Annual Stress-Test Reporting Template and Documentation for Covered Banks with Total Consolidated Assets of $10 Billion to $50 Billion

_____________________________________________________________________________________

Federal Deposit Insurance Corporation

Instructions for Preparation of:

Company-Run Annual Stress Test Reporting Template and

Documentation for Covered Institutions with Total Consolidated

Assets of $10 Billion to $50 Billion under the Dodd-Frank Wall Street

Reform and Consumer Protection Act

Reporting Form FDIC DFAST 10-50

Effective September 30, 2013

1

INSTRUCTIONS FOR PREPARATION OF

Company-Run Annual Stress Test Reporting Template and Documentation

for Covered Institutions with Total Consolidated Assets of $10 Billion to $50

Billion under the Dodd-Frank Wall Street Reform and Consumer

Protection Act

Reporting Form FDIC DFAST 10-50

GENERAL INSTRUCTIONS

The Annual Dodd Frank Act (DFA) Stress Testing

Report (FDIC DFAST 10-50 report) collects detailed

data on covered state nonmember banks and state-

chartered savings associations "institutions" quantitative

projections of balance sheet assets and liabilities,

income, losses, and capital across a range of

macroeconomic scenarios and qualitative supporting

information on the methodologies used to develop

internal projections of capital across scenarios. Further

information

regarding

the

requirements

of

the

qualitative supporting documentation is provided in

Appendix A. The Federal Deposit Insurance

Corporation (FDIC) will provide details about the

macroeconomic scenarios to institutions on or before

November 15th of each year.

Who Must Report

Reporting Criteria

Institutions that meet a threshold of greater than $10

billion but less than $50 billion in total consolidated

assets, as defined by the annual stress test rule 12 CFR

part 325 must file the FDIC DFAST 10-50 report

ance

Corporation (FDIC) will provide details about the

macroeconomic scenarios to institutions on or before

November 15th of each year.

Who Must Report

Reporting Criteria

Institutions that meet a threshold of greater than $10

billion but less than $50 billion in total consolidated

assets, as defined by the annual stress test rule 12 CFR

part 325 must file the FDIC DFAST 10-50 report.

The FDIC’s final rule defines total consolidated assets

as the average of the institution’s total consolidated

assets over the four most recent consecutive quarters as

reported on the institution’s Consolidated Report of

Condition and Income (Call Report FFIEC 031 or

FFIEC 041). Per the final rule, if the institution has not

filed a Call Report for each of the four most recent

consecutive quarters, the average of the institution’s

total consolidated assets in the most recent quarter or

consecutive quarters as reported on the Call Report

should be used in the calculation.

For example, if an institution reported $9.5 billion in

total consolidated assets as reported on Schedule RC of

its Call Report as of March 31 and June 30, 2013, and

$11 billion as of September 30 and December 31, 2013,

the average total assets over the four-quarter period is

calculated as $10.25 billion and the institution would

meet the requirement to conduct its first stress test for

the 2014 stress test cycle.

Once an institution meets the asset threshold, the

institution will remain subject to the final rule's

requirements unless and until the total consolidated

assets of the institution are less than $10 billion for

each of four consecutive quarters as reported on the

Call Report, as applicable (measured on the as-of date

of the fourth consecutive Call Report). An institution

that has reduced its total consolidated assets below $10

billion for four consecutive quarters will again become

subject to the requirements of this rule if it meets the

asset threshold at a later date

less than $10 billion for

each of four consecutive quarters as reported on the

Call Report, as applicable (measured on the as-of date

of the fourth consecutive Call Report). An institution

that has reduced its total consolidated assets below $10

billion for four consecutive quarters will again become

subject to the requirements of this rule if it meets the

asset threshold at a later date.

Initial compliance

Per the final rule, an institution that meets the asset

threshold on or before December 31, 2012, except as

provided in the Exemptions paragraph of this section,

must comply with the rule requirements beginning with

the stress test cycle that commences on October 1, 2013,

unless that time is extended by the FDIC in writing.

2

Compliance after 12/31/12

An institution that meets the asset threshold after

December 31, 2012, must comply with the requirements

of this subpart beginning with the stress test cycle that

commences in the calendar year after the year in which

the company meets the asset threshold, unless that time

is extended by the FDIC in writing.

Exemptions

Institutions that do not meet the reporting criteria listed

above are exempt from reporting.

Shifts in Reporting

If an institution filing the report reaches total consolidated

assets of $50 billion or more, as defined by the stress

testing final rule, it will be required to submit the DFAST-

14A stress testing report to the FDIC.

Where to Submit the Report

The Federal Reserve Board, the Office of the

Comptroller of the Currency, and the Federal Deposit

Insurance Corporation (agencies) have collaborated in

developing a streamlined and simplified DFA stress test

regulatory report that will facilitate a uniform electronic

collection process for all institutions. All institutions

should submit their completed reports electronically

through Reporting Central, the Federal Reserve’s

electronic reports submission application

the Federal Deposit

Insurance Corporation (agencies) have collaborated in

developing a streamlined and simplified DFA stress test

regulatory report that will facilitate a uniform electronic

collection process for all institutions. All institutions

should submit their completed reports electronically

through Reporting Central, the Federal Reserve’s

electronic reports submission application. Reporting

Central is a central point of entry for Federal Reserve,

FFIEC, and Treasury Department electronic reporting

submission and file uploads, and is a system many

institutions already use for other regulatory reports. Per

each agency’s final rules, each primary federal regulator

will have access to their respective institutions’

submissions.

Institutions should contact the FDIC or go to

www.frbservices.org/centralbank/reportingcentral

for

procedures for electronic submission.

All institutions must submit the completed Scenario

Variables Schedule, if applicable, and qualitative

supporting information in Adobe Acrobat PDF format.

For requirements regarding the submission of these

items, see the Scenario Variables Schedule section and

qualitative supporting information, Appendix A, of these

instructions.

When to Submit the Report

The FDIC DFAST 10-50 report is required to be

submitted using a financial information date of

September 30. The submission date for institutions is

the close of business March 31 of each calendar year

unless that time is extended by the FDIC in writing. The

term “submission date” is defined as the date by which

the FDIC must receive the institution’s FDIC DFAST

10-50 report.

If the submission deadline falls on a weekend or

holiday, the report must be received on the first business

day after the weekend or holiday. Earlier submission

aids the FDIC in reviewing and processing reports and is

encouraged

s extended by the FDIC in writing. The

term “submission date” is defined as the date by which

the FDIC must receive the institution’s FDIC DFAST

10-50 report.

If the submission deadline falls on a weekend or

holiday, the report must be received on the first business

day after the weekend or holiday. Earlier submission

aids the FDIC in reviewing and processing reports and is

encouraged.

Organization of the Report

General Information

The annual company-run DFA stress test will cover a

nine-quarter planning horizon beginning on the first day

of a stress test cycle (on October 1) and use financial

information as of September 30 of a reporting year (for a

total of ten quarters of information reported).

Institutions will report on the FDIC DFAST 10-50 their

quantitative projections of losses, resources available to

absorb those losses, balance sheet positions, and capital

composition on a quarterly basis over the duration of the

scenarios and planning horizon. The FDIC will provide

details

about

the

macroeconomic

scenarios

to

institutions on or before November 15th of each year.

The FDIC DFAST 10-50 report is organized into the

following sections:

A. Scenario Variables Schedule

B. Results Schedule

a. Summary Schedule

b. Baseline Scenario

i.

Income Statement

ii.

Balance Sheet & Capital

Statement

c. Adverse Scenario

i.

Income Statement

ii.

Balance Sheet & Capital

Statement

d. Severely Adverse Scenario

i.

Income Statement

ii.

Balance Sheet & Capital

Statement

10-50 report is organized into the

following sections:

A. Scenario Variables Schedule

B. Results Schedule

a. Summary Schedule

b. Baseline Scenario

i.

Income Statement

ii.

Balance Sheet & Capital

Statement

c. Adverse Scenario

i.

Income Statement

ii.

Balance Sheet & Capital

Statement

d. Severely Adverse Scenario

i.

Income Statement

ii.

Balance Sheet & Capital

Statement

3

C. Appendix A - Qualitative Supporting

Information

In addition to the projections collected on the FDIC

DFAST 10-50 report, institutions are also required to

submit

qualitative

information

supporting

their

projections. The report of the results of the stress test

must include, under the baseline, adverse, and severely

adverse scenarios: a description of the types of risks

included in the stress test, a summary description of the

methodologies used in the stress test, an explanation of

the most significant causes for the changes in regulatory

capital ratios, and any other information required by the

FDIC. Please see Appendix A for more details.

How to Prepare the Reports

A. Applicability of U.S. GAAP

Institutions are required to prepare and file the FDIC

DFAST 10-50 schedules in accordance with U.S.

generally accepted accounting principles (GAAP) and

these instructions. The financial records of the

institutions should be maintained in such a manner and

scope to ensure the FDIC DFAST 10-50 report is

prepared in accordance with these instructions and

reflects a fair presentation of the institutions'

financial condition and assessment of performance

under stressed scenarios.

B. Rules of Consolidation

Respondents should reference the Call Report for

general instructions on the rules of consolidation

d be maintained in such a manner and

scope to ensure the FDIC DFAST 10-50 report is

prepared in accordance with these instructions and

reflects a fair presentation of the institutions'

financial condition and assessment of performance

under stressed scenarios.

B. Rules of Consolidation

Respondents should reference the Call Report for

general instructions on the rules of consolidation. Unless

otherwise noted, items map directly to the respondent’s

Call Report for the actual quarterly data provided for

September 30th of the reporting year while all remaining

quarterly data over the nine-quarter horizon are based on

the institution’s quarterly projections.

C. Projections

The report includes one quarter of actual data followed

by nine quarters of projected data. The “planning

horizon” refers to the nine quarters starting with the

fourth quarter of the reporting year (e.g. from the fourth

quarter of 2013 through the fourth quarter of 2015).

Column headings will refer to each corresponding

quarter.

D. Order of Precedence

If there is a conflict in guidance, institutions should first

use the information contained in these instructions and

then the instructions available in the latest Call Report.

