Foreign Exchange Rate Swaps 0 0 0 0 0

 Commodity & Other Futures & Forw Contr 0 0 0 0 0

 Written Options Contr (Comm & Other) 285,754 92,008 274,602 86,977 8,280

 Purchased Options Contr (Comm & Other) 285,754 92,008 274,602 86,977 8,280

 Commodity & Other Swaps 493,115 187,414 498,724 146,771 0

 PERCENT OF TOTAL ASSETS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 ----------------------- ----------------- ----------------- ----------------- ------------- -------------

 Loan Commitments 40.81 29.35 83 46.85 31.82 85 43.06 30.37 80 48.62 31.81 46.31 30.69

 Standby Letters of Credit 3.02 2.94 58 3.07 3.13 55 3.15 2.99 61 3.17 3.13 2.94 3.22

 Commercial & Similar Letters of Credit 0.13 0.12 66 0.20 0.12 76 0.09 0.12 47 0.28 0.12 0.32 0.11

 Securities Lent 0.00 1.83 38 0.00 3.12 38 0.00 1.73 39 0.00 3.15 0.00 6.42

 Credit Derivatives (BHC as Guarantor) 0.00 1.94 63 0.00 1.45 69 0.00 1.87 65 0.00 1.21 0.00 0.90

 Credit Derivatives (BHC as Beneficiary) 0.00 2.25 32 0.00 1.82 33 0.00 2.19 33 0.00 1.49 0.00 1.34

 Credit Derivative Contracts - Inv Grade 0.00 2.01 61 0.00 1.64 64 0.00 1.99 64 0.00 1.73 N/A N/A

 Credit Derivative Contract-SubInv Grade 0.00 0.84 70 0.00 0.54 75 0.00 0.56 73 0.00 0.56 N/A N/A

 Derivative Contracts 26.40 73.43 60 29.53 83.14 58 26.21 67.32 61 30.56 76.05 33.01 74.40

 Interest Rate Contracts 23.90 52.78 64 28.53 63.91 66 23.92 47.28 64 29.52 59.24 32.48 55.47

 Interest Rate Futures & Forward Contr 1.02 10.36 57 0.70 8.89 55 0.91 7.46 61 1.00 8.76 0.84 8.98

 Written Options Contr (Int Rate) 3.74 4.14 77 8.54 7.93 83 4.45 3.80 82 9.00 7.12 12.61 5.92

 Purchased Options Contr (Int Rate) 0.10 4.45 36 0.08 8.35 36 0.10 4.45 38 0.06 7.15 0.00 5.54

 Interest Rate Swaps 19.04 29.36 66 19.20 29.99 67 18.46 27.45 64 19.46 28.42 19.04 28.66

 Foreign Exchange Contracts 0.52 12.46 57 0.23 12.11 55 0.31 12.36 56 0.36 10.78 0.49 11.30

 Futures & Forward Foreign Exch Contr 0.52 8.45 60 0.23 7.75 55 0.31 8.29 56 0.36 7.01 0.49 7.71

 Written Options Contr (Foreign Exch) 0.00 0.71 33 0.00 0.67 32 0.00 0.66 33 0.00 0.54 0.00 0.73

 Purchased Options Contr (Foreign Ex) 0.00 0.71 33 0.00 0.70 33 0.00 0.66 32 0.00 0.58 0.00 0.78

 Foreign Exchange Rate Swaps 0.00 1.08 35 0.00 0.88 34 0.00 1.03 35 0.00 0.84 0.00 1.03

 Equity,Commodity, & Other Deriv Contr 1.99 2.37 77 0.76 2.29 73 1.98 2.14 77 0.68 2.11 0.04 1.86

 Commodity & Other Fut & Forward Contr 0.00 0.15 38 0.00 0.12 40 0.00 0.14 39 0.00 0.11 0.00 0.10

 Written Options Contr (Comm & Other) 0.53 0.64 77 0.19 0.61 75 0.52 0.54 77 0.19 0.60 0.02 0.47

 Purchased Options Contr (Comm & Oth) 0.53 0.84 79 0.19 0.83 75 0.52 0.76 79 0.19 0.78 0.02 0.60

 Commodity & Other Swaps 0.92 0.46 80 0.39 0.42 79 0.94 0.44 82 0.31 0.36 0.00 0.41

 PERCENT OF AVERAGE LOANS AND LEASES:

 Loan Commitments 55.44 52.42 70 64.25 57.84 79 61.96 54.95 74 70.51 62.14 82.51 68.48
3-40 BHCPR User’s Guide • March 2008

Derivatives and Off-Balance-Sheet Transactions

BHCPR page 9 displays the dollar 

volume and proportion of consoli

dated assets accounted for by each 

type of derivative contact and offbalance-sheet transaction. Informa

tion on these activities is derived 

from Schedule HC-L of the FR Y-9C 

report form.

-

-

-

-

-

-

-

-

-

-

-

-

Loan Commitments

The unused portion of commitments 

that obligate the bank holding com

pany to extend credit in the form of 

loans or participation in loans, lease 

financing receivables, or similar 

transactions. These include revolving 

open-end loans secured by residential 

and commercial real estate, construc

tion and land development, credit 

card lines, securities under writing, 

and other unused commitments and 

letters of credit.

Commitments to Fund Loans Secured 

by Commercial Real Estate

The unused portion of commitments 

to extend credit to finance com

mercial and multifamily residential 

properties. When funded, these loans 

would be classified as real estate loans 

 secured by multifamily residential or 

nonfarm nonresidential properties.

Commitments to Fund Real Estate 

Loans That are Unsecured

The unused portion of commitments 

to extend credit to finance commercial 

and residential real estate activities. 

When funded, these loans would not 

be classified as real estate loans.

Credit Card Lines

The unused portion of commitments 

to extend credit to individuals for 

household, family, and other personal 

expenditures and to commercial or 

industrial enterprises through credit 

cards.

Securities Underwriting

The unused portion of the con

solidated bank holding company’s 

take down of securities underwriting 

transactions.

Standby Letters of Credit

Outstanding and unused standby 

 letters of credit, including guarantees 

 issued by foreign offices.

Commercial and Similar Letters of 

Credit

Outstanding and unused amounts 

of issued or confirmed commercial 

letters of credit, travelers’ letters of 

credit not issued for money or its 

equivalent, and all similar letters of 

credit, excluding standby letters of 

credit.

Securities Lent

The amount of securities lent against 

collateral or on an uncollateralized 

basis.

Credit Derivatives 

(BHC as Guarantor)

The sum of the notional amounts 

of credit default swaps, total return 

swaps, credit options, and other 

credit derivatives for which the BHC 

or any of its consolidated subsidiar

ies has extended credit protection to 

other parties.

Credit Derivatives 

(BHC as Beneficiary)

The sum of the notional amounts 

of credit default swaps, total return 

swaps, credit options, and other 

credit derivatives for which the BHC 

or any of its consolidated subsidiar

ies has obtained a guarantee against 

credit losses from other parties.

Credit Derivatives Contracts— 

Investment Grade

The sum of all investment grade 

derivative contracts that are subject to 

risk-based capital requirements.

Credit Derivatives Contracts— 

Subinvestment Grade

The sum of all subinvestment grade 

derivative contracts that are subject to 

risk-based capital requirements.

Derivative Contracts

Interest Rate Futures and Forward 

Contracts

The notional amount or par value 

of futures and forward contracts 

that commit the consolidated bank 

holding company to buy or sell 

financial instruments such as U.S. 

Treasury securities futures, for

ward rate agreements, and forward 

agreements on U.S. government 

securities.

Written Options Contracts 

(Interest Rate)

The aggregate par value or notional 

amount of interest-bearing financial 

instruments which the bank holding 

company or its consolidated sub

sidiaries have obligated themselves 

to either purchase or sell under 

outstanding exchange-traded 

option contracts and over-thecounter option contracts for a fee or 

premium.

Purchased Options Contracts 

(Interest Rate)

The aggregate par value or notional 

amount of interest-bearing finan

cial instruments in which the bank 

holding company or its consolidated 

 subsidiaries purchased, for a fee or 

premium, the right to either purchase 

or sell under outstanding exchangetraded option contracts and overthe-counter option contracts.

Interest Rate Swaps

The notional value of outstanding 

 interest rate and basis swaps to hedge 

the bank holding company’s or con

solidated subsidiaries’ interest rate 

risk, in an intermediary capacity, or 

to hold in inventory.

Futures and Forward Foreign 

Exchange

The gross amount in U.S. dollars 

of futures and forward contracts to 

purchase foreign currencies and U.S. 

dollar exchange.
BHCPR User’s Guide • March 2008 3-41

Written Options Contracts 

(Foreign Exchange)

The gross amount of foreign curren

cies and U.S. dollar exchange which 

the bank holding company or its con

solidated subsidiaries have obligated 

themselves to either purchase or sell 

under outstanding exchange-traded 

and over-the-counter option contracts 

for a fee or premium.

-

-

-

-

-

-

-

-

-

-

-

Purchased Options Contracts 

(Foreign Exchange)

The gross amount of foreign currency 

and U.S. dollar exchange in which 

the bank holding company or its 

 consolidated subsidiaries purchased, 

for a fee or premium, the right to 

either purchase or sell under outstanding exchange-traded and overthe-counter option contracts.

Foreign Exchange Rate Swaps 

The notional principal value in U.S. 

dollars of outstanding cross-currency 

interest rate swaps to hedge the bank 

holding company’s or consolidated 

subsidiaries’ foreign exchange rate 

risk.

Commodity and Other Futures and 

Forward Contracts

The contract amount of futures and 

forward commodity contracts that 

 obligate the bank holding company 

or its consolidated subsidiaries to 

 purchase or sell equity securities or 

instruments based on equity indexes, 

agricultural products, precious or 

nonferrous metals, or other contracts 

other than an interest or foreign 

 exchange rate contract.

Written Options Contracts 

(Commodities and Other)

The contract amount of exchangetraded and over-the-counter equity 

derivative options, commodity 

op tions, and any other options (that 

are not interest or foreign exchange 

rate contracts) in which the bank 

holding company or its consolidated 

subsidiaries have obligated them

selves to either purchase or sell an 

equity instrument, an equity index, 

or a commodity or product for a fee 

or premium.

Purchased Options Contracts 

(Commodities and Other)

The notional amount or par value 

of exchange-traded and over-thecounter equity derivative options, 

commodity options, and any other 

options (that are not interest or 

foreign exchange rate contracts) in 

which the bank holding company 

or its consolidated subsidiaries have 

purchased the right to buy or sell for 

a fee or premium.

Commodity and Other Swaps 

The notional amount or par value of 

outstanding equity or equity index 

swaps, and all other swap agree

ments, other than interest or foreign 

exchange rate contracts.

Percent of Total Assets

Loan Commitments 

(Percent of Total Assets)

The unused portion of commit

ments that obligate the bank hold

ing company to extend credit in the 

form of loans or participation in

loans, lease financing receivables, 

or similar transactions divided by 

 total assets.

Standby Letters of Credit 

(Percent of Total Assets)

Outstanding and unused standby 

 letters of credit divided by total 

 assets.

Commercial and Similar 

Letters of Credit 

(Percent of Total Assets)

Outstanding and unused amounts 

of issued and confirmed com

mercial letters of credit, travelers’ 

letters of credit not issued for money 

or its equivalent, and all similar 

letters of credit divided by total 

assets.

Securities Lent 

(Percent of Total Assets)

Securities lent divided by total 

 assets.

Credit Derivatives 

(BHC as Guarantor) 

(Percent of Total Assets)

The sum of the notional amounts 

of credit default swaps, total return 

swaps, credit options, and other 

credit derivatives for which the 

BHC or any of its consolidated sub

sidiaries has extended credit protec

tion to other parties divided by total 

assets.

Credit Derivatives 

(BHC as Beneficiary) 

(Percent of Total Assets)

The sum of the notional amounts 

of credit default swaps, total return 

swaps, credit options, and other credit 

derivatives for which the BHC or any 

of its consolidated subsidiaries has 

obtained a guarantee against credit 

losses from other parties divided by 

total assets.

Credit Derivatives Contracts— 

Investment Grade 

(Percent of Total Assets)

The sum of all investment grade 

derivative contracts that are subject 

to risk-based capital requirements 

divided by total assets.

Credit Derivatives Contracts— 

Subinvestment Grade 

(Percent of Total Assets)

The sum of all subinvestment grade 

derivative contracts that are subject 

to risk-based capital requirements 

divided by total assets.

Derivative Contracts

(Percent of Total Assets)

The sum of interest rate contracts, 

foreign exchange contracts, equity 

derivative contracts, and commod

ity and other contracts on a con

solidated basis divided by total 

assets.
3-42 BHCPR User’s Guide • March 2008

Interest Rate Contracts 

(Percent of Total Assets)

The gross notional amount of interest 

rate contracts held for trading and 

for purposes other than trading 

 divided by total assets. Interest rate 

contracts include single currency 

 interest rate swaps, basis swaps, for

ward rate agreements, and interest 

rate options.

-

-

-

-

-

-

-

-

-

-

-

Interest Rate Futures and 

Forward Contracts 

(Percent of Total Assets)

Interest rate futures and forward con

tracts divided by total assets.

Written Options Contracts 

(Interest Rate) 

(Percent of Total Assets)

Written interest rate options con

tracts divided by total assets.

Purchased Options Contracts 

(Interest Rate) 

(Percent of Total Assets)

Purchased interest rate options con

tracts divided by total assets.

Interest Rate Swaps 

(Percent of Total Assets)

The notional value of interest rate 

swaps divided by total assets.

Foreign Exchange Contracts 

(Percent of Total Assets)

The gross notional amount of for

eign exchange rate contracts held 

for trading and for purposes other 

than trading divided by total assets. 

Foreign exchange contracts include 

cross-currency interest rate swaps, 

forward foreign exchange contracts, 

and currency futures and currency 

options.

Futures and Forward Foreign 

Exchange Contracts 

(Percent of Total Assets)

Futures and forward contracts to 

purchase foreign currencies and U.S. 

dollar exchange divided by total 

assets.

Written Options Contracts 

(Foreign Exchange) 

(Percent of Total Assets)

Written options contracts on foreign 

currencies and U.S. dollar exchange 

divided by total assets.

Purchased Options Contracts 

(Foreign Exchange) 

(Percent of Total Assets)

Purchased options contracts on 

foreign currencies and U.S. dollar 

 exchange divided by total assets.

Foreign Exchange Rate Swaps 

(Percent of Total Assets)

The notional principal value in U.S. 

dollars of outstanding cross-currency 

interest rate swaps divided by total 

assets.

Equity, Commodity, and Other 

Derivative Contracts 

(Percent of Total Assets)

The gross notional amount of equity 

derivative contracts as well as com

modity and other contracts that are 

held for trading and for purposes 

other than trading divided by total 

assets. 

Commodity and Other Futures and 

Forward Contracts 

(Percent of Total Assets)

The contract amount of futures and 

forward equity derivative contracts 

and commodity and other contracts 

divided by total assets.

Written Options Contracts 

 (Commodity and Other) 

(Percent of Total Assets)

Written options contracts on indi

vidual stocks, stock index options, 

commodity options, and any other 

options (other than interest or foreign 

exchange rate contracts) divided by 

total assets.

Purchased Options Contracts 

 (Commodity and Other) 

(Percent of Total Assets)

Purchased options contracts on indi

vidual stocks, stock index options, 

commodity options, and any other 

options (that are not interest or for

eign exchange rate contracts) divided 

by total assets.

Commodity and Other Swaps 

(Percent of Total Assets)

The notional value of equity or equity 

index swaps and swaps other than 

interest rate swaps and foreign cur

rency swaps divided by total assets.

Percent of Average Loans 

and Leases

Loan Commitments 

(Percent of Average Loans and Leases)

Loan commitments divided by aver

age loans and leases. (See page 3-13 

for the definition of average loans 

and leases.) 
BHCPR User’s Guide • March 2008 3-43

 9999999 SAMPLE BANK HOLDING COMPANY DERIVATIVE INSTRUMENTS PAGE 10

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 NOTIONAL AMOUNT ($ IN THOUSANDS) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 -------------------------------- ------------ ------------ ------------ ------------ ------------

 Derivative Contracts 14,152,291 14,338,465 13,878,012 14,354,626 14,118,067

 Interest Rate Contracts 12,807,710 13,854,255 12,666,509 13,865,300 13,890,537

 Foreign Exchange Contracts 279,958 112,780 163,575 168,601 210,970

 Equity,Comm, & Other Contracts 1,064,623 371,430 1,047,928 320,725 16,560

 Derivatives Position

 Futures and Forwards 824,594 453,761 646,290 637,145 568,545

 Written Options 2,287,916 4,239,704 2,631,075 4,314,590 5,399,252

 Exchange-Traded 0 0 0 0 0

 Over-the-Counter 2,287,916 4,239,704 2,631,075 4,314,590 5,399,252

 Purchased Options 340,856 132,856 325,841 117,007 8,280

 Exchange-Traded 0 0 0 0 0

 Over-the-Counter 340,856 132,856 325,841 117,007 8,280

 Swaps 10,698,925 9,512,144 10,274,806 9,285,884 8,141,990

 Held for Trading 2,726,935 751,210 2,531,001 881,326 517,970

 Interest Rate Contracts 1,382,497 267,000 1,319,498 392,000 307,000

 Foreign Exchange Contracts 279,815 112,780 163,575 168,601 210,970

 Equity,Comm, & Other Contracts 1,064,623 371,430 1,047,928 320,725 0

 Non-Traded 11,425,356 13,587,255 11,347,011 13,473,300 13,600,097

 Interest Rate Contracts 11,425,213 13,587,255 11,347,011 13,473,300 13,583,537

 Foreign Exchange Contracts 143 0 0 0 0

 Equity,Comm, & Other Contracts 0 0 0 0 16,560

 Deriv Contr(excl Fut & FX LE 14 Days) 8,587,176 6,731,711 8,045,693 6,618,036 5,836,815

 One Year or Less 859,698 283,660 841,165 314,526 496,093

 Over 1 Year to 5 Years 5,313,259 4,253,292 4,691,428 4,188,684 3,655,129

 Over 5 Years 2,414,219 2,194,759 2,513,100 2,114,826 1,685,593

 Gross Negative Fair Value (Abs Value) 172,127 52,154 101,783 68,911 80,463

 Gross Positive Fair Value 547,969 62,590 314,463 55,330 52,887

 Held for Trading 136,751 12,392 84,366 13,060 2,835

 Non-Traded 411,218 50,198 230,097 42,270 50,052

 Curr Credit Exposure on RBC Deriv Contr 546,871 62,521 313,878 55,246 52,882

 Credit Losses on Derivative Contracts 0 0 0 0 0

 PAST DUE DERIVATIVE INSTRUMENTS

 FAIR VALUE:

 30-89 Days Past Due

 (Confidential prior to March 2001) 0 0 0 0 0

 90+ Days Past Due 0 0 0 0 0
3-44 BHCPR User’s Guide • March 2008

Derivative Instruments

BHCPR page 10 provides the dol

lar amounts of derivative contracts, 

which are grouped according to 

underlying risk exposure (interest 

rate contracts, foreign exchange con

tracts, equity derivative contracts, 

and commodity and other derivative 

contracts), financial technique used 

(futures, options, or swaps), and pur

pose (trading or hedging). Additional 

 derivatives information includes 

the gross positive or negative fair 

 values, current credit exposure of 

derivatives covered under the riskbased capital standards, maturity 

distri bution, replacement costs of 

past due derivative instruments, and 

 impact of non-traded derivative con

tracts on net income.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Trading revenues generated from the 

four types of derivative instruments 

are provided on BHCPR page 4 (Noninterest Income and Expenses).

Derivative Contracts

The gross notional amount or par 

value of derivative contracts, which 

include interest rate contracts, for

eign exchange contracts, equity 

derivative contracts, and commodity 

and other contracts.

Interest Rate Contracts

The gross notional amount or 

par value of contracts related to 

interest-bearing financial instruments 

or whose cash flows are determined 

by reference interest rates or other 

 interest rate contracts. This line item 

includes single currency interest rate 

swaps, basis swaps, forward rate 

agreements, and interest rate options, 

including caps, floors, collars, and 

 corridors.

Foreign Exchange Contracts

The gross notional amount or par 

value of contracts for the purchase 

of foreign-denominated currencies 

and U.S. dollar exchange in the for

ward market. This line item includes 

cross-currency interest rate swaps 

in which there is an exchange of 

principal, forward foreign exchange 

contracts, currency futures, and cur

rency options.

Equity, Commodity, and Other 

 Derivative Contracts

The gross notional amount or par 

value of contracts in which the return 

or a portion of the return is linked to 

the price of a specific equity or com

modity or an index of prices of equity, 

precious metals, petroleum, lumber, 

or other products. 

Derivatives Position

Futures and Forwards

The aggregate par value of contracts 

that represent agreements in which 

the buyer agrees to purchase and the 

seller agrees to deliver, at a specified 

future date, a specified instrument 

or commodity at a specified price or 

yield. While futures contracts are stan

dardized and are traded on organ ized 

exchanges that act as the counterparty 

to each contract, forward contracts are 

not traded on organized exchanges 

and their contractual terms are not 

standardized.

Written Options

The aggregate par value of financial 

instruments or commodities that the 

BHC has obligated itself to either pur

chase or sell under exchange-traded 

option contracts, for compensation 

(such as a fee or premium). This line 

item includes the aggregate notional 

amount of written caps, floors, and 

swaptions as well as the written por

tion of collars and corridors.

Exchange-Traded 

The aggregate par value of written 

options that are traded on organized 

exchanges.

Over-the-Counter 

The aggregate par value of written 

options that are customized to meet 

the specific needs of counterparties 

to the transaction.

Purchased Options

The aggregate par value of financial 

instruments or commodities in which 

the BHC has purchased, for a fee or 

premium, the right to either purchase 

or sell under an option contract. This 

line item includes the aggregate 

 notional amount of purchased caps, 

floors, and swaptions as well as the 

purchased portion of collars and 

 corridors.

Exchange-Traded 

The aggregate par value of purchased 

options that are traded on organized 

exchanges.

Over-the-Counter 

The aggregate par value of purchased 

options that are customized to meet 

the specific needs of counterparties 

to the transaction.

Swaps

The notional amount of the under

lying principal (interest, foreign 

 exchange or other income or expense) 

which forms the basis for transac

tions in which two parties agree 

to exchange payment streams for 

a specified period. This line item 

 includes the notional amount of all 

outstanding interest rate and basis 

swaps, cross-currency interest rate 

swaps, equity or equity index swaps, 

and other swap agreements that are 

not reportable as either interest rate, 

foreign exchange, or equity deriva

tive contracts. In cases where the 

BHC acts as an intermediary, this 

line item reflects both sides of the 

transaction.

Held for Trading

The gross notional amount or par 

value of derivative contracts (inter

est rate contracts, foreign exchange 

contracts, equity derivative contracts, 

and commodity and other contracts) 

that are held for trading purposes. 
BHCPR User’s Guide • March 2008 3-45

Besides derivative instru ments used 

in dealing and other trading activi

ties, this line item covers activities 

in which the BHC acquires or takes 

derivatives positions for sale in the 

near term or with the intent to resell 

(or repurchase) in order to profit from 

short-term price movements, accom

modate customers’ needs, or hedge 

trading activities.

-

 - 

-

-

-

-

-

-

-

-

-

-

-

-

-

Interest Rate Contracts 

(Held for Trading)

The gross notional amount or par 

value of interest rate contracts held 

for trading, including single currency 

interest rate swaps, basis swaps, for

ward rate agreements, and interest 

rate options, including caps, floor, 

collars, and corridors. 

Foreign Exchange Contracts 

(Held for Trading)

The gross notional amount of foreign 

exchange contracts held for trading, 

including cross-currency interest rate 

swaps, forward foreign exchange 

contracts, currency futures, and cur

rency options.

Equity, Commodity, and Other 

Derivative Contracts 

(Held for Trading)

The gross notional amount of equity, 

commodity, and other derivative con

tracts that are held for trading.

Non-Traded

The gross notional amount or par 

value of derivative contracts held for 

purposes other than trading, includ

ing interest rate contracts, foreign 

exchange contracts, equity derivative 

contracts, and commodity and other 

contracts.

Interest Rate Contracts 

(Non-Traded)

The gross notional amount or par 

value of interest rate contracts held 

for purposes other than trading, 

 including single currency interest 

rate swaps, basis swaps, forward 

rate agreements, and interest rate 

options, including caps, floor, collars, 

and corridors. 

Foreign Exchange Contracts 

(Non-Traded)

The gross notional amount of foreign 

exchange contracts held for pur

poses other than trading, including 

cross-currency interest rate swaps, 

forward foreign exchange contracts, 

currency futures, and currency 

options.

Equity, Commodity, and Other 

Derivative Contracts 

(Non-Traded)

The gross notional amount of equity, 

commodity, and other derivative 

contracts held for purposes other 

than trading.

Derivative Contracts (Excluding 

Futures and Foreign Exchange of 

14 Days or Less)

The notional principal amounts of 

derivative contracts subject to riskbased capital requirements, exclud

ing foreign exchange contracts with 

an original maturity of 14 days or 

less and futures contracts. Also 

excluded are single currency interest 

rate swaps in which payments are 

made based upon two floating rate 

indices (so-called floating/floating 

or basis swaps).

One Year or Less 

The notional amount or par value of 

derivative contracts subject to riskbased capital requirements (exclud

ing foreign exchange contracts with 

an original maturity of 14 days or 

less and futures contracts) that have 

a remaining maturity of one year or 

less.

Over 1 Year to 5 Years 

The notional amount or par value of 

derivative contracts subject to riskbased capital requirements (exclud

ing futures contracts) that have a 

remaining maturity of over one year 

through five years.

Over 5 Years 

The notional amount or par value of 

derivative contracts subject to riskbased capital requirements (exclud

ing futures contracts) that have a 

remaining maturity of over five 

years.

Gross Negative Fair Value 

(Absolute Value)

The total fair value of derivative 

contracts with negative fair values. 

(The absolute value is displayed for 

this item.)

Gross Positive Fair Value

The total fair value of derivative con

tracts with positive fair values. 

Held for Trading 

(Gross Positive Fair Value)

The total fair value of derivative 

contracts held for trading that have 

a positive fair value. 

Non-Traded 

(Gross Positive Fair Value)

The total fair value of derivatives held 

for purposes other than trading that 

have a positive fair value.

Current Credit Exposure on Risk-Based 

Capital Derivative Contracts

The current credit exposure (or 

the sum of positive fair values) of 

derivative contracts that are covered 

by the risk-based capital standards 

after considering any legally enforce

able bilateral netting agreements. 

Also called the replacement cost, the 

current credit exposure equals zero 

when the market value of a deriva

tive contract is negative or zero. For 

contracts subject to legally enforce

able bilateral netting arrangements 

(involving a single counter party), the 

Federal Reserve Board’s risk-based 

capital guidelines allow positive 

mark-to-market values to be offset by 

neg ative mark-to-market values, thus 

 resulting in a net current exposure 

with a minimum value of zero.

Credit Losses on Off-Balance-Sheet 

Derivative Contracts

The year-to-date credit losses 

 incurred on derivative contracts 

regardless of whether the loss is 
3-46 BHCPR User’s Guide • March 2008

charged directly to income (e.g., 

trading revenue) or the allowance for 

credit losses on derivatives.

Past Due Derivative Instruments

Fair Value:

30–89 Days Past Due

The positive replacement cost (i.e., 

mark-to-market value) of interest 

rate, foreign exchange rate, and 

other equity contracts on which the 

required payment (by the counter

party of the bank holding company 

or its consolidated subsidiaries) is 

due and unpaid for 30–89 days. This 

item is confidential prior to March 

31, 2001.

-

-

90+ Days Past Due 

The positive replacement cost (i.e., 

mark-to-market value) of interest 

rate, foreign exchange rate, and other 

contracts on which the required pay

ment (by the counter party of the bank 

holding company or its consolidated 

subsidiaries) is due and unpaid for 90 

days or more.
BHCPR User’s Guide • March 2008 3-47

 9999999 SAMPLE BANK HOLDING COMPANY DERIVATIVES ANALYSIS PAGE 11

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 PERCENT OF NOTIONAL AMOUNT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 -------------------------- ----------------- ----------------- ----------------- ------------- -------------

 Interest Rate Contracts 90.50 85.45 39 96.62 87.09 58 91.27 85.40 40 96.59 87.06 98.39 89.88

 Foreign Exchange Contracts 1.98 9.62 50 0.79 8.22 44 1.18 9.53 46 1.17 8.39 1.49 7.66

 Equity, Comm, & Other Contracts 7.52 1.91 86 2.59 1.96 76 7.55 1.95 86 2.23 1.83 0.12 1.11

 Futures and Forwards 5.83 17.39 36 3.16 20.29 20 4.66 17.99 30 4.44 19.00 4.03 19.53

 Written Options 16.17 6.61 86 29.57 7.24 95 18.96 5.77 93 30.06 6.76 38.24 7.72

 Exchange-Traded 0.00 0.39 38 0.00 0.38 40 0.00 0.36 40 0.00 0.41 0.00 0.16

 Over-The-Counter 16.17 5.80 89 29.57 6.28 95 18.96 5.02 93 30.06 5.74 38.24 7.10

 Purchased Options 2.41 5.78 42 0.93 6.73 30 2.35 5.83 44 0.82 6.76 0.06 6.32

 Exchange-Traded 0.00 0.41 37 0.00 0.41 40 0.00 0.27 39 0.00 0.39 0.00 0.21

 Over-The-Counter 2.41 5.01 46 0.93 5.82 32 2.35 5.13 46 0.82 5.82 0.06 5.51

 Swaps 75.60 61.19 66 66.34 59.60 50 74.04 63.98 61 64.69 60.99 57.67 60.02

 Held for Trading 19.27 46.44 33 5.24 38.53 32 18.24 43.70 33 6.14 38.64 3.67 40.54

 Interest Rate Contracts 9.77 34.19 37 1.86 27.61 40 9.51 31.08 41 2.73 27.48 2.17 29.61

 Foreign Exchange Contracts 1.98 5.55 59 0.79 3.89 55 1.18 5.60 56 1.17 4.27 1.49 5.61

 Equity, Comm, & Other Contracts 7.52 1.13 89 2.59 1.11 83 7.55 1.14 89 2.23 0.94 0.00 0.73

 Non-Traded 80.73 53.56 66 94.76 61.47 67 81.76 56.30 66 93.86 61.36 96.33 59.46

 Interest Rate Contracts 80.73 47.54 75 94.76 54.96 78 81.76 49.73 75 93.86 55.09 96.21 56.96

 Foreign Exchange Contracts 0.00 1.13 59 0.00 0.61 29 0.00 0.81 30 0.00 0.65 0.00 0.37

 Equity, Comm, & Other Contracts 0.00 0.12 38 0.00 0.12 40 0.00 0.11 39 0.00 0.11 0.12 0.03

 Deriv Contr (excl Fut & FX LE 14 Days) 60.68 83.94 12 46.95 84.56 6 57.97 86.30 9 46.10 86.62 41.34 83.96

 One Year or Less 6.07 26.46 19 1.98 25.94 12 6.06 27.64 15 2.19 26.33 3.51 25.04

 Over 1 Year to 5 Years 37.54 28.74 60 29.66 29.42 47 33.80 27.98 49 29.18 33.22 25.89 27.91

 Over 5 Years 17.06 17.31 46 15.31 19.41 35 18.11 19.42 49 14.73 19.26 11.94 20.78

 Gross Negative Fair Value (Abs Val) 1.22 1.73 28 0.36 0.62 26 0.73 1.19 30 0.48 0.78 0.57 0.96

 Gross Positive Fair Value 3.87 1.99 92 0.44 0.67 23 2.27 1.29 87 0.39 0.75 0.37 0.79

 PERCENT OF TIER 1 CAPITAL:

 Gross Negative Fair Value, Abs Val (X) 0.05 0.20 52 0.01 0.09 48 0.03 0.14 53 0.02 0.09 0.03 0.11

 Gross Positive Fair Value (X) 0.15 0.23 70 0.02 0.09 50 0.09 0.15 73 0.02 0.09 0.02 0.11

 Held for Trading (X) 0.04 0.19 57 0.00 0.07 48 0.02 0.12 58 0.00 0.07 0.00 0.09

 Non-Traded (X) 0.11 0.03 88 0.01 0.01 69 0.06 0.02 88 0.01 0.01 0.02 0.01

 Current Credit Exposure (X) 0.15 0.13 70 0.02 0.05 51 0.09 0.09 73 0.02 0.05 0.02 0.06

 Credit Losses on Derivative Contracts 0.00 0.00 45 0.00 0.00 49 0.00 0.00 45 0.00 0.00 0.00 0.00

 PAST DUE DERIVATIVE INSTRUMENTS

 FAIR VALUE:

 30-89 Days Past Due

 (Confidential prior to March 2001) 0.00 0.00 44 0.00 0.00 48 0.00 0.00 47 0.00 0.00 0.00 0.00

 90+ Days Past Due 0.00 0.00 47 0.00 0.00 48 0.00 0.00 47 0.00 0.00 0.00 0.00

 OTHER RATIOS:

 Current Credit Exposure/Risk Wtd Asts 1.15 1.35 70 0.14 0.50 50 0.66 0.84 71 0.13 0.47 0.14 0.57
3-48 BHCPR User’s Guide • March 2008

Derivatives Analysis

BHCPR page 11 presents dollar 

amounts of derivatives-related items 

displayed on BHCPR page 10 as a 

percent of the gross notional amount 

of derivative contracts, Tier 1 capital, 

and risk weighted assets.

Percent of Notional Amount

Interest Rate Contracts 

(Percent of Notional Amount)

The gross notional amount or par 

value of interest rate contracts 

 divided by the total notional amount 

of derivative contracts.

Foreign Exchange Contracts 

(Percent of Notional Amount )

The gross notional amount or par 

value of foreign exchange contracts 

divided by the total notional amount 

of derivative contracts.

Equity, Commodity and 

Other Contracts 

(Percent of Notional Amount)

The gross notional amount or par 

value of equity, commodity, and other 

derivative contracts divided by the 

total notional amount of derivative 

contracts.

Futures and Forwards 

(Percent of Notional Amount)

The aggregate par value of futures 

and forward contracts divided by the 

total notional amount of derivative 

contracts.

Written Options 

(Percent of Notional Amount)

The aggregate par value of written 

options divided by the total notional 

amount of derivative contracts.

Exchange-Traded 

(Written Options) 

(Percent of Notional Amount)

The aggregate par value of exchangetraded written options divided by the 

total notional amount of derivative 

contracts. 

Over-the-Counter 

(Written Options) 

(Percent of Notional Amount)

The aggregate par value of written 

options that are customized to meet 

the specific needs of counterparties 

to the transaction divided by the 

 total notional amount of derivative 

 contracts. 

Purchased Options 

(Percent of Notional Amount)

The aggregate par value of purchased 

options divided by the total notional 

amount of derivative contracts.

Exchange-Traded 

(Purchased Options) 

(Percent of Notional Amount)

The aggregate par value of exchangetraded purchased options divided by 

the total notional amount of derivative contracts. 

Over-the-Counter 

(Purchased Options) 

(Percent of Notional Amount)

The aggregate par value of pur

chased options that are customized to 

meet the specific needs of counter

parties to the transaction divided by 

the total notional amount of deriva

tive contracts. 

-

-

-

-

Swaps 

(Percent of Notional Amount)

The notional amount of swaps 

 divided by the total notional amount 

of derivative contracts. 

Held for Trading 

(Percent of Notional Amount)

The gross notional amount or par 

value of derivative contracts (inter

est rate contracts, foreign exchange 

contracts, equity derivative contracts, 

and commodity and other contracts) 

that are held for trading purposes 

divided by the total notional amount 

of derivative contracts. 

Interest Rate Contracts 

(Held for Trading) 

(Percent of Notional Amount)

The gross notional amount or par 

value of interest rate contracts 

held for trading divided by the 

total notional amount of derivative 

 contracts. 

Foreign Exchange Contracts 

(Held for Trading) 

(Percent of Notional Amount)

The gross notional amount of foreign 

exchange contracts held for trading 

divided by the total notional amount 

of derivative contracts. 

Equity, Commodity, and Other 

Derivative Contracts 

(Held for Trading) 

(Percent of Notional Amount)

The gross notional amount of equity, 

commodity, and other derivative 

 contracts that are held for trading 

divided by the total notional amount 

of derivative contracts. 

Non-Traded 

(Percent of Notional Amount)

The gross notional amount or par 

value of derivative contracts held for 

purposes other than trading divided 

by the total notional amount of 

derivative contracts.

Interest Rate Contracts 

(Non-Traded) 

(Percent of Notional Amount)

The gross notional amount or par 

value of interest rate contracts held 

for purposes other than trading 

 divided by the total notional amount 

of derivative contracts.

Foreign Exchange Contracts 

(Non-Traded) 

(Percent of Notional Amount)

The gross notional amount of foreign 

exchange contracts held for purposes 
BHCPR User’s Guide • March 2008 3-49

other than trading divided by the 

total notional amount of derivative 

contracts.

Equity, Commodity, and 

Other Derivative Contracts 

(Non-Traded) 

(Percent of Notional Amount)

The gross notional amount of equity, 

commodity, and other derivative 

contracts held for purposes other than 

trading divided by the total notional 

amount of derivative contracts.

Derivative Contracts (Excluding 

Futures and Foreign Exchange of 

14 Days or Less) 

(Percent of Notional Amount)

The notional principal amounts of 

derivative contracts subject to riskbased capital requirements, exclud

ing foreign exchange contracts with 

an original maturity of 14 days or 

less and futures contracts, divided 

by the total notional amount of 

derivative contracts.

-

-

-

-

-

-

-

-

One Year or Less 

(Percent of Notional Amount)

The notional amount or par value of 

derivative contracts subject to riskbased capital requirements that have 

a remaining maturity of one year 

(excluding foreign exchange contracts 

with an original maturity of 14 days 

or less and futures contracts) or less 

divided by the total notional amount 

of derivative contracts.

Over 1 Year to 5 Years 

(Percent of Notional Amount) 

The notional amount or par value of 

derivative contracts subject to riskbased capital requirements (exclud

ing futures contracts) that have a 

remaining maturity of over one year 

through five years divided by the 

total notional amount of derivative 

contracts.

Over 5 Years 

(Percent of Notional Amount) 

The notional amount or par value of 

derivative contracts subject to riskbased capital requirements (exclud

ing futures contracts) that have a 

remaining maturity over five years 

divided by the total notional amount 

of derivative contracts.

Gross Negative Fair Value 

(Absolute Value) 

(Percent of Notional Amount)

The total fair value of derivative 

contracts with negative fair values 

(absolute value) divided by the 

total notional amount of derivative 

contracts.

Gross Positive Fair Value 

(Percent of Notional Amount)

The total fair value of derivative 

contracts with positive fair values 

divided by the total notional amount 

of derivative contracts. 

Percent of Tier 1 Capital

Gross Negative Fair Value 

(Absolute Value) 

(Percent of Tier 1 Capital) (X)

The absolute value of the total nega

tive fair value of all derivative con

tracts divided by Tier 1 capital. (This 

ratio is not expressed as a percent and 

is, therefore, not multiplied by 100.)

Gross Positive Fair Value 

(Percent of Tier 1 Capital) (X)

The total positive fair value of all 

 derivative contracts divided by 

Tier 1 capital. (This ratio is not 

 expressed as a percent and is, there

fore, not multiplied by 100.)

Held for Trading 

(Gross Positive Fair Value) 

(Percent of Tier 1 Capital) (X)

The total positive fair value of 

all derivative contracts held for trad

ing divided by Tier 1 capital. (This 

ratio is not expressed as a percent and 

is, therefore, not multiplied by 100.)

Non-Traded 

(Gross Positive Fair Value) 

(Percent of Tier 1 Capital) (X)

The total positive fair value of all 

 derivative contracts held for purposes 

other than trading divided by Tier 1 

capital. (This ratio is not expressed 

as a percent and is, therefore, not 

multiplied by 100.)

Current Credit Exposure on 

Risk-Based Capital Derivative 

 Contracts 

(Percent of Tier 1 Capital) (X)

The current credit exposure of 

derivatives covered under the riskbased capital standards divided 

by Tier 1 capital. (This ratio is not 

expressed as a percent and is, there

fore, not multiplied by 100.)

Credit Losses on Derivatives 

(Percent of Tier 1 Capital)

Year-to-date credit losses incurred 

on derivative contracts divided by 

Tier 1 capital. 

Past Due Derivative Instruments

30–89 Days Past Due 

(Percent of Tier 1 Capital)

The positive replacement cost of 

derivative contracts on which the 

required payment is due and unpaid 

for 30–89 days or more divided by 

Tier 1 capital. This item is confidential 

prior to March 2001.

90+ Days Past Due 

(Percent of Tier 1 Capital)

The positive replacement cost of 

 derivative contracts on which the 

 required payment is due and unpaid 

for 90 days or more divided by 

Tier 1 capital.

Other Ratios

Current Credit Exposure/ 

Risk-Weighted Assets

The current credit exposure of 

derivatives covered by the risk-based 

capital standards divided by riskweighted assets.
3-50 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY ALLOWANCE AND NET LOAN AND LEASE LOSSES PAGE 12

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 CHANGE: ALLOWANCE FOR LOAN AND LEASE

 LOSSES EXCLUDING ATTR ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ------------------------------------ ------------ ------------ ------------ ------------ ------------

 Beginning Balance 459,908 365,682 365,682 339,024 271,117

 Gross Credit Losses 53,751 14,078 78,684 65,792 42,769

 Write-downs, Transf to Lns Held For Sale 0 0 0 0 0

 Recoveries 2,951 3,970 15,095 19,971 17,811

 Net Credit Losses 50,800 10,108 63,589 45,821 24,958

 Provision for Loan and Lease Losses 92,302 9,111 152,210 72,479 43,023

 Adjustments 425 7,061 5,605 0 49,842

 Ending Balance 501,835 371,746 459,908 365,682 339,024

 Memo: Alloc Transfer Risk Reserve (ATRR) 0 0 0 0 0

 ANALYSIS RATIOS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 --------------- ----------------- ----------------- ----------------- ------------- -------------

 Provision for Ln&Ls Losses/Avg Assets 0.70 0.74 52 0.08 0.17 27 0.31 0.36 50 0.16 0.15 0.13 0.15

 Provision for Ln&Ls Losses/Avg Lns&Ls 0.94 1.12 51 0.10 0.28 25 0.41 0.56 44 0.22 0.25 0.18 0.26

 Provision for Ln&Ls Losses/Net Losses 181.70 194.04 57 90.14 116.75 24 239.37 151.88 89 158.18 109.78 172.38 94.02

 Ln&Ls Allowance/Total Ln&Ls not HFS 1.26 1.36 42 1.04 1.14 32 1.18 1.25 43 1.06 1.14 1.13 1.18

 Ln&Ls Allowance/Total Loans & Leases 1.26 1.33 42 1.03 1.11 35 1.18 1.22 43 1.05 1.11 1.12 1.13

 Ln&Ls Allowance/Net Ln&Ls Losses (X) 2.47 3.58 47 9.19 7.34 72 7.23 5.83 74 7.98 11.75 13.58 8.01

 ALLL/Nonaccrual Assets 127.20 162.44 49 534.27 317.53 82 177.97 193.85 67 550.68 330.96 493.36 349.72

 Ln&Ls Allow/90+ Days PD+Nonaccr Ln&Ls 106.24 117.34 53 293.96 223.80 75 136.95 136.21 62 332.04 231.67 395.91 249.50

 Gross Ln&Ls Losses/Avg Loans & Leases 0.54 0.70 42 0.16 0.33 30 0.21 0.47 26 0.20 0.33 0.18 0.38

 Recoveries/Avg Loans and Leases 0.03 0.08 23 0.04 0.09 29 0.04 0.08 25 0.06 0.10 0.07 0.11

 Net Losses/Avg Loans and Leases 0.52 0.62 47 0.11 0.24 32 0.17 0.38 28 0.14 0.23 0.10 0.28

 Write-downs, Trans Lns HFS/Avg Lns&Ls 0.00 0.00 46 0.00 0.00 46 0.00 0.00 40 0.00 0.00 0.00 0.00

 Recoveries/Prior Year-End Losses 3.75 4.65 40 6.03 7.37 40 22.94 30.58 34 46.70 31.81 29.86 30.96

 Earnings Coverage of Net Losses (X) 4.87 7.57 48 24.78 15.20 75 13.99 13.60 70 21.51 33.33 31.45 22.73

 NET LOAN AND LEASE LOSSES BY TYPE

 ---------------------------------

 Real Estate Loans 0.46 0.48 55 0.02 0.09 42 0.09 0.19 42 0.04 0.08 0.02 0.06

 RE Loans Secured By 1-4 Family 0.04 0.40 23 0.00 0.13 4 0.00 0.18 1 0.02 0.09 0.01 0.08

 Revolving 0.03 0.57 24 0.00 0.18 18 0.00 0.24 12 -0.02 0.12 0.02 0.07

 Closed-End 0.04 0.34 23 0.00 0.11 4 0.00 0.15 1 0.03 0.08 0.01 0.07

 Commercial Real Estate Loans 0.58 0.37 73 0.03 0.04 62 0.12 0.14 59 0.03 0.04 0.02 0.03

 Construction and Land Dev 1.29 0.84 70 0.02 0.05 68 0.24 0.26 66 0.03 0.03 0.02 0.01

 1-4 Fam 0.17 0.47 55 0.02 0.01 78 0.14 0.09 78 N/A N/A N/A N/A

 Other 1.12 0.35 85 0.00 0.02 45 0.10 0.14 63 N/A N/A N/A N/A

 Multifamily -0.14 0.09 3 0.00 0.00 48 0.09 0.07 73 0.04 0.02 0.00 0.02

 Nonfarm Nonresidential 0.07 0.09 58 0.04 0.03 66 0.02 0.06 42 0.02 0.04 0.02 0.04

 Owner Occupied 0.02 0.04 56 0.04 0.01 83 0.02 0.03 59 N/A N/A N/A N/A

 Other 0.04 0.04 68 0.00 0.01 57 0.00 0.03 40 N/A N/A N/A N/A

 RE Loans Secured by Farmland 0.00 0.03 48 -0.01 -0.04 27 0.00 0.02 19 3.87 0.04 0.00 0.01

 Commercial and Industrial Loans 0.57 0.55 63 0.30 0.23 72 0.28 0.32 46 0.18 0.26 0.09 0.26

 Loans to Depository Institutions 0.00 0.00 48 0.00 0.00 51 0.00 0.00 51 1.40 -0.01 8.50 0.00

 Loans to Individuals 1.98 1.79 65 0.91 1.25 46 1.31 1.27 62 0.76 1.08 1.54 1.26

 Credit Card Loans 2.80 2.97 41 2.21 3.28 31 2.55 2.98 42 1.83 1.79 3.12 3.03

 Agricultural Loans -0.08 -0.01 10 -0.10 0.03 6 -0.57 0.11 1 1.35 0.00 0.00 0.06

 Loans to Foreign Governments & Inst N/A 0.04 N/A N/A -0.44 N/A N/A -0.24 N/A N/A -0.13 N/A 0.00

 Other Loans and Leases 0.28 0.32 60 0.19 0.15 69 0.16 0.27 53 1.08 0.22 0.07 0.41
BHCPR User’s Guide • March 2008 3-51

Allowance and Net Loan and Lease Losses

BHCPR page 12 provides information 

on loan and lease losses as well as 

provisions and the allowance for loan 

and lease losses. Data on this page 

are derived primarily from Schedule 

HI-B of the FR Y-9C. 

