Bank Regulatory Filings Master Guide¶
Version: 6.0 | 2026-06-09 Scope: Comprehensive reference for U.S. bank regulatory reporting
Table of Contents¶
- Introduction & Purpose
- Regulatory Form Hierarchy
- MDRM Code System
- Schedule-by-Schedule Reference
- Reconciliation & Validation
- Data Sources & Access
- G-SIB Entity Identifiers
- Known Data Quality Issues
- Appendix: Complete Variable Lists
1. Introduction & Purpose¶
1.1 What This Guide Covers¶
This guide provides a comprehensive reference for understanding U.S. bank regulatory filings, with particular focus on:
- FR Y-9C: Consolidated Financial Statements for Bank Holding Companies (BHCs)
- FFIEC Call Reports: Report of Condition and Income for individual banks
- FR Y-14: Capital Assessment and Stress Testing data
- FR 2052a: Liquidity Monitoring Report
- Pillar 3: Basel III public disclosure requirements
1.2 Target Audience¶
- Quantitative researchers analyzing bank data
- Financial analysts evaluating bank performance
- Risk managers assessing trading and derivatives exposure
- Academics studying financial institutions
- Regulators and compliance professionals
1.3 How to Use This Guide¶
This guide is structured from general concepts to specific details:
- Start with Section 2 to understand how different forms relate to each other
- Section 3 explains the MDRM code system essential for data extraction
- Section 4 provides schedule-by-schedule detail
- Section 5 covers validation and reconciliation
- Section 6 lists data access points
2. Regulatory Form Hierarchy¶
2.1 Overview of U.S. Bank Regulatory Reporting¶
U.S. bank regulatory reporting operates at multiple levels:
┌─────────────────────────────────────┐
│ FEDERAL RESERVE │
│ (Consolidated BHC Level) │
└─────────────────────────────────────┘
│
┌───────────────────────────┼───────────────────────────┐
▼ ▼ ▼
┌─────────┐ ┌─────────────┐ ┌──────────┐
│ FR Y-9C │ │ FR Y-14 │ │ FR 2052a │
│Quarterly│ │A/Q/M Stress │ │ Liquidity│
│ $5B+ │ │ $100B+ │ │ Large │
└─────────┘ └─────────────┘ └──────────┘
│
▼ (Consolidates)
┌─────────────────────────────────────────────────────────────┐
│ FFIEC (Bank Level) │
│ FFIEC Call Reports │
│ All FDIC-insured banks │
└─────────────────────────────────────────────────────────────┘
2.2 FR Y-9C: Consolidated Financial Statements for Holding Companies¶
Regulator: Federal Reserve Board Frequency: Quarterly (filed within 40-45 days of quarter end) Reporters: All BHCs/SLHCs with $5 billion or more in total consolidated assets
Key Schedules¶
| Schedule | Name | Content |
|---|---|---|
| HC | Balance Sheet | Consolidated balance sheet |
| HC-B | Securities | Available-for-sale and held-to-maturity |
| HC-C | Loans and Leases | Loan portfolio detail |
| HC-D | Trading Assets and Liabilities | Trading book positions |
| HC-L | Derivatives and Off-Balance Sheet | Derivatives notional and fair value |
| HC-N | Past Due and Nonaccrual | Asset quality |
| HC-Q | Assets at Fair Value | Fair value hierarchy (Level 1/2/3) |
| HC-R | Regulatory Capital | Basel III capital ratios |
| HI | Income Statement | Consolidated income statement |
Data Availability¶
- Historical coverage: 1986 to present (FR Y-9C panel)
- Public access: Federal Reserve NIC database, FFIEC CDR
- Machine-readable: Available via bulk download
