PART 148—QUALIFIED FINANCIAL CONTRACTS RECORDKEEPING RELATED TO THE FDIC ORDERLY LIQUIDATION AUTHORITY Authority: 31 U.S.C. 321(b) and 12 U.S.C. 5390(c)(8)(H). Source: 81 FR 75658, Oct. 31, 2016, unless otherwise noted. § 148.1 Scope, purpose, effective date, and compliance dates. (a) Scope. (b) Purpose. (c) Effective Date. (d) Compliance Initial compliance dates. (A) March 31, 2019 for a records entity that: ( 1 ( 2 (B) June 30, 2019 for any records entity that is not subject to the compliance date set forth in paragraph (d)(1)(i)(A) of this section and: ( 1 ( 2 (C) June 30, 2020 for any records entity that is not subject to the compliance dates set forth in paragraph (d)(1)(i)(A) or (B) of this section and: ( 1 ( 2 (D) June 30, 2021 for any records entity that is not subject to the compliance dates set forth in paragraph (d)(1)(i)(A), (B), or (C) of this section. (ii) A financial company that becomes a records entity after the effective date must comply with § 148.3(a)(2) within 90 days of becoming a records entity and with all other applicable requirements of this part within 540 days of becoming a records entity or within the remainder of the applicable period provided under paragraph (d)(1)(i) of this section, whichever period is longer. (2) Subsequent compliance dates. (3) Extensions of time to comply. (i) A statement of the reasons why the records entity cannot comply by the deadline; and (ii) A plan for achieving compliance during the requested extension period. (4) Compliance by top-tier financial company. [81 FR 75658, Oct. 31, 2016, as amended at 83 FR 17621, Apr. 23, 2018] § 148.2 Definitions. For purposes of this part: (a) Affiliate (b) Control. (1) The entity directly or indirectly or acting through one or more other persons owns, controls, or has the power to vote 25 percent or more of any class of voting securities of the other entity; (2) The entity controls in any manner the election of a majority of the directors or trustees of the other entity; or (3) The Board of Governors of the Federal Reserve System has determined, after notice and opportunity for hearing in accordance with 12 CFR 225.31, that the entity directly or indirectly exercises a controlling influence over the management or policies of the other entity. (c) Corporate group (d) Counterparty (e) Derivative liabilities (f) Excluded entity (1) An insured depository institution as defined in 12 U.S.C. 1813(c)(2); (2) A subsidiary of an insured depository institution that is not: (i) A functionally regulated subsidiary as defined in 12 U.S.C. 1844(c)(5); (ii) A security-based swap dealer as defined in 15 U.S.C. 78c(a)(71); or (iii) A major security-based swap participant as defined in 15 U.S.C. 78c(a)(67); or (3) An insurance company. (g) Financial company (h) Insurance company (1) An insurance company as defined in 12 U.S.C. 5381(a)(13); and (2) A mutual insurance holding company that meets the conditions set forth in 12 CFR 380.11 for being treated as an insurance company for the purpose of section 203(e) of the Dodd-Frank Act, 12 U.S.C. 5383(e). (i) Legal Entity Identifier LEI (1) Regulatory Oversight Committee means the Regulatory Oversight Committee (of the Global LEI System), whose charter was set forth by the Finance Ministers and Central Bank Governors of the Group of Twenty and the Financial Stability Board, or any successor thereof; and (2) Global LEI Foundation means the not-for-profit organization organized under Swiss law by the Financial Stability Board in 2014, or any successor thereof. (j) Parent entity (k) Position (l) Primary financial regulatory agency (1) With respect to any financial company, the primary financial regulatory agency as specified for such financial company in subparagraphs (A), (B), (C), and (E) of 12 U.S.C. 5301(12); and (2) With respect to a financial market utility that is subject to a designation pursuant to 12 U.S.C. 5463 for which there is no primary financial regulatory agency under § 148.2(l)(1), the Supervisory Agency for that financial market utility as defined in 12 U.S.C. 5462(8). (m) Qualified financial contract QFC (n) Records entity (1) Records entity means any financial company that: (i) Is not an excluded entity as defined in § 148.2(f); (ii) Is a party to an open QFC; and (iii) (A) Is subject to a determination that the company shall be subject to Federal Reserve supervision and enhanced prudential standards pursuant to 12 U.S.C. 5323; (B) Is subject to a designation as, or as likely to become, systemically important pursuant to 12 U.S.C. 5463; (C) Is identified as a global systemically important bank holding company pursuant to 12 CFR part 217; (D)( 1 ( 2 ( i ( ii (E)( 1 ( 2 i ( ii (2) A financial company that qualifies as a records entity pursuant to paragraph (n)(1)(iii)(D) will remain a records entity until one year after it ceases to meet the criteria set forth in paragraph (n)(1)(iii)(D) of this