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What Adds Up to What

Complete Reconciliation Hierarchy for FR Y-9C and Related Forms

Version 1.0 | Created: 2026-01-29

This document provides a comprehensive visual representation of how all regulatory data elements relate to each other hierarchically. Use this to understand the cascade from summary totals down to detailed components.

Table of Contents

  1. Balance Sheet Cascade
  2. Asset Detail Hierarchy
  3. Liability Detail Hierarchy
  4. Capital Hierarchy
  5. Income Statement Hierarchy
  6. Derivatives Hierarchy
  7. Cross-Schedule Tie-Outs

Balance Sheet Cascade

The Fundamental Balance Sheet Identity

ASSETS (BHCK2170) = TOTAL LIABILITIES & MINORITY INTEREST (BHCK2948) + TOTAL EQUITY CAPITAL (BHCK3210) = BHCK3300
  (BHCK2948 already INCLUDES minority interest per its MDRM title; do NOT add BHCK3000 separately - it double-counts)
         |                    |                                                  |
   Schedule HC           Schedule HC              Schedule HC              Schedule HC
    Item 12               Item 21                  Item 22                  Item 28

Complete Asset Breakdown

HC Total Assets (BHCT2170) - Schedule HC Item 12
|
+-- 1. Cash (BHCK0010)
|   +-- 1.a Noninterest-bearing (BHCK0081)
|   +-- 1.b Interest-bearing (BHCK0395)
|
+-- 2. Securities (= 2.a + 2.b + 2.c) ---------> [Detail: Schedule HC-B]
|   +-- 2.a HTM at amortized cost (BHCKJJ34) --> HC-B Item 8 Col C
|   +-- 2.b AFS at fair value (BHCT1773) -----> HC-B Item 8 Col B
|   +-- 2.c Equity securities (BHCKJA22) -----> HC-B M5
|
+-- 3. Fed Funds & Resale (BHCKC225)
|   +-- 3.a Fed funds sold (BHCKB987)
|   +-- 3.b Securities purchased under resale (BHCKB989)
|
+-- 4. Loans (BHCT2122) -----------------------> [Detail: Schedule HC-C]
|   +-- 4.a Held for sale (BHCT5369) ---------> HC-C Item 10
|   +-- 4.b Gross loans (BHCTB528) -----------> HC-C Sum(1-9) - Item 10
|   +-- 4.c LESS: Allowance (BHCT3123) -------> HC-C Item 11
|   +-- 4.d Net loans (BHCKB529) -------------> HC-C Item 12
|
+-- 5. Trading Assets (BHCT3545) --------------> [Detail: Schedule HC-D]
|   +-- (See Trading Assets Hierarchy below)
|
+-- 6. Premises and Fixed Assets (BHCK2145) --> HC-F Item 6
|
+-- 7. Other Real Estate Owned (BHCT2150) ----> HC-F Item 7
|
+-- 8. Investments in Unconsolidated (BHCK2130) -> HC-F Item 8
|
+-- 9. RE Ventures (BHCK3656) ----------------> HC-F Item 9
|
+-- 10. Intangible Assets (BHCT2143)
|    +-- 10.a Goodwill (BHCK3163) ------------> HC-F Item 10.a
|    +-- 10.b Other intangibles (BHCK0426) --> HC-F Item 10.b
|
+-- 11. Other Assets (BHCT2160) --------------> [Detail: Schedule HC-F]
     +-- (See Other Assets Hierarchy below)

Complete Liability Breakdown

HC Total Liabilities (BHCK2948) - Schedule HC Item 21
|
+-- 13. Deposits [no single consolidated Y-9C MDRM; = domestic + foreign]
|    +-- 13.a Domestic (= BHDM6631 + BHDM6636)
|    |    +-- 13.a.(1) Noninterest-bearing (BHDM6631)
|    |    +-- 13.a.(2) Interest-bearing (BHDM6636)
|    +-- 13.b Foreign (= BHFN6631 + BHFN6636)
|         +-- 13.b.(1) Noninterest-bearing (BHFN6631)
|         +-- 13.b.(2) Interest-bearing (BHFN6636)
|
+-- 14. Fed Funds Purchased & Repos (BHCK2800)
|    +-- 14.a Fed funds purchased (BHCKB993)
|    +-- 14.b Securities sold under repo (BHCKB995)
|
+-- 15. Trading Liabilities (BHCT3548) --------> [Detail: Schedule HC-D]
|    +-- (See Trading Liabilities Hierarchy below)
|
+-- 16. Other Borrowed Money (BHCT3190)
|
+-- 19. Subordinated Debt (BHCK4062)
|
+-- 20. Other Liabilities (BHCK2750) ----------> [Detail: Schedule HC-G]
     +-- (See Other Liabilities Hierarchy below)

