LARGE AND HIGHLY COMPLEX SCORECARD INPUT SPECIFICATIONS 

(revisions for Q3 2016 in red)

Variable Description Call Report Form FFIEC 031 Call Report Form FFIEC 041 Thrift FinanTier 1 Leverage Ratio (RCFA8274) / (RCFAA224) * 100 (RCOA8274) / (RCOAA224) * 100 CCR20 / CConc. Measure 

(1) Higher Risk Assets / Tier 1 Capital & Reserves (Large and HC IDIs) 

Higher-Risk Consumer (Subprime) loans and securitizations: RCFDN027 + RCFDN028 Nontraditional Mortgages: RCFDN025 + RCFDN026 Higher-Risk Commercial (Leveraged) loans and securitizations: RCFDN029 + RCFDN030 Const. and Dev. loans funded and unfunded less guaranteed amounts: SUM(RCFDF158, RCFDF159, 

RCFDK676, -RCFDK677, -RCFDN177) Exposure divided by Tier 1 Capital & Reserves: (RCFA8274 + RCFD3123) * 100. The 4 measures are then added together. 

Higher-Risk Consumer (Subprime) loans and securitizations: RCONN027 + RCONN028 Nontraditional Mortgages: RCONN025 + RCONN026 Higher-Risk Commercial (Leveraged) loans and securitizations: RCONN029 + RCONN030 Const. and Dev. loans funded and unfunded less guaranteed amounts: SUM(RCONF158, RCONF159, 

RCONK676, -RCONK677, -RCONN177) Exposure divided by Tier 1 Capital & Reserves: (RCOA8274 + RCON3123) *100. The 4 measures are then added together. 

Higher-Risk and securitiDI590 NontraditioDI589 Higher-Risk loans and seDI591 Const. and Dunfunded leSUM(SC23DI592, -DI– (.8*SUM(Exposure diReserves: SUM (CCRThe 4 meas

(2) Top 20 Counterparty Exposure (HC IDIs Only) 

Top 20 Counterparty Exposure: RCFDK674 Exposure divided by Tier 1 Capital & Reserves: (RCFA8274 + RCFD3123) * 100 

Top 20 Counterparty Exposure: RCONK674 Exposure divided by Tier 1 Capital & Reserves: (RCOA8274 + RCON3123) * 100 

(3) Largest Counterparty Exposure (HC IDIs Only) 

Largest Counterparty Exposure: RCFDK673 Exposure divided by Tier 1 Capital & Reserves: (RCFA8274 + RCFD3123) * 100 

Largest Counterparty Exposure: RCONK673 Exposure divided by Tier 1 Capital & Reserves: (RCOA8274 + RCON3123) * 100 

(4) Growth adjusted Portfolio Concentration (Large IDIs Only) 

First lien mortgages and MBS: SUM(RCFD5367, RCFDG308, RCFDG311, RCFDG320, RCFDG323) – RCFDN179 –RCFDM963 Closed-end junior liens and HELOC: SUM(RCFD1797, RCFD5368) –, 

First lien mortgages and MBS: SUM(RCON5367, RCONG308, RCONG311, RCONG320, RCONG323) – RCONN179 – RCONM963 Closed-end junior liens and HELOC: SUM(RCON1797, RCON5368) –

First lien mSUM (SC25SI308, -SI3Closed-end SUM (SC25
RCFDN180 

Construction and development: SUM(RCFDF158, RCFDF159) - RCFDN177 Other commercial real estate: SUM(RCFD1460, RCFDF160, RCFDF161) - RCFDN178 Commercial & Industrial: SUM(RCFD1763, RCFD1764) - RCFDN181 Credit cards: RCFDB538 – RCFDN182 Other consumer: SUM(RCFDB539, RCFDK137, RCFDK207) - RCFDN183 Exposure divided by Tier 1 Capital & Reserves: (RCFA8274 + RCFD3123) * 100 The 3 year merger adjusted growth rate is calculated and converted to a factor of 1 – 1.2 to be applied to the concentration amount. For growth rates less than 20%, the factor is 1, for growth rates greater than 80%, the factor is 1.2. For growth rates in between 20% and 80%, the factor is calculated as 1 + {1/3(Gi,k – 0.20)} 

where G is the growth rate of the portfolio, calculated as {(Vt / Vt-12)-1} Do 

not deduct the loss share and other guaranteed amounts when computing growth rates. Foreign office real estate loans are included in the current period when calculating the growth rates. 