E. Technical Details

The following instructions apply generally to the FDIC

DFAST 10-50 report, unless otherwise specified.

a. Report income and loss data on a quarterly basis

and not on a cumulative or year-to-date basis.

b. Ensure that any internal consistency checks are

complete prior to submission.

c. An amount or zero should generally be entered for

all items, except in those cases where other options

such as “not available” or “other” are specified. If

information is not available or not applicable and

no such options are offered, the field should be left

blank

d. MDRM codes and formulas are provided in the

"031 or 041 Call Rpt Item" column for most line

items. Definitions in the Call Report for those

items should be used.

F

or

all items, except in those cases where other options

such as “not available” or “other” are specified. If

information is not available or not applicable and

no such options are offered, the field should be left

blank

d. MDRM codes and formulas are provided in the

"031 or 041 Call Rpt Item" column for most line

items. Definitions in the Call Report for those

items should be used.

F. Rounding

All dollar amounts must be reported in thousands, with

the figures rounded to the nearest thousand. Rounding

could result in details not adding to their stated totals.

However, to ensure consistent reporting, the rounded

detail items should be adjusted so that the totals and the

sums of their components are identical.

G. Negative Entries

Negative entries are generally not appropriate on the

FDIC DFAST 10-50 balance sheet and should not be

reported. Hence, assets with credit balances must be

reported in liability items and liabilities with debit

balances must be reported in asset items, as appropriate,

and in accordance with these instructions. When

negative entries do occur in one or more of these items,

they shall be recorded with a minus (-) sign rather than

4

in parentheses.

H. Confidentiality

As these data will be collected as part of the supervisory

process, they are subject to confidential treatment under

exemption 8 of the Freedom of Information Act (5

U.S.C. 552(b)(8)). In addition, the information

contained in this report may be exempt from disclosure

under Exemption 4. 5 U.S.C. 552(b)(4). Disclosure

determinations would be made on a case-by-case basis.

I

dentiality

As these data will be collected as part of the supervisory

process, they are subject to confidential treatment under

exemption 8 of the Freedom of Information Act (5

U.S.C. 552(b)(8)). In addition, the information

contained in this report may be exempt from disclosure

under Exemption 4. 5 U.S.C. 552(b)(4). Disclosure

determinations would be made on a case-by-case basis.

I. Amended Reports

When the FDIC’s interpretation of how GAAP or these

instructions should be applied to a specified event or

transaction (or series of related events or transactions)

differs from the reporting institution’s interpretation, the

FDIC may require the institution to reflect the event(s)

or transaction(s) in its FDIC DFAST 10-50 report in

accordance with the FDIC’s interpretation and to amend

previously submitted reports. The FDIC will consider

the materiality of such event(s) or transaction(s) in

making a determination about requiring the institution to

apply the FDIC’s interpretation and to amend previously

submitted reports. Materiality is a qualitative

characteristic of accounting information which is

defined in FASB Concepts No. 2 as ‘‘the magnitude of

an omission or misstatement of accounting information

that, in the light of surrounding circumstances, make it

probable that the judgment of a reasonable person

relying on the information would have been changed or

influenced by the omission or misstatement.’’

The FDIC may require the filing of an amended FDIC

DFAST 10-50 report if reports as previously submitted

contain significant errors. In addition, an institution

should file an amended report when internal or external

auditors make audit adjustments that result in a

restatement of financial statements previously submitted

to the FDIC.

For further information regarding FDIC DFAST 10-50

amended reports, please see the Amended Reports

section in the general instructions of the Call Report.

If resubmissions are required, institutions should contact

the FDIC

e an amended report when internal or external

auditors make audit adjustments that result in a

restatement of financial statements previously submitted

to the FDIC.

For further information regarding FDIC DFAST 10-50

amended reports, please see the Amended Reports

section in the general instructions of the Call Report.

If resubmissions are required, institutions should contact

the FDIC.

J. Data Items Automatically Retrieved from Other

Reports

The actual 9/30 data that is required to be submitted in

the FDIC DFAST 10-50 report may also be collected in

other reports submitted to the FDIC. If the institution

files the other reports at the same level of consolidation

as is required for the FDIC DFAST 10-50 report, the

duplicate data items do not need to be reported and may

be left blank on the FDIC DFAST 10-50 report form.

For institutions, the data will be collected from the Call

Report.

However, the actual 9/30 data for certain line items does

not map to existing MDRM codes in the Call Report.

Institutions will need to report the actual 9/30 data for

the following line items for each scenario.



Income statement memoranda line items 26-31, 32-

37, and 38-43 for all reporters.

K. Questions

Questions and requests for interpretations of matters

appearing in any part of these instructions should be

directed to the institution’s FDIC central point of

contact.

5

SCENARIO VARIABLES

SCHEDULE

To conduct the stress test required, an institution

ma y choose to project additional economic and

financial

variables

beyond

the

mandatory

supervisory scenarios provided to estimate losses

or revenues for some or all of its portfolios. The

FDIC expects an institution to ensure that the paths

of any additional variables (including their timing)

are

consistent

with

the

general

economic

environment assumed in the supervisory scenarios

a y choose to project additional economic and

financial

variables

beyond

the

mandatory

supervisory scenarios provided to estimate losses

or revenues for some or all of its portfolios. The

FDIC expects an institution to ensure that the paths

of any additional variables (including their timing)

are

consistent

with

the

general

economic

environment assumed in the supervisory scenarios.

If additional variables are used, the institution must

complete the following information for each

scenario where the institution chose to use additional

variables. The following instructions provide

guidance for institutions that choose to use

additional scenario variables to report.

A. Scenario Variable Definitions

This schedule should be used to list and define the

variables used by an institution that chooses to go

beyond those variables defined in the mandatory

supervisory scenarios provided by the FDIC.



The schedule provides space for the baseline

scenario,

adverse

scenario,

and

severely

adverse scenario. These sections must be

completed if an institution chooses to use

additional variables.



If additional variables are used beyond the

variables included

in

the

FDIC

provided

scenarios, list those variable names in the column

titled "Variable Name."



Variable definitions should be provided in the

column titled "Variable Definition." Variable

definitions should include a description of the

variable (e.g., "real GDP") and the denomination

and/or frequency of the variable (e.g., "billions

of 2005 dollars" or "in percent, average of

monthly values").



The forecasts and historical data for all of the

additional

scenario

variables

should

be

constructed on the same basis. Thus, if a

variable is, over history, constructed as an

average, its forecast should be interpreted as an

average as well

GDP") and the denomination

and/or frequency of the variable (e.g., "billions

of 2005 dollars" or "in percent, average of

monthly values").



The forecasts and historical data for all of the

additional

scenario

variables

should

be

constructed on the same basis. Thus, if a

variable is, over history, constructed as an

average, its forecast should be interpreted as an

average as well.



The following definitions and basis (i.e.,

period-average or period-end) of the financial

market variables were included in the 2012

mandatory supervisory scenarios and are

provided as an example for institutions to

describe any additional scenario variables used

in its stress test :

o U.S. 10-year Treasury yield: Quarterly

average of the yield on 10-year U.S.

Treasury bonds.

o U.S. mortgage rate: Quarterly average of

weekly series of Freddie Mac data.

o U.S. Dow Jones Total Stock Market Index:

End of quarter value, Dow Jones.

o U.S. Market Volatility Index (VIX):

Chicago

Board

Options

Exchange

converted to quarterly by using the

maximum value in any quarter.



For convenience, the schedule provides space for

10 additional variables per scenario, but any

number of variables may be reported, depending

on the variables actually used in the scenario.

Extra lines may be created as needed. The same

variables do not necessarily have to be included in

each scenario.



Institutions should include all economic and

financial market variables that were important in

projecting results and are in addition to those

provided by the FDIC, including those that affect

only a subset of portfolios or positions. For

example, if asset prices in a specific sector had a

meaningful impact, then the assumed level of

prices and projections should be included; or, if

bankruptcy

filings

affect

credit

card

loss

estimates, then the assumed levels of these loss

estimates should be reported if used in the

projections

ided by the FDIC, including those that affect

only a subset of portfolios or positions. For

example, if asset prices in a specific sector had a

meaningful impact, then the assumed level of

prices and projections should be included; or, if

bankruptcy

filings

affect

credit

card

loss

estimates, then the assumed levels of these loss

estimates should be reported if used in the

projections.



Institutions should also include any variables

capturing regional or local economic or asset

value

conditions,

such

as

regional

unemployment rates or regional housing prices,

if these were used in the projections.

6



Institutions should include historical data,

as

well as projections, for any macroeconomic,

regional, local, or financial market variables

that are not generally available. Historical data

for these variables can be included in a separate

document.

B. All Scenarios



Variable names and definitions should be

consistent throughout the worksheets in the

schedule.



List quarterly values for the variables starting

with the last realized value through the end of

the planning horizon. For the initial reporting

period, the corresponding quarters would be 3Q

2013 through 4Q 2015, respectively.



Enter all variables as levels rather than as

changes or growth rates (for example, the dollar

value of real GDP rather than the GDP

growth rate).



The Scenario Variables Schedule should be

submitted in Adobe Acrobat PDF format through

the Reporting Central application (see Where to

Submit the Report).



The Scenario Variables Schedule PDF file

should

be

titled

“ReportID_RSSD_SCENARIOVARIABLES_

MMDDYY”. Refer to Appendix A for

additional information on the required naming

conventions of PDF files.

C. DFA Stress Test Baseline Scenario

This worksheet should be used to report the values

of any additional variables generated for the DFA

stress test baseline scenario.

D

ort).



The Scenario Variables Schedule PDF file

should

be

titled

“ReportID_RSSD_SCENARIOVARIABLES_

MMDDYY”. Refer to Appendix A for

additional information on the required naming

conventions of PDF files.

C. DFA Stress Test Baseline Scenario

This worksheet should be used to report the values

of any additional variables generated for the DFA

stress test baseline scenario.

D. DFA Stress Test Adverse Scenario

This worksheet should be used to report the values

of any additional variables generated for the DFA

stress test adverse scenario.

E. DFA Stress Test Severely Adverse

Scenario

This worksheet should be used to report the values

of any additional variables generated for the DFA

stress test severely adverse scenario.