2.3 FFIEC Call Reports: Report of Condition and Income¶
Regulator: FFIEC (Federal Reserve, OCC, FDIC jointly) Frequency: Quarterly Reporters: All FDIC-insured depository institutions
Call Report Variants¶
| Form | Asset Threshold | Filing |
|---|---|---|
| FFIEC 031 | Banks with foreign offices | More detailed |
| FFIEC 041 | Domestic banks $5B+ | Standard |
| FFIEC 051 | Domestic banks <$5B | Simplified |
Relationship to FR Y-9C¶
The FR Y-9C consolidates the Call Reports of all subsidiary banks, plus: - Nonbank subsidiaries - Parent company items - Intercompany eliminations
Important: BHC data (Y-9C) ≠ Sum of bank data (Call Reports) due to: - Nonbank activities - Different consolidation levels - Intercompany transactions
2.4 FR Y-14: Capital Assessment and Stress Testing¶
Regulator: Federal Reserve Board Reporters: BHCs with $100 billion or more in total consolidated assets
Components¶
| Form | Frequency | Content |
|---|---|---|
| FR Y-14A | Annual | Comprehensive capital planning (CCAR) |
| FR Y-14Q | Quarterly | Ongoing positions and risk metrics |
| FR Y-14M | Monthly | Loan-level portfolio data |
Key Y-14Q Schedules for Trading Analysis¶
- Schedule G.1: Trading revenue by product type
- Schedule G.2: VaR and Stressed VaR
- Schedule E.1: Top counterparty exposures
- Schedule E.2: Credit valuation adjustment (CVA)
- Schedule H: Pre-Provision Net Revenue (PPNR)
2.5 FR 2052a: Complex Institution Liquidity Monitoring Report¶
Regulator: Federal Reserve Board Frequency: Daily (largest firms) or Monthly Reporters: Large BHCs, IHCs, covered savings/loan HCs
Purpose¶
Supports calculation and monitoring of: - Liquidity Coverage Ratio (LCR) - Net Stable Funding Ratio (NSFR) - Internal liquidity stress testing
2.6 Pillar 3: Basel III Public Disclosures¶
Framework: Basel Committee on Banking Supervision Implementation: Federal Reserve Regulation Q Reporters: G-SIBs and large internationally active banks
Key Templates¶
| Template | Content |
|---|---|
| KM1 | Key regulatory metrics |
| OV1 | Overview of RWA |
| CR1-CR5 | Credit risk |
| MR1-MR4 | Market risk |
| LIQ1-LIQ2 | Liquidity |
| CCR1-CCR8 | Counterparty credit risk |
3. MDRM Code System¶
3.1 What is MDRM?¶
MDRM = Micro Data Reference Manual
The MDRM is the Federal Reserve and FFIEC's system for uniquely identifying every data element in regulatory reports. Understanding MDRM codes is essential for:
- Extracting data from regulatory databases
- Mapping variables across forms
- Tracking historical changes
- Building time series
3.2 MDRM Code Structure¶
An MDRM code consists of:
[PREFIX][ITEM_NUMBER]
4-5 4-5
chars chars
Example: BHCK3545
├──┤├──┤
│ │
│ └── Item Number (3545 = Trading Assets)
│
└────── Prefix (BHCK = BHC domestic)
3.3 Prefix Definitions¶
FR Y-9C Prefixes (Bank Holding Company)¶
| Prefix | Scope | Description |
|---|---|---|
| BHCK | Domestic only | BHC domestic operations; pre-2018 for items later split |
| BHCM | Domestic only (post-2018) | BHC domestic office; introduced for domestic/foreign split |
| BHCT | Total consolidated | BHC domestic + foreign; primary prefix for totals |
| BHCFA | Regulatory capital | HC-R schedule capital items |
| BHCA | Risk-weighted assets | HC-R Part II items |
| BHCAP | Advanced approaches | Basel III advanced capital |