section. (o) Secretary (p) Subsidiary (q) Top-tier financial company (r) Total assets (s) Total gross notional derivatives outstanding § 148.3 Form, availability and maintenance of records. (a) Form and availability Electronic records. (ii) A top-tier financial company must be capable of generating a single, compiled set of the records required to be maintained by § 148.4(a)-(h), in a format that allows for aggregation and disaggregation of such data by records entity and counterparty, for all records entities in its corporate group that are consolidated by or consolidated with such top-tier financial company on financial statements prepared in accordance with U.S. generally accepted accounting principles or other applicable accounting standards or, for financial companies not subject to such principles or standards, that would be consolidated by or consolidated with such financial company if such principles or standards applied. (2) Point of contact. (3) Access to records. (i) In the case of a records entity, the records specified in § 148.4, and (ii) In the case of a top-tier financial company, the set of records referenced in paragraph (a)(1)(ii) of this section. (b) Maintenance and updating Daily updating. (2) Records maintenance. (3) Record retention. (c) Exemptions De minimis exemption. (2) Clearing organizations. (i) In compliance with the recordkeeping requirements of the Commodity Futures Trading Commission or the Securities and Exchange Commission, as applicable, including its maintenance of records pertaining to all QFCs cleared by such records entity; and (ii) Capable of and not restricted from, whether by law, regulation, or agreement, transmitting electronically to the FDIC the records maintained under such recordkeeping requirements within 24 hours of request of the Commodity Futures Trading Commission or the Securities and Exchange Commission, as applicable. (3) Requests for exemptions. (i) Identify the records entity or records entities or the types of records entities to which the exemption should apply; (ii) Specify the requirement(s) under this part from which the identified records entities should be exempt; (iii) Provide details as to the size, risk, complexity, leverage, frequency and dollar amount of qualified financial contracts, and interconnectedness to the financial system of each records entity identified in paragraph (c)(3)(i) of this section, to the extent appropriate, and any other relevant factors; and (iv) Specify the reason(s) why granting the exemption will not impair or impede the FDIC's ability to exercise its rights or fulfill its statutory obligations under 12 U.S.C. 5390(c)(8), (9), and (10). (4) Granting exemptions. (ii) In determining whether to grant an exemption to one or more records entities, including whether to grant a conditional or unconditional exemption, the Secretary will consider any factors deemed appropriate by the Secretary, including whether application of one or more requirements of this part is not necessary to achieve the purpose of this part as described in § 148.1(b). (iii) If the FDIC does not submit, within 90 days of the date on which the FDIC and the Department of the Treasury received the exemption request, a written recommendation to the Secretary as to whether to grant or deny an exemption request, the Secretary will nevertheless determine whether to grant or deny the exemption request. § 148.4 Content of records. Subject to § 148.3(c), a records entity must maintain the following records: (a) The position level data listed in Table A-1 in appendix A to this part with respect to each QFC to which it is a party. (b) The counterparty netting set data listed in Table A-2 in appendix A to this part for each netting set with respect to each QFC to which it is a party. (c) The legal agreements information listed in Table A-3 in appendix A to this part with respect to each QFC to which it is a party. (d) The collateral detail data listed in Table A-4 in appendix A to this part with respect to each QFC to which it is a party. (e) The corporate organization master data lookup table in appendix A to this part for the records entity and each of its affiliates. (f) The counterparty master data lookup table in appendix A to this part for each non-affiliated counterparty with respect to QFCs to which it is a party. (g) The booking location master data lookup table in appendix A to this part for each booking location used with respect to QFCs to which it is a party. (h) The safekeeping agent master data lookup table in the appendix to this part for each safekeeping agent used with respect to QFCs to which it is a party. (i) All documents that govern QFC transactions between the records entity and each counterparty, including, without limitation, master agreements and annexes, schedules, netting agreements, supplements, or other modifications with respect to the agreements, confirmations for each