7

RESULTS SCHEDULES

The Results Schedules are composed of seven

supporting schedules: a Summary Schedule, which

summarizes key results from the Baseline, Adverse,

and Severely Adverse Scenarios; and supporting

schedules with Income Statement, Balance Sheet,

and Capital Statement details. Each supporting

schedule has three versions; one each for the

Baseline Scenario, the Adverse Scenario, and the

Severely Adverse Scenario.

Detailed instructions for the Income Statement,

Balance Sheet and Capital Statement schedules

follow in the sections below.

Summary Schedule

This schedule summarizes key results reported on the

Income Statement and Balance Sheet schedules for

the Baseline, Adverse, and Severely Adverse

Scenarios. No action is required by institutions to

complete this schedule as this summary data

schedule will be populated automatically from the

Income Statement and Balance Sheet schedules.

Income Statement

Schedule

For the Income Statement schedule, MDRM codes

corresponding to the related Call Report line items

are provided for many of the line items. Differences

between the FFIEC 031 and FFIEC 041 are noted;

otherwise, assume that they are the same

dule as this summary data

schedule will be populated automatically from the

Income Statement and Balance Sheet schedules.

Income Statement

Schedule

For the Income Statement schedule, MDRM codes

corresponding to the related Call Report line items

are provided for many of the line items. Differences

between the FFIEC 031 and FFIEC 041 are noted;

otherwise, assume that they are the same.

Respondents should report income and loss data on

a quarterly basis and not on a cumulative or year-to-

date basis. When applicable, the definitions of the

institution’s

projections should

map

to

the

definitions outlined by the corresponding MDRM

code within the Call Report. The institution should

include losses tied to the relevant balances

reported on the Balance Sheet Schedule.

General Instructions

This schedule collects various income statement

items similar to items found on Schedules RI, RI-A,

and RI-B on the Call Report. Net charge-offs on this

schedule is defined as gross charge-offs less

recoveries for the various line items. As stated in the

Call Report instructions, institutions should also

include write-downs to fair values on loans (and

leases) transferred to the held-for-sale account during

the calendar year-to-date that occurred when (1) the

institution decided to sell loans that were not

originated or otherwise acquired with the intent to

sell and (2) the fair value of those loans had declined

for any reason other than a change in the general

market level of interest or foreign exchange rates.

Line item 1 First lien mortgages (net charge-offs):

Report all closed-end loans secured by first liens on

1–4 family residential properties, as defined in the

Call Report, Schedule RI-B, item 1.c.(2)(a).

Line item 2 Closed-end junior liens (net charge-

offs):

Report all closed-end loans secured by junior liens

on 1–4 family residential properties, as defined in the

Call Report, Schedule RI-B, item 1.c.(2)(b)

mortgages (net charge-offs):

Report all closed-end loans secured by first liens on

1–4 family residential properties, as defined in the

Call Report, Schedule RI-B, item 1.c.(2)(a).

Line item 2 Closed-end junior liens (net charge-

offs):

Report all closed-end loans secured by junior liens

on 1–4 family residential properties, as defined in the

Call Report, Schedule RI-B, item 1.c.(2)(b). Include

loans secured by junior liens in this item even if the

institution also holds a loan secured by a first lien on

the same 1–4 family residential property and there

are no intervening junior liens.

Line item 3 Home equity lines of credit

(HELOCS) (net charge-offs):

Report all revolving, open-end loans in domestic

offices secured by 1–4 family residential properties

and extended under lines of credit, as defined in the

Call Report, Schedule RI-B, item 1.c.(1).

Line item 4 Commercial and industrial (C&I)

loans (net charge-offs):

Report all commercial and industrial loans, as

defined in the Call Report FFIEC 041, Schedule RI-

B, item 4 and FFIEC 031, Schedule RI-B, item 4.a,

commercial and industrial loans to U.S. addressees,

and all commercial and industrial loans to non-U.S.

addressees, as defined in the FFIEC 031, Schedule

RI-B, item 4.b.

Line item 5 1-4 family construction loans (net

charge-offs):

8

Report all 1-4 family residential construction loans,

as defined in the Call Report, Schedule RI-B, item

1.a.(1).

Line item 6 Other construction loans (net charge-

offs):

Report all other construction loans and all land

development and other land loans, as defined in the

Call Report, Schedule RI-B, item 1.a.(2).

Line item 7 Multifamily loans (net charge-offs):

Report all loans secured by multifamily (5 or more)

residential properties in domestic offices, as defined

in the Call Report, Schedule RI-B, item 1.d

ther construction loans (net charge-

offs):

Report all other construction loans and all land

development and other land loans, as defined in the

Call Report, Schedule RI-B, item 1.a.(2).

Line item 7 Multifamily loans (net charge-offs):

Report all loans secured by multifamily (5 or more)

residential properties in domestic offices, as defined

in the Call Report, Schedule RI-B, item 1.d.

Line item 8 Non-farm, non-residential owner

occupied loans (net charge-offs):

Report all loans secured by owner-occupied non-

farm non-residential properties, as defined in the Call

Report, Schedule RI-B, item 1.e.(1).

Line item 9 Non-farm, non-residential other loans

(net charge-offs):

Report all loans secured by other non-farm non-

residential properties, as defined in the Call Report,

Schedule RI-B, item 1.e.(2).

Line item 10 Credit cards (net charge-offs):

Report all extensions of credit under credit card

loans, as defined in the Call Report, Schedule RI-B,

item 5.a.

Line item 11 Automobile loans (net charge-offs):

Report all automobile loans, as defined in Call

Report, Schedule RI-B, item 5.b.

Line item 12 Other consumer loans (net charge-

offs):

Report all other consumer loans, as defined in the

Call Report, Schedule RI-B, item 5.c.

Line item 13 All other loans and leases (net

charge-offs):

Report all other loans and leases that have not been

reported in the loan charge-off categories above (line

items 1-12).

Line item 14 Total loan and lease (net charge-

offs):

Report the sum of line items 1 through 13. It can

also be found on the Call Report, Schedule RI-B,

item 9).

Line item 15 Net interest income:

Report net interest income, as defined in the Call

Report, Schedule RI, item 3.

Line item 16 Non-interest income:

Report non-interest income, as defined in the Call

Report, Schedule RI, item 5.m.

Line item 17 Non-interest expense:

Report non-interest expense, as defined in the Call

Report, Schedule RI, item 7.e

port, Schedule RI-B,

item 9).

Line item 15 Net interest income:

Report net interest income, as defined in the Call

Report, Schedule RI, item 3.

Line item 16 Non-interest income:

Report non-interest income, as defined in the Call

Report, Schedule RI, item 5.m.

Line item 17 Non-interest expense:

Report non-interest expense, as defined in the Call

Report, Schedule RI, item 7.e.

Line item 18 Pre-provision net revenue:

Report the sum of lines 15 and 16 above, less line 17.

Line item 19 Provision for loan and lease losses:

Report the provision for loan and leases, as defined

in the Call Report, Schedule RI, item 4.

Line item 20 Realized gains (losses) on HTM

securities:

Report the realized gain (losses) on held-to-maturity

securities, as defined in the Call Report, Schedule RI,

item 6.a.

Line item 21 Realized gains (losses) on AFS

securities:

Report the realized gain (losses) on available-for-sale

securities, as defined in the Call Report, Schedule RI,

item 6.b.

9

Line item 22 All other gains (losses):

Report all other gains (losses) from extraordinary

items, other adjustments, less the net income (loss)

attributable to noncontrolling (minority) interests [if

net income of noncontrolling interest is positive

subtract out and if there is a net loss, add back], and

any other items that are not either (i) reported above

line 22 or (ii) in taxes reported in item 23. The

amounts reported in line 22 comprise the remaining

portion of net income reported in line 24.

Corresponding Call Report line items are defined in

Schedule RI, items 11 and 13.

Line item 23 Taxes:

Report the applicable income taxes, as defined in the

Call Report, Schedule RI, item 9.

Line item 24 Net income:

Report the total of lines 18, 19, 20, 21, 22, and 23

using the following logic (item 18 - item 19 + item

20 + item 21 + item 22 – item 23). If this amount is

a net loss, report with a minus (-) sign

items are defined in

Schedule RI, items 11 and 13.

Line item 23 Taxes:

Report the applicable income taxes, as defined in the

Call Report, Schedule RI, item 9.

Line item 24 Net income:

Report the total of lines 18, 19, 20, 21, 22, and 23

using the following logic (item 18 - item 19 + item

20 + item 21 + item 22 – item 23). If this amount is

a net loss, report with a minus (-) sign. Report the

applicable net income, as defined in the Call Report,

Schedule RI, item 14.

Memoranda items:

Line item 25 Other than temporary impairment

(OTTI) losses:

Report other than temporary impairment losses, as

defined in the Call Report, Schedule RI, Memo item

14.a.

Line items 26 through 43

These line items should be used to list the projected

segment amounts of non-interest income, non-interest

expense, and all other gains (losses) that exceed 15%

of each line item, respectively.



The measurement to determine if segments of

non-interest income, non-interest expense, and

all other gains (losses) are greater than 15

percent should be performed for the initial period

(actual as of 9/30) and amounts should be

reported for projections one through nine if a

category is greater than 15 percent as of the

actual 9/30 period (even if the value of the

category item decreases to less than 15 percent in

the projected periods).



These line items must be completed for each

scenario if a segment of non-interest income,

non-interest expense, and all other gains (losses)

are greater than 15 percent as of the actual 9/30

period.



Segment names and definitions should be

consistent throughout the income statement

schedule.



List the quarterly values for the segments

starting with the last realized value through the

end of the planning horizon. For the initial

reporting period, the corresponding quarters

would

be

3Q

2013 through 4Q 2015,

respectively

greater than 15 percent as of the actual 9/30

period.



Segment names and definitions should be

consistent throughout the income statement

schedule.



List the quarterly values for the segments

starting with the last realized value through the

end of the planning horizon. For the initial

reporting period, the corresponding quarters

would

be

3Q

2013 through 4Q 2015,

respectively.



Enter all amounts as levels rather than as

changes or growth rates (for example, the dollar

value of income from fiduciary activities).

Line items 26-31 Itemize and describe amounts

greater than 15 percent of non-interest income

(Line item 16):

List and describe specific segments of non-interest

expense that exceed 15 percent of “total non-interest

expense” line item 16 as of the actual 9/30 period.