RCONN180 Construction and development: SUM(RCONF158, RCONF159) – RCONN177 Other commercial real estate: SUM(RCON1460, RCONF160, RCONF161) - RCONN178 Commercial & Industrial: SUM(RCON1763, RCON1764) – RCONN181 Credit cards: RCONB538 – RCONN182 Other consumer: SUM(RCONB539, RCONK137, RCONK207) - RCONN183 Exposures divided by Tier 1 Capital & Reserves: (RCOA8274 + RCON3123) * 100 The 3 year merger adjusted growth rate is calculated and converted to a factor of 1 – 1.2 to be applied to the concentration amount. For growth rates less than 20%, the factor is 1, for growth rates greater than 80%, the factor is 1.2. For growth rates in between 20% and 80%, the factor is calculated as 1 + {1/3(Gi,k – 0.20)} 

where G is the growth rate of the portfolio, calculated as {(Vt / Vt-12)-1} Do 

not deduct the loss share and other guaranteed amounts when computing growth rates 

DI599 – .8*ConstructioSUM (SC23SI314, -SI3.8*SI765 Other commSUM (SC25SI319, -SI3.8*SI775 – CommerciaSUM (SC30SI337) - DICredit cardsSC328 – SIOther consuSUM (SC35– .8*SI781 Exposures dReserves: SUM(CCR2The 3 year mcalculated a1.2 to be apamount. Fothe factor is than 80%, trates in betwis calculated 

where G is portfolio, ca

Do not deduguaranteed growth ratethe growth ragricultural in C&I loanincluded in loans. 

Core Earnings / Average Quarter-End Total Assets 

Four quarter sum of merger adjusted (excluding failures) quarterly core earnings defined as: RIAD4340 – RIADFT28 - .65* 

Four quarter sum of merger adjusted (excluding failures) quarterly core earnings defined as: RIAD4340 – RIADFT28 - .65* 

Four quarte(excluding fearnings deSO91 – SO
SUM(RIAD3521, RIAD3196) 

Divided by a five quarter average of merger adjusted (excluding failures) total assets defined as: RCFD2170 * 100 If four quarters of earnings information is not available, the available data would be added and annualized. If five quarters of assets are not available, quarters that are available would be averaged. 

SUM(RIAD3521, RIAD3196) Divided by a five quarter average of merger adjusted (excluding failures) total assets defined as: RCON2170 * 100 If four quarters of earnings information is not available, the available data would be added and annualized. If five quarters of assets are not available, quarters that are available would be averaged. 

SO441, SO4Divided by merger adjuassets definSC60 * 100 If four quarnot availabladded and aassets are navailable w

Credit Quality Measure: 

(1) Criticized and Classified Assets to Tier 1 Capital & Reserves 

Criticized And Classified Items: SUM(RCFDK663, RCFDK664, RCFDK665, RCFDK666) Divided by Tier 1 Capital & Reserves: (RCFA8274 + RCFD3123) * 100 

Criticized And Classified Items: SUM(RCONK663, RCONK664, RCONK665, RCONK666) Divided by Tier 1 Capital & Reserves: (RCOA8274 + RCON3123) * 100 

Criticized ASUM(VA96Divided by SUM(CCR2

(2) Underperforming Assets to Tier 1 Capital & Reserves 

Underperforming Assets: (SUM(RCONF172, RCONF174, RCONF176, RCONF173, RCONF175, RCONF177, RCON3493, RCON3494, RCON3495, RCON5398, RCON5399, RCON5400, RCONC236, RCONC237, RCONC229, RCONC238, RCONC239, RCONC230, RCON3499, RCON3500, RCON3501, RCONF178, RCONF180, RCONF182, RCONF179, RCONF181, RCONF183, RCFNB572, RCFNB573, RCFNB574, RCFD5377, RCFD5378, RCFD5379, RCFD5380, RCFD5381, RCFD5382, RCFD1594, RCFD1597, RCFD1583, RCFD1251, RCFD1252, RCFD1253, RCFD1254, RCFD1255, RCFD1256, RCFDB575, RCFDB576, RCFDB577, RCFDK213, RCFDK214, RCFDK215, RCFDK216, RCFDK217, RCFDK218, RCFD5389, RCFD5390, RCFD5391, RCFD5459, RCFD5460, RCFD5461, RCFDF166, RCFDF167, RCFDF168, RCFDF169, RCFDF170, RCFDF171, RCONK158, RCONK159, RCONF576, RCONK160, RCONK161, RCONK162, RCFDK163, RCFDK164, RCFDK165, RCFD2150) –SUM(RCFDK039, RCFDK040, RCFDK041, RCFDK042, RCFDK043, 

