Mortgage Bankers Financial Reporting Form

Transcription

1 Mortgage Bankers Financial Reporting Form Fannie Mae Form 1002 / Freddie Mac Form 1055 Ginnie Mae Form HUD This copy of the form is for informational uses only. Please submit your MBFRF online at April 2008

2 MBFR Revised Definitions Table of Contents PROFILE... 2 SCHEDULE A: ASSETS... 7 SCHEDULE A-030: SECURITIES SCHEDULE A-060: MORTGAGE LOANS HELD FOR SALE AND HELD FOR INVESTMENT, UPB. 13 SCHEDULE A-090: REAL ESTATE OWNED SCHEDULE A-120R: ROLLFORWARD OF MORTGAGE SERVICING RIGHTS (MSRS) SCHEDULE B: LIABILITIES AND EQUITY SCHEDULE B-250R: EQUITY ROLLFORWARD SCHEDULE C: INCOME SCHEDULE D: NON-INTEREST EXPENSES AND NET INCOME SCHEDULE H: NUMBER OF FULL-TIME EQUIVALENT (FTE) EMPLOYEES SCHEDULE I: LOAN ORIGINATIONS SCHEDULE K: DEBT FACILITIES SCHEDULE L: SERVICING PORTFOLIO SCHEDULE N: RECOURSE EXPOSURE SCHEDULE O: RESERVES AND VALUATION ALLOWANCE ROLLFORWARDS SCHEDULE P: GNMA PASS-THROUGH DATA SCHEDULE Q: PLEDGED OR RESTRICTED ITEMS SCHEDULE R: LOAN MODIFICATIONS SCHEDULE CF: SELECTED CASH FLOW DATA Page 1

3 PROFILE Reporting Period As of the Period Ending Contact Name Contact Position Contact Phone Number Contact Institution Name Institution Address (1) Institution Address (2) Institution City Institution State Institution Zip Code Institution Web Address Institution FHA Number Institution Fannie Mae ID Number Institution Freddie Mac ID Number Institution Ginnie Mae ID Number Institution Type For the contact information fields, please enter the contact information for who will be the point of contact for all WebMB related information. (see above) (see above) (see above) Please enter the full legal name of the filing entity. Please enter the address information for the main office of the filing entity. (see above) (see above) (see above) (see above) Please enter the institution's web address. Please enter your Federal Housing Administration assigned id. If you do not have one, please contact the system administrator at to be assigned a dummy FHA id. This number will be your user id. Please enter your Fannie Mae seller/servicer identifier here. Please enter your Freddie Mac identifier here. Please enter your Ginnie Mae identifier here. Select one of the following from the drop down box: Direct Sub of Bank - Select this if the institution is a wholly owned subsidiary of a bank Direct Sub of Thrift or Credit Union - Select this if the institution is a wholly owned subsidiary of a thrift or credit union Direct Sub of Bank Holding Company - Select this if the institution is a wholly owned subsidiary of a bank holding company Sub of a Non-Depository Publicly Traded Entity - Select this if the institution is a wholly owned subsidiary of a publicly traded non-depository Privately Held Company (Independent Mortgage Bank) - Select this if the institution is a standalone entity with internal stock holders Publicly Held Company (Independent Mortgage Bank) - Select this if the institution is independent and publicly traded Commercial Only Lender - Select this if the institution originates multifamily and/or commercial loans exclusively Trust Select this if the institution s primary business is to sell shares to individuals and invest in loans and/or securities issued by other companies. This does not include Real Estate Investment Trusts, which would be selected below. Page 2

4 Housing and Finance Agency Select this if the institution is a state or local government housing and finance agency Real Estate Investment Trust - Select this if the institution is a corporation or trust that uses the pooled capital of many investors to purchase and manage income property (equity REIT) and/or mortgage loans (mortgage REIT) Hedge Fund Select this if the institution is organized as a hedge fund, which is a flexible investment company that typically uses high-risk techniques (not allowed for mutual funds) such as short-selling and heavy leveraging for a small number of qualified investors who make high minimum investments Direct Sub of Hedge Fund Select this if the institution is a wholly owned subsidiary of a hedge fund Other - Select this if none of the other institution types applies Is Institution Woman-Owned? Is Institution Minority-Owned? Does Institution Originate Residential 1-4 Unit Mortgage Loans? Does Institution Service Single-Family Mortgage Loans or own mortgage servicing rights? Does Institution Originate and/or Service Multifamily, Commercial, or Farm Mortgage Loans? Institution s Fiscal Year-End Date Operations Commenced Name of Independent Auditor Balance Sheet Date of Most Recently Audited Financial Statements Independent Auditor Opinion for Most Recently Audited Financial Statement Select one of the following from the drop down box: Yes No Select one of the following from the drop down box: Not Minority Owned African American Hispanic American American Indian/Alaskan Asian American/Pacific Other Select one of the following from the drop down box: Yes No Select one of the following from the drop down box: Yes No Select one of the following from the drop down box: Yes No Please enter the date for which the accounting books are closed. If the fiscal year end does not coincide with the end of a calendar quarter please refer to the FAQs to determine what data to report. Please enter the date that your institution began operations. Please enter the full legal name of your institution's auditing firm. Please enter the as of date of the most recent audited financial statements. Select one of the following from the drop down box: Unqualified: The Auditor's opinion on the financial statements is given without any reservations. Such an opinion basically states that based upon their examination the auditor feels the institution's financial statements were prepared in accordance with generally accepted accounting principles and accurately reflect the results of operations and financial condition of the institution for the period audited. Qualified: the Auditor's opinion of a financial statement for which some limitations Page 3

5 Reason for Auditor Opinion of "Disclaimer" Number of Consecutive Years Current Acctg Firm has Audited Institution Significant Events Comments Direct Parent Direct Parent Type existed, such as an inability to gather certain information or a significant upcoming event which may or may not occur; opposite of unqualified opinion. Adverse: Expression of an opinion in an Auditor's report which states that Financial Statements do not fairly present the financial position, results of operations and cash flows in conformity with Generally Accepted Accounting Principles (GAAP). Disclaimer: Is a Unqualified opinion with one of the following explanatory issues: o Part of audit was performed by another auditor o Departure from an accounting principle o Uncertainties exist o Lack of consistency o Going-concern considerations Select one of the following reasons for an auditor s opinion of disclaimer : Not Applicable Part of audit was performed by another auditor Departure from an accounting principle Uncertainties exist Lack of consistency Going-concern considerations Other Please enter the number of consecutive years the institution's current auditor has audited the institution. Indicate whether or not your institution has had any significant events during the reporting period, such as the sale of all or a portion of company, the shut down of a line of business or channel, bankruptcy filing, restatement, delisting, recapitalization, etc. Select one of the following from the drop down box: Yes No If you selected Yes directly above, describe any significant events, or provide other comments that may explain out-of-the-ordinary changes in your reporting, during the reporting period. If the filing institution is a wholly owned subsidiary, please enter the direct parent's legal name here. Select one of the following for the parent type from the drop down box (see definitions in Institution Type above): Direct Sub of Bank Direct Sub of Thrift or Credit Union Direct Sub of Bank Holding Company Sub of a Non-Depository, Publicly Traded Entity Privately Held Company (Independent Mtg Bank) Publicly Held Company (Independent Mtg Bank) Commercial Only Lender Trust Housing and Finance Agency Real Estate Investment Trust Hedge Fund Direct Sub of Hedge Fund Other Page 4

6 Direct Parent Federal Reserve System ID Ultimate Parent Ticker Symbol Third-party Service Used for Inventory/Pipeline? Name of Company Does the service develop daily pricing for you? Does it enter into trades for you? Does it do the valuation work for you? Third Party Valuation of MSRs Name of MSR Valuation Firm The unique ten-digit identification number assigned by the Federal Reserve when a bank becomes a Federal Reserve Member. Please enter the ultimate parent's full legal name here. Please enter the institution s ticker symbol used for stock trading. Indicate if you used a third-party (external to your institution) service for inventory/pipeline valuation and/or hedging during the reporting period. Select one of the following from the drop down box: N/A Yes No If you used a third-party service for inventory/pipeline valuation or hedging, indicate the name of the company. If you use more than one company, indicate the primary one used. If you used a third-party service, indicate if the service develops daily pricing figures for your institution. Select one of the following from the drop down box: Yes No If you used a third-party service, indicate if the service enters into trades for your institution. Select one of the following from the drop down box: N/A Yes No If you used a third-party service, indicate if the service does valuation work (e.g., Lower of Cost or Market (LOCOM), mark-to-market calculations, etc.) for your institution. Select one of the following from the drop down box: N/A Yes No Indicate if your institution has a third-party valuation of the mortgage servicing rights (MSR) portfolio computed. Select the frequency of the valuation: None Daily Weekly Bi-weekly (or twice a month) Monthly Quarterly Semi-Annually Annually Other If you used a third-party valuation service, enter the name of the valuation firm. Page 5

7 Release to MBA Select one of the following options: Release my data to the MBA Do not release my data to the MBA Continuously release my data to the MBA Page 6

8 SCHEDULE A: ASSETS A010 Cash and Cash Equivalents, Unrestricted Cash and cash equivalents as defined in Paragraphs 7 and 8 of FAS 95. Includes only unrestricted funds. Does not include escrow funds for payment of mortgagors' taxes, insurance, and related items, or other fiduciary funds (which should be reported on line A250). A020 Cash and Cash Equivalents, Restricted Cash and cash equivalents whose use in whole or in part is restricted for specific purposes under contractual agreements. Does not include escrow funds for payment of mortgagors' taxes, insurance, and related items, or other fiduciary funds (which should be reported on line A250). A030 Securities Held to Maturity, at Amortized Cost Securities that the lender has the positive intent and ability to hold to maturity. Unless the fair value option was elected under FAS 159, these securities are carried at amortized historical cost subject to write-downs for other than temporary impairment. Includes both short- and long-term held-to-maturity investments. The total, which is the sum of certain line items on schedule A-030, is net of unamortized deferred fees and costs. A032 Securities Held to Maturity, at Fair Value Securities where the fair value option was elected under FAS 159. These securities are carried at fair value. This is the sum of certain line items on schedule A-030. A034 Securities Available for Sale Securities that the lender does NOT have the positive intent and ability to hold to maturity, yet does NOT intend to actively trade. Must be reported at fair market value (per FAS 115 and FAS 140) with changes in values included in the other comprehensive income on the balance sheet. This is the sum of certain line items on schedule A-030. A036 Trading Account Securities Securities that are routinely traded and sold as a course of normal business operations. Includes MBS intended for immediate or nearterm sale, including MBS held in conjunction with mortgage banking activities. Must be reported at fair market value (per FAS 115 and FAS 140) with changes in value (i.e., unrealized gains/loss) included in earnings. This is the sum of certain line items on schedule A-030. A040 Reverse Repurchase Agreements Outstanding balance on repurchase agreements for which the institution serves as the "buyer-lender." A050 Receivables from Unrelated Parties Non-mortgage notes, advances and other receivables that are not due from related parties (affiliates, officers, stockholders, employees), not reported on a separate line on this form, and that are considered collectable in the normal course of business. This should not include mortgage loan interest receivable (which is reported on line A230B) or accounts receivable (which is reported on line A230C). A060 Mortgage Loans Held for Sale (HFS), at Lower of Cost or Market (LOCOM) Residential (1-4 unit), multifamily, and commercial loans, including farm loans, held for sale that are carried at lower of cost or market. This line should not include any loans held for sale where fair value option was elected under FAS 159 (which should be reported on Page 7