Line items 32-37 Itemize and describe amounts

greater than 15 percent of non-interest expense

(Line item 17):

List and describe specific segments of non-interest

expense that exceed 15 percent of “total non-interest

expense” line item 17 as of the actual 9/30 period.

Line items 38-43 Itemize and describe amounts

greater than 15 percent of all other gains (losses)

(Line item 22):

List and describe specific segments of non-interest

expense that exceed 15 percent of “all other

gains/losses” line item 22 as of the actual 9/30

period.

10

Balance Sheet

Schedule

For the Balance Sheet schedule, MDRM codes

corresponding to the related Call Report line items

are provided for many of the line items. Unless

otherwise noted, the line items are identical for

FFIEC 031 and FFIEC 041. When applicable, the

definitions of the institution's projections should

map

to

the

definitions

outlined

by

the

corresponding MDRM code within the Call Report.

The institution should report balances that are tied

to the relevant losses reported on the Income

Statement Schedule

r many of the line items. Unless

otherwise noted, the line items are identical for

FFIEC 031 and FFIEC 041. When applicable, the

definitions of the institution's projections should

map

to

the

definitions

outlined

by

the

corresponding MDRM code within the Call Report.

The institution should report balances that are tied

to the relevant losses reported on the Income

Statement Schedule.

Line items 1 through 15 Loans

For each scenario used, input the loan balance

projections in the various line items in this schedule,

net of any unearned income. Domestic refers to

portfolios in the domestic U.S. offices (as defined in

the Call Report), and International refers to

portfolios outside of the domestic U.S. offices.

Unlike the loan balances reported in the Call Report

Schedule RC-C, for this schedule separately report

the loans covered by loss sharing agreements with

the FDIC (line 14).1

Line item 1 First lien mortgages:

Report closed-end loans secured by first liens on 1-4

family residential properties held in domestic offices,

as defined in the Call Report, Schedule RC-C, item

1.c.(2)(a), less relevant loans covered by loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(c)(2)(a)).

Line item 2 Closed-end junior liens:

Report closed-end loans secured by junior (i.e., other

than first) liens on 1- 4 family residential properties

held in domestic offices, as defined in the Call

Report, Schedule RC-C, item 1.c.(2)(b), less relevant

loans covered by loss-sharing agreement with the

FDIC (Schedule RC-M, item 13.a.(1)(c)(2)(b)).

Line item 3 Home equity lines of credit:

(HELOCS)

1 For more information, refer to Schedule RC-M Item No.

13 in the Call Report instructions (Assets covered by loss-

sharing agreements with the FDIC)

e RC-C, item 1.c.(2)(b), less relevant

loans covered by loss-sharing agreement with the

FDIC (Schedule RC-M, item 13.a.(1)(c)(2)(b)).

Line item 3 Home equity lines of credit:

(HELOCS)

1 For more information, refer to Schedule RC-M Item No.

13 in the Call Report instructions (Assets covered by loss-

sharing agreements with the FDIC).

Report the amount outstanding under revolving,

open-end lines of credit secured by 1-4 family

residential properties held in domestic offices, as

defined in the Call Report, Schedule RC-C, item

1.c.(1), less relevant loans covered by loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(c)(1)).

Line item 4 Commercial and industrial (C&I)

loans:

Report all commercial and industrial (C&I) loans, as

defined in the Call Report, Schedule RC-C, item 4

(FFIEC 041) and items 4.a and 4.b (FFIEC 031), less

relevant loans covered by loss-sharing agreement

with the FDIC (Schedule RC-M, item 13.a.(3)).

Line item 5 1-4 family construction loans:

Report loans secured by 1-4 family residential

construction loans held in domestic offices, as

defined in the Call Report, Schedule RC-C, item

1.a.(1), less relevant loans covered by loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(a)(1)).

Line item 6 Other construction loans:

Report construction loans for purposes other

constructing 1-4 family residential properties, land

development loans, and all other land loans held in

domestic offices, as defined in the Call Report,

Schedule RC-C, items 1.a.(2), less relevant loans

covered by loss-sharing agreement with the FDIC

(Schedule RC-M, item 13.a.(1)(a)(2)).

Line item 7 Multifamily loans:

Report loans secured by multifamily (5 or more)

residential properties held in domestic offices, as

defined in the Call Report, Schedule RC-C, item 1.d,

less

relevant

loans

covered

by

loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(d))

vant loans

covered by loss-sharing agreement with the FDIC

(Schedule RC-M, item 13.a.(1)(a)(2)).

Line item 7 Multifamily loans:

Report loans secured by multifamily (5 or more)

residential properties held in domestic offices, as

defined in the Call Report, Schedule RC-C, item 1.d,

less

relevant

loans

covered

by

loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(d)).

Line item 8 Non-farm, non-residential owner-

occupied loans:

Report loans secured by owner-occupied non-farm

non-residential properties held in domestic offices, as

defined in the Call Report, Schedule RC-C, item

1.e.(1), less relevant loans covered by loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(e)(1)).

Line item 9 Non-farm, non-residential other

loans:

11

Report non-farm non-residential real estate loans that

are not secured by owner-occupied non-farm non-

residential properties, held in domestic offices, as

defined in the Call Report, Schedule RC-C, item

1.e.(2), less relevant loans covered by loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(1)(e)(2)).

Line item 10 Credit cards:

Report all extensions of credit to individuals for

household, family, and other personal expenditures

arising from credit cards, held in domestic offices, as

defined in the Call Report, Schedule RC-C, item 6.a ,

less

relevant

loans

covered

by

loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(4)(a)).

Line item 11 Automobile loans:

Report all auto loans held in domestic offices, as

defined in the Call Report, Schedule RC-C, item 6.c,

less

relevant

loans

covered

by

loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(4)(b))

all Report, Schedule RC-C, item 6.a ,

less

relevant

loans

covered

by

loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(4)(a)).

Line item 11 Automobile loans:

Report all auto loans held in domestic offices, as

defined in the Call Report, Schedule RC-C, item 6.c,

less

relevant

loans

covered

by

loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(4)(b)).

Line item 12 Other consumer loans:

Report all other consumer loans held in domestic

offices not reported in line items 10 or 11, as defined

in the Call Report, Schedule RC-C, items 6.b and

6.d, less relevant loans covered by loss-sharing

agreement with the FDIC (Schedule RC-M, item

13.a.(4)(c)).

Line item 13 All other loans and leases:

Report all other loans and leases that have not

already been reported in the loan categories in line

items 1 through 12, excluding loans covered by

FDIC loss-sharing agreements (reported in line 14).

Line item 14 Loans covered by FDIC loss-sharing

agreements:

Report all loans covered by loss-sharing agreements

with the FDIC, as defined in the Call Report,

Schedule

RC-M

items

13.a.(1)(a)(1)

through

13.a.(5).

Line item 15 Total loans and leases:

Report the sum of items 1 through 14 above. This is

also defined in the Call Report, Schedule RC-C, Part

I, item 12.

Line item 16 Allowance for loan and lease losses

(ALLL)

Report the allowance for loan and lease losses, as

defined in the Call Report, Schedule RC, item 4.c.

Line items 17 through 21 Securities: Held-to-

maturity (HTM)

For line items 17 through 21, report the amortized

cost

of

securities

held-to-maturity,

which

corresponds to securities reported in the Call Report,

Schedule RC-B, column A.

Line item 17 U.S. government obligations and

obligations of GSE:

Report securities issued by the U.S. Government and

by U.S

dule RC, item 4.c.

Line items 17 through 21 Securities: Held-to-

maturity (HTM)

For line items 17 through 21, report the amortized

cost

of

securities

held-to-maturity,

which

corresponds to securities reported in the Call Report,

Schedule RC-B, column A.

Line item 17 U.S. government obligations and

obligations of GSE:

Report securities issued by the U.S. Government and

by U.S. government agencies, as defined in the Call

Report, Schedule RC-B, items 1, 2.a, 2.b, 4.a.(1),

4.a.(2), 4.b.(1), 4.b.(2), 4.c.(1)(a), and 4.c.(2)(a).

Line item 18 Securities issued by states and

political subdivisions of the U.S.:

Report securities issued by the states and political

subdivisions of the U.S., as defined in the Call

Report, Schedule RC-B, item 3.

Line item 19 Non-agency MBS and ABS

securities:

Report

all

mortgage-backed

and

asset-backed

securities not guaranteed by the U.S. government or

issued by a state or political subdivision of the U.S.,

as defined in the Call Report, Schedule RC-B items

4.a.(3), 4.b.(3), 4.c.(1)(b), 4.c.(2)(b), and 5.a.

Line item 20 All other HTM securities:

Report all other securities that have not already been

reported in the securities categories in line items 17

through 19, as defined in the Call Report, Schedule

RC-B items 5.b.(1), 5.b.(2), 5.b.(3), 6.a, and 6.b.

Line item 21 Total HTM securities:

Report the sum of items 17 through 20 above. This is

also defined in the Call Report, Schedule RC, item

2a.

Line items 22 through 26 Securities: Available-

for-sale (AFS)

ave not already been

reported in the securities categories in line items 17

through 19, as defined in the Call Report, Schedule

RC-B items 5.b.(1), 5.b.(2), 5.b.(3), 6.a, and 6.b.

Line item 21 Total HTM securities:

Report the sum of items 17 through 20 above. This is

also defined in the Call Report, Schedule RC, item

2a.

Line items 22 through 26 Securities: Available-

for-sale (AFS)

12

For line items 22 through 26, report the fair value of

available-for-sale securities, which corresponds to

securities reported in the Call Report, Schedule RC-

B, column D.

Line item 22 U.S. government obligations and

obligations of GSE:

Report securities issued by the U.S. Government and

by U.S. government agencies, as defined in the Call

Report, Schedule RC-B, items 1, 2.a, 2.b, 4.a.(1),

4.a.(2), 4.b.(1), 4.b.(2), 4.c.(1)(a), and 4.c.(2)(a).

Line item 23 Securities issued by states and

political subdivisions of the U.S.:

Report securities issued by the states and political

subdivisions of the U.S., as defined in the

Call Report, Schedule RC-B, item 3.

