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The FR Y-14Q collects detailed data on bank holding companies' (BHC), savings and loan holding companies' (SLHCs), and intermediate holding companies' (IHC) various asset classes, capital components, and categories of pre-provision net revenue (PPNR) on a quarterly basis.
The FR Y-14Q General Instructions, require firms to prepare their filings of the FR Y-14Q in accordance with GAAP and explicitly instructions firms to follow the rules of consolidation present in the FR Y-9C instructions.
Exclude loan level detail for all unplanned overdrafts (as used in the FR Y‐9C) included in Other Loans (BHCKJ451). Include only loans greater than or equal to $1 million in committed exposure for the following FR Y‐9C categories outlined in the Additional Instructions for Field #27:
This user guide is for FR Y-14 schedules that are processed by the Statistics function: • FR Y-14 General (GEN) Schedule • FR Y-14 Annual schedule A, B, C, E, and F
• Adding a line item to Schedule M.2 (FR Y-9C Reconciliation) for scored owner-occupied NFNR loans. Proposed FR Y-14 changes, new data requirements and reporting guidance | July 2024
A Commercial Real Estate Loan (“CRE Loan”) is defined as a legally binding loan commitment or credit facility to an obligor as defined in the Credit Agreement. Provide all CRE Loans that are reported in the FR Y-9C categories outlined in
Per the H.1 Corporate FR Y-14Q Instructions for Disposition Flag (H.1 Field 98), "If the BHC or IHC is still pursuing payment of principal, interest or fees, report as option "0"." Any other loan is considered disposed. We review the FR Y-14 instructions at least annually. (FRB Response: December 27, 2017)
1 Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit losses incurred should be reported in the FR Y-14Q Corporate Loan schedule.
Y-14 Questions and Answers Description: The FR Y-14M report collects monthly detailed data on bank holding companies' (BHCs), savings and loan holding companies' (SLHCs), and intermediate holding companies' (IHCs) loan portfolios.
The approved changes to the FR Y-14 reporting requirements, forms, and instructions are to be effective on dates ranging from December 31, 2019 to December 31, 2020 for different aspects of the changes.