9 A062 A064 A066 A070 Mortgage Loans Held for Sale (HFS), at Fair Value Mortgage Loans Held for Investment (HFI), at Amortized Cost Mortgage Loans Held for Investment (HFI), at Fair Value Other Financial Instrument Assets, at Fair Value A062) The total, which is the sum of certain line items on schedule A-060, is net of valuation allowances and deferred fees and costs. Residential (1-4 unit), multifamily, and commercial loans, including farm loans, held for single-family sale where the fair value option was elected under FAS 159. This is the sum of certain line items on schedule A-060. The UPB of residential (1-4 unit), multifamily, and commercial loans, including farm loans, held for investment, including undisbursed funds and net of premiums or discounts and related amortization. The total, which is the sum of certain line items on schedule A-060, is net of reserves for credit losses and unamortized deferred fees and costs. The UPB of residential (1-4 unit), multifamily, and commercial loans, including farm loans, held for investment where the fair value option was elected under FAS 159. This is the sum of certain line items on schedule A-060. Fair value of other financial instruments where the fair value option was elected under FAS 159, and where the fair value is an asset. This should not include loans held for sale, at fair value or loans held for investment, at fair value because they are reported separately. A080 Non-Mortgage Investments The UPB of investments not secured by mortgage property and not included in other line items. Consumer loans and investments in certificates of deposit, annuities, stocks and bonds should be included here. Do not include Other Financial Instruments (which are reported in item A070). A090 A100 Real Estate Owned, at Net Realizable Value Investment in Joint Ventures, Partnerships, and Other Entities Sum of line items A090A and A090B from Schedule A-090. This includes only real estate acquired through foreclosure, deed-in-lieu, or similar means (net of any related valuation allowances). Equity in unconsolidated joint ventures, partnerships, subsidiaries, affiliates or other legal entities accounted for using the equity method of accounting. A110 Other Real Estate Investments The carrying value of real estate owned not included in line item A090. This includes any real estate that was purchased and excludes real estate acquired through foreclosure, deed-in-lieu, or similar means. A160 Net Mortgage Servicing Rights From Schedule A-160. Includes both MSRs carried at amortized cost net of any valuation allowance and MSRs carried at fair value. A170 Reserve for Other Losses Contra Reserves or allowances for assets on the balance sheet that are not reported elsewhere. This line should not include Reserves for Credit Losses On Loans Held For Investment, (which should be reported on line AO64AF), LOCOM valuation allowances on loans held for sale (which should be reported on line A060AE), and the REO Valuation Allowance (which should be reported on line A090B). This line should include things like allowances for uncollectible receivables. This must equal line O250 on Schedule O and it must be less than or equal to zero. Page 8

10 A180 Property, Equipment, Leasehold, Net of Accum. Depreciation Total cost of fixed assets, net of accumulated depreciation and amortization. You must also complete the Memo field in item A250 below to report certain types of property and equipment. A190 Receivables from Related Parties Receivables due from related parties -- affiliates, officers, stockholders, and employees. This should not include mortgage loan interest receivable (which is reported on line A230B) or accounts receivable (which are reported on line A230C). A200 Deferred Tax Assets If taxes are receivable, this value will be positive. If taxes are payable, report the balance on the Deferred Tax Liability line, item B200. Current taxes receivable should be included in line item A390 and current taxes payable should be included in the Other Short-Term Liabilities line, item B120. A210 Goodwill and Other Intangible Assets Unamortized cost of "goodwill" (excess of cost over fair market value of identifiable net assets acquired), net of any impairment adjustments. Includes organization costs and other intangible assets not included in any of the above items. A220 Derivative Assets This is a total from the Derivatives schedule A-220. It includes any derivative investments/instruments that are required to be carried on the balance sheet as derivative assets according to the provisions of FAS 133 and subsequent amendments. A230 Other Assets Includes all other tangible assets that are not already accounted for in other areas of the asset section. This is the total from Schedule A230 Other Assets schedule. A240 Total Assets The sum of line items A010 through A230. A250 MEMO: Escrow Funds (Held in Trust for Investors or Mortgagors) Funds that are held in trust for payment of principal and interest monies held, mortgagors' taxes, insurance and related items, or other fiduciary funds. Includes restricted cash and buydown escrow accounts. These amounts are not owned by the institution so they should not be included in total assets or total liabilities. Companies often report this amount on the face of the balance sheet as a memo item under total assets with a corresponding memo item under total liabilities & owners equity. The amount is only entered once on this form. A260 MEMO: Capitalized Hardware and Other Telecommunications Property and Equipment Report the dollar amount of assets related to capitalized hardware and other telecommunications equipment that were included in item A180 Property, Equipment, and Leasehold. This amount should be net of accumulated depreciation and amortization. A262 MEMO: Capitalized Software Report the dollar amount of assets related to capitalized software that were included in item A180 Property, Equipment, and Leasehold. Page 9

11 This amount should be net of accumulated depreciation and amortization. A264 MEMO: Watercraft Report the dollar amount of assets related to watercraft that were included in item A180 Property, Equipment, and Leasehold. This amount should be net of accumulated depreciation and amortization. A266 MEMO: Aircraft Report the dollar amount of assets related to aircraft that were included in item A180 Property, Equipment, and Leasehold. This amount should be net of accumulated depreciation and amortization. Page 10

12 SCHEDULE A-030: SECURITIES Enter the carrying amount of relevant securities. Complete the appropriate column based on management s accounting designations and elections: Held to Maturity at Amortized Cost enter for loans/securities designated by management as held to maturity where the fair value option under FAS 159 was not elected. Held to Maturity at Fair Value enter for loans/securities designated by management as held to maturity where the fair value option under FAS 159 was elected. Available for Sale enter for securities designated by management as available for sale. Trading Account enter for securities designated by management as trading. Note that Investment Grade means the security has a rating equivalent to AAA, AA, A, or BBB from a nationally recognized statistical rating organization (NRSRO) such as Fitch, Moody s, Standard & Poors, etc. Non-Investment Grade means a rating equivalent to BB or below from a NRSRO. Investment-Grade Securities A030A Agency MBS Carrying amount of mortgage-backed securities, both residential (1-to- 4 unit) and multifamily, issued by the agencies (Fannie Mae, Freddie Mac, Ginnie Mae, etc.). A030B Non-Agency MBS Carrying amount of residential (1-to-4 unit) mortgage-backed securities issued by a non-agency issuer with the equivalent of an investment grade of AAA, AA, A, or BBB rating by a nationally recognized statistical rating organization ( NRSRO ). A030C Commercial MBS Investment Grade Carrying amount of commercial mortgage-backed securities rated investment grade of AAA, AA, A, or BBB rating by a NSRO. A030D A030E Non-Mortgage ABS Investment Grade Obligations of Government Sponsored Enterprise Carrying amount of non-mortgage asset-backed securities rated investment grade of AAA, AA, A, or BBB rating by a NSRO. Carrying amount of debt securities issued by a Government Sponsored Enterprise, such as Fannie Mae, Freddie Mac, or a Federal Home Loan Bank. A030F U.S. Treasury Obligations Carrying amount of securities that are backed by obligations of the United States Treasury. A030G Other Securities Investment Grade Carrying amount of all other investment grade securities not included above. A030H Total Investment-Grade Securities Sum of line items A030A to A030G. Non-Investment Grade Securities A030L Non-Agency MBS Non-Investment Grade A030M A030N Principal Only Securities Non- Investment Grade Interest Only Strips Non-Investment Grade Carrying amount of mortgage-backed securities issued by a nonagency issuer with the equivalent of a non-investment grade of BB or below rating by a NRSRO. Carrying amount of securities in which the holder is entitled to receive predominantly principal payments. Include only non-investment grade securities those with a BB or below rating by a NRSRO. Carrying amount of securities in which the holder is entitled to receive only interest payments. Note that any servicing fees retained in excess of a normal servicing fee without a legal form as a security (also know Page 11

13 A030O A030P A030Q Commercial MBS Non-Investment Grade Debt Securities Non-Investment Grade Other Securities Non-Investment Grade as excess servicing ) should be included in mortgage servicing rights on Schedule A-160. Include only non-investment grade securities those with a BB or below rating by a NRSRO. Carrying amount of commercial mortgage-backed securities rated noninvestment grade of BB or below rating by a NRSRO. Carrying amount of debt securities rated non-investment grade of BB or below rating by a NRSRO. Carrying amount of all other securities rated non-investment grade of BB or below rating by a NRSRO. A030R Total Non-Investment Grade Securities Sum of line items A030L through A030Q. A030S Non-Rated Retained Interests Carrying amount of retained interests from securitizations that are not rated by a NRSRO. A030U Other Securities Carrying amount of other non-rated securities, and all other securities not included above. A030V Total Securities Sum of A030H, A030R, A030S and A030U. A030W Unamortized Deferred Fees and Costs, if Not Included Above Unamortized Deferred Fees and Costs related to securities, if not included above. A030T Net Securities Sum of A030V and A030W. Page 12

14 SCHEDULE A-060: MORTGAGE LOANS HELD FOR SALE AND HELD FOR INVESTMENT, UPB Residential First Mortgages (1-4 Unit) A060A Government (FHA/VA/RHS) A062A Fixed A064A A066A Unpaid principal balance of 1-to-4 unit residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) in which the mortgage rate remains fixed throughout the life of the loan, for example, 15-year, 20- year, and 30 year loans. A060B A062B A064B A066B A060C A062C A064C A066C A060D A062D A064D A066D A060E A062E A064E A066E A060F A062F A064F A066F A060G A062G A064G A066G A060H A062H Government (FHA/VA/RHS) ARM Prime Conforming Fixed Prime Conforming ARM Prime Non-Conforming (Jumbo) Fixed Prime Non-Conforming (Jumbo) ARM Other Fixed Other ARM Unpaid principal balance of 1-to-4 unit residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. FHA Home Equity Conversion Mortgages (reverse mortgages) is reported below in item A060N Reverse Mortgages. Unpaid principal balance of 1-to-4 unit residential first mortgage loans that are eligible for sale to Fannie Mae/Freddie Mac and in which the mortgage rate remains fixed throughout the life of the loan. This should not include FHA and VA loans because they are reported separately on this form. Unpaid principal balance of 1-to-4 unit residential first mortgage loans that are eligible for sale to Fannie Mae/Freddie Mac and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. This should not include FHA and VA loans because they are reported separately on this form. Unpaid principal balance of 1-to-4 unit residential first mortgage loans that are not Alt-A or non-prime credit grade (see definition in A060G below), whose balances exceed Fannie Mae/Freddie Mac loan limits and in which the mortgage rate remains fixed throughout the life of the loan. Unpaid principal balance of 1-to-4 unit residential first mortgage loans that are not Alt-A or non-prime credit grade (see definition in A060G below), whose balances exceed Fannie Mae/Freddie Mac loan limits and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. Unpaid principal balance of al other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime credit grade loans and in which the mortgage rate remains fixed throughout the life of the loan. Non-prime loans are considered those to lower credit quality borrowers (generally <620 FICO) who do not qualify for prime or Alt-A loans. They often contain other risky features such as high loan to value (LTV) ratios and limited documentation. Unpaid principal balance of all other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime Page 13