Call Report Prefixes (Bank Level)¶
| Prefix | Scope | Description |
|---|---|---|
| RCFD | Full domestic | Bank domestic + foreign branches; most comprehensive |
| RCON | Domestic offices only | Excludes foreign branches/agencies |
| RIAD | Income/dividends | Income statement items (flow data) |
| RCFA | Regulatory capital | RC-R schedule capital items |
| RCFN | Foreign only | Foreign office items |
3.4 Prefix Conversion Rules¶
To convert between FR Y-9C and Call Report codes:
| Y-9C Prefix | Call Report Equivalent |
|---|---|
| BHCK → | RCFD |
| BHCM → | RCFD (or RCON for domestic-only) |
| BHCT → | RCFD |
| BHCFA → | RCFAA |
| BHCA → | RCFDA |
Example: - Y-9C Total Trading Assets: BHCT3545 - Call Report Total Trading Assets: RCFD3545
3.5 Item Number Ranges¶
MDRM item numbers follow general patterns:
| Range | General Category |
|---|---|
| 0001-0999 | Assets |
| 1000-1999 | Liabilities |
| 2000-2999 | Capital and equity |
| 3000-3999 | Trading and derivatives |
| 4000-4999 | Income statement |
| 5000+ | Various specialized items |
| A000-Z999 | Extended codes (newer items) |
3.6 Historical Code Changes¶
MDRM codes evolve over time. Major transition periods:
2018 Domestic/Foreign Split¶
- Some items are reported on multiple bases: BHCK (consolidated), BHCM (domestic offices), BHDM/BHFN (domestic/foreign deposit components)
- Example: trading U.S. Treasury securities are reported consolidated as BHCK3531 and on a domestic-office basis as BHCM3531
2014 Basel III Implementation¶
- New capital codes introduced (BHCAP, BHCFA prefixes)
- Legacy Basel I/II codes discontinued
2011 MBS Granular Breakout¶
- Combined MBS codes (BHCK3534, BHCK3536) replaced
- New granular MBS codes (BHCKK197-K201)
2009 Post-Crisis Additions¶
- Short position codes added (BHCKG209-G211)
- Derivatives fair value detail enhanced
2006 Credit Derivatives¶
- CDS codes added (BHCKC968-C975)
- TRS and other credit derivatives
4. Schedule-by-Schedule Reference¶
4.1 Schedule HC / RC: Consolidated Balance Sheet¶
The main balance sheet schedule provides high-level asset and liability totals.
Key Asset Items¶
| Line | Description | Y-9C MDRM | Call MDRM |
|---|---|---|---|
| 1 | Cash and balances due | BHCK0010 | RCFD0081 |
| 2 | Securities | BHCT1754 | RCFD1754 |
| 3 | Fed funds sold/reverse repos | BHCKC225 | RCFDB987 |
| 4 | Loans and leases, net | BHCKB529 | RCFDB529 |
| 5 | Trading assets | BHCT3545 | RCFD3545 |
| 10 | Goodwill and intangibles | BHCT2143 | RCFD2143 |
| 11 | Other assets | BHCT2160 | RCFD2160 |
| 12 | Total assets | BHCT2170 | RCFD2170 |
Key Liability Items¶
| Line | Description | Y-9C MDRM | Call MDRM |
|---|---|---|---|
| 13 | Total deposits | (caption: BHDM6631+6636 + BHFN6631+6636) | RCFD2200 |
| 14 | Fed funds purchased/repos | BHCK2800 | RCFDB993 |
| 15 | Trading liabilities | BHCT3548 | RCFD3548 |
| 16 | Other borrowed money | BHCT3190 | RCFD3190 |
| 19 | Subordinated debt | BHCK4062 | RCFD3200 |
| 21 | Total liabilities | BHCK2948 | RCFD2948 |
Equity Items¶
| Line | Description | Y-9C MDRM | Call MDRM |
|---|---|---|---|
| 28 | Total equity capital | BHCT3210 | RCFD3210 |
| 29 | Total liabilities and equity | BHCK3300 | RCFD3300 |
4.2 Schedule HC-B / RC-B: Securities¶
Reports securities held in the investment portfolio (not trading).