The first section itemizes the dollar 

amounts of each source of change 

in the valuation reserve. The second 

section presents ratios that relate 

to the allowance for loan and lease 

losses, provision for loan and lease 

losses, charge-offs,write-downs from 

transfers to loans held for sale, and 

recoveries. The last section displays 

net charge-offs (annualized) as a per

centage of various loan categories. 

-

-

-

-

-

- -

-

-

Change: Allowance for Loan 

and Lease Losses, Excluding 

Allocated Transfer Risk Reserve 

($000)

Beginning Balance

The balance of the allowance for loan 

and lease losses at the end of the pre

vious calendar year after the effect of 

all corrections and adjustments that 

were made in amended reports.

Gross Loan and Lease Losses

Loan and lease losses charged against 

the allowance for loan and lease 

losses.

Write-Downs from Transfers to Loans 

Held for Sale

The reduction in the value of loans 

transferred to the held-for-sale 

account through a write-down of the 

recorded investment to fair value 

upon transfer.

Recoveries

Recoveries credited to the allowance 

for loan and lease losses.

Net Loan and Lease Losses

Gross loan and lease losses minus 

 recoveries.

Provision for Loan and Lease Losses

The year-to-date provision for loan 

and lease losses.

Adjustments

All other allowable adjustments dur

ing the reporting period.

Ending Balance

The sum of the beginning allowance 

for loan and lease losses, the pro

vision for loan and lease losses, and 

 adjustments minus net loan and lease 

losses.

Memo: Allocated Transfer Risk Reserve 

(ATRR)

The required reserve for allocated 

transfer risk as specified in Sec

tion 905(a) of the International Lend

ing Supervision Act of 1983, in the 

agency regulations implementing the 

Act (Subpart D of Federal Reserve 

Regulation K, Part 351 of the FDIC’s 

Rules and Regulations, and Part 20 

of the Comptroller of the Currency’s 

Regulations), and in any guidelines, 

 letters, or instructions issued by the 

agencies.

Analysis Ratios

Provision for Loan and Lease Losses/

Average Assets

Provision for loan and lease losses 

divided by (four-point) average 

assets. (See the definition of average 

assets on page 3-13.)

Provision for Loan and Lease Losses/

Average Loans and Leases

Provision for loan and lease losses 

divided by (four-point) average loans 

and leases, net of unearned income. 

(See the definition of average loans 

and leases on page 3-13.)

Provision for Loan and Lease Losses/

Net Losses

Provision for loan and lease losses 

divided by net loan and lease losses.

Loan and Lease Allowance/Total Loans 

and Leases Not Held-For-Sale

Allowance for loan and lease losses 

divided by total loans and lease not 

held-for-sale (schedule HC line item 

4.b. of the FR Y-9C).

Loan and Lease Allowance/Total Loans 

and Leases

The allowance for loan and lease 

losses divided by loans and leases net 

of unearned income.

Loan and Lease Allowance/Net Loan 

and Lease Losses (X)

The allowance for loan and lease 

losses divided by net loan and lease 

losses (annualized). If recoveries 

exceed gross loan and lease losses, the 

BHCPR displays an “NA” in lieu of 

the ratio value or the percentile rank. 

(This ratio is not expressed as a per

cent and is, therefore, not multiplied 

by 100.)

Allowance for Loan and Lease Losses/

Nonaccrual Assets

The allowance for loan and lease loss

es divided by the aggregate amount 

of nonaccrual assets.

Loan and Lease Allowance/90 Days and 

over Past Due and Nonaccrual Loans 

and Leases

The allowance for loan and lease 

losses divided by the loans and 

leases on which payment is due and 

unpaid for 90 days or more or that are 

placed in nonaccrual status.

Gross Loan and Lease Losses/Average 

Loans and Leases

Loans and lease losses charged 

against the allowance for loan and 

lease losses (annualized) divided by 

(four-point) average loans and leases, 

net of unearned income. (See the defi

nition of average loans and leases on 

page 3-13.)

Recoveries/Average Loans and Leases

Loan recoveries in the current year 

(an nualized) divided by (four-point) 
3-52 BHCPR User’s Guide • March 2008

 average loans and leases, net of 

 unearned income. (See the defini

tion of average loans and leases on 

page 3-13.)

-

Net Losses/Average Loans and Leases

Gross loan and lease losses less 

 recoveries divided by (four-point) 

average loans and leases, net of 

 unearned income. (See the defini

tion of average loans and leases on 

page 3-13.)

Write-downs from Transfers to Loans 

Held for Sale/Average Loans and Leases

Total write-downs from transfers to 

loans held for sale divided by average 

loans and leases.

Recoveries/Prior Year-End Losses

Recoveries in the current year divided 

by gross loan and lease losses of the 

preceding calendar year.

Earnings Coverage of Net Losses (X)

The sum of income before taxes, 

 minority interest, and extraordinary 

items and the provision for possible 

loan and lease losses divided by net 

loan and lease losses. (This ratio is not 

expressed as a percent and is, there

fore, not multiplied by 100.)

Net Loan and Lease Losses 

by Type

(Net Losses, Percent of) 

Real Estate Loans 

Net losses (gross charge-offs minus 

recoveries) on real estate loans 

 divided by real estate loans, gross of 

unearned income.

(Net Losses, Percent of) 

Real Estate Loans Secured 

by 1 –4 Family

Net losses on real estate loans 

secured by one- to four-family resi

dential properties divided by real 

 estate loans secured by one- to fourfamily residential properties, gross of 

unearned income.

(Net Losses, Percent of) 

Revolving

Net losses on revolving open-end 

real estate loans secured by one- to 

four-family residential properties 

and extended under lines of credit 

 divided by the outstanding balance of 

revolving open-end real estate loans 

secured by one- to four-family resi

dential properties, gross of unearned 

income.

(Net Losses, Percent of) 

Closed-End

Net losses on other real estate loans 

secured by first and junior liens on 

one- to four-family residential proper

ties divided by the outstanding bal

ance of other real estate loans secured 

by first and junior liens on one- to 

four-family residential properties, 

gross of unearned income.

(Net Losses, Percent of) 

Commercial Real Estate Loans 

Net losses on construction and land 

development loans and real estate 

loans secured by multifamily resi

dential properties and nonfarm non

residential properties divided by the 

sum of the outstanding balances, 

gross of unearned income, of the 

same commercial real estate loan 

categories.

(Net Losses, Percent of) 

Construction and Land Development

Net losses on construction and land 

development loans divided by the 

 outstanding balance of construction 

and land development loans, gross 

of unearned income.

(Net Losses, Percent of) 

1–4 Family

Net losses on construction, land 

development, and other land loans 

in domestic offices for 1–4 family resi

dential construction divided by the 

outstanding balance of construction 

and land development loans, gross 

of unearned income.

(Net Losses, Percent of) 

Other

Net losses on construction, land 

development, and other land loans 

in domestic offices for other construc

tion loans and all land development 

and other land loans divided by the 

outstanding balance of construction 

and land development loans, gross 

of unearned income.

(Net Losses, Percent of) 

Multifamily 

Net losses on real estate loans secured 

by multifamily (five dwelling units or 

more) residential properties divided 

by the outstanding balance of real 

 estate loans secured by multifam

ily residential properties, gross of 

 unearned income.

(Net Losses, Percent of) 

Nonfarm Nonresidential 

Net losses on real estate loans secured 

by nonfarm nonresidential properties 

divided by the outstanding balance of 

real estate loans secured by nonfarm 

nonresidential properties, gross of 

unearned income.

(Net Losses, Percent of) 

Owner-Occupied

Net losses on nonfarm nonresidential 

property loans secured by owneroccupied properties divided by the 

outstanding balance of real estate 

loans secured by nonfarm nonresi

dential properties, gross of unearned 

income.

(Net Losses, Percent of) 

Other

Net losses on nonfarm nonresiden

tial property loans secured by other 

nonfarm nonresidential properties 

divided by the outstanding balance of 

real estate loans secured by nonfarm 

nonresidential properties, gross of 

unearned income.

(Net Losses, Percent of) 

Real Estate Loans Secured by Farmland 

Net losses on real estate loans 

 secured by farmland divided by the 

out standing balance of real estate 

loans secured by farmland, gross of 

 unearned income.
BHCPR User’s Guide • March 2008 3-53

(Net Losses, Percent of) 

Commercial and Industrial Loans

Net losses on commercial and indus

trial loans divided by commercial and 

industrial loans, gross of unearned 

income.

-

-

-

-

(Net Losses, Percent of) 

Loans to Depository Institutions

Net losses on loans to deposi

tory institutions divided by loans 

to depository institutions, gross of 

 unearned income.

(Net Losses, Percent of) 

Loans to Individuals

Net losses on consolidated loans 

to individuals divided by loans 

to individuals, gross of unearned 

income.

(Net Losses, Percent of) 

Credit Card Loans

Net losses on credit cards divided by 

the outstanding balance of credit card 

loans, gross of unearned income.

(Net Losses, Percent of) 

Agricultural Loans

Net losses on agricultural loans 

 divided by agricultural loans, gross 

of unearned income.

(Net Losses, Percent of) 

Loans to Foreign Governments and 

Institutions

Net losses on loans to foreign gov

ernments and official institutions 

 divided by loans to foreign govern

ments and official institutions, gross 

of unearned income.

(Net Losses, Percent of) 

Other Loans and Leases

Net losses on other loans and leases 

divided by other loans and leases, 

gross of unearned income.
3-54 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY PAST DUE AND NONACCRUAL ASSETS PAGE 13

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 30+ DAYS PD & NONACCRUAL ASSETS ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 -------------------------------------- ------------ ------------ ------------ ------------ ------------

 30-89 Days Past Due Loans & Leases 518,213 229,548 278,073 217,985 163,660

 90 Days and Over Past Due Loans & Leases 84,637 56,880 77,419 43,727 16,923

 Nonaccrual Loans and Leases 387,717 69,580 258,413 66,405 68,709

 Total PD & Nonaccrual Loans & Leases 990,567 356,008 613,905 328,117 249,292

 Restructured 30-89 Days Past Due 49,365 0 0 0 0

 Restructured 90+ Days Past Due 1,242 0 0 0 0

 Restructured Nonaccrual 40 3,478 40 3,478 140

 Total Restr Loans & Leases, Incl Above 50,647 3,478 40 3,478 140

 30-89 Days Past Due Loans Held For Sale 0 0 0 1,972 0

 90+ Days Past Due Loans Held For Sale 0 0 0 0 0

 Nonaccrual Loans Held For Sale 0 0 0 0 0

 Total PD & Nonacc Lns Held For Sale 0 0 0 1,972 0

 Restr Loans and Leases in Compliance 10,100 132 10,140 164 380

 Real Estate Acquired (Reacquired) 36,476 9,681 15,201 9,250 17,150

 OTHER ASSETS:

 30-89 Days Past Due 0 0 0 0 0

 90+ Days Past Due 0 0 0 0 0

 Nonaccrual 6,809 0 0 0 8

 Total Other Assets PD & Nonaccrual 6,809 0 0 0 8

 PERCENT OF LOANS AND LEASES BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 --------------------------- ----------------- ----------------- ----------------- ------------- -------------

 30-89 Days PD Loans & Leases 1.30 1.12 66 0.64 0.75 47 0.71 1.03 31 0.63 0.81 0.54 0.69

 90+ Days PD Loans and Leases 0.21 0.26 55 0.16 0.14 64 0.20 0.21 58 0.13 0.15 0.06 0.16

 Nonaccrual Loans and Leases 0.97 1.16 51 0.19 0.52 22 0.66 0.93 37 0.19 0.50 0.23 0.42

 90+ Days PD and Nonaccrual Lns&Ls 1.18 1.50 47 0.35 0.70 25 0.86 1.21 37 0.32 0.68 0.28 0.60

 30-89 Days PD Restructured 0.12 0.00 97 0.00 0.00 46 0.00 0.00 43 0.00 0.00 0.00 0.00

 90+ Days PD Restructured 0.00 0.00 85 0.00 0.00 47 0.00 0.00 46 0.00 0.00 0.00 0.00

 Nonaccrual Restructured 0.00 0.01 45 0.01 0.01 79 0.00 0.01 53 0.01 0.00 0.00 0.00

 30-89 Days PD Loans Held For Sale 0.00 0.01 31 0.00 0.01 33 0.00 0.01 31 0.01 0.01 0.00 0.00

 90+ Days PD Loans Held For Sale 0.00 0.00 38 0.00 0.00 37 0.00 0.00 37 0.00 0.00 0.00 0.00

 Nonaccrual Loans Held For Sale 0.00 0.01 33 0.00 0.00 38 0.00 0.01 34 0.00 0.01 0.00 0.00

 PERCENT OF LNS&LS + OTHER ASSETS

 30+ DAYS PAST DUE AND NONACCRUAL

 --------------------------------

 30-89 Days Past Due Assets 1.30 1.13 64 0.64 0.75 47 0.71 1.03 31 0.63 0.81 0.54 0.69

 90+ Days Past Due Assets 0.21 0.26 55 0.16 0.14 64 0.20 0.21 58 0.13 0.15 0.06 0.16

 Nonaccrual Assets 0.99 1.18 51 0.19 0.52 22 0.66 0.94 35 0.19 0.50 0.23 0.43

 30+ Days PD & Nonaccrual Assets 2.50 2.70 48 0.99 1.46 30 1.57 2.29 32 0.95 1.50 0.83 1.31

 PERCENT OF TOTAL ASSETS

 -----------------------

 90+ Days PD and Nonaccrual Assets 0.89 1.00 55 0.26 0.43 29 0.63 0.77 47 0.23 0.42 0.20 0.36

 90+ PD & Nonaccrual Assets + OREO 0.99 1.15 54 0.31 0.51 25 0.69 0.90 44 0.29 0.48 0.29 0.42

 RESTRUCTURED & NONACCRUAL LNS&LS

 + REAL ESTATE ACQUIRED AS PERCENT OF:

 Total Assets 0.90 0.94 61 0.16 0.38 27 0.54 0.73 44 0.16 0.35 0.20 0.29

 Allowance for Loan & Lease Losses 96.63 105.12 55 21.36 52.87 20 61.70 89.59 32 20.73 50.61 25.44 42.13

 Equity Cap + ALLL 8.32 10.04 50 1.41 4.20 19 4.93 7.70 43 1.42 3.91 1.88 3.34

 Tier 1 Cap + ALLL 11.69 11.59 55 2.01 4.66 26 7.00 8.87 47 1.99 4.32 2.72 3.85

 Loans & Leases + RE Acquired 1.21 1.43 51 0.22 0.61 22 0.72 1.14 34 0.22 0.58 0.29 0.49

 Note: 30-89 Days Past Due amounts and ratios are confidential prior to March 2001.
BHCPR User’s Guide • March 2008 3-55

Past Due and Nonaccrual Assets

BHCPR page 13 provides the dollar 

volume of loans and leases that are 

30 to 89 days past due, 90 days or 

more past due, in nonaccrual status, 

or restructured. At the bottom of 

this report page, the sum of loans 

and leases that are 90 days or more 

past due and in nonaccrual status, 

restructured loans and leases, and 

real estate acquired in satisfaction of 

debt previously contracted is com

pared to total assets, allowance for 

loan and lease losses, equity capital 

plus the allowance for loan and 

lease losses, Tier 1 capital plus the 

allowance for loan and lease losses, 

and loans and leases plus real estate 

acquired in satisfaction of debt previ

ously contracted.

-

-

-

-

-

-

-

-

-

Information provided on this report 

page is derived from Schedule HC-N 

of the FR Y-9C.

Information on loans and leases 30 

to 89 days past due is not included 

on public reports for dates prior to 

March 31, 2001.

30 Days and over Past Due and 

Nonaccrual Assets ($000)

30 to 89 Days Past Due Loans and 

Leases

Loans and lease financing receivables 

on which either interest or principal is 

unpaid for 30 to 89 days and that are 

not required to be carried in nonac

crual status.

90 Days and over Past Due Loans and 

Leases

Loans and lease financing receivables 

on which either interest or principal 

is unpaid for 90 days or more, and 

that are not required to be carried in 

nonaccrual status.

Nonaccrual Loans and Leases

Loans and lease financing receivables 

that are required to be reported on a 

nonaccrual basis because (a) they are 

maintained on a cash basis due to a 

deterioration in the financial position 

of the borrower, (b) payment in full of 

interest or principal is not expected, 

or (c) principal or interest has been in 

default for 90 days or longer, unless 

the obligation is both well secured 

and in the process of collection. 

Total Past Due and Nonaccrual Loans 

and Leases

Loans and lease financing receivables 

that are 30 to 89 days and still accru

ing, 90 days or more past due and 

still accruing, and carried in non

accrual status.

Restructured Loans and Leases, 

30 to 89 Days Past Due

Restructured or renegotiated loans 

and leases classified as 30 to 89 days 

past due. This item excludes restruc

tured loans that are secured by one- to 

four-family residential properties and 

restructured loans to individuals for 

household, family, and other personal 

expenditures.

Restructured Loans and Leases, 

90 Days and over Past Due

Restructured or renegotiated loans 

and leases classified as 90 days or 

more past due. This item excludes 

restructured loans that are secured 

by one- to four-family residential 

properties and restructured loans to 

individuals for household, family, 

and other personal expenditures.

Restructured Loans and Leases, 

Nonaccrual

Restructured or renegotiated loans 

and leases in nonaccrual status. This 

item excludes restructured loans 

that are secured by one- to fourfamily residential properties and 

 restructured loans to individuals for 

 household, family, and other personal 

expenditures. 

Total Restructured Loans and Leases, 

Included Above

Restructured loans and lease financ

ing receivables that are 30 days or 

more past due or in nonaccrual sta

tus. This item excludes restructured 

loans that are secured by one- to 

four-family residential properties and 

 restructured loans to individuals for 

household, family and other personal 

expenditures.

30 to 89 Days Past Due Loans 

Held for Sale

Loans and leases that are held for 

sale, at the lower of cost or fair value, 

on which interest or principal is 

unpaid for 30 to 89 days.

90 + Days Past Due Loans 

Held for Sale

Loans and leases that are held for 

sale, at the lower of cost or fair value, 

on which interest or principal is 

unpaid for 90 days or more.

Nonaccrual Loans Held for Sale

Loans and Leases that are held for 

sale, at the lower of cost or fair value, 

that are required to be reported on a 

nonaccrual basis.

Total Past Due and Nonaccrual Loans 

and Leases Held for Sale 

Total loans and leases held for sale 

that are 30 days or more past due 

plus total loans and leases held for 

sale that are required to be reported 

on a nonaccrual basis.

Restructured Loans and Leases in 

Compliance

Loans and lease financing receivables 

that have been restructured or rene

gotiated because of a deterioration in 

the financial position of the obligor, 

but remain in compliance with the 

modified terms of the restructuring.

Real Estate Acquired (Reacquired)

Real estate acquired in satisfaction 

of debts previously contracted. This 

item includes investments, loans, 
3-56 BHCPR User’s Guide • March 2008

sales contracts, and other assets 

based on properties, which are con

sidered sold or transferred, where 

there exists a likelihood that the 

 properties will have to be taken 

over by the BHC or its subsidiaries 

and properties sold or transferred 

for which someone other than the 

BHC or its subsidiaries takes title 

for the convenience of the BHC or its 

 subsidiaries.

-

-

-

-

-

-

-

Other Assets

30 to 89 Days Past Due

Assets (other than loans and leases, 

real estate owned, or other repos

sessed assets) including placements 

and debt securities on which interest 

or principal is due and unpaid for 

30 to 89 days.

90 Days and over Past Due

Assets (other than loans and leases, 

real estate owned, or other repos

sessed assets) including placements 

and debt securities on which interest 

or principal is due and unpaid for 

90 days or more.

Nonaccrual

Assets (other than loans and leases, 

real estate owned, or other repos

sessed assets) including placements 

and debt securities that are in non

accrual status.

Total Other Assets 30 Days and over 

Past Due and Nonaccrual 

Assets (other than loans and leases, 

real estate owned or other repos

sessed assets) including placements 

and debt securities that are 30 days 

or more past due or in nonaccrual 

status.

Percent of Loans and Leases

30 to 89 Days Past Due 

Loans and Leases 

(Percent of Loans and Leases)

Loans and leases on which interest 

or principal is due and unpaid for 

30 to 89 days divided by loans and 

leases, net of unearned income.

90 Days and over Past Due 

Loans and Leases 

(Percent of Loans and Leases)

Loans and leases on which interest 

or principal is due and unpaid for 

90 days or more divided by loans and 

leases, net of unearned income.

Nonaccrual Loans and Leases 

(Percent of Loans and Leases)

Loans and leases that are in non

accrual status divided by loans and 

leases, net of unearned income. 

90 Days and over Past Due and 

Nonaccrual Loans and Leases 

(Percent of Loans and Leases)

The sum of loans and leases on 

which interest or principal is due 

and unpaid for 90 days or more and 

loans and leases in nonaccrual status 

 divided by loans and leases, net of 

unearned income.

30 to 89 Days Past Due Restructured 

Loans and Leases 

(Percent of Loans and Leases)

Restructured or renegotiated loans 

and leases that are 30 to 89 days past 

due divided by loans and leases, net 

of unearned income.

90 Days and over Past Due 

Restructured Loans and Leases 

(Percent of Loans and Leases)

Restructured or renegotiated loans 

and leases that are 90 days or more 

past due divided by loans and leases, 

net of unearned income.

Nonaccrual Restructured Loans and 

Leases 

(Percent of Loans and Leases)

Restructured or renegotiated loans 

and leases that are in nonaccrual 

 status divided by loans and leases, 

net of unearned income.

30 to 89 Days Past Due Loans Held for 

Sale

Loans and leases held for sale on 

which interest or principal is due 

and unpaid for 30 to 89 days divided 

by loans and leases, net of unearned 

income.

90 Days and Over Past Due Loans 

Held for Sale

Loans held for sale on which interest 

or principal is due and unpaid for 90 

days or more divided by loans and 

leases, net of unearned income.

Nonaccrual Loans Held for Sale

Loans and leases held for sale that 

are in nonaccrual status divided by 

loans and leases, net of unearned 

income.

Percent of Loans and Leases 

Plus Other Assets 30 Days and 

over Past Due and Nonaccrual

30 to 89 Days Past Due Assets 

(Percent of Loans and Leases Plus 

Other Assets over 30 Days Past Due 

or in Nonaccrual Status)

Loans and leases and other assets 

on which interest or principal is due 

and unpaid for 30 to 89 days divided 

by the sum of loans and leases, net 

of unearned income, and other assets 

that are 30 days or more past due and 

still accruing or carried in nonaccrual 

status.

90 Days and over Past Due Assets 

(Percent of Loans and Leases Plus 

Other Assets over 30 Days Past Due 

or in Nonaccrual Status)

Loans and leases and other assets on 

which interest or principal is due and 

unpaid for 90 days or more divided 

by the sum of loans and leases, net 

of unearned income, and other assets 

that are 30 days or more past due and 

still accruing or carried in nonaccrual 

status.

Nonaccrual Assets 

(Percent of Loans and Leases Plus 

Other Assets over 30 Days Past Due 

or in Nonaccrual Status)

Loans and leases and other assets 
BHCPR User’s Guide • March 2008 3-57

that are in nonaccrual status divided 

by the sum of loans and leases, net 

of unearned income, and other assets 

that are 30 days or more past due and 

still accruing or carried in nonaccrual 

status.

30 Days and over Past Due and 

Nonaccrual Assets 

(Percent of Loans and Leases Plus 

Other Assets over 30 Days Past Due or 

in Nonaccrual Status)

Loans and leases and other assets on 

which interest or principal is due and 

unpaid for 30 days or more or that 

are in nonaccrual status divided by 

the sum of loans and leases, net of 

unearned income, and other assets 

that are 30 days or more past due and 

still accruing or carried in nonaccrual 

status.

Percent of Total Assets

90 Days and over Past Due and 

Nonaccrual Assets 

(Percent of Total Assets)

Loans and leases and other assets 

on which interest or principal is due 

and unpaid for 90 days or more or 

which are carried in nonaccrual status 

 divided by total assets.

90 Days and over Past Due and 

Nonaccrual Assets Plus Other 

Real Estate Owned 

(Percent of Total Assets)

The sum of loans and leases and 

other assets on which interest or 

principal is due and unpaid for 90 

days or more or which are carried 

in nonaccrual status and other real 

estate owned divided by total 

assets.

Restructured and Nonaccrual 

Loans and Leases Plus Real 

Estate Acquired as a Percent of

(Restructured and Nonaccrual Loans 

and Leases Plus Real Estate 

Acquired as a Percent of) 

Total Assets

The sum of restructured loans and 

leases that are 90 days or more past 

due or in compliance with modified 

terms, loans and leases that are in 

nonaccrual status, and real estate 

 acquired in satisfaction of debt pre

viously contracted divided by total 

assets.

-

-

-

-

(Restructured and Nonaccrual Loans 

and Leases Plus Real Estate 

Acquired as a Percent of) 

Allowance for Loan and Lease Losses 

The sum of restructured loans and 

leases that are 90 days or more past 

due or in compliance with modified 

terms, loans and leases that are in 

nonaccrual status, and real estate 

 acquired in satisfaction of debt 

 previously contracted divided by the 

allowance for loan and lease losses.

(Restructured and Nonaccrual Loans 

and Leases Plus Real Estate 

Acquired as a Percent of) 

Equity Capital Plus Allowance for Loan 

and Lease Losses

The sum of restructured loans and 

leases that are 90 days or more past 

due or in compliance with modified 

terms, loans and leases that are in 

nonaccrual status, and real estate 

 acquired in satisfaction of debt previ

ously contracted divided by the sum 

of equity capital and the allowance 

for loan and lease losses.

(Restructured and Nonaccrual Loans 

and Leases Plus Real Estate 

Acquired as a Percent of) 

Tier 1 Capital Plus Allowance for Loan 

and Lease Losses

The sum of restructured loans and 

leases that are 90 days or more past 

due or in compliance with modified 

terms, loans and leases that are in 

nonaccrual status, and real estate 

 acquired in satisfaction of debt previ

ously contracted divided by the sum 

of Tier 1 capital and the allowance for 

loan and lease losses.

(Restructured and Nonaccrual Loans 

and Leases Plus Real Estate 

Acquired as a Percent of) 

Loans and Leases Plus Real Estate 

Acquired

The sum of restructured loans and 

leases that are 90 days or more past 

due or in compliance with modified 

terms, loans and leases that are in 

nonaccrual status, and real estate 

 acquired in satisfaction of debt previ

ously contracted divided by the sum 

of loans and leases, net of unearned 

income, and real estate acquired 

in satisfaction of debt previously 

contracted.
3-58 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY PAST DUE AND NONACCRUAL LOANS AND LEASES PAGE 13A

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 30+ DAYS PAST DUE AND NONACCRUAL MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 LNS&LS AS A PERCENT OF LOAN TYPE BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 -------------------------------- ----------------- ----------------- ----------------- ------------- -------------

 Real Estate - 30-89 Days PD 1.19 1.29 49 0.53 0.81 36 0.75 1.13 36 0.59 0.81 0.41 0.66

 - 90+ Days Past Due 0.25 0.23 67 0.17 0.13 72 0.24 0.20 68 0.13 0.14 0.05 0.13

 - Nonaccrual 1.10 1.62 43 0.14 0.61 12 0.73 1.23 27 0.16 0.56 0.21 0.43

 Coml & Indl - 30-89 Days PD 1.73 0.70 91 0.90 0.55 82 0.57 0.64 52 0.65 0.50 0.72 0.58

 - 90+ Days Past Due 0.13 0.09 75 0.14 0.06 80 0.10 0.08 67 0.11 0.05 0.06 0.07

 - Nonaccrual 0.78 0.59 66 0.39 0.47 51 0.58 0.50 67 0.29 0.52 0.28 0.61

 Individuals - 30-89 Days PD 0.97 1.43 27 1.15 1.41 51 1.84 1.66 64 2.04 1.57 1.23 1.41

 - 90+ Days Past Due 0.20 0.38 50 0.15 0.29 48 0.20 0.29 52 0.22 0.31 0.17 0.29

 - Nonaccrual 0.27 0.24 66 0.11 0.16 58 0.28 0.24 70 0.19 0.14 0.28 0.16

 Dep Inst Lns - 30-89 Days PD 0.00 0.01 45 0.00 0.00 45 0.00 0.02 44 0.00 0.00 0.00 0.00

 - 90+ Days Past Due 0.00 0.00 48 0.00 0.00 48 0.00 0.01 46 0.00 0.00 0.00 0.00

 - Nonaccrual 0.00 0.00 45 0.00 0.00 45 0.00 0.00 47 0.00 0.00 2.39 0.03

 Agricultural - 30-89 Days PD 0.94 0.35 79 1.44 0.38 88 0.49 0.28 77 0.41 0.27 7.61 0.28

 - 90+ Days Past Due 0.00 0.02 69 0.00 0.02 36 0.04 0.02 82 0.36 0.02 0.00 0.01

 - Nonaccrual 0.20 0.47 54 0.05 0.42 45 0.00 0.43 18 0.08 0.36 0.02 0.35

 Foreign Govts- 30-89 Days PD N/A 0.00 N/A N/A 0.00 N/A N/A 0.29 N/A N/A 1.35 N/A 0.35

 - 90+ Days Past Due N/A 0.00 N/A N/A 0.19 N/A N/A 0.00 N/A N/A 0.00 N/A 0.00

 - Nonaccrual N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A N/A 0.00 N/A 0.00

 Other Lns&Ls - 30-89 Days PD 0.34 0.51 42 0.56 0.42 63 0.09 0.58 28 0.19 0.49 0.28 0.43

 - 90+ Days Past Due 0.09 0.04 86 0.01 0.03 55 0.00 0.03 41 0.01 0.02 0.01 0.02

 - Nonaccrual 0.03 0.22 32 0.01 0.12 32 0.01 0.23 20 0.01 0.14 0.07 0.23

 Note: 30-89 Days Past Due amounts and ratios are confidential prior to March 2001.
BHCPR User’s Guide • March 2008 3-59

Past Due and Nonaccrual Loans and Leases

BHCPR pages 13A and 13B presents 

the proportion accounted for by spe

cific categories of consolidated loans 

and leases that are 30 to 89 days past 

due, 90 days or more past due, or in 

nonaccrual status relative to the bal

ance of each loan type before deduct

ing unearned income. Data presented 

in this report page are derived from 

Schedule HC-N of the FR Y-9C. 

-

-

-

-

-

-

-

-

-

-

-

Information on loans 30–89 days past 

due is not included on public reports 

for dates prior to March 31, 2001.

30 Days and over Past Due and 

Nonaccrual Loans and Leases as 

a Percent of Loan Type

Real Estate Loans— 

30 to 89 Days Past Due 

(Percent of Real Estate Loans)

Real estate loans on which interest or 

principal is due and unpaid for 30 to 

89 days divided by real estate loans, 

gross of unearned income.

Real Estate Loans— 

90 Days and Over Past Due 

(Percent of Real Estate Loans)

Real estate loans on which interest 

or principal is due and unpaid for 

90 days or more divided by real estate 

loans, gross of unearned income.

Real Estate Loans—Nonaccrual 

(Percent of Real Estate Loans)

Real estate loans that are in non

accrual status divided by real estate 

loans, gross of unearned income.

Commercial and Industrial Loans— 

30 to 89 Days Past Due 

(Percent of Commercial and Industrial 

Loans)

Commercial and industrial loans on 

which interest or principal is due 

and unpaid for 30 to 89 days divided 

by commercial and industrial loans, 

gross of unearned income.

Commercial and Industrial Loans— 

90 Days and Over Past Due 

(Percent of Commercial and Industrial 

Loans)

Commercial and industrial loans on 

which interest or principal is due and 

unpaid for 90 days or more divided 

by commercial and industrial loans, 

gross of unearned income.

Commercial and Industrial Loans—

Nonaccrual 

(Percent of Commercial and Industrial 

Loans)

Commercial and industrial loans 

that are in nonaccrual status divided 

by commercial and industrial loans, 

gross of unearned income.

Loans to Individuals— 

30 to 89 Days Past Due 

(Percent of Loans to Individuals)

Loans to individuals on which inter

est or principal is due and unpaid 

for 30 to 89 days divided by total 

loans to inividuals, gross of unearned 

income.

Loans to Individuals— 

90 Days and Over Past Due 

(Percent of Loans to Individuals)

Loans to individuals on which inter

est or principal is due and unpaid 

for 90 days or more divided by 

total loans to individuals, gross of 

 unearned income.

Loans to Individuals—Nonaccrual 

(Percent of Loans to Individuals)

Loans to individuals that are in 

non accrual status divided by loans 

to individuals, gross of unearned 

 income.

Loans to Depository Institutions— 

30 to 89 Days Past Due 

(Percent of Loans to Depository 

Institutions)

Loans to depository institutions on 

which interest or principal is due and 

unpaid for 30 to 89 days divided by 

loans to depository institutions, gross 

of unearned income.

Loans to Depository Institutions— 

90 Days and Over Past Due 

(Percent of Loans to Depository 

Institutions)

Loans to depository institutions 

on which interest or principal is 

due and unpaid for 90 days or 

more divided by loans to deposi

tory institutions, gross of unearned 

 income.

Loans to Depository Institutions—

Nonaccrual 

(Percent of Loans to Depository 

Institutions)

Loans to depository institutions that 

are in nonaccrual status divided by 

loans to depository institutions, gross 

of unearned income.

Agricultural Loans— 

30 to 89 Days Past Due 

(Percent of Agricultural Loans)

Agricultural loans on which interest 

or principal is due and unpaid for 30 

to 89 days divided by agricultural 

loans, gross of unearned income.

Agricultural Loans— 

90 Days and Over Past Due 

(Percent of Agricultural Loans)

Agricultural loans on which interest 

or principal is due and unpaid for 

90 days or more divided by agri

cultural loans, gross of unearned 

 income.

Agricultural Loans—Nonaccrual 

(Percent of Agricultural Loans)

Agricultural loans that are in non

accrual status divided by agricul

tural loans, gross of unearned 

income.

Loans to Foreign Governments and 

Institutions—30 to 89 Days Past Due 

(Percent of Loans to Foreign 

Governments and Institutions)

Loans to foreign governments and 

official institutions on which inter
3-60 BHCPR User’s Guide • March 2008

est or principal is due and unpaid 

for 30 to 89 days divided by loans 

to foreign governments and offi

cial institutions, gross of unearned 

 income.

-

-

-

-

Loans to Foreign Governments and 

Institutions—90 Days and Over 

Past Due 

(Percent of Loans to Foreign 

Governments and Institutions)

Loans to foreign governments and 

official institutions on which inter

est or principal is due and unpaid 

for 90 days or more divided by loans 

to foreign governments and offi

cial institutions, gross of unearned 

 income.

Loans to Foreign Governments and 

Institutions—Nonaccrual 

(Percent of Loans to Foreign 

Governments and Institutions)

Loans to foreign governments 

and official institutions that are in 

non-accrual status divided by loans 

to foreign governments and offi

cial institutions, gross of unearned 

 income.

Other Loans and Leases— 

30 to 89 Days Past Due 

(Percent of Other Loans and Leases)

Other loans and leases on which 

 interest or principal is due and 

 unpaid for 30 to 89 days divided by 

other loans and leases, net of unearned 

income. 

Other Loans and Leases— 

90 Days and Over Past Due 

(Percent of Other Loans and Leases)

Other loans and leases on which 

 interest or principal is due and 

 unpaid for 90 days or more divided 

by other loans and leases, net of 

 unearned income. 

Other Loans and Leases—Nonaccrual 

(Percent of Other Loans and Leases)

Other loans and leases in non-ac crual 

status divided by other loans and 

leases, net of unearned income. 
BHCPR User’s Guide • March 2008 3-61

 9999999 SAMPLE BANK HOLDING COMPANY PAST DUE AND NONACCRUAL LOANS AND LEASES (CONTINUED) PAGE 13B

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 30+ DAYS PAST DUE AND NONACCRUAL MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 LNS&LS AS A PERCENT OF LOAN TYPE BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 -------------------------------- ----------------- ----------------- ----------------- ------------- -------------

 MEMORANDA:

 1-4 Family - 30-89 Days PD 0.39 1.25 8 0.35 0.88 15 0.39 1.17 13 0.25 1.04 0.47 0.82

 - 90+ Days Past Due 0.14 0.32 43 0.08 0.18 46 0.16 0.28 48 0.06 0.20 0.07 0.20

 - Nonaccrual 0.35 0.95 34 0.08 0.60 10 0.22 0.87 21 0.09 0.50 0.15 0.42

 Revolving - 30-89 Days PD 0.09 0.86 7 0.05 0.59 13 0.16 0.83 10 0.05 0.65 0.14 0.39

 - 90+ Days Past Due 0.03 0.12 43 0.02 0.07 51 0.04 0.10 50 0.02 0.08 0.02 0.05

 - Nonaccrual 0.07 0.58 16 0.02 0.33 21 0.04 0.47 18 0.03 0.26 0.00 0.14

 Closed-End - 30-89 Days PD 0.51 1.42 13 0.45 0.99 24 0.47 1.31 18 0.31 1.19 0.54 1.01

 - 90+ Days Past Due 0.18 0.38 50 0.11 0.23 53 0.21 0.33 50 0.07 0.24 0.09 0.27

 - Nonaccrual 0.47 1.13 38 0.10 0.68 13 0.28 1.00 22 0.10 0.58 0.19 0.50

 - Jr Lien 30-89 Days PD 0.06 0.12 28 0.07 0.09 43 0.06 0.13 30 0.04 0.10 0.06 0.07

 - Jr Lien 90+ Days PD 0.02 0.02 65 0.01 0.01 56 0.01 0.02 60 0.01 0.01 0.01 0.01

 - Jr Lien Nonaccrual 0.13 0.10 65 0.07 0.06 59 0.11 0.09 65 0.06 0.05 0.05 0.04

 Commercial RE - 30-89 Days PD 1.42 1.29 64 0.58 0.70 51 0.85 1.03 48 0.70 0.63 0.35 0.54

 - 90+ Days Past Due 0.28 0.13 80 0.20 0.06 87 0.27 0.10 84 0.15 0.05 0.05 0.04

 - Nonaccrual 1.29 1.91 46 0.15 0.61 15 0.87 1.34 36 0.18 0.54 0.22 0.42

 Const & Dev - 30-89 Days PD 2.69 2.24 67 1.02 1.05 57 1.37 1.74 51 1.16 0.87 0.37 0.63

 - 90+ Days Past Due 0.21 0.19 65 0.33 0.06 90 0.29 0.16 80 0.26 0.05 0.06 0.05

 - Nonaccrual 2.68 3.70 43 0.12 0.69 15 1.76 2.39 45 0.17 0.50 0.28 0.24

 1-4 Fam - 30-89 Days PD 0.64 0.80 52 0.46 0.41 62 0.88 0.69 71 N/A N/A N/A N/A

 - 90+ Days PD 0.02 0.08 49 0.31 0.02 96 0.17 0.08 78 N/A N/A N/A N/A

 - Nonaccrual 0.38 1.71 31 0.04 0.25 27 1.22 1.03 68 N/A N/A N/A N/A

 Other - 30-89 Days PD 2.04 1.25 74 0.56 0.58 56 0.49 0.96 40 N/A N/A N/A N/A

 - 90+ Days PD 0.19 0.09 76 0.02 0.03 66 0.12 0.07 75 N/A N/A N/A N/A

 - Nonaccrual 2.30 1.73 62 0.08 0.36 34 0.54 1.18 25 N/A N/A N/A N/A

 Multifamily - 30-89 Days PD 0.66 0.78 53 0.84 0.59 70 0.62 0.77 55 0.99 0.43 0.70 0.50

 - 90+ Days Past Due 0.00 0.03 37 0.14 0.06 80 0.00 0.04 30 0.01 0.04 0.05 0.03

 - Nonaccrual 0.47 0.80 45 0.60 0.45 73 0.43 0.63 50 0.62 0.38 0.21 0.31

 Nonfarm Nres- 30-89 Days PD 0.49 0.66 37 0.23 0.47 27 0.45 0.60 42 0.30 0.47 0.31 0.45

 - 90+ Days Past Due 0.35 0.08 88 0.10 0.04 83 0.26 0.05 90 0.07 0.03 0.04 0.03

 - Nonaccrual 0.27 0.75 17 0.15 0.51 18 0.18 0.61 15 0.16 0.51 0.17 0.53

 Owner Occ - 30-89 Days PD 0.37 0.28 67 0.14 0.19 45 0.26 0.21 60 N/A N/A N/A N/A

 - 90+ Days PD 0.30 0.03 97 0.08 0.01 90 0.26 0.02 98 N/A N/A N/A N/A

 - Nonaccrual 0.21 0.23 52 0.06 0.21 27 0.17 0.23 42 N/A N/A N/A N/A

 Other - 30-89 Days PD 0.12 0.36 17 0.09 0.27 25 0.18 0.36 33 N/A N/A N/A N/A

 - 90+ Days PD 0.05 0.05 71 0.02 0.02 62 0.01 0.02 59 N/A N/A N/A N/A

 - Nonaccrual 0.05 0.46 13 0.09 0.24 34 0.01 0.31 10 N/A N/A N/A N/A

 Farmland - 30-89 Days PD 0.18 0.54 40 1.39 0.49 87 1.33 0.50 84 0.40 0.44 4.29 0.39

 - 90+ Days Past Due 0.07 0.07 75 0.00 0.06 36 0.00 0.01 36 0.00 0.05 0.00 0.02

 - Nonaccrual 3.50 0.60 94 1.42 0.59 81 1.49 0.56 80 1.83 0.58 2.33 0.89

 Credit Card - 30-89 Days PD 1.14 1.54 30 3.73 1.49 89 4.57 1.67 94 4.37 1.69 4.25 1.52

 - 90+ Days Past Due 0.87 0.89 58 0.89 0.94 57 0.97 0.84 60 0.85 0.98 0.73 0.82

 - Nonaccrual 0.19 0.26 75 0.15 0.14 74 0.25 0.17 80 0.16 0.13 0.41 0.08

 Note: 30-89 Days Past Due amounts and ratios are confidential prior to March 2001.
3-62 BHCPR User’s Guide • March 2008

Past Due and Nonaccrual Loans and Leases (continued)

Memoranda

Real Estate Loans Secured by 

1–4 Family—30 to 89 Days Past Due 

(Percent of Real Estate Loans Secured 

by 1–4 Family)

Real estate loans secured by one- to 

four-family residential properties that 

are 30 to 89 days past due divided by 

real estate loans secured by one- to 

four-family residential properties, 

gross of unearned income.

Real Estate Loans Secured by 

1–4 Family— 

90 Days and Over Past Due 

(Percent of Real Estate Loans Secured 

by 1–4 Family)

Real estate loans secured by one- to 

four-family residential properties that 

are 90 days or more past due divided 

by real estate loans secured by one- to 

four-family residential properties, 

gross of unearned income.

Real Estate Loans Secured by 

1–4 Family—Nonaccrual 

(Percent of Real Estate Loans Secured 

by 1–4 Family)

Real estate loans secured by one- to 

four-family residential properties that 

are in nonaccrual status divided by 

real estate loans secured by one- to 

four-family residential properties, 

gross of unearned income.

Revolving—30 to 89 Days Past Due 

(Percent of Revolving Real Estate 

Loans Secured by 1–4 Family)

Revolving open-end real estate 

loans secured by one- to four-family 

residential properties and extended 

under lines of credit that are 30 to 

89 days past due divided by the 

 outstanding balance of revolving 

open-end real estate loans secured by 

one- to four-family residential proper

ties, gross of unearned income.

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-

-

-

-

-

-

-

Revolving— 

90 Days and Over Past Due 

(Percent of Revolving Real Estate 

Loans Secured by 1–4 Family)

Revolving open-end real estate 

loans secured by one- to four-family 

residential properties and extended 

under lines of credit that are 90 days 

or more past due divided by the 

outstanding balance of revolving 

open-end real estate loans secured by 

one- to four-family residential proper

ties, gross of unearned income.

