Schedule HC-F: Other Assets Guide¶
Form: FR Y-9C (Consolidated Financial Statements for Holding Companies) Schedule: HC-F - Other Assets Frequency: Quarterly Purpose: Detail the components of "Other assets" reported on Schedule HC, item 11
Overview¶
Schedule HC-F itemizes the assets that aggregate into Schedule HC item 11 ("Other assets"). The current FR Y-9C HC-F is a compact 7-line schedule (no memoranda). Earlier versions of this guide described the pre-2009 layout, which embedded Premises, OREO, unconsolidated subsidiaries, real-estate ventures, goodwill, and other intangibles as HC-F items 6-10. Those concepts are reported elsewhere (Schedule HC items 6-10) and are not part of the current HC-F.
Relationship to Schedule HC¶
| HC-F Item | HC Item | Description |
|---|---|---|
| 7 (Total) | 11 | Total other assets (must equal Schedule HC item 11) |
All HC-F detail lines (items 1-6) are sub-components of HC item 11; they do not individually cross-reference other HC lines on the current form.
Schedule Structure (current FR Y-9C)¶
OTHER ASSETS
├── Item 1: Accrued interest receivable
├── Item 2: Net deferred tax assets
├── Item 3: Interest-only strips receivable (not in the form of a security)
├── Item 4: Equity investments without readily determinable fair values
├── Item 5: Life insurance assets
│ ├── 5.a: General account
│ ├── 5.b: Separate account
│ └── 5.c: Hybrid account
├── Item 6: Other
└── Item 7: TOTAL (sum of items 1-6) = Schedule HC item 11
Detailed Line Items¶
Item 1: Accrued Interest Receivable¶
| MDRM | Call MDRM | Description |
|---|---|---|
| BHCKB556 | RCFDB556 | Interest earned but not yet collected |
Components: interest accrued on loans, securities, and other earning assets.
Item 2: Net Deferred Tax Assets¶
| MDRM | Call MDRM | Description |
|---|---|---|
| BHCK2148 | RCFD2148 | Net deferred tax assets |
Regulatory significance: DTAs arising from temporary differences are subject to CET1 threshold-deduction tests under Basel III.
Item 3: Interest-Only Strips Receivable (Not in the Form of a Security)¶
| MDRM | Call MDRM | Description |
|---|---|---|
| BHCKHT80 | RCFDHT80 | IO strips not carried as a security |
Note: current code is BHCKHT80 (effective 2018-06-30). The earlier code BHCKA520 ("interest-only strips receivable") was end-dated 2018-03-31 and should not be used for the current form.
Item 4: Equity Investments Without Readily Determinable Fair Values¶
| MDRM | Call MDRM | Description |
|---|---|---|
| BHCK1752 | RCFD1752 | Equity investments measured under the cost-method exception |
Includes: FHLB stock, Federal Reserve Bank stock, bankers' bank stock, and other equity without quoted prices. Accounting: cost less impairment, plus/minus observable price changes (ASU 2016-01).
Item 5: Life Insurance Assets¶
| Line | MDRM | Call MDRM | Description |
|---|---|---|---|
| 5.a | BHCKK201 | RCFDK201 | General account life insurance assets |
| 5.b | BHCKK202 | RCFDK202 | Separate account life insurance assets |
| 5.c | BHCKK270 | RCFDK270 | Hybrid account life insurance assets |
Note: BOLI is now reported in this three-way split (effective 2011-03-31). The legacy single code BHCK4659 (cash surrender value) was end-dated 2006-12-31.
Item 6: Other¶
| MDRM | Call MDRM | Description |
|---|---|---|
| BHCK2168 | RCFD2168 | Residual other assets |
May include: prepaid expenses, accounts receivable, and miscellaneous assets not captured in items 1-5.
Item 7: Total (= Schedule HC Item 11)¶
| MDRM | Call MDRM | Description | Ties To |
|---|---|---|---|
| BHCT2160 | RCFD2160 | Total other assets | HC Item 11 |
Reconciliation:
Item 7 = Sum(Items 1 through 6)
Schedule HC Item 11 = HC-F Item 7
MDRM Quick Reference¶
| Item | MDRM | Description |
|---|---|---|
| 1 | BHCKB556 | Accrued interest receivable |
| 2 | BHCK2148 | Net deferred tax assets |
| 3 | BHCKHT80 | IO strips (not a security) |
| 4 | BHCK1752 | Equity without determinable FV |
| 5.a | BHCKK201 | Life insurance - general account |
| 5.b | BHCKK202 | Life insurance - separate account |
| 5.c | BHCKK270 | Life insurance - hybrid account |
| 6 | BHCK2168 | Other |
| 7 | BHCT2160 | TOTAL OTHER ASSETS (= HC item 11) |
Last Updated: 2026-06-11 (v8 conceptual-accuracy sweep) Reference: FR Y-9C field spec (202603), MDRM, and FreeNIC warehouse