Underperforming Assets: SUM(RCONF172, RCONF174, RCONF176, RCONF173, RCONF175, RCONF177, RCON3493, RCON3494, RCON3495, RCON5398, RCON5399, RCON5400, RCONC236, RCONC237, RCONC229, RCONC238, RCONC239, RCONC230, RCON3499, RCON3500, RCON3501, RCONF178, RCONF180, RCONF182, RCONF179, RCONF181, RCONF183, RCONB834, RCONB835, RCONB836, RCON1606, RCON1607, RCON1608, RCONB575, RCONB576, RCONB577, RCONK213, RCONK214, RCONK215, RCONK216, RCONK217, RCONK218, RCON5389, RCON5390, RCON5391, RCON5459, RCON5460, RCON5461, RCON1226, RCON1227, RCON1228, RCONF576, RCONK158, RCONK159, RCONK160, RCONK161, RCONK162, RCONK256, RCONK165, RCON2150) - SUM(RCONK039, RCONK040, RCONK041, RCONK042, RCONK043, RCONK044, RCONK102, RCONK103, RCONK104, RCONK192, RCONK669, RCONL189)) 

UnderperfoSUM(PD10-SC430) – PD296, PDPD940, PD
RCFDK044, RCFDK102, RCFDK103, 

RCFDK104, RCFDK192, RCFDK669, RCFDL189)) Divided by Tier 1 Capital & Reserves: (RCFA8274 + RCFD3123) * 100 

Divided by Tier 1 Capital & Reserves: (RCOA8274 +RCON3123) * 100 

Divided by SUM(CCR2

Items used to determine weighting of Market Risk Measures for HCI 

RCFD3401 / SUM(RCFD3401, RCON3360, RCFN3360, RCFDB558, RCFDB559, RCFDB560) 

RCON3401 / SUM(RCON3401, RCON3360, RCONB558, RCONB559, RCONB560) 

(1) Trading Revenue Volatility to Tier 1 Capital 

4 Quarter Standard Deviation of mergeradjusted quarterly trading income: RIADA220 Divided by Tier 1 Capital (RCFA8274) * 100 

4 Quarter Standard Deviation of mergeradjusted quarterly trading income: RIADA220 Divided by Tier 1 Capital (RCOA8274 ) * 100 

(2)Market Risk Capital to Tier 1 Capital 

Market Risk Equivalent Assets: (RCFDS581 / 12.5) Divided by Tier 1 Capital (RCFA8274) * 100 

Market Risk Equivalent Assets: (RCONS581 / 12.5) Divided by Tier 1 Capital (RCOA8274 ) * 100 

(3) Level 3 Trading Assets to Tier 1 Capital 

Level 3 Assets: SUM(RCFDG496, RCFDG501) Divided by Tier 1 Capital (RCFA8274) * 100 

Level 3 Assets: SUM(RCONG496, RCONG501) Divided by Tier 1 Capital (RCOA8274 ) * 100 

Core Deposits / Total Liabilities SUM(RCON2200, -RCON2365, - 

RCONK678) / RCFD2948 * 100 

SUM(RCON2200, -RCON2365, - 

RCONK678) / RCON2948 * 100 

SUM(SC71DI102, -DI1

Balance Sheet Liquidity Ratio Short Term Assets: 

SUM(RCFD0081, RCFD0071, RCONB987, RCFDB989, RCFD0213, RCFD1287, RCFD1290, RCFD1293, RCFD1295, RCFD1298)/ Short Term Liabilities: SUM(RCONB993, RCFDB995, RCFD2651, RCFDB571) + (INSURED DEPOSITS*.05) + (UNINSURED DEPOSITS*.10) + (FOREIGN DEPOSITS*.10) * 100 Insured, Uninsured, and Foreign Deposits are defined under the Loss Severity Measure 