Revolving—Nonaccrual 

(Percent of Revolving Real Estate 

Loans Secured by 1–4 Family)

Nonaccrual revolving open-end 

real estate loans secured by one- to 

four-family residential properties 

and extended under lines of credit 

divided by the outstanding balance of 

revolving open-end real estate loans 

secured by one- to four-family resi

dential properties, gross of unearned 

income.

Closed-End—30 to 89 Days Past Due 

(Percent of Closed-End 1–4 Family)

Other real estate loans secured by 

first and junior liens on one- to fourfamily residential properties that 

are 30 to 89 days past due divided 

by the outstanding balance of other 

real estate loans secured by first 

and junior liens on one- to fourfamily residential properties, gross of 

 unearned income.

Closed-End— 

90 Days and Over Past Due 

(Percent of Closed-End 1–4 Family)

Other real estate loans secured by 

first and junior liens on one- to fourfamily residential properties that 

are 90 days or more past due divided 

by the outstanding balance of other 

real estate loans secured by first 

and junior liens on one- to fourfamily residential properties, gross of 

 unearned income.

Closed-End—Nonaccrual 

(Percent of Closed-End 1–4 Family)

Other real estate loans secured by 

first and junior liens on one- to fourfamily residential properties that 

are in nonaccrual status divided by 

the outstanding balance of other 

real estate loans secured by first 

and junior liens on one- to fourfamily residential properties, gross of 

unearned income.

Closed-end—30 to 89 Days Past Due, 

Junior Lien 

(Percent of Closed-End 1–4 Family)

Other real estate loans secured by 

junior liens on one- to four-family 

residential properties that are 30 

to 89 days past due divided by the 

outstanding balance of other real 

estate loans secured by first 

and junior liens on one- to fourfamily residential properties, gross of 

unearned income.

Closed-End—90 Days and Over Past 

Due, Junior Lien 

(Percent of Closed-End 1–4 Family)

Other real estate loans secured by 

junior liens on one- to four-family 

residential properties that are 90 days 

or more past due divided by the out

standing balance of other real estate 

loans secured by first and junior 

liens on one- to four-family residen

tial properties, gross of unearned 

income.

Close-End—Nonaccrual, Junior Lien 

(Percent of Closed-End 1–4 Family)

Other real estate loans secured 

by junior liens on one- to fourfamily residential properties that 

are in nonaccrual status divided by 

the outstanding balance of other 

real estate loans secured by first 

and junior liens on one- to fourfamily residential properties, gross of 

unearned income.

Commercial Real Estate Loans— 

30 to 89 Days Past Due 

(Percent of Commercial Real Estate 

Loans)

Commercial real estate loans con

sisting of construction and land 

development loans and real estate 

loans secured by multifamily resi

dential properties and nonfarm non

residential properties that are 30 to 

89 days past due divided by the sum 
BHCPR User’s Guide • March 2008 3-63

of the outstanding balances, gross of 

 unearned income, of the same com

mercial real estate loan categories.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Commercial Real Estate Loans— 

90 Days and Over Past Due 

(Percent of Commercial Real Estate 

Loans)

Commercial real estate loans consist

ing of construction and land devel

opment loans, and real estate loans 

secured by multifamily residential 

properties and nonfarm nonresi

dential properties that are 90 days 

or more past due divided by the sum 

of the outstanding balances, gross of 

unearned income, of the same com

mercial real estate loan categories.

Commercial Real Estate Loans—Non

accrual 

(Percent of Commercial Real Estate 

Loans)

Nonaccrual commercial real estate 

loans consisting of construction 

and land development loans and real 

estate loans secured by multifamily 

residential properties and nonfarm 

nonresidential properties divided 

by the sum of the outstanding bal

ances, gross of unearned income, of 

the same commercial real estate loan 

 categories.

Construction and 

Land Development— 

30 to 89 Days Past Due 

(Percent of Construction and Land 

Development Loans)

Construction and land development 

loans that are 30 to 89 days past due 

divided by the outstanding balance of 

construction and land development 

loans, gross of unearned income.

Construction and 

Land Development— 

90 Days and Over Past Due 

(Percent of Construction and Land 

Development Loans) 

Construction and land develop

ment loans that are 90 days or 

more past due divided by the out

standing balance of construction 

and land development loans, gross 

of unearned income.

Construction and Land Development—

Nonaccrual 

(Percent of Construction and Land 

Development Loans) 

Construction and land development 

loans in nonaccrual status divided by 

the outstanding balance of construc

tion and land development loans, 

gross of unearned income.

1–4 Family—30–89 Days Past Due 

(Percent of Construction & Land 

Development)

1–4 family construction & land devel

opment loans that are 30 to 89 days 

past due divided by the outstanding 

balance of construction & land devel

opment loans, gross of unearned 

income.

1–4 Family— 

90 Days and Over Past Due 

(Percent of Construction & Land 

Development)

1–4 family construction & land 

development loans that are 90 days 

or more past due divided by the 

outstanding balance of construction 

& land development loans, gross of 

unearned income.

1–4 Family—Nonaccrual 

(Percent of Construction & Land 

Development)

Nonaccrual 1–4 family construction & 

land development loans divided by 

the outstanding balance of construc

tion & land development loans, gross 

of unearned income.

Other—30–89 Days Past Due 

(Percent of Construction & Land 

Development)

Other construction & land develop

ment loans that are 30 to 89 days 

past due divided by the outstanding 

balance of construction & land devel

opment loans, gross of unearned 

income.

Other—90 Days and Over Past Due 

(Percent of Construction & Land 

Development)

Other construction & land develop

ment loans that are 90 days or more 

past due divided by the outstanding 

balance of construction & land devel

opment loans, gross of unearned 

income.

Other—Nonaccrual 

(Percent of Construction & Land 

Development)

Nonaccrual other construction & land 

development loans divided by the 

outstanding balance of construction 

& land development loans, gross of 

unearned income.

Multifamily—30 to 89 Days Past Due 

(Percent of Multifamily Real Estate 

Loans)

Real estate loans secured by mul

tifamily residential properties that 

are 30 to 89 days past due divided 

by the outstanding balance of real 

estate loans secured by multifam

ily residential properties, gross of 

 unearned income.

Multifamily— 

90 Days and Over Past Due 

(Percent of Multifamily Real Estate 

Loans)

Real estate loans secured by mul

tifamily residential properties that 

are 90 days or more past due divided 

by the outstanding balance of real 

estate loans secured by multifam

ily residential properties, gross of 

 unearned income.

Multifamily—Nonaccrual 

(Percent of Multifamily Real Estate 

Loans)

Nonaccrual real estate loans secured 

by multifamily residential properties 

divided by the outstanding balance 

of real estate loans secured by multi

family residential properties, gross of 

unearned income.

Nonfarm Nonresidential— 

30 to 89 Days Past Due 

(Percent of Nonfarm Nonresidential 

Loans)

Real estate loans secured by nonfarm 

nonresidential properties that are 

30 to 89 days past due divided by 

the outstanding balance of real estate 
3-64 BHCPR User’s Guide • March 2008

loans secured by nonfarm nonresi

dential properties, gross of unearned 

income.

-

-

-

-

-

-

-

-

-

Nonfarm Nonresidential— 

90 Days and Over Past Due 

(Percent of Nonfarm Nonresidential 

Loans)

Real estate loans secured by nonfarm 

nonresidential properties that are 

90 days or more past due divided 

by the outstanding balance of real 

estate loans secured by nonfarm 

nonresidential properties, gross of 

unearned income.

Nonfarm Nonresidential—Nonaccrual 

(Percent of Nonfarm Nonresidential 

Loans)

Nonaccrual real estate loans secured 

by nonfarm nonresidential properties 

divided by the outstanding balance of 

real estate loans secured by nonfarm 

nonresidential properties, gross of 

unearned income.

Owner-Occupied— 

30 to 89 Days Past Due 

(Percent of Nonfarm Nonresidential 

Loans)

Owner-occupied nonfarm nonresi

dential loans that are 30 to 89 days 

past due divided by the outstanding 

balance of nonfarm nonresiden

tial loans, gross of unearned 

income.

Owner-Occupied— 

90 days and Over Past Due 

(Percent of Nonfarm Nonresidential 

Loans)

Owner-occupied nonfarm nonresi

dential loans that are 90 days or more 

past due divided by the outstanding 

balance of nonfarm nonresidential 

loans, gross of unearned income.

Owner-Occupied—Nonaccrual 

(Percent of Nonfarm Nonresidential 

Loans)

Nonaccrual owner-occupied nonfarm 

nonresidential loans that are 90 days 

or more past due divided by the 

outstanding balance of nonfarm non

residential loans, gross of unearned 

income.

Other—30 to 90 Days Past Due 

(Percent of Nonfarm Nonresidential 

Loans)

Other nonfarm nonresidential loans 

that are 30 to 89 days past due divided 

by the outstanding balance of non

farm nonresidential loans, gross of 

unearned income.

Other—90 Days and Over Past Due 

(Percent of Nonfarm Nonresidential 

Loans)

Other nonfarm nonresidential loans 

that are 90 days or more past due 

divided by the outstanding balance of 

nonfarm nonresidential loans, gross 

of unearned income.

Other—Nonaccrual 

(Percent of Nonfarm Nonresidential 

Loans)

Nonaccrual Other nonfarm nonresi

dential loans that are 90 days or more 

past due divided by the outstanding 

balance of nonfarm nonresidential 

loans, gross of unearned income.

Real Estate Loans Secured by 

 Farmland—30 to 89 Days Past Due 

(Percent of Real Estate Loans Secured 

by Farmland)

Real estate loans secured by farmland 

that are 30 to 89 days past due divided 

by the outstanding balance of real 

estate loans secured by farmland, 

gross of unearned income.

Real Estate Loans 

Secured by Farmland— 

90 Days and Over Past Due 

(Percent of Real Estate Loans Secured 

by Farmland)

Real estate loans secured by farm

land that are 90 days or more past 

due divided by the outstanding 

balance of real estate loans secured 

by farmland, gross of unearned 

income.

Real Estate Loans Secured by 

Farmland—Nonaccrual 

(Percent of Real Estate Loans Secured 

by Farmland)

Nonaccrual real estate loans 

secured by farmland divided by the 

outstanding balance of real estate 

loans secured by farmland, gross of 

unearned income.

Credit Card Loans— 

30 to 89 Days Past Due 

(Percent of Credit Card Loans)

Credit card loans on which interest or 

principal is due and unpaid for 30 to 

89 days divided by the outstanding 

balance of credit card loans, gross of 

unearned income.

Credit Card Loans— 

90 Days and Over Past Due 

(Percent of Credit Card Loans)

Credit card loans on which interest 

or principal is due and unpaid for 

90 days or more divided by the out

standing balance of credit card loans, 

gross of unearned income.

Credit Card Loans—Nonaccrual 

(Percent of Credit Card Loans)

Nonaccrual credit card loans divided 

by the outstanding balance of credit 

card loans, gross of unearned 

income. 
BHCPR User’s Guide • March 2008 3-65

 9999999 SAMPLE BANK HOLDING COMPANY RISK-BASED CAPITAL PAGE 14

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 RISK-BASED CAPITAL ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ------------------------- ------------ ------------ ------------ ------------ ------------

 TIER 1 CAPITAL:

 Total Equity Capital 5,327,801 5,261,170 5,292,800 4,987,023 4,237,264

 Net Unrealized Gains(Losses) on AFS Secs -199,862 -24,064 -108,893 -18,948 -10,068

 Less: Net Unrealized Loss on AFS Eq Secs 0 0 0 0 649

 Accum Net Gains(Losses) on Cash Flow Hedg 138,913 -29,776 65,214 -41,716 -50,263

 Less: Nonqualifying Perpetual Pref Stock 0 0 0 0 0

 Qual Minority Interest+Qual Tr Pref Secs 450,120 473,141 450,247 452,634 621,346

 Less: Disallowed Goodwill and Oth Intang 2,150,189 2,204,566 2,159,007 2,062,651 2,086,752

 Less: Cumulative Chg in Fair Val of Liab 0 0 0 N/A N/A

 Less: Disallowed Servicing Assts and PCCR 16 42 22 257 1,121

 Less: Disallowed Deferred Tax Assets 0 0 0 0 0

 Other Additns To (Deduct From) Tier 1 Cap -42,479 0 -31,463 0 0

 Tier 1 Capital 3,646,186 3,583,543 3,596,234 3,437,413 2,830,419

 TIER 2 CAPITAL:

 Qualifying Sub Debt & Redeemable Pref Stk 1,470,443 1,469,836 1,470,292 1,469,684 1,415,209

 Cumulative PPS Includible in Tier 2 0 0 0 0 0

 ALLL Includible in Tier 2 526,983 391,746 481,438 385,050 357,144

 Unrlzd Gains on AFS Eq Sec Incl in Tier 2 7 142 9 1,106 0

 Other Tier 2 Capital Components 0 0 0 0 0

 Allowable Tier 2 Capital

 (Limited to Amount of Tier 1 Capital) 1,997,433 1,861,724 1,951,739 1,855,840 1,772,353

 TIER 3 CAPITAL: 0 0 0 0 0

 Total RB Capital Before Deductions 5,643,619 5,445,267 5,547,973 5,293,253 4,602,772

 Less: Deductions for RBC 0 0 0 0 0

 TOTAL RISK-BASED CAPITAL 5,643,619 5,445,267 5,547,973 5,293,253 4,602,772

 RISK-WEIGHTED ASSETS ($000):

 Total On-B/S RWA 41,339,783 37,673,877 40,509,836 36,324,604 31,530,026

 Total Off-B/S Items & Deriv Cr Eq RWA 6,374,444 7,127,992 7,005,864 6,744,535 6,105,976

 Risk-Weighted Assets 47,714,227 44,801,869 47,515,699 43,069,139 37,636,002

 Market Risk Equivalent Assets 0 0 0 0 0

 Risk-Weighted Assets Before Deductions 47,714,227 44,801,869 47,515,699 43,069,139 37,636,002

 Less: Excess Allow for Loan & Lease Loss 0 0 0 0 0

 Less: Alloc Transfer Risk Reserve 0 0 0 0 0

 Total Risk-Weighted Assets 47,714,227 44,801,869 47,515,699 43,069,139 37,636,002

 Average Total Assets for Leverage Ratio 50,763,618 45,274,377 48,782,124 43,755,258 34,692,845

 MEMORANDA:

 Mortgage Servicing Assets 8,031 9,054 8,369 9,317 10,679

 Purchased Credit Card Relationships & NMSA 158 415 215 494 1,210

 All Other Identifiable Intangible Assets 140,671 192,678 149,493 162,134 199,165

 CAPITAL RATIOS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 -------------- ----------------- ----------------- ----------------- ------------- -------------

 Tier 1 Leverage Ratio 7.18 7.37 41 7.92 7.67 54 7.37 7.45 44 7.86 7.79 8.16 7.44

 Tier 1 RBC Ratio 7.64 8.85 19 8.00 9.45 16 7.57 8.99 22 7.98 9.59 7.52 9.57

 Total Risk-Based Capital Ratio 11.83 11.55 61 12.15 12.04 53 11.68 11.63 56 12.29 12.18 12.23 12.32

 Tangible Tier 1 Leverage Ratio 7.17 7.03 47 7.90 7.33 61 7.36 7.09 50 7.84 7.47 8.13 7.11

 Tangible Common Eq Cap/Tan Assets 5.69 5.39 47 6.06 5.85 51 5.68 5.60 43 5.96 5.92 5.26 5.67

 OTHER RATIOS

 ------------

 Mtg Srvg Assets/Prin Bal 1-4 Fam Others 0.65 0.95 29 0.73 0.90 36 0.68 0.87 32 0.74 0.89 0.84 0.83

 Est FV of Mtg Srvg Assets/Mtg Serv Asts 113.75 107.71 73 113.68 117.86 64 115.61 111.93 69 108.63 115.91 100.72 115.27
3-66 BHCPR User’s Guide • March 2008

Risk-Based Capital

BHCPR page 14 presents the riskbased capital ratios and the compo

nents of total risk-based capital and 

risk-weighted assets for bank holding 

companies. In addition, this page 

provides additional information on 

risk-weighted assets.

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For a complete description of the 

 Federal Reserve Board’s risk-based 

capital ade quacy guidelines for 

bank holding companies, please refer 

to Appendices A and E of Regula

tion Y, 12 C.F.R. 225. Risk-based 

capital data provided on this page are 

derived primarily from Schedule 

HC-R of the FR Y-9C report form.

Risk-Based Capital ($000)

Tier 1 Capital

Total Equity Capital

The sum of perpetual preferred stock 

and related surplus, common stock 

and related surplus, retained earn

ings, accumulated other comprehen

sive income, and other equity capital 

components.

Net Unrealized Gains (Losses) on AFS 

Securities

The amount of net unrealized holding 

gains (losses) on available-for-sale

securities included in accumulated 

other comprehensive income. In 

computing tier 1 capital, this amount 

is added back to equity capital if it 

represents a loss or negative value 

and deducted from equity capital if it 

represents a gain or positive value.

Less: Net Unrealized Loss on 

AFS Eq Secs

The amount of any net unrealized 

holding loss on available-for-sale 

equity securities included in accumu

lated other comprehensive income. 

This item is displayed as a positive 

value.

Accumulated Net Gains (Losses) on 

Cash Flow Hedges

The amount of accumulated net gains 

(losses) on cash flow hedges included 

in accumulated other comprehensive 

income. In computing tier 1 capital, 

this amount is added back to equity 

capital if it represents a loss or nega

tive value and deducted from equity 

capital if it represents a gain or posi

tive value. This item is available only 

for report dates after December 31, 

1998.

Less: Nonqualifying Perpetual 

Preferred Stock

The amount of perpetual preferred 

stock that does not qualify for inclu

sion in Tier 1 capital based on the 

Federal Reserve’s capital guidelines 

for bank holding companies. 

Qualifying Minority Interest and 

Qulaifying Trust Preferred Securities

The portion of minority interests 

in consolidated subsidiaries that is 

eligible for inclusion in Tier 1 capital, 

including qualifying trust preferrd 

securities.

Less: Disallowed Goodwill and Other 

Intangibles

The amounts of Goodwill and other 

intangible assets that do not qualify 

for inclusion in Tier 1 capital. 

Less: Cumulative Change in Fair Value 

of Liabilities

The cumulative change in fair value 

of all financial liabilities accounted 

for under a fair value option that is 

included in retained earnings and is 

attributable to changes in the bank 

holding company's own creditworthi

ness (if a net gain, this item is reported 

as a positive value; if a net loss, it is 

reported as a negative value.)

Less: Disallowed Servicing Assets and 

Purchased Credit Card Relationships

The portion of servicing assets and 

purchased credit card relationships 

that does not qualify for inclusion in 

Tier 1 capital. 

Less: Disallowed Deferred Tax Assets

The amount of net deferred tax 

assets that does not qualify for inclu

sion in Tier 1 capital.

Other Additions to (Deductions from) 

Tier 1 Capital

The amount of any other additions 

to, or deductions from, Tier 1 capi

tal. For purposes of this item, bank 

holding companies are to report 

as a deduction from Tier 1 capital 

50 percent of the aggregate amount of 

investments in banking and finance 

subsidiaries that are not consolidated 

for accounting or regulatory report 

purposes.

Tier 1 Capital

The sum of total equity capital, quali

fying minority interests in consolidat

ed subsidiaries, and other additions 

to (deductions from) Tier 1 Capital 

less net unrealized gains (losses) on 

available-for-sale securities, net 

unrealized loss on available-for-sale 

equity securities, accumulated net 

gains (losses) on cash flow hedges, 

nonqualifying perpetual preferred 

stock, disallowed goodwill and 

other intangible assets, disallowed 

servicing assets and purchased credit 

card relationships, and deferred tax 

assets.

Tier 2 Capital

Qualifying Subordinated Debt and 

Redeemable Preferred Stock

The portion of qualifying limited-life 

capital instruments that is includible 

in Tier 2 capital.

Cumulative Perpetual Preferred Stock 

Includible in Tier 2 Capital

The amount of outstanding cumula

tive perpetual preferred stock, includ

ing any amounts received in excess 

of par or stated value, includible in 

Tier 2 Capital.

Allowance for Loan and Lease Losses 

Includible in Tier 2 Capital

The portion of the bank holding 
BHCPR User’s Guide • March 2008 3-67

company’s allowance for loan and 

lease losses that is includible in Tier 

2 capital. The amount cannot exceed 

1.25 percent of the company’s gross 

risk-weighted assets.

Unrealized Gains on Available-For-Sale 

Equity Securities Includible in Tier 2 

Capital 

The pretax net unrealized holding 

gain, if any, on available-for-sale 

equity securities that is includible 

in Tier 2 capital. The amount cannot 

exceed 45 percent of the bank hold

ing company’s pretax net unrealized 

holding gain on available-for-sale 

equity securities with readily deter

minable fair values.

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Other Tier 2 Capital Components 

The amount of any other items 

that qualify for inclusion in Tier 2 

capital.

Allowable Tier 2 Capital 

The amount of allowable Tier 2 

capital. The maximum amount of 

Tier 2 capital that is allowable in a 

bank holding company’s qualifying 

total capital is 100 percent of Tier 1 

capital.

Tier 3 Capital 

The amount of the bank holding 

company’s Tier 3 capital allocated for 

market risk. This item is only appli

cable to bank holding company’s 

that are subject to the market risk 

capital requirement andmay not be 

used to support credit risk. The sum of 

Tier 3 capital and allowable Tier 2 

capital may not exceed Tier 1 

capital.

Total Risk-Based Capital Before 

Deductions

The sum of Tier 1 capital and allow

able Tier 2 capital plus Tier 3 Capital, 

where applicable.

Less: Deductions for Risk-Based Capital

The amount of any intentional 

reciprocol cross-holdings of banking 

organizations’ capital instruments, 

and any other deductions for total 

risk-based capital as determined by 

the Federal Reserve or the capital 

guidelines.

Total Risk-Based Capital

The sum of Tier 1, Tier 2, and Tier 3 

capital, where applicable, less deduc

tions for total risk-based capital.

Risk-Weighted Assets

Total On-Balance-Sheet Risk-Weighted 

Assets

The sum of gross on-balance-sheet 

assets that are risk-weighted at 20 

percent, 50 percent, or 100 percent.

Total Off-Balance-Sheet Items and 

Derivatives Credit Equivalent 

Risk-Weighted Assets

Credit equivalent amounts of offbalance sheet and derivative items 

that are risk-weighted at 20 percent, 

50 percent, or 100 percent.

Risk-Weighted Assets

The sum of on-balance-sheet riskweighted assets and off-balance-sheet 

items and derivatives credit equiva

lent risk-weighted assets.

Market Risk Equivalent Assets

The amount of the bank holding com

pany’s measure for market risk (as 

computed using its internal model) 

multiplied by 12.5. See the Federal 

Reserve’s capital guidelines for spe

cific instructions on the calculation of 

the market risk measure.

Risk-Weighted Assets Before 

Deductions

The sum of risk-weighted assets and 

market risk equivalent assets.

Less: Excess Allowance for Loan and 

Lease Losses

The excess amount of the allowance 

for loan and lease losses over 1.25 per

cent of gross risk-weighted assets.

Less: Allocated Transfer Risk Reserve

The amount of any allocated transfer 

risk reserve the bank holding com

pany is required to establish and 

maintain as specified in Section 905(a) 

of the International Lending Super

vision Act of 1983, in the Federal 

Reserve’s regulation implementing 

the Act (Subpart D of Federal Reserve 

Regulation K), and in any guidelines, 

letters, or instructions issued by the 

Federal Reserve.

Total Risk-Weighted Assets

Risk-weighted assets before deduc

tions less the excess allowance for 

loan and lease losses and any allo

cated transfer risk reserve.

Average Total Assets for Leverage 

Capital Purposes

Average total assets less disallowed 

goodwill and other disallowed intan

gible assets, disallowed servicing 

assets and purchased credit card 

relationships, disallowed deferred 

tax assets, and other deductions from 

assets for leverage capital purposes.

Memoranda

Mortgage Servicing Assets

The unamortized cost of acquiring 

contracts to service loans secured by 

real estate.

Purchased Credit Card Relationships 

and Nonmortgage Servicing Assets

The sum of unamortized amount of 

purchased credit card relationships 

arising from the purchase of credit 

card receivables along with the right 

to provide credit card services to 

those customers and nonmortgage 

servicing assets arising from servic

ing contracts on financial assets other 

than loans secured by real estate.

All Other Identifiable Intangible Assets

The unamortized amount of other 

specifically identifiable intangible 

assets, including core deposit intan

gibles, favorable leasehold rights, and 

organization costs.
3-68 BHCPR User’s Guide • March 2008

Capital Ratios

Tier 1 Leverage Ratio

Tier 1 capital divided by average 

total assets for leverage capital 

purposes.

Tier 1 Risk-Based Capital Ratio

Tier 1 capital divided by total riskweighted assets.

Total Risk-Based Capital Ratio

Total risk-based capital divided by 

total risk-weighted assets.

Tangible Tier 1 Leverage Ratio

Tier 1 capital, net of intangible 

assets, divided by average assets for 

the latest quarter, net of intangible 

assets.

Tangible Common Equity Capital/

Tangible Assets

Equity capital minus the sum of per

petual preferred stock (net of related 

treasury stock) and intangible assets, 

divided by total assets, net of intan

gible assets.

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Other Ratios

Mortgage Servicing Assets/Principal 

Balance

Mortgage servicing assets divided by 

the outstanding principal balances 

of 1–4 family residential mortgages 

serviced for others with recourse and 

without recourse or other servicerprovided credit enhancements.

Estimated Fair Value of Mortgage 

Servicing Assets/Mortgage

Estimated fair value of mortgage 

servicing assets divided by mortgage 

servicing assets.
BHCPR User’s Guide • March 2008 3-69

 9999999 SAMPLE BANK HOLDING COMPANY INSURANCE AND BROKER-DEALER ACTIVITIES PAGE 15

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 PERCENT CHANGE

 INSURANCE ACTIVITIES ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-QTR 1-YR

 --------------------------- ------------ ------------ ------------ ------------ ------------ --------------

 Total Insurance Underwriting Assets 0 0 0 0 0 N/A N/A

 Total Property Casualty Companies 0 0 0 0 0 N/A N/A

 Reinsurance Recoverables (P/C) 0 0 0 0 0 N/A N/A

 Total Life Health Companies 0 0 0 0 0 N/A N/A

 Reinsurance Recoverables (L/H) 0 0 0 0 0 N/A N/A

 Separate Account Assets (L/H) 0 0 0 0 0 N/A N/A

 Total Insurance Underwriting Equity 0 0 0 0 0 N/A N/A

 Total Property Casualty Companies 0 0 0 0 0 N/A N/A

 Total Life Health Companies 0 0 0 0 0 N/A N/A

 Total Insurance Underwriting Net Income 0 0 0 0 0 N/A N/A

 Total Property Casualty Companies 0 0 0 0 0 N/A N/A

 Total Life Health Companies 0 0 0 0 0 N/A N/A

 Claims & Claims Adj Expense Reserves(P/C) 0 0 0 0 0 N/A N/A

 Unearned Premiums (P/C) 0 0 0 0 0 N/A N/A

 Policyholder Ben & Contracthold Funds(L/H) 0 0 0 0 0 N/A N/A

 Separate Account Liabilities (L/H) 0 0 0 0 0 N/A N/A

 Insurance Activities Revenue 378 12 1,428 6,573 6,209 -73.5 3050.0

 Insurance Comm & Fees (excl Premiums) 378 12 1,428 6,573 6,209 -73.5 3050.0

 Ins & Reins Underwriting Inc (incl Prem) 0 0 0 0 0 N/A N/A

 Premiums 0 0 0 0 0 N/A N/A

 Credit Related Insur Underwriting 0 0 0 0 0 N/A N/A

 Other Insurance Underwriting 0 0 0 0 0 N/A N/A

 Insurance Benefits, Losses, Expenses 0 0 0 0 0 N/A N/A

 Net Assets of Insurance Underwriting Subs 0 0 0 0 0 N/A N/A

 Life Ins Assets 607,483 583,035 601,253 627,316 604,663 1.0 4.2

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ANALYSIS RATIOS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 --------------- ----------------- ----------------- ----------------- ------------- -------------

 Ins Underwriting Assets/Consol Assets 0.00 0.04 30 0.00 0.05 29 0.00 0.05 30 0.00 0.05 0.00 0.06

 Ins Under Assets(P/C)/Tot Ins Und Ast N/A 40.31 N/A N/A 40.94 N/A N/A 41.42 N/A N/A 44.70 N/A 39.72

 Ins Under Assets(L/H)/Tot Ins Und Ast N/A 59.69 N/A N/A 59.06 N/A N/A 58.58 N/A N/A 55.30 N/A 60.28

 Sep Acct Assets(L/H)/Total Life Ast N/A 0.97 N/A N/A 0.83 N/A N/A 0.98 N/A N/A 0.74 N/A 0.48

 Ins Activities Revenue/Adj Oper Inc 0.06 1.06 23 0.00 1.26 8 0.06 1.21 17 0.28 1.24 0.34 1.49

 Premium Inc/Ins Activities Revenue 0.00 13.10 32 0.00 8.89 30 0.00 10.36 30 0.00 8.92 0.00 11.36

 Credit Rel Prem Inc/Tot Prem Inc N/A 76.96 N/A N/A 73.92 N/A N/A 73.60 N/A N/A 75.39 N/A 73.61

 Other Prem Inc/Total Prem Inc N/A 23.04 N/A N/A 26.08 N/A N/A 26.40 N/A N/A 24.61 N/A 26.39

 Ins Under Net Income/Consol Net Income 0.00 0.09 38 0.00 0.28 33 0.00 0.23 37 0.00 0.21 0.00 0.33

 Ins Net Inc (P/C)/Equity (P/C) N/A 13.64 N/A N/A 18.94 N/A N/A 12.02 N/A N/A 7.90 N/A 10.09

 Ins Net Inc (L/H)/Equity (L/H) N/A 5.46 N/A N/A 4.85 N/A N/A 7.25 N/A N/A 6.78 N/A 12.57

 Insur Ben, Losses, Exp/Insur Premiums N/A 123.61 N/A N/A 120.55 N/A N/A 133.41 N/A N/A 88.63 N/A 107.42

 Reinsurance Recov(P/C)/Tot Assets(P/C) N/A 1.65 N/A N/A 0.96 N/A N/A 3.09 N/A N/A 2.64 N/A 1.48

 Reinsurance Recov(L/H)/Tot Assets(L/H) N/A 0.35 N/A N/A 0.23 N/A N/A 0.37 N/A N/A 0.29 N/A 0.66

 Net Assets Ins Under Subs/Cons Assets 0.00 0.00 41 0.00 0.01 41 0.00 0.00 41 0.00 0.01 0.00 0.00

 Life Ins Assets/Tier 1 Cap + ALLL 14.65 13.23 53 14.74 12.60 55 14.82 13.48 54 16.49 11.97 19.08 10.03

 BROKER-DEALER ACTIVITIES

 ------------------------

 Net Assets of Broker-Dealer Subs ($000) 0 0 0 0 0

 Net Assets Broker-Dealer Subs/Cons Asts 0.00 0.65 30 0.00 0.99 32 0.00 0.64 32 0.00 0.98 0.00 1.22
3-70 BHCPR User’s Guide • March 2008

Insurance and Broker-Dealer Activities

BHCPR page 15 provides data on 

both property casualty and life and 

health underwriting activities of 

BHCs and their subsidiaries on a 

consolidated basis. Dollar amounts 

and analytical ratios for both types of 

insurance underwriting activities are 

presented for assets, equity, insur

ance underwriting income, claims 

and claims adjustment expense 

reserves, and insurance revenues. 

Additionally, the dollar amount of 

broker-dealer subsidiary assets is 

presented along with a ratio that 

relates this item to consolidated assets 

of the BHC.

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Total Insurance Underwriting Assets

The sum of total consolidated prop

erty casualty and life and health 

assets that are specific to insurance 

underwriting activities of the BHC.

Total Property Casualty Assets

Total consolidated assets that are spe

cific to property casualty insurance 

underwriting activities of the BHC.

Reinsurance Recoverables (P/C)

Total property casualty insurance 

reinsurance recov er ables from unaf

filiated property casualty reinsurers 

only.

Total Life Health Assets

Total consolidated assets that are 

specific to life and health insurance 

underwriting activities of the BHC.

Reinsurance Recoverables (L/H)

Total life and health insurance rein

surance recoverables from unaffili

ated life and health reinsurers only.

Separate Account Assets (L/H)

Life and health assets qualifying 

for separate account summary total 

presentation in the balance sheet, 

including assets related to products 

in which the contractholder and not 

the insurer retains all or most of the 

investment and/or interest rate risk.

Total Insurance Underwriting Equity

The sum of total consolidated equity 

capital of property casualty and life 

and health underwriting subsidi

aries that are consolidated under 

GAAP.

Total Property Casualty Companies

Total equity capital of property casu

alty underwriting subsidiaries that 

are consolidated under GAAP.

Total Life Health Companies

Total equity capital of life and health 

underwriting subsidiaries that are 

consolidated under GAAP.

Total Insurance Underwriting Net 

Income

Consolidated net income attributable 

to property and casualty and life 

and health insurance underwriting 

related activities of the BHC.

Total Property Casualty Companies

Consolidated net income attributable 

to property and casualty insurance 

underwriting related activities of the 

BHC.

Total Life Health Companies

Consolidated net income attribut

able to life and health insurance 

underwriting related activities of the 

BHC.

Claims & Claims Adjustment Expense 

Reserves (P/C)

The liability for unpaid claims and 

claims adjustment expense reserves, 

which represents the estimated ulti

mate cost of settling claims, net of 

estimated recoveries, and including 

all costs expected to be incurred in 

connection with the settlement of 

unpaid claims.

Unearned Premiums (P/C)

The reserve for unearned premiums, 

which represents the policy premi

ums associated with the unexpired 

portion of the term of coverage.

Policyholder Benefits & Contractholder 

Funds (L/H)

The liability for future policy 

benefits, which represents the pre

sent value of future policy benefits 

to be paid to or on the behalf of poli

cyholders and related expenses less 

the present value of future net 

premiums. This item also includes 

con tractholder funds that represent 

receipts from the issuance of uni

versal life, corporate owned life 

insurance, pension investment, 

and certain deferred annuity 

contracts.

Separate Account Liabilities (L/H)

All liabilities qualifying for separate 

account summary presentation in the 

insurer’s balance sheet.

Insurance Activities Revenue

The amount of insurance and rein

surance underwriting income plus 

other insurance and reinsurance 

activities income.

Insurance Commissions & Fees 

(Excluding Premiums)

Insurance and reinsurance underwrit

ing income, excluding premiums.

Insurance and Reinsurance 

Underwriting Income 

(Including Premiums)

Income from other insurance and 

reinsurance activities, including 

premiums.

Premiums

The sum of total credit related insur

ance underwriting premiums and 

other insurance underwriting premi

ums listed below.

Credit Related Insurance Underwriting 

Premiums

Premiums reported above that were 
BHCPR User’s Guide • March 2008 3-71

earned by property casualty and 

health insurers, or written by life 

insurers, related to lending activities, 

e.g., credit life and mortgage insur

ance. Title insurance premiums are 

included; insurance agency income 

is excluded.

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Other Insurance Underwriting 

Premiums

This item includes insurance premi

ums that were earned by property 

and casualty and health insurers, or 

written by life insurers, other than 

premiums earned on credit life and 

mortgage insurance.

Insurance Benefits, Losses, Expenses

The current and future benefits, losses 

and expenses from insurance-related 

activities.

Net Assets of FHC Insurance 

Underwriting Subs

This item includes only the net assets 

of a financial holding company’s 

insurance underwriting subsidiaries 

that engage in insurance underwrit

ing activities that have been newly 

authorized by the Gramm–Leach– 

Bliley Act. (Excludes intercompany 

assets and claims on affiliates that 

are eliminated when preparing 

con solidated statements. Also 

excludes any subsidiaries that are 

held through a U.S. depository 

institution.)

Life Insurance Assets

Life insurance assets include the cash 

surrender value of life insurance 

reported by the insurance carrier, less 

any applicable surrender charges not 

reflected by the carrier in this reported 

value, on all forms of permanent life 

insurance policies owned by the bank 

holding company, its consolidated 

subsidiaries, and grantor (rabbi) trusts 

established by the bank subsidiary 

or its consolidated subsidiaries, 

regardless of the purposes for acquir

ing the insurance and regardless of 

whether the insurance is a general 

account obligation of the insurer or 

a separate account obligation of the 

insurer.

Analysis Ratios

Insurance Underwriting Assets/ 

Consolidated Assets

The sum of total consolidated prop

erty casualty and life and health 

assets that are specific to insurance 

underwriting activities of the BHC 

divided by consolidated assets.

Insurance Underwriting Assets (P/C)/

Total Insurance Underwriting Assets

Total consolidated assets that are spe

cific to property casualty insurance 

underwriting activities for the BHC 

divided by total insurance underwrit

ing assets.

Insurance Underwriting Assets (L/H)/

Total Insurance Underwriting Assets 

Total consolidated assets that are 

specific to life and health insurance 

underwriting activities of the BHC 

divided by total insurance underwrit

ing assets. 

Separate Account Assets (L/H)/ 

Total Life Assets

Life and health assets qualifying 

for separate account summary total 

presentation in the balance sheet, 

including assets related to products 

in which the contractholder and not 

the insurer retains all or most of the 

investment and/or interest rate 

risk, divided by total life and health 

underwriting assets.

Insurance Commissions & Fees 

(Including Premiums)/Adjusted 

Operating Income

All income from insurance and 

reinsurance underwriting, including 

the amount of premiums earned by 

property casualty insurers and writ

ten by life and health insurers, and 

from insurance agency and broker

age operations, including credit life 

insurance, reinsurance, and annuities 

plus the BHC’s proportionate share of 

the income or loss in unconsolidated 

subsidiaries, associated companies, 

joint ventures, general partner

ships, and limited partnerships 

principally engaged in insurance 

underwriting, reinsurance, or insur

ance sales activities divided by 

adjusted operating income.

Premium Income/Insurance Commissions & Fees (Including Premiums)

The sum of total credit related insur

ance underwriting premiums and 

other insurance underwriting pre

miums divided by total insurance 

commissions and fees (including 

premiums).

Credit Related Premium Income/Total 

Premiums 

Premiums that were earned by 

property casualty and health insur

ers, or written by life insurers, 

related to lending activities, on 

credit life and mortgage insurance, 

including title insurance premiums 

but excluding insurance agency 

income.

Other Premium Income/Total Premium 

Income

Insurance premiums that were 

earned by property casualty and 

health insurers, or written by life 

insurers, other than premiums 

earned on credit life and mortgage 

insurance divided by total premium 

income.

Insurance Underwriting Net Income/

Consolidated Net Income

Consolidated net income attribut

able to property casualty and life 

and health insurance underwriting 

related activities of the BHC divided 

by consolidated net income of the 

BHC.

Insurance Underwriting Net Income 

(P/C)/Equity (P/C)

Consolidated net income attribut

able to property casualty insurance 

underwriting related activities of 

the BHC divided by total property 

casualty insurance underwriting 

subsidiary equity capital.

Insurance Underwriting Net Income 

(L/H)/Equity (L/H)

Consolidated net income attribut
3-72 BHCPR User’s Guide • March 2008

able to life and health insurance 

underwriting related activities of the 

BHC divided by total life and health 

insurance underwriting subsidiary 

equity capital.

Insurance Benefits, Losses, and 

Expenses/Insurance Premiums

The current and future benefits, losses 

and expenses from insurance-related 

activities divided by total insurance 

premiums.

Reinsurance Recoverables (P/C)/ 

Total Assets(P/C)

Total property casualty insurance 

subsidiary reinsurance recover ables 

from unaffiliated property casualty 

reinsurers only divided by total prop

erty and casualty insurance under

writing subsidiary assets.

-

-

-

-

-

-

-

-

-

Reinsurance Recoverables (L/H)/Total 

Assets (L/H)

Total life and health insurance sub

sidiary reinsurance recoverables from 

unaffiliated life and health reinsurers 

only divided by total life and health 

insurance underwriting subsidiary 

assets. 

Net Assets of FHC Insurance 

Underwriting Subsidiaries/ 

Consolidated Assets

The consolidated net assets of a 

financial holding company’s (FHC's) 

insurance underwriting subsidiaries 

that engage in insurance underwrit

ing activities that have been newly 

authorized by the Gramm–Leach–Bli

ley Act divided by total consolidated 

assets of the BHC.

Life Insurance Assets/Tier 1 Capital + 

Allowance for Loan and Lease Losses

Life insurance assets divided by Tier 

1 capital plus the allowance for loans 

and lease losses.

Broker-Dealer Activities

Net Assets of FHC Broker-Dealer Subs 

($000)

Net assets of a FHC’s brokerdealer subsidiaries that engage in 

underwriting or dealing securities 

pursuant to the BHC Act as amended 

by the Gramm–Leach–Bliley Act. 

(Excludes intercompany assets and 

claims on affiliates that are elimi

nated when preparing con solidated 

statements. Also excludes any sub

sidiaries that are held through a U.S. 

depository institution.)

Net Assets of FHC Broker-Dealer Subs/

Consolidated Assets

Net assets of a FHC’s broker-dealer 

subsidiaries that engage in under

writing or dealing securities pursu

ant to the BHC Act as amended by 

the Gram–Leach–Bliley Act divided 

by total consolidated assets of the 

FHC.
BHCPR User’s Guide • March 2008 3-73

 9999999 SAMPLE BANK HOLDING COMPANY FOREIGN ACTIVITIES PAGE 16

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 FOREIGN ACTIVITIES ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ------------------------- ------------ ------------ ------------ ------------ ------------

 Total Foreign Loans and Leases 58,202 33,982 50,954 40,300 25,291

 Real Estate Loans 2,200 2,305 2,234 2,336 3,936

 Commercial and Industrial Loans 23,081 430 24,201 385 1,460

 Loans to Dep Inst & Other Banks Accept 32,921 31,247 24,519 37,579 19,895

 Loans to Foreign Govts and Inst 0 0 0 0 0

 Loans to Individuals 0 0 0 0 0

 Agricultural Loans 0 0 0 0 0

 Other Foreign Loans 0 0 0 0 0

 Lease Financing Receivables 0 0 0 0 0

 Debt Securities 500 500 500 500 10

 Interest-Bearing Bank Balances 0 0 0 0 0

 Total Selected Foreign Assets 58,702 34,482 51,454 40,800 25,301

 Total Foreign Deposits 3,291,422 2,524,190 3,375,426 2,552,526 2,179,436

 Interest-Bearing Deposits 3,291,422 2,524,190 3,375,426 2,552,526 2,179,436

 Non-Interest-Bearing Deposits 0 0 0 0 0

 ANALYSIS RATIOS BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 --------------- ----------------- ----------------- ----------------- ------------- -------------

 Yield: Foreign Loans 0.00 3.01 25 0.00 3.37 26 0.00 3.00 26 0.00 2.66 0.00 2.35

 Cost: Interest-Bearing Deposits 3.65 3.03 86 4.87 4.46 65 4.82 4.23 74 4.63 4.23 3.17 2.79

 NET LOSSES AS % OF FOREIGN LNS BY TYPE:

 Real Estate Loans N/A 58.50 N/A N/A 25.50 N/A N/A 8.22 N/A N/A 68.14 N/A 28.10

 Commercial and Industrial Loans N/A 0.58 N/A N/A 185.89 N/A N/A 2.70 N/A N/A 0.22 60.62 10.52

 Foreign Governments and Inst N/A 0.04 N/A N/A -0.44 N/A N/A -0.24 N/A N/A -0.13 N/A 0.00

 GROWTH RATES:

 Net Loans and Leases 71.27 201.40 73 52.41 5.42 82 26.44 126.76 65 59.35 148.72 417.52 16.59

 Total Selected Assets 70.24 62.61 80 54.58 21.79 80 26.11 126.31 60 61.26 67.29 415.61 16.60

 Deposits 30.40 26.42 65 32.02 31.25 64 32.24 41.77 66 17.12 33.71 395.90 18.44
3-74 BHCPR User’s Guide • March 2008

Foreign Activities

BHCPR page 16 provides informa

tion on the BHC's activities in for

eign offices, Edge-Act subsidiaries, 

or international banking facilities 

(IBF).

-

-

-

-

-

-

-

-

-

-

-

-

-

Total Foreign Loans

The sum of real estate loans to nonU.S. addressees, loans to non-U.S. 

depository institutions, loans to 

foreign governments and official 

institutions, loans to individuals 

in foreign offices, or agricultural 

other loans in foreign offices, and 

foreign lease financing receivables. 

(Note: This total represents the loan 

and lease balance before deducting 

unearned income.)

Real Estate Loans

Loans secured by real estate to nonU.S. addressees. Prior to March 31, 

2001, this item reflects consolidated 

real estate loans minus domestic real 

estate loans.

Commercial and Industrial Loans

Loans for commercial and indus

trial purposes to non-U.S. addressees 

(domicile), which are sole proprietor

ships, partnerships, corporations, and 

other business enterprises.

Loans to Depository Institutions

Loans to U.S. and foreign branches of 

banks chartered and headquartered 

in a foreign country.

Loans to Foreign Governments and 

Institutions

Loans to governments in foreign 

countries, to their official institutions, 

and to international and regional 

institutions.

Loans to Individuals

Consolidated loans to individuals 

minus domestic loans to individuals.

Agricultural Loans

Consolidated agricultural loans 

minus domestic agricultural loans.

Other Foreign Loans

Consolidated other loans minus 

domestic other loans.

Lease Financing Receivables

Outstanding receivable balances 

related to direct financing and leases 

on property acquired for leasing to 

non-U.S. addresses.

