Regulatory Capital Reporting for Institutions Subject to the Advanced Capital Adequacy Framework

92 Pages·2017·1.31 MB·English

Board of the Governors of the Federal Reserve System
InstructionsforthePreparationof
Regulatory Capital Reporting for Institutions Subject to the
Advanced Capital Adequacy Framework
ReportingFormFFIEC101
EffectiveSeptember2017

Contents
............................................................................
ScheduleA—AdvancedApproachesRegulatoryCapital A-1
ScheduleB—SummaryRisk-WeightedAssetInformationforBanksApprovedtoUseAdvanced
..............
InternalRatings-BasedandAdvancedMeasurementApproachesforRegulatoryCapitalPurposes B-1
.....................................................................................
SchedulesCthroughG—WholesaleExposures C-G-1
........................................................................................
ScheduleC—WholesaleExposures—Corporate C-1
...............................................................................................
ScheduleD—WholesaleExposures—Bank D-1
.........................................................................................
ScheduleE—WholesaleExposures—Sovereign E-1
...............................................
ScheduleF—WholesaleExposures—Income-ProducingRealEstate(IPRE) F-1
.............................
ScheduleG—WholesaleExposures—HighVolatilityCommercialRealEstate(HVCRE) G-1
SchedulesHthroughJ—WholesaleExposures—EligibleMarginLoans,Repo-StyleTransactions,
OTCDerivatives,andCombinationsof theseInstrumentsSubjecttoQualifyingMasterNetting
..........................................................................................................................................
Agreements H-J-1
ScheduleH—WholesaleExposures—EligibleMarginLoans,Repo-styleTransactions,andOTC
....................................................................................................
DerivativeswithCross-ProductNetting H-1
ScheduleI—WholesaleExposures—EligibleMarginLoansandRepo-styleTransactionswithNo
..............................................................................................................................
Cross-ProductNetting I-1
.................................
ScheduleJ—WholesaleExposures—OTCDerivativeswithNoCross-ProductNetting J-1
...........................................................................................
SchedulesKthroughO—RetailExposures K-O-1
.........................
ScheduleK—RetailExposures—ResidentialMortgage—Closed-endFirstLienExposures K-1
........................
ScheduleL—RetailExposures—ResidentialMortgage—Closed-endJuniorLienExposures L-1
..........................................
ScheduleM—RetailExposures—ResidentialMortgage—RevolvingExposures M-1
..............................................................
ScheduleN—RetailExposures—QualifyingRevolvingExposures N-1
...........................................................................
ScheduleO—RetailExposures—OtherRetailExposures O-1
......................................................................................................
ScheduleP—SecuritizationExposures P-1
...........................................................................................................
ScheduleQ—ClearedTransactions Q-1
................................................................................................................
ScheduleR—EquityExposures R-1
..................................................................................................................
ScheduleS—OperationalRisk S-1
CONTENTS-3
FFIEC101 June2017

INSTRUCTIONS FOR THE PREPARATION OF
Schedules A through S
General Instructions mitanFFIEC101reportinaccordancewiththetim-
ingrequirementsdiscussedinSectionBof theseGen-
eralInstructions.Forpurposesof thisreport,the
Who Must Report
advancedapproachesrisk-basedcapitalruleisreferred
toasthe“advancedapproachesrule”throughoutthese
A.ScopeandReportingCriteria instructions.2
Aninstitution(thatisabank,savingsassociation, Aninstitutionthatissubjecttotheadvanced
bankholdingcompany,orsavingsandloanholding approachesruleremainssubjecttotheruleunlessits
company)mustapplytheadvancedapproachesrisk- primaryfederalsupervisordeterminesinwritingthat
basedcapitalrule1if theinstitution: applicationof theruleisnotappropriateinlightof the
institution’sassetsize,levelof complexity,riskprofile,
(1) Hasconsolidatedtotalassets(excludingassets
orscopeof operations.
heldbyaninsuranceunderwritingsubsidiary)
onitsmostrecentyear-endregulatoryreport Institutionsthatdonotcalculaterisk-weightedassets
equalto$250billionormore; accordingtotheadvancedapproachesrulebutare
requiredtoreportthesupplementaryleverageratio
(2) Hasconsolidatedtotalon-balancesheetforeign
(SLR),suchascertainintermediateholdingcompa-
exposureonitsmostrecentyear-endregulatory
nies,mustcompleteScheduleA,SLRTables1and2
reportequalto$10billionormore(excluding
only,asdescribedinfurtherdetailintheinstructions
exposuresheldbyaninsuranceunderwriting
forScheduleA(institutionssubjecttotheSLRonly).