Classification¶
| Category | Description |
|---|---|
| Held-to-Maturity (HTM) | Securities held with intent and ability to hold to maturity |
| Available-for-Sale (AFS) | Securities not classified as HTM or trading |
Key Items¶
| Description | HTM MDRM (amortized cost) | AFS MDRM (fair value) |
|---|---|---|
| U.S. Treasury | BHCK0211 | BHCK1287 |
| U.S. Government agency | BHCK8492 | BHCK8495 |
| MBS - residential | Various | Various |
| MBS - commercial | Various | Various |
| Total HTM | BHCKJJ34 | - |
| Total AFS | - | BHCT1773 |
4.3 Schedule HC-D / RC-D: Trading Assets and Liabilities¶
Critical Schedule for Trading Analysis
This schedule breaks down trading book positions reported on Schedule HC lines 5 and 15.
Trading Assets (Items 1-12)¶
| Line | Description | Current MDRM | Legacy MDRM | Start Date |
|---|---|---|---|---|
| 1 | U.S. Treasury securities | BHCM3531 | BHCK3531 | 2008-03-31 |
| 2 | U.S. Government agency | BHCM3532 | BHCK3532 | 2008-03-31 |
| 3 | Municipal securities | BHCM3533 | BHCK3533 | 2008-03-31 |
| 4.a.(1) | Residential MBS - GNMA | BHCKK197 | - | 2011-03-31 |
| 4.a.(2) | Residential MBS - FNMA/FHLMC | BHCKK198 | - | 2011-03-31 |
| 4.b | Other residential MBS | BHCKK199 | - | 2011-03-31 |
| 4.c.(1) | Commercial MBS - agency | BHCKK200 | - | 2011-03-31 |
| 4.c.(2) | Commercial MBS - other | BHCKK201 | - | 2011-03-31 |
| 5.a | Structured financial products | BHCKHT62 | - | 2018-06-30 |
| 5.b | Other debt securities (incl ABS) | BHCKK202 | - | 2011-03-31 |
| 6.a | Loans - 1-4 family residential | BHCKHT63 | - | 2018-06-30 |
| 6.b | Loans - other real estate | BHCKHT64 | - | 2018-06-30 |
| 6.c | Loans - C&I | BHCKF614 | - | 2008-03-31 |
| 6.d | Loans - consumer | BHCKHT65 | - | 2018-06-30 |
| 6.e | Loans - other | BHCKF618 | - | 2008-03-31 |
| 9 | Other trading assets | BHCM3541 | BHCK3541 | 2008-03-31 |
| 11 | Derivatives positive fair value | BHCT3543 | BHCK3543 | 2009-06-30 |
| 12 | TOTAL TRADING ASSETS | BHCT3545 | BHCK3545 | 1995-12-31 |
Trading Liabilities (Items 13-15)¶
| Line | Description | MDRM | Start Date |
|---|---|---|---|
| 13.a.(1) | Short positions - Equity | BHCKG209 | 2009-03-31 |
| 13.a.(2) | Short positions - Debt | BHCKG210 | 2009-03-31 |
| 13.a.(3) | Short positions - Other | BHCKG211 | 2009-03-31 |
| 13.b | Other trading liabilities | BHCKF624 | 2008-03-31 |
| 14 | Derivatives negative fair value | BHCT3547 | 2009-06-30 |
| 15 | TOTAL TRADING LIABILITIES | BHCT3548 | 1989-09-30 |
4.4 Schedule HC-L / RC-L: Derivatives and Off-Balance Sheet Items¶
Critical Schedule for Derivatives Analysis
Schedule HC-L reports: 1. Notional amounts by product type 2. Fair values by asset class and trading/non-trading purpose