Debt Securities

Debt securities issued by non-U.S. 

chartered corporations, foreign gov

ernments, or special international 

organizations. These securities are 

valued at amortized cost if classified 

as held-to-maturity or at fair value if 

classified as available-for-sale.

Interest-Bearing Bank Balances

Total interest-bearing balances due 

from depository institutions and for

eign central banks that are held in the 

BHC’s foreign offices, Edge or Agree

ment subsidiaries, IBFs, or consoli

dated subsidiaries located outside the 

fifty states of the United States and 

the District of Columbia.

Total Selected Foreign Assets

The sum of foreign loans and leases, 

foreign debt securities, and interest 

 bearing balances in foreign offices, 

Edge or Agreement subsidiaries, 

and IBFs.

Total Foreign Deposits

Foreign interest-bearing and non-

 interest-bearing deposits.

Interest-Bearing Deposits

Interest-bearing deposits in foreign 

offices, Edge or Agreement subsid

iaries, and IBFs.

Non-Interest-Bearing Deposits

Non-interest-bearing deposits in 

foreign offices, Edge or Agreement 

subsidiaries, and IBFs.

Analysis Ratios

Yield: Foreign Loans

Interest and fee income on loans in 

foreign offices, Edge or Agreement 

subsidiaries, and IBFs divided by 

average foreign loans.

Cost: Interest-Bearing Deposits

Interest expense on foreign deposits 

divided by (four-point) average for

eign interest-bearing deposits.

Net Losses as a Percent of 

Foreign Loans and Leases 

by Type

(Net Losses as a Percent of) 

Real Estate Loans

Charge-offs less recoveries on real 

estate loans to non-U.S. addressees 

(annualized) divided by real estate 

loans to non-U.S. addresses.

(Net Losses as a Percent of) 

Commercial and Industrial Loans

Charge-offs less recoveries on com

mercial and industrial loans to nonU.S. addresses (annualized) divided 

by commercial and industrial loans 

to non-U.S. addresses.

(Net Losses as a Percent of) 

Foreign Governments and 

Institutions

Charge-offs less recoveries on loans 

to foreign governments and insti

tutions (annualized) divided by 

loans to foreign governments and 

institutions.

Growth Rates

This section presents the percentage 

changes for foreign loans and leases 

(net of unearned income, allowance 

for loan and lease losses, and allo

cated transfer risk reserve), selected 

foreign assets, and foreign deposits. 

(See the description of Growth Rates 

on page 2-3.)
BHCPR User’s Guide • March 2008 3-75

 9999999 SAMPLE BANK HOLDING COMPANY SERVICING, SECURITIZATION AND ASSET SALE ACTIVITIES - PART I PAGE 17

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 PERCENT CHANGE

 ACTIVITY ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-QTR 1-YR

 --------------- ------------ ------------ ------------ ------------ ------------ --------------

 Securitization Activities 38,342 74,402 119,023 156,821 222,638 -48.5 -82.8

 1-4 Family Residential Loans 0 3,610 8,844 6,567 20,579 -100.0 -100.0

 Home Equity Lines 38,342 70,792 110,179 150,254 202,059 -45.8 -81.0

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Auto Loans 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 All Other Loans and Leases 0 0 0 0 0 N/A N/A

 Retained Interest-Only Strips 486 763 1,544 2,618 3,309 -36.3 -85.3

 1-4 Family Residential Loans 0 0 0 0 0 N/A N/A

 Home Equity Lines 486 763 1,544 2,618 3,309 -36.3 -85.3

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Auto Loans 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 All Other Loans and Leases 0 0 0 0 0 N/A N/A

 Retained Credit Enhancements 7,120 7,132 7,130 7,129 7,110 -0.2 0.1

 1-4 Family Residential Loans 0 0 0 0 0 N/A N/A

 Home Equity Lines 7,120 7,132 7,130 7,129 7,110 -0.2 0.1

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Auto Loans 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 All Other Loans and Leases 0 0 0 0 0 N/A N/A

 Total Retained Credit Exposure 7,606 7,895 8,674 9,747 10,419 -3.7 -27.0

 Unused Commit to Provide Liq (Servicer Adv) 0 0 0 0 0 N/A N/A

 Seller's Interest in Securities & Loans 145,521 125,198 100,120 74,206 46,345 16.2 214.0

 Home Equity Lines 145,521 125,198 100,120 74,206 46,345 16.2 214.0

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 Asset-Backed Commercial Paper Conduits 6,286,018 6,377,940 6,389,945 6,400,693 6,418,134 -1.4 -2.1

 Cr Exp from Conduits by Bank or Oth Inst 166,018 257,940 269,945 280,693 298,134 -35.6 -44.3

 Liq Commit from Conduits by Bank/Oth Inst 6,120,000 6,120,000 6,120,000 6,120,000 6,120,000 0.0 0.0

 ACTIVITY % OF TOTAL ASSETS MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 -------------------------- ---------- ---------- ---------- ---------- ----------

 Securitization Activities 0.07 0.14 0.24 0.32 0.46

 1-4 Family Residential Loans 0.00 0.01 0.02 0.01 0.04

 Home Equity Lines 0.07 0.13 0.22 0.31 0.42

 Credit Card Receivables 0.00 0.00 0.00 0.00 0.00

 Auto Loans 0.00 0.00 0.00 0.00 0.00

 Commercial and Industrial Loans 0.00 0.00 0.00 0.00 0.00

 All Other Loans and Leases 0.00 0.00 0.00 0.00 0.00

 Asset-Backed Commercial Paper Conduits 11.73 12.05 12.77 13.14 13.22

 Cr Exp, Conduits by Bank or Oth Inst 0.31 0.49 0.54 0.58 0.61

 Liq Commit, Conduits by Bank/Oth Inst 11.42 11.56 12.23 12.57 12.60

 PERCENT OF TOTAL MANAGED ASSETS

 (ON-BALANCE-SHEET LOANS + SECURITIZED LOANS)

 1-4 Family Residential Loans 10.67 11.05 11.35 11.53 11.95

 Home Equity Lines 4.45 4.45 4.40 4.45 4.51

 Credit Card Receivables 0.27 0.31 0.29 0.29 0.29

 Auto Loans and Other Consumer Loans 1.22 1.24 1.36 1.34 1.51

 Commercial and Industrial Loans 25.13 25.11 24.42 23.99 23.20

 All Other Loans and Leases 58.25 57.84 58.19 58.39 58.54
3-76 BHCPR User’s Guide • March 2008

Servicing, Securitization, and Asset Sale Activity—Part I

BHCPR page 17 provides, on a fully 

consolidated basis, information on a 

BHC’s servicing, securitization, and 

asset sale activities, including the 

total dollar amount of all securitiza

tion activity, the dollar amounts of 

each securitized asset type, and the 

dollar amounts of retained credit 

exposure for each securitized asset 

type. It also provides information 

on unused commitments to provide 

liquidity, the amount of ownership, 

or seller’s, interest in securities and 

loans, as well as credit exposures 

arising from asset­backed commercial 

paper conduits. At the bottom of this 

report page, each securitized asset 

type is compared to total assets and 

total managed assets. Securitization 

information is presented only for 

those BHCs that are engaged in secu

ritization activities. Data is obtained 

from schedule HC­S of the FR Y­9C 

report.

­

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Activity ($000)

Securitization Activities

The sum of outstanding principal 

balances of all assets sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements. 

1-4 Family Residential Loans

Outstanding principal balance of 

closed­end loans secured by first or 

junior liens on 1­4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements.

Home Equity Lines

Outstanding principal balance of 

revolving, open­end lines of credit 

secured by 1­4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements.

Credit Card Receivables

Outstanding principal balance of 

extensions of credit to individuals 

for household, family, and other 

personal expenditures arising from 

credit cards that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements.

Auto Loans

Outstanding principal balance of 

loans to individuals for the purpose 

of purchasing private passenger 

vehicles, including minivans, sportutility vehicles, pickup trucks, and 

similar light trucks for personal use 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller­provided 

credit enhancements.

Commercial and Industrial Loans

Outstanding principal balance of 

loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, whether 

secured (other than by real estate) 

or unsecured, single payment or 

installment, that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements.

All Other Loans and Leases

Outstanding principal balance of 

all other loans that cannot properly 

be reported in other categories, and 

all lease financing receivables that 

have been sold and securitized with 

servicing retained or with recourse 

or other seller­provided credit 

enhancements.

Retained Interest­Only Strips

The sum of the carrying values (maxi

mum contractual credit exposure) of 

credit­enhancing interest­only strips 

that the BHC has retained as credit 

enhancements in connection with the 

securitization structures reported in 

HC­S, item 1. 

1–4 Family Residential Loans

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest­only strips pro

vided for securitized closed­end loans 

secured by first or junior liens on 1–4 

family residential properties.

Home Equity Lines

The carrying value (maximum 

contractual credit exposure) of creditenhancing interest­only strips pro

vided for securitized revolving, openend lines of credit secured by 1–4 

family residential properties.

Credit Card Receivables

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest­only strips pro

vided for securitized extensions of 

credit to individuals for household, 

family, and other personal expendi

tures arising from credit cards.

Auto Loans

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest­only strips 

provided for securitized loans to 

individuals for the purpose of pur

chasing private passenger vehicles, 

including minivans, sport­utility 

vehicles, pickup trucks, and similar 

light trucks for personal use.

Commercial and Industrial Loans

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest­only strips 

provided for securitized loans for 

commercial and industrial purposes 

to sole proprietorships, partnerships, 

corporations, and other business 

enterprises, whether secured (other 

than by real estate) or unsecured, 

single payment or installment.

All Other Loans and Leases

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest­only strips pro
BHCPR User’s Guide • March 2008 3-77

vided for all other securitized loans 

that cannot properly be reported in 

other categories, and all securitized 

lease financing receivables.

Retained Credit Enhancements

The sum of the unused portions of 

standby letters of credit, subordinated 

securities, and maximum contrac

tual amounts of recourse or other 

credit exposures arising from credit 

enhancements that the BHC has 

provided or retained in connection 

with the securitization structures 

reported in HC­S, item 1, excluding 

retained credit­enhancing interestonly strips.

­

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

­

-

1–4 Family Residential Loans

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has pro

vided for securitized closed­end loans 

secured by first or junior liens on 

1–4 family residential properties, 

excluding retained credit­enhancing 

interest­only strips.

Home Equity Lines

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has 

provided for securitized revolving, 

open­end lines of credit secured by 

1–4 family residential properties, 

excluding retained credit­enhancing 

interest­only strips.

Credit Card Receivables

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has pro

vided for securitized extensions of 

credit to individuals for household, 

family, and other personal expen

ditures arising from credit cards, 

excluding retained credit­enhancing 

interest­only strips.

Auto Loans

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has pro

vided for securitized loans for the 

purpose of purchasing private pas

senger vehicles, including minivans, 

sport­utility vehicles, pickup trucks, 

and similar light trucks for per

sonal use, excluding retained creditenhancing interest­only strips.

Commercial and Industrial Loans

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has 

provided for securitized loans for 

commercial and industrial purposes 

to sole proprie tor ships, partnerships, 

corporations, and other business 

enterprises, whether secured (other 

than by real estate) or unsecured, 

single payment or installment, 

excluding retained credit­enhancing 

interest­only strips.

All Other Loans and Leases

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has pro

vided for all other securitized loans 

that cannot properly be reported in 

other categories, and all securitized 

lease financing receivables.

Total Retained Credit Exposure

The sum of total retained interestonly strips and other retained credit 

enhancements provided by the 

BHC to the securitization structures 

reported in schedule HC­S, item 1, of 

the FR Y­9C report.

Unused Commitments to 

Provide Liquidity 

(Servicer Advances)

The total dollar amount of unused 

portions of commitments provided 

by the BHC to the securitization struc

tures reported in HC­S, item 1. 

Seller’s Interest in Securities & 

Loans

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) inter

est associated with securitized home 

equity lines, securitized credit card 

receivables, and securitized commer

cial and industrial loans.

Home Equity Lines

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) inter

est associated with securitized home 

equity lines.

Credit Card Receivables

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) inter

est associated with securitized credit 

card receivables.

Commercial and Industrial Loans

The sum of securities carrying 

values or loan principal balances 

of the BHC’s ownership (or seller’s) 

interest associated with securi

tized commercial and industrial 

loans.

Asset­Backed Commercial Paper 

Conduits

The maximum amount of credit 

exposure arising from credit enhance

ments, in the form of standby letters 

of credit, subordinated securities, 

and other enhancements provided 

to conduit structures, plus unused 

commitments to provide liquidity to 

conduit structures.
3-78 BHCPR User’s Guide • March 2008

Credit Exposure to Conduits Sponsored 

by the Bank, Bank Affiliate, or BHC

The unused portion of standby let

ters of credit, the carrying value of 

subordinated securities, and the 

maximum contractual amount of 

credit exposure arising from other 

credit enhancements that has been 

provided to asset­backed commercial 

paper conduit structures sponsored 

by the BHC’s bank(s), an affiliate of 

the bank or BHC, or the BHC.

-

-

-

-

-

-

-

Liquidity Commitment to Conduits 

Sponsored by the Bank, Bank Affiliate 

or BHC

The unused portions of commitments 

that function as liquidity facilities 

provided to asset­backed commercial 

paper conduit structures sponsored 

by the BHC's bank(s), an affiliate of 

the bank or BHC, or the BHC.

Activity as a Percent of Total 

Assets

Securitization Activities

The sum of outstanding principal 

balances of all assets sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements 

divided by total assets. 

1–4 Family Residential Loans

Outstanding principal balance of 

closed­end loans secured by first or 

junior liens on 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements 

divided by total assets.

Home Equity Lines

Outstanding principal balance of 

revolving, open­end lines of credit 

secured by 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements 

divided by total assets.

Credit Card Receivables

Outstanding principal balance of 

extensions of credit to individuals 

for household, family, and other 

personal expenditures arising from 

credit cards that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements 

divided by total assets.

Auto Loans

Outstanding principal balance of 

loans to individuals for the purpose 

of purchasing private passenger 

vehicles, including minivans, sportutility vehicles, pickup trucks, and 

similar light trucks for personal use 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller­provided 

credit enhancements divided by 

total assets.

Commercial and Industrial Loans

Outstanding principal balance of 

loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, whether 

secured (other than by real estate) 

or unsecured, single payment or 

installment, that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements 

divided by total assets.

All Other Loans and Leases

Outstanding principal balance of all 

other loans that cannot properly be 

reported in other categories, and all 

lease financing receivables that have 

been sold and securitized with servic

ing retained or with recourse or other 

seller­provided credit enhancements 

divided by total assets.

Asset­Backed Commercial Paper 

Conduits

The maximum amount of credit 

exposure arising from credit enhance

ments, in the form of standby letters 

of credit, subordinated securities, and 

other enhancements, plus unused 

commitments to provide liquidity to 

conduit structures divided by total 

assets.

Credit Exposure to Conduits Sponsored 

by the Bank, Bank Affiliate, or BHC

The unused portion of standby letters 

of credit, the carrying value of subor

dinated securities, and the maximum 

contractual amount of credit exposure 

arising from other credit enhance

ments that has been provided to assetbacked commercial paper conduit 

structures sponsored by the BHC’s 

bank(s), an affiliate of the bank or 

BHC, or the BHC structures divided 

by total assets.

Liquidity Commitment to Conduits 

Sponsored by the Bank, Bank Affiliate 

or BHC

The unused portions of commitments 

that function as liquidity facilities 

provided to asset­backed commercial 

paper conduit structures sponsored 

by the BHC's bank(s), an affiliate 

of the bank or BHC, or the BHC 

divided by total assets.

Percent of Total Managed 

Assets 

Definition of Managed Assets

Managed assets are defined as the 

sum of on­balance­sheet loans and 

leases plus securitized loans and 

leases.

1–4 Family Residential Loans

Managed loans secured by first or 

junior liens on 1–4 family residential 

properties divided by total managed 

assets.

Home Equity Lines

Managed revolving, open­end lines 

of credit secured by 1–4 family resi

dential properties divided by total 

managed assets.

Credit Card Receivables

Managed credit to individuals for 

household, family, and other personal 
BHCPR User’s Guide • March 2008 3-79

expenditures arising from credit cards 

divided by total managed assets.

Auto Loans and Other Consumer 

Loans

Managed loans to individuals for the 

purpose of purchasing private pas

senger vehicles, including minivans, 

sport­utility vehicles, pickup trucks, 

and similar light trucks for per

sonal use and other consumer loans 

divided by total managed assets.

-

-

­

-

-

Commercial and Industrial Loans

Managed loans for commercial and 

industrial purposes to sole pro pri e

torships, partnerships, corporations, 

and other business enterprises, 

whether secured (other than by real 

estate) or unsecured, single payment 

or installment, divided by total man

aged assets.

All Other Loans and Leases

All other managed loans that cannot 

properly be reported in other cat

egories and all lease financing 

receivables divided by total managed 

assets.
3-80 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY SERVICING, SECURITIZATION AND ASSET SALE ACTIVITIES - PART II PAGE 18

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 % TOT SECURITIZATION ACTIVITIES BY TYPE MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 --------------------------------------- ---------- ---------- ---------- ---------- ----------

 Retained Interest-Only Strips 1.27 1.03 1.30 1.67 1.49

 1-4 Family Residential Loans N/A 0.00 0.00 0.00 0.00

 Home Equity Lines 1.27 1.08 1.40 1.74 1.64

 Credit Card Receivables N/A N/A N/A N/A N/A

 Auto Loans N/A N/A N/A N/A N/A

 Commercial and Industrial Loans N/A N/A N/A N/A N/A

 All Other Loans and Leases N/A N/A N/A N/A N/A

 Retained Credit Enhancements 18.57 9.59 5.99 4.55 3.19

 1-4 Family Residential Loans N/A 0.00 0.00 0.00 0.00

 Home Equity Lines 18.57 10.07 6.47 4.74 3.52

 Credit Card Receivables N/A N/A N/A N/A N/A

 Auto Loans N/A N/A N/A N/A N/A

 Commercial and Industrial Loans N/A N/A N/A N/A N/A

 All Other Loans and Leases N/A N/A N/A N/A N/A

 Unused Commit to Prov Liq(Servicer Adv) 0.00 0.00 0.00 0.00 0.00

 Seller's Interest in Securities & Loans 379.53 168.27 84.12 47.32 20.82

 Home Equity Lines 379.53 176.85 90.87 49.39 22.94

 Credit Card Receivables N/A N/A N/A N/A N/A

 Commercial and Industrial Loans N/A N/A N/A N/A N/A

 PERCENT OF TIER 1 CAPITAL

 Total Retained Credit Exposure 0.21 0.22 0.24 0.27 0.29

 Retained Interest-Only Strips 0.01 0.02 0.04 0.07 0.09

 Retained Credit Enhancements 0.20 0.20 0.20 0.20 0.20

 Tot Ret Cr Exp & Asset Sale Credit Exposure 2.92 3.49 4.46 5.04 2.74

 PERCENT CHANGE

 30-89 DAYS PD SECURITIZED ASSETS ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-QTR 1-YR

 --------------------------------------- ------------ ------------ ------------ ------------ ------------ --------------

 1-4 Family Residential Loans 0 0 0 0 0 N/A N/A

 Home Equity Lines 108 62 375 240 119 74.2 -9.2

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Auto Loans 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 All Other Loans and Leases 0 0 0 0 0 N/A N/A

 Total 30-89 Days PD Securitized Assets 108 62 375 240 119 74.2 -9.2

 90 DAYS+ PD SECURITIZED ASSETS ($000)

 1-4 Family Residential Loans 0 0 0 0 0 N/A N/A

 Home Equity Lines 0 20 20 0 0 -100.0 N/A

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Auto Loans 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 All Other Loans and Leases 0 0 0 0 0 N/A N/A

 Total 90 Days+ PD Securitized Assets 0 20 20 0 0 -100.0 N/A

 Total Past Due Securitized Assets 108 82 395 240 119 31.7 -9.2

 NET LOSSES ON SECURITIZED ASSETS ($000)

 1-4 Family Residential Loans 0 0 0 0 0 N/A N/A

 Home Equity Lines 217 141 57 149 371 53.9 -41.5

 Credit Card Receivables 0 0 0 0 0 N/A N/A

 Auto Loans 0 0 0 0 0 N/A N/A

 Commercial and Industrial Loans 0 0 0 0 0 N/A N/A

 All Other Loans and Leases 0 0 0 0 0 N/A N/A

 Total Net Losses on Securitized Assets 217 141 57 149 371 53.9 -41.5
BHCPR User’s Guide • March 2008 3-81

Servicing, Securitization, and Asset Sale Activity—Part II 

BHCPR page 18 presents specific 

cat egories of credit enhancements as 

a percentage of the credit enhance

ment type and as a percentage of 

tier 1 capital. The bottom portion 

of this report page presents the 

dollar amounts of each securitized 

asset type that is 30 to 89 days past 

due and 90 days or more past due. 

This portion of the report page also 

presents the dollar amounts of yearto-date net securitiza tion losses for

each asset type. Securi tization infor

mation is presented only for those 

BHCs that are engaged in securitiza

tion activities.

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-

-

-

-

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-

-

-

Percentage of Total 

Securitization Activities 

by Type 

Retained Interest-Only 

Strips

The sum of the carrying values (maxi

mum contractual credit exposure) of 

credit-enhancing interest-only strips 

that the BHC has retained as credit 

enhancements in connection with 

the securitization structures reported 

in FR Y-9C Schedule HC-S, item 1 

divided by total securitization 

activities. 

1–4 Family Residential Loans

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest-only strips pro

vided for securitized closed-end loans 

secured by first or junior liens on 1–4 

family residential properties divided 

by securitized 1–4 family residential 

loans.

Home Equity Lines

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest-only strips 

provided for securitized revolving, 

open-end lines of credit secured by 

1–4 family residential properties 

divided by securitized home equity 

lines.

Credit Card Receivables

The carrying value (maximum con

ractual credit exposure) of creditenhancing interest-only strips pro

vided for securitized extensions 

of credit to individuals for house

hold, family, and other personal 

expenitures arising from credit cards 

divided by securitized credit card 

receivables.

Auto Loans

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest-only strips 

provided for securitized loans to 

individuals for the purpose of pur

chasing private passenger vehicles, 

including minivans, sport-utility 

vehicles, pickup trucks, and similar 

light trucks for personal use divided 

by securi tized auto loans.

Commercial and Industrial Loans

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest-only strips 

provided for securitized loans for 

commercial and industrial purposes 

to sole proprietorships, partnerships, 

corporations, and other business 

enter prises, whether secured (oth

er than by real estate) or unse

cured, single payment or installment 

divided by securitized commercial 

and industrial loans.

All Other Loans and Leases

The carrying value (maximum con

tractual credit exposure) of creditenhancing interest-only strips pro

vided for all other securitized loans 

that cannot properly be reported in 

other categories, and all securitized 

lease financing receivables divided 

by securitized all other loans and 

leases.

Retained Credit Enhancements

The sum of the unused portions of 

standby letters of credit, subordinated 

securities, and maximum contrac

tual amounts of recourse or other 

credit exposures arising from credit 

enhancements that the BHC has 

provided or retained in connection 

with the securitization structures 

reported in FR Y-9C Schedule 

HC-S, item 1, excluding retained 

credit-enhancing interest-only strips, 

divided by total securitization 

activities.

1–4 Family Residential Loans

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has pro

vided for securitized closed-end loans 

secured by first or junior liens on 

1–4 family residential properties, 

excluding retained creditenhancing interest-only strips, divid

ed by securitized 1–4 family residen

tial loans.

Home Equity Lines

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhance ments that the BHC has 

provided for securitized revolving, 

open-end lines of credit secured by 

1–4 family residential properties, 

excluding retained credit-enhancing 

interest-only strips, divided by securi

tized home equity lines.

Credit Card Receivables

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cre

it exposures arising from credit 

enhancements that the BHC has 

provided for securitized extensions 

of credit to individuals for house

hold, family, and other personal 

expenditures arising from credit 

cards, excluding retained creitenhancing interest-only strips, 

divided by securi tized credit card 

receivables.
3-82 BHCPR User’s Guide • March 2008

Auto Loans

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has 

provided for securitized loans for 

the purpose of purchasing private 

passenger vehicles, including mini

vans, sport-utility vehicles, pickup 

trucks, and similar light trucks for 

personal use, excluding retained 

credit-enhancing interest-only strips, 

divided by securitized auto loans.

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-

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-

-

-

-

-

-

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-

-

-

-

-

Commercial and Industrial Loans

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has 

provided for securitized loans for 

commercial and industrial purposes 

to sole proprietor ships, partnerships, 

corporations, and other business 

enterprises, whether secured (other 

than by real estate) or unsecured, 

single payment or installment, 

excluding retained credit-enhancing 

interest-only strips, divided by secu

ritized commercial and industrial 

loans.

All Other Loans and Leases

The unused portions of standby 

letters of credit, subordinated secu

rities, and maximum contractual 

amounts of recourse or other cred

it exposures arising from credit 

enhancements that the BHC has pro

vided for all other securitized loans 

that cannot properly be reported 

in other categories, and all securi

tized lease financing receivables, 

excluding retained credit-enhancing 

interest-only strips, divided by secu

ritized all other loans and leases.

Unused Commitments to 

Provide Liquidity 

(Servicer Advances)

The total dollar amount of unused 

portions of commitments provided 

by the BHC to the securitization struc

tures reported in FR Y-9C Schedule 

HC-S, item 1, divided by total securi

ti za tion activities. 

Seller’s Interest in Securities 

& Loans

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) inter

est associated with securitized home 

equity lines, securitized credit card 

receivables, and securitized commer

cial and industrial loans divided by 

total securitization activities.

Home Equity Lines

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) inter

est associated with securitized home 

equity lines divided by securitized 

home equity lines.

Credit Card Receivables

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) inter

est associated with securitized credit 

card receivables divided by securi ti

zed credit card receivables.

Commercial and Industrial Loans

The sum of securities carrying val

ues or loan principal balances of the 

BHC’s ownership (or seller’s) interest 

associated with securitized commer

cial and industrial loans divided by 

securitized commercial and industrial 

loans.

Percentage of Tier 1 Capital

Total Retained Credit Exposure

The sum of total retained interestonly strips and retained credit 

enhancements provided by the 

BHC to the securitization structures 

reported in FR Y-9C Schedule HC-S, 

item 1, divided by tier 1 capital.

Retained Interest-Only Strips

The sum of the carrying values (maxi

mum contractual credit exposure) of 

credit-enhancing interest-only strips 

that the BHC has retained as credit 

enhancements in connection with 

the securitization structures reported 

in FR Y-9C Schedule HC-S, item 1, 

divided by tier 1 capital.

Retained Credit Enhancements

The sum of the unused portions of 

standby letters of credit, subordinated 

securities, and maximum contrac

tual amounts of recourse or other 

credit exposures arising from credit 

enhancements that the BHC has pro

vided or retained in connection with 

the securitization structures reported 

in FR Y-9C Schedule HC-S, item 1, 

excluding credit-enhancing interestonly strips, divided by tier 1 capital.

Total Retained Credit 

Exposure & Asset Sales, 

and Credit Exposures

The sum of retained interest-only 

strips, other retained credit enhance

ments, credit enhancements provided 

to other institutions’ securitizations, 

and credit enhancements for assets 

sold but not securitized.

30–89 Days Past Due 

Securitized Assets ($000)

1–4 Family Residential Loans — 

30–89 Days Past Due

Outstanding principal balance of 

closed-end loans secured by first or 

junior liens on 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days.

Home Equity Lines— 

30–89 Days Past Due

Outstanding principal balance of 

revolving, open-end lines of credit 

secured by 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other seller-
BHCPR User’s Guide • March 2008 3-83

provided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days.

Credit Card Receivables— 

30–89 Days Past Due

Outstanding principal balance of 

extensions of credit to individuals 

for household, family, and other 

personal expenditures arising from 

credit cards that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days.

Auto Loans—30–89 Days Past Due

Outstanding principal balance of 

loans to individuals for the purpose 

of purchasing private passenger 

vehicles, including minivans, sportutility vehicles, pickup trucks, and 

similar light trucks for personal use 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

30 to 89 days.

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-

-

Commercial and Industrial Loans— 

30–89 Days Past Due

Outstanding principal balance of 

loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, whether 

secured (other than by real estate) 

or unsecured, single payment or 

installment, that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days.

All Other Loans and Leases— 

30–89 Days Past Due

Outstanding principal balance of all 

other loans that cannot properly be 

reported in other categories, and all 

lease financing receivables that have 

been sold and securitized with servic

ing retained or with recourse or other 

seller-provided credit enhancements 

on which interest or principal is due 

and unpaid for 30 to 89 days.

Total 30–89 Days PD Securitized 

Assets

The sum of outstanding principal 

balances of all assets sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

30 to 89 days.

90 Days and Over Past Due 

Securitized Assets ($000)

1–4 Family Residential Loans— 

Past Due 90 Days and Over

Outstanding principal balance of 

closed-end loans secured by first or 

junior liens on 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 90 days or more.

Home Equity Lines— 

Past Due 90 Days and Over

Outstanding principal balance of 

revolving, open-end lines of credit 

secured by 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 90 days or more.

Credit Card Receivables— 

Past Due 90 Days and Over

Outstanding principal balance of 

extensions of credit to individuals 

for household, family, and other 

personal expenditures arising from 

credit cards that have been sold 

and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhancements 

on which interest or principal is due 

and unpaid for 90 days or more.

Auto Loans— 

Past Due 90 Days and Over

Outstanding principal balance of 

loans to individuals for the purpose 

of purchasing private passenger 

vehicles, including minivans, sportutility vehicles, pickup trucks, and 

similar light trucks for personal use 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

90 days or more.

Commercial and Industrial Loans—

Past Due 90 Days and Over

Outstanding principal balance of 

loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, whether 

secured (other than by real estate) 

or unsecured, single payment or 

installment, that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 90 days or more.

All Other Loans and Leases— 

Past Due 90 Days and Over

Outstanding principal balance of all 

other loans that cannot properly be 

reported in other categories, and all 

lease financing receivables that have 

been sold and securitized with servic

ing retained or with recourse or other 

seller-provided credit enhancements 

on which interest or principal is due 

and unpaid for 90 days or more.

Total 90 Days Past Due and Over 

Securitized Assets

The sum of outstanding principal 

balances of all assets sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

90 days or more.

Total Past Due Securitized Assets

The sum of outstanding principal 

balances of all assets sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter
3-84 BHCPR User’s Guide • March 2008

est or principal is due and unpaid for 

30 days or more.

Net Losses on Securitized 

Assets ($000)

1–4 Family Residential Loans

Net losses on the outstanding prin

cipal balance of closed-end loans 

secured by first or junior liens on 

1–4 family residential properties 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller-provided 

credit enhancements.

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-

-

-

Home Equity Lines

Net losses on the outstanding prin

cipal balance of revolving, open-end 

lines of credit secured by 1–4 family 

residential properties that have been 

sold and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhance

ments.

Credit Card Receivables 

Net losses on the outstanding prin

cipal balance of extensions of credit 

to individuals for household, family, 

and other personal expenditures aris

ing from credit cards that have been 

sold and securitized with servicing 

retained or with recourse or other sell

er-provided credit enhancements.

Auto Loans 

Net losses on the outstanding prin

cipal balance of loans to individu

als for the purpose of purchasing 

private passenger vehicles, includ

ing minivans, sport-utility vehicles, 

pickup trucks, and similar light 

trucks for personal use that have 

been sold and securitized with ser

vicing retained or with recourse or 

other seller-provided credit 

enhancements.

Commercial and Industrial Loans 

Net losses on the outstanding prin

cipal balance of loans for com

mercial and industrial purposes to 

sole proprietorships, partnerships, 

corporations, and other business 

enterprises, whether secured (other 

than by real estate) or unsecured, 

single payment or installment, that 

have been sold and securitized with 

servicing retained or with recourse 

or other seller-provided credit 

enhancements.

All Other Loans and Leases 

Net losses on the outstanding prin

cipal balance of all other loans that 

cannot properly be reported in other 

categories, and all lease financing 

receivables that have been sold and 

securitized with servicing retained or 

with recourse or other seller-provided 

credit enhancements.

Total Net Losses on Securitized Assets

Net losses on the sum of outstand

ing principal balances of all assets 

sold and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhance

ments.
BHCPR User’s Guide • March 2008 3-85

 9999999 SAMPLE BANK HOLDING COMPANY SERVICING, SECURITIZATION AND ASSET SALE ACTIVITIES - PART III PAGE 19

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 30-89 DAYS PD SEC ASSETS % OF TYPE MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 ---------------------------------- ---------- ---------- ---------- ---------- ----------

 1-4 Family Residential Loans N/A 0.00 0.00 0.00 0.00

 Home Equity Lines 0.28 0.09 0.34 0.16 0.06

 Credit Card Receivables N/A N/A N/A N/A N/A

 Auto Loans N/A N/A N/A N/A N/A

 Commercial and Industrial Loans N/A N/A N/A N/A N/A

 All Other Loans and Leases N/A N/A N/A N/A N/A

 Total 30-89 Days PD Securitized Assets 0.28 0.08 0.32 0.15 0.05

 90+ DAYS PD SEC ASSETS % OF TYPE

 1-4 Family Residential Loans N/A 0.00 0.00 0.00 0.00

 Home Equity Lines 0.00 0.03 0.02 0.00 0.00

 Credit Card Receivables N/A N/A N/A N/A N/A

 Auto Loans N/A N/A N/A N/A N/A

 Commercial and Industrial Loans N/A N/A N/A N/A N/A

 All Other Loans and Leases N/A N/A N/A N/A N/A

 Total 90+ Days PD Securitized Assets 0.00 0.03 0.02 0.00 0.00

 TOTAL PD SEC ASSETS % OF SEC ASSETS 0.28 0.11 0.33 0.15 0.05

 NET LOSSES ON SEC ASSETS % OF TYPE

 1-4 Family Residential Loans N/A 0.00 0.00 0.00 0.00

 Home Equity Lines 2.26 0.20 0.07 0.20 0.73

 Credit Card Receivables N/A N/A N/A N/A N/A

 Auto Loans N/A N/A N/A N/A N/A

 Commercial and Industrial Loans N/A N/A N/A N/A N/A

 All Other Loans and Leases N/A N/A N/A N/A N/A

 Total Net Losses on Sec Assets 2.26 0.19 0.06 0.19 0.67

 30-89 DAYS PD MANAGED ASSETS % OF TYPE

 1-4 Family Residential Loans 0.51 0.47 0.36 0.30 0.45

 Home Equity Lines 0.10 0.16 0.11 0.05 0.05

 Credit Card Receivables 1.14 4.57 4.35 3.80 3.73

 Commercial and Industrial Loans 1.73 0.57 0.76 0.71 0.90

 All Other Loans and Leases 1.34 0.83 0.74 0.46 0.60

 Total Managed Loans PD 30-89 Days 1.30 0.71 0.68 0.49 0.63

 90+ DAYS PD MANAGED ASSETS % OF TYPE

 1-4 Family Residential Loans 0.18 0.21 0.08 0.11 0.10

 Home Equity Lines 0.03 0.04 0.03 0.04 0.02

 Credit Card Receivables 0.87 0.97 0.82 0.80 0.89

 Commercial and Industrial Loans 0.13 0.10 0.07 0.07 0.14

 All Other Loans and Leases 0.26 0.25 0.24 0.16 0.18

 Total Managed Loans PD 90+ Days 0.21 0.20 0.17 0.13 0.16

 TOTAL PAST DUE MANAGED ASSETS 1.51 0.91 0.85 0.62 0.79

 NET LOSSES ON MANAGED ASSETS % OF TYPE

 1-4 Family Residential Loans 0.04 0.00 -0.01 -0.01 0.00

 Home Equity Lines 0.08 0.01 0.00 0.02 0.09

 Credit Card Receivables 2.80 2.55 2.38 2.42 2.21

 Commercial and Industrial Loans 0.57 0.28 0.26 0.25 0.30

 All Other Loans and Leases 0.59 0.14 0.10 0.06 0.06

 NET LOSSES ON MANAGED ASSETS 0.51 0.16 0.13 0.10 0.12
3-86 BHCPR User’s Guide • March 2008

Servicing, Securitization, and Asset Sale Activity—Part III 

BHCPR page 19 presents past due 

and net loss information for securi

tized assets and for total managed 

assets. The ratios are derived by 

dividing the past due/loss amount 

for each asset type by total secur

itized/managed assets of that type. 

Securitization information is pre

sented only for those BHCs that are 

engaged in securi tiza tion activities.

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30 to 89 Days Past Due 

Securitized Assets as a Percent 

of Type

1–4 Family Residential Loans— 

30–89 Days Past Due

Outstanding principal balance of 

closed-end loans secured by first or 

junior liens on 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days divided by 

the outstanding principal balance of 

securitized 1–4 family loans.

Home Equity Lines— 

30–89 Days Past Due

Outstanding principal balance of 

revolving, open-end lines of credit 

secured by 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days divided by 

the outstanding principal balance of 

securitized home equity loans.

Credit Card Receivables— 

30–89 Days Past Due

Outstanding principal balance of 

extensions of credit to individuals 

for household, family, and other 

personal expenditures arising from 

credit cards that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 30 to 89 days divided by 

the outstanding principal balance of 

securitized credit card receivables.

Auto Loans—30–89 Days Past Due

Outstanding principal balance of 

loans to individuals for the purpose 

of purchasing private passenger 

vehicles, including minivans, sportutility vehicles, pickup trucks, and 

similar light trucks for personal use 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

30 to 89 days divided by the outstand

ing principal balance of securitized 

auto loans.

Commercial and Industrial Loans— 

30–89 Days Past Due

Outstanding principal balance of 

loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, whether 

secured (other than by real estate) or 

unsecured, single payment or install

ment, that have been sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

30 to 89 days divided by the outstand

ing principal balance of securitized 

commercial and industrial loans.

All Other Loans and Leases— 

30–89 Days Past Due

Outstanding principal balance of all 

other loans that cannot properly be 

reported in other categories and all 

lease financing receivables that have 

been sold and securitized with servic

ing retained or with recourse or other 

seller-provided credit enhancements 

on which interest or principal is due 

and unpaid for 30 to 89 days divided 

by the outstanding principal balance 

of all other loans that cannot properly 

be reported in other categories, and 

all lease financing receivables that 

have been securitized.

Total 30–89 Days PD Securitized 

Assets

The sum of outstanding principal 

balances of all assets sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

30 to 89 days divided by the sum of 

outstanding principal balances of all 

securitized assets.

90 Days and Over Past Due 

Securitized Assets

1–4 Family Residential Loans— 

Past Due 90 Days and Over

Outstanding principal balance of 

closed-end loans secured by first or 

junior liens on 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 90 days or more divided 

by the outstanding principal balance 

of securitized 1–4 family loans.

Home Equity Lines— 

Past Due 90 Days and Over

Outstanding principal balance of 

revolving, open-end lines of credit 

secured by 1–4 family residential 

properties that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 90 days or more divided 

by the outstanding principal balance 

of securi tized home equity loans.

Credit Card Receivables— 

Past Due 90 Days and Over

Outstanding principal balance of 

extensions of credit to individuals 

for household, family, and other 

personal expenditures arising from 

credit cards that have been sold and 
BHCPR User’s Guide • March 2008 3-87

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due and 

unpaid for 90 days or more divided by 

the outstanding principal balance of 

securi tized credit card receivables.

Auto Loans— 

Past Due 90 Days and Over

Outstanding principal balance of 

loans to individuals for the purpose 

of purchasing private passenger 

vehicles, including minivans, sportutility vehicles, pickup trucks, and 

similar light trucks for personal use 

that have been sold and securitized 

with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid 

for 90 days or more divided by the 

outstanding principal balance of 

securi tized auto loans.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Commercial and Industrial Loans—

Past Due 90 Days and Over

Outstanding principal balance of 

loans for commercial and indus

trial purposes to sole proprietorships, 

partnerships, corporations, and 

other business enterprises, whether 

secured (other than by real estate) 

or unsecured, single payment or 

installment, that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements on 

which interest or principal is due 

and unpaid for 90 days or more 

divided by the outstanding principal 

balance of securi tized commercial 

and industrial loans.

All Other Loans and Leases— 

Past Due 90 Days and Over

Outstanding principal balance of 

all other loans that cannot properly 

be reported in other categories and 

all lease financing receivables that 

have been sold and securitized with 

servicing retained or with recourse or 

other seller-provided credit enhance

ments on which interest or principal 

is due and unpaid for 90 days or more 

divided by the outstanding principal 

balance of all other loans that cannot 

properly be reported in other catego

ries and all lease financing receivables 

that have been sold and securitized.

Total 90 Days Past Due and Over 

Securitized Assets

The sum of outstanding principal 

balances of all assets sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

90 days or more divided by the sum 

of outstanding principal balances of 

all securitized assets.

Total Past Due Securitized Assets 

as a Percent of Total Securitized 

Assets

The sum of outstanding principal 

balances of all assets sold and securi

tized with servicing retained or with 

recourse or other seller-provided 

credit enhancements on which inter

est or principal is due and unpaid for 

30 days or more divided by the sum 

of outstanding principal balances of 

all securitized assets.

Net Losses on Securitized 

Assets as a Percent of Type

1–4 Family Residential Loans

Net losses on the outstanding prin

cipal balance of closed-end loans 

secured by first or junior liens on 

1–4 family residential properties that 

have been sold and securitized with 

servicing retained or with recourse 

or other seller-provided credit 

enhancements divided by the out

standing principal balance of securi

tized 1–4 family residential loans.

Home Equity Lines

Net losses on the outstanding prin

cipal balance of revolving, open-end 

lines of credit secured by 1–4 family 

residential properties that have been 

sold and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhancements 

divided by the outstanding principal 

balance of securitized home equity 

lines.

Credit Card Receivables 

Net losses on the outstanding prin

cipal balance of extensions of credit 

to individuals for household, family, 

and other personal expenditures aris

ing from credit cards that have been 

sold and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhancements 

divided by the outstanding principal 

balance of securitized credit card 

receivables.

Auto Loans 

Net losses on the outstanding prin

cipal balance of loans to individu

als for the purpose of purchasing 

private passenger vehicles, includ

ing minivans, sport-utility vehicles, 

pickup trucks, and similar light 

trucks for personal use that have been 

sold and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhancements 

divided by the outstanding principal 

balance of securitized auto loans.

Commercial and Industrial Loans 

Net losses on the outstanding prin

cipal balance of loans for com

mercial and industrial purposes to 

sole proprietorships, partnerships, 

corporations, and other business 

enterprises, whether secured (other 

than by real estate) or unsecured, 

single payment or installment, that 

have been sold and securitized with 

servicing retained or with recourse 

divided by the outstanding principal 

balance of securitized commercial 

and industrial loans.

All Other Loans and Leases 

Net losses on the outstanding prin

cipal balance of all other loans that 

cannot properly be reported in other 

categories and all lease financing 

receivables that have been sold and 

securitized with servicing retained 

or with recourse or other sellerprovided credit enhancements 

divided by the outstanding principal 
3-88 BHCPR User’s Guide • March 2008

balance of all other loans that cannot 

properly be reported in other catego

ries and all lease financing receivables 

that have been securitized.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Total Net Losses on Securitized Assets

Net losses on the sum of outstand

ing principal balances of all assets 

sold and securitized with servicing 

retained or with recourse or other 

seller-provided credit enhancements 

divided by the sum of outstanding 

principal balances of all securitized 

assets.

30 to 89 Days Past Due 

Managed Assets as a Percent of 

Type

Definition of Managed Assets

Managed assets are defined as the 

sum of on-balance-sheet loans and 

leases plus securitized loans and 

leases.

1–4 Family Residential Loans— 

30–89 Days Past Due

Outstanding principal balance of 

managed closed-end loans secured 

by first or junior liens on 1-4 fam

ily residential properties on which 

interest or principal is due and 

unpaid for 30 to 89 days divided by 

the outstanding principal balance of 

managed 1–4 family loans.

Home Equity Lines— 

30–89 Days Past Due

Outstanding principal balance of 

managed revolving, open-end lines 

of credit secured by 1–4 family resi

dential properties on which interest 

or principal is due and unpaid for 30 

to 89 days divided by the outstanding 

principal balance of managed home 

equity loans.

Credit Card Receivables— 

30–89 Days Past Due

Outstanding principal balance of 

managed extensions of credit to 

individuals for household, family, 

and other personal expenditures aris

ing from credit cards on which inter

est or principal is due and unpaid for 

30 to 89 days divided by the outstand

ing principal balance of managed 

credit card receivables.

Commercial and Industrial Loans— 

30–89 Days Past Due

Outstanding principal balance of 

managed loans for commercial and 

industrial purposes to sole proprie

tor ships, partnerships, corporations, 

and other business enterprises, 

whether secured (other than by real 

estate) or unsecured, single payment 

or installment, on which interest or 

principal is due and unpaid for 30 to 

89 days divided by the outstanding 

principal balance of managed com

mercial and industrial loans.

All Other Loans and Leases— 

30–89 Days Past Due

Outstanding principal balance of 

all other managed loans and leases, 

including auto loans, that cannot 

properly be reported in other catego

ries, on which interest or principal 

is due and unpaid for 30 to 89 days 

divided by the outstanding prin

cipal balance of all managed loans 

and leases that cannot properly be 

reported in other categories. 

Total Managed Loans Past Due 

30–89 Days

The sum of outstanding principal 

balances of all managed assets, net of 

unearned income, on which interest 

or principal is due and unpaid for 

30 to 89 days divided by total man

aged loans and leases.

90 Days and Over Past Due 

Managed Assets as a Percent of 

Type

1–4 Family Residential Loans— 

Past Due 90 Days and Over

Outstanding principal balance of 

managed closed-end loans secured 

by first or junior liens on 1–4 fam

ily residential properties on which 

interest or principal is due and 

unpaid for 90 days or more divided 

by the outstanding principal balance 

of managed 1–4 family loans.