Line item 24 Non-agency MBS and ABS

securities:

Report

all

mortgage-backed

and

asset-backed

securities not guaranteed by the U.S. government or

issued by a state or political subdivision of the U.S.,

as defined in the Call Report, Schedule RC-B items

4.a.(3), 4.b.(3), 4.c.(1)(b), 4.c.(2)(b), and 5.a.

Line item 25 All other AFS securities:

Report all other securities that have not already been

reported in the securities categories in line items 22

through 24, as defined in the Call Report, Schedule

RC-B items 5.b., 6, and 7

Line item 26 Total AFS securities:

Report the sum of items 22 through 25 above. This is

also defined in the Call Report, Schedule RC, item

2b.

Line item 27 Trading assets:

Report trading assets, as defined in the Call Report,

Schedule RC, item 5

n

reported in the securities categories in line items 22

through 24, as defined in the Call Report, Schedule

RC-B items 5.b., 6, and 7

Line item 26 Total AFS securities:

Report the sum of items 22 through 25 above. This is

also defined in the Call Report, Schedule RC, item

2b.

Line item 27 Trading assets:

Report trading assets, as defined in the Call Report,

Schedule RC, item 5.

Line item 28 Total intangible assets:

Report all goodwill and intangible assets, as defined

in the Call Report, Schedule RC, item 10.a and 10.b.

Line item 29 Other real estate owned:

Report the net book value of all other real estate

owned (OREO), as defined in the Call Report,

Schedule RC, item 7.

Line item 30 All other assets:

Report all other assets that have not been reported in

line items 1 through 29 that comprise total

consolidated assets.

Line item 31 Total assets:

Report the sum of line items 15, 21, and 26 through

30 above, less line item 16 above. This is also

defined in the Call Report, Schedule RC, item 12.

Line item 32 Retail funding (core deposits):

Report all retail funding deposits as defined in Call

Report , Schedule RC, item 13.a less Schedule RC-E,

Part I, items M.1.c.(1), M.1.c.(2) and M.2.d.

Line item 33 Wholesale funding:

Report all wholesale funding deposits as defined in

the Call Report, Schedule RC, items 13.b, 14.a, 14.b,

Schedule RC-H, item 5, Schedule RC-E, items

M.1.c.(1), M.1.c.(2) and M.2.d for FFIEC 031 filers;

Schedule RC, 14.a ,14.b, 16, Schedule RC-E, items

M.1.c.(1), M.1.c.(2) and M.2.d for FFIEC 041 filers.

Line item 34 Trading liabilities:

Report all trading liabilities, as defined in the Call

Report, Schedule RC, item 15.

Line item 35 All other liabilities:

Report all other liabilities, as item 36 less items 32,

33, and 34.

Institutions should take into account the projected

losses of unfunded loan commitments as they

develop projections for this line item

r FFIEC 041 filers.

Line item 34 Trading liabilities:

Report all trading liabilities, as defined in the Call

Report, Schedule RC, item 15.

Line item 35 All other liabilities:

Report all other liabilities, as item 36 less items 32,

33, and 34.

Institutions should take into account the projected

losses of unfunded loan commitments as they

develop projections for this line item. An allowance

for off-balance sheet credit exposures should be

recognized in this line item (and not part of the

ALLL).

13

Line item 36 Total liabilities:

Report total liabilities as defined in the Call Report,

Schedule RC, item 21.

Line item 37 Perpetual preferred stock and

related surplus:

Report perpetual preferred stock and related surplus,

as defined in the Call Report, Schedule RC, item 23.

Line item 38 Equity capital:

Report common stock (par value), as defined in the

Call Report, Schedule RC, item 24; surplus, as

defined in the Call Report, Schedule RC, item 25;

retained earnings, as defined in the Call Report,

Schedule RC, item 26.a; and other equity capital

components, as defined in the Call Report, Schedule

RC, item 26.b, 26.c, and 27.b.

Line item 39 Total equity capital:

Report total equity capital, as defined in the Call

Report, Schedule RC, item 28.

Balance Sheet Schedule: Capital Section

This section collects projections of components of

equity capital and regulatory capital, components of

assets and liabilities, and deferred tax asset items.

When applicable, the definitions of the

institution's

projections

should

map

to

the

definitions outlined by the corresponding MDRM

code within the Call Report.

The projections should clearly show any proposed

capital actions or other scenario-dependent actions

that would affect the institution's regulatory capital

ts of

assets and liabilities, and deferred tax asset items.

When applicable, the definitions of the

institution's

projections

should

map

to

the

definitions outlined by the corresponding MDRM

code within the Call Report.

The projections should clearly show any proposed

capital actions or other scenario-dependent actions

that would affect the institution's regulatory capital.

An institution is required to calculate for each

quarter end within the planning horizon the

potential impact on its regulatory capital levels and

ratios incorporating the effects of any expected

capital actions over the planning horizon. For the

2013 stress testing cycle institutions should use the

FDIC’s applicable risk-based capital rules as they

are effective as of September 30, 2013. Changes

from the recently revised capital rule should not be

incorporated into their DFA stress test until the

stress test cycle that begins on October 1, 2014. As

institutions will begin to comply with the revised

capital rules during that 2014 stress testing cycle,

these institutions are expected to implement the

requirements of the revised capital rules in their

DFA stress tests at that time.

Line item 40 Unrealized gains (losses) on AFS

securities:

Report unrealized gains (losses) on AFS securities,

as defined in the Call Report, Schedule RC-R, item

2.

Line item 41 Disallowed deferred tax asset:

Report disallowed deferred tax asset, as defined in

the Call Report, Schedule RC-R, item 9.b.

Line item 42 Tier 1 capital:

Report tier 1 capital, as defined in the Call Report,

Schedule RC-R, item 11.

Line item 43 Qualifying subordinated debt and

redeemable preferred stock:

Report qualifying subordinated debt and redeemable

preferred stock, as defined in the Call Report,

Schedule RC-R, item 12.

Line item 44 Allowance includible in Tier 2

capital:

Report allowance includible in tier 2 capital, as

defined in the Call Report, Schedule RC-R, item 14

rt,

Schedule RC-R, item 11.

Line item 43 Qualifying subordinated debt and

redeemable preferred stock:

Report qualifying subordinated debt and redeemable

preferred stock, as defined in the Call Report,

Schedule RC-R, item 12.

Line item 44 Allowance includible in Tier 2

capital:

Report allowance includible in tier 2 capital, as

defined in the Call Report, Schedule RC-R, item 14.

Line item 45 Tier 2 capital:

Report tier 2 capital, as defined in Call Report,

Schedule RC-R, item 17.

Line item 46 Total risk-based capital:

Report total risk-based capital, as defined in the Call

Report, Schedule RC-R, item 21

14

Line item 47 Total capital:

Report total capital, as defined in the Call Report,

Schedule RC-R, item 1.

Line item 48 Risk-weighted assets:

Report risk-weighted assets, as defined in the Call

Report, Schedule RC-R, item 62.

Line item 49 Total assets for leverage Purposes:

Report total assets for leverage purposes, as defined

in the Call Report, Schedule RC-R, item 27.

Line item 50 Tier 1 risk based capital ratio:

Report tier 1 risk based capital ratio as item 42

divided by item 48.

Line item 51 Tier 1 leverage ratio:

Report tier 1 leverage ratio as item 42 divided by

item 49.

Line item 52 Total risk-based capital ratio:

Report total risk-based capital ratio as item 46

divided by item 48.

Line item 53 Sale, conversion, acquisition, or

retirement of capital stock:

Report sale, conversion, acquisition, or retirement of

capital stock, as the sum of and defined in the Call

Report, Schedule RI-A, items 5 and 6.

Line item 54 Cash dividends declared on

preferred stock:

Report cash dividends declared on preferred stock, as

defined in the Call Report, Schedule RI-A, item 8.

Line item 55 Cash dividends declared on common

stock:

Report cash dividends declared on common stock, as

defined in the Call Report, Schedule RI-A, item 9.

n the Call

Report, Schedule RI-A, items 5 and 6.

Line item 54 Cash dividends declared on

preferred stock:

Report cash dividends declared on preferred stock, as

defined in the Call Report, Schedule RI-A, item 8.

Line item 55 Cash dividends declared on common

stock:

Report cash dividends declared on common stock, as

defined in the Call Report, Schedule RI-A, item 9.

15

APPENDIX A

QUALITATIVE

SUPPORTING

INFORMATION

Each institution is required under DFA stress test to

submit a summary of the qualitative information

supporting its projections. Supporting information

should include sufficient information to inform a

third party of an institution’s general approach and

assumptions, but remain summary in nature.

I n s t i t u t i o n s

should

provide

appropriate

references to internal documents that provide more

detail on all the items to be discussed in the

submission. All institutions must submit the

completed

Scenario

Variables

Schedule,

if

applicable,

and

the

qualitative

supporting

information in Adobe Acrobat PDF format.

The report of the results of the stress test must

include, under the baseline, adverse, and severely

adverse scenarios:



A description of the types of risks included in

the stress test;



A summary description of the methodologies

used in the stress test;



An explanation of the most significant causes

for the changes in regulatory capital ratios, and



The use of the stress test results.

Each respondent will be required to submit a file

with a summary of the qualitative supporting

information in Adobe Acrobat format. Note that if

additional scenario variables are used in the stress

test, then institutions should separately submit the

Scenario Variables Schedule (see Scenario Variables

Schedule instructions for the required naming

convention of this file)

s test results.

Each respondent will be required to submit a file

with a summary of the qualitative supporting

information in Adobe Acrobat format. Note that if

additional scenario variables are used in the stress

test, then institutions should separately submit the

Scenario Variables Schedule (see Scenario Variables

Schedule instructions for the required naming

convention of this file). The qualitative supporting

information summary file should be titled as

“ReportID_RSSD_SUMMARY_MMDDYY”



The “ReportID” in the file name should be as

follows for the following respondents:

o “FRY16” for BHCs, SLHCs, and SMBs

o “OCCDFAST1050” for national banks and

savings banks

o “FDICDFAST1050” for nonmember banks

and state savings banks



The “RSSD” in the file name is the institution

specific identifier for a respondent.