Notional Amounts by Product Type¶
Futures (Exchange-Traded)¶
| Asset Class | MDRM |
|---|---|
| Interest Rate | BHCK8693 |
| Foreign Exchange | BHCK8694 |
| Equity | BHCK8695 |
| Commodity/Other | BHCK8696 |
Forwards (OTC)¶
| Asset Class | MDRM |
|---|---|
| Interest Rate | BHCK8697 |
| Foreign Exchange | BHCK8698 |
| Equity | BHCK8699 |
| Commodity/Other | BHCK8700 |
Swaps¶
| Asset Class | MDRM |
|---|---|
| Interest Rate | BHCK3450 |
| Cross-Currency | BHCK3826 |
| Equity | BHCK8719 |
| Commodity/Other | BHCK8720 |
Options (Exchange-Traded)¶
| Asset Class | Written | Purchased |
|---|---|---|
| Interest Rate | BHCK8701 | BHCK8705 |
| Foreign Exchange | BHCK8702 | BHCK8706 |
| Equity | BHCK8703 | BHCK8707 |
| Commodity/Other | BHCK8704 | BHCK8708 |
Options (OTC)¶
| Asset Class | Written | Purchased |
|---|---|---|
| Interest Rate | BHCK8709 | BHCK8713 |
| Foreign Exchange | BHCK8710 | BHCK8714 |
| Equity | BHCK8711 | BHCK8715 |
| Commodity/Other | BHCK8712 | BHCK8716 |
Credit Derivatives¶
| Type | Protection Sold | Protection Bought |
|---|---|---|
| Credit Default Swaps | BHCKC968 | BHCKC969 |
| Total Return Swaps | BHCKC970 | BHCKC971 |
| Other Credit Derivatives | BHCKC974 | BHCKC975 |
Fair Values by Asset Class¶
Trading Derivatives¶
| Asset Class | Positive FV | Negative FV |
|---|---|---|
| Interest Rate | BHCK8733 | BHCK8737 |
| Foreign Exchange | BHCK8734 | BHCK8738 |
| Equity | BHCK8735 | BHCK8739 |
| Commodity/Other | BHCK8736 | BHCK8740 |
Non-Trading Hedges¶
| Asset Class | Positive FV | Negative FV |
|---|---|---|
| Interest Rate | BHCK8741 | BHCK8745 |
| Foreign Exchange | BHCK8742 | BHCK8746 |
| Equity | BHCK8743 | BHCK8747 |
| Commodity/Other | BHCK8744 | BHCK8748 |
4.5 Schedule HC-Q / RC-Q: Assets and Liabilities at Fair Value¶
Reports assets and liabilities measured at fair value by valuation hierarchy.
Fair Value Hierarchy¶
| Level | Description | Observability |
|---|---|---|
| Level 1 | Quoted prices in active markets | Directly observable |
| Level 2 | Observable inputs other than Level 1 | Indirectly observable |
| Level 3 | Unobservable inputs | Model-based |
Trading Assets by Fair-Value Level¶
The single combined "trading assets by level" codes were discontinued (2009-2010). Trading-asset fair-value-level measurements are now reported split into derivative and other-trading-asset components:
| Level | Trading derivative assets | Other trading assets |
|---|---|---|
| Level 1 | BHCKG494 | BHCKG499 |
| Level 2 | BHCKG495 | BHCKG500 |
| Level 3 | BHCKG496 | BHCKG501 |
4.6 Schedule HC-R / RC-R: Regulatory Capital¶
Reports Basel III regulatory capital components and ratios.