15 A064H A066H A060I A062I A064I A066I Total Residential First Mortgage Loans credit grade loans (see definition in A060G above) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. The sum of lines A060A to A060H, A062A to A062H, A064A to A064H, or A066A to A066H, as relevant. Other Mortgages A060L Closed-End Second Mortgages A062L A064L A066L Unpaid principal balance of mortgages that have rights subordinate to a first mortgage. Report both fixed rate and adjustable rate second mortgages here. Do not include loans under lines of credit that permit borrowers the ability to obtain cash advances based on approved line of credit. A060M A062M A064M A066M Funded HELOCs Unpaid principal balance of mortgages that have rights subordinate to a first mortgage. This line should include home equity loans that permit borrowers the ability to obtain cash advances based on approved line of credit. Exclude HELOC commitments extended to borrowers for which there was no funding. A060N A062N A064N A066N Reverse Mortgages Unpaid principal balance of home equity loans for homeowners 62 years of age or older, advanced as a lump sum at closing, regular payments over a time period, or as a line of credit that do not require any repayment as long as the home remains the principal residence of the borrower. This should include FHA Home Equity Conversion Mortgages (HECM). A060O A062O A064O A066O A060P A062P A064P A066P A060Q A062Q A064Q A066Q A060R A062R A064R A066R A060V A062V A064V A066V Construction and Land Development Loans Multifamily Loans Agency Commercial Mortgage Loans Other Mortgage Loans Total Other Loans Unpaid principal balance of 1- to 4-unit residential construction-topermanent loans to home buyers and lot loans to consumers. Unpaid principal balance of mortgages for buildings with more than four residential rental units and which are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) or by the agencies (Fannie Mae or Freddie Mac). Unpaid principal balance of mortgages for commercial properties such as apartment buildings, office towers, industrial buildings, hotels, and retail shopping malls. Do not report multifamily loans that are government- or agency-guaranteed, reported above. Unpaid principal balance of all other mortgages not reported above, including land development loans to builders. The sum of A060L to A060R, A062L to A062R, A064L to A064R, or A066L to A066R, as relevant. Page 14

16 A060W A062W A064W A066W Adjustments A062X A066X A060Y A064Y A060Z A064Z A060AA A064AA A060AB A064AB A060AC A064AC Total Mortgage Loans, UPB (before adjustments) Fair Value Adjustments for Loans Held For Sale (for FAS 159) (Discount)/Premium on Loans Contra Other Deferred Fees on Loans Contra Deferred Costs on Loans Contra Basis Adjustments from Hedging Other Basis Adjustments The sum of A060I and A060U, A062I and A062U, A064I and A064U, or A066I and A066U, as relevant. Basis adjustments relating to changes in the fair value of loans held for sale. This applies to loans held for sale that are carried at fair value (i.e., where the fair value option was elected under FAS 159). Discounts or premiums on loans. Deferred fees on loans per FAS 91. This would include origination fees and underwriting fees collected from borrowers. Not applicable for loans carried at fair value. This amount must be less than or equal to zero. Deferred direct origination costs, per FAS 91. Not applicable for loans carried at fair value. This amount must be less than or equal to zero. Basis adjustments relating to the effective portion of hedges, per FAS 133 and subsequent amendments. Not applicable for loans carried at fair value. Other basis adjustments not reported separately. A064AD Accum Amort. of Discounts/Premiums Deferred Fees & Cost, and Basis Adjustments A060AE LOCOM Valuation Allowance Contra A064AF Reserve For Credit Losses On Loans Held For Investment at Amortized Cost Accumulated amortization of discounts/premiums, deferred fees and costs, and basis adjustments that are required to be amortized in accordance with FAS 91. Only applies to loans held for investment that are carried at amortized historical cost. Not applicable for loans held for sale or any loans carried at fair value. Lower of Cost or Market (LOCOM) valuation allowance contra amount: Net unrealized loss on loans held for sale per FAS 65. This amount must be less than or equal to zero. Reserve for credit losses on loans held for investment that are recorded at amortized cost. Not applicable for loans held for sale or any loans carried at fair value. This must equal line O060 on Schedule O. A060AG A062AG A064AG A066AG A060T A062T A064T A066T A060AH A062AH A064AH A066AH Total Adjustments Total Mortgage Loan, UPB (after adjustments) MEMO: UPB of Loans Included in Total Mortgage Loans (before Adjustments) that are Accounted for as Financings. For item A060AG, the sum of line items A060Y to A060AE. For item A062AG, line A062X. For item A064AG, the sum of lines A060Y to A064AF. For item A066AG, the item A066X. The sum of A060W and A060AG, A062W and A062AG, A064W and A064AG, or A066W and A066AG, as relevant. MEMO: The unpaid principal balance of loans included in lines A060W, A062W. A064W and A066W associated with single-family securitizations accounted for as financings rather than sales under FAS 140 and subsequent accounting pronouncements. This amount should Page 15

17 A060AI A062AI A064AI A066AI MEMO: UPB of Loans Included in Total Mortgage Loans (before Adjustments) that are on Non- Accrual Status /Non Interest Earning not include any adjustments from schedule A-160. These amounts should be included in the appropriate loan category above. Note that the debt associated with these securitizations is reported separately on a liability line called Collateralized Mortgage Debt Relating To Financings, item B020. The unpaid principal balance of loans included in lines A060W, A062W. A064W and A066W that are on non-accrual status (i.e., where interest income is no longer being accrued because the loan is delinquent). This amount should not include any adjustments from schedule A-160. Page 16

18 SCHEDULE A-090: REAL ESTATE OWNED A090A Real Estate Owned, at Cost Investment in real estate acquired through foreclosure, deed-inlieu, or similar means. A090B Valuation Allowance Contra The net unrealized loss the amount by which cost exceeds market value on real estate owned that is reported on line A090A. This amount must be less than or equal to zero. This must equal line O130 from Schedule O. A090T Real Estate Owned at Net Realizable Value Sum of line items A090A and A090B. Page 17

19 SCHEDULE A-120R: ROLLFORWARD OF MORTGAGE SERVICING RIGHTS (MSRS) Rollforward of Amortized MSRs (excluding Valuation Allowance) A120A Balance at Beginning of Period FAS 156 describes two types of servicing rights: Amortized (which is the method promulgated by FAS 140) and Fair Value (which is a new way to account for MSRs if the fair value option under FAS 156 is elected). This section is for Amortized servicing rights. This line is the net Amortized MSR asset at the beginning of the period. This balance should be equal to net Amortized MSR at the end of the last period. A120B Additions: from Transfers of Financial Assets Amortized MSRs capitalized during the period in conjunction with the sale or securitization of loans. A120C Additions: From Purchases and Other Assumptions Amortized MSRs purchased or otherwise assumed during the period. A120D Disposals: Sales and Other The amount of MSRs that was written-off as a result of a sale of MSRs during the period. Premiums received on loans sold servicing released should not be reported here because they should be captured in line item C330. This amount must be less than or equal to zero. A120E Amortization (must be negative) The amount of MSRs that were amortized during the quarter. This amount must be less than or equal to zero. A120F A120G Other Than Temporary Impairment (OTTI) Basis Adjustments from Net Hedging Activity The amount of Amortized MSRs that were written off during the period as a result of other than temporary impairment. This amount must be less than or equal to zero. Basis adjustments relating to the effective portion of hedges of Amortized MSRs, per FAS 133 and subsequent amendments. Not applicable for loans carried at fair value. A120H Other Changes Other changes not reported on a separate line above. A120T Balance at End of Period The sum of line items A120A through A120H. Rollforward of MSR Valuation Allowance A130A Balance at Beginning of Period Amortized MSRs must be stratified by risk characteristics and each stratum is subject to an impairment test and LOCOM accounting at the end of each reporting period. Any LOCOM amount is posted to a valuation allowance, which can potentially be reversed in future periods. This line is the valuation allowance for Amortized MSRs at the beginning of the period. It is not applicable for Fair Value MSRs. A130B Change in Valuation Allowance Changes in the Amortized MSR valuation allowance during the period. This can be a positive or a negative number. This is not applicable for Fair Value MSRs. Page 18

20 A130T Balance at End of Period Valuation allowance for Amortized MSRs at the end of the period. It is not applicable for Fair Value MSRs. A140T A130E Total Amortized MSRs, Net of Valuation Allowance, at End of Period MEMO: Fair Value of Amortized MSRs at End Of Period The sum of lines A120T and A130T. This is the net carrying value of Amortizing MSRs at the end of the period. This is a memo field only. This is the fair value of the entire Amortizing MSR portfolio at the end of the period. The amount should be greater than or equal to line A140T. Rollforward of Fair Value MSRs A150A Balance at Beginning of Period FAS 156 describes two types of servicing rights: Amortized (which is the method promulgated by FAS 140) and Fair Value (which is a new way to account for MSRs if the fair value option under FAS 156 is elected). This section is for Fair Value MSRs. This line is the net Fair Value MSR asset at the beginning of the period. This balance should be equal to net Fair Value MSR at the end of the last period or equal to zero if this is the period that the fair value option was elected under FAS 156. A150B A150C A150D Remeasurement of MSRs to Fair Value upon Adoption of FAS 156 Additions: from Transfers of Financial Assets Additions: from Purchases and Other Assumptions The pretax value of the cumulative-effect adjustment to retained earnings resulting from the FAS 156 election to begin recording an existing class of separately recognized MSRs at fair value. This can only be done at the beginning of a fiscal year. Fair Value MSRs capitalized during the period in conjunction with the sale or securitization of loans. Fair Value MSRs purchased or otherwise assumed during the period. A150E Reductions: from MSRs Sold The amount of Fair Value MSRs that was written-off as a result of a sale of MSRs during the period. Premiums received on loans sold servicing released should not be reported here because they should be captured in line item C330. This amount must be less than or equal to zero. A150F A150G Change in Value Due to Realization of Cash Flows Change in Value Due to Market And Model Changes Change in value of Fair Value MSRs due to realization of cash flows, per FAS 156. Change in value of Fair Value MSRs due to market and model changes, per FAS 156. A150H Other Changes Other changes in Fair Value MSRs not reported on a separate line. A150T Balance at End of Period The sum of line items A150A through A150H. A160T Total MSRs at End of Period The sum of lines A140T and A150T. Page 19