Complete Equity Breakdown

HC Total Equity Capital (BHCT3210) - Schedule HC Item 28
|
+-- 22. Minority Interest (BHCK3000)
|
+-- 23. Perpetual Preferred Stock (BHCK3283)
|
+-- 24. Common Stock (BHCK3230)
|
+-- 25. Surplus (BHCK3240)
|
+-- 26. Retained Earnings (BHCK3247)
|
+-- 27. AOCI (BHCKB530)
     +-- 27.a AOCI on AFS securities (BHCK8434)

Asset Detail Hierarchy

Securities (HC-B)

HC-B Total Securities
|
+-- AFS Fair Value (BHCT1773) - Column B
|   +-- 1. U.S. Treasury (BHCK1287)
|   +-- 2. Agency Obligations (BHCKJF78)
|   +-- 3. MBS
|   |   +-- 3.a GNMA (BHCKG301)
|   |   +-- 3.b FNMA/FHLMC (BHCKG309)
|   |   +-- 3.c Non-agency RMBS (BHCKG317)
|   +-- 4. CMBS
|   |   +-- 4.a Agency CMBS (BHCKK143)
|   |   +-- 4.b Non-agency CMBS (BHCKK151)
|   +-- 5. Asset-backed Securities (BHCKC027)
|   |   +-- 5.a Credit card (BHCKB839)
|   |   +-- 5.b HELOC (BHCKB843)
|   |   +-- 5.c Auto (BHCKB847)
|   |   +-- 5.d Other consumer (BHCKB851)
|   |   +-- 5.e C&I / CLO (BHCKB855)
|   |   +-- 5.f Other (BHCKB859)
|   +-- 6.a Domestic corp bonds (BHCK1741)
|   +-- 6.b Foreign corp bonds (BHCK1746)
|   +-- 7. Munis (BHCK8497)
|
+-- HTM Amortized Cost (BHCT1754) - Column C
|   +-- [Same structure as AFS, different MDRM codes]
|
+-- Equity Securities with readily determinable fair values not held for trading (BHCKJA22) - M5
    +-- (reported as a single line on HC-B Memorandum 5; not split into mutual-funds/other components on the FR Y-9C)

Loans (HC-C)

HC-C Net Loans (BHCKB529) = Sum(Items 1-9) - Item 10 - Item 11
|
+-- 1. Real Estate Loans (BHCK1410)
|   +-- 1.a Construction & Land (BHCK1415)
|   |   +-- 1.a.(1) 1-4 Family ADC (BHCKF158)
|   |   +-- 1.a.(2) Other ADC (BHCKF159)
|   +-- 1.b Farmland (BHCK1420)
|   +-- 1.c HELOCs (BHCK1797)
|   +-- 1.d 1-4 Family Closed End (= 1.d.(1) + 1.d.(2); no atomic code)
|   |   +-- 1.d.(1) First liens (BHCK5367)
|   |   +-- 1.d.(2) Junior liens (BHCK5368)
|   +-- 1.e Multifamily (BHCK1460)
|   |   +-- 1.e.(1) With govt guarantees (BHCKKX57)
|   |   +-- 1.e.(2) Other (BHCKKX58)
|   +-- 1.f CRE Nonfarm Nonres (BHCK1480)
|       +-- 1.f.(1) Owner-occupied (BHCKF160)
|       +-- 1.f.(2) Non-owner-occupied (BHCKF161)
|
+-- 2. Loans to Depository Institutions (BHCK1288)
|   +-- 2.a US banks/thrifts (BHCK1292)
|   +-- 2.b Foreign banks (BHCK1296)
|   +-- 2.c Acceptances (BHCK1755)
|
+-- 3. Agricultural Production (BHCK1590)
|
+-- 4. C&I Loans (BHCK1766)
|   +-- 4.a Domestic addressees (BHCK1763)
|   +-- 4.b Foreign addressees (BHCK1763)
|
+-- 5. Consumer Loans (BHCK1975)
|   +-- 5.a Credit Cards (BHCKB538)
|   |   +-- 5.a.(1) Consumer CC (BHDMB561)
|   |   +-- 5.a.(2) Corporate CC (BHCKK137)
|   +-- 5.b Other revolving (BHCKB539)
|   +-- 5.c Auto loans (BHCKK137)
|   |   +-- 5.c.(1) New vehicles (BHCKK138)
|   |   +-- 5.c.(2) Used vehicles (BHCKK139)
|   +-- 5.d Other consumer (BHCKK207)
|
+-- 6. Foreign Governments (BHCK1296)
|
+-- 7. Obligations of states & political subdivisions (no consolidated BHCK code; Call basis RCFD/RCON2107)
|
+-- 8. Other Loans (BHCK1563)
|   +-- 8.a Securities loans (BHCK1545)
|   +-- 8.b All other (BHCK1564)
|
+-- 9. Lease Financing (BHCK2165)
|   +-- 9.a Individual leases (BHCKF164)
|   +-- 9.b Other leases (BHCKF163)
|
+-- 10. LESS: Unearned Income (BHCK2123)
|
+-- 11. LESS: Allowance (BHCT3123)