The “MMDDYY” should be the as-of date of the

stress test cycle (for example, 093013 for the

2013 stress test cycle).

The purpose of the summary document is to

provide an overview of the stress testing process

as required in the agencies' final stress test rules

and as is repeated in the following sub-sections

of Appendix A. Significant detailed information

should not be included in the summary

document. Detailed documents will be requested

and reviewed as part of the supervisory process.

Sections that should be addressed in the

summary document are listed below, as well as a

description of items that should be included.

1. Summary and Governance

Executive summary, general risk overview,

including a description of the risks used in the

stress test; summary reports describing the stress

testing process, senior management and board

roles; internal governance and model risk

management practices; and any other items

related to the overall process

w, as well as a

description of items that should be included.

1. Summary and Governance

Executive summary, general risk overview,

including a description of the risks used in the

stress test; summary reports describing the stress

testing process, senior management and board

roles; internal governance and model risk

management practices; and any other items

related to the overall process. Each institution

should

describe

how

senior

management

provided the board of directors with sufficient

information to facilitate the board’s full

understanding of the stress testing used by the

institution for capital planning purposes and

allow for the appropriate level of challenge of

assumptions and outcomes.

2. Scenarios

Summary

of

methodology,

models,

and

validation activities related to the process used to

translate macro variables, including the use of

additional scenario variables, if applicable. If

additional scenario variables are used beyond the

supervisory scenario variables provided by the

Agencies, each respondent should complete the

scenario

variables

schedule

as

previously

indicated in the reporting instructions.

3. Capital

16

Summary

of

methodology,

models,

and

validation activities related to assumptions and

calculations used to calculate regulatory capital,

explanations of proposed capital actions, options

to maintain internally established capital goals on

a post-stress basis, and an explanation of causes

for changes in regulatory capital ratios. This

information should support the Balance Sheet

Schedule line items 40 to 52.

4. Loans

Summary

of

methodology,

models,

and

validation activities related to each loan portfolio

reported in total loans and leases, including the

associated ALLL. This information should

support Balance Sheet Schedule line items 1 to

16 and Income Statement Schedule line items 1

to 14.

5. Securities

Summary

of

methodology

port the Balance Sheet

Schedule line items 40 to 52.

4. Loans

Summary

of

methodology,

models,

and

validation activities related to each loan portfolio

reported in total loans and leases, including the

associated ALLL. This information should

support Balance Sheet Schedule line items 1 to

16 and Income Statement Schedule line items 1

to 14.

5. Securities

Summary

of

methodology.

models,

and

validation activities related to projections of

HTM and AFS security balances, unrealized

losses, and OTTI. This information should

support Balance Sheet Schedule line items 17 to

26 and Income Statement Schedule line items 20

to 22 and 25.

6. Pre-provision Net Revenue

Summary

of

methodology,

models,

and

validation activities related to estimates of net

interest income, margins, fees, funding costs, and

related items. This information should support

Income Statement Schedule line items 15 to 18.

7. Balance Sheet

Summary

of

methodology,

models,

and

validation activities related to balance sheet

estimation,

such

as

loan

balances.

This

information should support Balance Sheet

Schedule line items 1 to 39

The summary qualitative supporting documentation

should not include embedded files and should be

submitted in Adobe Acrobat PDF format. The file

size limit is 50 MB. If the file needs to be split up

into smaller files, the combined file size limit is 200

MB. When submitting multiple files in order to meet

the file size limit, the file name should indicate the

content of files submitted using the seven qualitative

supporting information summary categories

discussed above

d should be

submitted in Adobe Acrobat PDF format. The file

size limit is 50 MB. If the file needs to be split up

into smaller files, the combined file size limit is 200

MB. When submitting multiple files in order to meet

the file size limit, the file name should indicate the

content of files submitted using the seven qualitative

supporting information summary categories

discussed above.

Example 1:

“ReportID_RSSD_SUMMARY_SUMMARY_

AND_GOVERNANCE_TO_CAPITAL_MMDDYY”;

and

“ReportID_RSSD_SUMMARY_LOANS_TO_BALAN

CE SHEET_MMDDYY”;

Example 2:

ReportID_RSSD_SUMMARY_SUMMARY_

AND_GOVERNANCE_TO_CAPITAL_MMDDYY”

and

“ReportID_RSSD_SUMMARY_LOANS_MMDDYY”

and

ReportID_RSSD_SUMMARY_SECURITIES_MMDD

YY” and “ReportID_RSSD_SUMMARY_PRE-

PROVISION_NET_REVENUE_AND_BALANCE

SHEET_MMDDYY

etc.).

A. Description of the Types of Risks

Included in the Stress Test

For each part of the Results Schedule and the

Scenario Variables Schedule, each institution

should submit supporting qualitative information

that clearly describes the types of risks and

exposures captured in the stress test scenarios for all

lines of business and activities. This includes

information about risks that may threaten or

adversely affect the institution’s capital position

through increased losses, reduced revenues, and

changes in the balance sheet or risk- weighted

assets. The information should discuss the extent to

which risks are wholly or only partially covered by

the stress tests (for example, if not all aspects of

interest-rate risk are captured by the tests with the

given scenarios provided).

B. Summary Description of the

Methodologies used in the Stress Test

For each part of the Results Schedule and the

Scenario Variables Schedule, the institution should

submit supporting information that clearly describes

the methodology used to produce the projections

sts (for example, if not all aspects of

interest-rate risk are captured by the tests with the

given scenarios provided).

B. Summary Description of the

Methodologies used in the Stress Test

For each part of the Results Schedule and the

Scenario Variables Schedule, the institution should

submit supporting information that clearly describes

the methodology used to produce the projections.

Each institution should include a summary

description of how it translated the macroeconomic

and financial variables from the supervisory

scenarios into its projections and technical details

of

any

underlying

statistical

methods

used.

Information should be provided for all elements of

the stress tests, including loss estimation, revenue

17

estimation, projections of the balance sheet and risk-

weighted assets, and capital levels and ratios. Where

judgment is an essential part of the projection,

each institution should describe the rationale and

magnitude, as well as the process involved to ensure

consistency of projections with scenario conditions.

Furthermore, the institution should include thorough

discussion of any material deviations from these

instructions and how they decided upon the

materiality of such deviations.

Discussion of methodologies should be consistent

with expectations in existing supervisory guidance

on stress testing issued by the Agencies.

In

particular, the institution should provide a summary

of the design, theory, and logic underlying the

methodologies used.

Each

institution

should

include

summary

information supporting any

additional scenario

variables used to conduct the DFA stress tests. The

information should detail the rationale behind

including additional scenario variables and the

process for projecting additional variables, including

the linkage with the macroeconomic and financial

scenarios provided by the FDIC

hodologies used.

Each

institution

should

include

summary

information supporting any

additional scenario

variables used to conduct the DFA stress tests. The

information should detail the rationale behind

including additional scenario variables and the

process for projecting additional variables, including

the linkage with the macroeconomic and financial

scenarios provided by the FDIC.

If third-party models are used, an institution should

provide summary information about those models,

including model design, key assumptions, known

limitations, and implementation and execution.

Each institution should provide credible support for

all key assumptions used to derive loss and revenue

estimates, including assumptions related to the

components of loss, severity of loss, drivers of

revenue, and any known weaknesses in the translation

of assumptions into loss and revenue estimates. Each

institution should demonstrate that these assumptions

are clearly conditioned on the stated macroeconomic

and financial scenarios and are consistent with stated

business strategies including but not limited to

mergers, acquisitions, or divestitures of business lines

or entities and changes in strategic direction. If the

institution's models rely upon historical relationships,

describe the historical data used and clearly describe

why these relationships are expected to be maintained

in each scenario. The impact of assumptions

concerning new growth or changes to credit policy on

forecasted loss estimates relative to historical

performance should be clearly explained.

Institutions should provide summary information on

the specific assumptions used to calculate regulatory

capital, including a discussion of any proposed capital

distributions. When appropriate, clearly state

assumptions related to the corporate tax rate and the

evolution of the deferred tax assets

forecasted loss estimates relative to historical

performance should be clearly explained.

Institutions should provide summary information on

the specific assumptions used to calculate regulatory

capital, including a discussion of any proposed capital

distributions. When appropriate, clearly state

assumptions related to the corporate tax rate and the

evolution of the deferred tax assets. In situations

where the institution chose not to project components

of the balance sheet, those components should be held

constant at the last current level and the institution

should explain why the held constant assumption is

appropriate in the given scenario.

Each institution should submit any other summary

information and

documentation necessary

to

support or explain its capital calculations. For

example,

an

institution

could

show

the

calculations related to the projections of the

deferred tax asset that may be disallowed for

regulatory capital purposes.

While judgment is an essential part of risk

measurement and risk management, including loss

forecasting, institutions should not be over-reliant

on judgment to prepare their loss estimations

without providing documentation or evidence of

transparency and discipline around the process.

Each institution should provide support for any

judgment applied or qualitative adjustments made

and explain how they are appropriate and in line

with scenario conditions.

C. Explanation of the Most Significant

Causes for the Changes in Regulatory

Capital Ratios

For each part of the Results Schedule and the

Scenario Variables Schedule, each institution should

provide a clear explanation of the changes in

regulatory capital ratios from the stress test scenarios

over the planning horizon. For instance, a institution

may indicate that a major component of the reduction

in regulatory capital ratios resulted from deterioration

in the quality of its retail credit exposures over the

planning horizon

Scenario Variables Schedule, each institution should

provide a clear explanation of the changes in

regulatory capital ratios from the stress test scenarios

over the planning horizon. For instance, a institution

may indicate that a major component of the reduction

in regulatory capital ratios resulted from deterioration

in the quality of its retail credit exposures over the

planning horizon. The explanation should take into

account the risks identified and describe the changes

in capital by material income statement and balance

sheet statement line items affected by the stress test

scenario.