21 SCHEDULE A-220 B180: DERIVATIVES A220A B180A Interest Rate Lock Commitments (IRLCs) Interest rate lock commitments that meet the definition of a derivative in SFAS 133 and subsequent amendments. A220B B180B A220C B180C Other Loan Commitments Classified as Derivatives Derivatives Designated as Hedges of Funded Loans Other loan commitments that meet the definition of a derivative in SFAS 133 and subsequent amendments. This line item only applies to institutions that utilize derivative instruments and designate the derivatives as hedges of closed loans. A220D B180D A220E B180E A220F B180F A220T B180T A220G B180G A220H B180H Derivatives Designated as Hedges of MSRs Derivatives Designated As Hedges Other Derivatives Not Designated as Hedges Total Derivatives MEMO: UPB of IRLCs before Fallout Adjustments MEMO: UPB of IRLCs after Fallout Adjustments This line item applies to entities that participate in Derivative Instruments or Hedging Activities. For additional questions, please refer to SFAS133 and/or your internal or external consultants. Derivatives that meet the definition of a derivative and are designated as hedges, as specified in SFAS 133 and subsequent amendments. This excludes derivatives reported separately on this schedule. Derivatives that meet the definition of a derivative and are not designated as hedges, as specified in SFAS 133 and subsequent amendments. These are often referred to as free standing derivatives. These include economic hedges of items that are reported at fair value (e.g., interest rate lock commitments and loans held for sale carried at fair value). Sum of all lines in this schedule automatically populate line A220 for assets and line B180 for liabilities. Unpaid principal balance of interest rate lock commitments. This is the gross amount before making adjustments for locks that are not expected to close. Unpaid principal balance of interest rate lock commitments after making adjustments for estimated fallout (i.e., excluding part of the balance because some locks are not expected to close). Page 20

22 SCHEDULE A-230: OTHER ASSETS A230A Securities Borrowed Carrying/Value of securities borrowed in connection with repurchase agreements. A230B Accrued Interest Receivable Accrued interest receivable due on loans, securities, and other investments. A230C Accounts Receivable Trade accounts receivable. A230D P&I, T&I, and Foreclosure Advances Advances made to cover principal and interest payments, taxes and insurance payments, and foreclosure advances relating to loans serviced made on behalf of mortgagors and mortgage investors. A230E Advances Other All other advances not reportable on a separate line. Note that advances to employees should be reported in item A190 Receivables from Related Parties. A230F Foreclosure Claims Receivable Claims receivable from Fannie Mae, Freddie Mac, VA, FHA, mortgage insurance companies or other guarantors. A230G Current Income Taxes Receivable Current taxes receivable. Note that deferred taxes receivable should be included in A200 Deferred Tax Asset. A230H Other Assets Other Include all other tangible assets that are not already accounted for in other areas of the asset section. This would include, but is not limited to, lease/rent deposits, utility deposits, tax deposits, flexible spending receivables, licenses, prepaid expenses, clearing accounts, suspense accounts, commitment fees, and any other tangible asset not reportable on a separate line. A230I A230J Other Assets Other as Percentage of Total Assets Explanation of Amounts in Other Assets Other Calculated as A230H divided by A230T. If this amount is greater than 5 percent, you must list an explanation in item A230J below. If percentage in A230I is greater than or equal to 5%, explanation of amounts In Other Assets Other is required. A230T Total Other Assets Sum of lines A230A through A230I. Page 21

23 SCHEDULE B: LIABILITIES AND EQUITY Liabilities B010 Outstanding Balance on Debt Facilities Outstanding balance of warehouse lines of credit used primarily to fund mortgages held for sale and other lines, including lines of credit to finance repurchased loans and mortgage servicing rights (MSR). Also include on-balance sheet debt relating to reverse repurchase facilities for which the institution serves as the seller/borrower and asset backed commercial paper facilities. Include outstanding balances on debt facilities provided by both affiliates and non-affiliates. This amount must equal line item K040T from Schedule K, the total of Outstanding Borrowings for all debt facilities. B020 Collateralized Mortgage Debt Relating to Financings Collateralized mortgage debt associated with securitizations accounted for as financings rather than sales under FAS 140 and subsequent accounting pronouncements. Note that the mortgage loans associated with these securitizations are reported on Schedule A-060. B030 Collateralized Mortgage Debt Other Collateralized mortgage debt not reported separately on this form. B040 Trust Preferred Securities Trust Preferred Securities. Securities created by forming a trust and issuing debt to the new trust. The trust issues trust preferred securities, which are counted towards regulatory capital. B050 Deposits Deposits. Demand accounts, money market accounts and certificate of deposit balances. B060 Advances from Federal Home Loan Banks Advances from Federal Home Loan Banks. B070 Commercial Paper Unsecured, short-term debt instrument issued by corporation, typically for the financing of accounts receivable, inventories and meeting shortterm liabilities. B080 B090 Other Short-Term Payables to Related Parties Other Short-Term Notes Payable to Unrelated Parties Short-term payables due to related parties that are not included above, which are maturing within the coming year. Includes accrued interest payable to related parties and similar items (except for accrued payroll, included in Accrued Expenses in line item B100 below). Short-term notes payable due to unrelated parties that are not included above, which are maturing within the coming year. B100 Accrued Expenses Total accrued liabilities such as rent, utilities, and sales taxes to unrelated parties. Include all accrued payroll. B110 Estimated Future Loss Liability (Recourse) Total allowance for losses on off-balance sheet items, such as recourse obligations and guarantees and litigation. B120 Other Short-term Liabilities Total of all other short-term liabilities such as unearned revenues, deferred non-loan fees, and undisbursed principle on mortgages. This amount includes current tax liabilities. B130 Other Long-Term Liabilities to Related Parties Total long-term liabilities to related parties. Page 22

24 B140 Other Long-Term Liabilities to Unrelated Parties All other long-term liabilities not included above. B150 Servicing Liabilities Any servicing liability that is required to be recognized pursuant to the guidance of FAS 125, FAS 140, FAS 156 and other pronouncements. B160 Guaranty Liabilities under FIN 45 The carrying amount of any guaranty liabilities required under FIN 45. B170 Other Financial Instrument Liabilities, at Fair Value Fair value of other financial instruments where the fair value option was elected under FAS 159, and where the fair value is a liability. This should not include loans held for sale, at fair value or loans held for investment, at fair value because they are reported separately in item A062T and A066T, respectively. B180 Derivative Liabilities This is a total from the Derivatives schedule Schedule A220. It includes any derivative investments/instruments that are required to be carried on the balance sheet as derivative liabilities according to the provisions of FAS 133 and subsequent amendments. B190 Taxes Payable Current income taxes payable. Taxes due and payable based on taxable income. B200 Deferred Tax Liability Deferred income taxes payable. A liability that results from income that has already been earned for accounting purposes but not for tax purposes. B210 Repurchase Reserves Liabilities for standard representations and warranties, early payment default, first payment default, premium recapture and other repurchase obligations. This must equal line O370 on Schedule O. B220 Total Liabilities The sum of line items B010 through B210. B230 Minority Interest Book value of minority interest in consolidated subsidiaries. This is applicable before the adoption of FAS 160. After FAS 160 is adopted (which is required for fiscal years beginning after 12/15/08), minority interests will be classified in the equity section on a line called Noncontrolling Interest. B240 Subordinated Debt Debt that is subordinated to all other forms of debt. Page 23

25 OWNERS' EQUITY: Corporations should complete line items B250 through B310. Partnerships should complete line items B300, B310, B320, and B330. Sole proprietorships should complete line items B300, B310 and B320. For Corporations: B250 Preferred Stock, Issued and Outstanding Total par value of all preferred stock issued and outstanding, redeemable and non-redeemable, including preferred treasury stock that has not been retired. B260 Common Stock, Issued and Outstanding Total par value of all common stock issued and outstanding. Includes stock set aside for distribution in Employee Stock Ownership Plans (ESOPs). B270 Additional Paid-In Capital Total paid-in capital in excess of par from preferred and common stock and capital contributions. B280 Retained Earnings Total retained earnings less the par value of stock set aside for distribution in ESOPs. B290 Treasury Stock Non-preferred treasury stock that has not been retired. B300 Other Comprehensive Income (OCI) Changes in equity due to non-owner sources such as after-tax unrealized gains or losses on securities, foreign currency translations, etc., per FAS 130. B310 Noncontrolling Interest This line should include amounts relating to noncontrolling interests in consolidated subsidiaries pursuant to FAS 160, which was issued in December, 2007 and is applicable for fiscal years beginning after 12/15/08. For Partnerships and Sole Proprietorships: B320 General Partners' Capital For organizations organized as partnerships or sole proprietorships, total capital of general partners or sole proprietor. For Partnerships: B330 Limited Partners' Capital For organizations organized as partnerships, total capital of limited partners. B340 Members' Capital Total capital of companies that are not incorporated and do not have partners. For All Companies: B350 Total Equity For corporations, the sum of line items B250 through B310. For Partnerships, the sum of line items B300 through B330. For Non- Corporations and Non-Partnerships, the sum of line items B300 and B340. B360 Total Liabilities and Equity The sum of line items B220, B230, B240, and B350. Page 24

