What are FR Y 14 reports?

The FR Y-14A report collects detailed data on bank holding companies’ (BHCs), savings and loan holding companies’ (SLHCs), and intermediate holding companies’ (IHCs) quantitative projections of balance sheet assets and liabilities, income, losses, and capital across a range of macroeconomic scenarios and qualitative …

What is the purpose of the FR Y 14Q report?

Description: 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.

What are the CCAR schedules?

The BHCs are required to complete the following FR Y-14A schedules: the Summary, Scenario, Counterparty Credit Risk (CCR), Basel III/Dodd-Frank, Regulatory Capital Instruments, and Operational Risk. The number of schedules each BHC completes is subject to materiality thresholds and certain other criteria.

What makes up the FR y-14q report form?

The FR Y-14Q report is comprised of Retail, Securities, Regulatory Capital Instruments, Regulatory Capital, Operational Risk, Trading, PPNR, Wholesale, Retail Fair Value Option/Held for Sale, Counterparty, Balances, and Supplemental schedules.

How are loans and leases defined in Fr y-14q?

A: The FR Y-14Q, Schedule H.2 (Commercial Real Estate) instructions define loans and leases as “loan commitments or credit facilities to an obligor as defined in the credit agreement.” Further, the instructions specify that the population of loans should be reported at the credit facility level.

Is the FR y-14q schedule H.1 a credit facility?

The FR Y-14Q Schedule H.1 requires reporting at the credit facility level, but factored accounts receivable do not have a facility. Instead there’s a purchase agreement with a client to acquire invoices at various periods.

When to report FVO hedges on FR y-14q?

Effective December 31, 2019, the FR Y-14Q Schedule F reporting instructions will require reporting FVO loan hedges. Specifically, instructions require reporting of derivatives used to hedge changes in the fair value of loan assets that are held-for-sale (HFS) or held under fair value option (FVO) accounting, as reported in Schedule H or Schedule J.