Short Term Assets: SUM(RCON0081, RCON0071, RCONB987, RCONB989, RCON0213, RCON1287, RCON1290, RCON1293, RCON1295, RCON1298) / Short Term Liabilities: SUM(RCONB993, RCONB995, RCON2651, RCONB571) + (INSURED DEPOSITS*.05) + (UNINSURED DEPOSITS*.10) * 100 Insured, Uninsured, and Foreign Deposits are defined under the Loss Severity Measure 

Short Term SUM(SC11SI333, SI33Short Term SUM(SC73 SUM((INS(UNINSUR(FOREIGN Insured, Unare defined Measure 

Average Short Term Funding to Average Assets 

(RCFD3353 / RCFD3368) * 100 (RCON3353 / RCON3368) * 100 
LOSS SEVERITY INPUTS 

Loss Severity Factor Call Report Form FFIEC 031 Call Report Form FFIEC 041 Thrift FinanCash and Int. Bear. Bals. SUM(RCFD0081, RCFD0071) SUM(RCON0081, RCON0071) SUM(SC11Trading Assets RCFD3545 RCON3545 SI375 Fed Funds Sold & Repos SUM(RCONB987, RCFDB989) SUM(RCONB987, RCONB989) SC125 – SITreasury and Agency Securities SUM(RCFD0211, RCFD1287, 

RCFD1289, RCFD1293, RCFD1294, RCFD1298, RCFDG300, RCFDG303, RCFDG304, RCFDG307, RCFDG312, RCFDG315, RCFDK142, RCFDK145, RCFDK150, RCFDK153) 

SUM(RCON0211, RCON1287, RCON1289, RCON1293, RCON1294, RCON1298, RCONG300, RCONG303, RCONG304, RCONG307, RCONG312, RCONG315, RCONK142, RCONK145, RCONK150, RCONK153) 

SUM (SC13SI313 

Municipal Securities SUM(RCFD8496, RCFD8499) SUM(RCON8496, RCON8499) SC180 – SIOther Securities SUM(RCFD1754, RCFD1773) – 

SUM(RCFD0211, RCFD1287, RCFD1289, RCFD1293, RCFD1294, RCFD1298, RCFDG300, RCFDG303, RCFDG304, RCFDG307, RCFDG312, RCFDG315, RCFDK142, RCFDK145, RCFDK150, RCFDK153, RCFD8496, RCFD8499) 

SUM(RCON1754, RCON1773) – SUM(RCON0211, RCON1287, RCON1289, RCON1293, RCON1294, RCON1298, RCONG300, RCONG303, RCONG304, RCONG307, RCONG312, RCONG315, RCONK142, RCONK145, RCONK150, RCONK153, RCON8496, RCON8499) 

SUM (SC14SC219, SC2SI307, SI30

Const. & Dev. Loans SUM(RCFDF158, RCFDF159) SUM(RCONF158, RCONF159) SUM (SC23

SI314 – SI3

Nonres. RE Loans SUM(RCFDF160, RCFDF161) SUM(RCONF160, RCONF161) SC260 – SIMultifamily RE Loans RCFD1460 RCON1460 SC256 - SI31-4 Res. Closed End First Liens RCFD5367 RCON5367 SC254 – SI1-4 Res. Closed End Junior Liens RCFD5368 RCON5368 SC255 – SIRev. Home Equity Loans RCFD1797 RCON1797 SC251 – SIAgricultural RE Loans RCFD1420 RCON1420 SI336 Agricultural Prod. Loans RCFD1590 RCON1590 SI337 C& I Loans SUM(RCFD1763, RCFD1764) RCON1766 SUM (SC30

SI324 

Credit Card Loans RCFDB538 RCONB538 SC328 - SIOther Consumer Loans SUM(RCFDB539, RCFDK137, 

RCFDK207) 

SUM(RCONB539, RCONK137, RCONK207) 

SUM(SC35

All Other Loans RCFD2122 – SUM(RCONF158, 

RCONF159, RCONF160, RCONF161, RCON1460, RCON5367, RCON5368, RCON1797, RCON1420, RCFD1590, RCFD1763, RCFD1764, RCFDB538, RCFDB539, RCFDK137, RCFDK207) 

RCON2122 – SUM(RCONF158, RCONF159, RCONF160, RCONF161, RCON1460, RCON5367, RCON5368, RCON1797, RCON1420, RCON1590, RCON1766, RCONB538, RCONB539, RCONK137, RCONK207) 