subsidiary);
(3) Isasubsidiaryof adepositoryinstitutionthat
B.FFIEC101ReportingRequirements
usestheadvancedapproachespursuanttosub-
partEof 12CFRpart3(OCC),12CFRpart TheinstitutionsspecifiedinSectionAabovemust
217(Board),or12CFRpart324(FDIC)tocal- beginreportingontheFFIEC101,ScheduleA,except
culateitstotalrisk-weightedassets; forafewspecificlineitems,attheendof thequarter
afterthequarterinwhichtheinstitutiontriggersoneof
(4) Isasubsidiaryof abankholdingcompanyor
thethresholdcriteriaforapplyingtheadvanced
savingsandloanholdingcompanythatusesthe
approachesruleorelectstousetheadvanced
advancedapproachespursuantto12CFRpart
approachesrule(anopt-ininstitution),3andmust
217tocalculateitstotalrisk-weightedassets;or
beginreportingdataontheremainingschedulesof the
(5) Electstousetheadvancedapproachestocalcu-
lateitstotalrisk-weightedassets.
2. Seefootnote1.
Aninstitutionmeetinganyof theabovecriteria(the 3. Aninstitutionisdeemedtohaveelectedtousetheadvanced
approachesruleonthedatethatitsprimaryfederalsupervisorreceives
firstfourof whicharethethresholdcriteria)mustsub-
fromtheinstitutionaboard-approvedimplementationplanpursuantto
section121(b)(2)oftherevisedregulatorycapitalrules.Afterthatdate,
1. Seetheadvancedapproachesrisk-basedcapitalrule:12CFRpart inadditiontobeingrequiredtoreportontheFFIEC101,ScheduleA,
3,subpartE(OCC);12CFRpart217,subpartE(Board);and12CFR theinstitutionmaynolongerapplytheAOCIopt-outelectioninsec-
part324,subpartE(FDIC). tion22(b)(2)oftheregulatorycapitalrulesanditbecomessubjectto
GEN-1
FFIEC101 June2017
General Instructions
FFIEC101attheendof thefirstquarterinwhichthey index.jsp).Eachinstitutionisresponsibleforensuring
havebeguntheirparallelrunperiod.(SeeSectionKof thatthedatareportedeachquarterreflectsfullyand
theseGeneralInstructionsforfurtherinformationon accuratelythelineitemreportingrequirementsforthat
confidentiality.)AllinstitutionsspecifiedinSectionA reportdate,includinganychangesthatmaybemade
willcontinuetofiletheregulatorycapitalschedulein fromtimetotime.Thisresponsibilitycannotbetrans-
theCallReportorFRY-9C,asappropriate,aswellas ferredordelegatedtosoftwarevendors,servicers,or
theFFIEC101. othersoutsidethereportingentity.
InstitutionssubjecttotheSLRonlymustrefertothe
F.Frequencyof Reporting
instructionsforScheduleA,SLRTables1and2,to
determinetheapplicablereportingrequirements. Eachreportinginstitutionmustsubmitareportasof
theendof eachquarteronacalendaryearbasis.The
What Must Be Reported “as-of”dateforeachreportingperiodisMarch31,
June30,September30,andDecember31of eachcal-
endaryear.
C.ReportingSchedulesandInstructions
Theinformationcontainedintheattachedreporting G.WhentoSubmittheReports
schedulesmustbecompletedinaccordancewiththe
Forreportdatesbeforeareportinginstitutionhas
instructionsaccompanyingtheseschedules.Thesched-
completeditsparallelrunperiod,theinformation
ulesandinstructionsarecollectivelyreferredtoasthe
requiredtobereportedinitsFFIEC101mustbesub-
FFIEC101.
mittedelectronicallyviaReportingCentralwithin
60daysaftertheas-of dateof thereport.Thatis,the
D.Organizationof theInstructions
March31reportmustbesubmittedbyMay30,the
TheseinstructionscovertheFFIEC101reportsched- June30reportisduebyAugust29,theSeptember30
ules.Theyaredividedintothefollowingsections: reportisduebyNovember29,andtheDecember31
reportisduebyMarch1(orFebruary29if aleapyear)
(1) TheGeneralInstructionsthatdescribeoverall
of thesubsequentyear.Beforethecompletionof a
reportingrequirements.
reportinginstitution’sparallelrunperiod,if thesub-
(2) Lineiteminstructionsforeachscheduleof the missiondeadlinefallsonaweekendorholiday,the
FFIEC101. reportmustbereceivedonthefirstbusinessdayafter
theSaturday,Sunday,orholiday.