open QFC position of the records entity that has been confirmed and all trade acknowledgments for each open QFC position that has not been confirmed, all credit support documents including, but not limited to, credit support annexes, guarantees, keep-well agreements, or net worth maintenance agreements that are relevant to one or more QFCs, and all assignment or novation documents, if applicable, including documents that confirm that all required consents, approvals, or other conditions precedent for such assignment or novation have been obtained or satisfied. (j) A list of vendors directly supporting the QFC-related activities of the records entity and the vendors' contact information. Appendix A to Part 148—File Structure for Qualified Financial Contract Records Table A-1—Position-Level Data Field Example Instructions and data application Definition Validation A1.1 As of date 2015-01-05 Provide data extraction date YYYY-MM-DD A1.2 Records entity identifier 999999999 Provide LEI for records entity. Information needed to review position-level data by records entity Varchar(50) Validated against CO.2. A1.3 Position identifier 20058953 Provide a position identifier. Should be used consistently across all record entities within the corporate group. Use the unique transaction identifier if available. Information needed to readily track and distinguish positions Varchar(100). A1.4 Counterparty identifier 888888888 Provide a counterparty identifier. Use LEI if counterparty has one. Should be used consistently by all record entities within the corporate group. Information needed to identify counterparty by reference to Counterparty Master Table Varchar(50) Validated against CP.2. A1.5 Internal booking location identifier New York, New York Provide office where the position is booked. Information needed to determine system on which the trade is booked and settled Varchar(50) Combination A1.2 + A1.5 + A1.6 should have a corresponding unique combination BL.2 + BL.3 + BL.4 entry in Booking Location Master Table. A1.6 Unique booking unit or desk identifier xxxxxx Provide an identifier for unit or desk at which the position is booked. Information needed to help determine purpose of position Varchar(50) Combination A1.2 + A1.5 + A1.6 should have a corresponding unique combination BL.2 + BL.3 + BL.4 entry in Booking Location Master Table. A1.7 Type of QFC Credit, equity, foreign exchange, interest rate (including cross-currency), other commodity, securities repurchase agreement, securities lending, loan repurchase agreement, guarantee or other third party credit enhancement of a QFC Provide type of QFC. Use unique product identifier if available. Information needed to determine the nature of the QFC Varchar (100). A1.7.1 Type of QFC covered by guarantee or other third party credit enhancement Credit, equity, foreign exchange, interest rate (including cross-currency), other commodity, securities repurchase agreement, securities lending, or loan repurchase agreement If QFC type is guarantee or other third party credit enhancement, provide type of QFC of the QFC that is covered by such guarantee or other third party credit enhancement. Use unique product identifier if available. If multiple asset classes are covered by the guarantee or credit enhancement, enter the asset classes separated by comma. If all the QFCs of the underlying QFC obligor identifier are covered by the guarantee or other third party credit enhancement, enter “All” Varchar(500) Only required if QFC type (A1.7) is a guarantee or other third party credit enhancement. A1.7.2 Underlying QFC obligor identifier 888888888 If QFC type is guarantee or other third party credit enhancement, provide an identifier for the QFC obligor whose obligation is covered by the guarantee or other third party credit enhancement. Use LEI if underlying QFC obligor has one. Complete the counterparty master table with respect to a QFC obligor that is a non-affiliate Varchar(50) Only required if QFC asset type (A1.7) is a guarantee or other third party credit enhancement. Validated against CO.2 if affiliate or CP.2 if non-affiliate. A1.8 Agreement identifier xxxxxxxxx Provide an identifier for the primary governing documentation, e.g., Varchar(50) Validated against A3.3. A1.9 Netting agreement identifier xxxxxxxxx Provide an identifier for netting agreement. If this agreement is the same as provided in A1.8, use same identifier. Information needed to identify unique netting sets Varchar(50) Validated against A3.3. A1.10 Netting agreement counterparty identifier xxxxxxxxx Provide a netting agreement counterparty identifier. Use same identifier as provided in A1.4 if counterparty and netting agreement counterparty are the same. Use LEI if netting agreement counterparty has one. Information needed to identify unique netting sets Varchar(50) Validated against CP.2. A1.11 Trade date 2014-12-20 Provide trade or other