Capital Components¶
| Item | Description | MDRM |
|---|---|---|
| CET1 | Common Equity Tier 1 Capital | BHCAP859 |
| AT1 | Additional Tier 1 Capital | BHCAP865 |
| T1 | Tier 1 Capital (CET1 + AT1) | BHCA8274 |
| T2 | Tier 2 Capital | BHCA5311 |
| TC | Total Capital (T1 + T2) | BHCA3792 |
| RWA | Total Risk-Weighted Assets | BHCAA223 |
Key Ratios¶
| Ratio | Formula | Minimum |
|---|---|---|
| CET1 Ratio | CET1 / RWA | 4.5% |
| Tier 1 Ratio | T1 / RWA | 6.0% |
| Total Capital Ratio | TC / RWA | 8.0% |
| Leverage Ratio | T1 / Total Exposure | 3.0% |
5. Reconciliation & Validation¶
5.1 Balance Sheet Crosswalks¶
Trading Assets Reconciliation¶
Rule: Schedule HC Item 5 = Schedule HC-D Item 12
BHCT3545 (HC Item 5) = BHCT3545 (HC-D Item 12)
= Sum of HC-D Items 1-11
Components: - Securities (Items 1-5): Treasuries, agencies, munis, MBS, debt - Loans (Items 6): Various loan types - Other (Item 9): Residual trading assets - Derivatives (Item 11): Positive fair value derivatives
Trading Liabilities Reconciliation¶
Rule: Schedule HC Item 15 = Schedule HC-D Item 15
BHCT3548 (HC Item 15) = BHCT3548 (HC-D Item 15)
= Sum of HC-D Items 13-14
Components: - Short positions (Items 13.a): Equity, debt, other - Other liabilities (Item 13.b) - Derivatives (Item 14): Negative fair value derivatives
5.2 Derivatives Fair Value Reconciliation¶
Rule: HC-D derivatives = Sum of HC-L fair values
Positive Fair Value¶
BHCT3543 (HC-D Item 11) = Trading positive FV + Non-trading positive FV
Trading Positive FV = BHCK8733 + BHCK8734 + BHCK8735 + BHCK8736
= IR + FX + Equity + Commodity trading positive
Non-Trading Positive FV = BHCK8741 + BHCK8742 + BHCK8743 + BHCK8744
= IR + FX + Equity + Commodity non-trading positive
Negative Fair Value¶
BHCT3547 (HC-D Item 14) = Trading negative FV + Non-trading negative FV
Trading Negative FV = BHCK8737 + BHCK8738 + BHCK8739 + BHCK8740
= IR + FX + Equity + Commodity trading negative
Non-Trading Negative FV = BHCK8745 + BHCK8746 + BHCK8747 + BHCK8748
= IR + FX + Equity + Commodity non-trading negative
5.3 Capital Reconciliation¶
Total Capital (BHCA3792) = Tier 1 (BHCA8274) + Tier 2 (BHCA5311)
Tier 1 (BHCA8274) = CET1 (BHCAP859) + AT1 (BHCAP865)
5.4 Common Validation Checks¶
| Check | Formula | Expected |
|---|---|---|
| Balance sheet balance | Total Assets = Total Liabilities + Equity | Must equal |
| Trading assets detail | HC-D Item 12 = HC Item 5 | Must equal |
| Trading liabilities detail | HC-D Item 15 = HC Item 15 | Must equal |
| Capital components | T1 + T2 = Total Capital | Must equal |
| RWA consistency | Credit RWA + Market RWA + Op RWA = Total RWA | Must equal |
6. Data Sources & Access¶
6.1 FFIEC Central Data Repository (CDR)¶
URL: https://cdr.ffiec.gov/
Content: Call Report and FR Y-9C data
Access Methods: - Online interface for individual filers - Bulk download for all filers - XBRL taxonomy files
6.2 Federal Reserve NIC Database¶
URL: https://www.ffiec.gov/NPW/
Content: National Information Center - organization data
Key Features: - RSSD ID lookups - Corporate structure - Historical name changes
6.3 Federal Reserve Bank of Chicago¶
URL: https://www.chicagofed.org/banking/financial-institution-reports/
Content: Historical FR Y-9C data
Coverage: 1986-present
6.4 FDIC BankFind Suite¶
URL: https://banks.data.fdic.gov/
Content: Bank financial data and failure information
Key Features: - Summary of Deposits - Historical data - Failure information
6.5 Chicago Fed Bank Holding Company Database¶
URL: https://www.chicagofed.org/banking/financial-institution-reports/bhc-data