Trading Assets (HC-D)

HC-D Total Trading Assets (BHCT3545) - Item 12
|
+-- 1. U.S. Treasury (BHCM3531)
|
+-- 2. U.S. Agency (BHCM3532)
|
+-- 3. Securities by States/Munis (BHCM3533)
|
+-- 4. Other Debt Securities (BHCKHT59)
|
+-- 5. Mortgage-Backed Securities
|   +-- 5.a RMBS GNMA (BHCKK197)
|   +-- 5.b RMBS FNMA/FHLMC (BHCKK198)
|   +-- 5.c RMBS Non-agency (BHCKK199)
|   +-- 5.d CMBS Agency (BHCKK200)
|   +-- 5.e CMBS Non-agency (BHCKK201)
|
+-- 6. Trading Loans
|   +-- 6.a Domestic loans (BHCKHT63)
|   +-- 6.b Foreign loans (BHCKHT64)
|   +-- 6.c High-yield bonds (BHCKF614)
|   +-- 6.d Leveraged loans (BHCKHT65)
|   +-- 6.e Other loans (BHCKF618)
|
+-- 9. Other Trading Assets (BHCM3541)
|
+-- 11. Derivative Contracts Positive FV (BHCT3543) --> [Detail: Schedule HC-L]

Trading Liabilities (HC-D)

HC-D Total Trading Liabilities (BHCT3548) - Item 15
|
+-- 13. Short Positions
|   +-- 13.a.(1) U.S. Treasury shorts (BHCKG209)
|   +-- 13.a.(2) U.S. Agency shorts (BHCKG210)
|   +-- 13.a.(3) Other shorts (BHCKG211)
|   +-- 13.b Other trading liabilities (BHCKF624)
|
+-- 14. Derivative Contracts Negative FV (BHCT3547) --> [Detail: Schedule HC-L]

Capital Hierarchy

Basel III Capital Cascade

Total Capital (BHCA3792) = Tier 1 (BHCA8274) + Tier 2 (BHCA5311)
                                |                    |
                                |                    |
                                v                    v
+---------------------------+  +---------------------------+
|    TIER 1 CAPITAL         |  |    TIER 2 CAPITAL         |
|    (BHCA8274)             |  |    (BHCA5311)             |
+---------------------------+  +---------------------------+
|                           |  |                           |
| CET1 (BHCAP859)           |  | T2 Instruments (BHCAP866) |
|   |                       |  | T2 Phase-out  (BHCAP867)  |
|   +-- CET1 Before Adj     |  | T2 Before Ded (BHCAP870)  |
|   |   (BHCAP840)          |  | LESS: T2 Ded  (BHCAP872)  |
|   |   +-- Common Stock    |  | = Total T2    (BHCA5311)  |
|   |   |   (BHCAP742)      |  +---------------------------+
|   |   +-- Retained Earn   |
|   |   |   (BHCAKW00)      |
|   |   +-- AOCI opt-out    |
|   |   |   (BHCAP838)      |
|   |   +-- CET1 Minority   |
|   |       (BHCAP839)      |
|   |                       |
|   +-- LESS: CET1 Deduct   |
|       (BHCAP852)          |
|       +-- Goodwill (841)  |
|       +-- Intangibles(842)|
|       +-- DTA NOL (843)   |
|       +-- Gain on Sale    |
|       +-- Pension Assets  |
|       +-- Own Shares (846)|
|       +-- Reciprocal (847)|
|       +-- FI Invest (848) |
|       +-- MSA (849)       |
|       +-- DTA Temp (850)  |
|       +-- Other (851)     |
|                           |
| Additional T1 (BHCAP865)  |
|   +-- AT1 Instruments     |
|       (BHCAP860)          |
|   +-- T1 Minority Int     |
|       (BHCAP862)          |
|   +-- AT1 Before Deduct   |
|       (BHCAP863)          |
|   +-- LESS: AT1 Deduct    |
|       (BHCAP864)          |
+---------------------------+