26 SCHEDULE B-250R: EQUITY ROLLFORWARD B350A Balance at Beginning of Period Total equity at beginning of this quarter. This balance should be equal to total equity at the end of the last reporting period (Line item B350 from prior reporting period). B350B Net Income / (Loss) Must be equal to line item D600. B350C Issuance of New Stock or Conversions of Preferred to Common The proceeds from the issuance of common and preferred stock issued during the period. B350D Stock Repurchases The cost of non-preferred treasury stock that was repurchased during the period. B350E Other Capital Contributions Any contributions of capital received during the period (received from parent, stockholders, partners, etc.). B350F B350G OCI: Unrealized Gains (Losses) from Assets Available-for-Sale OCI: Unrealized Gains (Losses) from Derivatives Designated as Cash Flow Hedges Any unrealized gain or loss recorded during the quarter for assets categorized as available for sale under the provisions of FAS 115 and FAS 134. This line item is related to the provisions of FAS 130 (other comprehensive income (OCI)). Unrealized Gains (Losses) from derivatives designated as cash flow hedges recorded to other comprehensive income (OCI) in accordance with FAS 133 and subsequent amendments. B350H OCI: Other Changes in OCI All other changes in other comprehensive income (OCI). For example, certain adjustments relating to pension plans should be reported here. B350I B350J B350K Cumulative Effect from Adoption of FAS 156 Cumulative Effect from Adoption of FAS 159 Cumulative Effect Adjustments to Retained Earnings Other The after-tax value of the cumulative-effect adjustment to retained earnings resulting from the FAS 156 election to begin recording an existing class of separately recognized MSRs at fair value. This can only be done at the beginning of a fiscal year. The after-tax value of the cumulative-effect adjustment to retained earnings resulting from the FAS 159 election to begin recording an existing class of financial instruments at fair value. This can only be done at the beginning of a fiscal year. Other cumulative effect adjustments to retained earnings not reported on a separate line on this form. B350L Dividends/Distributions Any dividends paid to stockholders/owners or distributions made to partners during the period. This amount must be less than or equal to zero. B350M Changes in the carrying amount of Noncontrolling Interest This line should include changes in equity relating to noncontrolling interests pursuant to FAS 160, which was issued in December 2007 and is applicable for fiscal years beginning after 12/15/08. B350N Equity Adjustments Changes/adjustments not reported on other lines. B350T Balance at End of Period The sum of line items B350A through B350N. Page 25

27 SCHEDULE C: INCOME Please enter current period origination income recognized per FAS Statement 91. COLUMN DEFINITIONS Total: All cumulative income or interest expense for the appropriate accounting period as defined in the Instructions. Unless otherwise noted, each line item in this column will be automatically totaled to equal the sum of the entries in the adjacent columns. Origination, Warehousing, and Secondary Marketing: All income or interest expense from the Total column related directly to the origination, warehousing, and marketing of 1-to-4 unit residential loans, except for those loans held in your institution s investment portfolio (which are reported in the last column). Servicing: All income or interest expense from the Total column related directly to the servicing of 1-to-4 unit residential loans, including REO, except for those loans held in your institution s investment portfolio (which are reported in the last column). Multifamily/Commercial: All income or interest and expense from the Total column related directly to originations and servicing operations as well as investment portfolio management for multifamily loans, commercial property, and farm (business) loans. Residential Portfolio Management and All Other: All income or interest expense from the Total column related directly to your institution s residential investment portfolio, if applicable. Also include income from ancillary business operations such as real estate sales, title companies, property management, insurance sales, construction lending, tax services, etc. Page 26

28 SCHEDULE C: INCOME NET INTEREST INCOME Interest Income C010 Warehousing Interest Income from Loans Held For Sale Residential and Multifamily/Commercial Total interest earned on warehousing for all 1- to 4-unit residential mortgage loans and multifamily/commercial mortgage loans. Include interest income for warehouse lines of credit, collateralized repurchase lines of credit, assetbacked commercial paper, and other debt facilities used to finance mortgage originations. Report amounts in appropriate columns. C020 C030 C040 Interest Income on Loans Held for Investment Interest Income from Securities Held to Maturity Interest Income from Securities Available for Sale Total interest income on loans held for investment. Total interest income from securities held to maturity. Total interest income from securities available for sale (AFS). Interest income from Multifamily and Commercial AFS securities should be recorded on the Multifamily/Commercial column. Interest income from all other AFS securities should be reported in the Residential Portfolio Management and All Other column. C050 Interest Income from Trading Securities Total interest income from trading securities. ) Interest income from Multifamily and Commercial Trading securities should be recorded on the Multifamily/Commercial column. Interest income from all other Trading securities should be reported in the Residential Portfolio Management and All Other column.. C060 Other Interest Income Total other interest income. Include interest income not reported on one of the line items above. C070 C080 Recognition of Yield Adjustment Servicing-Related/Escrow Interest Income Amortization of amounts deferred under FAS 91. Interest income generated from servicing related P&I and T&I custodial accounts. C090 Total Interest Income The sum of line items C010 through C080. Page 27

29 Interest Expense C100 Warehousing Interest Expense Residential and Multifamily/Commercial Total interest expense on warehouse lines or other debt associated with 1-to 4- unit residential mortgage loans and multifamily/commercial mortgage loans. Include interest expense for warehouse lines of credit, collateralized repurchase lines of credit, asset-backed commercial paper, and other debt facilities used to finance mortgage originations Report amounts in appropriate columns. Enter as a positive number. C110 Income Property Interest Expense Total interest expense on debt associated with income property loans. Enter as a positive number. C120 C130 Interest Expense on MBS Pools/Prepayment Interest Shortfall Interest Expense on Residential MSR Asset The amount of uncollected interest that is required to be passed on to the security holder when a loan is not paid off on the first day of the month; the excess of interest passed-through over the amount reimbursed. Should also include interest losses absorbed on GNMA pools under the Servicemembers Civil Relief Act of Enter as a positive number. Interest expense on debt used to finance residential MSR assets. Enter as a positive number. C140 Interest Expense Debt Issuance Total interest expense relating to debt issuances such as bonds and subordinated debt. Enter as a positive number. C150 Other Interest Expense Total interest expense not reported elsewhere, e.g., credit card debt, imputed interest relating to leases, multifamily/commercial MSR interest expense, etc. Enter as a positive number. C160 Total Interest Expense Sum of C100 to C150. C170 Net Interest Income The net of C090 Total Interest Income and C160 Total Interest Expense. Page 28

30 NON-INTEREST INCOME Originations-Related Non-Interest Income C200 (Discounts)/Premiums Recognized As Income (only if FV option elected for LHS) When originated loans are accounted for under the fair value option of FAS 159, discounts received can be recorded as income and premiums paid can be recorded as expense. This line captures the income effect of such discounts and premiums. Other fees collected, such as origination fees, can also be recorded as income, but those are reported on separate lines on this form. C210 Origination Fees Origination fee income earned from retail and direct marketing loan production. C220 C230 C240 C250 C260 Fees Received from Correspondents and Brokers Broker Fees Received on Loans Brokered Out Other Originations-Related Income Contra: Above Amounts Reclassified as Gain on Sale or Deferred (under FAS 91) Total Origination-Related Non- Interest Income Fee income earned on loans acquired from correspondents and brokers. Fees received for loans that your institution brokers out. The principal balance and loan count associated with these fees should (a) not be included in origination volume and (b) be reported in line item I420 on schedule I. Other loan origination income not included above, such as fees collected from borrowers for credit reports, appraisals or special requirements such as photographs. Offsetting expenses should be reported in line item D280. Fee income recorded on lines C210, C220, C230 or C240 that are reclassified as gain on sale or deferred in accordance with FAS 91. The sum of line items C200 through C250. Page 29

31 Secondary Marketing Gains/(Losses) On Sale C300 Gain (Loss) on Loans/MBS Sold with Servicing Retained (excluding capitalized servicing) The difference between the sales price and the carrying value of sales of mortgage-backed securities classified as trading securities sold with servicing retained and mortgages sold with servicing retained. Only the portion attributable to the mortgage loans or mortgage-backed securities should be included in this line item. Any gain or loss allocated to the capitalization of servicing rights should be captured in line item C310. Origination fees that otherwise would be included here per FAS 91 should be reported in line C210 for retail and direct marketing production or C220 for broker/correspondent production. Direct loan origination costs that otherwise would be included here per FAS 91 should be reported in the applicable expense line items. Exclude any premium to buy options ("option premium") because option premiums are reported on line C380. C310 C320 C330 Capitalized Servicing On Loans/MBS Sold with Servicing Retained Gain (Loss) on Loans/MBS Sold with Servicing Released (excluding servicing released premiums) Servicing Released Premiums on Loans/MBS Sold with Servicing Released The portion of any gain or loss recognized from the sale of loans and MBS with servicing retained that is allocated to the capitalization of servicing rights. The difference between the sales price and the carrying value of mortgages (net of any discounts or premiums that were not immediately recognized as income, if applicable) sold or securitized with servicing released. Only the portion attributable to the mortgage loans sold should be included in this line item. Servicing values should be excluded because they are reported separately on this form. Any gain or loss related to the servicing released premiums received should be captured in line item C330. Origination and other fees should not be included here because they should be reported in line C210 for retail production or C220 for broker/correspondent production. Direct loan origination costs should also be excluded here because they are reported in the applicable expense line items. Option premiums and other hedge costs should also be excluded because they are reported separately on line C380. The portion of any gain or loss recognized from the sale of loans that is related to the servicing released premium received. C340 Fees Paid to Brokers Include yield spread premium and other fees paid to brokers if not reported separately on this form. Companies that account for such fees as a direct adjustment to the gain on sale will include the amounts paid here. Other companies may account for such fees as an adjustment to the basis in the loan (thereby including the cost in the gain/loss on sale line) and not report the cost on this line. The amount entered must be equal to or less than zero. C350 C360 Direct Fees Reclassified as Gain on Sale in Accordance with FAS 91 Direct Expenses Reclassified as Gain on Sale in Accordance with FAS 91 Fee income that is reclassified as gain on sale in accordance with FAS 91. Direct expenses that are reclassified as gain on sale in accordance with FAS 91. C370 Recognition of Retained Interests) The initial basis of securities and other interests (such as residuals) created upon securitization and retained by the transferor. This is based on a relative fair value allocation under FAS 140 or fair values if the fair value option was elected under FAS 159. Mortgage servicing rights should not Page 30

32 C380 C390 C400 C410 C420 C430 C440 C450 Pair-Off Expenses and Other Hedge Costs Provision for Repurchase (EPD, FPD, etc.) Reserve LOCOM Adjustments on Loans Held for Sale Income Relating to Interest Rate Lock Commitments (IRLCs) Gains/(Losses) on Derivatives Used to Hedge Interest Rate Locks and Loans Held for Sale Gains/(Losses) on Changes in Fair Value of Loans Held for Sale Other Secondary Marketing Gains (Losses) Net Secondary Marketing Income Gain/(Loss) on Sale be included here because they are reported separately. Hedge costs, including pair-off gains and losses and option premiums. The provision for reserves for standard representations and warranties, early payment default, first payment default, premium recapture and other repurchase obligations. This must equal line O320 on Schedule O. Income statement impact of lower of cost or market (LOCOM) adjustments recorded for certain loans held for sale. This is not applicable for loans held for sale at fair value. Interest rate lock commitments (IRLC) relating to loans held for sale are derivatives in accordance with FAS 133 and subsequent amendments. Any gain or loss recognized at the inception of the IRLC (see guidance the SEC s Staff Accounting Bulletin (SAB) 109) or afterwards should be included here. Note that gains/losses on derivatives related to hedges of MSRs are reported in the Servicing-Related Non-Interest section and gains/losses on derivatives related to Other Financial Instruments are reported in the Other Non-Interest section. Gains or losses incurred on the valuation of derivative instruments recognized according to the provisions of FAS 133 and subsequent amendments. This should include only gains/losses relating to derivatives used to hedge inventory/pipeline loans (regardless of whether the hedges qualified for hedge accounting treatment). Gains and losses recognized due to changes in the fair value of loans held for sale that are carried at fair value (i.e., where the fair value option was elected under FAS 159). Other gains or losses upon the sale or securitization of loans. The sum of line items C300 through C440. Servicing-Related Non-Interest Income C500 Servicing Fees, First Mortgages Servicing fees earned on all 1-to-4 unit first mortgage loans, commercial mortgage loans, and multifamily mortgage loans before deducting amortization of capitalized (PMSR and OMSR) servicing. Does NOT include subservicing fees earned. Net out guarantee fees from this item. C510 C520 C530 Servicing Fees, Second Mortgages, Reverse Mortgages, Other Subservicing Fees Earned (including intercompany subservicing fees) Subservicing Fees Intracompany Only Servicing fees earned on second mortgages, reverse mortgages, and all loans not included in line item C500, before deducting amortization of capitalized servicing. Servicing fees earned on loans for which your institution does not own the servicing rights. Include subservicing fees on loans subserviced for affiliates. (See line item L290 for reporting the UPB of subservicing relationships). If you have a formal arrangement within your institution to recognize income in the servicing department and expense in: (a) the portfolio Page 31

