Schedule HC-E: Deposit Liabilities Guide¶

Form: FR Y-9C (Consolidated Financial Statements for Holding Companies) Schedule: HC-E - Deposit Liabilities Frequency: Quarterly Purpose: Disaggregate the holding company's domestic-office deposits by depository-subsidiary type and deposit product, and collect brokered-deposit memoranda

Overview¶

Schedule HC-E breaks down the deposits that flow into Schedule HC item 13.a, "Deposits in domestic offices." The breakdown is two-dimensional:

By type of depository subsidiary - item 1 covers deposits held in domestic offices of commercial bank subsidiaries; item 2 covers deposits held in domestic offices of other depository institution (e.g., thrift/savings) subsidiaries.
By deposit product - within each block, deposits are split into noninterest-bearing, interest-bearing transaction (NOW/ATS), money-market and other savings, time deposits of $250,000 or less, and time deposits of more than $250,000.

A four-item Memoranda section captures brokered-deposit and remaining-maturity detail used in liquidity and resolution analysis.

Relationship to Schedule HC¶

Sum of HC-E items 1.a-1.e and 2.a-2.e  =  Schedule HC items 13.a.(1) + 13.a.(2)
                                          (interest-bearing + noninterest-bearing
                                           deposits in domestic offices)

The official form footnote states: "The sum of items 1.a through 1.e and items 2.a through 2.e must equal the sum of Schedule HC, items 13.a.(1) and 13.a.(2)." Foreign-office deposits (HC item 13.b) are not detailed here except in Memoranda item 4.

Who Files¶

All FR Y-9C reporters complete HC-E. The split between item 1 (commercial bank subsidiaries) and item 2 (other depository institutions) depends on the charter types within the consolidated organization; a holding company with no thrift/other depository subsidiary reports only item 1.

Schedule Structure¶

DEPOSIT LIABILITIES (domestic offices)
├── Item 1: Commercial bank subsidiaries
│   ├── 1.a Noninterest-bearing balances
│   ├── 1.b Interest-bearing demand, NOW, ATS, other transaction accounts
│   ├── 1.c Money market deposit accounts and other savings accounts
│   ├── 1.d Time deposits of $250,000 or less
│   └── 1.e Time deposits of more than $250,000
├── Item 2: Other depository institution subsidiaries
│   ├── 2.a Noninterest-bearing balances
│   ├── 2.b Interest-bearing demand, NOW, ATS, other transaction accounts
│   ├── 2.c Money market deposit accounts and other savings accounts
│   ├── 2.d Time deposits of $250,000 or less
│   └── 2.e Time deposits of more than $250,000
└── Memoranda
    ├── M.1 Brokered deposits $250,000 or less, remaining maturity <= 1 year
    ├── M.2 Brokered deposits $250,000 or less, remaining maturity > 1 year
    ├── M.3 Time deposits > $250,000, remaining maturity <= 1 year
    └── M.4 Foreign-office time deposits, remaining maturity <= 1 year

Detailed Line Items¶

Item 1 - Commercial bank subsidiaries (codeset `BHCB`)¶

Line	MDRM	Description
1.a	BHCB2210	Noninterest-bearing balances (includes noninterest-bearing demand, time, and savings deposits)
1.b	BHCB3187	Interest-bearing demand deposits, NOW, ATS, and other transaction accounts
1.c	BHCB2389	Money market deposit accounts and other savings accounts
1.d	BHCBHK29	Time deposits of $250,000 or less
1.e	BHCBJ474	Time deposits of more than $250,000

Item 2 - Other depository institution subsidiaries (codeset `BHOD`)¶

Line	MDRM	Description
2.a	BHOD3189	Noninterest-bearing balances
2.b	BHOD3187	Interest-bearing demand deposits, NOW, ATS, and other transaction accounts
2.c	BHOD2389	Money market deposit accounts and other savings accounts
2.d	BHODHK29	Time deposits of $250,000 or less
2.e	BHODJ474	Time deposits of more than $250,000

Note the codeset prefix carries the meaning: BHCB = commercial bank subsidiaries (domestic offices), BHOD = other depository institution subsidiaries (domestic offices).