Theinstructionsanddefinitionsin(1)and(2)arenot
necessarilyself-contained;referencetotheadvanced Forreportdatesafterareportinginstitutionhascom-
approachesruleorotherpartsof theregulatorycapital pleteditsparallelrunperiodorforinstitutionssubject
frameworkmaybeneededformoredetaileddefini- totheSLRonly,thesubmissiondateforeach
tionsandregulatorycapitaltreatments. FFIEC101reportwillbethesameasthesubmission
dateforthereportinginstitution’sCallReportor
Where to Submit the Reports FRY-9C,asappropriate.
Thereportisduebytheendof thereportingdayonthe
E.ElectronicSubmission submissiondate(5:00P.M.).
Allreportinginstitutionsmustsubmittheircompleted
H.Preparationof theReports
reportselectronicallyusingtheFederalReserve’s
ReportingCentralapplication.Reportinginstitutions Eachreportinginstitutionmustprepareandfilethe
withquestionsaboutreportingviaReportingCentral FFIEC101reportinaccordancewiththeinstructions
shouldcontacttheirReportingandReservesDistrict provided.Allreportsmustbepreparedinaconsistent
Contact(https://www.frbservices.org/contacts/ manner.
Questionsandrequestsforinterpretationsof matters
thesupplementaryleverageratioinsection10(c)(4)oftheregulatory
capitalrulesandtheirassociatedtransitionprovisions. appearinginanypartof theinstructionsshouldbe
GEN-2
June2017 FFIEC101
General Instructions
addressedtothereportingentity’sprimaryfederal approaches);89(additionaltier1capitalratiocalcu-
supervisor.Regardlessof whetherareportingentity latedusingtheadvancedapproaches);and90(total
requestsaninterpretationof amatterappearingin capitalratiousingtheadvancedapproaches).Allof the
theseinstructions,whenthereportingentity’sprimary informationreportedintheotherschedulesof the
federalsupervisor’sinterpretationof theinstructions FFIEC101willbeconfidential.Inaddition,beforethe
differsfromthatof thereportingentity,thefederal completionof itsparallelrunperiod,aninstitution
supervisormayrequirethereportingentitytoprepare mustreportazeroinitem12(expectedcreditlossthat
itsFFIEC101reportinaccordancewithitsinterpreta- exceedseligiblecreditreserves)of ScheduleAand
tionandmayrequireamendedfilingsforpreviously mustcompleteitem50(eligiblecreditreserves)and
submittedreports. item60(totalrisk-weightedassets)of ScheduleAby
applyingthestandardizedapproach.
I.Rounding
Forreportdatesafterareportinginstitutionhascom-
Forreportinginstitutionswithtotalassetsof lessthan pleteditsparallelrunperiod,allitemsreportedin
$10billion,alldollaramountsmustbereportedin SchedulesAandB(exceptforScheduleB,items31.a
thousands,withthefiguresroundedtothenearest and31.b,columnD)anditems1and2of ScheduleS
thousand.Itemslessthan$500willbereportedaszero. willbeavailabletothepublic.Allotheritemsreported
Forreportinginstitutionswithtotalassetsof $10bil- intheFFIEC101willbeconfidential.Inaddition,
lionormore,alldollaramountsmaybereportedin afterthecompletionof itsparallelrunperiod,aninsti-
thousands,buteachinstitution,atitsoption,may tutionmustbegintocompleteitem12(expectedcredit
roundthefiguresreportedtothenearestmillion,with lossthatexceedseligiblecreditreserves),item50(eli-
zeroesreportedforthethousands.Forreportinginsti- giblecreditreserves),anditem60(totalrisk-weighted
tutionsexercisingthisoption,amountslessthan assets)of ScheduleAusingtheadvancedapproaches
rule.