commitment date for the QFC. Information needed to determine when the entity's rights and obligations regarding the position originated YYYY-MM-DD. A1.12 Termination date 2014-03-31 Provide date the QFC terminates or is expected to terminate, expire, mature, or when final performance is required. Information needed to determine when the entity's rights and obligations regarding the position are expected to end YYYY-MM-DD. A1.13 Next call, put, or cancellation date 2015-01-25 Provide next call, put, or cancellation date YYYY-MM-DD. A1.14 Next payment date 2015-01-25 Provide next payment date YYYY-MM-DD. A1.15 Local Currency Of Position USD Provide currency in which QFC is denominated. Use ISO currency code Char(3). A1.16 Current market value of the position in local currency 995000 Provide current market value of the position in local currency. In the case of a guarantee or other third party credit enhancements, provide the current mark-to-market expected value of the exposure. Information needed to determine the current size of the obligation or benefit associated with the QFC Num (25,5). A1.17 Current market value of the position in U.S. dollars 995000 In the case of a guarantee or other third party credit enhancements, provide the current mark-to-market expected value of the exposure. Information needed to determine the current size of the obligation/benefit associated with the QFC Num (25,5). A1.18 Asset Classification 1 Provide fair value asset classification under GAAP, IFRS, or other accounting principles or standards used by records entity. Provide “1” for Level 1, “2” for Level 2, or “3” for Level 3. Information needed to assess fair value of the position Char(1). A1.19 Notional or principal amount of the position in local currency 1000000 Provide the notional or principal amount, as applicable, in local currency. In the case of a guarantee or other third party credit enhancement, provide the maximum possible exposure. Information needed to help evaluate the position Num (25,5). A1.20 Notional or principal amount of the position In U.S. dollars 1000000 Provide the notional or principal amount, as applicable, in U.S. dollars. In the case of a guarantee or other third party credit enhancements, provide the maximum possible exposure. Information needed to help evaluate the position Num (25,5). A1.21 Covered by third-party credit enhancement agreement (for the benefit of the records entity)? Y/N Indicate whether QFC is covered by a guarantee or other third-party credit enhancement. Information needed to determine credit enhancement Char(1) Should be “Y” or “N. A1.21.1 Third-party credit enhancement provider identifier (for the benefit of the records entity) 999999999 If QFC is covered by a guarantee or other third-party credit enhancement, provide an identifier for provider. Use LEI if available. Complete the counterparty master table with respect to a provider that is a non-affiliate Varchar(50) Required if A1.21 is “Y”. Validated against CP.2. A1.21.2 Third-party credit enhancement agreement identifier (for the benefit of the records entity) 4444444 If QFC is covered by a guarantee or other third-party credit enhancement, provide an identifier for the agreement Varchar(50) Required if A1.21 is “Y.” Validated against A3.3. A1.21.3 Covered by third-party credit enhancement agreement (for the benefit of the counterparty)? Y/N Indicate whether QFC is covered by a guarantee or other third-party credit enhancement. Information needed to determine credit enhancement Char(1) Should be “Y” or “N. A1.21.4 Third-party credit enhancement provider identifier (for the benefit of the counterparty) 999999999 If QFC is covered by a guarantee or other third-party credit enhancement, provide an identifier for provider. Use LEI if available. Complete the counterparty master table with respect to a provider that is a non-affiliate Varchar(50) Required if A1.21.3 is “Y”. Validated against CO.2 or CP.2. A1.21.5 Third-party credit enhancement agreement identifier (for the benefit of the counterparty) 4444444 If QFC is covered by a guarantee or other third-party credit enhancement, provide an identifier for agreement Varchar(50) Required if A1.21.3 is “Y”. Validated against A3.3. A1.22 Related position of records entity 3333333 Use this field to link any related positions of the records entity. All positions that are related to one another should have same designation in this field Varchar(100). A1.23 Reference number for any related loan 9999999 Provide a unique reference number for any loan held by the records entity or a member of its corporate group related to the position (with multiple entries delimited by commas) Varchar(500). A1.24 Identifier of the lender of the related loan 999999999 For any loan recorded in A1.23, provide identifier for records entity or member of its corporate group that holds any related loan. Use LEI if entity has one Varchar(500). Table