33 C540 C550 C560 C570 C580 C590 C600 Late Fees and Other Ancillary Income Amortization of Mortgage Servicing Rights Other Than Temporary Impairment of MSRs Changes in MSR Valuation Allowance (+/-) Change in MSR Value Due to Realization of Cash Flows (+/-) Change in MSR Value Due to Market and Model Changes (+/-) Gains(Losses) on Derivatives Used to Hedge MSRs (+/-) management department, and/or (b) the origination or secondary marketing departments, enter intracompany subservicing fees as a positive number in the Servicing column and a negative number in the other columns as negative numbers. The total amount on this line must be zero. Loan administration income not included above, such as late charge penalties and fees collected from borrowers for loan processing expenses. The dollar amount of MSRs that were amortized during the quarter. Enter as a negative number. The dollar amount of Amortized MSRs that were written off during the period as a result of other than temporary impairment. Enter as a negative number. Changes in the Amortized MSR valuation allowance during the period. This can be a gain or a loss. This is not applicable for Fair Value MSRs. Change in value of Fair Value MSRs due to realization of cash flows, per FAS 156. Change in value of Fair Value MSRs due to market and model changes, per FAS 156. All gains or losses on derivative instruments related to hedging MSRs and recognized according to the provisions of FAS 133 and subsequent amendments. Note that gains/losses on derivatives related to hedges of IRLCs and loans held for sale are reported in the Secondary Marketing Gain (Loss) On Sale section and gains/losses on derivatives related to Other Financial Instruments are reported in the Other Non-Interest Income section. C610 Other Changes in MSR Value (+/-) Other changes in Fair Value MSRs not reported on a separate line. C620 Net Gain (Loss) on Bulk Sales of Servicing Rights Net gain (loss) on sale of servicing rights sold in bulk. Servicing released premiums received are to be reported on line item C330. C630 Net Gain (Loss) from Sale of REO Net gain (loss) on the sale of real estate owned. C640 Other Servicing-Related Income Other servicing related income not reported elsewhere on this form. C650 Total Servicing-Related Non- Interest Income The sum of line items C500 through C640. Other Non-Interest Income C700 Provision for Credit Losses on Loans Held For Investment The current period provision for credit losses on loans held for investment. This is the income statement impact of increasing the Credit Loss Reserve for Loans Held For Investment. This must equal line O020 on Schedule O. C710 Other Than Temporary Impairment (not MSR-Related) & Other Credit Related Losses This line should include Other Than Temporary Impairment ( OTTI ) charges, which are permanent write-downs of assets (as opposed to accounting for using reserve accounts). This line should also include other credit-related losses not reported elsewhere on this form. Do not include Page 32

34 C720 C730 C760 C770 C760 Net Gain (Loss) from Sale of Securities Unrealized Gains/(Losses) on Trading Securities Gains (Losses) on Other Derivatives or Other Financial Instruments Gains/(Losses) on Changes in Fair Value of Loans Held for Investment Pre-Tax Income/(Loss) from Investments in JVs, Partnerships, and Other Entities MSR-related impairments accounted for elsewhere. Enter as a negative number. Net realized and unrealized gain (loss) on sale of debt and equity securities, including held-to-maturity, available-for-sale, and trading securities. Exclude the gain on securities sold in conjunction with mortgage origination and secondary marketing activities because those are reported on lines C300 and C320. The net unrealized gain/(loss) on securities classified as trading securities is reported in line item C730. The net unrealized gain (loss) on those classified as available-for-sale securities is reported in line item B350F. Unrealized gains and losses recognized due to changes in the fair value of securities designated as Trading Securities. Trading Securities are carried at fair value. Include all gains or losses incurred on the valuation of any derivative instruments recognized according to the provisions of FAS 133 and subsequent amendments. This should include derivative gains/losses on free standing derivatives and any other derivatives not reported elsewhere on this form. Note that gains/losses on derivatives related to hedges of IRLCs and loans held for sale are reported in the Secondary Marketing Gain(Loss) On Sale section and gains/losses on derivatives related to hedges of MSRs are reported in the Servicing-Related Non-Interest section. In addition, include gains and losses relating to changes in the fair value of financial instruments pursuant to FAS 159 which are not reported elsewhere on this form. Gains and losses recognized due to changes in the fair value of loans held for investment that are carried at fair value (i.e., where the fair value option was elected under FAS 159). Income from investments in unconsolidated joint ventures, partnerships, and other entities that are accounted for using the equity method of accounting (i.e., those operations that are not consolidated) and for which the investment in the subsidiary is included on line A280. Anything reported here should be excluded from all other income on this form. C770 Other Non-Interest Income Any other non-interest income not reported above. C780 Total Other Non-Interest Income The sum of items C700 to C770. C800 Total Gross Income The sum of items C170, C260, C450, C660, and C780. Page 33

35 SCHEDULE D: NON-INTEREST EXPENSES AND NET INCOME Please enter current period origination expenses recognized per FAS Statement 91. Corporate or parent allocations should be reported only in items D400 through D30 and should NOT be included in any other expense line item. D010-D140 PERSONNEL: Proportionally allocate salaries, bonuses, and commissions of officers and employees (full-time, part-time, and temporary) to the functions indicated based on the employees' time spent performing each function. Include contract employees, but NOT expenses related to consulting and advisory projects. These are reported in item D230 Consulting and Advisory Fees. In general, a consulting expense differs from contract/temporary labor expense in that the consultant or advisor is paid to deliver a particular service or specific project, whereas a contract/temporary labor expense relates to ongoing work that would normally be performed by a full-time employee. COLUMN DEFINITIONS Total: All cumulative expenses for the appropriate accounting period as defined in the Instructions. Each line item in this column will be automatically totaled to equal the sum of the entries in the adjacent columns. Origination, Warehousing, and Secondary Marketing: All expenses from the Total column related directly to the origination, warehousing, and marketing of 1-to-4 unit residential loans, except for those loans held in your institution s investment portfolio (which are reported in the last column). For origination expenses, report the amount of current period expenses recognized per FAS Statement 91. Servicing: All expenses from Column 1 related directly to the servicing of 1-to-4 unit residential loans, including REO, except for those loans held in your institution s investment portfolio (which are reported in the last column). Multifamily/Commercial: All expenses from the Total column related directly to originations and servicing operations as well as investment portfolio management of multifamily loans, commercial property, and farm (business) loans. Residential Portfolio Management and All Other: All expenses from the Total column related directly to your institution s residential investment portfolio, if applicable. Also include expenses relating to ancillary business operations such as real estate sales, property management, insurance sales, construction lending, etc. SCHEDULE D: NON-INTEREST EXPENSES AND NET INCOME Personnel Compensation (Non-Corporate) Origination, Secondary Marketing and Warehousing Personnel D010 Loan Production Officers (Sales Employees) Compensation of loan production officers involved in retail residential (1-to 4- unit) originations and sales account executives or personnel involved in broker/wholesale residential originations. Page 34

36 D020 D030 D040 D050 D060 Loan Origination (Fulfillment/Non-Sales) Warehousing and Secondary Marketing Personnel Post-Close and Other Production Support Staff Origination-Related Management and Directors Other Origination-Related Personnel Compensation of loan origination employees which includes loan processors, underwriters and closers, and all other employees (including clerical) involved in retail residential (1-to 4-unit) loan origination. Does NOT include loan production/sales officers (see line item D010) or warehousing and marketing employees (see line item D030). Compensation of residential (1-to 4-unit) employees (including clerical) whose principal function is warehousing, secondary marketing, and selling loans. Compensation of other residential (1-to 4-unit) personnel or production support staff involved in the originations process, including post-close, shipping and delivery, quality control, overall marketing, technology support, and interim servicing. Compensation of originations-related managers, directors, executives, and related personnel. These include management and administrative staff (e.g., administrative assistants) who oversee the entire Originations function and who are not line management. Employees who manage more than one function, but not the entire operation, should be allocated to the appropriate function. Include in this line item commercial, multifamily, portfolio investment, and other management personnel not included above. Compensation of any other personnel, such as commercial, multifamily, portfolio investment, and other personnel not included above, who are part of the Originations function. D070 Total Origination Compensation Sum of D010 to D060. Page 35

37 Servicing Personnel D080 Servicing-Related Management and Directors Compensation of servicing-related managers, directors, executives, and related personnel. These include management and administrative staff (e.g., administrative assistants) who oversee the entire Servicing function and who are not line management. Employees who manage more than one function, but not the entire operation, should be allocated to the appropriate function. D090 Other Servicing-Related Personnel Compensation of all other employees, including REO personnel, directly involved in the administration and servicing of residential (1-to 4-unit) loans, and commercial and multifamily loans Excludes employees in acquisitions, originations, loan set-up, personal loans, or commercial loans areas. Management and corporate support personnel should be reported in item D400 below. D100 Total Servicing Compensation Sum of line items D080 through D090. Other Personnel D110 Other Personnel Compensation of all other employees in the management of loans in the institution s investment portfolio. Report these in the appropriate columns. Include related management and directors and support personnel for those loans. Do NOT include corporate or parent allocations; these should be reported only in item D400. D120 D130 D140 Contra: Direct Personnel Expenses Reclassified as Gain on Sale or Deferred in Accordance with FAS 91 Total Non-Corporate Compensation MEMO: Amount of Direct Compensation Related to Temporary / Contractor Personnel Direct personnel expenses that are reclassified as gain on sale or deferred in accordance with FAS 91. This excludes any direct operating expenses reported on a separate line of this form. This amount must be less than or equal to zero. The sum of line items D070, D100, D110, and D120. Report the amount of item D130 Total Non-Corporate Compensation that is for temporary and contract personnel. Other Personnel Expenses D150 Employee Benefits (including Education and Training) Total employee benefits, including education and training. Includes profitsharing plan contributions, pension program, group health and life insurance, and payroll taxes. D160 Other Personnel Expenses All other personnel expenses. D170 Total Other Personnel Expenses The sum of line items D150 through D160. D180 Total Personnel Expenses The sum of line items D130 and D170. Other Operating Expenses D200 Occupancy and Equipment (including depreciation) Total occupancy and equipment expenses, such as rent, utilities and hazard insurance, fax machines, telephone, furniture, and fixtures, including depreciation. D210 Technology-Related Expenses (including depreciation) All non-personnel expenses associated with technology hardware and software. Include costs of loan origination systems (LOS), servicing systems, Page 36