$500,000willbereportedaszero.Whenreporting
numericamounts,includingdollaramounts,commas AllitemsreportedonScheduleA,SLRTables1and2,
shouldnotbeusedtoseparatethousands,millions,and areavailabletothepublic.
billions.
Areportinginstitutionmayrequestconfidentialtreat-
Report“weightedaverages,”whichmaybenumbers mentforsomeorallof theportionsof the
orpercentages,roundedtotwodecimalplaces,except FFIEC101reportthatwillbemadeavailabletothe
asotherwisenoted.Reportcapitalratiosandbuffers publicif theinstitutionisof theopinionthatdisclosure
aspercentages,roundedtofourdecimalplaces. of specificcommercialorfinancialinformationinthe
reportwouldlikelyresultinsubstantialharmtoits
J.NegativeEntries competitiveposition,orthatdisclosureof thesubmit-
tedinformationwouldresultinanunwarrantedinva-
Exceptasindicatedinthereportinginstructionsfor sionof personalprivacy.Incertainlimitedcircum-
specificreportingitems,negativeentriesaregenerally stances,thereportinginstitution’sprimaryfederal
notappropriateinthisreport. supervisormayapproveconfidentialtreatmentof
someorallof theitemsforwhichsuchtreatmenthas
K.ConfidentialityandParallelRun beenrequestedif theinstitutionhasclearlyprovideda
compellingjustificationfortherequest.Arequestfor
Forreportdatesbeforeareportinginstitutionhas
confidentialtreatmentmustbesubmittedinwriting
completeditsparallelrunperiod,ScheduleAwillbe
priortotheelectronicsubmissionof thereport.
availabletothepublic,exceptforitems78(totaleligible
creditreservescalculatedundertheadvanced Thewrittenrequestmustidentifythespecificitemsfor
approachesrules);79(amountof eligiblecredit whichconfidentialtreatmentisrequested,providejus-
reservesincludableintier2capital);86(expectedcredit tificationfortheconfidentialtreatmentrequestedfor
lossthatexceedseligiblecreditreserves);87(advanced theidentifieditems,anddemonstratethespecific
approachesrisk-weightedassets);88(commonequity natureof theharmthatwouldresultfrompublic
tier1capitalratiocalculatedusingtheadvanced releaseof theinformation.Merelystatingthatcom-
GEN-3
FFIEC101 June2017
General Instructions
petitiveharmwouldresultorthatinformationisper- errors.Inaddition,areportinginstitutionmustfilean
sonalisnotsufficient.Informationforwhichconfiden- amendedreportwhenitdiscoverssignificanterrorsor
tialtreatmentisrequestedmaysubsequentlybe omissionssubsequenttosubmissionof areport.Fail-
releasedbythereportinginstitution’sprimaryfederal uretofileamendedreportsonatimelybasismaysub-
supervisorsif itdeterminesthatthedisclosureof such jecttheinstitutiontosupervisoryaction.
informationisinthepublicinterest.
N.Retentionof Reports
L.VerificationandSignatures
Ingeneral,areportingentityshouldmaintaininits
filesasignedandattestedrecordof itscompleted
Verification FFIEC101report,includinganyamendedreports,
andtherelatedworkpapersandsupportingdocumen-
Allentriesshouldbedouble-checkedbeforereportsare
tationforfiveyearsafterthereportdate,unlessthere
submitted.Totalsandsubtotalsshouldbecross-
areapplicablestaterequirementsthatmandatealon-
checkedagainstthecorrespondinglineitemswhich
gerretentiontime.
theytabulateandanyrelevantsupportingmaterials.
O.Consolidation
Signatures
Exposureamountsandriskweightedassetamounts
Thereportmustbesignedbyaseniorofficerof the
shouldbereportedonaconsolidatedbasisusingthe
reportingentitywhocanattestthattheriskestimates
sameconsolidationrulesappliedtothereportinginsti-
andotherinformationsubmittedinthisreportmeet
tution’sCallReportorFRY-9C,asappropriate.