A-2—Counterparty Netting Set Data Field Example Instructions and data application Definition Validation A2.1 As of date 2015-01-05 Data extraction date YYYY-MM-DD. A2.2 Records entity identifier 999999999 Provide the LEI for the records entity Varchar(50) Validated against CO.2. A2.3 Netting agreement counterparty identifier 888888888 Provide an identifier for the netting agreement counterparty. Use LEI if counterparty has one Varchar(50) Validated against CP.2. A2.4 Netting agreement identifier xxxxxxxxx Provide an identifier for the netting agreement Varchar(50) Validated against A3.3. A2.4.1 Underlying QFC obligor identifier 888888888 Provide identifier for underlying QFC obligor if netting agreement is associated with a guarantee or other third party credit enhancement. Use LEI if available Varchar(50) Validated against CO.2 or CP.2. A2.5 Covered by third-party credit enhancement agreement (for the benefit of the records entity)? Y/N Indicate whether the positions subject to the netting set agreement are covered by a third-party credit enhancement agreement Char(1) Should be “Y” or “N.“ A2.5.1 Third-party credit enhancement provider identifier (for the benefit of the records entity) 999999999 Use LEI if available. Information needed to identity third-party credit enhancement provider Varchar(50) Required if A2.5 is “Y”. Validated against CP.2. A2.5.2 Third-party credit enhancement agreement identifier (for the benefit of the records entity) 4444444 Varchar(50) Required if A2.5 is “Y”. Validated against A3.3. A2.5.3 Covered by third-party credit enhancement agreement (for the benefit of the counterparty)? Y/N Information needed to determine credit enhancement Char(1) Should be “Y” or “N. A2.5.4 Third-party credit enhancement provider identifier (for the benefit of the counterparty) 999999999 Use LEI if available. Information needed to identity third-party credit enhancement provider Varchar(50) Required if A2.5.3 is “Y”. Should be a valid entry in the Counterparty Master Table. Validated against CP.2. A2.5.5 Third-party credit enhancement agreement identifier (for the benefit of the counterparty) 4444444 Information used to determine guarantee or other third-party credit enhancement Varchar(50) Required if A2.5.3 is “Y”. Validated against A3.3. A2.6 Aggregate current market value in U.S. dollars of all positions under this netting agreement −1000000 Information needed to help evaluate the positions subject to the netting agreement Num (25,5) Market value of all positions in A1 for the given netting agreement identifier should be equal to this value. A2.6 = A2.7 + A2.8. A2.7 Current market value in U.S. dollars of all positive positions, as aggregated under this netting agreement 3000000 Information needed to help evaluate the positions subject to the netting agreement Num (25,5) Market value of all positive positions in A1 for the given netting agreement identifier should be equal to this value. A2.6 = A2.7 + A2.8. A2.8 Current market value in U.S. dollars of all negative positions, as aggregated under this netting agreement −4000000 Information needed to help evaluate the positions subject to the netting agreement Num (25,5) Market value of all negative positions in A1 for the given Netting Agreement Identifier should be equal to this value. A2.6 = A2.7 + A2.8. A2.9 Current market value in U.S. dollars of all collateral posted by records entity, as aggregated under this netting agreement 950000 Information needed to determine the extent to which collateral has been provided by records entity Num (25,5) Market value of all collateral posted by records entity for the given netting agreement Identifier should be equal to sum of all A4.9 for the same netting agreement identifier in A4. A2.10 Current market value in U.S. dollars of all collateral posted by counterparty, as aggregated under this netting agreement 50000 Information needed to determine the extent to which collateral has been provided by counterparty Num (25,5) Market value of all collateral posted by counterparty for the given netting agreement identifier should be equal to sum of all A4.9 for the same netting agreement identifier in A4. A2.11 Current market value in U.S. dollar of all collateral posted by records entity that is subject to re-hypothecation, as aggregated under this netting agreement 950000 Information needed to determine the extent to which collateral has been provided by records entity Num (25,5). A2.12 Current market value in U.S. dollars of all collateral posted by counterparty that is subject to re-hypothecation, as aggregated under this netting agreement 950000 Information needed to determine the extent to which collateral has been provided by records entity Num (25,5). A2.13 Records entity collateral—net 950000 Provide records entity's collateral excess or deficiency with respect to all of its positions, as determined under each applicable agreement, including