18

D. Use of Stress Test Results

Institutions should provide summary information

as to how they use these stress test results in the

normal course of business, including in the capital

planning, assessment of capital adequacy, and risk

management practices of the institution. This

summary should describe the manner in which the

stress test is used for key decisions about capital

adequacy, including capital actions and capital

contingency plans. The institution should indicate

the extent to which this stress test is used in

conjunction with other capital assessment tools,

especially if the stress test may not necessarily

capture an institution’s full range of risks,

exposures, activities, and vulnerabilities that have the

potential to affect capital adequacy. In addition, an

institution should include summary information as

to how post-stress capital results remain aligned with

its internal capital goals. The institution should

mention any cases in which post-stress capital results

are not aligned with its internal capital goals, and

describe options that senior management and the

board would consider to bring them into alignment.

uacy. In addition, an

institution should include summary information as

to how post-stress capital results remain aligned with

its internal capital goals. The institution should

mention any cases in which post-stress capital results

are not aligned with its internal capital goals, and

describe options that senior management and the

board would consider to bring them into alignment.

Actual

Projected

031 Call Rpt Item

041 Call Rpt Item

As of 9/30

As of 12/31

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

1

RIAD4635 - RIAD4605

RIAD4635 - RIAD4605

0

0

0

0

0

0

0

0

0

0

2

RIAD4074 + RIAD4079 -

RIAD4093

RIAD4074 + RIAD4079 -

RIAD4093

0

0

0

0

0

0

0

0

0

0

3

RIAD4340

RIAD4340

0

0

0

0

0

0

0

0

0

0

4

RCFD3123

RCON3123

0

0

0

0

0

0

0

0

0

0

5

RCFD2170

RCON2170

0

0

0

0

0

0

0

0

0

0

6

RCFD2948

RCON2948

0

0

0

0

0

0

0

0

0

0

7

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

0

0

0

0

0

0

0

0

0

0

8

RCFDG105

RCONG105

0

0

0

0

0

0

0

0

0

0

9

=(Tier 1 Capital / RWA) *

100

=(Tier 1 Capital / RWA) *

100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

10

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

11

=(Total Risk-based Capital

/ RWA) * 100

=(Total Risk-based Capital

/ RWA) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

12

RIAD4635 - RIAD4605

RIAD4635 - RIAD4605

0

0

0

0

0

0

0

0

0

0

13

RIAD4074 + RIAD4079 -

RIAD4093

RIAD4074 + RIAD4079 -

RIAD4093

0

0

0

0

0

0

0

0

0

0

14

RIAD4340

RIAD4340

0

0

0

0

0

0

0

0

0

0

15

RCFD3123

RCON3123

0

0

0

0

0

0

0

0

0

0

16

RCFD2170

RCON2170

0

0

0

0

0

0

0

0

0

0

17

RCFD2948

RCON2948

0

0

0

0

0

0

0

0

0

0

18

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

0

0

0

0

0

0

0

0

0

0

19

RCFDG105

RCONG105

0

0

0

0

0

0

0

0

0

0

20

=(Tier 1 Capital / RWA) *

100

=(Tier 1 Capital / RWA) *

100

#DIV/0!

#DIV/0!

#DIV/0!

#

RIAD4340

0

0

0

0

0

0

0

0

0

0

15

RCFD3123

RCON3123

0

0

0

0

0

0

0

0

0

0

16

RCFD2170

RCON2170

0

0

0

0

0

0

0

0

0

0

17

RCFD2948

RCON2948

0

0

0

0

0

0

0

0

0

0

18

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

0

0

0

0

0

0

0

0

0

0

19

RCFDG105

RCONG105

0

0

0

0

0

0

0

0

0

0

20

=(Tier 1 Capital / RWA) *

100

=(Tier 1 Capital / RWA) *

100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

21

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

22

=(Total Risk-based Capital

/ RWA) * 100

=(Total Risk-based Capital

/ RWA) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

23

RIAD4635 - RIAD4605

RIAD4635 - RIAD4605

0

0

0

0

0

0

0

0

0

0

24

RIAD4074 + RIAD4079 -

RIAD4093

RIAD4074 + RIAD4079 -

RIAD4093

0

0

0

0

0

0

0

0

0

0

25

RIAD4340

RIAD4340

0

0

0

0

0

0

0

0

0

0

26

RCFD3123

RCON3123

0

0

0

0

0

0

0

0

0

0

27

RCFD2170

RCON2170

0

0

0

0

0

0

0

0

0

0

28

RCFD2948

RCON2948

0

0

0

0

0

0

0

0

0

0

29

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

(RIADB509 + RIADB510) -

(RIAD4470 + RIAD4460)

0

0

0

0

0

0

0

0

0

0

30

RCFDG105

RCONG105

0

0

0

0

0

0

0

0

0

0

31

=(Tier 1 Capital / RWA) *

100

=(Tier 1 Capital / RWA) *

100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

32

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

33

=(Total Risk-based Capital

/ RWA) * 100

=(Total Risk-based Capital

/ RWA) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

*Note: All values on this sheet will flow directly from the other schedules

Purposes) * 100

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

33

=(Total Risk-based Capital

/ RWA) * 100

=(Total Risk-based Capital

/ RWA) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

*Note: All values on this sheet will flow directly from the other schedules.

Summary Schedule for XYZ

Pre-provision net revenue

Total loan and lease net charge-offs

Year 1: 2014 -- Projected (in the quarter)

Year 2: 2015 -- Projected (in the quarter)

Scenario Summaries

FDIC DFAST 10-50 - Summary Schedule

(Dollar Amounts in Thousands)

FDIC CERT#####

xx/xx/20xx

Adverse Scenario

Allowance for loan and lease losses

Tier 1 risk-based capital ratio

Baseline Scenario

Total loan and lease net charge-offs

Total risk-based capital ratio

Tier 1 leverage ratio

Total risk-based capital ratio

Tier 1 leverage ratio

Total risk-based capital ratio

Net income

Allowance for loan and lease losses

Total liabilities

Total equity capital

Tier 1 risk-based capital ratio

Tier 1 risk-based capital ratio

Tier 1 leverage ratio

Net income

Total assets

Total loan and lease net charge-offs

Total equity capital

Total assets

Net income

Allowance for loan and lease losses

Total liabilities

Total equity capital

Dividends,share repurchases, and sale,

conversion, acquisition, or retirement of capital

Total assets

Pre-provision net revenue

Pre-provision net revenue

Severely Adverse Scenario

Dividends,share repurchases, and sale,

conversion, acquisition, or retirement of capital

Dividends,share repurchases, and sale,

conversion, acquisition, or retirement of capital

Total liabilities

tal equity capital

Dividends,share repurchases, and sale,

conversion, acquisition, or retirement of capital

Total assets

Pre-provision net revenue

Pre-provision net revenue

Severely Adverse Scenario

Dividends,share repurchases, and sale,

conversion, acquisition, or retirement of capital

Dividends,share repurchases, and sale,

conversion, acquisition, or retirement of capital

Total liabilities

Actual

Projected

031 Call Rpt Item

041 Call Rpt Item

As of 9/30

As of 12/31

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

1

RIADC234 - RIADC217

RIADC234 - RIADC217

2

RIADC235 - RIADC218

RIADC235 - RIADC218

3

RIAD5411 - RIAD5412

RIAD5411 - RIAD5412

4

(RIAD4645 + RIAD4646) -

(RIAD4617 + RIAD4618)

RIAD4638 - RIAD4608

5

RIADC891 - RIADC892

RIADC891 - RIADC892

6

RIADC893 - RIADC894

RIADC893 - RIADC894

7

RIAD3588 - RIAD3589

RIAD3588 - RIAD3589

8

RIADC895 - RIADC896

RIADC895 - RIADC896

9

RIADC897 - RIADC898

RIADC897 - RIADC898

10

RIADB514 - RIADB515

RIADB514 - RIADB515

11

RIADK129 - RIADK133

RIADK129 - RIADK133

12

RIADK205 - RIADK206

RIADK205 - RIADK206

13

See instructions

See instructions

14

RIAD4635 - RIAD4605

RIAD4635 - RIAD4605

0

0

0

0

0

0

0

0

0

0

15

RIAD4074

RIAD4074

16

RIAD4079

RIAD4079

17

RIAD4093

RIAD4093

18

0

0

0

0

0

0

0

0

0

0

19

RIAD4230

RIAD4230

20

RIAD3521

RIAD3521

21

RIAD3196

RIAD3196

22

See instructions

See instructions

23

RIAD4302

RIAD4302

24

RIAD4340

RIAD4340

0

0

0

0

0

0

0

0

0

0

25

RIADJ319

RIADJ319

Itemize and describe amounts greater than 15% of non-interest income (item 16)

26

27

28

29

30

31

Itemize and describe amounts greater than 15% of non-interest expense (item 17)

32

33

34

35

36

37

Itemize and describe amounts greater than 15% of all other gains (losses) (item 22)

38

39

40

41

42

43

Memoranda

Total other-than-temporary impairment (OTTI) losses

Closed-end junior liens

Net Charge-Offs

Income Statement Impacts

Realized gains (losses) on HTM securities

Total loan and lease net charge offs (sum of items 1 to 13)

First lien mortgages

HELOCs

C&I loans

Provision for loan and lease losses

Non-farm, non-residential other loans

Ne

of all other gains (losses) (item 22)

38

39

40

41

42

43

Memoranda

Total other-than-temporary impairment (OTTI) losses

Closed-end junior liens

Net Charge-Offs

Income Statement Impacts

Realized gains (losses) on HTM securities

Total loan and lease net charge offs (sum of items 1 to 13)

First lien mortgages

HELOCs

C&I loans

Provision for loan and lease losses

Non-farm, non-residential other loans

Net income (item 18 - item 19 + item 20 + item 21 + item 22 -

item 23)

Non-interest income

Automobile loans

Year 1: 2014 -- Projected (in the quarter)

Year 2: 2015 -- Projected (in the quarter)

xx/xx/20xx

(Dollar Amounts in Thousands)

Income Statement for XYZ

FDIC DFAST 10-50 - Baseline Scenario

FDIC CERT#####

1-4 family construction loans

Other construction loans

Non-farm, non-residential owner occupied loans

Multifamily loans

Taxes

Credit cards

Other consumer

All other loans and leases

Net interest income

Realized gains (losses) on AFS securities

All other gains (losses)

Pre-provision net revenue ( = item 15 + item 16 - item 17)