38 and technology-related service bureau fees. Do NOT include allocated corporate administration technology charges for network administration, basic software, etc. as these are reported in item D410. D220 Outsourcing Fees Expenses related to outsourcing services, i.e., those performed by a third party. Examples of such expenses include those from an outside company providing production fulfillment processing services, an outsourced call center, and tax & escrow services. Exclude technology-specific charges, which are reported in item D210 above, and business-specific per transaction fees such as those associated with Automated Underwriting Systems, credit bureau requests, etc. Also exclude subservicing fees paid, as these are reported in line item D240 below. D230 D240 D250 D260 Professional Fees, Including Consulting/Advisory/Legal Subservicing Fees Paid Including Intercompany Subservicing Fees Paid Unreimbursed Servicing Expenses for Foreclosure and REO Changes in REO Valuation Allowance Professional fees for lawyers, accountants, consulting and other advisory services. Audit and tax related fees should be included here. Servicing fees paid to a subservicer, including those paid to an affiliate for servicing loans for which you own the servicing rights. Note that intracompany subservicing fees paid should be reported on line C530. Unreimbursable expenses (not recoverable) incurred during the foreclosure process or in connection with holding REO (such as maintenance fees, taxes, insurance, etc.) that were not reported in a provision for loss account. Changes in the REO valuation allowance during the period. This must equal line O120 on Schedule O. D270 Provision For Other Losses The current period provision for other losses. This is the income statement impact of increasing the reserve. This must equal line O220 on Schedule O. D280 All Other Non-Interest Expenses Total non-interest expenses not included above and not included below in item D540 Nonrecurring Items. Note that guarantee fees should be netted out on line item C500. Brokered loan fees paid should be reported on line C340. D290 D300 D310 D320 Contra: Direct Operating Expenses Reclassified as Gain On Sale or Deferred in Accordance with FAS 91 Total - Other Non-Interest Expenses Total Gross Non-Interest Expenses (before Corporate Allocation) Net Income (Loss) before Corporate Allocations and Minority Interest Direct operating expenses that are reclassified as gain on sale or deferred in accordance with FAS 91. This excludes any personnel related expenses reported on a separate line of this form. This amount must be less than or equal to zero The sum of lines D200 to D290. Sum of line items D180 and D300. Line item C700 minus line item D310. Corporate Administration/Overhead Allocations D400 Corporate Management, Support, and Other Corporate Personnel Corporate or parent company charges for compensation, benefits, and other personnel expenses for corporate management and support staff. Page 37

39 Expenses D410 Corporate Technology Charges Corporate or parent company charges for all non-personnel expenses associated with technology hardware and software, including related corporate support and help desk. D420 Goodwill Impairment Goodwill impairment. Impairment recognized in accordance with FAS 142. D430 D440 Other Corporate Expenses or Allocations not Included Above Total Corporate Administration/Allocation Any other Corporate or parent company charges or expenses not included in the above corporate allocation items. This might include the income statement impact relating to the settlement of litigation or other unusual items. Sum of D400 to D430. D500 Total Gross Non-Interest Expenses (After Corporate Allocation) Sum of D310 and D440. Income Taxes, Non-recurring Items, and Minority Interest D510 Income (Loss) before Taxes, Nonrecurring Items & Minority Interest Line item C700 minus line item D500. D520 Income Taxes Income tax expense (benefit) on income. D530 Net Income (Loss) before Nonrecurring Items & Minority Interest Line item D510 minus line item D520. D540 Nonrecurring Items After-tax gain (loss) on nonrecurring items such as extraordinary items, discontinued operations, and cumulative effect of changes in accounting principles. D550 Net Income (Loss) before Minority Interest Line item D530 plus line item D540. D560 Minority Interest After tax income (loss) attributed to minority interests. Note that FAS 160, which is required for fiscal years beginning after 12/15/08, will change the terminology from minority interest to noncontrolling interest. D600 Net Income (Loss) after Corporate Allocations and Minority Interest Line item D550 net of item D560, Minority Interest. Page 38

40 SCHEDULE H: NUMBER OF FULL-TIME EQUIVALENT (FTE) EMPLOYEES For the following line items, enter the number of full-time people plus one-half of the part-time people employed at the institution for at least 4 months at the end of each quarter. For line items H090, and H110, "other employees" should include collection employees. Proportionally allocate the number of officers and employees (full-time, part-time, and temporary) to the functions indicated based on the employees' time spent performing each function. Include contract employees, but NOT people related to consulting and advisory projects. Except where noted in line item H150, do NOT include any corporate or parent personnel allocated. COLUMN DEFINITIONS Total: All FTEs for the appropriate accounting period as defined in the Instructions. Each line item in this column will be automatically totaled to equal the sum of the entries in the adjacent columns. Origination, Warehousing, and Secondary Marketing: All FTEs from the Total column related directly to the origination, warehousing, and marketing of 1-to-4 unit residential loans, except for those loans held in your institution s investment portfolio. Servicing: All FTEs from the Total column related directly to the servicing of 1-to-4 unit residential loans, including REO expenses, except for those loans held in your institution s investment portfolio (which are reported in the last column).. Multifamily/Commercial: All FTEs from the Total column related directly to originations and servicing operations as well as the investment portfolio management of multifamily loans, commercial property, and farm (business) loans. Residential Portfolio Management and All Other: All FTEs from the Total column related directly to your institution s residential investment portfolio, if applicable. Also include FTEs relating directly to ancillary business operations, such as real estate sales, property management, insurance sales, construction lending, etc. Page 39

41 SCHEDULE H: AVERAGE NUMBER OF FULL-TIME EQUIVALENT (FTE) EMPLOYEES Origination Employees H010 Loan Production Officers (Sales Employees) The number of the loan production sales officers and/or account executives involved in residential (1-to 4-unit) originations for the related channel (e.g., retail loan officers, account executives involved with originating loans sold to correspondents and brokers). These employees should correspond to the compensation reported in item D010. Exclude marketing personnel or any staff solely involved with purchased production. H020 H030 H040 H050 Loan Origination Fulfillment/Non- Sales Employees Warehousing and Marketing Employees Post-Close and Production Support Staff Origination-Related Management and Directors The number of personnel involved in residential (1-to 4-unit) loan processing, underwriting, and closing for the related channel. Include support staff directly involved, such as the appraisal and residential division staff. These employees should correspond to the compensation reported in item D020. Do not include sales personnel, which should be reported in H040 above. The number of management and other employees (including clerical) whose principal function is warehousing, marketing, and selling of residential (1-to 4-unit) loans. These employees should correspond to the compensation reported in item D030. Other personnel or production support staff involved in the originations process including post-close, shipping and delivery, quality control, overall marketing, technology support and interim servicing of residential (1-to 4-unit) mortgages. These employees should correspond to the compensation reported in item D040. Originations-related managers, directors, executives, and related personnel. These include management and administrative staff (e.g., administrative assistants) who oversee the entire Originations function and who are not line management. Employees who manage more than one function, but not the entire operation, should be allocated to the appropriate function. Include in this line item commercial, multifamily, portfolio investment, and other management FTEs not included above. H060 Other Origination-Related Personnel Any other personnel, such as commercial, multifamily, portfolio investment, and other personnel, not included above, who are part of the originations function. H070 Total Origination Employees The sum of H010 to H060. Servicing Employees H080 Servicing-Related Management and Directors Servicing-related managers, directors, executives, and related personnel. These include management and administrative staff (e.g., administrative assistants) who oversee the entire Servicing function and who are not line management. Employees who manage more than one function, but not the entire operation, should be allocated to the appropriate function. H090 Other Servicing-Related Personnel All other employees, including REO personnel, directly involved in the administration and servicing of residential (1-to 4-unit) loans, and Page 40

42 H100 Total Servicing Employees The sum of H090 to H100. commercial and multifamily loans Excludes employees in acquisitions, originations, loan set-up, personal loans, or commercial loans areas. Management and corporate support personnel should be reported in H150 below. H110 Other Employees Includes all other employees not reported above. H130 H140 H150 Total Employees (before Corporate Personnel) MEMO: Number of Employees Included Above Related to Temporary / Contractor Personnel Corporate Administration/Overhead Employees Sum of H070, H100, and H110. Report the number of FTEs in item H130 Employees (before Corporate Personnel) that is for temporary and contract personnel. The number of corporate administration employees allocated to the mortgage business. H160 Total Full-Time Equivalent Employees The sum of H130 and H150. Page 41

43 SCHEDULE I: LOAN ORIGINATIONS Institutions must give a breakdown of amounts entered in for both dollar amounts and loan count. Line items I010-I080, I210-I360, I370-I380, I390-I430, and I440-I450 are for first mortgage loans only. Reminder: all dollar amounts must be entered in thousands. For example, if the unpaid principal balance (UPB) of a particular loan type is $45,321,987 you will enter 45,322. SCHEDULE I: LOAN ORIGINATIONS Residential First Mortgages (1-4 Unit) I010 Government (FHA/VA/RHS) Fixed I020 Government (FHA/VA/RHS) ARM The dollar amount and number of residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or stateassisted loans) in which the mortgage rate remains fixed throughout the life of the loan, for example, 15-year, 20-year, and 30 year loans. The dollar amount and number of residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or stateassisted loans) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. FHA Home Equity Conversion Mortgages (reverse mortgages) are reported below in item I130 Reverse Mortgages. I030 Prime Conforming Fixed The dollar amount and number of 1-to-4 unit residential first mortgage loans that are eligible for sale to Fannie Mae/Freddie Mac and in which the mortgage rate remains fixed throughout the life of the loan. This should not include FHA and VA loans because they are reported separately on this form. I040 Prime Conforming ARM The dollar amount and number of 1-to-4 unit residential first mortgage loans that are eligible for sale to Fannie Mae/Freddie Mac and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. This should not include FHA and VA loans because they are reported separately on this form. I050 Prime Non-Conforming (Jumbo) Fixed I060 Prime Non-Conforming (Jumbo) ARM The dollar amount and number of 1-to-4 unit residential first mortgage loans that are not Alt-A or non-prime credit grade (see definition in I070 below), whose balances exceed Fannie Mae/Freddie Mac loan limits, and in which the mortgage rate remains fixed throughout the life of the loan. The dollar amount and number of 1-to-4 unit residential first mortgage loans that are not Alt-A or non-prime credit grade (see definition in I070 below), whose balances exceed Fannie Mae/Freddie Mac loan limits, and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. I070 Other Fixed The dollar amount and number of al other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime credit grade loans and in which the mortgage rate remains fixed throughout the life of the loan. Non-prime loans are considered those to lower credit quality borrowers (generally <620 FICO) who do not qualify for prime or Alt-A loans. They often contain other risky features such as high loan to Page 42