Capital-code notes (all BHCA mnemonic, FR Y-9C Schedule HC-R, MDRM-verified): Tier 1 = BHCA8274, Tier 2 = BHCA5311, Total = BHCA3792, CET1 = BHCAP859, AT1 = BHCAP865 (AT1 buildup: instruments BHCAP860, Tier-1 minority BHCAP862, before deductions BHCAP863, deductions BHCAP864). Tier 2 buildup: instruments BHCAP866, phase-out BHCAP867, before deductions BHCAP870, deductions BHCAP872. The CET1 adjustment/deduction items shown as (841)…(851) are BHCAP841–BHCAP851 (subtotal BHCAP852; total CET1 adjustments & deductions BHCAP858). Note BHCAP856 is not AT1 — it is "significant investments in unconsolidated financial institutions exceeding the 15% CET1 threshold"; BHCAP838 is the AOCI opt-out election flag (1/0), not an AOCI dollar amount.

Capital Ratio Calculations

CET1 Ratio (BHCAP793)  = CET1 Capital (BHCAP859) / Total RWA (BHCAA223)
                         Minimum: 4.5%

Tier 1 Ratio (BHCA7206) = Tier 1 Capital (BHCA8274) / Total RWA (BHCAA223)
                          Minimum: 6.0%

Total Capital Ratio (BHCA7205) = Total Capital (BHCA3792) / Total RWA (BHCAA223)
                                 Minimum: 8.0%

Leverage Ratio (BHCA7204) = Tier 1 Capital (BHCA8274) / Average Total Assets
                            Minimum: 4.0%

Risk-Weighted Assets Composition

Total RWA (BHCAA223) - Schedule HC-R Part II
|
+-- 0% Risk Weight (BHCKA221)
|   +-- Cash, Treasuries
|
+-- 20% Risk Weight (BHCKS396)
|   +-- GSE, Munis, Interbank
|
+-- 50% Risk Weight (BHCKS397)
|   +-- Prudent residential mortgages
|
+-- 100% Risk Weight (BHCKS398)
|   +-- C&I, CRE, most loans
|
+-- 150% Risk Weight (BHCKS399)
|   +-- HVCRE, non-IG exposures
|
+-- Securitization RWA (BHCKS400)
|
+-- Equity Exposures RWA (computed across HC-R Part II equity risk-weight bands; no single atomic BHCK code)
|
+-- Derivatives RWA (BHCKS402)
|
+-- Off-Balance Sheet RWA (BHCKS403)
|
+-- Market Risk RWA (BHCKA222)

Income Statement Hierarchy

HI Net Income (BHCT4340) - Schedule HI Item 12
|
+-- Net Interest Income (BHCK4074) = Interest Income - Interest Expense
|   |
|   +-- Interest Income (BHCK4107)
|   |   +-- 1.a Loans (BHCK4010)
|   |   +-- 1.b Securities (BHCK4065)
|   |   +-- 1.c Fed funds/resale (BHCK4115)
|   |   +-- 1.d Deposits in banks (BHCK4060)
|   |   +-- 1.e Trading assets (BHCK4069)
|   |   +-- 1.f Other interest income (BHCK4518)
|   |
|   +-- LESS: Interest Expense (BHCK4073)
|       +-- 2.a Deposits [caption; = domestic + foreign office interest, no single BHCK code]
|       +-- 2.b Fed funds/repos (BHCK4180)
|       +-- 2.c Trading liabilities (BHCK4180)
|       +-- 2.d Other borrowed (BHCK4185)
|
+-- LESS: Provision for Credit Losses (BHCT4230)
|
+-- Noninterest Income (BHCK4079)
|   +-- 6.a Service charges (BHCK4070)
|   +-- 6.b Trading revenue (BHCKB492)
|   +-- 6.c Fiduciary income (BHCKA220)
|   +-- 6.d Investment banking (BHCKB497)
|   +-- 6.e Insurance underwriting income (BHCKC386)
|   +-- 6.f Other noninterest income (BHCKB497)
|
+-- LESS: Noninterest Expense (BHCK4093)
|   +-- 7.a Salaries & benefits (BHCK4135)
|   +-- 7.b Premises (BHCK4217)
|   +-- 7.c Other (BHCK4092)
|
+-- Income Before Taxes (BHCK4301)
|
+-- LESS: Taxes (BHCK4302)
|
+-- Net Income (BHCT4340)