SUM(SC26SUM(SC23SC254, SC2SC300, SC3

All Other Assets SUM(RCFD2170, RCFD3123) – 

SUM(RCFD0081, RCFD0071, RCFD3545 RCFD1754, RCFD1773, RCONB987, RCFDB989, RCFD5369, RCFDB528) 

SUM(RCON2170, RCON3123) – SUM(RCON0081, RCON0071, RCON3545 RCON1754, RCON1773, RCONB987, RCONB989, RCON5369, RCONB528) 

SUM(SC60SC348) – SSC31) - SU

Gross Assets SUM(RCFD2170, RCFD3123) SUM(RCON2170, RCON3123) SUM(SC60Insured Deposits MIN((RCFDF236 – RCFDF237 – 

RCON5597), RCON2200) 

MIN ((RCONF236 – RCONF237 – RCON5597), RCON2200) 

MIN((DI51SUM(SC71
Uninsured Deposits RCON2200 – MIN( (RCFDF236 – 

RCFDF237 – RCON5597), RCON2200) 

RCON2200 – MIN ((RCONF236 – RCONF237 – RCON5597), RCON2200) 

SUM(SC71MIN((DI51SUM(SC71

Foreign Deposits RCFN2200 Not Reported SI342 Sec. Fed Funds Pur. RCONF064 RCONF064 DI635 Unsec. Fed Funds Pur. RCONB993 – RCONF064 RCONB993 – RCONF064 SC730-DI6Repurchase Agreements RCFDB995 RCONB995 DI641 Trading Liabilities RCFD3548 RCON3548 SI331 Secured Borrowings < 1Year SUM(RCFD2651, RCFDB571) – 

RCFDG465 

SUM(RCON2651, RCONB571) – RCONG465 

SUM (SI33

Secured Borrowings > 1 Year RCFD3190 – RCFD2651 – RCFDB571 - 

SUM(RCFDG466,RCFDG467, RCFDG468) 

RCON3190 – RCON2651 – RCONB571 - SUM (RCONG466, RCONG467, RCONG468) 

SUM (SC72(SI338, SI3DI648) 

Unsecured Borrowings < 1 Year RCFDG465 RCONG465 DI645 Unsecured Borrowings > 1 Year SUM(RCFDG466,RCFDG467, 

RCFDG468) 

SUM(RCONG466,RCONG467, RCONG468) 

SUM(DI64

Sub. Debt & Lim Liab. Pref. Stock RCFD3200 RCON3200 SC736 Other Liabilities RCFD2948 – SUM(RCON2200, 

RCFN2200, RCONB993, RCFDB995, RCFD3548, RCFD3190, RCFD3200) 

RCON2948 – SUM(RCON2200, RCONB993, RCONB995, RCON3548, RCON3190, RCON3200) 

SC70 – SUMSC720, SC7SI331) 

Total Liabilities RCFD2948 RCON2948 SC70 Tier 1 Capital RCFA8274 RCOA8274 CCR20 Non Tier 1 Equity RCFD2170 – RCFD2948 - 

SUM(RCFA8274) 

RCON2170 – RCON2948 - SUM (RCOA8274 ) 

SC60 – SUM

ADJUSTMENTS TO THE INITIAL BASE ASSESSMENT RATE AND ASSESSMENT BASE 

Assessment Base RCFDK652 - RCFDK654 – 

MIN(RCFDK657, RCFDK658) – MIN(RCFDK660, RCFDK661) 

Bank must answer “Yes” to Banker’s and/or Custodial Bank certifications to receive deductions 

RCONK652 - RCONK654 – MIN(RCONK657, RCONK658) – MIN(RCONK660, RCONK661) 

Bank must answer “Yes” to Banker’s and/or Custodial Bank certifications to receive deductions 

DI521 – DIMIN(DI664

Bank must and/or Custreceive ded

Unsecured Debt SUM(RCFDG466, RCFDG467, 

RCFDG468, RCFDG470, RCFDG471, 

RCFDG472) 

SUM(RCONG466, RCONG467, RCONG468, RCONG470, RCONG471, 

RCONG472) 

SUM(DI64

DI657, DI6

Depository Institution Debt RCFDK655 RCONK655 DI526 Brokered Deposit Adjustment Brokered Deposits: RCON2365 

Domestic Deposits: RCON2200 

Brokered Deposits: RCON2365 Domestic Deposits: RCON2200 

Brokered DDI100+DI1Domestic DSC710+SC7