Home Equity Lines— 

Past Due 90 Days and Over

Outstanding principal balance of 

managed revolving, open-end lines 

of credit secured by 1–4 family resi

dential properties on which interest 

or principal is due and unpaid for 

90 days or more divided by the out

standing principal balance of man

aged home equity loans.

Credit Card Receivables— 

Past Due 90 Days and Over

Outstanding principal balance of 

managed extensions of credit to 

individuals for household, family, 

and other personal expenditures aris

ing from credit cards on which inter

est or principal is due and unpaid 

for 90 days or more divided by the 

outstanding principal balance of 

managed credit card receivables.

Commercial and Industrial Loans— 

Past Due 90 Days and Over

Outstanding principal balance of 

managed loans for commercial and 

industrial purposes to sole proprie

torships, partnerships, corporations, 

and other business enterprises, 

whether secured (other than by real 

estate) or unsecured, single payment 

or installment, on which interest or 

principal is due and unpaid 90 days 

or more divided by the outstanding 

principal balance of managed com

mercial and industrial loans.

All Other Loans and Leases— 

Past Due 90 Days and Over

Outstanding principal balance of 

all other managed loans and leases, 

including auto loans, that cannot 

properly be reported in other catego

ries, on which interest principal is 

due and unpaid for 90 days or more 

divided by the outstanding prin

cipal balance of all managed loans 

and leases that cannot properly be 

reported in other categories.
BHCPR User’s Guide • March 2008 3-89

Total Managed Loans Past Due Past 

Due 90 Days and Over

The sum of outstanding principal 

balances of all managed assets, net of 

unearned income, on which interest 

or principal is due and unpaid for 90 

days or more divided by managed 

loans and leases.

Total Past Due Managed Assets

The sum of outstanding principal 

balances of all managed assets, net of 

unearned income, on which interest 

or principal is due and unpaid for 30 

days or more divided by the sum of 

managed assets.

Net Losses on Managed Assets 

as a Percent of Type

1–4 Family Residential Loans

Annualized net losses on the out

standing principal balance of man

aged closed-end loans secured by 

first or junior liens on 1–4 family 

residential properties divided by the 

outstanding principal balance of 

managed 1–4 family loans.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Home Equity Lines

Annualized net losses on the out

standing principal balance of man

aged revolving, open-end lines 

of credit secured by 1–4 family 

residential properties divided by 

the outstanding principal balance of 

managed home equity lines.

Credit Card Receivables

Annualized net losses on the out

standing principal balance of man

aged extensions of credit to individu

als for household, family, and other 

personal expenditures arising from 

credit cards divided by the outstand

ing principal balance of managed 

credit card receivables.

Commercial and Industrial Loans

Annualized net losses on the out

standing principal balance of man

aged loans for commercial and 

industrial purposes to sole pro pri e

torships, partnerships, corporations, 

and other business enterprises, 

whether secured (other than by real 

estate) or unsecured, single pay

ment or installment, divided by the 

outstanding principal balance of 

managed commercial and industrial 

loans.

All Other Loans and Leases

Annualized net losses on the out

standing principal balance of all other 

managed loans and leases, including 

auto loans, that cannot properly be 

reported in other categories, divided 

by the outstanding principal balance 

of all managed loans and leases that 

cannot properly be reported in other 

categories.

Net Losses on Total Managed 

Assets

Annualized net losses on the sum 

of outstanding principal balances of 

all managed assets, net of unearned 

income, divided by the sum of out

standing principal balances of man

aged assets.
3-90 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY PARENT COMPANY INCOME STATEMENT PAGE 20

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 PERCENT CHANGE

 OPERATING INCOME ($000) MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY 1-YR 5-YR

 ----------------------- ------------ ------------ ------------ ------------ ------------ --------------

 Income From Bank Subsidiaries 53,420 136,512 548,003 411,791 297,899 -60.9 -6.7

 Dividends 32,500 113,000 450,200 341,000 261,550 -71.2 -40.9

 Interest 19,595 22,224 90,504 62,146 30,485 -11.8 1519.4

 Management and Service Fees 1,325 1,288 7,299 8,645 5,864 2.9 23.6

 Other Income 0 0 0 0 0 N/A N/A

 Income From Nonbank Subsidiaries 1,698 1,593 6,951 4,107 2,645 6.6 5.3

 Dividends 84 84 896 991 468 0.0 -93.8

 Interest 258 551 1,654 2,076 1,168 -53.2 218.5

 Management and Service Fees 1,356 958 4,401 1,040 1,009 41.5 625.1

 Other Income 0 0 0 0 0 N/A N/A

 Income From Subsidiary BHCs 0 0 10,000 90,000 0 N/A N/A

 Dividends 0 0 10,000 90,000 0 N/A N/A

 Interest 0 0 0 0 0 N/A N/A

 Management and Service Fees 0 0 0 0 0 N/A N/A

 Other Income 0 0 0 0 0 N/A N/A

 Total Income From Subsidiaries 55,118 138,105 564,954 505,898 300,544 -60.1 -6.4

 Securities Gains (Losses) -40,785 2,882 -16,399 8,180 1,534 N/A N/A

 Other Operating Income 6,233 8,044 35,668 35,709 38,184 -22.5 83.8

 Total Operating Income 20,566 149,031 584,223 549,787 340,262 -86.2 -67.4

 OPERATING EXPENSES ($000)

 -------------------------

 Personnel Expenses 3,756 4,804 14,781 14,841 14,078 -21.8 -33.8

 Interest Expense 21,320 28,166 116,520 112,726 61,277 -24.3 439.8

 Other Expenses 9,452 13,448 57,952 59,037 50,838 -29.7 -4.6

 Provision for Loan and Lease Losses 28 0 50 -8 -37 N/A N/A

 Total Operating Expenses 34,556 46,418 189,303 186,596 126,156 -25.6 77.0

 Income (Loss) Before Taxes -13,990 102,613 394,920 363,191 214,106 N/A N/A

 Applicable Income Taxes (Credit) -20,567 -3,929 -40,422 -29,541 -21,207 N/A N/A

 Extraordinary Items 0 0 0 0 0 N/A N/A

 Income Before Undist Inc of Subs 6,577 106,542 435,342 392,732 235,313 -93.8 -86.5

 Equity in Undistributed Inc of Subs 100,172 46,716 58,403 190,393 244,808 114.4 156.1

 Bank Subsidiaries 75,359 26,825 -31,472 193,437 232,367 180.9 96.3

 Nonbank Subsidiaries 175 -1,000 5,441 -17 4,990 N/A -76.0

 Subsidiary BHCs 24,638 20,891 84,434 -3,027 7,451 17.9 N/A

 Net Income (Loss) 106,749 153,258 493,745 583,125 480,121 -30.4 21.7

 MEMORANDA

 ---------

 Bank Net Income 107,859 139,825 418,728 534,437 493,917 -22.9 15.5

 Nonbank Net Income 259 -916 6,337 974 5,458 N/A -87.5

 Subsidiary BHCs' Net Income 24,638 20,891 94,434 86,973 7,451 17.9 N/A
BHCPR User’s Guide • March 2008 3-91

Parent Company Income Statement ($000) 

BHCPR page 20 presents the parent 

company income statement (Sched

ule PI of the FR Y-9LP) and shows 

dollar balances and growth rates 

of operating income and oper

ating expense items. Operating 

income items consist of income flows 

from the bank, nonbank, and bank 

holding company subsidiaries and 

include dividends, interest income, 

management and service fees, and 

other income. Operating expenses 

include personnel expenses, interest 

expense, provision for loan and lease 

losses, and other expenses. Dollar 

values and growth rates of bank, 

nonbank, and subsidiary BHCs’ net 

income are also presented in the 

memoranda section.

-

-

-

-

-

-

-

-

The last two columns on the right 

provide one- and five-year percent 

changes for each parent company 

 income and expense category. (See 

the description of Growth Rates on 

page 2-3.)

Operating Income

Income from Bank Subsidiaries

Total income (dividend income, 

 interest income, management and 

service fees, and other income) from 

direct investments in and transac

tions with direct and indirect bank 

subsidiaries and associated banks, 

excluding equity in undistributed 

income.

Dividends (From Bank Subsidiaries) 

Dividend income declared or paid to 

the bank holding company by bank 

subsidiaries and associated banks.

Interest (From Bank Subsidiaries)

Interest income to the bank holding 

company on extensions of credit to, 

and paid or payable by, bank sub

sidiaries and associated banks.

Management and Service Fees 

(From Bank Subsidiaries)

Management and service fees to the 

bank holding company in connection 

with services rendered to, and paid 

or payable by, bank subsidiaries and 

associated banks.

Other Income 

(From Bank Subsidiaries)

All other income to the bank holding 

company that relates to transactions 

with, and paid or payable by, bank 

subsidiaries and associated banks.

Income from Nonbank Subsidiaries

Total income (dividend income, 

 interest income, management and 

service fees, and other income) 

from direct investments in and 

transactions with direct and indirect 

nonbank subsidiaries and associ

ated nonbank companies, excluding 

equity in undistributed income and 

income from banks, subsidiaries of 

banks, and Edge Act and Agreement 

 subsidiaries.

Dividends 

(From Nonbank Subsidiaries)

Dividend income declared or paid 

to the bank holding company by 

nonbank subsidiaries and associated 

 nonbank companies.

Interest 

(From Nonbank Subsidiaries)

Interest income to the bank holding 

company on extensions of credit to, 

and paid or payable by, nonbank 

 subsidiaries and associated nonbank 

companies.

Management and Service Fees 

(From Nonbank Subsidiaries)

Management and service fees to the 

bank holding company in connection 

with services rendered to, and paid or 

payable by, nonbank sub sidiaries and 

associated nonbank companies.

Other Income 

(From Nonbank Subsidiaries)

All other income to the bank holding 

company that relates to transactions 

with, and paid or payable by, non

bank subsidiaries and associated 

nonbank companies.

Income from Subsidiary BHCs

Total income (dividend income, 

 interest income, management and 

service fees, and other income) from 

direct investments in and transactions 

with direct and indirect subsidiary 

bank holding companies and asso

ciated bank holding companies, 

 excluding equity in undistributed 

 income.

Dividends 

(From Subsidiary BHCs)

Dividend income declared or paid to 

the bank holding company by bank 

holding company subsidiaries and 

associated bank holding companies.

Interest 

(From Subsidiary BHCs)

Interest income to the bank holding 

company on extensions of credit to, 

and paid or payable by, bank holding 

company subsidiaries and associated 

bank holding companies.

Management and Service Fees 

(From Subsidiary BHCs)

Management and service fees to the 

bank holding company in connection 

with services rendered to, and paid or 

payable by, bank holding company 

subsidiaries and associated bank 

holding companies.

Other Income 

(From Subsidiary BHCs)

All other income to the bank holding 

company that relates to transactions 

with, and paid or payable by, bank 

holding company subsidiaries and 

associated bank holding companies.

Total Income from Subsidiaries

The sum of dividend income, inter

est income, management and service 

fees, and other income received from 

bank, nonbank, and bank holding 

company subsidiaries.
3-92 BHCPR User’s Guide • March 2008

Securities Gains (Losses)

The net gain or loss realized from the 

sale, exchange, redemption, or retirement of securities.

Other Operating Income

All other operating income, excluding income from subsidiaries and 

 associated companies.

Total Operating Income

The sum of total income from subsidiaries, securities gains (losses), 

and other operating income.

Operating Expenses

Personnel Expenses

Expenses on salaries, wages of officers and employees, pensions, and 

employee benefits.

Interest Expense

Interest expense on all debt instruments issued by the bank holding 

company.

Other Expenses

All other operating expenses of the 

bank holding company including 

amortization of intangible assets.

Provision for Loan & Lease Losses

The year-to-date provision for loan 

and lease losses.

Total Operating Expenses

The sum of personnel expenses, 

 interest expense, other expenses, 

and the provision for loan and lease 

losses, including the provision for 

allocated transfer risk.

Income (Loss) before Taxes

Total operating income minus total 

operating expenses.

Applicable Income Taxes (Credit)

The estimated amount of current and 

deferred income taxes, federal, state, 

and local (estimated or accrued) on a 

parent company only basis.

Extraordinary Items

The net amount of extraordinary 

items less applicable taxes including 

non-operating items.

Income before Undistributed 

Income of Subsidiaries

The sum of income before taxes and 

extraordinary items minus applicable 

income taxes.

Equity in Undistributed Income of 

Subsidiaries

The parent company’s equity in the 

undistributed income of bank, nonbank, and bank holding company 

subsidiaries less applicable taxes.

(Equity in Undistributed Income of) 

Bank Subsidiaries

The parent company’s equity in the 

undistributed income of bank sub

sidiaries, Edge Act and Agreement 

subsidiaries, and associated banks 

less applicable taxes.

-

-

-

-

-

-

-

(Equity in Undistributed Income of) 

Nonbank Subsidiaries

The parent company’s equity in the 

undistributed income of nonbank 

subsidiaries and associated nonbank 

companies less applicable taxes.

(Equity in Undistributed Income of) 

Subsidiary BHCs

The parent company’s equity in the 

undistributed income of bank hold

ing company subsidiaries and asso

ciated bank holding companies less 

applicable taxes.

Net Income (Loss)

Income (loss) before undistributed 

income of subsidiaries and associ

ated companies plus equity in undis

tributed income of subsidiaries and 

associated companies.

Memoranda

Bank Net Income

Dividends from bank subsidiaries 

and associated banks plus equity in 

undistributed income of bank sub

sidiaries, Edge Act and Agreement 

subsidiaries, and associated banks.

Nonbank Net Income

Dividends from nonbank subsidiaries 

and associated nonbank companies 

plus equity in undistributed income 

of nonbank subsidiaries and associ

ated nonbank companies.

Subsidiary BHCs’ Net Income

Dividends from subsidiary bank 

holding companies plus equity in 

undistributed income of subsidiary 

bank holding companies.
BHCPR User’s Guide • March 2008 3-93

 9999999 SAMPLE BANK HOLDING COMPANY PARENT COMPANY BALANCE SHEET PAGE 21

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 % OF % OF % OF PERCENT CHANGE

 ASSETS ($000) MM/DD/YYYY TOTAL MM/DD/YYYY TOTAL MM/DD/YYYY TOTAL MM/DD/YYYY MM/DD/YYYY 1-YR 5-YR

 ------------- ----------------- ----------------- ----------------- ---------- ---------- ---------------

 Investment in Bank Subs 4,831,177 60.3 4,719,322 61.4 4,785,393 60.1 4,388,912 3,436,848 2.4 75.7

 Common and Preferred Stock 3,408,139 42.5 3,371,198 43.8 3,361,742 42.2 3,094,460 2,819,146 1.1 31.9

 Exc Cost Over Fair Value 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Loans, Adv, Notes, & Bonds 1,407,500 17.6 1,330,508 17.3 1,407,500 17.7 1,294,452 617,702 5.8 753.0

 Other Receivables 15,538 0.2 17,616 0.2 16,151 0.2 0 0 -11.8 N/A

 Investment in Nonbank Subs 607,162 7.6 557,826 7.3 574,580 7.2 560,301 507,025 8.8 59.4

 Common and Preferred Stock 589,255 7.4 539,247 7.0 572,715 7.2 546,881 500,730 9.3 55.5

 Exc Cost Over Fair Value 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Loans, Adv, Notes, & Bonds 9,653 0.1 18,270 0.2 1,865 0.0 13,420 6,295 -47.2 382.2

 Other Receivables 8,254 0.1 309 0.0 0 0.0 0 0 2571.2 N/A

 Investment In Sub BHCs 1,977,847 24.7 1,828,352 23.8 1,932,252 24.3 1,805,188 1,767,611 8.2 N/A

 Common and Preferred Stock 1,977,847 24.7 1,828,352 23.8 1,932,252 24.3 1,805,188 1,767,611 8.2 N/A

 Exc Cost Over Fair Value 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Loans, Adv, Notes, & Bonds 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Other Receivables 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 ASSETS EXCLUDING INV IN SUBS:

 Net Loans and Leases 6,064 0.1 0 0.0 475 0.0 0 0 N/A 488.2

 Securities 265,486 3.3 402,887 5.2 388,045 4.9 422,041 581,128 -34.1 12.2

 Sec Purchased (Rev Repos) 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Cash&Due Fr Affil Dep Inst 64,899 0.8 79,689 1.0 87,402 1.1 185,404 103,057 -18.6 45.1

 Cash&Due Fr Unrel Dep Inst 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Premises, Furn, Fix & Equip 8,456 0.1 9,875 0.1 9,201 0.1 10,151 3,621 -14.4 12335

 Intangible Assets 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Other Assets 255,921 3.2 93,404 1.2 181,784 2.3 76,621 108,976 174.0 449.6

 Bal Due Fr Subs & Rel Inst 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Total Assets 8,017,012 100.0 7,691,355 100.0 7,959,132 100.0 7,448,618 6,508,266 4.2 131.8

 LIABILITIES AND CAPITAL

 -----------------------

 Deposits 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Securities Sold (Repos) 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Commercial Paper 164,657 2.1 186,978 2.4 297,850 3.7 220,507 167,188 -11.9 -40.5

 Other Borrowings 1 Yr or Less 221,713 2.8 0 0.0 155,025 2.0 0 149,980 N/A N/A

 Borrowings With Mat Over 1 Yr 295,630 3.7 394,987 5.1 295,630 3.7 394,984 0 -25.2 207.7

 Subordinated Notes and Deb 1,395,443 17.4 1,394,836 18.1 1,395,292 17.5 1,394,684 1,492,502 0.0 350.1

 Other Liabilities 270,287 3.4 103,932 1.4 170,975 2.2 124,138 132,588 160.1 623.8

 Bal Due to Sub & Rel Inst 341,481 4.3 349,452 4.5 351,560 4.4 327,282 328,744 -2.3 4.5

 Total Liabilities 2,689,211 33.5 2,430,185 31.6 2,666,332 33.5 2,461,595 2,271,002 10.7 156.9

 Equity Capital 5,327,801 66.5 5,261,170 68.4 5,292,800 66.5 4,987,023 4,237,264 1.3 120.8

 Perpetual Pfd Stk (Inc Sur) 240,000 3.0 240,000 3.1 240,000 3.0 240,000 0 0.0 N/A

 Common Stock 2,219,905 27.7 2,381,509 31.0 2,212,237 27.8 2,230,303 2,156,732 -6.8 119.2

 Common Surplus 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Retained Earnings 2,957,511 36.9 2,719,502 35.4 2,910,692 36.6 2,602,189 2,179,885 8.8 117.2

 Accum Oth Comprehensive Inc -76,429 -1.0 -69,257 -0.9 -58,835 -0.7 -75,849 -83,043 N/A N/A

 Oth Equity Capital Compon -13,186 -0.2 -10,584 -0.1 -11,294 -0.1 -9,620 -16,310 N/A N/A

 Total Liab and Equity Capital 8,017,012 100.0 7,691,355 100.0 7,959,132 100.0 7,448,618 6,508,266 4.2 131.8

 MEMORANDA:

 Loans and Adv Fr Bank Subs 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Loans and Adv Fr Nonbk Subs 309,278 3.9 345,523 4.5 309,278 3.9 324,709 324,709 -10.5 -4.8

 NP to Subs Iss Tr Prf Sec 300,000 3.7 335,157 4.4 300,000 3.8 324,709 324,709 -10.5 -7.6

 Loans and Adv From Sub BHCs 0 0.0 0 0.0 0 0.0 0 0 N/A N/A

 Subord< Debt 1 Yr or Less 2,203 0.0 3,929 0.1 1,997 0.0 2,573 2,077 -43.9 9.1

 Guar Lns to Bks,Nonbks,BHCs 0 0.0 0 0.0 0 0.0 0 274,281 N/A -100.0
3-94 BHCPR User’s Guide • March 2008

Parent Company Balance Sheet ($000)

BHCPR page 21 provides the princi

pal categories of the parent company 

balance sheet as reported in Sche

dule PC and PC-A of the FR Y-9LP (see 

Appendix G). A parent com pany’s 

investments in bank, non bank, and 

bank holding company subsidiaries, 

as well as other assets, liability, and 

equity items are displayed as dol

lar values for five time-periods and 

as a percentage of parent company 

total assets for three time periods. In 

addition, the last two columns pres

ent one-year and five-year growth 

rates of the account balances. (See 

the discussion of Growth Rates on 

page 2-3.)

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-

-

-

-

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-

-

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-

-

-

-

-

-

-

-

Assets

Investment in Bank Subsidiaries

The sum of equity investments in 

bank subsidiaries and associated 

banks and non-equity investments in 

and receivables due from bank sub

sidiaries and associated banks.

Common and Preferred Stock 

(Bank Subsidiaries)

Investments in the common stock 

and preferred stock (including sur

plus) of bank subsidiaries and asso

ciated banks excluding unamortized 

goodwill or other intangible assets.

Excess of Cost over Fair Value 

(Bank Subsidiaries)

The sum of unamortized goodwill 

and specifically identifiable intan

gible assets that are related to the 

 acquisition of subsidiary banks and 

associated banks.

Loans, Advances, Notes, and Bonds 

(Bank Subsidiaries)

All assets of the bank holding compa

ny that represent extensions of credit 

to directly or indirectly held bank 

subsidiaries and associated banks 

and investments in debt instruments 

issued by bank subsidiaries and asso

ciated banks.

Other Receivables 

(Bank Subsidiaries)

All other assets that represent claims 

of the bank holding company on bank 

subsidiaries and associated banks.

Investment in Nonbank Subsidiaries

The sum of equity investments in 

nonbank subsidiaries and associated 

nonbank companies and non-equity 

investments in and receivables due 

from nonbank subsidiaries and asso

ciated nonbank companies.

Common and Preferred Stock 

(Nonbank Subsidiaries)

Investments in the common stock 

and preferred stock (including sur

plus) of nonbank subsidiaries and 

associated nonbank companies 

excluding unamortized goodwill or 

other intangible assets.

Excess of Cost over Fair Value 

(Nonbank Subsidiaries)

The sum of unamortized goodwill 

and specifically identifiable intan

gible assets that are related to the 

acqui sition of nonbank subsidiaries 

and associated nonbank companies.

Loans, Advances, Notes, and Bonds 

(Nonbank Subsidiaries)

All assets of the bank holding com

pany that represent extensions of 

credit to (directly or indirectly held) 

nonbank subsidiaries and associ ated 

nonbank companies, and invest

ments in debt instruments issued by 

nonbank subsidiaries and associated 

 nonbank companies.

Other Receivables 

(Nonbank Subsidiaries)

All other assets that represent claims 

of the bank holding company on 

nonbank subsidiaries and associated 

 nonbank companies.

Investment in Subsidiary BHCs

The sum of equity investments in 

subsidiary bank holding companies 

and non-equity investments in, and 

receivables due from, subsidiary and 

associated bank holding companies.

Common and Preferred Stock 

(Subsidiary BHCs)

Investments in the common stock 

and preferred stock (including 

 surplus) of bank holding com

pany subsidiaries and associated 

bank holding companies exclud

ing unamor tized goodwill or other 

 intangible assets.

Excess of Cost over Fair Value 

(Subsidiary BHCs)

The sum of unamortized goodwill 

and specifically identifiable intan

gible assets that are related to the 

acquisition of subsidiary and associ

ated bank holding companies. 

Loans, Advances, Notes, and Bonds 

(Subsidiary BHCs)

All assets of the bank holding compa

ny that represent extensions of credit 

to (directly or indirectly held) bank 

holding company subsidiaries and 

associated bank holding com panies 

and investments in debt instruments 

issued by bank holding company 

subsidiaries, and associated bank 

holding companies.

Other Receivables 

(Subsidiary BHCs)

All other assets that represent claims 

of the bank holding company on sub

sidiary and associated bank holding 

companies.

Assets Excluding Investment 

in Subsidiaries

Net Loans and Leases

Extensions of credit, net of unearned 

income, resulting from either direct 

negotiation between the bank hold

ing company and its customers or 

the purchase of such assets from 

 others.
BHCPR User’s Guide • March 2008 3-95

Securities

U.S. Treasury securities, obligations 

of other U.S. government agencies 

and corporations, obligations of other 

states and political subdivisions, 

and other debt and equity securities, 

excluding investments in subsidiaries 

and associated companies. 

Securities Purchased 

(Reverse Repos)

Securities purchased under agree

ments to resell other than securities 

purchased under resale agreements 

to maturity.

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-

-

-

Cash and Balances Due 

from Subsidiary or Affiliated 

Depository Institutions

All currency and coin, demand, time 

and savings balances, and other 

cash items due from or held with 

sub sidiary or affiliated depository 

 institutions.

Cash and Balances Due from Unrelated 

Depository Institutions

All currency and coin, demand, time 

and savings balances, and other cash 

items due from or held with unrelated 

depository institutions.

Premises, Furniture, Fixtures and 

Equipment

The book value, net of depreciation, 

of all premises, furniture, fixtures, 

and equipment.

Intangible Assets

The sum of mortgage servicing assets, 

goodwill, and other identifiable 

 intangible assets.

Other Assets

All other assets including income 

earned, but not collected, and defer

red income taxes (debit balance).

Balances Due from Subsidiaries and 

Related Institutions

All balances due from subsidiaries 

and related institutions, other than 

investments and receivables.

Total Assets

Total parent company assets, which 

include investments in subsidiaries, 

loans and leases (net of unearned 

 income, allowance for loan and lease 

losses, and allocated transfer risk 

 reserve), securities, federal funds sold 

and securities purchased under agree

ments to resell, cash and due from 

depository institutions, premises, 

 furniture and fixtures, intangible and 

other assets, and balances due from 

subsidiaries and affiliated BHCs. 

Liabilities and Capital

Deposits

Deposits issued by the parent 

 company.

Securities Sold (Repos)

Securities sold under agreements 

to repurchase other than securities 

sold under repurchase agreements 

to maturity.

Commercial Paper

Outstanding commercial paper 

issued by the bank holding company 

to unrelated parties.

Other Borrowings with Maturity of 

1 Year or Less

The amount of money borrowed by 

the bank holding company with a 

 remaining maturity of one year or 

less.

Borrowings with Maturity over 1 Year

The amount of money borrowed 

by the bank holding company with 

a remaining maturity of more than 

one year.

Subordinated Notes and Debentures

Subordinated debt issued by the 

bank holding company or its sub

sidiaries. This line item includes 

 subordinated perpetual debt, limitedlife preferred stock and related sur

plus, and outstanding equity contract 

and commitment notes that qualify 

as capital, as defined by the Federal 

Reserve Board’s capital adequacy 

guidelines.

Other Liabilities

All other liabilities including expen

ses accrued and unpaid and deferred 

income taxes (credit balance).

Balances Due to Subsidiaries and 

Related Institutions

All balances due to subsidiaries and 

related institutions including shortand long-term borrowings, accrued 

interest payable, and taxes payable.

Total Liabilities

The sum of deposits, commercial 

 paper and other borrowings with a 

remaining maturity of one year or 

less, other borrowed funds with a 

remaining maturity of greater than 

one year, subordinated notes and 

 debentures, other liabilities, and bal

ances due to other subsidiaries and 

related institutions.

Equity Capital 

The sum of perpetual preferred stock 

(including related surplus), common 

stock, common surplus, retained 

earnings, accumulated other com

prehensive income, and other equity 

capital components minus treasury 

stock.

Perpetual Preferred Stock 

(Including Surplus)

The aggregate par or stated value of 

all outstanding perpetual preferred 

stock including any amounts received 

in excess of its par or stated value. 

Common Stock

The aggregate par or stated value of 

outstanding common stock.

Common Surplus

The net amount formally transferred 

to the surplus account including 

 capital contributions and any amount 

received for common stock in excess 

of its par or stated value.
3-96 BHCPR User’s Guide • March 2008

Retained Earnings

The amount of retained earnings, 

 including capital reserves, that result 

from the transfer of net income, decla

ration of dividends, transfers to sur

plus, or other appropriate entries.

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-

-

-

Accumulated Other Comprehensive 

Income

The amount of other comprehen

sive income in conformity with the 

requirements of FASB Statement 

No. 130, Reporting Comprehensive 

Income. Other comprehensive 

income includes net unrealized hold

ing gains (losses) on available-for-sale 

securities, accumulated net gains 

(losses) on cash flow hedges, foreign 

currency translation adjustments, 

and minimum pension liability 

adjustments. From March 31, 1999 to 

December 31, 2000, this item includes 

net unrealized holding gains (losses) 

on available-for-sale securities, accu

mulated net gains (losses) reported 

on cash flow hedges, and foreign 

currency translation adjustments. 

Prior to March 31, 1999, accumulated 

net gains (losses) on cash flow hedges 

were not reported on the FR Y-9LP 

and are not included in this item.

Other Equity Capital Components

The amount of all other equity capi

tal components, including unearned 

Employee Stock Ownership Plan 

(ESOP) shares and the carrying value, 

at cost, of Treasury Stock.

Total Liabilities and Equity Capital

Total liabilities and equity capital 

as reported in Schedule PC of the 

FR Y-9LP.

Memoranda

Loans and Advances from Bank 

 Subsidiaries

The amount of borrowings of the 

 parent company from subsidiary 

banks and associated banks and Edge 

Act and Agreement subsidiaries.

Loans and Advances from Nonbank 

Subsidiaries

The amount of borrowings of the 

 parent company from nonbank sub

sidiaries and associated nonbank 

companies.

Notes Payable to Subsidiaries That 

Have Issued Trust Preferred Securities

The amount of notes payable by 

the parent BHC to special-purpose 

subsidiaries that have issued trust 

preferred securities.

Loans and Advances from Subsidiary 

BHCs

The amount of borrowings of the 

 parent company from bank holding 

company subsidiaries and associated 

bank holding companies.

Subordinated and Long-Term Debt 

Maturing in 1 Year or Less

The amount of liabilities (included 

in mandatory convertible securities, 

 subordinated notes and debentures, 

and balances due to subsidiaries and 

related institutions) that are sche

duled to mature within one year.

Guaranteed Loans to Banks, 

Non-Banks, and BHCs

The amount of borrowings of sub

sidiaries from unaffiliated parties: 

(1) that have been guaranteed by the 

respondent parent BHC; (2) that 

involve sales of assets that are 

indemnified by the parent BHC; 

(3) or any other borrowing by BHC 

subsidiaries where the parent BHC 

assumes any risk of loss.
BHCPR User’s Guide • March 2008 3-97

 9999999 SAMPLE BANK HOLDING COMPANY PARENT COMPANY ANALYSIS - PART I PAGE 22

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 PROFITABILITY: ----------------- ----------------- ----------------- ------------- -------------

 Net Income/Avg Equity Capital 7.93 8.17 43 11.65 12.10 44 9.29 9.04 50 12.69 13.95 15.78 14.35

 Bank Net Inc/Avg Eq Inv in Banks 12.75 9.84 71 17.30 12.61 79 12.65 9.84 65 17.98 14.64 18.25 14.14

 Nonbk Net Inc/Avg Eq Inv in Nonbanks 0.18 2.63 34 -0.67 10.12 9 1.14 6.84 21 0.19 9.27 1.11 8.80

 Sub BHCs Net Inc/Avg Eq Inv in Sub BHCs 5.04 5.98 42 4.60 8.97 34 5.09 6.64 40 4.86 8.92 2.11 10.94

 Bank Net Income/Parent Net Income 101.04 85.33 53 91.24 78.14 36 84.81 79.07 34 91.65 76.65 102.87 71.56

 Nonbank Net Income/Parent Net Income 0.24 3.70 29 N/A 6.66 N/A 1.28 5.97 45 0.17 4.94 1.14 5.57

 Sub BHCs Net Inc/Parent Net Income 23.08 70.82 26 13.63 66.63 28 19.13 73.58 21 14.91 69.45 1.55 65.03

 LEVERAGE:

 Total Liabilities/Equity 50.48 35.57 73 46.19 35.27 72 50.38 34.34 74 49.36 35.29 53.60 33.49

 Total Debt/Equity Capital 38.99 17.24 79 37.57 16.09 79 40.50 16.42 85 40.31 15.66 42.71 15.82

 Tot Debt+NP to Subs Iss Tr Pref/Equity 44.62 26.90 73 43.94 25.70 76 46.17 25.91 79 46.82 25.31 50.37 24.23

 Tot Debt+Lns Guaranteed for Affl/Equity 38.99 20.06 76 37.57 17.95 77 40.50 18.46 82 40.31 17.33 49.18 20.12

 Total Debt/Eq Cap - Exc Over Fair Value 38.99 17.59 79 37.57 16.33 79 40.50 16.62 85 40.31 15.89 42.71 16.27

 Long-Term Debt/Equity Capital 31.74 11.53 85 34.02 12.03 82 31.95 11.89 83 35.89 11.77 35.22 12.45

 Short-Term Debt/Equity Capital 7.25 4.60 75 3.55 3.13 70 8.56 3.66 80 4.42 3.12 7.49 2.55

 Current Portion of LT Debt/Equity 0.04 0.08 82 0.07 0.37 72 0.04 0.05 82 0.05 0.28 0.05 0.12

 Exc Cost Over Fair Value/Equity Cap 0.00 0.51 34 0.00 0.41 34 0.00 0.27 35 0.00 0.40 0.00 1.06

 Long-Term Debt/Consolidated LT Debt 71.74 12.51 98 72.08 14.09 95 71.71 12.74 97 72.46 14.84 58.48 15.07

 DOUBLE LEVERAGE:

 Equity Investment in Subs/Equity 112.15 113.03 50 109.08 111.14 45 110.84 112.49 46 109.21 110.24 120.07 108.78

 Total Investment in Subs/Equity 139.20 123.37 76 135.06 121.51 79 137.78 122.15 76 135.44 121.05 134.79 119.79

 Eq Inv Sub/Eq Cap,QualTPS+Oth PS in T1 103.45 99.90 69 100.11 100.25 58 102.19 100.10 62 100.16 99.43 104.72 99.24

 Tot Inv Sub/Eq Cap,QualTPS+Oth PS in T1 128.40 108.85 80 123.95 109.28 80 127.02 108.17 79 124.21 108.62 117.56 108.74

 DOUBLE LEVERAGE PAYBACK:

 Equity Inv in Subs - Eq Cap/Net Inc (X) 1.52 2.12 63 0.78 1.08 46 1.16 1.67 47 0.79 0.91 1.77 0.71

 Eq Inv in Subs - Eq Cap/Net Inc-Div (X) 2.78 4.33 52 1.12 2.93 28 1.93 4.79 39 1.09 2.26 2.43 1.90

 COVERAGE ANALYSIS:

 Op Inc-Tax + Noncash/Oper Exp + Div 52.13 92.56 25 166.33 130.38 77 163.66 131.56 77 168.04 136.59 141.94 145.11

 Cash Fl Fr Op+Noncash+Op Ex/Op Ex+Div 134.90 104.18 71 141.43 137.44 67 163.76 140.05 70 175.14 134.43 157.70 147.51

 Adj Cash Fl/Op Exp+Repaid LT Debt+Div 75.48 130.43 19 -4.05 100.95 11 85.96 95.89 29 114.57 114.51 100.33 98.70

 Pretax Oper Inc + Int Exp/Int Expense 34.38 1113.89 25 464.32 1992.69 39 438.93 5442.80 31 422.19 3185.46 449.41 3255.79

 Pretax OpInc+Int Exp+Tr Pref/Int Exp+Tr 49.03 538.63 17 393.24 591.45 47 377.24 914.49 32 361.87 651.11 345.41 874.99

 Div + Int From Subs/Int Exp + Div 75.15 112.04 38 182.31 145.24 78 177.23 165.78 71 181.40 157.02 153.29 176.18

 Fees+Other Inc From Subs/Sal + Oth Exp 20.30 19.10 66 12.31 17.27 64 16.09 15.52 68 13.11 15.33 10.59 19.65

 Net Inc/Curr Port of LT Debt+Pfd Div(X) 22.93 278.51 50 20.35 37.51 70 30.25 348.97 41 91.00 128.89 231.16 813.95

 OTHER RATIOS:

 Net Assets Repr in 1 Yr/Total Assets -8.58 -0.04 13 -6.41 0.64 13 -8.83 -0.11 11 -6.73 0.78 -4.01 0.40

 PAST DUE AND NONACCRUAL AS % OF LNS&LS:

 90+ Days Past Due 0.00 0.00 50 N/A 0.00 N/A 0.00 0.00 50 N/A 0.00 N/A 0.00

 Nonaccrual 0.00 2.52 43 N/A 11.39 N/A 0.00 0.66 43 N/A 11.33 N/A 0.62

 Total 0.00 2.52 43 N/A 11.39 N/A 0.00 0.66 43 N/A 11.33 N/A 11.11

 GUARANTEED LOANS AS % OF EQUITY CAP:

 To Bank Subsidiaries 0.00 0.01 45 0.00 0.00 45 0.00 0.00 46 0.00 0.00 4.01 0.00

 To Nonbank Subsidiaries 0.00 0.65 43 0.00 0.28 44 0.00 0.47 43 0.00 0.25 2.46 1.22

 To Subsidiary BHCs 0.00 0.00 47 0.00 0.00 47 0.00 0.00 47 0.00 0.01 0.00 0.01

 Total 0.00 1.09 41 0.00 0.37 42 0.00 0.59 41 0.00 0.36 6.47 1.76

 AS A % OF CONSOLIDATED BHC ASSETS:

 Nonbank Assets of Nonbank Subsidiaries 1.13 5.18 47 1.13 5.88 47 1.08 4.94 47 1.16 5.81 1.35 6.98

 Combined Thrift Assets 0.00 0.15 44 0.00 0.25 43 0.00 0.23 44 0.00 0.39 0.00 0.35

 Combined Foreign Nonbank Sub Assets 0.00 0.12 36 0.00 0.14 37 0.00 0.11 37 0.00 0.11 0.00 0.14
3-98 BHCPR User’s Guide • March 2008

Parent Company Analysis—Part I

BHCPR page 22 has six sections that 

present information on profitabil

ity, leverage, cash flow at the parent 

company level, and nonbank assets 

of nonbank subsidiaries. The first 

section provides profitability mea

sures including the return on parent 

company equity, the return on equity 

investments by the parent company 

in bank, nonbank, or bank holding 

company subsidiaries, and the pro

portion of bank, nonbank, or bank 

holding company subsidiary income 

relative to parent net income. The sec

ond section presents leverage ratios 

indicating the degree of financial 

leverage in the capital structure, the 

reliance on long-term versus shortterm debt, the degree of protection 

of creditors, and the extent to which 

a parent company acts as a financing 

vehicle for its subsidiaries. The third 

section presents four double lever

age ratios that measure the extent to 

which the parent company uses debt 

to fund equity capital investments 

in subsidiaries. The double leverage 

payback period indicates the number 

of years required to eliminate the 

amount of double leverage based 

upon the current level of net income 

or retained earnings.

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The fourth section contains cover

age ratios that measure actual and 

potential earnings coverage of the 

parent company’s cash requirements 

such as operating expenses, dividend 

payments to stockholders, and inter

est expenses.

The fifth section presents parent com

pany ratios relating to net assets that 

are repriced within one year, loans 

and leases that are 90 days or more 

past due or in nonaccrual status, 

and the proportion of equity capital 

within subsidiaries accounted for by 

loans guaranteed by the parent.

The final section reports, as a percent

age of consolidated BHC assets, the 

volume of nonbank assets of nonbank 

subsidiaries. Also shown in this sec

tion are thrift and foreign nonbank 

assets, each expressed as apercentage 

of consolidated BHC assets.

Profitability

Net Income/Average Equity Capital

Net income divided by average 

equity capital. Average equity capital 

is the cumulative sum of the quarterly 

average consolidated equity capital, 

excluding limited-life preferred 

stock (as reported in Schedule HC-K 

of the FR Y-9C report) for calendar 

quarters to date (four-point aver

age). See page 2-3 for a description of 

the methods for calculating average 

balances.

Bank Net Income/Average Equity 

Investment in Bank Subsidiaries

The sum of dividends from bank 

subsidiaries and associated banks 

and equity in undistributed income 

of bank subsidiaries and associated 

banks divided by average equity 

investments in bank subsidiaries and 

associated banks.

Nonbank Net Income/Average Equity 

Investment in Nonbank Subsidiaries

The sum of dividends from nonbank 

subsidiaries and associated nonbank 

companies and equity in undistrib

uted income of nonbank subsidiaries 

and associated nonbank companies 

divided by average equity invest

ments in nonbank subsidiaries and 

associated nonbank companies.

Subsidiary BHCs’ Net Income/ 

Average Equity Investment in 

Subsidiary BHCs

The sum of dividends from subsidiary 

bank holding companies and equity 

in undistributed income of subsidiary 

bank holding companies divided by 

average equity investments in subsid

iary bank holding companies.

Bank Net Income/Parent Net Income

The sum of dividends from banks 

and equity in undistributed income 

of bank subsidiaries and associated 

banks divided by parent company 

net income.

Nonbank Net Income/ 

Parent Net Income

The sum of dividends from non-bank 

subsidiaries and equity in undistrib

uted income of nonbank subsidiaries 

and associated nonbank companies 

divided by parent company net 

income.

Subsidiary BHCs’ Net Income/ 

Parent Net Income

The sum of dividends from subsidiary 

bank holding companies and equity 

in undistributed income of subsidiary 

bank holding companies divided by 

parent company net income.

Leverage

Total Liabilities/Equity

The sum of deposits, securities sold 

under agreements to repurchase, 

commercial paper, other borrowings 

with a remaining maturity of one year 

or less, other borrowed funds with a 

remaining maturity of greater than 

one year, subordinated notes and 

debentures (including limited-life 

preferred stock and related surplus), 

balances due to subsidiaries and 

other related institutions, and other 

liabilities divided by parent company 

equity capital.

Total Debt/Equity Capital

The sum of commercial paper, other 

borrowings with a remaining matu

rity of one year or less, borrowed 

funds with a remaining maturity of 

greater than one year, and subordi

nated notes and debentures (includ

ing limited-life preferred stock and 

related surplus), divided by parent 

company equity capital.

Total Debt Plus Notes Payable to 

Subsidiaries That Have Issued Trust 

Preferred Securities Divided by Total 

Equity Capital (Parent)

Total debt of the parent BHC plus 

notes payable to subsidiaries that 
BHCPR User’s Guide • March 2008 3-99

have issued trust preferred securities 

divided by total equity capital of the 

parent BHC.

Total Debt Plus Loans Guaranteed for 

Affiliates Divided by Equity Capital 

(Parent)

Total debt of the parent BHC plus 

guaranteed loans to banks, non

banks, and BHCs divided by total 

equity capital of the parent BHC.

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-

Total Debt/Equity Capital Less Excess 

of Cost over Fair Value

The sum of commercial paper, bor

rowings with a remaining maturity of 

one year or less, borrowed funds with 

a remaining maturity of greater than 

one year, and subordinated notes and 

debentures (including limited-life 

preferred stock and related surplus), 

divided by parent company equity 

capital minus the excess of cost over 

fair value (goodwill plus other intan

gible assets).

Long-Term Debt/Equity Capital

The sum of other borrowed funds 

with a remaining maturity of greater 

than one year, and subordinated notes 

and debentures (including limitedlife preferred stock and related sur

plus), divided by parent company 

equity capital.

Short-Term Debt/Equity Capital

Commercial paper and borrowings 

with a remaining maturity of one year 

or less divided by parent company 

equity capital.

Current Portion of Long-Term Debt/ 

Equity Capital

Amount of borrowings included in 

other borrowed funds with a remain

ing maturity of less than one year, and 

subordinated notes and debentures 

that are scheduled to mature within 

one year divided by parent company 

equity capital.

Excess of Cost over Fair Value/ 

Equity Capital

The sum of goodwill and other 

intangible assets included in equity 

investments in bank subsidiaries 

and associated banks, in nonbank 

subsidiaries and associated nonbank 

companies, and in subsidiary bank 

holding companies divided by parent 

company equity capital.

Long-Term Debt/ 

Consolidated Long-Term Debt

Parent company long-term debt (the 

sum of other borrowed funds with a 

remaining maturity of greater than 

one year, and subordinated notes and 

debentures (including limited-life 

preferred stock and related surplus) 

divided by consolidated long-term 

debt.

Double Leverage

Equity Investment in Subsidiaries/ 

Equity Capita

Equity investment in bank subsidiar

ies and associated banks, in nonbank 

subsidiaries and associated nonbanks, 

and in subsidiary bank holding com

panies divided by parent company 

equity capital.

Total Investment in Subsidiaries/ 

Equity Capital

Total investments in and receivables 

due from subsidiaries and associated 

companies divided by parent com

pany equity capital.

Equity Investment in Subsidiaries/ 

Consolidated Equity Capital 

+ Qualifying TPS, 

+ Other Preferred Stock Eligible 

for Tier 1 Capital

Equity investment in bank sub

sidiaries and associated banks, in 

non-bank subsidiaries and associ

ated nonbanks, and in subsidiary 

bank holding companies divided 

by the sum of consolidated equity 

capital, other cumulative and non

cumulative preferred stock eli

gible for inclusion in Tier 1 Capital, 

and qualifying trust preferred 

securities.

Total Investment in Subsidiaries/ 

Subsidiaries/Consolidated Equity 

Capital + Qualifying TPS, + Other 

Preferred Stock Eligible for Tier 1 

Capital

Total investments in and receivables 

due from subsidiaries and associ

ated companies divided by the sum 

of consolidated equity capital, other 

cumulative and noncumulative pre

ferred stock eligible for inclusion in 

Tier 1 Capital, and qualifying trust 

preferred securities.

Double Leverage Payback

Equity Investment in Subsidiaries Less 

Equity Capital/Net Income (X)

The difference between equity invest

ment in bank subsidiaries and associ

ated banks, in nonbank subsidiaries 

and associated nonbanks, and in 

subsidiary bank holding companies 

and parent company equity capital 

divided by parent company net 

income. (This ratio is not expressed 

as a percent and is, therefore, not 

multiplied by 100.)