therequirementssetforthintheapplicableregulatory
capitalrulesandthereportinginstructionsforthis P.LegalEntityIdentifier
report.Theseniorofficermaybethechief financial
TheLegalEntityIdentifier(LEI)isa20-digitalpha-
officer,thechief riskofficer,orequivalentsenioroffi-
numericcodethatuniquelyidentifiesentitiesthat
cer.Thecoverpageof thisreportformshouldbeused
engageinfinancialtransactions.Aninstitutionmust
tofulfillthesignatureandattestationrequirementand
provideitsLEIonthecoverpageof the
shouldbeattachedtotheprintoutof thecompleted
FFIEC101reportonlyif theinstitutionalreadyhasan
FFIEC101reportplacedinthereportinginstitution’s
LEI.TheLEImustbeacurrentlyissued,maintained,
files.
andvalidLEI,notanLEIthathaslapsed.Aninstitu-
tionthatdoesnothaveanLEIisnotrequiredtoobtain
M.AmendedReports
oneforthepurposesof reportingitonthe
Theagenciesmayrequirethefilingof amendedreports FFIEC101report.
if reportsaspreviouslysubmittedcontainsignificant
GEN-4
June2017 FFIEC101
LINE ITEM INSTRUCTIONS FOR
Advanced Approaches Regulatory
Capital
Schedule A
General Instructions Item3 Accumulatedothercomprehensiveincome
(AOCI).
InformationcollectedonthisFFIEC101ScheduleA
Reporttheamountof theinstitution’sAOCIas
willbepubliclyavailableforreportsfiledafteran
reportedinScheduleRC-Rof theCallReportor
advancedapproachesinstitutionconductsasatisfac-
ScheduleHC-Rof theFRY-9C,item3.
toryparallelrunandforreportsfiledbyinstitutions
subjecttotheSLRonly.Whiletheinstitutionconducts
Item4 Directlyissuedcapitalsubjecttophaseoutfrom
itsparallelrun,theinformationcollectedonthissched-
commonequitytier1capital.
ulewillbepubliclyavailable,exceptforlineitems78,
Notapplicable:donotcompletethislineitem.
79,aswellasitems86through90.
Theinstructionsbelowshouldbereadinconjunction Item5 Commonequitytier1minorityinterest
withtheregulatorycapitalrulesissuedbythereporting includableincommonequitytier1capital.
institution’sprimaryfederalsupervisor,aswellasthe Reporttheamountof theinstitution’scommonequity
reportinginstructionsfortheCallReport,Sched- tier1minorityinterestincludableincommonequity
uleRC-R,ortheFRY-9C,ScheduleHC-R.Refer- tier1capitalasreportedinScheduleRC-Rof theCall
encestoScheduleRC-RandScheduleHC-Ritem ReportorScheduleHC-Rof theFRY-9C,item4.
numbersintheinstructionsforthisScheduleAareto
itemsinPartI,nottoitemsinPartII,of Sched- Item6 Commonequitytier1capitalbeforeregulatory
uleRC-RandScheduleHC-R. deductionsandadjustments.
Reportthesumof items1,2,3,and5.
Item Instructions Commonequitytier1capital:adjustmentsand
deductions
Common Equity Tier 1 Capital Item7 Prudentialvaluationadjustments.
Notapplicable:donotcompletethislineitem.
Item1 Commonstockplusrelatedsurplus,netof
Item8 Goodwillnetof associateddeferredtax
treasurystock.
liabilities(DTLs).
Reporttheamountof theinstitution’scommonstock
Reporttheamountof theinstitution’sgoodwillnetof
plusrelatedsurplus,netof treasurystock,asreported
associatedDTLsasreportedinScheduleRC-Rof the
inScheduleRC-Rof theCallReportorSched-
CallReportorScheduleHC-Rof theFRY-9C,item6.
uleHC-Rof theFRY-9C,item1.
Item9 Otherintangibleassets,netof associated
Item2 Retainedearnings. DTLs,otherthangoodwillandmortgageservicing
Reporttheamountof theinstitution’stotalretained assets(MSAs).
earningsasreportedinScheduleRC-Rof theCall Reporttheamountof theinstitution’sintangibleassets
ReportorScheduleHC-Rof theFRY-9C,item2. (otherthangoodwillandMSAs),netof associated
A-1
FFIEC101 June2017
Schedule A
DTLs,asreportedinScheduleRC-Rof theCall equitytier1capital,whilethebalanceisdeductedfrom
ReportorScheduleHC-Rof theFRY-9C,item7. additionaltier1capitalduringthetransitionperiod.