Memoranda¶

Line	MDRM	Codeset	Description
M.1	BHDMHK06	BHDM	Brokered deposits of $250,000 or less, remaining maturity of one year or less
M.2	BHDMHK31	BHDM	Brokered deposits of $250,000 or less, remaining maturity of more than one year
M.3	BHDMHK32	BHDM	Time deposits of more than $250,000, remaining maturity of one year or less
M.4	BHFNA245	BHFN	Foreign-office time deposits, remaining maturity of one year or less

The Memoranda are informational overlays on the deposit balances; they are not additive to items 1-2 and do not enter the HC item 13.a reconciliation.

Reconciliation / Ties¶

SCHEDULE HC-E                                      SCHEDULE HC
═══════════════════════════════════════════════════════════════════════════
Sum(1.a..1.e) + Sum(2.a..2.e)  ──────────────────► HC item 13.a.(1) + 13.a.(2)
                                                   (deposits in domestic offices)

Memoranda M.4 (foreign-office time deposits)  ────► relates to HC item 13.b
                                                   (deposits in foreign offices)

The "$250,000 or less" vs. "more than $250,000" split (items 1.d/1.e, 2.d/2.e) aligns with the FDIC standard maximum deposit insurance amount and is used to estimate insured vs. uninsured deposit shares.

Pitfalls¶

Do not confuse with Call Report RC-E. The Call Report Schedule RC-E disaggregates deposits by depositor type (individuals/partnerships/corporations, U.S. government, states and political subdivisions, etc.), whereas FR Y-9C HC-E disaggregates by subsidiary charter type and deposit product. The captions do not map one-to-one, so most HC-E lines have no clean RC-E analogue (call_mdrm = "-"). Only the product-level codes that the Federal Reserve shares across forms (e.g., the 2210/2389/J474 item numbers under RCFD/RCON) carry a Call analogue.
Codeset prefix is load-bearing. Items 1 and 2 reuse identical four-character item numbers (e.g., 3187 appears in both 1.b and 2.b); only the prefix (BHCB vs. BHOD) distinguishes them. Joining on the item number alone will collapse the two blocks.
Memoranda use yet another prefix. M.1-M.3 use BHDM (domestic-office detail) and M.4 uses BHFN (foreign-office); they are not in the BHCB/BHOD families.
Time-deposit threshold history. The $250,000 threshold codes (HK29, J474, HK31, HK32) entered the form in 2017; earlier vintages used a $100,000 threshold with different codes. This guide reflects the current ($250,000) structure.

Verification & Provenance¶

MDRM: all 14 line codes were joined to the Federal Reserve MDRM codeset; 14 of 14 verified present, with start/end dates recorded in the provenance file.
Warehouse evidence: every HC-E code is observed in the Federal Reserve bulk BHCF data (1986-2025); the $250,000-threshold codes first appear in 2017 Q1, consistent with their MDRM start dates.
Provenance file: _rebuild/schedules/PROVENANCE_HC_E.csv (line, column, code, MDRM name, MDRM start/end, BHCF first/last seen, source).
Sources: Federal Reserve MDRM; FR Y-9C form and instructions (March 2026); Federal Reserve bulk BHCF data (1986-2025).

MDRM Quick Reference¶

Item	MDRM	Description
1.a	BHCB2210	Commercial bank subs - noninterest-bearing
1.b	BHCB3187	Commercial bank subs - interest-bearing transaction
1.c	BHCB2389	Commercial bank subs - MMDA / other savings
1.d	BHCBHK29	Commercial bank subs - time deposits <= $250k
1.e	BHCBJ474	Commercial bank subs - time deposits > $250k
2.a	BHOD3189	Other depository subs - noninterest-bearing
2.b	BHOD3187	Other depository subs - interest-bearing transaction
2.c	BHOD2389	Other depository subs - MMDA / other savings
2.d	BHODHK29	Other depository subs - time deposits <= $250k
2.e	BHODJ474	Other depository subs - time deposits > $250k
M.1	BHDMHK06	Brokered deposits <= $250k, maturity <= 1yr
M.2	BHDMHK31	Brokered deposits <= $250k, maturity > 1yr
M.3	BHDMHK32	Time deposits > $250k, maturity <= 1yr
M.4	BHFNA245	Foreign-office time deposits, maturity <= 1yr

Last Updated: 2026-06-11 Reference: FR Y-9C form and instructions (March 2026); Federal Reserve MDRM; Federal Reserve bulk BHCF data (1986-2025)