Equity Investment in Subsidiaries 

Less Equity Capital/Net Income Less 

Dividends (X)

The difference between equity invest

ment in bank subsidiaries and associ

ated banks, in nonbank subsidiaries 

and associated nonbanks, and in 

subsidiary bank holding companies 

and parent company equity capital 

divided by the difference between 

parent company net income and cash 

dividends declared. (This ratio is not 

expressed as a percent and is, there

fore, not multiplied by 100.)

Coverage Analysis

Operating Income Less Taxes Plus 

Noncash Items/Operating Expense 

Plus Dividends

Total operating income minus appli

cable income taxes (or plus tax ben

efit) plus noncash items included in 

operating expense all divided by the 
3-100 BHCPR User’s Guide • March 2008

sum of total operating expense and 

dividends declared.

Cash Flow from Operations Plus 

Noncash Items Plus Operating 

Expense/Operating Expense Plus 

Dividends

The sum of cash flow provided by 

operating activities, total operating 

expense, and noncash items included 

in operating expense divided by the 

sum of total operating expense and 

cash dividends declared.

Adjusted Cash Flow/ 

Operating Expense Plus Repaid 

Long-Term Debt Plus Dividends

The sum of total cash flow (from 

operating, financing, and investing 

activities), operating expense, non

cash items included in operating 

expense, repaid long-term debt, and 

cash dividends declared divided by 

the sum of operating expenses, repaid 

long-term debt, and cash dividends 

declared.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Pretax Operating Income Plus Interest 

Expense/Interest Expense

Income before taxes and appropriate 

items plus interest expense divided 

by interest expense.

Pre-Tax Operating Income Plus 

Interest Expense and Trust Preferred 

Interest Expense Divided by Interest 

Expense Plus Trust Preferred Interest 

Expense

Parent BHC pre-tax income plus par

ent BHC interest expense and inter

est expense paid to special purpose 

subsidiaries that have issued trust 

preferred securities divided by par

ent BHC interest expense plus inter

est expense paid to special purpose 

subsidiaries that have issued trust 

preferred securities.

Dividends Plus Interestfrom 

Subsidiaries/Interest Expense Plus 

Dividends

Dividend and interest income from 

bank, nonbank, and bank holding 

company subsidiaries divided by 

the sum of interest expense and cash 

dividends declared.

Fees Plus Other Income from 

Subsidiaries/Salaries Plus Other 

Expenses

Management and service fees and 

other income from bank, nonbank, 

and bank holding company subsidiar

ies divided by salaries and employee 

benefits and other expenses.

Net Income/Current Portion of 

Long-Term Debt Plus Preferred 

Dividends (X)

Parent company net income divid

ed by the sum of long-term debt 

that matures within one year and 

dividends declared on perpetual 

preferred and limited-life preferred 

stock. (This ratio is not expressed as 

a percent and is, therefore, not mul

tiplied by 100.)

Other Ratios

Net Assets Repriceable in 1 Year/ 

Total Assets

The difference between current assets 

and the sum of short-term debt, 

long-term debt, and other debt that 

reprices within one year divided by 

total parent company assets.

Past Due and Nonaccrual Loans 

and Leases as Percent of Total 

Loans and Leases

90 Days and over Past Due 

(Percent of Loans and Leases)

Loans and leases that are 90 days 

and over past due divided by par

ent company loans and leases, net of 

unearned income.

Nonaccrual 

(Percent of Loans and Leases)

Loans and leases that are in non

accrual status divided by parent 

company loans and leases, net of 

unearned income.

Total 

(Percent of Loans and Leases)

Loans and leases that are 90 days or 

more past due and are in nonaccrual 

status divided by parent company 

loans and leases, net of unearned 

income.

Guaranteed Loans as a Percent 

of Equity Capital

To Bank Subsidiaries 

(Percent of Equity Capital)

Guaranteed loans to bank subsidiar

ies divided by parent company equity 

capital.

To Nonbank Subsidiaries 

(Percent of Equity Capital)

Guaranteed loans to nonbank sub

sidiaries divided by parent company 

equity capital.

To Subsidiary BHCs 

(Percent of Equity Capital)

Guaranteed loans to subsidiary bank 

holding companies divided by parent 

company equity capital.

Total 

(Percent of Equity Capital)

Total guaranteed loans to bank, non

bank, and bank holding company 

subsidiaries divided by parent com

pany equity capital.

Nonbank Assets 

of Nonbank Subsidiaries 

(Percent of Consolidated BHC Assets)

Total combined nonbank assets 

of nonbank subsidiaries and their 

majority-owned direct and indi

rect subsidiaries divided by con

solidated assets of the bank holding 

company.

Combined Thrift Assets 

(Percent of Consolidated BHC Assets)

Total combined assets of federal sav

ings associations, federal savings 

banks and thrift subsidiaries (includ

ing any thrift institution filing the 

Thrift Financial Report) divided by 

consolidated assets of the bank hold

ing company.
BHCPR User’s Guide • March 2008 3-101

Combined Foreign 

Nonbank Subsidiary Assets 

(Percent of Consolidated BHC Assets)

Total combined foreign nonbank 

subsidiary assets divided by con

solidated assets of the bank holding 

company.

-
3-102 BHCPR User’s Guide • March 2008

 9999999 SAMPLE BANK HOLDING COMPANY PARENT COMPANY ANALYSIS - PART II PAGE 23

 SAMPLE CITY, SAMPLE STATE FR Dist: 12 Peer: 1

 MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY MM/DD/YYYY

 PAYOUT RATIOS - PARENT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 PCT BHC PEER 01 BHC PEER 01

 ---------------------- ----------------- ----------------- ----------------- ------------- -------------

 Div Paid/Inc Before Undist Inc 736.79 187.42 89 43.51 74.09 30 44.94 71.35 29 40.95 68.73 55.37 68.89

 Dividends Paid/Net Income 45.40 57.43 36 30.25 39.43 29 39.63 50.51 37 27.58 36.79 27.14 39.47

 Net Income - Dividends/Avg Equity 4.33 3.43 56 8.13 7.05 61 5.61 3.95 50 9.19 8.58 11.49 8.47

 PERCENT OF DIVIDENDS PAID:

 Dividends From Bank Subs 67.07 73.19 47 243.78 119.83 81 230.10 129.55 80 212.04 125.44 200.73 138.97

 Dividends From Nonbank Subs 0.17 2.47 57 0.18 3.60 55 0.46 8.12 38 0.62 6.21 0.36 11.16

 Dividends From Subsidiary BHCs 0.00 13.82 40 0.00 13.19 41 5.11 16.03 80 55.96 17.75 0.00 21.35

 Dividends From All Subsidiaries 67.24 112.47 33 243.96 178.31 77 235.67 194.05 75 268.62 175.07 201.09 197.28

 PAYOUT RATIOS - SUBSIDIARIES:

 PERCENT OF BANK NET INCOME:

 Dividends From Bank Subs 30.13 47.51 36 80.82 60.42 66 107.52 85.04 71 63.81 66.52 52.95 59.78

 Interest Income From Bank Subs 18.17 2.97 92 15.89 3.21 91 21.61 4.58 88 11.63 3.07 6.17 2.56

 Mgt & Service Fees From Bank Subs 1.23 3.86 72 0.92 4.31 66 1.74 5.63 67 1.62 3.62 1.19 3.56

 Other Income From Bank Subs 0.00 0.05 47 0.00 0.00 50 0.00 0.03 46 0.00 0.01 0.00 0.27

 Operating Income From Bank Subs 49.53 62.12 42 97.63 77.29 67 130.87 105.16 75 77.05 76.68 60.31 68.32

 PERCENT OF NONBANK NET INCOME:

 Dividends From Nonbank Subs 32.43 31.39 71 N/A 40.92 N/A 14.14 80.92 26 101.75 55.89 8.57 47.31

 Interest Income From Nonbank Subs 99.61 19.36 88 N/A 25.31 N/A 26.10 55.45 61 213.14 30.14 21.40 24.40

 Mgt & Serv Fees From Nonbank Subs 523.55 1.30 97 N/A 2.69 N/A 69.45 2.56 98 106.78 3.76 18.49 2.75

 Other Income From Nonbank Subs 0.00 0.00 48 N/A 0.00 N/A 0.00 0.03 45 0.00 0.02 0.00 0.01

 Operating Inc From Nonbank Subs 655.60 65.91 97 N/A 84.74 N/A 109.69 183.01 48 421.66 109.39 48.46 101.72

 PERCENT OF SUB BHCs' NET INCOME:

 Dividends From Subsidiary BHCs 0.00 42.79 21 0.00 36.75 20 10.59 37.98 42 103.48 46.80 0.00 48.92

 Interest Inc From Subsidiary BHCs 0.00 10.48 23 0.00 5.17 25 0.00 8.71 21 0.00 4.08 0.00 4.48

 Mgt & Serv Fees From Sub BHCs 0.00 7.01 35 0.00 2.30 40 0.00 1.78 38 0.00 0.44 0.00 3.17

 Other Income From Subsidiary BHCs 0.00 0.00 47 0.00 0.00 50 0.00 0.00 50 0.00 0.00 0.00 0.00

 Operating Income From Sub BHCs 0.00 73.28 11 0.00 50.59 11 10.59 52.58 28 103.48 54.75 0.00 60.70

 DEPENDENCE ON SUBSIDIARIES:

 PERCENT OF TOTAL OPERATING INCOME:

 Dividends From Bank Subsidiaries 158.03 41.12 98 75.82 49.35 55 77.06 57.92 50 62.02 57.66 76.87 55.37

 Interest Income From Bank Subs 95.28 8.15 96 14.91 4.03 86 15.49 2.70 90 11.30 2.76 8.96 2.40

 Mgt & Serv Fees From Bank Subs 6.44 4.75 78 0.86 3.32 70 1.25 2.72 75 1.57 3.23 1.72 2.62

 Other Income From Bank Subs 0.00 0.01 47 0.00 0.00 50 0.00 0.01 46 0.00 0.00 0.00 0.02

 Operating Income From Bank Subs 259.75 61.82 98 91.60 62.88 52 93.80 69.06 56 74.90 67.12 87.55 64.11

 Dividends From Nonbank Subs 0.41 3.69 66 0.06 3.18 57 0.15 3.79 37 0.18 3.00 0.14 4.35

 Interest Income From Nonbank Subs 1.25 4.72 65 0.37 2.79 54 0.28 1.78 54 0.38 1.87 0.34 1.51

 Mgt & Serv Fees From Nonbank Subs 6.59 0.21 96 0.64 0.19 88 0.75 0.07 90 0.19 0.09 0.30 0.12

 Other Income From Nonbank Subs 0.00 0.00 50 0.00 0.00 47 0.00 0.00 46 0.00 0.00 0.00 0.00

 Operating Inc From Nonbank Subs 8.26 10.92 66 1.07 8.28 48 1.19 6.44 42 0.75 5.90 0.78 7.27

 Dividends From Subsidiary BHCs 0.00 5.21 40 0.00 9.80 40 1.71 9.17 80 16.37 11.45 0.00 12.67

 Interest Inc From Subsidiary BHCs 0.00 0.94 40 0.00 0.37 41 0.00 0.58 39 0.00 0.33 0.00 0.42

 Mgt & Serv Fees From Sub BHCs 0.00 0.10 45 0.00 0.00 47 0.00 0.00 46 0.00 0.01 0.00 0.06

 Other Income From Subsidiary BHCs 0.00 0.00 49 0.00 0.00 50 0.00 0.00 50 0.00 0.00 0.00 0.00

 Operating Income From Sub BHCs 0.00 9.64 36 0.00 11.69 36 1.71 12.72 74 16.37 13.21 0.00 14.69

 Loans and Adv From Subs/ST Debt 80.05 1034.29 36 184.79 1500.70 45 68.29 1079.59 32 147.26 459.84 102.38 487.31

 Loans and Adv From Subs/Total Debt 14.89 127.39 25 17.48 262.33 28 14.43 124.27 24 16.15 135.19 17.94 138.66
BHCPR User’s Guide • March 2008 3-103

Parent Company Analysis—Part II

BHCPR page 23 presents parent and 

subsidiary payout ratios, followed 

by ratios indicating the dependence of 

the parent on its bank, nonbank, and 

bank holding company sub sidiaries. 

This dependence is based on specific 

payment flows such as dividends, 

interest, fees or other income, which 

are reported on the parent company 

income statement (Schedule PI of 

the FR Y-9LP). The last two ratios on 

this report page indicate the amount 

owed by the parent company to its 

subsidiaries relative to short-term or 

total debt.

Payout Ratios—Parent

Dividends Paid/Income before 

 Undistributed Income

Cash dividends declared divided 

by income before undistributed 

 income of bank, nonbank, bank 

 holding company subsidiaries, and 

associated banks, nonbanks, and 

companies.

Dividends Paid/Net Income

Cash dividends declared divided by 

parent company net income.

Net Income Less Dividends/ 

Average Equity Capital

The difference between net income 

and cash dividends declared divid

ed by average equity capital. (See 

page 3-79 for the definition of average 

equity capital.)

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Percent of Dividends Paid

Dividends from Bank Subsidiaries 

(Percent of Dividends Paid)

Dividend income from bank sub

sidiaries divided by cash dividends 

 declared.

Dividends from Nonbank Subsidiaries 

(Percent of Dividends Paid)

Dividend income from nonbank sub

sidiaries divided by cash dividends 

declared.

Dividends from Subsidiary BHCs 

(Percent of Dividends Paid)

Dividend income from subsidiary 

bank holding companies divided by 

cash dividends declared.

Dividends from All Subsidiaries 

(Percent of Dividends Paid)

Dividend income paid by bank, 

 nonbank, and bank holding company 

subsidiaries to the parent company 

divided by cash dividends declared.

Payout Ratios—Subsidiaries

Percent of Bank Net Income

Dividends from Bank Subsidiaries 

(Percent of Bank Net Income)

Dividend income from bank sub

sidiaries divided by the sum of 

dividends from bank subsidiaries and 

 equity in the undistributed income 

of bank subsidiaries and associated 

 companies.

Interest Income from Bank Subsidiaries 

(Percent of Bank Net Income)

Interest income from bank subsid

iaries divided by the sum of divi

dends from bank subsidiaries and 

equity in the undistributed income 

of bank subsidiaries and associated 

companies.

Management and Service Fees 

from Bank Subsidiaries 

(Percent of Bank Net Income)

Management and service fees from 

bank subsidiaries divided by the sum 

of dividends from bank subsidiaries 

and equity in undistributed income 

of bank subsidiaries and associated 

companies.

Other Income from Bank Subsidiaries 

(Percent of Bank Net Income)

Other income from bank subsid

iaries divided by the sum of divi

dends from bank subsidiaries and 

equity in undistributed income of 

bank sub sidiaries and associated 

 companies.

Operating Income from Bank 

Subsidiaries 

(Percent of Bank Net Income)

Total income from bank subsidiar

ies and associated banks, excluding 

 equity in undistributed income, 

 divided by the sum of dividend 

 income from bank subsidiaries, 

 equity in undistributed income 

of bank subsidiaries and associ

ated companies, interest income 

from bank subsidiaries, management 

and service fees from bank subsid

iaries, and other income from bank 

subsidiaries.

Percent of Nonbank Net Income

Dividends from Nonbank Subsidiaries 

(Percent of Nonbank Net Income)

Dividend income from nonbank 

 subsidiaries divided by the sum of 

dividends from nonbank subsid iaries 

and equity in undistributed income of 

nonbank subsidiaries and associated 

companies.

Interest Income from Nonbank 

Subsidiaries 

(Percent of Nonbank Net Income)

Interest income from nonbank sub

sidiaries divided by the sum of divi

dends from nonbank subsidiaries and 

equity in undistributed income of 

nonbank subsidiaries and associated 

companies.

Management and Service Fees 

from Nonbank Subsidiaries 

(Percent of Nonbank Net Income)

Management and service fees from 

nonbank subsidiaries divided by the 

sum of dividends from nonbank sub

sidiaries and equity in undistributed 

income of nonbank subsidiaries and 

associated companies.
3-104 BHCPR User’s Guide • March 2008

Other Income from Nonbank 

Subsidiaries 

(Percent of Nonbank Net Income)

Other income from nonbank sub

sidiaries divided by the sum of 

 dividends from nonbank subsid iaries 

and equity in undistributed income of 

nonbank subsidiaries and associated 

companies.

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

Operating Income from Nonbank 

Subsidiaries 

(Percent of Nonbank Net Income)

Total income from nonbank sub

sidiaries and associated nonbank 

companies, excluding equity in 

undistrib uted income, divided by 

the sum of dividends from nonbank 

 subsidiaries, equity in undistrib

uted income of nonbank subsidiaries 

and associated companies, interest 

 income, man agement and service 

fees from nonbank subsidiaries, and 

other operating income from non

bank subsidiaries.

Percent of Subsidiary BHCs’ Net 

Income

Dividends from Subsidiary BHCs 

(Percent of Subsidiary BHCs’ Net 

Income)

Dividend income from subsidiary 

bank holding companies divided by 

the sum of dividends from subsid

iary bank holding companies and 

equity in undistributed income of 

subsidiary bank holding companies.

Interest Income from Subsidiary BHCs 

(Percent of Subsidiary BHCs’ Net 

Income)

Interest income from subsidiary bank 

holding companies divided by the 

sum of dividends from subsidiary 

bank holding companies and equity 

in undistributed income of subsidiary 

bank holding companies.

Management and Service Fees 

from Subsidiary BHCs 

(Percent of Subsidiary BHCs’ 

Net Income)

Management and service fees from 

subsidiary bank holding companies 

divided by the sum of dividends 

from subsidiary bank holding com

panies and equity in undistributed 

income of subsidiary bank holding 

 companies.

Other Income from Subsidiary BHCs 

(Percent of Subsidiary BHCs’ Net 

Income)

Other income from subsidiary bank 

holding companies divided by the 

sum of dividends from subsidiary 

bank holding companies and equity 

in undistributed income of subsidiary 

bank holding companies.

Operating Income from Subsidiary 

BHCs 

(Percent of Subsidiary BHCs’ Net 

Income)

Total income from subsidiary bank 

holding companies, excluding 

equity in undistributed income, 

 divided by the sum of dividends 

from subsidiary bank holding com

panies and equity in undistributed 

income of subsidiary bank holding 

 companies.

Dependence on Subsidiaries

Percent of Total Operating 

Income

Dividends from Bank Subsidiaries 

(Percent of Total Operating Income)

Dividend income from bank subsid

iaries and associated banks divided 

by parent company total operating 

income.

Interest Income from Bank Subsidiaries 

(Percent of Total Operating Income)

Interest income from bank subsid

iaries and associated banks divided 

by parent company total operating 

income.

Management and Service Fees from 

Bank Subsidiaries 

(Percent of Total Operating Income)

Management and service fees from 

bank subsidiaries and associated 

banks divided by parent company 

total operating income.

Other Income from Bank Subsidiaries 

(Percent of Total Operating Income)

Other income from bank subsidiar

ies and associated banks divided 

by parent company total operating 

income.

Operating Income from Bank 

 Subsidiaries 

(Percent of Total Operating Income)

Total income from bank subsidiar

ies and associated banks, excluding 

 equity in undistributed income, 

 divided by parent company total 

 operating income.

Dividends from Nonbank Subsidiaries 

(Percent of Total Operating Income)

Dividend income from nonbank 

 subsidiaries and associated nonbank 

companies divided by parent com

pany total operating income.

Interest Income from Nonbank 

Subsidiaries 

(Percent of Total Operating Income)

Interest income from nonbank subsid

iaries and associated nonbank compa

nies divided by parent company total 

operating income.

Management and Service Fees from 

Nonbank Subsidiaries 

(Percent of Total Operating Income)

Management and service fees from 

nonbank subsidiaries and associ

ated nonbank companies divided 

by parent company total operating 

income.

Other Income from Nonbank 

 Subsidiaries 

(Percent of Total Operating Income)

Other income from nonbank subsid

iaries and associated nonbank com

panies divided by parent company 

total operating income.

Operating Income from Nonbank 

Subsidiaries 

(Percent of Total Operating Income)

Total income from nonbank sub
BHCPR User’s Guide • March 2008 3-105

sidiaries and associated nonbank 

companies, excluding equity in 

undis tributed income, divided by 

 total operating income.

Dividends from Subsidiary BHCs 

(Percent of Total Operating Income)

Dividend income from subsidiary 

bank holding companies divided 

by parent company total operating 

income.

Interest Income from Subsidiary BHCs 

(Percent of Total Operating Income)

Interest income from subsidiary 

bank holding companies divided 

by parent company total operating 

income.

Management and Service Fees 

from Subsidiary BHCs 

(Percent of Total Operating Income)

Management and service fees from 

subsidiary bank holding companies 

divided by parent company total 

 operating income.

Other Income from Subsidiary BHCs 

(Percent of Total Operating Income)

Other income from subsidiary bank 

holding companies divided by parent 

company total operating income.

Operating Income from Subsidiary 

BHCs 

(Percent of Total Operating Income)

Total income from bank holding com

pany subsidiaries, excluding equity 

in undistributed income, divided by 

total operating income.

-

-

-

Loans and Advances from Subsidiaries/

Short-Term Debt

Loans and advances from bank, nonbank, and bank holding company 

subsidiaries divided by borrowings 

with a remaining maturity of one year 

or less (commercial paper and other 

borrowings).

Loans and Advances from Subsidiaries/

Total Debt

Loans and advances from bank, non

bank, and bank holding com pany 

subsidiaries divided by the sum of 

borrowings with a remaining matu

rity of one year or less (commercial 

paper and other borrowings), other 

borrowed funds with a remaining 

maturity of more than one year and 

subordinated notes and debentures 

 (including limited-life preferred stock 

and related surplus).
BHCPR User’s Guide • March 2008 A-1

Appendix A: Summary of Changes to the BHCPR

This appendix describes the signi

ficant changes to the 

­

Bank Holding 

Company Performance Report since 

the publication of the previous edition 

of the manual (dated March 2007).
A­2 BHCPR User’s Guide • March 2008

Summary of Changes to the March 31, 2008 Bank Holding Company Performance 

Report (BHCPR)

Since the last revision of the BHCPR 

in March 2007, new ratios and line 

items were added due to new report

ing requirements for the FR Y­9C 

reporting form and to address com

mercial real estate concentrations as 

described in SR 07­01, Interagency 

Guidance on Concentrations in Com

mercial Real Estate. Questions regard

ing the BHCPR should be directed to 

Matt Mattson, Manager, Surveillance, 

Financial Trends & Analysis Section, 

Division of Banking Supervision and 

Regulation, at 202­452­2943 or Tony 

McGatlin, Supervisory Financial Ana

lyst, Surveillance, Financial Trends 

& Analysis Section, Division of Bank

ing Supervision and Regulation, at 

202­728­5894.

­

­

­

­

­

­

­

­

1. Page 7A, Loan Mix and Analysis 

of Concentrations of Credit:

• A new supplemental section 

was added and new ratios for 

non­owner occupied commer

cial real estate as a percent of 

total loans, non­owner occu

pied commercial real estate 

loans as a percent of total risk 

based capital, construction & 

land development loans as 

a percent of total risk based 

capital, and total commercial 

real estate loans as a percent 

of total risk based capital were 

added.
BHCPR User’s Guide • March 2008 B-1

Appendix B: Sample Peer Group Average Report

This appendix presents sample 

pages of the Peer Group Average 

Report which is produced for Peer 

Groups 1 through 5 (refer to page 2-2 

for a description of each peer group). 

Definitions of ratios contained in this 

report are, for the most part, identi

cal to those that appear in individual 

BHCPRs and are found in Section 3 

of this manual.

-
B-2 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA SUMMARY RATIOS PAGE 1

 PEER GROUP 01

 mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

 ---------- ---------- ---------- ---------- ----------

Number of BHCs in Peer Group 66 68 69 66 69

EARNINGS AND PROFITABILITY

--------------------------

PERCENT OF AVERAGE ASSETS:

 Net Interest Income (TE) 3.00 3.09 3.08 3.16 3.18

 + Non-interest Income 1.64 1.91 2.04 2.13 2.30

 - Overhead Expense 2.92 2.97 3.07 3.24 3.29

 - Provision for Losses 0.36 0.15 0.15 0.18 0.30

 + Securities Gains (Losses) -0.01 -0.01 0.01 0.03 0.06

 + Other Tax Equiv Adjustments 0.00 0.00 0.00 0.00 0.00

 = Pretax Net Oper Income (TE) 1.34 1.83 1.93 1.94 1.97

 Net Operating Income 0.88 1.18 1.24 1.26 1.26

 Net Income 0.89 1.21 1.25 1.28 1.26

 Net Income (Sub S Adjusted) N/A N/A N/A N/A N/A

PERCENT OF AVG EARNING ASSETS:

 Interest Income (TE) 6.81 6.60 5.65 5.00 5.17

 Interest Expense 3.43 3.16 2.21 1.48 1.58

 Net Interest Income (TE) 3.34 3.42 3.44 3.54 3.55

LOSSES, ALLOW, AND PAST DUE+NONACCR:

 Net Ln&Ls Losses/Avg Loans & Leases 0.38 0.23 0.28 0.35 0.53

 Earnings Coverage of Net Losses (X) 13.66 33.33 22.73 18.87 10.06

 Ln&Ls Allowance/Total Loans & Leases 1.22 1.11 1.13 1.28 1.45

 Nonaccr Lns&Ls+RE Acq/Lns&Ls+RE Acq 1.08 0.57 0.48 0.58 0.77

 30-89 Days Past Due Loans and Leases 1.04 0.81 0.69 0.64 0.79

LIQUIDITY AND FUNDING:

 Net Noncore Funding Dependence 40.36 37.63 37.84 35.51 35.42

 Net ST Noncore Funding Dependence 26.13 23.42 23.55 19.43 19.82

 Net Loans and Leases/Total Assets 63.86 62.66 60.09 59.72 58.53

CAPITALIZATION:

 Tier 1 Leverage Ratio 7.45 7.79 7.44 7.57 7.55

 Equity Capital/Total Assets 9.36 9.22 8.88 9.05 8.60

 Net Loans&Ls/Equity Capital (X) 7.15 6.97 6.97 6.81 6.98

 Cash Dividends/Net Income 50.39 36.79 39.81 33.11 32.28

 Cash Dividends/Net Income (Sub S Adjusted) N/A N/A N/A N/A N/A

 Retained Earnings/Avg Equity Cap 3.98 8.58 8.40 9.27 9.60

PARENT COMPANY RATIOS:

 Short-Term Debt/Equity Capital 3.66 3.12 2.55 3.47 4.00

 Long-Term Debt/Equity Capital 11.88 11.77 12.45 12.04 15.42

 Equity Investment in Subs/Equity Cap 112.48 110.24 108.78 109.21 110.51

 Cash FR Oper+Noncash+Op Exp/Op Exp+Div 140.04 134.43 147.51 136.30 149.23
BHCPR User’s Guide • March 2008 B-3

BHCPR PEER GROUP DATA RELATIVE INCOME STATEMENT AND MARGIN ANALYSIS PAGE 2

 PEER GROUP 01

PERCENT OF AVERAGE ASSETS mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

------------------------- ---------- ---------- ---------- ---------- ----------

Interest Income (TE) 6.13 5.95 5.07 4.46 4.62

Less: Interest Expense 3.08 2.85 1.98 1.32 1.42

Equals: Net Interest Income (TE) 3.00 3.09 3.08 3.16 3.18

Plus: Non-Interest Income 1.64 1.91 2.04 2.13 2.30

Equals: Adj Operating Income (TE) 4.69 4.98 5.15 5.31 5.49

Less: Overhead Expense 2.92 2.97 3.07 3.24 3.29

Less: Provision for Loan and Lease Losses 0.36 0.15 0.15 0.18 0.30

Plus: Realized G/L on HTM Sec 0.00 0.00 0.00 0.00 0.00

Plus: Realized G/L on AFS Sec -0.01 -0.01 0.01 0.03 0.06

Plus: Other Tax Equiv Adjustments 0.00 0.00 0.00 0.00 0.00

Equals: Pretax Net Oper Inc (TE) 1.34 1.83 1.93 1.94 1.97

Less: Applicable Income Taxes (TE) 0.45 0.63 0.66 0.67 0.69

Less: Minority Interest 0.00 0.01 0.01 0.01 0.02

Equals: Net Operating Income 0.88 1.18 1.24 1.26 1.26

Plus: Net Extraordinary Items 0.00 0.01 0.00 0.00 0.00

Equals: Net Income 0.89 1.21 1.25 1.28 1.26

Memo: Net Income (Last Four Qtrs) 0.87 1.21 1.25 1.30 1.28

MARGIN ANALYSIS:

Avg Earning Assets / Avg Assets 89.70 90.22 89.84 89.69 89.80

Avg Int-Bearing Funds / Avg Assets 76.48 75.80 74.48 73.82 74.79

Int Income (TE) / Avg Earning Assets 6.81 6.60 5.65 5.00 5.17

Int Expense / Avg Earning Assets 3.43 3.16 2.21 1.48 1.58

Net Int Inc (TE) / Avg Earn Assets 3.34 3.42 3.44 3.54 3.55

YIELD OR COST:

Total Loans and Leases (TE) 7.37 7.24 6.24 5.49 5.77

Interest-Bearing Bank Balances 5.42 5.07 3.49 2.01 2.04

Fed Funds Sold & Reverse Repos 5.20 5.08 3.24 1.49 1.36

Trading Assets 3.45 2.87 2.47 3.33 2.60

Total Earning Assets 6.76 6.52 5.58 4.94 5.10

Investment Securities (TE) 5.27 4.94 4.42 4.19 4.33

 U.S. Treasury & Agency Sec (excl MBS) 5.95 4.48 3.64 3.24 3.42

 Mortgage-Backed Securities 4.90 4.71 4.31 4.17 4.20

 All Other Securities 7.85 8.26 7.48 7.01 7.88

Interest-Bearing Deposits 3.56 3.22 2.13 1.33 1.49

 Time Deposits of $100K or More 4.96 4.44 3.11 2.16 2.26

 Time Deposits < $100K 4.47 3.96 2.90 2.42 2.66

 Other Domestic Deposits 2.48 2.26 1.41 0.79 0.87

 Foreign Deposits 4.23 4.23 2.79 1.39 1.35

Fed Funds Purchased and Repos 4.62 4.53 3.10 1.47 1.39

Other Borrowed Funds & Trading Liab 4.64 4.51 3.51 2.91 3.12

All Interest-Bearing Funds 4.04 3.77 2.65 1.82 1.90
B-4 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA NON-INTEREST INCOME AND EXPENSES PAGE 3

 PEER GROUP 01

 mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

 ------------ ------------ ------------ ------------ ------------

Avg Personnel Exp Per Employee ($000) 75 74 73 68 66

Avg Assets per Employee ($000) 5,301 5,057 4,727 4,584 4,348

ANALYSIS RATIOS

---------------

Mutual Fund Fee Inc / Non-Int Income 4.25 3.55 3.98 4.37 4.17

Overhead Exp / NII + Non-Int Income 63.45 60.96 60.83 61.77 60.31

PERCENT OF AVERAGE ASSETS:

 Total Overhead Expense 2.92 2.97 3.07 3.24 3.29

 Personnel Expense 1.52 1.61 1.65 1.65 1.68

 Net Occupancy Expense 0.39 0.40 0.42 0.43 0.45

 Other Operating Expenses 0.99 0.94 0.99 1.10 1.13

 Overhead Less Non-Interest Income 1.24 1.04 0.95 1.01 0.94

PERCENT OF ADJUSTED OPERATING INCOME (TE):

 Total Overhead Expense 62.74 60.22 59.98 61.19 59.69

 Personnel Expense 32.34 32.06 31.93 31.43 30.63

 Net Occupancy Expense 8.53 8.03 8.01 8.11 8.17

 Other Operating Expenses 21.70 19.46 19.78 20.55 20.27

 Total Non-Interest Income 33.67 36.20 38.15 39.49 40.63

 Fiduciary Activities Income 4.52 4.66 5.19 3.61 3.50

 Serv Charges on Deposit Accts - Domestic 7.58 6.77 7.25 7.62 7.97

 Trading Revenue 0.20 1.15 1.03 1.05 1.40

 Investment Banking Fees & Commissions 3.27 3.00 3.71 4.06 4.61

 Venture Capital Revenue 0.23 0.19 0.18 0.18 0.02

 Net Servicing Fees 0.82 0.68 1.12 0.99 0.58

 Net Securitization Income 0.31 0.37 0.24 0.29 0.49

 Insurance Activities Revenue 1.21 1.43 1.49 1.84 1.17

 Net Gain (Loss) - Sales Loans, OREO, Oth 1.04 1.36 1.60 1.52 2.89

 Other Non-Interest Income 11.14 10.77 10.86 11.04 10.87

 Overhead Less Non-Interest Income 29.19 22.93 21.15 21.06 18.47

TAX RATIOS:

 Appl Inc Taxes/Pretax NOI (TE) 29.15 30.51 31.62 31.18 31.44

 Appl Inc Tax+TE/Pretax NOI+TE 33.30 34.14 34.72 34.69 34.73
BHCPR User’s Guide • March 2008 B-5

BHCPR PEER GROUP DATA PERCENT COMPOSITION OF ASSETS AND LOAN MIX PAGE 4

 PEER GROUP 01

PERCENT OF TOTAL ASSETS mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

----------------------- ---------- ---------- ---------- ---------- ----------

Real Estate Loans 40.82 39.86 37.12 36.39 34.78

Commercial and Industrial Loans 12.81 11.89 11.36 10.78 11.27

Loans to Individuals 5.34 5.36 5.62 5.96 6.16

Loans to Depository Institutions 0.09 0.11 0.11 0.19 0.11

Agricultural Loans 0.21 0.21 0.20 0.20 0.21

Other Loans and Leases 3.24 3.16 3.45 3.51 4.33

 Net Loans and Leases 63.86 62.66 60.09 59.72 58.53

Debt Securities Over 1 Year 13.05 13.87 17.30 18.67 19.67

Mutual Funds and Equity Securities 0.24 0.26 0.24 0.31 0.36

 Subtotal 78.00 77.54 79.60 80.28 79.72

Interest-Bearing Bank Balances 0.50 0.55 0.69 0.79 0.70

Federal Funds Sold & Reverse Repos 2.24 2.68 2.18 2.13 1.88

Debt Securities 1 Year or Less 3.08 3.12 1.65 1.54 1.98

Trading Assets 1.34 1.15 1.51 1.50 1.66

 Total Earning Assets 87.57 88.10 87.92 88.42 88.18

Non-Int Cash and Due From Dep Inst 2.28 2.38 2.74 2.24 2.85

Other Real Estate Owned 0.10 0.06 0.04 0.05 0.06

All Other Assets 10.00 9.34 9.23 9.23 8.90

MEMORANDA:

 Short-Term Investments 6.87 8.04 5.73 5.43 5.38

 U.S. Treasury Securities 0.14 0.32 0.46 0.58 0.77

 U.S. Agency Securities (excl MBS) 2.37 3.46 3.19 3.56 4.15

 Municipal Securities 1.13 1.07 0.89 0.83 0.75

 Mortgage-Backed Securities 9.55 9.68 11.62 12.00 12.92

 Asset-Backed Securities 0.35 0.22 0.25 0.32 0.41

 Other Debt Securities 0.75 0.60 0.74 0.82 0.85

 RE Loans Secured by 1-4 Family 16.27 16.64 17.72 17.74 17.23

 Revolving 3.71 3.86 4.51 4.65 4.16

 Closed-End, Sec by First Liens 10.53 10.76 11.62 11.39 11.43

 Closed-End, Sec by Junior Liens 1.76 1.67 1.38 1.15 1.16

 Commercial Real Estate Loans 22.21 20.92 17.20 15.66 14.47

 Construction and Land Dev 8.02 7.45 5.51 4.30 3.82

 Multifamily 1.35 1.55 1.22 1.33 1.25

 Nonfarm Nonresidential 11.84 11.02 9.86 9.43 8.83

 RE Loans Secured by Farmland 0.27 0.23 0.21 0.21 0.19

LOAN MIX, % OF GROSS LOANS & LEASES:

 Real Estate Loans 61.95 62.02 60.26 59.77 57.28

 RE Loans Secured by 1-4 Family 25.69 26.62 29.55 28.28 28.42

 Revolving 5.63 5.88 7.07 7.36 6.71

 Closed-End 19.67 20.25 21.93 20.24 21.14

 Commercial Real Estate Loans 33.37 31.95 27.42 26.02 23.42

 Construction and Land Dev 11.88 11.10 8.61 7.02 6.14

 Multifamily 2.05 2.45 2.00 2.28 2.02

 Nonfarm Nonresidential 17.79 16.63 15.76 15.82 14.44

 RE Loans Secured by Farmland 0.39 0.34 0.31 0.31 0.29

 Loans to Depository Institutions 0.20 0.18 0.21 0.43 0.25

 Commercial and Industrial Loans 20.01 18.83 18.75 17.74 19.20

 Loans to Individuals 8.55 8.68 9.50 10.25 10.34

 Credit Card Loans 1.31 1.18 1.33 1.48 1.12

 Agricultural Loans 0.31 0.33 0.32 0.32 0.33

 Loans to Foreign Govts and Inst 0.00 0.01 0.01 0.01 0.02

 Other Loans and Leases 5.48 6.18 7.24 6.93 8.86
B-6 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA LIQUIDITY AND FUNDING PAGE 5

 PEER GROUP 01

PERCENT OF TOTAL ASSETS mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

----------------------- ---------- ---------- ---------- ---------- ----------

Short-Term Investments 6.87 8.04 5.73 5.43 5.38

Liquid Assets 19.59 22.47 23.89 24.15 26.56

Investment Securities 16.99 18.55 20.03 21.14 22.79

Net Loans and Leases 63.86 62.66 60.09 59.72 58.53

Net Lns, Ls & Stdby Ltrs of Credit 66.88 65.82 63.42 62.94 61.71

Core Deposits 46.92 48.23 49.27 48.79 50.31

Noncore Funding 37.38 36.10 34.96 33.37 33.17

Time Deposits of $100K or More 10.08 11.73 9.23 7.71 7.17

Foreign Deposits 3.12 2.70 2.55 2.72 3.03

Fed Funds Purchased and Repos 7.29 7.72 8.72 8.39 8.62

Net Fed Funds Purchased (Sold) 4.95 4.92 5.91 5.47 6.13

Commercial Paper 0.48 0.41 0.38 0.39 0.45

Oth Borrowings W/Rem Mat 1 Yr or Less 4.77 3.45 3.62 3.64 3.53

Earning Assets Repr in 1 Year 43.56 44.17 43.89 41.77 40.94

Int-Bearing Liab Repr in 1 Year 22.78 22.38 17.46 14.06 14.99

Long-Term Debt Repr in 1 Year 2.17 2.14 2.13 2.30 2.02

Net Assets Repriceable in 1 Year 17.20 18.20 22.38 23.96 22.46

OTHER LIQUIDITY AND FUNDING RATIOS:

Net Noncore Funding Dependence 40.36 37.63 37.84 35.51 35.42

Net ST Noncore Funding Dependence 26.13 23.42 23.55 19.43 19.82

Short-Term Inv/ST Noncore Funding 24.90 26.53 23.69 28.09 25.44

Liq Asts-ST Noncore Fndg/Nonliq Asts -7.99 -3.26 1.72 5.67 7.35

Net Loans and Leases/Total Deposits 101.89 97.38 97.41 103.33 94.34

Net Loans and Leases/Core Deposits 150.99 156.63 146.04 154.21 130.23

Held-To-Mat Sec Appr(Depr)/T1 Cap -0.09 -0.59 -0.70 0.01 0.18

Avail-For-Sale Sec Appr(Depr)/T1 Cap -1.40 -1.93 -3.11 0.54 1.62

Struct Notes Appr(Depr)/T1 Cap -0.01 -0.07 -0.14 -0.05 -0.04

PERCENT OF INVESTMENT SECURITIES:

Held-To-Maturity Securities 6.07 7.53 8.21 7.38 6.48

Available-For-Sale Securities 93.93 92.47 91.79 92.62 93.52

U.S. Treasury Securities 1.15 2.12 2.93 3.33 3.55

U.S. Agency Securities (excl MBS) 14.07 17.98 15.52 16.83 16.80

Municipal Securities 6.71 5.90 4.29 3.91 3.50

Mortgage-Backed Securities 60.47 59.14 60.53 59.37 58.54

Asset-Backed Securities 2.78 1.47 1.64 1.71 2.21

Other Debt Securities 5.41 3.96 4.62 5.01 5.21

Mutual Funds and Equity Securities 1.84 1.72 1.59 1.82 1.75

Debt Securities 1 Year or Less 17.23 16.46 10.24 7.67 9.01

Debt Securities 1 To 5 Years 19.35 21.65 22.50 23.40 21.80

Debt Securities Over 5 Years 58.04 56.12 62.90 64.39 64.88

Pledged Securities 63.64 61.87 59.46 57.43 53.80

Structured Notes, Fair Value 0.32 0.20 0.27 0.39 0.23
BHCPR User’s Guide • March 2008 B-7

BHCPR PEER GROUP DATA ALLOWANCE AND NET LOAN AND LEASE LOSSES PAGE 6

 PEER GROUP 01

ANALYSIS RATIOS mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

--------------- ---------- ---------- ---------- ---------- ----------

Provision for Ln&Ls Losses/Avg Assets 0.36 0.15 0.15 0.18 0.30

Provision for Ln&Ls Losses/Avg Lns&Ls 0.56 0.25 0.26 0.32 0.51

Provision for Ln&Ls Losses/Net Losses 151.88 109.78 94.02 97.31 100.73

Ln&Ls Allowance/Total Loans & Leases 1.22 1.11 1.13 1.28 1.45

Ln&Ls Allowance/Net Ln&Ls Losses (X) 5.83 11.75 8.01 6.86 3.95

ALLL/Nonaccrual Assets 193.69 330.96 349.72 282.98 271.15

Ln&Ls Allow/90+ Days PD+Nonaccr Ln&Ls 136.12 231.67 249.50 227.94 197.77

Gross Ln&Ls Losses/Avg Loans & Leases 0.47 0.33 0.38 0.48 0.65

Recoveries/Avg Loans and Leases 0.08 0.10 0.11 0.12 0.12

Net Losses/Avg Loans and Leases 0.38 0.23 0.28 0.35 0.53

Write-downs, Trans Lns HFS/Avg Lns&Ls 0.00 0.00 0.00 0.00 0.02

Recoveries/Prior Year-End Losses 30.58 31.81 30.96 25.00 17.75

Earnings Coverage of Net Losses (X) 13.66 33.33 22.73 18.87 10.06

NET LOAN AND LEASE LOSSES BY TYPE

---------------------------------

Real Estate Loans 0.19 0.08 0.06 0.07 0.11

 RE Loans Secured By 1-4 Family 0.18 0.09 0.08 0.08 0.12

 Revolving 0.24 0.12 0.07 0.08 0.11

 Closed-End 0.15 0.08 0.07 0.08 0.13

 Commercial Real Estate Loans 0.14 0.04 0.03 0.05 0.08

 Construction and Land Dev 0.26 0.03 0.01 0.04 0.06

 Multifamily 0.07 0.02 0.02 0.02 0.01

 Nonfarm Nonresidential 0.06 0.04 0.04 0.06 0.09

 RE Loans Secured by Farmland 0.02 0.04 0.01 0.06 0.09

Commercial and Industrial Loans 0.32 0.26 0.26 0.39 0.95

Loans to Depository Institutions 0.00 -0.01 0.00 -0.02 0.04

Loans to Individuals 1.27 1.08 1.26 1.44 1.67

 Credit Card Loans 2.91 1.79 3.03 22.98 3.60

Agricultural Loans 0.11 0.00 0.06 0.25 0.23

Loans to Foreign Governments & Inst -0.24 -0.13 0.00 0.00 0.21

Other Loans and Leases 0.27 0.22 0.41 0.25 0.47
B-8 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA PAST DUE AND NONACCRUAL ASSETS PAGE 7

 PEER GROUP 01

PERCENT OF LOANS AND LEASES mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

--------------------------- ---------- ---------- ---------- ---------- ----------

30-89 Days PD Loans and Leases 1.04 0.81 0.69 0.64 0.79

90+ Days PD Loans and Leases 0.21 0.15 0.16 0.15 0.17

Nonaccrual Loans and Leases 0.93 0.50 0.42 0.50 0.68

90+ Days PD and Nonaccrual Loans and Leases 1.21 0.68 0.60 0.67 0.87

30-89 Days PD Restructured 0.00 0.00 0.00 0.00 0.00

90+ Days PD Restructured 0.00 0.00 0.00 0.00 0.00

Nonaccrual Restructured 0.01 0.00 0.00 0.01 0.01

PERCENT OF LNS&LS + OTHER ASSETS

30+ DAYS PAST DUE AND NONACCRUAL

--------------------------------

30-89 Days Past Due Assets 1.04 0.81 0.69 0.65 0.80

90+ Days Past Due Assets 0.21 0.15 0.16 0.15 0.18

Nonaccrual Assets 0.94 0.50 0.43 0.52 0.69

 30+ Days PD & Nonaccrual Assets 2.30 1.50 1.31 1.34 1.71

PERCENT OF TOTAL ASSETS

-----------------------

90+ Days PD and Nonaccrual Assets 0.77 0.42 0.36 0.40 0.52

90+ PD & Nonaccrual Assets + OREO 0.90 0.48 0.42 0.46 0.60

RESTRUCTURED & NONACCRUAL LNS&LS

+ REAL ESTATE ACQUIRED AS PERCENT OF:

-------------------------------------

Total Assets 0.73 0.35 0.29 0.34 0.46

Allowance for Loan & Lease Losses 89.64 50.61 42.13 48.06 52.66

Equity Cap + ALLL 7.70 3.89 3.34 3.83 5.07

Tier 1 Cap + ALLL 8.87 4.32 3.85 4.22 5.62

Loans & Leases + RE Acquired 1.14 0.58 0.49 0.59 0.79
BHCPR User’s Guide • March 2008 B-9

BHCPR PEER GROUP DATA PAST DUE AND NONACCRUAL LOANS AND LEASES PAGE 7A

 PEER GROUP 01

30+ DAYS PAST DUE AND NONACCRUAL

LNS&LS AS A PERCENT OF LOAN TYPE mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

-------------------------------- ---------- ---------- ---------- ---------- ----------

Real Estate - 30-89 Days PD 1.16 0.81 0.66 0.59 0.71

 - 90+ Days Past Due 0.20 0.14 0.13 0.11 0.14

 - Nonaccrual 1.23 0.55 0.43 0.46 0.52

Coml & Indl - 30-89 Days PD 0.63 0.50 0.58 0.55 0.66

 - 90+ Days Past Due 0.08 0.05 0.07 0.07 0.10

 - Nonaccrual 0.50 0.52 0.61 0.85 1.39

Individuals - 30-89 Days PD 1.63 1.57 1.41 1.36 1.61

 - 90+ Days Past Due 0.29 0.31 0.29 0.32 0.36

 - Nonaccrual 0.24 0.14 0.16 0.20 0.24

Dep Inst Lns - 30-89 Days PD 0.02 0.00 0.00 0.01 0.05

 - 90+ Days Past Due 0.01 0.00 0.00 0.00 0.00

 - Nonaccrual 0.00 0.00 0.03 0.05 0.22

Agricultural - 30-89 Days PD 0.28 0.27 0.28 0.27 0.50

 - 90+ Days Past Due 0.02 0.02 0.01 0.03 0.05

 - Nonaccrual 0.43 0.36 0.35 0.60 1.07

Foreign Govts- 30-89 Days PD 0.29 1.35 0.35 0.03 0.32

 - 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00

 - Nonaccrual 0.00 0.00 0.00 0.43 0.70

Other Lns&Ls - 30-89 Days PD 0.59 0.49 0.43 0.51 0.71

 - 90+ Days Past Due 0.03 0.02 0.02 0.04 0.04

 - Nonaccrual 0.24 0.14 0.23 0.31 0.40

MEMORANDA:

1-4 Family - 30-89 Days PD 1.20 1.04 0.82 0.73 0.89

 - 90+ Days Past Due 0.28 0.20 0.20 0.15 0.21

 - Nonaccrual 0.87 0.50 0.42 0.41 0.41

 Revolving - 30-89 Days PD 0.83 0.65 0.39 0.31 0.41

 - 90+ Days Past Due 0.10 0.08 0.05 0.04 0.06

 - Nonaccrual 0.47 0.26 0.14 0.13 0.13

 Closed-End - 30-89 Days PD 1.36 1.19 1.01 0.94 1.13

 - 90+ Days Past Due 0.33 0.24 0.27 0.19 0.29

 - Nonaccrual 1.01 0.58 0.50 0.53 0.54

 - Jr Lien 30-89 Days PD 0.13 0.10 0.07 0.08 0.10

 - Jr Lien 90+ Days PD 0.02 0.01 0.01 0.01 0.03

 - Jr Lien Nonaccrual 0.09 0.05 0.04 0.05 0.05

Commercial RE - 30-89 Days PD 1.03 0.63 0.54 0.44 0.52

 - 90+ Days Past Due 0.10 0.05 0.04 0.04 0.04

 - Nonaccrual 1.34 0.54 0.42 0.45 0.57

 Const & Dev - 30-89 Days PD 1.74 0.87 0.63 0.63 0.76

 - 90+ Days Past Due 0.16 0.05 0.05 0.03 0.04

 - Nonaccrual 2.39 0.50 0.24 0.27 0.39

 Multifamily - 30-89 Days PD 0.77 0.43 0.50 0.26 0.32

 - 90+ Days Past Due 0.04 0.04 0.03 0.01 0.02

 - Nonaccrual 0.63 0.38 0.31 0.27 0.31

 Nonfarm Nres- 30-89 Days PD 0.60 0.47 0.45 0.37 0.45

 - 90+ Days Past Due 0.05 0.03 0.03 0.03 0.04

 - Nonaccrual 0.61 0.51 0.53 0.56 0.70

Farmland - 30-89 Days PD 0.50 0.44 0.39 0.37 0.66

 - 90+ Days Past Due 0.01 0.05 0.02 0.06 0.08

 - Nonaccrual 0.56 0.58 0.89 1.14 1.31

Credit Card - 30-89 Days PD 1.64 1.69 1.52 1.56 1.99

 - 90+ Days Past Due 0.82 0.98 0.82 0.83 1.06

 - Nonaccrual 0.17 0.13 0.08 0.05 0.12
B-10 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA RISK-BASED CAPITAL AND DERIVATIVES AND OFF-BALANCE-SHEET TRANSACTIONS PAGE 8

 PEER GROUP 01

CAPITAL RATIOS mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

-------------- ---------- ---------- ---------- ---------- ----------

Tier 1 Leverage Ratio 7.45 7.79 7.44 7.57 7.55

Tier 1 RBC Ratio 8.99 9.58 9.57 9.95 10.05

Total Risk-Based Capital Ratio 11.63 12.17 12.32 12.71 13.11

Tangible Tier 1 Leverage Ratio 7.10 7.46 7.11 7.26 7.25

Tangible Common Eq Cap/Tan Assets 5.60 5.91 5.67 5.90 5.92

DERIVATIVES AND

OFF-BALANCE-SHEET TRANSACTIONS

------------------------------

PERCENT OF TOTAL ASSETS:

 Loan Commitments 30.37 31.81 30.69 29.68 28.38

 Standby Letters of Credit 2.99 3.13 3.22 3.22 3.21

 Commercial & Similar Letters of Credit 0.12 0.12 0.11 0.13 0.14

 Securities Lent 1.73 3.15 6.42 4.99 3.92

 Credit Derivatives (BHC as Guarantor) 0.68 1.21 0.90 0.56 0.29

 Credit Derivatives (BHC as Beneficiary) 2.19 1.49 1.34 0.75 0.64

 TYPE OF DERIVATIVE INSTRUMENT:

 Derivative Contracts 68.24 76.06 74.40 73.17 82.39

 Interest Rate Contracts 48.23 59.25 55.47 54.88 64.76

 Interest Rate Futures & Forward Contr 8.34 8.77 8.98 8.57 10.53

 Written Options Contr (Int Rate) 3.80 7.12 5.92 7.01 8.86

 Purchased Options Contr (Int Rate) 4.45 7.15 5.54 6.07 7.46

 Interest Rate Swaps 27.45 28.42 28.66 30.23 32.54

 Foreign Exchange Contracts 12.36 10.78 11.30 10.76 12.41

 Futures & Forward Foreign Exch Contr 8.29 7.01 7.71 7.03 7.58

 Written Options Contr (Foreign Exch) 0.66 0.54 0.73 0.73 0.82

 Purchased Options Contr (Foreign Exch) 0.66 0.58 0.78 0.78 0.86

 Foreign Exchange Rate Swaps 1.03 0.84 1.03 1.21 2.14

 Equity,Commodity, & Other Deriv Contr 2.14 2.11 1.86 1.61 1.50

 Commodity & Other Fut & Forward Contr 0.14 0.11 0.10 0.10 0.08

 Written Options Contr (Comm & Other) 0.54 0.60 0.47 0.47 0.42

 Purchased Options Contr (Comm & Oth) 0.76 0.78 0.60 0.45 0.43

 Commodity & Other Swaps 0.44 0.36 0.41 0.35 0.37

PERCENT OF AVERAGE LOANS AND LEASES:

 Loan Commitments 54.95 62.14 68.48 67.30 55.70
BHCPR User’s Guide • March 2008 B-11

BHCPR PEER GROUP DATA DERIVATIVES ANALYSIS PAGE 9

 PEER GROUP 01

PERCENT OF NOTIONAL AMOUNT mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

-------------------------- ---------- ---------- ---------- ---------- ----------

Interest Rate Contracts 85.45 87.06 89.88 92.91 91.02

Foreign Exchange Contracts 9.51 8.39 7.66 4.46 5.81

Equity, Comm, & Other Contracts 1.92 1.83 1.11 0.91 0.77

Futures and Forwards 18.39 19.00 19.53 19.51 18.00

Written Options 5.72 6.76 7.72 6.31 7.88

 Exchange-Traded 0.36 0.41 0.16 0.49 0.40

 Over-The-Counter 4.97 5.74 7.10 4.85 6.98

Purchased Options 5.79 6.76 6.32 5.02 5.22

 Exchange-Traded 0.26 0.39 0.21 0.72 0.80

 Over-The-Counter 5.10 5.82 5.51 3.93 3.66

Swaps 63.64 60.99 60.02 64.59 65.18

Held for Trading 43.36 38.64 40.54 37.55 39.67

 Interest Rate Contracts 30.73 27.48 29.61 27.35 28.80

 Foreign Exchange Contracts 5.64 4.27 5.61 3.57 4.24

 Equity, Comm, & Other Contracts 1.12 0.94 0.73 0.55 0.61

Non-Traded 56.64 61.36 59.46 62.45 60.33

 Interest Rate Contracts 50.12 55.09 56.96 61.16 58.08

 Foreign Exchange Contracts 0.75 0.65 0.37 0.41 0.23

 Equity, Comm, & Other Contracts 0.11 0.11 0.03 0.01 0.00

Deriv Contr (Excl Fut & FX LE 14 Days) 85.89 86.62 83.96 85.71 83.96

 One Year or Less 27.51 26.33 25.04 24.18 24.17

 Over 1 Year to 5 Years 27.79 33.22 27.91 29.75 30.25

 Over 5 Years 19.33 19.26 20.78 25.50 24.23

Gross Negative Fair Value (Abs Val) 1.18 0.78 0.96 1.00 1.40

Gross Positive Fair Value 1.28 0.75 0.79 1.06 1.48

PERCENT OF TIER 1 CAPITAL:

Gross Negative Fair Value, Abs Val (X) 0.14 0.09 0.11 0.13 0.19

Gross Positive Fair Value (X) 0.15 0.09 0.11 0.14 0.19

 Held for Trading (X) 0.12 0.07 0.09 0.11 0.16

 Non-Traded (X) 0.02 0.01 0.01 0.02 0.03

Current Credit Exposure (X) 0.09 0.05 0.06 0.08 0.11

Credit Losses on Derivative Contracts 0.00 0.00 0.00 0.00 0.00

PAST DUE DERIVATIVE INSTRUMENTS

FAIR VALUE:

 30-89 Days Past Due 0.00 0.00 0.00 0.00 0.00

 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00

OTHER RATIOS:

Current Credit Exposure/Risk Wtd Asts 0.84 0.47 0.57 0.71 1.11
B-12 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA INSURANCE, BROKER-DEALER AND FOREIGN ACTIVITIES PAGE 10

 PEER GROUP 01

INSURANCE ACTIVITIES mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

-------------------- ---------- ---------- ---------- ---------- ----------

ANALYSIS RATIOS:

Ins Underwriting Assets/Consol Assets 0.05 N/A N/A N/A N/A

 Ins Under Assets(P/C)/Tot Ins Und Ast 41.42 44.70 39.72 34.12 31.84

 Ins Under Assets(L/H)/Tot Ins Und Ast 58.58 55.30 60.28 65.88 68.16

 Sep Acct Assets(L/H)/Total Life Ast 0.98 0.74 0.48 1.83 0.94

Ins Activities Revenue/Adj Oper Inc 1.21 1.43 1.49 1.84 1.17

 Premium Inc/Ins Activities Revenue 10.36 8.77 11.36 13.71 15.69

 Credit Rel Prem Inc/Tot Prem Inc 73.60 75.39 73.61 70.68 75.78

 Other Prem Inc/Total Prem Inc 26.40 24.61 26.39 29.32 24.22

Ins Under Net Income/Consol Net Income 0.23 0.21 0.33 0.66 0.44

 Ins Net Inc (P/C)/Equity (P/C) 12.02 7.90 10.09 13.36 16.19

 Ins Net Inc (L/H)/Equity (L/H) 7.25 6.78 12.57 6.40 8.26

Insur Ben, Losses, Exp/Insur Premiums 133.41 88.63 107.42 111.73 113.20

Reinsurance Recov(P/C)/Tot Assets(P/C) 3.09 2.64 1.48 1.26 2.26

Reinsurance Recov(L/H)/Tot Assets(L/H) 0.37 0.29 0.66 0.73 0.66

Net Assets Ins Under Subs/Cons Assets 0.00 0.01 0.00 0.02 0.01

CSV Life Insurance/Tier 1 Cap + ALLL 13.48 11.98 10.03 9.25 8.16

BROKER-DEALER ACTIVITIES

------------------------

Net Assets Broker-Dealer Subs/Cons Asts 0.64 0.98 1.22 1.15 1.39

FOREIGN ACTIVITIES

------------------

Yield: Foreign Loans 3.00 2.66 2.35 2.27 2.42

Cost: Interest-Bearing Deposits 4.23 4.23 2.79 1.39 1.35

NET LOSSES AS % OF FOREIGN LNS&LS BY TYPE:

 Real Estate Loans 8.22 68.14 28.10 9.75 25.34

 Commercial and Industrial Loans 2.70 0.22 10.52 1.85 6.59

 Foreign Governments and Inst -0.24 -0.13 0.00 0.00 0.21

GROWTH RATES:

Net Loans and Leases 126.80 148.50 16.59 20.02 21.36

Total Selected Assets 126.43 67.21 16.60 16.62 28.81

Deposits 41.77 33.71 18.44 47.84 18.30
BHCPR User’s Guide • March 2008 B-13

BHCPR PEER GROUP DATA PARENT COMPANY ANALYSIS - PART I PAGE 11

 PEER GROUP 01

PROFITABLITY: mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

------------- ---------- ---------- ---------- ---------- ----------

Net Income/Avg Equity Capital 9.06 13.94 14.35 14.66 15.26

Bank Net Inc/Avg Eq Inv in Banks 9.84 14.64 14.14 14.53 14.67

Nonbk Net Inc/Avg Eq Inv in Nonbanks 6.85 9.27 8.80 7.90 6.17

Sub BHCs Net Inc/Avg Eq Inv in Sub BHCs 6.68 8.90 10.94 11.50 12.69

Bank Net Income/Parent Net Income 79.07 76.65 71.56 69.69 74.53

Nonbank Net Income/Parent Net Income 5.91 4.94 5.57 6.15 5.20

Sub BHCs Net Inc/Parent Net Income 73.75 69.36 65.03 60.50 56.45

LEVERAGE:

Total Liabilities/Equity 34.33 35.29 33.49 34.75 40.96

Total Debt/Equity Capital 16.41 15.66 15.82 15.86 20.83

Tot Debt+NP to Subs Iss Tr Pref/Equity 25.91 25.31 24.23 24.63 29.59

Tot Debt+Lns Guaranteed for Affl/Equity 18.45 17.33 20.12 19.67 26.59

Total Debt/Eq Cap - Exc Over Fair Value 16.62 15.89 16.27 17.12 23.55

Long-Term Debt/Equity Capital 11.88 11.77 12.45 12.04 15.42

Short-Term Debt/Equity Capital 3.66 3.12 2.55 3.47 4.00

Current Portion of LT Debt/Equity 0.05 0.28 0.12 0.24 0.33

Exc Cost Over Fair Value/Equity Cap 0.27 0.40 1.06 1.52 2.48

Long-Term Debt/Consolidated LT Debt 12.74 14.84 15.07 15.90 18.99

DOUBLE LEVERAGE:

Equity Investment in Subs/Equity 112.48 110.24 108.78 109.21 110.51

Total Investment in Subs/Equity 122.14 121.05 119.79 120.81 123.73

Eq Inv Sub/Eq Cap,QualTPS+Oth PS in T1 100.10 99.43 99.24 99.22 99.46

Tot Inv Sub/Eq Cap,QualTPS+Oth PS in T1 108.17 108.63 108.74 108.30 110.96

DOUBLE LEVERAGE PAYBACK:

Equity Inv in Subs - Eq Cap/Net Inc (X) 1.66 0.91 0.71 0.77 0.77

Eq Inv in Subs - Eq Cap/Net Inc-Div (X) 4.71 2.27 1.90 1.79 1.75

COVERAGE ANALYSIS:

Op Inc-Tax + Noncash/Oper Exp + Div 131.75 136.59 145.11 134.06 145.33

Cash Fl Fr Op+Noncash+Op Ex/Op Ex+Div 140.04 134.43 147.51 136.30 149.23

Adj Cash Fl/Op Exp+Repaid LT Debt+Div 95.89 114.51 98.70 117.81 116.41

Pretax Oper Inc + Int Exp/Int Expense 5444.78 3185.46 3255.79 3475.33 3059.64

Div + Int From Subs/Int Exp + Div 165.77 157.02 176.18 157.38 169.14

Fees+Other Inc From Subs/Sal + Oth Exp 15.52 15.33 19.65 20.14 18.26

Net Inc/Curr Port of LT Debt+Pfd Div(X) 349.04 128.89 813.95 209.81 305.93

OTHER RATIOS:

Net Assets Repr in 1 Yr/Total Assets -0.11 0.78 0.40 0.60 0.75

PAST DUE AND NONACCRUAL AS % OF LNS&LS:

 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00

 Nonaccrual 0.66 11.33 0.62 0.62 0.21

 Total 0.66 11.33 11.11 0.62 0.34

GUARANTEED LOANS AS % OF EQUITY CAP:

 To Bank Subsidiaries 0.00 0.00 0.00 0.00 0.01

 To Nonbank Subsidiaries 0.47 0.25 1.22 0.65 1.22

 To Subsidiary BHCs 0.00 0.01 0.01 0.00 0.00

 Total 0.59 0.36 1.76 1.21 1.89

AS A % OF CONSOLIDATED BHC ASSETS:

Nonbank Assets of Nonbank Subsidiaries 4.94 5.81 6.98 9.38 6.96

 Combined Thrift Assets 0.23 0.39 0.35 0.42 0.06

 Combined Foreign Nonbank Sub Assets 0.11 0.11 0.14 0.15 0.18
B-14 BHCPR User’s Guide • March 2008

BHCPR PEER GROUP DATA PARENT COMPANY ANALYSIS - PART II PAGE 12

 PEER GROUP 01

PAYOUT RATIOS - PARENT mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy mm/dd/yyyy

---------------------- ---------- ---------- ---------- ---------- ----------

Div Paid/Inc Before Undist Inc 71.21 68.73 68.89 77.37 64.76

Dividends Paid/Net Income 50.41 36.79 39.47 33.11 32.28

Net Income - Dividends/Avg Equity 3.98 8.58 8.47 9.28 9.60

PERCENT OF DIVIDENDS PAID:

 Dividends From Bank Subs 129.55 125.44 138.97 111.04 127.99

 Dividends From Nonbank Subs 8.12 6.21 11.16 6.40 5.61

 Dividends From Subsidiary BHCs 16.03 17.75 21.35 21.50 19.80

 Dividends From All Subsidiaries 194.05 175.07 197.28 159.89 181.64

PAYOUT RATIOS - SUBSIDIARIES:

 PERCENT OF BANK NET INCOME:

 Dividends From Bank Subs 85.04 66.52 59.78 57.09 53.79

 Interest Income From Bank Subs 4.58 3.07 2.56 1.57 1.75

 Mgt & Service Fees From Bank Subs 5.63 3.62 3.56 4.69 3.11

 Other Income From Bank Subs 0.03 0.01 0.27 0.14 0.02

 Operating Income From Bank Subs 105.16 76.68 68.32 63.56 66.65

 PERCENT OF NONBANK NET INCOME:

 Dividends From Nonbank Subs 80.64 55.89 47.31 64.19 63.69

 Interest Income From Nonbank Subs 55.25 30.14 24.40 19.71 16.13

 Mgt & Serv Fees From Nonbank Subs 2.54 3.76 2.75 3.41 3.41

 Other Income From Nonbank Subs 0.03 0.02 0.01 0.08 0.03

 Operating Inc From Nonbank Subs 182.51 109.39 101.72 103.99 102.94

 PERCENT OF SUB BHCs' NET INCOME:

 Dividends From Subsidiary BHCs 37.62 46.80 48.92 39.35 52.08

 Interest Inc From Subsidiary BHCs 8.46 4.08 4.48 4.05 1.27

 Mgt & Serv Fees From Sub BHCs 1.78 0.44 3.17 1.17 1.10

 Other Income From Subsidiary BHCs 0.00 0.00 0.00 0.00 0.00

 Operating Income From Sub BHCs 51.96 54.75 60.70 59.22 57.20

DEPENDENCE ON SUBSIDIARIES:

 PERCENT OF TOTAL OPERATING INCOME:

 Dividends From Bank Subsidiaries 57.93 57.66 55.37 55.17 56.77

 Interest Income From Bank Subs 2.70 2.76 2.40 2.57 2.48

 Mgt & Serv Fees From Bank Subs 2.72 3.23 2.62 3.05 2.77

 Other Income From Bank Subs 0.01 0.00 0.02 0.02 0.01

 Operating Income From Bank Subs 69.07 67.12 64.11 71.35 65.73

 Dividends From Nonbank Subs 3.79 3.00 4.35 3.40 2.56

 Interest Income From Nonbank Subs 1.77 1.87 1.51 0.95 1.00

 Mgt & Serv Fees From Nonbank Subs 0.07 0.09 0.12 0.11 0.11

 Other Income From Nonbank Subs 0.00 0.00 0.00 0.01 0.01

 Operating Inc From Nonbank Subs 6.44 5.90 7.27 5.39 4.59

 Dividends From Subsidiary BHCs 9.17 11.45 12.67 12.19 12.18

 Interest Inc From Subsidiary BHCs 0.58 0.33 0.42 0.07 0.17

 Mgt & Serv Fees From Sub BHCs 0.00 0.01 0.06 0.00 0.04

 Other Income From Subsidiary BHCs 0.00 0.00 0.00 0.00 0.00

 Operating Income From Sub BHCs 12.72 13.21 14.69 13.84 13.50

 Loans and Adv From Subs/ST Debt 1079.59 459.84 487.31 262.37 299.85

 Loans and Adv From Subs/Total Debt 124.27 135.19 138.66 170.26 77.25
BHCPR User’s Guide • March 2008 B-15

 BHCPR PERCENTILE DISTRIBUTION REPORT SUMMARY RATIOS PAGE 1

 PEER GROUP 1

 PEER BHC

 RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ------ ------- ------- ------- ------- ------- ------- ------- -----

 Number of BHCs in Peer Group 66

 EARNINGS AND PROFITABILITY

 --------------------------

 PERCENT OF AVERAGE ASSETS:

 Net Interest Income (TE) 2.99 0.69 1.62 2.53 3.11 3.44 4.02 4.16 66

 + Non-interest Income 1.79 0.23 0.38 0.97 1.62 2.39 3.51 4.37 66

 - Overhead Expense 2.92 0.91 1.53 2.32 2.91 3.49 4.13 4.68 66

 - Provision for Losses 0.24 0.00 0.01 0.07 0.21 0.35 0.60 0.90 66

 + Securities Gains (Losses) 0.00 -0.19 -0.05 -0.00 0.00 0.01 0.05 0.06 66

 + Other Tax Equiv Adjustments 0.00 -0.00 -0.00 0.00 0.00 0.00 0.00 0.01 66

 = Pretax Net Oper Income (TE) 1.60 -0.12 0.42 1.03 1.72 2.09 2.56 2.79 66

 Net Operating Income 1.04 -0.17 0.28 0.68 1.10 1.36 1.61 1.80 66

 Net Income 1.02 -0.17 0.28 0.68 1.10 1.36 1.55 1.79 66

 Net Income (Sub S Adjusted) N/A N/A N/A N/A N/A N/A N/A N/A 0

 PERCENT OF AVG EARNING ASSETS:

 Interest Income (TE) 6.84 4.69 5.81 6.34 6.95 7.32 7.71 8.05 66

 Interest Expense 3.46 2.09 2.47 3.14 3.44 3.80 4.14 4.50 66

 Net Interest Income (TE) 3.33 0.89 1.71 2.88 3.45 3.76 4.45 4.88 66

 LOSSES, ALLOW, AND PAST DUE+NONACCR:

 Net Ln&Ls Losses/Avg Loans & Leases 0.30 0.00 0.02 0.10 0.23 0.42 0.83 1.15 66

 Earnings Coverage of Net Losses (X) 22.53 -3.82 2.08 5.24 9.91 20.75 107.07 155.37 66

 Ln&Ls Allowance/Total Loans & Leases 1.13 0.46 0.60 0.97 1.14 1.32 1.53 1.87 66

 Nonaccr Lns&Ls+RE Acq/Lns&Ls+RE Acq 0.82 0.08 0.15 0.43 0.69 1.01 1.99 2.94 66

 30-89 Days Past Due Loans and Leases 0.94 0.20 0.34 0.60 0.83 1.16 1.72 2.26 66

 LIQUIDITY AND FUNDING:

 Net Noncore Funding Dependence 39.88 5.77 16.14 28.41 37.39 48.71 71.61 81.16 66

 Net ST Noncore Funding Dependence 25.50 -13.16 11.00 17.60 25.95 32.94 41.76 47.81 66

 Net Loans and Leases/Total Assets 63.32 23.97 35.25 55.41 66.93 72.07 74.91 76.43 66

 CAPITALIZATION:

 Tier 1 Leverage Ratio 7.62 4.09 5.72 6.98 7.64 8.40 9.19 9.56 66

 Equity Capital/Total Assets 9.64 5.21 6.14 8.06 9.08 10.89 14.28 16.59 66

 Net Loans&Ls/Equity Capital (X) 6.93 2.29 3.77 5.80 7.07 8.28 9.31 10.19 66

 Cash Dividends/Net Income 43.71 0.00 1.25 23.87 45.32 59.98 75.28 89.51 62

 Cash Dividends/Net Income (Sub S Adjusted) N/A N/A N/A N/A N/A N/A N/A N/A 0

 Retained Earnings/Avg Equity Cap 5.85 -9.75 -0.68 2.85 6.71 8.46 11.44 13.70 66

 PARENT COMPANY RATIOS:

 Short-Term Debt/Equity Capital 3.26 0.00 0.00 0.00 0.00 3.63 14.51 27.29 66

 Long-Term Debt/Equity Capital 11.89 0.00 0.00 0.00 6.45 18.38 48.90 74.89 66

 Equity Investment in Subs/Equity Cap 111.51 93.04 96.88 102.31 110.96 119.02 131.51 136.28 66

 Cash FR Oper+Noncash+Op Exp/Op Exp+Div 151.78 4.34 35.58 94.35 123.61 174.78 362.27 418.87 66
B-16 BHCPR User’s Guide • March 2008

 BHCPR PERCENTILE DISTRIBUTION REPORT RELATIVE INCOME STATEMENT AND MARGIN ANALYSIS PAGE 2

 PEER GROUP 1

 PEER BHC

 PERCENT OF AVERAGE ASSETS RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ------------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Interest Income (TE) 6.15 4.29 5.23 5.76 6.13 6.54 7.00 7.13 66

 Less: Interest Expense 3.09 1.87 2.19 2.77 3.08 3.35 3.84 4.19 66

 Equals: Net Interest Income (TE) 2.99 0.69 1.62 2.53 3.11 3.44 4.02 4.16 66

 Plus: Non-Interest Income 1.79 0.23 0.38 0.97 1.62 2.39 3.51 4.37 66

 Equals: Adj Operating Income (TE) 4.83 1.16 2.71 4.02 4.85 5.62 6.49 7.50 66

 Less: Overhead Expense 2.92 0.91 1.53 2.32 2.91 3.49 4.13 4.68 66

 Less: Provision for Loan and Lease Losses 0.24 0.00 0.01 0.07 0.21 0.35 0.60 0.90 66

 Plus: Realized G/L on HTM Sec 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 Plus: Realized G/L on AFS Sec 0.00 -0.19 -0.05 -0.00 0.00 0.01 0.05 0.06 66

 Plus: Other Tax Equiv Adjustments 0.00 -0.00 -0.00 0.00 0.00 0.00 0.00 0.01 66

 Equals: Pretax Net Oper Inc (TE) 1.60 -0.12 0.42 1.03 1.72 2.09 2.56 2.79 66

 Less: Applicable Income Taxes (TE) 0.54 0.02 0.18 0.33 0.55 0.71 0.89 0.99 66

 Less: Minority Interest 0.00 -0.00 0.00 0.00 0.00 0.01 0.03 0.07 66

 Equals: Net Operating Income 1.04 -0.17 0.28 0.68 1.10 1.36 1.61 1.80 66

 Plus: Net Extraordinary Items -0.00 -0.05 -0.00 0.00 0.00 0.00 0.00 0.00 66

 Equals: Net Income 1.02 -0.17 0.28 0.68 1.10 1.36 1.55 1.79 66

 Memo: Net Income (Last Four Qtrs) 1.03 -0.12 0.36 0.73 1.08 1.31 1.56 1.77 65

 MARGIN ANALYSIS:

 Avg Earning Assets / Avg Assets 89.68 80.52 85.04 87.64 89.85 91.73 93.21 95.34 66

 Avg Int-Bearing Funds / Avg Assets 75.94 59.83 64.75 71.39 76.95 80.07 84.60 87.84 66

 Int Income (TE) / Avg Earning Assets 6.84 4.69 5.81 6.34 6.95 7.32 7.71 8.05 66

 Int Expense / Avg Earning Assets 3.46 2.09 2.47 3.14 3.44 3.80 4.14 4.50 66

 Net Int Inc (TE) / Avg Earn Assets 3.33 0.89 1.71 2.88 3.45 3.76 4.45 4.88 66

 YIELD OR COST:

 Total Loans and Leases (TE) 7.43 4.97 6.33 6.96 7.47 7.86 8.33 8.73 66

 Interest-Bearing Bank Balances 5.34 1.04 2.50 3.77 5.22 6.45 8.19 11.95 65

 Fed Funds Sold & Reverse Repos 5.31 4.53 4.92 5.11 5.25 5.48 5.79 6.56 66

 Trading Assets 3.38 0.00 0.07 0.96 3.09 5.40 7.86 9.40 48

 Total Earning Assets 6.78 4.65 5.79 6.30 6.86 7.18 7.70 8.02 66

 Investment Securities (TE) 5.26 4.24 4.64 4.90 5.18 5.57 6.06 6.30 66

 U.S. Treasury & Agency Sec (excl MBS) 5.62 3.69 3.93 4.29 4.93 5.48 8.81 19.59 65

 Mortgage-Backed Securities 4.91 3.12 4.04 4.59 4.87 5.20 5.86 6.31 66

 All Other Securities 7.61 4.18 5.05 5.59 6.73 8.32 13.37 16.93 66

 Interest-Bearing Deposits 3.60 2.19 2.72 3.21 3.63 3.97 4.32 4.66 66

 Time Deposits of $100K or More 4.96 1.61 4.10 4.59 4.91 5.21 5.72 7.69 66

 Time Deposits < $100K 4.47 2.20 3.55 4.19 4.48 4.70 5.07 5.59 65

 Other Domestic Deposits 2.54 0.55 1.54 2.10 2.52 3.09 3.41 3.82 66

 Foreign Deposits 4.37 1.79 2.55 3.85 4.61 4.92 5.20 5.35 42

 Fed Funds Purchased and Repos 4.75 2.56 3.81 4.47 4.81 5.11 5.41 5.63 66

 Other Borrowed Funds & Trading Liab 4.66 1.85 2.80 3.93 4.80 5.26 6.03 6.32 66

 All Interest-Bearing Funds 4.09 2.58 3.16 3.78 4.02 4.35 4.91 5.32 66
BHCPR User’s Guide • March 2008 B-17

 BHCPR PERCENTILE DISTRIBUTION REPORT NON-INTEREST INCOME AND EXPENSES PAGE 3

 PEER GROUP 1

 PEER BHC

 RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ------ ------- ------- ------- ------- ------- ------- ------- -----

 Avg Personnel Exp Per Employee ($000) 57.77 32.62 39.66 44.59 54.85 69.93 82.15 90.31 66

 Avg Assets per Employee ($000) 5298.67 2518.91 3043.92 3852.44 4527.88 5732.59 10081.8 12115.8 66

 ANALYSIS RATIOS

 ---------------

 Mutual Fund Fee Inc / Non-Int Income 4.01 0.01 0.46 1.54 3.61 6.09 8.52 10.51 65

 Overhead Exp / NII + Non-Int Income 61.75 43.62 49.70 56.89 60.78 66.43 75.44 79.16 66

 PERCENT OF AVERAGE ASSETS:

 Total Overhead Expense 2.92 0.91 1.53 2.32 2.91 3.49 4.13 4.68 66

 Personnel Expense 1.56 0.41 0.78 1.20 1.58 1.87 2.19 2.61 66

 Net Occupancy Expense 0.40 0.08 0.20 0.30 0.37 0.50 0.61 0.73 66

 Other Operating Expenses 0.93 0.26 0.41 0.68 0.86 1.19 1.37 2.15 66

 Overhead Less Non-Interest Income 1.07 -0.43 0.08 0.63 1.06 1.55 1.96 2.07 66

 PERCENT OF ADJUSTED OPERATING INCOME (TE):

 Total Overhead Expense 61.08 43.50 48.69 56.09 59.97 65.30 74.67 77.90 66

 Personnel Expense 32.41 19.03 24.02 29.41 33.04 35.85 38.39 39.95 66

 Net Occupancy Expense 8.36 5.11 5.90 6.66 7.98 9.89 11.17 13.07 66

 Other Operating Expenses 20.01 11.79 14.18 16.06 19.55 23.07 27.13 32.63 66

 Total Non-Interest Income 35.73 10.35 15.00 22.83 34.89 45.38 54.60 72.01 66

 Fiduciary Activities Income 4.09 0.00 0.00 0.59 2.40 5.49 10.10 37.09 66

 Serv Charges on Deposit Accts - Domestic 7.31 0.95 1.81 3.50 7.66 10.48 12.24 13.63 66

 Trading Revenue 0.92 -2.46 -0.43 0.00 0.10 1.01 4.68 8.64 66

 Investment Banking Fees & Commissions 3.22 0.02 0.49 1.10 2.02 3.93 9.11 15.86 66

 Venture Capital Revenue 0.21 -0.07 0.00 0.00 0.00 0.17 0.98 2.26 66

 Net Servicing Fees 0.87 -0.01 0.00 0.03 0.32 1.15 3.76 5.43 66

 Net Securitization Income 0.29 0.00 0.00 0.00 0.00 0.01 1.66 4.67 66

 Insurance Activities Revenue 1.23 0.00 0.03 0.09 0.58 2.15 4.17 4.78 66

 Net Gain (Loss) - Sales Loans, OREO, Oth 1.44 -2.29 -0.06 0.41 1.13 2.45 3.54 5.34 66

 Other Non-Interest Income 11.73 3.23 4.92 6.51 9.48 14.64 25.99 29.69 66

 Overhead Less Non-Interest Income 25.33 -6.72 0.92 13.21 27.77 36.19 44.58 54.47 66

 TAX RATIOS:

 Appl Inc Taxes/Pretax NOI (TE) 30.49 18.68 22.24 28.21 31.03 33.72 35.20 35.67 63

 Appl Inc Tax+TE/Pretax NOI+TE 34.12 27.47 29.04 31.80 34.46 36.08 38.02 38.96 63
B-18 BHCPR User’s Guide • March 2008

 BHCPR PERCENTILE DISTRIBUTION REPORT PERCENT COMPOSITION OF ASSETS AND LOAN MIX PAGE 4

 PEER GROUP 1

 PEER BHC

 PERCENT OF TOTAL ASSETS RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ----------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Real Estate Loans 40.42 5.15 16.03 30.26 41.33 50.11 57.76 60.20 66

 Commercial and Industrial Loans 12.69 2.50 4.76 8.81 11.72 16.30 21.58 23.88 66

 Loans to Individuals 5.41 0.06 0.25 1.10 4.03 8.83 13.84 16.07 66

 Loans to Depository Institutions 0.09 0.00 0.00 0.00 0.00 0.14 0.41 0.61 66

 Agricultural Loans 0.21 0.00 0.00 0.01 0.08 0.36 0.77 1.17 66

 Other Loans and Leases 3.06 0.06 0.36 1.38 2.72 4.56 7.04 8.79 66

 Net Loans and Leases 63.32 23.97 35.25 55.41 66.93 72.07 74.91 76.43 66

 Debt Securities Over 1 Year 13.34 3.19 5.41 8.00 12.87 16.74 25.01 27.06 66

 Mutual Funds and Equity Securities 0.22 0.00 0.00 0.02 0.14 0.33 0.66 1.42 66

 Subtotal 77.72 41.04 54.20 72.74 81.11 85.80 86.93 89.12 66

 Interest-Bearing Bank Balances 0.58 0.00 0.00 0.01 0.12 0.66 2.19 5.01 66

 Federal Funds Sold & Reverse Repos 2.34 0.00 0.01 0.25 0.66 2.77 9.42 14.45 66

 Debt Securities 1 Year or Less 3.07 0.03 0.16 0.47 1.90 4.19 8.85 13.86 66

 Trading Assets 1.63 0.00 0.00 0.00 0.22 1.74 7.21 14.25 66

 Total Earning Assets 87.35 76.44 81.08 85.77 87.66 89.86 91.07 91.80 66

 Non-Int Cash and Due From Dep Inst 2.04 0.53 0.80 1.57 2.08 2.55 3.25 3.61 66

 Other Real Estate Owned 0.07 0.00 0.00 0.02 0.04 0.12 0.21 0.27 66

 All Other Assets 10.46 4.30 6.04 7.77 9.83 12.18 16.30 21.31 66

 MEMORANDA:

 Short-Term Investments 6.81 0.54 0.73 1.79 4.48 9.02 18.58 34.32 66

 U.S. Treasury Securities 0.16 0.00 0.00 0.00 0.04 0.17 0.79 1.73 66

 U.S. Agency Securities (excl MBS) 2.81 0.00 0.00 0.17 1.48 4.24 8.62 12.80 66

 Municipal Securities 1.13 0.00 0.00 0.17 0.78 2.02 3.23 4.09 66

 Mortgage-Backed Securities 9.50 0.64 2.40 5.12 8.56 12.14 18.59 22.18 66

 Asset-Backed Securities 0.30 0.00 0.00 0.00 0.00 0.52 1.35 2.57 66

 Other Debt Securities 0.70 0.00 0.00 0.03 0.14 0.82 2.96 6.32 66

 RE Loans Secured by 1-4 Family 16.34 1.61 4.10 10.02 15.08 22.54 29.87 32.53 66

 Revolving 3.71 0.02 0.13 1.16 3.17 5.92 8.45 9.51 66

 Closed-End, Sec by First Liens 10.59 1.38 2.99 5.70 9.46 15.04 20.30 24.67 66

 Closed-End, Sec by Junior Liens 1.77 0.00 0.08 0.54 1.46 2.58 4.17 6.03 66

 Commercial Real Estate Loans 21.70 1.03 2.67 12.28 20.29 29.60 43.06 49.48 66

 Construction and Land Dev 8.03 0.17 0.60 3.10 7.16 12.54 17.29 21.47 66

 Multifamily 1.34 0.07 0.20 0.47 0.90 1.67 3.52 6.16 66

 Nonfarm Nonresidential 11.34 0.58 1.72 6.64 10.10 16.09 21.91 23.47 66

 RE Loans Secured by Farmland 0.26 0.00 0.00 0.01 0.10 0.45 1.07 1.38 66

 LOAN MIX, % OF GROSS LOANS & LEASES:

 Real Estate Loans 61.79 33.66 39.76 50.03 62.77 72.47 78.29 81.36 66

 RE Loans Secured by 1-4 Family 26.11 4.03 8.12 15.37 25.81 34.41 44.88 48.77 66

 Revolving 5.68 0.05 0.25 1.71 4.73 9.74 12.09 13.32 66

 Closed-End 20.01 2.66 6.18 11.70 18.53 27.23 36.24 41.64 66

 Commercial Real Estate Loans 32.79 3.51 8.29 18.45 31.36 43.74 61.57 69.47 66

 Construction and Land Dev 12.02 0.53 1.29 5.12 10.21 19.62 24.91 32.19 66

 Multifamily 2.07 0.18 0.54 0.90 1.31 2.58 4.84 9.92 66

 Nonfarm Nonresidential 17.16 1.93 5.15 10.31 15.94 24.57 29.51 33.98 66

 RE Loans Secured by Farmland 0.39 0.00 0.00 0.02 0.18 0.64 1.41 2.04 66

 Loans to Depository Institutions 0.18 0.00 0.00 0.00 0.00 0.21 0.69 2.38 66

 Commercial and Industrial Loans 20.08 4.49 11.17 13.99 19.40 24.29 32.14 40.33 66

 Loans to Individuals 8.75 0.16 0.41 1.94 6.17 14.61 21.35 24.76 66

 Credit Card Loans 1.26 0.00 0.00 0.00 0.16 1.43 6.58 12.39 66

 Agricultural Loans 0.33 0.00 0.00 0.01 0.13 0.54 1.16 1.86 66

 Loans to Foreign Govts and Inst 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.07 66

 Other Loans and Leases 5.32 0.09 0.70 2.13 4.50 7.02 12.51 21.21 66
BHCPR User’s Guide • March 2008 B-19

 BHCPR PERCENTILE DISTRIBUTION REPORT LIQUIDITY AND FUNDING PAGE 5

 PEER GROUP 1

 PEER BHC

 PERCENT OF TOTAL ASSETS RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ----------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Short-Term Investments 6.81 0.54 0.73 1.79 4.48 9.02 18.58 34.32 66

 Liquid Assets 20.14 8.66 10.48 12.82 16.75 25.42 38.01 46.88 66

 Investment Securities 17.30 6.24 8.03 11.59 16.46 20.85 29.49 37.17 66

 Net Loans and Leases 63.32 23.97 35.25 55.41 66.93 72.07 74.91 76.43 66

 Net Lns, Ls & Stdby Ltrs of Credit 66.53 26.61 42.15 57.39 69.54 75.21 80.36 82.72 66

 Core Deposits 46.97 6.81 15.23 39.15 47.78 57.00 66.28 69.77 66

 Noncore Funding 36.80 10.19 18.73 27.21 34.23 44.85 64.01 70.68 66

 Time Deposits of $100K or More 10.46 2.03 3.11 6.75 10.18 13.70 17.35 24.24 66

 Foreign Deposits 3.08 0.00 0.00 0.00 1.28 5.54 9.67 21.32 66

 Fed Funds Purchased and Repos 7.26 0.44 1.87 3.41 5.83 11.57 14.71 15.86 66

 Net Fed Funds Purchased (Sold) 5.04 -5.61 -1.56 1.76 4.26 8.48 11.73 14.68 66

 Commercial Paper 0.52 0.00 0.00 0.00 0.00 0.64 3.09 3.75 66

 Oth Borrowings W/Rem Mat 1 Yr or Less 4.04 0.04 0.15 1.34 3.48 6.32 9.24 10.71 66

 Earning Assets Repr in 1 Year 43.00 18.96 22.06 36.41 44.22 51.97 56.77 61.81 66

 Int-Bearing Liab Repr in 1 Year 22.23 2.20 11.63 16.31 21.86 27.16 32.22 44.18 66

 Long-Term Debt Repr in 1 Year 2.35 0.00 0.00 0.00 0.90 4.61 7.59 9.47 66

 Net Assets Repriceable in 1 Year 16.78 -3.63 -0.22 7.38 16.68 23.65 34.99 40.68 66

 OTHER LIQUIDITY AND FUNDING RATIOS:

 Net Noncore Funding Dependence 39.88 5.77 16.14 28.41 37.39 48.71 71.61 81.16 66

 Net ST Noncore Funding Dependence 25.50 -13.16 11.00 17.60 25.95 32.94 41.76 47.81 66

 Short-Term Inv/ST Noncore Funding 24.23 2.50 3.28 8.68 16.13 37.47 60.47 76.49 66

 Liq Asts-ST Noncore Fndg/Nonliq Asts -6.52 -30.58 -24.72 -14.53 -7.22 -1.65 11.70 26.43 66

 Net Loans and Leases/Total Deposits 100.81 47.91 66.84 89.08 104.03 113.48 124.01 136.79 66

 Net Loans and Leases/Core Deposits 148.99 68.33 101.07 117.67 136.85 164.40 195.92 395.68 66

 Held-To-Mat Sec Appr(Depr)/T1 Cap -0.32 -9.61 -3.52 -0.10 0.00 0.01 0.24 0.25 43

 Avail-For-Sale Sec Appr(Depr)/T1 Cap -2.00 -8.85 -5.75 -3.68 -1.99 -0.15 0.93 2.26 65

 Struct Notes Appr(Depr)/T1 Cap -0.01 -0.19 -0.13 -0.02 -0.00 0.00 0.00 0.02 21

 PERCENT OF INVESTMENT SECURITIES:

 Held-To-Maturity Securities 6.30 0.00 0.00 0.00 0.25 5.32 34.46 72.07 66

 Available-For-Sale Securities 93.69 25.12 45.35 94.54 99.72 100.00 100.00 100.00 66