Item13 Gain-on-saleassociatedwithasecuritization
Item10 Deferredtaxassets(DTAs)thatarisefromnet
exposure.
operatinglossandtaxcreditcarryforwards,netof any
Reporttheamountof theinstitution’sgain-on-sale
relatedvaluationallowancesandnetof DTLs.
associatedwithasecuritizationexposureasincludedin
Reporttheamountof theinstitution’sDTAsthatarise
ScheduleRC-Rof theCallReportorScheduleHC-R
fromnetoperatinglossandtaxcreditcarryforwards,
of theFRY-9C,item10.b.
netof anyrelatedvaluationallowancesandnetof
DTLs,asreportedinScheduleRC-Rof theCall Item14 Unrealizedgainorlossrelatedtochangesin
ReportorScheduleHC-Rof theFRY-9C,item8. thefairvalueof liabilitiesthatareduetochangesin
owncreditrisk.
Item11 Accumulatednetgainorlossoncash-flow Reporttheamountof theinstitution’stotalunrealized
hedgesincludedinAOCI,netof applicableincome gainorlossrelatedtochangesinthefairvalueof
taxes,thatrelatetothehedgingof itemsthatarenot liabilitiesthatareduetochangesinowncreditriskas
recognizedatfairvalueonthebalancesheet(if again, reportedinScheduleRC-Rof theCallReportor
reportasapositivevalue;if aloss,reportasanegative ScheduleHC-Rof theFRY-9C,item10.a.
value).
Item15 Definedbenefitpensionfundassets,netof
Reporttheamountof theinstitution’saccumulated
associatedDTLs.
netgainorlossoncash-flowhedgesincludedinAOCI,
Reporttheamountof theinstitution’sdefinedbenefit
netof applicableincometaxes,thatrelatetothehedg-
pensionfundassets,netof associatedDTLs,as
ingof itemsthatarenotrecognizedatfairvalueonthe
includedinScheduleRC-Rof theCallReportor
balancesheetasreportedinScheduleRC-Rof theCall
ScheduleHC-Rof theFRY-9C,item10.b.
ReportorScheduleHC-Rof theFRY-9C,item9.f.
Item16 Investmentsinownsharestotheextentnot
Item12 Expectedcreditlossthatexceedseligiblecredit excludedaboveaspartof treasurystock.
reserves. Reporttheamountof theinstitution’sinvestmentsin
Reporttheamountof expectedcreditlossthatexceeds ownsharestotheextentnotexcludedaspartof treas-
theamountof eligiblecreditreservesasfollows. urystockasincludedinScheduleRC-Rof theCall
ReportorScheduleHC-Rof theFRY-9C,item10.b.
Beforeaninstitutioneitherbeginsorcompletesitspar-
allelrunprocess,reportzeroinlineitem12.If aninsti- Item17 Reciprocalcross-holdingsinthecommon
tutionisintheparallelrunprocess,alsoreport equityof financialinstitutions.
expectedcreditlossthatexceedseligiblecreditreserves Reporttheamountof theinstitution’sreciprocalcross-
initem86. holdingsinthecommonequityof financialinstitutions
asincludedinScheduleRC-Rof theCallReportor
Whentheinstitutioncompletesitsparallelrunprocess,
ScheduleHC-Rof theFRY-9C,item10.b.
theamountof expectedcreditlossthatexceedsthe
amountof eligiblecreditreservesisreportedinthisline Institutionsthatarenotholdingcompaniesmustalso
item,aswellasincludedinScheduleRC-Rof theCall includeinthislinetheamountof equityinvestmentsin
ReportorScheduleHC-Rof theFRY-9C,item10.b. financialsubsidiariesthatisincludedinSched-
uleRC-Rof theCallReport,item10.b.
Transitionprovisions:
Item18 Non-significantinvestmentsinthecapitalof
FollowthetransitionprovisionsdescribedinSched- unconsolidatedfinancialinstitutionsintheformof
uleRC-Rof theCallReportorScheduleHC-Rof the commonstockthatexceedthe10percentthresholdfor
FRY-9C,item8.Asdescribedinthatitem,aspeci- non-significantinvestments.
fiedpercentageof theexpectedcreditlossthatexceeds Reporttheamountof theinstitution’snon-significant
eligiblecreditreserveswillbedeductedfromcommon investmentsinthecapitalof unconsolidatedfinancial
A-2
June2017 FFIEC101