Non-interest expense

Actual

Projected

Balance Sheet Statement Impacts

031 Call Rpt Item

041 Call Rpt Item

As of 9/30

As of 12/31

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

1

RCON5367 - RCONK173

RCON5367 - RCONK173

2

RCON5368 - RCONK174

RCON5368 - RCONK174

3

RCON1797 - RCONK172

RCON1797 - RCONK172

4

RCFD1763 + RCFD1764 -

RCFDK179

RCON1766 - RCONK179

5

RCONF158 - RCONK169

RCONF158 - RCONK169

6

RCONF159 - RCONK170

RCONF159 - RCONK170

7

RCON1460 - RCONK175

RCON1460 - RCONK175

8

RCONF160 - RCONK176

RCONF160 - RCONK176

9

RCONF161 - RCONK177

RCONF161 - RCONK177

10

RCFDB538 - RCFDK180

RCONB538 - RCONK180

11

RCFDK137 - RCFDK181

RCONK137 - RCONK181

12

RCFDB539 + RCFDK207 -

RCFDK182

RCONB539 + RCONK207 -

RCONK182

13

See instructions

See instructions

14

Sum of RCONK169 to

RCONK177 and Sum of

RCFDK178 to RCFDK183

Sum of RCONK169 to

RCONK183, excluding

RCONK178

15

RCFD2122

RCON2122

0

0

0

0

0

0

0

0

0

0

16

RCFD3123

RCON3123

17

RCFD0211 + RCFD1289 +

RCFD1294 + RCFDG300 +

RCFDG304 + RCFDG312 +

RCFDG316 + RCFDK

- RCFDK181

RCONK137 - RCONK181

12

RCFDB539 + RCFDK207 -

RCFDK182

RCONB539 + RCONK207 -

RCONK182

13

See instructions

See instructions

14

Sum of RCONK169 to

RCONK177 and Sum of

RCFDK178 to RCFDK183

Sum of RCONK169 to

RCONK183, excluding

RCONK178

15

RCFD2122

RCON2122

0

0

0

0

0

0

0

0

0

0

16

RCFD3123

RCON3123

17

RCFD0211 + RCFD1289 +

RCFD1294 + RCFDG300 +

RCFDG304 + RCFDG312 +

RCFDG316 + RCFDK142 +

RCFDK150

RCON0211 + RCON1289 +

RCON1294 + RCONG300 +

RCONG304 + RCONG312 +

RCONG316 + RCONK142 +

RCONK150

18

RCFD8496

RCON8496

19

RCFDG308 + RCFDG320 +

RCFDK146 + RCFDK154 +

RCFDC026

RCONG308 + RCONG320 +

RCONK146 + RCONK154 +

RCONC026

20 All other HTM securities

RCFDG336 + RCFDG340 +

RCFDG344 + RCFD1737 +

RCFD1742

RCONG336 + RCONG340 +

RCONG344 + RCON1737 +

RCON1742

21

RCFD1754

RCON1754

0

0

0

0

0

0

0

0

0

0

22

RCFD1287 + RCFD1293 +

RCFD1298 + RCFDG303 +

RCFDG307 + RCFDG315 +

RCFDG319 + RCFDK145 +

RCFDK153

RCON1287 + RCON1293 +

RCON1298 + RCONG303 +

RCONG307 + RCONG315 +

RCONG319 + RCONK145 +

RCONK153

23

RCFD8499

RCON8499

24

RCFDG311 + RCFDG323 +

RCFDK149 + RCFDK157 +

RCFDC027

RCONG311 + RCONG323 +

RCONK149 + RCONK157 +

RCONC027

25

RCFDG339 + RCFDG343 +

RCFDG347 + RCFD1741 +

RCFD1746 + RCFDA511

RCONG339 + RCONG343 +

RCONG347 + RCON1741 +

RCON1746 + RCONA511

26

RCFD1773

RCON1773

0

0

0

0

0

0

0

0

0

0

27

RCFD3545

RCON3545

28

RCFD3163 + RCFD0426

RCON3163 + RCON0426

29

RCFD2150

RCON2150

30

See instructions

See instructions

31

RCFD2170

RCON2170

0

0

0

0

0

0

0

0

0

0

xx/xx/20xx

Year 1: 2014 -- Projected (in the quarter)

Year 2: 2015 -- Projected (in the quarter)

FDIC DFAST 10-50 - Baseline Scenario

Balance Sheet Statement for XYZ

(Dollar Amounts in Thousands)

FDIC CERT#####

Other consumer

All other loans and leases

Securities

U.S. government obligation and obligations of GSE

Securities issued by states and political subdivisions of U.S

0

0

0

0

0

0

0

0

0

0

xx/xx/20xx

Year 1: 2014 -- Projected (in the quarter)

Year 2: 2015 -- Projected (in the quarter)

FDIC DFAST 10-50 - Baseline Scenario

Balance Sheet Statement for XYZ

(Dollar Amounts in Thousands)

FDIC CERT#####

Other consumer

All other loans and leases

Securities

U.S. government obligation and obligations of GSE

Securities issued by states and political subdivisions of U.S.

Loans covered by FDIC loss sharing agreements

Total loans and leases (sum of items 1 to 14)

Allowance for loan and lease losses

All other AFS securities

Trading assets

Total intangible assets

Other real estate owned

Non-agency MBS and ABS securities

U.S. government obligation and obligations of GSE

Loans (excluding FDIC Loss Sharing Agreements)

Multifamily loans

Non-farm, non-residential other loans

Non-farm, non-residential owner occupied loans

Automobile loans

First lien mortgages

Closed-end junior liens

HELOCs

C&I loans

Credit cards

1-4 family construction loans

Other construction loans

Securities issued by states and political subdivisions of U.S.

Non-agency MBS and ABS securities

Total securities (HTM) (sum of items 17-20)

All other assets

Total securities (AFS) (sum of items 22-25)

Total assets (sum of items 15, 21, 26, 27-30, less item 16)

Actual

Projected

Balance Sheet Statement Impacts

031 Call Rpt Item

041 Call Rpt Item

As of 9/30

As of 12/31

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

xx/xx/20xx

Year 1: 2014 -- Projected (in the quarter)

Year 2: 2015 -- Projected (in the quarter)

FDIC DFAST 10-50 - Baseline Scenario

Balance Sheet Statement for XYZ

(Dollar Amounts in Thousands)

FDIC CERT#####

32

RCON2200 - RCONJ474 -

RCONJ472 - RCON2343

RCON2200 - RCONJ474 -

RCONJ472 - RCON2343

33

RCONB993 + RCFDB995 +

RCFD3190 + RCON2343 +

RCONJ472 + RCONJ474 +

RCFN2200

RCONB993 + RCONB995 +

RCON3190 + RCON2343 +

RCONJ472 + RCONJ474

34

RCFD3548

RCON3548

35

See instructions

See instructions

36 Total liabilities (sum of items 32 to 35)

RCFD2948

RCON2948

0

0

0

0

0

0

0

0

0

0

37

RCFD3838

RCON3838

38

RCFD3230 + RCF

ONJ474 -

RCONJ472 - RCON2343

RCON2200 - RCONJ474 -

RCONJ472 - RCON2343

33

RCONB993 + RCFDB995 +

RCFD3190 + RCON2343 +

RCONJ472 + RCONJ474 +

RCFN2200

RCONB993 + RCONB995 +

RCON3190 + RCON2343 +

RCONJ472 + RCONJ474

34

RCFD3548

RCON3548

35

See instructions

See instructions

36 Total liabilities (sum of items 32 to 35)

RCFD2948

RCON2948

0

0

0

0

0

0

0

0

0

0

37

RCFD3838

RCON3838

38

RCFD3230 + RCFD3839 +

RCFD3632 + RCFDB530 +

RCFDA130 + RCFD3000

RCON3230 + RCON3839 +

RCON3632 + RCONB530 +

RCONA130 + RCON3000

39 Total equity capital (sum of items 37 to 38)

RCFDG105

RCONG105

0

0

0

0

0

0

0

0

0

0

Actual

Projected

Capital

031 Call Rpt Item

041 Call Rpt Item

As of 9/30

As of 12/31

Q1

Q2

Q3

Q4

Q5

Q6

Q7

Q8

40

RCFD8434

RCON8434

41

RCFD5610

RCON5610

42

RCFD8274

RCON8274

43

RCFD5306

RCON5306

44

RCFD5310

RCON5310

45

RCFD5311

RCON5311

46

RCFD3792

RCON3792

47

RCFD3210

RCON3210

48

RCFDA223

RCONA223

49

RCFDL138

RCONL138

50

=(Tier 1 Capital / RWA) *

100

=(Tier 1 Capital / RWA) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

51

=(Tier 1 Capital / Total

Assets for Leverage

Purposes) * 100

=(Tier 1 Capital / Total Assets

for Leverage Purposes) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

52

=(Total Risk-based Capital /

RWA) * 100

=(Total Risk-based Capital /

RWA) * 100

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

#DIV/0!

Memoranda

53

RIADB509+RIADB510

RIADB509+RIADB510

54

RIAD4470

RIAD4470

55

RIAD4460

RIAD4460

Year 1: 2014 -- Projected (in the quarter)

Year 2: 2015 -- Projected (in the quarter)

Equity capital

Disallowed deferred tax asset

Tier 1 capital

Unrealized gains(losses) on AFS securities

Retail funding

Wholesale funding

Trading liabilities

All other liabilities

Perpetual preferred stock and related surplus

Cash dividends declared on common stock

Total risk-based capital ratio

Sale, conversion, acquisition, or retirement of capital stock

Cash dividends declared on preferred stock

Qualifying subordinated

d deferred tax asset

Tier 1 capital

Unrealized gains(losses) on AFS securities

Retail funding

Wholesale funding

Trading liabilities

All other liabilities

Perpetual preferred stock and related surplus

Cash dividends declared on common stock

Total risk-based capital ratio

Sale, conversion, acquisition, or retirement of capital stock

Cash dividends declared on preferred stock

Qualifying subordinated debt and redeemable preferred stock

Allowance includible in Tier 2 capital

Total risk-based capital

Total capital

Tier 2 capital

Risk-weighted assets

Total assets for leverage purposes

Tier 1 risk-based capital ratio

Tier 1 leverage ratio