thresholds and haircuts where applicable Num (25,5) Should be less than or equal to A2.9. A2.14 Counterparty collateral—net 950000 Provide counterparty's collateral excess or deficiency with respect to all of its positions, as determined under each applicable agreement, including thresholds and haircuts where applicable Num (25,5) Should be less than or equal to A2.10. A2.15 Next margin payment date 2015-11-05 Provide next margin payment date for position YYYY-MM-DD. A2.16 Next margin payment amount in U.S. dollars 150000 Use positive value if records entity is due a payment and use negative value if records entity has to make the payment Num (25,5). A2.17 Safekeeping agent identifier for records entity 888888888 Provide an identifier for the records entity's safekeeping agent, if any. Use LEI if safekeeping agent has one Varchar(50) Validated against SA.2. A2.18 Safekeeping agent identifier for counterparty 888888888 Provide an identifier for the counterparty's safekeeping agent, if any. Use LEI if safekeeping agent has one Varchar(50) Validated against SA.2. Table A-3—Legal Agreements Field Example Instructions and data application Definition Validation A3.1 As Of Date 2015-01-05 Data extraction date YYYY-MM-DD. A3.2 Records entity identifier 999999999 Provide LEI for records entity Varchar(50) Validated against CO.2. A3.3 Agreement identifier xxxxxx Provide identifier for each master agreement, governing document, netting agreement or third-party credit enhancement agreement Varchar(50). A3.4 Name of agreement or governing document ISDA Master 1992 or Guarantee Agreement or Master Netting Agreement Provide name of agreement or governing document Varchar(50). A3.5 Agreement date 2010-01-25 Provide the date of the agreement YYYY-MM-DD. A3.6 Agreement counterparty identifier 888888888 Use LEI if counterparty has one. Information needed to identify counterparty Varchar(50) Validated against field CP.2. A3.6.1 Underlying QFC obligor identifier 888888888 Provide underlying QFC obligor identifier if document identifier is associated with a guarantee or other third party credit enhancement. Use LEI if underlying QFC obligor has one Varchar(50) Validated against CO.2 or CP.2. A3.7 Agreement governing law New York Provide law governing contract disputes Varchar(50). A3.8 Cross-default provision? Y/N Specify whether agreement includes default or other termination event provisions that reference an entity not a party to the agreement (“cross-default Entity”). Information needed to determine exposure to affiliates or other entities Char(1) Should be “Y” or “N. A3.9 Identity of cross-default entities 777777777 Provide identity of any cross-default entities referenced in A3.8. Use LEI if entity has one. Information needed to determine exposure to other entities Varchar(500) Required if A3.8 is “Y”. ID should be a valid entry in Corporate Org Master Table or Counterparty Master Table, if applicable. Multiple entries comma separated. A3.10 Covered by third-party credit enhancement agreement (for the benefit of the records entity)? Y/N Information needed to determine credit enhancement Char(1) Should be “Y” or “N.” A3.11 Third-party credit enhancement provider identifier (for the benefit of the records entity) 999999999 Use LEI if available. Information needed to identity Third-Party Credit Enhancement Provider Varchar(50) Required if A3.10 is “Y”. Should be a valid entry in the Counterparty Master Table. Validated against CP.2. A3.12 Associated third-party credit enhancement agreement document identifier (for the benefit of the records entity) 33333333 Information needed to determine credit enhancement Varchar(50) Required if A3.10 is “Y”. Validated against field A3.3. A3.12.1 Covered by third-party credit enhancement agreement (for the benefit of the counterparty)? Y/N Information needed to determine credit enhancement Char(1) Should be “Y” or “N.” A3.12.2 Third-party credit enhancement provider identifier (for the benefit of the counterparty) 999999999 Use LEI if available. Information needed to identity Third-Party Credit Enhancement Provider Varchar(50) Required if A3.12.1 is “Y”. Should be a valid entry in the Counterparty Master. Validated against CP.2. A3.12.3 Associated third-party credit enhancement agreement document identifier (for the benefit of the counterparty) 33333333 Information needed to determine credit enhancement Varchar(50) Required if A3.12.1 is “Y”. Validated against field A3.3. A3.13 Counterparty contact information: name John Doe & Co Provide contact name for counterparty as provided under notice section of agreement Varchar(200). A3.14 Counterparty contact information: address 123 Main St, City, State Zip code Provide contact address for counterparty as provided under notice section of agreement Varchar(100). A3.15 Counterparty contact information: phone 1-999-999-9999 Provide contact phone number for counterparty as