Description: Public historical FR Y-9C holding-company panel
Coverage: 1986 to present
Content: All Y-9C variables in downloadable bulk files
6.6 Wharton Research Data Services (WRDS)¶
URL: https://wrds-www.wharton.upenn.edu/
Content: Bank Regulatory suite
Access: Academic subscription required
7. G-SIB Entity Identifiers¶
7.1 Identifier Types¶
| Identifier | Source | Used In |
|---|---|---|
| RSSD ID | Federal Reserve | FR Y-9C, NIC database |
| FDIC Certificate | FDIC | Call Reports, FDIC databases |
| LEI | GLEIF | Pillar 3, international reporting |
| OCC Charter | OCC | National bank identification |
7.2 Major Trading BHCs¶
| Entity | RSSD ID | G-SIB Bucket | Assets (2024) |
|---|---|---|---|
| JPMorgan Chase & Co. | 1039502 | 4 (3.5%) | $3.9T |
| Bank of America Corp | 1073757 | 3 (2.5%) | $3.3T |
| Citigroup Inc. | 1951350 | 3 (2.5%) | $2.4T |
| Wells Fargo & Co. | 1120754 | 2 (1.5%) | $1.9T |
| Goldman Sachs Group | 2380443 | 2 (1.5%) | $1.7T |
| Morgan Stanley | 2162966 | 2 (1.5%) | $1.2T |
| Bank of New York Mellon | 3587146 | 1 (1.0%) | $0.4T |
| State Street Corp | 1111435 | 1 (1.0%) | $0.3T |
8. Known Data Quality Issues¶
8.1 Historical Discontinuities¶
MDRM Code Changes¶
When MDRM codes change, time series have breaks: - 2018 prefix changes: BHCK → BHCM/BHCT splits - 2011 MBS breakout: Combined MBS → granular items - 2014 Basel III: New capital codes
Solution: Create crosswalk tables mapping old to new codes
Reporting Threshold Changes¶
Asset thresholds for filing have changed: - FR Y-9C: Increased from $150M to $5B over time - FR Y-14: $100B threshold since inception
8.2 Consolidation Issues¶
BHC vs Bank Data¶
BHC data includes nonbank subsidiaries and may differ from sum of bank subsidiaries due to: - Nonbank trading operations - Intercompany eliminations - Different accounting treatments
Foreign Operations¶
- BHCK/RCON = Domestic only
- BHCT/RCFD = Including foreign
Ensure consistent scope when comparing.
8.3 Timing Issues¶
Quarter-End vs Average¶
Some items are reported as: - Quarter-end balances (point-in-time) - Quarterly averages - Year-to-date cumulative (income items)
8.4 Restatements¶
Banks may file amendments that restate prior data. The CDR tracks amendments with: - Amendment flags - Submission dates - Version numbers
9. Appendix: Complete Variable Lists¶
9.1 Core Balance Sheet Variables¶
See MDRM_MASTER_COMPLETE.csv for full list.
9.2 Trading and Derivatives Variables¶
See HC_D_TRADING_ASSETS.csv and HC_L_DERIVATIVES.csv.
9.3 Capital Variables¶
Key capital variables:
| Variable | Description | MDRM |
|---|---|---|
| CET1 Capital | Common Equity Tier 1 | BHCAP859 |
| Tier 1 Capital | Total Tier 1 | BHCA8274 |
| Tier 2 Capital | Tier 2 | BHCA5311 |
| Total Capital | Total Risk-Based | BHCA3792 |
| RWA | Risk-Weighted Assets | BHCAA223 |
9.4 CAMELS Categories¶
Variables are classified by CAMELS category:
| Code | Category | Focus |
|---|---|---|
| C | Capital Adequacy | Regulatory capital ratios |
| A | Asset Quality | NPLs, charge-offs, allowances |
| M | Management | Size, structure, efficiency |
| E | Earnings | ROA, ROE, NIM, revenue |
| L | Liquidity | Funding, deposits, LCR |
| S | Sensitivity to Market Risk | Trading, derivatives, VaR |
Document Control¶
| Version | Date | Author | Changes |
|---|---|---|---|
| 1.0 | 2026-01-28 | N. Anderson | Initial comprehensive guide |
| 6.0 | 2026-06-09 | N. Anderson | Aligned to v6.0 rebuild (NIC entity layer, full collection/sub-schedule catalogue, identifier semantics, coverage/provenance, expanded MDRM/namespace catalogue) |
End of Master Regulatory Guide