 U.S. Treasury Securities 1.22 0.00 0.00 0.01 0.27 1.23 6.05 10.80 66

 U.S. Agency Securities (excl MBS) 15.93 0.00 0.05 1.04 8.69 24.69 50.96 64.16 66

 Municipal Securities 6.72 0.00 0.05 1.05 4.84 11.52 17.31 21.10 66

 Mortgage-Backed Securities 59.48 5.40 13.77 39.93 65.58 78.95 90.06 96.05 66

 Asset-Backed Securities 2.47 0.00 0.00 0.00 0.01 4.07 12.70 17.40 66

 Other Debt Securities 4.90 0.00 0.02 0.17 0.98 5.36 20.53 41.01 66

 Mutual Funds and Equity Securities 1.68 0.00 0.01 0.14 1.28 2.39 4.65 12.79 66

 Debt Securities 1 Year or Less 16.97 0.34 1.23 4.94 13.06 27.08 42.27 59.21 66

 Debt Securities 1 To 5 Years 20.07 0.30 0.85 5.95 13.51 32.97 50.75 54.32 66

 Debt Securities Over 5 Years 57.96 5.02 14.61 33.25 61.02 84.78 91.34 94.65 66

 Pledged Securities 61.45 5.19 22.30 47.14 62.17 79.65 87.20 88.29 66

 Structured Notes, Fair Value 0.22 0.00 0.00 0.00 0.00 0.04 1.57 3.00 66
B-20 BHCPR User’s Guide • March 2008

 BHCPR PERCENTILE DISTRIBUTION REPORT ALLOWANCE AND NET LOAN AND LEASE LOSSES PAGE 6

 PEER GROUP 1

 PEER BHC

 ANALYSIS RATIOS RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 --------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Provision for Ln&Ls Losses/Avg Assets 0.24 0.00 0.01 0.07 0.21 0.35 0.60 0.90 66

 Provision for Ln&Ls Losses/Avg Lns&Ls 0.37 0.00 0.03 0.14 0.27 0.51 0.91 1.64 66

 Provision for Ln&Ls Losses/Net Losses 128.92 0.00 68.02 100.00 124.70 156.80 216.72 265.44 66

 Ln&Ls Allowance/Total Loans & Leases 1.13 0.46 0.60 0.97 1.14 1.32 1.53 1.87 66

 Ln&Ls Allowance/Net Ln&Ls Losses (X) 8.34 1.25 1.44 2.69 4.60 8.50 34.00 41.32 65

 ALLL/Nonaccrual Assets 241.79 37.50 82.61 138.84 182.99 280.44 627.56 853.13 66

 Ln&Ls Allow/90+ Days PD+Nonaccr Ln&Ls 165.76 35.23 52.00 101.00 140.42 202.80 366.51 497.02 65

 Gross Ln&Ls Losses/Avg Loans & Leases 0.39 0.01 0.04 0.16 0.29 0.55 1.01 1.41 66

 Recoveries/Avg Loans and Leases 0.08 0.00 0.00 0.03 0.07 0.12 0.17 0.25 66

 Net Losses/Avg Loans and Leases 0.30 0.00 0.02 0.10 0.23 0.42 0.83 1.15 66

 Write-downs, Trans Lns HFS/Avg Lns&Ls 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.01 66

 Recoveries/Prior Year-End Losses 23.30 2.97 12.00 15.78 21.30 28.64 40.56 56.79 64

 Earnings Coverage of Net Losses (X) 22.53 -3.82 2.08 5.24 9.91 20.75 107.07 155.37 66

 NET LOAN AND LEASE LOSSES BY TYPE

 ---------------------------------

 Real Estate Loans 0.13 0.00 0.00 0.01 0.07 0.22 0.35 0.48 65

 RE Loans Secured By 1-4 Family 0.13 0.00 0.00 0.02 0.08 0.23 0.39 0.58 65

 Revolving 0.20 0.00 0.00 0.00 0.11 0.40 0.58 0.68 65

 Closed-End 0.11 0.00 0.00 0.01 0.06 0.16 0.37 0.51 65

 Commercial Real Estate Loans 0.08 -0.00 0.00 0.00 0.04 0.13 0.30 0.37 65

 Construction and Land Dev 0.13 0.00 0.00 0.00 0.04 0.21 0.50 0.69 65

 Multifamily 0.03 -0.08 -0.04 0.00 0.00 0.01 0.24 0.38 64

 Nonfarm Nonresidential 0.04 -0.01 -0.00 0.00 0.02 0.06 0.16 0.21 65

 RE Loans Secured by Farmland -0.00 -0.36 -0.06 -0.00 0.00 0.00 0.05 0.13 56

 Commercial and Industrial Loans 0.27 -0.11 0.00 0.09 0.24 0.38 0.60 0.96 66

 Loans to Depository Institutions -0.00 -0.27 0.00 0.00 0.00 0.00 0.00 0.00 40

 Loans to Individuals 1.21 0.10 0.14 0.43 0.90 1.59 3.29 4.02 60

 Credit Card Loans 3.73 -1.15 0.36 1.86 3.12 4.60 6.85 16.88 48

 Agricultural Loans 0.05 -0.35 -0.05 0.00 0.00 0.02 0.30 0.60 58

 Loans to Foreign Governments & Inst -0.33 -3.22 -2.94 -0.12 0.00 0.00 0.00 0.00 11

 Other Loans and Leases 0.20 -0.24 -0.01 0.00 0.09 0.35 0.77 1.11 66
BHCPR User’s Guide • March 2008 B-21

 BHCPR PERCENTILE DISTRIBUTION REPORT PAST DUE AND NONACCRUAL ASSETS PAGE 7

 PEER GROUP 1

 PEER BHC

 PERCENT OF LOANS AND LEASES RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 --------------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 30-89 Days PD Loans and Leases 0.94 0.20 0.34 0.60 0.83 1.16 1.72 2.26 66

 90+ Days PD Loans and Leases 0.17 0.00 0.00 0.03 0.14 0.31 0.47 0.60 66

 Nonaccrual Loans and Leases 0.70 0.07 0.12 0.38 0.57 0.85 1.60 2.76 66

 90+ Days PD and Nonaccrual Loans and Leases 0.94 0.11 0.21 0.50 0.76 1.18 2.03 3.25 66

 30-89 Days PD Restructured 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 90+ Days PD Restructured 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 Nonaccrual Restructured 0.00 0.00 0.00 0.00 0.00 0.00 0.03 0.12 66

 PERCENT OF LNS&LS + OTHER ASSETS

 30+ DAYS PAST DUE AND NONACCRUAL

 --------------------------------

 30-89 Days Past Due Assets 0.94 0.20 0.34 0.60 0.83 1.16 1.72 2.26 66

 90+ Days Past Due Assets 0.17 0.00 0.00 0.03 0.14 0.31 0.47 0.60 66

 Nonaccrual Assets 0.71 0.07 0.12 0.38 0.57 0.85 1.60 2.76 66

 30+ Days PD & Nonaccrual Assets 1.92 0.41 0.80 1.14 1.74 2.25 3.63 5.93 66

 PERCENT OF TOTAL ASSETS

 -----------------------

 90+ Days PD and Nonaccrual Assets 0.58 0.06 0.15 0.28 0.47 0.80 1.14 1.83 66

 90+ PD & Nonaccrual Assets + OREO 0.68 0.06 0.15 0.36 0.59 0.93 1.43 2.09 66

 RESTRUCTURED & NONACCRUAL LNS&LS

 + REAL ESTATE ACQUIRED AS PERCENT OF:

 -------------------------------------

 Total Assets 0.52 0.04 0.09 0.27 0.43 0.66 1.05 2.00 66

 Allowance for Loan & Lease Losses 71.78 11.78 15.70 39.25 60.72 89.74 128.47 236.75 66

 Equity Cap + ALLL 5.80 0.51 1.00 2.52 4.04 6.82 15.82 25.62 66

 Tier 1 Cap + ALLL 6.37 0.36 1.00 3.34 5.82 8.90 12.01 20.65 66

 Loans & Leases + RE Acquired 0.84 0.08 0.15 0.44 0.69 1.03 1.99 3.27 66
B-22 BHCPR User’s Guide • March 2008

 BHCPR PERCENTILE DISTRIBUTION REPORT PAST DUE AND NONACCRUAL LOANS AND LEASES PAGE 7A

 PEER GROUP 1

 30+ DAYS PAST DUE AND NONACCRUAL PEER BHC

 LNS&LS AS A PERCENT OF LOAN TYPE RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 -------------------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Real Estate - 30-89 Days PD 0.99 0.24 0.34 0.62 0.85 1.21 2.13 2.91 65

 - 90+ Days Past Due 0.17 0.00 0.00 0.01 0.11 0.31 0.47 0.97 65

 - Nonaccrual 0.88 0.07 0.12 0.42 0.70 1.06 2.11 3.75 65

 Coml & Indl - 30-89 Days PD 0.55 0.06 0.11 0.28 0.48 0.68 1.47 1.87 66

 - 90+ Days Past Due 0.07 0.00 0.00 0.00 0.05 0.12 0.21 0.31 66

 - Nonaccrual 0.47 0.04 0.14 0.23 0.37 0.72 0.97 1.10 66

 Individuals - 30-89 Days PD 1.51 0.02 0.39 0.90 1.36 2.13 2.91 3.56 66

 - 90+ Days Past Due 0.29 0.00 0.00 0.01 0.18 0.44 1.03 1.44 66

 - Nonaccrual 0.19 0.00 0.00 0.01 0.08 0.25 0.78 1.20 66

 Dep Inst Lns - 30-89 Days PD 0.00 0.00 0.00 0.00 0.00 0.00 0.01 0.05 40

 - 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 40

 - Nonaccrual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.02 40

 Agricultural - 30-89 Days PD 0.24 0.00 0.00 0.00 0.07 0.34 1.04 1.42 58

 - 90+ Days Past Due 0.02 0.00 0.00 0.00 0.00 0.02 0.10 0.28 58

 - Nonaccrual 0.67 0.00 0.00 0.00 0.21 1.07 2.65 4.44 58

 Foreign Govts- 30-89 Days PD 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.14 11

 - 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11

 - Nonaccrual 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 11

 Other Lns&Ls - 30-89 Days PD 0.51 0.00 0.00 0.03 0.33 0.92 1.54 2.01 66

 - 90+ Days Past Due 0.03 0.00 0.00 0.00 0.00 0.04 0.13 0.48 66

 - Nonaccrual 0.25 0.00 0.00 0.00 0.11 0.45 0.87 1.66 66

 MEMORANDA:

 1-4 Family - 30-89 Days PD 1.08 0.14 0.27 0.53 0.98 1.35 2.35 3.48 65

 - 90+ Days Past Due 0.23 0.00 0.00 0.01 0.13 0.38 0.80 1.54 65

 - Nonaccrual 0.72 0.04 0.07 0.23 0.47 0.99 1.71 3.85 65

 Revolving - 30-89 Days PD 0.70 0.00 0.04 0.32 0.65 1.01 1.18 2.15 65

 - 90+ Days Past Due 0.07 0.00 0.00 0.00 0.01 0.13 0.31 0.46 65

 - Nonaccrual 0.42 0.00 0.00 0.03 0.26 0.60 1.32 3.14 65

 Closed-End - 30-89 Days PD 1.19 0.13 0.19 0.56 1.13 1.50 2.82 3.67 65

 - 90+ Days Past Due 0.28 0.00 0.00 0.00 0.13 0.42 0.97 2.16 65

 - Nonaccrual 0.82 0.04 0.08 0.24 0.50 1.13 2.26 3.85 65

 - Jr Lien 30-89 Days PD 0.10 0.00 0.00 0.02 0.09 0.17 0.25 0.39 65

 - Jr Lien 90+ Days PD 0.01 0.00 0.00 0.00 0.00 0.01 0.07 0.08 65

 - Jr Lien Nonaccrual 0.08 0.00 0.00 0.00 0.05 0.14 0.27 0.38 65

 Commercial RE - 30-89 Days PD 0.80 0.09 0.25 0.39 0.77 1.11 1.50 2.04 65

 - 90+ Days Past Due 0.09 0.00 0.00 0.00 0.04 0.19 0.33 0.39 65

 - Nonaccrual 0.88 0.02 0.09 0.44 0.71 1.21 2.05 2.83 65

 Const & Dev - 30-89 Days PD 1.20 0.01 0.21 0.60 1.04 1.75 2.26 3.46 65

 - 90+ Days Past Due 0.13 0.00 0.00 0.00 0.05 0.20 0.49 0.87 65

 - Nonaccrual 1.45 0.00 0.04 0.50 1.11 1.94 3.56 4.70 65

 Multifamily - 30-89 Days PD 0.61 0.00 0.00 0.05 0.28 0.91 2.61 3.28 64

 - 90+ Days Past Due 0.03 0.00 0.00 0.00 0.00 0.02 0.15 0.41 64

 - Nonaccrual 0.55 0.00 0.00 0.05 0.23 0.99 2.02 2.57 64

 Nonfarm Nres- 30-89 Days PD 0.53 0.01 0.10 0.23 0.42 0.76 1.12 1.67 65

 - 90+ Days Past Due 0.05 0.00 0.00 0.00 0.01 0.08 0.22 0.38 65

 - Nonaccrual 0.54 0.01 0.10 0.21 0.40 0.80 1.17 1.84 65

 Farmland - 30-89 Days PD 0.41 0.00 0.00 0.00 0.23 0.64 1.66 2.05 56

 - 90+ Days Past Due 0.06 0.00 0.00 0.00 0.00 0.03 0.33 0.63 56

 - Nonaccrual 0.59 0.00 0.00 0.00 0.27 0.85 1.91 2.50 56

 Credit Card - 30-89 Days PD 1.52 0.00 0.00 0.03 1.56 2.40 3.48 4.09 48

 - 90+ Days Past Due 0.76 0.00 0.00 0.00 0.46 1.52 2.39 2.78 48

 - Nonaccrual 0.14 0.00 0.00 0.00 0.00 0.01 0.94 1.43 48
BHCPR User’s Guide • March 2008 B-23

 BHCPR PERCENTILE DISTRIBUTION REPORT RISK-BASED CAPITAL AND DERIVATIVES AND OFF-BALANCE-SHEET TRANSACTIONS PAGE 8

 PEER GROUP 1

 PEER BHC

 CAPITAL RATIOS RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 -------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Tier 1 Leverage Ratio 7.62 4.09 5.72 6.98 7.64 8.40 9.19 9.56 66

 Tier 1 RBC Ratio 9.35 5.33 7.26 8.21 9.15 10.47 11.78 12.88 66

 Total Risk-Based Capital Ratio 11.95 7.05 10.59 11.13 11.74 12.62 13.89 14.52 66

 Tangible Tier 1 Leverage Ratio 7.23 3.53 4.60 6.31 7.31 8.35 8.91 9.46 66

 Tangible Common Eq Cap/Tan Assets 5.76 2.05 3.38 4.85 5.76 6.60 7.93 8.41 66

 DERIVATIVES AND

 OFF-BALANCE-SHEET TRANSACTIONS

 ------------------------------

 PERCENT OF TOTAL ASSETS:

 Loan Commitments 31.32 6.60 12.22 20.49 28.44 40.43 50.14 73.04 66

 Standby Letters of Credit 3.14 0.21 0.46 1.07 2.44 4.65 8.50 8.93 66

 Commercial & Similar Letters of Credit 0.12 0.00 0.00 0.02 0.07 0.22 0.34 0.46 66

 Securities Lent 1.80 0.00 0.00 0.00 0.00 0.00 10.88 25.45 66

 Credit Derivatives (BHC as Guarantor) 0.68 0.00 0.00 0.00 0.00 0.08 1.40 20.75 66

 Credit Derivatives (BHC as Beneficiary) 2.23 0.00 0.00 0.00 0.00 0.12 5.73 62.60 66

 TYPE OF DERIVATIVE INSTRUMENT:

 Derivative Contracts 72.45 0.03 0.18 4.43 17.04 49.23 373.25 640.08 66

 Interest Rate Contracts 50.92 0.00 0.06 2.96 14.56 35.19 153.40 563.75 66

 Interest Rate Futures & Forward Contr 8.49 0.00 0.00 0.00 0.28 5.04 42.69 94.11 66

 Written Options Contr (Int Rate) 5.14 0.00 0.00 0.06 0.53 3.49 10.65 91.26 66

 Purchased Options Contr (Int Rate) 5.78 0.00 0.00 0.00 0.44 5.23 19.08 82.31 66

 Interest Rate Swaps 27.98 0.00 0.00 1.82 10.83 24.09 63.42 391.77 66

 Foreign Exchange Contracts 12.56 0.00 0.00 0.00 0.12 3.50 66.70 196.95 66

 Futures & Forward Foreign Exch Contr 7.74 0.00 0.00 0.00 0.12 2.28 39.29 129.54 66

 Written Options Contr (Foreign Exch) 0.65 0.00 0.00 0.00 0.00 0.06 0.83 15.83 66

 Purchased Options Contr (Foreign Exch) 0.68 0.00 0.00 0.00 0.00 0.09 0.86 16.31 66

 Foreign Exchange Rate Swaps 1.10 0.00 0.00 0.00 0.00 0.07 5.09 25.23 66

 Equity,Commodity, & Other Deriv Contr 2.20 0.00 0.00 0.00 0.00 1.02 11.52 35.46 66

 Commodity & Other Fut & Forward Contr 0.16 0.00 0.00 0.00 0.00 0.00 0.65 2.97 66

 Written Options Contr (Comm & Other) 0.60 0.00 0.00 0.00 0.00 0.28 3.18 11.95 66

 Purchased Options Contr (Comm & Oth) 0.71 0.00 0.00 0.00 0.00 0.24 3.43 13.83 66

 Commodity & Other Swaps 0.43 0.00 0.00 0.00 0.00 0.23 3.03 4.21 66

 PERCENT OF AVERAGE LOANS AND LEASES:

 Loan Commitments 56.22 12.20 25.21 35.44 43.56 62.11 103.82 208.93 66
B-24 BHCPR User’s Guide • March 2008

 BHCPR PERCENTILE DISTRIBUTION REPORT DERIVATIVES ANALYSIS PAGE 9

 PEER GROUP 1

 PEER BHC

 PERCENT OF NOTIONAL AMOUNT RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 -------------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Interest Rate Contracts 87.61 2.29 50.21 77.81 94.42 99.58 100.00 100.00 64

 Foreign Exchange Contracts 7.67 0.00 0.00 0.00 1.02 9.58 30.15 88.22 64

 Equity, Comm, & Other Contracts 2.00 0.00 0.00 0.00 0.00 2.20 9.81 20.21 64

 Futures and Forwards 16.70 0.00 0.00 2.34 11.86 29.15 52.95 86.16 64

 Written Options 7.61 0.00 0.07 2.63 6.62 11.16 18.21 43.23 64

 Exchange-Traded 0.54 0.00 0.00 0.00 0.00 0.00 3.49 6.76 64

 Over-The-Counter 6.59 0.00 0.07 1.49 5.48 9.06 16.84 43.23 64

 Purchased Options 7.18 0.00 0.00 0.00 4.95 11.49 20.71 42.28 64

 Exchange-Traded 0.53 0.00 0.00 0.00 0.00 0.00 3.13 7.38 64

 Over-The-Counter 6.05 0.00 0.00 0.00 3.31 9.00 20.71 42.04 64

 Swaps 60.84 0.00 2.73 34.60 66.03 81.21 90.44 97.53 64

 Held for Trading 41.26 0.00 0.00 0.00 41.14 80.09 98.25 99.40 64

 Interest Rate Contracts 30.54 0.00 0.00 0.00 32.31 64.43 79.25 86.85 64

 Foreign Exchange Contracts 3.88 0.00 0.00 0.00 0.18 5.89 20.55 31.58 64

 Equity, Comm, & Other Contracts 1.19 0.00 0.00 0.00 0.00 1.32 6.56 14.53 64

 Non-Traded 58.73 0.27 1.29 18.86 57.95 100.00 100.00 100.00 64

 Interest Rate Contracts 52.60 0.12 1.01 14.04 50.80 83.75 100.00 100.00 64

 Foreign Exchange Contracts 0.63 0.00 0.00 0.00 0.00 0.32 2.23 15.73 64

 Equity, Comm, & Other Contracts 0.11 0.00 0.00 0.00 0.00 0.00 0.73 2.18 64

 Deriv Contr (Excl Fut & FX LE 14 Days) 84.50 22.13 53.56 73.49 88.17 94.88 99.90 100.00 64

 One Year or Less 26.14 0.00 1.89 9.58 21.30 37.31 63.71 84.90 64

 Over 1 Year to 5 Years 28.56 0.00 0.00 13.80 29.89 45.59 58.56 72.34 64

 Over 5 Years 18.60 0.00 0.00 8.79 17.81 29.59 45.28 48.85 64

 Gross Negative Fair Value (Abs Val) 0.84 0.00 0.01 0.44 0.73 0.95 2.03 3.27 64

 Gross Positive Fair Value 0.90 0.05 0.35 0.52 0.75 1.18 1.43 2.98 64

 PERCENT OF TIER 1 CAPITAL:

 Gross Negative Fair Value, Abs Val (X) 0.11 0.00 0.00 0.00 0.01 0.05 0.54 1.55 66

 Gross Positive Fair Value (X) 0.12 0.00 0.00 0.00 0.02 0.05 0.53 1.62 66

 Held for Trading (X) 0.10 0.00 0.00 0.00 0.00 0.02 0.50 1.52 66

 Non-Traded (X) 0.01 0.00 0.00 0.00 0.00 0.01 0.04 0.07 66

 Current Credit Exposure (X) 0.07 0.00 0.00 0.00 0.01 0.05 0.38 0.70 66

 Credit Losses on Derivative Contracts 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 PAST DUE DERIVATIVE INSTRUMENTS

 FAIR VALUE:

 30-89 Days Past Due 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 OTHER RATIOS:

 Current Credit Exposure/Risk Wtd Asts 0.68 0.00 0.00 0.04 0.19 0.50 3.16 5.84 66
BHCPR User’s Guide • March 2008 B-25

 BHCPR PERCENTILE DISTRIBUTION REPORT INSURANCE, BROKER-DEALER AND FOREIGN ACTIVITIES PAGE 10

 PEER GROUP 1

 PEER BHC

 INSURANCE ACTIVITIES RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 -------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 ANALYSIS RATIOS:

 Ins Underwriting Assets/Consol Assets 0.04 0.00 0.00 0.00 0.00 0.05 0.20 0.61 66

 Ins Under Assets(P/C)/Tot Ins Und Ast 41.01 0.00 0.00 0.00 20.27 81.21 96.86 100.00 26

 Ins Under Assets(L/H)/Tot Ins Und Ast 58.98 0.00 0.00 15.91 77.14 100.00 100.00 100.00 26

 Sep Acct Assets(L/H)/Total Life Ast 0.93 0.00 0.00 0.00 0.00 0.00 0.00 17.53 23

 Ins Activities Revenue/Adj Oper Inc 1.23 0.00 0.03 0.09 0.58 2.15 4.17 4.78 66

 Premium Inc/Ins Activities Revenue 9.97 0.00 0.00 0.00 0.00 13.64 54.58 74.87 63

 Credit Rel Prem Inc/Tot Prem Inc 74.89 0.00 0.00 51.27 99.82 100.00 100.00 100.00 24

 Other Prem Inc/Total Prem Inc 25.10 0.00 0.00 0.00 0.00 36.96 99.18 100.00 24

 Ins Under Net Income/Consol Net Income 0.17 -0.00 0.00 0.00 0.00 0.14 0.90 2.06 66

 Ins Net Inc (P/C)/Equity (P/C) 18.01 -1.92 -0.95 2.76 10.15 13.42 17.46 36.70 18

 Ins Net Inc (L/H)/Equity (L/H) 4.90 -0.67 0.71 3.03 3.85 5.42 13.13 13.37 23

 Insur Ben, Losses, Exp/Insur Premiums 77.04 0.39 1.72 26.27 77.77 101.21 175.87 208.67 24

 Reinsurance Recov(P/C)/Tot Assets(P/C) 2.95 0.00 0.00 0.00 0.00 1.39 5.22 9.10 18

 Reinsurance Recov(L/H)/Tot Assets(L/H) 0.24 0.00 0.00 0.00 0.00 0.26 0.76 2.52 23

 Net Assets Ins Under Subs/Cons Assets 0.00 0.00 0.00 0.00 0.00 0.00 0.04 0.11 66

 CSV Life Insurance/Tier 1 Cap + ALLL 12.84 0.00 0.00 2.97 13.47 24.08 26.61 31.03 65

 BROKER-DEALER ACTIVITIES

 ------------------------

 Net Assets Broker-Dealer Subs/Cons Asts 0.67 0.00 0.00 0.00 0.00 0.12 3.18 12.55 66

 FOREIGN ACTIVITIES

 ------------------

 Yield: Foreign Loans 2.77 0.00 0.00 0.00 0.00 5.15 9.50 14.85 58

 Cost: Interest-Bearing Deposits 4.37 1.79 2.55 3.85 4.61 4.92 5.20 5.35 42

 NET LOSSES AS % OF FOREIGN LNS&LS BY TYPE:

 Real Estate Loans 3.12 0.13 0.13 0.18 0.25 0.88 7.18 11.77 6

 Commercial and Industrial Loans 4.08 0.00 0.00 0.00 0.13 0.67 4.62 19.30 9

 Foreign Governments and Inst -0.33 -3.22 -2.94 -0.12 0.00 0.00 0.00 0.00 11

 GROWTH RATES:

 Net Loans and Leases 27.36 -73.75 -61.84 -28.36 3.77 43.06 107.55 437.84 49

 Total Selected Assets 35.68 -74.82 -58.24 -19.12 12.13 45.46 141.60 484.05 60

 Deposits 42.93 -61.89 -27.70 11.11 26.23 62.39 144.70 183.40 40
B-26 BHCPR User’s Guide • March 2008

 BHCPR PERCENTILE DISTRIBUTION REPORT PARENT COMPANY ANALYSIS - PART I PAGE 11

 PEER GROUP 1

 PEER BHC

 PROFITABLITY: RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Net Income/Avg Equity Capital 10.76 -3.86 2.50 6.98 12.01 14.65 16.20 19.62 66

 Bank Net Inc/Avg Eq Inv in Banks 11.85 0.00 2.96 6.77 11.62 15.67 18.64 24.51 56

 Nonbk Net Inc/Avg Eq Inv in Nonbanks 7.59 -33.55 -1.72 0.17 5.58 14.28 23.36 32.34 61

 Sub BHCs Net Inc/Avg Eq Inv in Sub BHCs 8.08 -10.48 -0.54 0.00 9.01 12.30 17.21 17.47 26

 Bank Net Income/Parent Net Income 78.35 0.00 0.00 66.67 99.05 108.02 118.50 123.11 62

 Nonbank Net Income/Parent Net Income 7.02 0.00 0.00 0.12 2.89 9.58 29.72 39.30 54

 Sub BHCs Net Inc/Parent Net Income 75.17 0.49 1.94 25.08 100.00 105.24 113.04 127.57 18

 LEVERAGE:

 Total Liabilities/Equity 34.34 1.25 3.49 12.35 23.75 48.60 89.48 135.47 66

 Total Debt/Equity Capital 16.55 0.00 0.00 0.00 8.55 27.84 64.17 106.51 66

 Tot Debt+NP to Subs Iss Tr Pref/Equity 25.46 0.00 0.08 6.83 19.09 35.67 67.79 115.38 66

 Tot Debt+Lns Guaranteed for Affl/Equity 18.71 0.00 0.00 0.06 8.67 29.90 67.26 112.40 66

 Total Debt/Eq Cap - Exc Over Fair Value 16.77 0.00 0.00 0.00 8.55 28.12 64.49 107.06 66

 Long-Term Debt/Equity Capital 11.89 0.00 0.00 0.00 6.45 18.38 48.90 74.89 66

 Short-Term Debt/Equity Capital 3.26 0.00 0.00 0.00 0.00 3.63 14.51 27.29 66

 Current Portion of LT Debt/Equity 0.05 0.00 0.00 0.00 0.00 0.00 0.28 0.92 66

 Exc Cost Over Fair Value/Equity Cap 0.29 0.00 0.00 0.00 0.00 0.12 1.92 2.98 66

 Long-Term Debt/Consolidated LT Debt 12.95 0.00 0.00 0.00 8.20 23.04 43.70 59.43 66

 DOUBLE LEVERAGE:

 Equity Investment in Subs/Equity 111.51 93.04 96.88 102.31 110.96 119.02 131.51 136.28 66

 Total Investment in Subs/Equity 121.15 94.44 99.86 103.28 114.23 133.27 162.46 201.05 66

 Eq Inv Sub/Eq Cap,QualTPS+Oth PS in T1 100.45 81.98 86.34 95.72 98.71 104.16 114.84 121.57 66

 Tot Inv Sub/Eq Cap,QualTPS+Oth PS in T1 109.46 85.70 87.89 97.19 102.07 115.05 145.38 193.85 66

 DOUBLE LEVERAGE PAYBACK:

 Equity Inv in Subs - Eq Cap/Net Inc (X) 1.12 -0.54 -0.31 0.28 0.94 1.87 2.35 3.14 62

 Eq Inv in Subs - Eq Cap/Net Inc-Div (X) 2.60 0.18 0.51 1.28 2.01 3.07 5.84 7.43 49

 COVERAGE ANALYSIS:

 Op Inc-Tax + Noncash/Oper Exp + Div 145.21 11.90 66.95 98.56 122.92 166.39 289.49 419.72 66

 Cash Fl Fr Op+Noncash+Op Ex/Op Ex+Div 151.78 4.34 35.58 94.35 123.61 174.78 362.27 418.87 66

 Adj Cash Fl/Op Exp+Repaid LT Debt+Div 101.60 15.33 38.20 77.21 100.05 117.91 173.28 205.81 66

 Pretax Oper Inc + Int Exp/Int Expense 4662.64 -222.94 97.92 206.16 737.22 2328.02 8897.23 73170.6 50

 Div + Int From Subs/Int Exp + Div 183.06 17.37 60.63 113.15 135.52 204.75 474.38 667.61 64

 Fees+Other Inc From Subs/Sal + Oth Exp 14.81 0.00 0.00 0.00 0.00 21.44 69.17 87.20 65

 Net Inc/Curr Port of LT Debt+Pfd Div(X) 614.20 1.13 1.69 9.99 31.50 360.66 1622.90 6582.13 26

 OTHER RATIOS:

 Net Assets Repr in 1 Yr/Total Assets 0.00 -17.98 -10.55 -1.43 0.46 2.22 6.33 8.63 66

 PAST DUE AND NONACCRUAL AS % OF LNS&LS:

 90+ Days Past Due 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 18

 Nonaccrual 6.16 0.00 0.00 0.00 0.00 0.00 4.92 15.87 18

 Total 6.16 0.00 0.00 0.00 0.00 0.00 4.92 15.87 18

 GUARANTEED LOANS AS % OF EQUITY CAP:

 To Bank Subsidiaries 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.10 66

 To Nonbank Subsidiaries 0.46 0.00 0.00 0.00 0.00 0.00 2.41 9.56 66

 To Subsidiary BHCs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 Total 0.58 0.00 0.00 0.00 0.00 0.00 3.09 11.67 66

 AS A % OF CONSOLIDATED BHC ASSETS:

 Nonbank Assets of Nonbank Subsidiaries 5.36 0.00 0.00 0.04 1.29 6.02 22.50 45.15 66

 Combined Thrift Assets 0.22 0.00 0.00 0.00 0.00 0.00 1.04 5.05 66

 Combined Foreign Nonbank Sub Assets 0.11 0.00 0.00 0.00 0.00 0.01 0.45 1.78 66
BHCPR User’s Guide • March 2008 B-27

 BHCPR PERCENTILE DISTRIBUTION REPORT PARENT COMPANY ANALYSIS - PART II PAGE 12

 PEER GROUP 1

 PEER BHC

 PAYOUT RATIOS - PARENT RATIO 5% 10% 25% 50% 75% 90% 95% COUNT

 ---------------------- ------ ------- ------- ------- ------- ------- ------- ------- -----

 Div Paid/Inc Before Undist Inc 68.41 0.00 1.76 35.19 67.48 95.62 120.72 182.57 60

 Dividends Paid/Net Income 43.77 0.00 1.25 24.01 45.32 59.98 75.28 89.51 62

 Net Income - Dividends/Avg Equity 5.84 -9.75 -0.68 2.84 6.71 8.46 11.44 13.70 66

 PERCENT OF DIVIDENDS PAID:

 Dividends From Bank Subs 130.04 0.00 0.00 17.41 116.15 174.81 381.84 612.88 60

 Dividends From Nonbank Subs 7.01 0.00 0.00 0.00 0.57 10.41 36.35 69.69 60

 Dividends From Subsidiary BHCs 21.14 0.00 0.00 0.00 0.00 0.00 164.27 231.19 60

 Dividends From All Subsidiaries 211.38 0.20 61.34 111.32 150.94 247.34 553.76 737.21 60

 PAYOUT RATIOS - SUBSIDIARIES:

 PERCENT OF BANK NET INCOME:

 Dividends From Bank Subs 73.62 0.00 0.09 26.65 67.57 94.87 135.47 172.39 53

 Interest Income From Bank Subs 3.71 0.00 0.00 0.12 1.38 4.13 15.51 24.29 53

 Mgt & Service Fees From Bank Subs 3.94 0.00 0.00 0.00 0.00 2.70 20.79 25.65 53

 Other Income From Bank Subs -0.00 -0.37 0.00 0.00 0.00 0.00 0.00 0.00 53

 Operating Income From Bank Subs 84.67 1.36 9.95 50.41 75.07 119.53 153.91 190.52 53

 PERCENT OF NONBANK NET INCOME:

 Dividends From Nonbank Subs 55.07 0.00 0.00 0.08 44.44 106.19 140.78 197.99 46

 Interest Income From Nonbank Subs 25.31 0.00 0.00 0.00 8.25 31.79 108.62 143.96 46

 Mgt & Serv Fees From Nonbank Subs 2.08 0.00 0.00 0.00 0.00 2.38 11.49 18.73 46

 Other Income From Nonbank Subs 0.02 0.00 0.00 0.00 0.00 0.00 0.00 0.66 46

 Operating Inc From Nonbank Subs 97.63 0.00 0.00 20.17 88.23 145.37 243.40 347.92 46

 PERCENT OF SUB BHCs' NET INCOME:

 Dividends From Subsidiary BHCs 45.80 0.00 0.00 0.00 47.10 80.04 94.10 132.05 19

 Interest Inc From Subsidiary BHCs 5.43 0.00 0.00 0.00 0.10 8.14 26.09 28.23 19

 Mgt & Serv Fees From Sub BHCs 2.02 0.00 0.00 0.00 0.00 0.00 11.38 26.69 19

 Other Income From Subsidiary BHCs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 19

 Operating Income From Sub BHCs 58.99 0.00 1.33 17.41 67.35 85.21 116.38 134.47 19

 DEPENDENCE ON SUBSIDIARIES:

 PERCENT OF TOTAL OPERATING INCOME:

 Dividends From Bank Subsidiaries 53.05 0.00 0.00 0.00 73.54 91.60 97.97 99.59 66

 Interest Income From Bank Subs 3.14 0.00 0.00 0.00 1.14 4.09 13.51 27.52 66

 Mgt & Serv Fees From Bank Subs 2.80 0.00 0.00 0.00 0.00 1.02 19.18 25.15 66

 Other Income From Bank Subs 0.00 -0.31 0.00 0.00 0.00 0.00 0.00 0.00 66

 Operating Income From Bank Subs 64.47 0.00 0.00 24.37 86.26 97.92 99.67 99.95 66

 Dividends From Nonbank Subs 3.14 0.00 0.00 0.00 0.21 5.10 13.22 28.46 66

 Interest Income From Nonbank Subs 2.24 0.00 0.00 0.00 0.14 3.36 10.51 23.29 66

 Mgt & Serv Fees From Nonbank Subs 0.10 0.00 0.00 0.00 0.00 0.00 0.74 1.86 66

 Other Income From Nonbank Subs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 Operating Inc From Nonbank Subs 6.77 0.00 0.00 0.00 1.47 9.10 34.10 43.66 66

 Dividends From Subsidiary BHCs 12.18 0.00 0.00 0.00 0.00 0.00 91.40 98.60 66

 Interest Inc From Subsidiary BHCs 0.36 0.00 0.00 0.00 0.00 0.00 1.47 8.25 66

 Mgt & Serv Fees From Sub BHCs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.08 66

 Other Income From Subsidiary BHCs 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 66

 Operating Income From Sub BHCs 14.10 0.00 0.00 0.00 0.00 2.04 94.58 98.72 66

 Loans and Adv From Subs/ST Debt 801.41 0.00 1.25 37.65 122.31 505.70 1144.24 8035.24 31

 Loans and Adv From Subs/Total Debt 129.89 0.00 0.00 11.36 48.80 116.46 598.20 1091.59 49
28 BHCPR User’s Guide • March 20

 BHCPR Reporters for Quarter Ending mm/dd/yyyy

 Peer Group 1 by BHC Name

 Consolidated Home Office Change From mm/dd/yyyy

 ID_RSSD Assets($000) BHC Name Location and Other Notes

 ------- ------------ -------- ----------- ----------------------

 1199563 21,592,083 ASSOCIATED BANC-CORP GREEN BAY, WI

 1097614 13,203,849 BANCORPSOUTH, INC. TUPELO, MS

 1025608 74,209,491 BANCWEST CORPORATION HONOLULU, HI

 1073757 1,720,688,423 BANK OF AMERICA CORPORATION CHARLOTTE, NC

 1025309 10,472,942 BANK OF HAWAII CORPORATION HONOLULU, HI

 3587146 197,839,000 BANK OF NEW YORK MELLON CORPOR NEW YORK, NY

 1074156 132,617,601 BB&T CORPORATION WINSTON-SALEM, NC

 1078529 58,869,241 BBVA USA BANCSHARES, INC. THE WOODLANDS, TX Name change from COMPASS 

 1883693 20,902,545 BOK FINANCIAL CORPORATION TULSA, OK

 2277860 150,590,369 CAPITAL ONE FINANCIAL CORPORAT MCLEAN, VA

 1843080 10,402,532 CATHAY GENERAL BANCORP LOS ANGELES, CA Moved from Peer 2

 1951350 2,187,631,000 CITIGROUP INC. NEW YORK, NY

 1132449 160,286,202 CITIZENS FINANCIAL GROUP, INC. PROVIDENCE, RI

 1205688 13,524,021 CITIZENS REPUBLIC BANCORP, INC FLINT, MI

 1027518 15,893,886 CITY NATIONAL CORPORATION BEVERLY HILLS, CA

 1080465 25,971,125 COLONIAL BANCGROUP, INC., THE MONTGOMERY, AL

 1199844 62,756,752 COMERICA INCORPORATED DALLAS, TX

 1117679 49,372,382 COMMERCE BANCORP, INC. CHERRY HILL, NJ

 1049341 16,212,371 COMMERCE BANCSHARES, INC. KANSAS CITY, MO

 1102367 13,646,450 CULLEN/FROST BANKERS, INC. SAN ANTONIO, TX

 2734233 11,852,332 EAST WEST BANCORP, INC. PASADENA, CA

 1130780 14,969,120 FBOP CORPORATION OAK PARK, IL

 1070345 110,961,509 FIFTH THIRD BANCORP CINCINNATI, OH

 2744894 17,186,931 FIRST BANCORP SAN JUAN, PR

 1118797 10,882,718 FIRST BANKS, INC. SAINT LOUIS, MO

 1075612 16,229,958 FIRST CITIZENS BANCSHARES, INC RALEIGH, NC

 1094640 37,017,239 FIRST HORIZON NATIONAL CORPORA MEMPHIS, TN

 1020902 16,020,746 FIRST NATIONAL OF NEBRASKA, IN OMAHA, NE

 1070804 10,407,565 FIRSTMERIT CORPORATION AKRON, OH

 1117129 15,923,098 FULTON FINANCIAL CORPORATION LANCASTER, PA

 1245415 66,308,950 HARRIS FINANCIAL CORP. WILMINGTON, DE

 3232316 487,754,828 HSBC NORTH AMERICA HOLDINGS IN PROSPECT HEIGHTS, IL

 1068191 54,629,164 HUNTINGTON BANCSHARES INCORPOR COLUMBUS, OH

 1104231 11,167,161 INTERNATIONAL BANCSHARES CORPO LAREDO, TX

 1039502 1,562,147,000 JPMORGAN CHASE & CO. NEW YORK, NY

 1068025 99,567,393 KEYCORP CLEVELAND, OH

 1037003 64,875,639 M&T BANK CORPORATION BUFFALO, NY

 3594612 59,857,466 MARSHALL & ILSLEY CORPORATION MILWAUKEE, WI New Y-9C/BHCPR reporter

 1069125 150,383,641 NATIONAL CITY CORPORATION CLEVELAND, OH

 2132932 30,599,738 NEW YORK COMMUNITY BANCORP, IN WESTBURY, NY

 3212091 14,357,765 NEW YORK PRIVATE BANK & TRUST NEW YORK, NY

 1199611 67,611,226 NORTHERN TRUST CORPORATION CHICAGO, IL

 1129382 44,411,000 POPULAR, INC. SAN JUAN, PR

 1826056 26,195,932 RBC CENTURA BANKS, INC. RALEIGH, NC

 3242838 141,043,932 REGIONS FINANCIAL CORPORATION BIRMINGHAM, AL

 1141599 13,871,556 SOUTH FINANCIAL GROUP, THE GREENVILLE, SC

 1111435 142,936,851 STATE STREET CORPORATION BOSTON, MA

 3152245 12,151,312 STERLING FINANCIAL CORPORATION SPOKANE, WA

 1131787 179,573,933 SUNTRUST BANKS, INC. ATLANTA, GA

 1117156 13,077,994 SUSQUEHANNA BANCSHARES, INC. LITITZ, PA Moved from Peer 2

 1078846 33,018,452 SYNOVUS FINANCIAL CORP. COLUMBUS, GA

B- 08

BANCSHARES, INC.
BHCPR User’s Guide • March 2008 B-29

 BHCPR Reporters for Quarter Ending mm/dd/yyyy

 Peer Group 1 by BHC Name

 Consolidated Home Office Change From mm/dd/yyyy

 ID_RSSD Assets($000) BHC Name Location and Other Notes

 ------- ------------ -------- ----------- ----------------------

 2816906 668,199,000 TAUNUS CORPORATION NEW YORK, NY

 2389941 16,067,612 TCF FINANCIAL CORPORATION WAYZATA, MN

 1249196 60,165,099 TD BANKNORTH INC. PORTLAND, ME

 1119794 237,615,000 U.S. BANCORP MINNEAPOLIS, MN

 2694814 11,803,566 UCBH HOLDINGS, INC. SAN FRANCISCO, CA

 1378434 55,727,748 UNIONBANCAL CORPORATION SAN FRANCISCO, CA

 2307280 62,451,758 UTRECHT-AMERICA HOLDINGS, INC. NEW YORK, NY

 1048773 12,748,959 VALLEY NATIONAL BANCORP WAYNE, NJ

 2801546 18,001,639 W HOLDING COMPANY, INC. MAYAGUEZ, PR

 1073551 782,896,000 WACHOVIA CORPORATION CHARLOTTE, NC

 1145476 17,208,062 WEBSTER FINANCIAL CORPORATION WATERBURY, CT

 1120754 575,442,000 WELLS FARGO & COMPANY SAN FRANCISCO, CA

 1079740 11,029,846 WHITNEY HOLDING CORPORATION NEW ORLEANS, LA

 1888193 11,622,601 WILMINGTON TRUST CORPORATION WILMINGTON, DE

 1027004 52,947,444 ZIONS BANCORPORATION SALT LAKE CITY, UT

 Note: Peer Group 1 has 66 bank holding companies.
BHCPR User’s Guide • March 2008

Appendix C: BHCPR Ordering Instructions and Order Form

Information

The Bank Holding Company Perform

ance Reports

-

-

-

 (BHCPR) is a computergenerated report of current and 

historical financial information 

produced quarterly for three groups 

of bank holding companies: top-tier 

bank holding companies with consol

idated assets of $500 million or more; 

top-tier bank holding companies that 

are required to file the FR Y-9C and 

FR Y-9LP to meet supervisory needs; 

and top-tier bank holding companies 

that are not subject to the Board's 

risk-based capital guidelines but 

elect to voluntarily comply with the 

guidelines and file the FR Y-9C and 

FR Y-9LP report forms.

There are two types of BHCPRs:

• Individual BHC Report

• Peer Group Average Reports

In addition, A User’s Guide for the 

Bank Holding Company Performance 

Report is available.

 Price

Type of Order Per Copy

Individual BHC Report $45.00

Peer Group Average 

Reports 65.00

A User's Guide for the 

BHCPR 25.00

Ordering Instructions

To order BHCPR products from the 

Board of Governors of the Federal 

Reserve System, please complete 

the order form on the next page or 

call (202) 452-3245. Orders may also 

be made via Fax (202) 728-5886. To 

check on the status of your order, 

please call Customer Services at 

(202) 452-3245.

Payment to the Board of Governors 

of the Federal Reserve System may 

be made through:

• a check or money order payable to 

Board of Governors of the Federal 

Reserve System, or

C-1

• a credit card (American Express, 

VISA, or MasterCard).

Order forms or written inquiries 

should be addressed to:

Board of Governors of the Federal 

 Reserve System

Publications Services

MS 127

Washington, D.C. 20551

Nonconfidential versions of individ

ual bank holding company reports, as 

well as peer group average reports, 

are also available at no cost on

the National Information Center's 

web site at the following URL: 

http://www/ffiec.gov/nicpubweb/

nicweb/nichome.aspx. 
BHCPR Order Form

(Mail completed form to: Board of Governors of the Federal Reserve System, Publications Services, MS 127, 

Washington, D.C. 20551)

Name

Street Address

City State Zip

Telephone Number Date

Individual BHC Report ($45 each):

Bank Holding Company Name Location (City and State) Report Date Qty. 

$

Amount

(Attach separate sheet for additional list of BHCs)

Other Reports

Peer Group Average Reports ($65)

A User's Guide for the BHCPR ($25)

Handling fee per order ($4.00 domestic/$8.00 foreign)

Total amount of order $

Method of Payment

Check/Money order enclosed for $ , payable to Board of Governors of the Federal Reserve System.

Charge my credit card:

American Express

VISA

MasterCard

Account No. Expiration Date

Signature (Required to validate orders.)