provided under notice section of agreement Varchar(50). A3.16 Counterparty's contact information: email address [email protected] Provide contact email address for counterparty as provided under notice section of agreement Varchar(100). Table A-4—Collateral Detail Data Field Example Instructions and data application Definition Validation A4.1 As of date 2015-01-05 Data extraction date YYYY-MM-DD. A4.2 Records entity identifier 999999999 Provide LEI for records entity Varchar(50) Validated against CO.2. A4.3 Collateral posted/collateral received flag P/N Enter “P” if collateral has been posted by the records entity. Enter “R” for collateral received by Records Entity Char(1). A4.4 Counterparty identifier 888888888 Provide identifier for counterparty. Use LEI if counterparty has one Varchar(50) Validated against CP.2. A4.5 Netting agreement identifier xxxxxxxxx Provide identifier for applicable netting agreement Varchar(50) Validated against field A3.3. A4.6 Unique collateral item identifier CUSIP/ISIN Provide identifier to reference individual collateral posted Varchar(50). A4.7 Original face amount of collateral item in local currency 1500000 Information needed to evaluate collateral sufficiency and marketability Num (25,5) A4.8 Local currency of collateral item USD Use ISO currency code Char(3). A4.9 Market value amount of collateral item in U.S. dollars 850000 Information needed to evaluate collateral sufficiency and marketability and to permit aggregation across currencies Num (25,5) Market value of all collateral posted by Records Entity or Counterparty A2.9 or A2.10 for the given netting agreement identifier should be equal to sum of all A4.9 for the same netting agreement identifier in A4. A4.10 Description of collateral item U.S. Treasury Strip, maturity 2020/6/30 Information needed to evaluate collateral sufficiency and marketability Varchar(200). A4.11 Asset classification 1 Provide fair value asset classification for the collateral item under GAAP, IFRS, or other accounting principles or standards used by records entity. Provide “1” for Level 1, “2” for Level 2, or “3” for Level 3 Char(1) Should be “1” or “2” or “3.” A4.12 Collateral or portfolio segregation status Y/N Specify whether the specific item of collateral or the related collateral portfolio is segregated from assets of the safekeeping agent Char(1) Should be “Y” or “N.” A4.13 Collateral location ABC broker-dealer (in safekeeping account of counterparty) Provide location of collateral posted Varchar(200). A4.14 Collateral jurisdiction New York, New York Provide jurisdiction of location of collateral posted Varchar(50). A4.15 Is collateral re-hypothecation allowed? Y/N Information needed to evaluate exposure of the records entity to the counterparty or vice-versa for re-hypothecated collateral Char(1) Should be “Y” or “N.” Corporate Organization Master Table 1 Field Example Instructions and data application Definition Validation CO.1 As of date 2015-01-05 Data extraction date YYYY-MM-DD. CO.2 Entity identifier 888888888 Provide unique identifier. Use LEI if available. Information needed to identify entity Varchar(50) Should be unique across all record entities. CO.3 Has LEI been used for entity identifier? Y/N Specify whether the entity identifier provided is an LEI Char(1) Should be “Y” or “N.” CO.4 Legal name of entity John Doe & Co Provide legal name of entity Varchar(200). CO.5 Immediate parent entity identifier 77777777 Use LEI if available. Information needed to complete org structure Varchar(50). CO.6 Has LEI been used for immediate parent entity identifier? Y/N Specify whether the immediate parent entity identifier provided is an LEI Char(1) Should be “Y” or “N.” CO.7 Legal name of immediate parent entity John Doe & Co Information needed to complete org structure Varchar(200). CO.8 Percentage ownership of immediate parent entity in the entity 100.00 Information needed to complete org structure Num (5,2). CO.9 Entity type Subsidiary, foreign branch, Information needed to complete org structure Varchar(50). CO.10 Domicile New York, New York Enter as city, state or city, foreign country Varchar(50). CO.11 Jurisdiction under which incorporated or organized New York Enter as state or foreign jurisdiction Varchar(50). CO.12 Reporting status REN Indicate one of the following, as appropriate, given status of entity under the this part. Information needed to validate compliance with the requirements of this part Char(3) Should be “REN” or “NFC” or “EXC” or “DEM” or “ZER” or “OTH.” 1 Counterparty Master Table Field Example Instructions and data application Definition Validation CP.1 As of date 2015-01-05 Data extraction date YYYY-MM-DD. CP.2 Counterparty identifier 888888888 Use LEI if counterparty has one. Should be used consistently across all records entities within a corporate group. The counterparty identifier shall be the global legal entity identifier if one has been