Derivatives Hierarchy

HC-L Fair Value Reconciliation to HC-D

HC-D Item 11 - Derivatives Positive FV (BHCT3543)
|
= Sum of:
|
+-- Trading Positive FV
|   +-- Interest Rate (BHCK8733)
|   +-- Foreign Exchange (BHCK8734)
|   +-- Equity (BHCK8735)
|   +-- Commodity/Other (BHCK8736)
|
+-- Non-Trading Positive FV
    +-- Interest Rate (BHCK8741)
    +-- Foreign Exchange (BHCK8742)
    +-- Equity (BHCK8743)
    +-- Commodity/Other (BHCK8744)


HC-D Item 14 - Derivatives Negative FV (BHCT3547)
|
= Sum of:
|
+-- Trading Negative FV
|   +-- Interest Rate (BHCK8737)
|   +-- Foreign Exchange (BHCK8738)
|   +-- Equity (BHCK8739)
|   +-- Commodity/Other (BHCK8740)
|
+-- Non-Trading Negative FV
    +-- Interest Rate (BHCK8745)
    +-- Foreign Exchange (BHCK8746)
    +-- Equity (BHCK8747)
    +-- Commodity/Other (BHCK8748)

Credit Derivatives Structure

Credit Derivatives - Schedule HC-L
|
+-- Protection SOLD (Notional)
|   +-- CDS Sold (BHCKC968)
|   +-- TRS Sold (BHCKC970)
|   +-- Other Credit Sold (BHCKC974)
|
+-- Protection BOUGHT (Notional)
    +-- CDS Bought (BHCKC969)
    +-- TRS Bought (BHCKC971)
    +-- Other Credit Bought (BHCKC975)

Net Exposure = Bought - Sold

Cross-Schedule Tie-Outs

Master Tie-Out Table

HC Item MDRM Must Equal Detail Schedule MDRM
2.a HTM BHCKJJ34 = HC-B Item 8 Col C BHCT1754
2.b AFS BHCT1773 = HC-B Item 8 Col B BHCT1773
4.b Loans BHCTB528 = HC-C Item 12 BHCTB528
4.c ALLL BHCT3123 = HC-C Item 11 BHCT3123
5 Trading Assets BHCT3545 = HC-D Item 12 BHCT3545
11 Other Assets BHCT2160 = HC-F Item 12 BHCT2160
15 Trading Liab BHCT3548 = HC-D Item 15 BHCT3548
20 Other Liab BHCK2750 = HC-G Item 5 BHCK2750

Derivatives Cross-Schedule Tie-Outs

HC-D Item MDRM Must Equal HC-L Calculation
11 Pos FV BHCT3543 = Sum Positive FV 8733+8734+8735+8736+8741+8742+8743+8744
14 Neg FV BHCT3547 = Sum Negative FV 8737+8738+8739+8740+8745+8746+8747+8748

Validation Checklist

Use this checklist when validating regulatory data:

  • [ ] Balance Sheet: BHCK2170 = BHCK2948 + BHCK3210 (= BHCK3300)
  • [ ] Total Assets: BHCT2170 = Sum(Items 1-11)
  • [ ] Total Liabilities: BHCK2948 = Sum(Items 13-20)
  • [ ] Total Equity: BHCT3210 = Sum(Items 23-27)
  • [ ] Trading Assets: BHCT3545 (HC.5) = BHCT3545 (HC-D.12)
  • [ ] Trading Liabilities: BHCT3548 (HC.15) = BHCT3548 (HC-D.15)
  • [ ] Net Loans: BHCTB528 (HC.4.b) = BHCKB529 (HC-C.12)
  • [ ] Allowance: BHCT3123 (HC.4.c) = BHCT3123 (HC-C.11)
  • [ ] Other Assets: BHCT2160 (HC.11) = BHCT2160 (HC-F.12)
  • [ ] Other Liabilities: BHCK2750 (HC.20) = BHCK2750 (HC-G.5)
  • [ ] Derivatives Pos FV: BHCT3543 = Sum(HC-L Positive FV)
  • [ ] Derivatives Neg FV: BHCT3547 = Sum(HC-L Negative FV)
  • [ ] Tier 1 Capital: BHCA8274 = BHCAP859 + BHCAP865
  • [ ] Total Capital: BHCA3792 = BHCA8274 + BHCA5311
  • [ ] CET1 Ratio: BHCAP793 = BHCAP859 / BHCAA223

See also: RECONCILIATION_FORMULAS_COMPLETE.csv for 60+ reconciliation formulas

Last updated: 2026-01-29 | Version 1.0