issued to the entity. If a counterparty transacts with the records entity through one or more separate foreign branches or divisions and any such branch or division does not have its own unique global legal entity identifier, the records entity must include additional identifiers, as appropriate to enable the FDIC to aggregate or disaggregate the data for each counterparty and for each entity with the same ultimate parent entity as the counterparty Varchar(50). CP.3 Has LEI been used for counterparty identifier? Y/N Indicate whether the counterparty identifier is an LEI Char(1) Should be “Y” or “N.” CP.4 Legal name of counterparty John Doe & Co Information needed to identify and, if necessary, communicate with counterparty Varchar(200). CP.5 Domicile New York, New York Enter as city, state or city, foreign country Varchar(50). CP.6 Jurisdiction under which incorporated or organized New York Enter as state or foreign jurisdiction Varchar(50). CP.7 Immediate parent entity identifier 77777777 Provide an identifier for the parent entity that directly controls the counterparty. Use LEI if immediate parent entity has one Varchar(50). CP.8 Has LEI been used for immediate parent entity identifier? Y/N Indicate whether the immediate parent entity identifier is an LEI Char(1) Should be “Y” or “N.” CP.9 Legal name of immediate parent entity John Doe & Co Information needed to identify and, if necessary, communicate with counterparty Varchar(200). CP.10 Ultimate parent entity identifier 666666666 Provide an identifier for the parent entity that is a member of the corporate group of the counterparty that is not controlled by another entity. Information needed to identify counterparty. Use LEI if ultimate parent entity has one Varchar(50) CP.11 Has LEI been used for ultimate parent entity identifier? Y/N Indicate whether the ultimate parent entity identifier is an LEI Char(1) Should be “Y” or “N.” CP.12 Legal name of ultimate parent entity John Doe & Co Information needed to identify and, if necessary, communicate with counterparty Varchar(100). Booking Location Master Table Field Example Instructions and data application Definition Validation BL.1 As of date 2015-01-05 Data extraction date YYYY-MM-DD. BL.2 Records entity identifier 999999999 Provide LEI Varchar(50) Should be a valid entry in the Corporate Org Master Table. BL.3 Internal booking location identifier New York, New York Provide office where the position is booked. Information needed to determine the headquarters or branch where the position is booked, including the system on which the trade is booked, as well as the system on which the trade is settled Varchar(50). BL.4 Unique booking unit or desk identifier xxxxxx Provide unit or desk at which the position is booked. Information needed to help determine purpose of position Varchar(50). BL.5 Unique booking unit or desk description North American trading desk Additional information to help determine purpose of position Varchar(50). BL.6 Booking unit or desk contact—phone 1-999-999-9999 Information needed to communicate with the booking unit or desk Varchar(50). BL.7 Booking unit or desk contact—email [email protected] Information needed to communicate with the booking unit or desk Varchar(100). Safekeeping Agent Master Table Field Example Instructions and data application Definition Validation SA.1 As of date 2015-01-05 Data extraction date YYYY-MM-DD SA.2 Safekeeping agent identifier 888888888 Provide an identifier for the safekeeping agent. Use LEI if safekeeping agent has one Varchar(50). SA.3 Legal name of safekeeping agent John Doe & Co Information needed to identify and, if necessary, communicate with the safekeeping agent Varchar(200). SA.4 Point of contact—name John Doe Information needed to identify and, if necessary, communicate with the safekeeping agent Varchar(200). SA.5 Point of contact—address 123 Main St, City, State Zip Code Information needed to identify and, if necessary, communicate with the safekeeping agent Varchar(100). SA.6 Point of contact—phone 1-999-999-9999 Information needed to identify and, if necessary, communicate with the safekeeping agent Varchar(50). SA.7 Point of contact—email [email protected] Information needed to identify and, if necessary, communicate with the safekeeping agent Varchar(100). Details of Formats Format Content in brief Additional explanation Examples YYYY-MM-DD Date YYYY = four digit date, MM = 2 digit month, DD = 2 digit date 2015-11-12 Num (25,5) Up to 25 numerical characters including 5 decimals Up to 20 numerical characters before the decimal point and up to 5 numerical characters after the decimal point. The dot character is used to separate decimals 1352.67 Char(3) 3 alphanumeric characters The length is fixed at 3 alphanumeric characters USD Varchar(25) Up to 25 alphanumeric characters The length is not fixed but limited at up to 25 alphanumeric characters asgaGEH3268EFdsagtTRCF543