44 value (LTV) ratios and limited documentation. I080 Other ARM The dollar amount and number of all other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime credit grade loans (see definition in I070 above) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. I100 Total Residential First Mortgages The sum of lines I010 to I080. Other Mortgages I110 Closed-End Second Mortgages The dollar amount and number of mortgages that have rights subordinate to a first mortgage. Report both fixed rate and adjustable rate second mortgages here. Do not include loans under lines of credit that permit borrowers the ability to obtain cash advances based on approved line of credit. I120 Funded HELOCs The dollar amount and number of mortgages that have rights subordinate to a first mortgage. This line should include home equity loans that permit borrowers the ability to obtain cash advances based on approved line of credit. Exclude HELOC commitments extended to borrowers for which there was no funding. I130 Reverse Mortgages The dollar amount and number of home equity loans for homeowners 62 years of age or older, advanced as a lump sum at closing, regular payments over a time period, or as a line of credit that do not require any repayment as long as the home remains the principal residence of the borrower. This should include FHA Home Equity Conversion Mortgages (HECM). I140 Construction and Land Development Loans, 1-4 Unit Residential The dollar amount and number of 1- to 4-unit residential construction-topermanent loans to home buyers and lot loans to consumers. I150 Multifamily Loans Agency Unpaid principal balance of mortgages for buildings with more than four residential rental units and which are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) or by the agencies (Fannie Mae or Freddie Mac). I160 Commercial Mortgage Loans Unpaid principal balance of mortgages for commercial properties such as apartment buildings, office towers, industrial buildings, hotels, and retail shopping malls. Do not report multifamily loans that are government- or agency-guaranteed, reported above. I170 Other Mortgage Loans The dollar amount and number of all other mortgages not reported above, including land development loans to builders. I180 Total Other Loans The sum of 110 to I170. I200 Total Mortgage Loans Originated The total of all mortgage loans originated in the reporting period. This is automatically calculated as the sum of I100 and I180. First Mortgage Residential Volume Only: I210 Retail The dollar amount and number of mortgage loans in I100 Total that were originated through your Retail channel. Retail mortgage loans are Page 43

45 considered those originated through loan officers (who are employees of your institution) within standard or "net" branch network systems. Direct face-to-face contact with the mortgagor is characteristic of this channel. Also include loans originated through direct sales such as outbound or inbound internet or , telemarketing, or direct mail for purchase or refinance purposes. I220 Wholesale Correspondent The dollar amount and number of loans in I100 Total purchased by your institution from correspondent lenders. These loans are originated by a correspondent, purchased by your institution, and subsequently either sold to the secondary market or held for investment by your institution. A correspondent is an organization which closes a mortgage loan in its own name and which may or may not service the mortgage loan. Please utilize the definitions for retail production when filling out this section. I230 Wholesale Broker The dollar amount and number of loans in I100 Total purchased by your institution from mortgage brokers. These loans are originated by a broker, purchased by your institution, and subsequently either sold to the secondary market or held for investment by your institution. A broker is a person who generally closes a mortgage loan in the name of the lender who commissioned the broker's services. A mortgage broker will not service the mortgage loan. Please utilize the definitions for retail production when filling out this section. I240 Total First Residential Volume (must equal Total in I100 above) The sum of I210 through I230. This must equal Total in I100 above. I250 Fixed Rate The dollar amount and number of 1- to 4-unit residential loans in which the mortgage rate remains fixed throughout the life of the loan, for example, 15-year, 20-year, and 30 year loans. This amount is calculated automatically as the sum of Government Fixed, Prime Conforming Fixed, Prime-Non-Conforming Fixed, and Other Fixed. I251 ARM The dollar amount and number of 1- to 4-unit residential loans that have a mortgage rate that adjusts according to a specified price index periodically and as agreed to at the inception of the loan. Include 1 year ARMs, 6-month ARMs, fixed-period ARMs, two-step mortgages, and other adjustable rate mortgages. Include interest-only mortgages that are adjustable. This amount is calculated automatically as the sum of Government ARM, Prime Conforming ARMs, Prime-Non- Conforming ARM, and Other ARM I259 Total First Residential Volume The sum of I250 through I251. This must equal Total in I100 above. I260 Jumbo The dollar amount and number of 1- to 4-unit residential first-lien mortgage loans that exceed the legislated conforming loan purchase limits of Fannie Mae and Freddie Mac. Include all jumbo loans, whether agency eligible, Alt-A, or subprime. Must be equal to or greater than the sum of Prime Jumbo Fixed and ARM above - i.e., the sum of I050 and I060) I261 Non-Jumbo The dollar amount and number of 1- to 4-unit residential first-lien mortgage loans that do not exceed the legislated conforming loan Page 44

46 I269 Total First Mortgage Volume (must equal Total in I100 above) purchase limits of Fannie Mae and Freddie Mac. The sum of I260 and I261. This must equal Total in I100 above. I270 Alt Doc The dollar amount and number of 1- to 4-unit residential reduced documentation loans to all types of borrowers originated without full income and full asset documentation. Examples of such loans are Stated Income, Stated Income/Stated Asset, and No Income/No Asset. I271 Full Doc The dollar amount and number of 1- to 4-unit residential loans to all types of borrowers originated with full income and full asset documentation. I279 Total First Mortgage Volume (must equal Total in I100 above) The sum of I270 and I271. This must equal Total in I100 above. I280 Interest Only The dollar amount and number of 1- to 4-unit residential loans that after the initial period in which the borrower pays only the interest portion, the loan would convert to payments of principal and interest amortized over the remaining life of the loan. The interest rate can either be adjustable, or remain fixed through the life of the loan. I281 Not Interest Only The dollar amount and number of 1- to 4-unit residential loans that are not considered Interest Only by the definition in I280 above. The interest rate remains fixed through the life of the loan. I289 Total First Mortgage Volume (must equal Total in I100 above) The sum of I280 and I281. This must equal Total in I100 above. I290 Option ARMs The dollar amount and number of 1- to 4-unit residential loans that offer flexible payment options. For example, one of the most common types of Option ARMs allows for 4 payment options: minimum payment, interest only, 30 year full principal and interest, and 15 year full principal and interest. Option ARM programs may vary by a number of factors: initial rate, negative amortization and lifetime caps, ARM index and other optional features. Option ARMs are sometimes referred to as the Pick-a-Payment Option ARM, Pay Option ARM, 1 Month Option ARM, or Cash Flow Option ARM. I291 Not Option ARMs The dollar amount and number of 1- to 4-unit residential loans that are not considered Option ARMs by the definition in I290 above. I299 Total First Mortgage Volume (must equal Total in I100 above) The sum of I290 and I291. This must equal Total in I100 above. I300 Loans with Prepayment Penalties The dollar amount and number of 1- to 4-unit residential loans that require the borrower to pay a penalty if they are paid off before a specified date in the loan agreement. I301 Loans without Prepayment Penalties The dollar amount and number of 1- to 4-unit residential loans that do not require a penalty payment if they are paid off before a specified date in the loan agreement. Page 45

47 I309 Total First Mortgage Volume (must equal Total in I100 above) The sum of I300 and I301. This must equal Total in I100 above. I310 Purchase The dollar amount and number of 1- to 4-unit residential loans whose purpose is for borrower purchase. I311 Refinance Rate-Term The dollar amount and number of 1- to 4-unit residential loans whose purpose is for borrower rate-term refinance. I312 Refinance Cash-Out Refinances The dollar amount and number of 1- to 4-unit residential loans whose purpose is for borrower cash-out refinance. I313 Refinance Restructure The dollar amount and number of 1- to 4-unit residential loans that have been refinanced for purposes of restructuring the terms of the loan (e.g., interest rate, amortization period, etc). I314 Refinance Other/Unknown The dollar amount and number of 1- to 4-unit residential loans that have been refinanced for other or unknown purposes than those described above. I319 Total First Mortgage Volume (must equal Total in I100 above) The sum of I310 through I314. This must equal Total in I100 above. I320 Owner-Occupied The dollar amount and number of single-family loans that are occupied by the owner/borrower. I321 Non-Owner Occupied The dollar amount and number of single-family loans that are not occupied by the owner/borrower (e.g., second homes, investment properties). I329 I330 I331 I339 Total First Mortgage Volume (must equal Total in I100 above) Loans with Private Mortgage Insurance Loans without Private Mortgage Insurance Total First Mortgage Volume (must equal Total in I100 above) The sum of I320 and I321 This must equal Total in I100 above. The dollar amount and number of single-family loans that are insured with private mortgage insurance (PMI). The dollar amount and number of 1- to 4-unit residential loans that are not insured with private mortgage insurance (PMI). The sum of I330 and I331. This must equal Total in I100 above. I340 I341 Loans with Piggyback Seconds or Funded HELOCs Loans without Piggyback Seconds or Funded HELOCs The dollar amount and number of residential (1- to 4-unit) loans that also have piggyback second mortgages or funded HELOCs that are subordinate to them. A piggyback is as second mortgage closed at the same time as the first mortgage for which it is subordinate, usually for the purposes of avoiding mortgage insurance. Do not include loans with only open-end second mortgages that are subordinated, i.e., those with lines of credit that permit borrowers the ability to obtain cash advances based on approved line of credit. The dollar amount and number of residential (1- to 4-unit) loans that do not have piggyback second mortgages or funded HELOCs that are Page 46

48 I349 Total First Mortgage Volume (must equal Total in I100 above) subordinate to them. The sum of I340 and I341. This must equal Total in I100 above. First Mortgage Borrower s FICO Score Distribution I350 Equals 600 or less The dollar amount and number of 1- to 4-unit residential loans with FICO scores equal to or less than 600. I351 I352 I353 Greater than 600 but less than or equal to 650 Greater than 650 but less than or equal to 700 Greater than 700 but less than or equal to 750 The dollar amount and number of 1- to 4-unit residential loans with FICO scores greater than 600 but equal to or less than 650. The dollar amount and number of 1- to 4-unit residential loans with FICO scores greater than 650 but equal to or less than 700. The dollar amount and number of 1- to 4-unit residential loans with FICO scores greater than 700 but equal to or less than 750. I354 Greater than 750 The dollar amount and number of 1- to 4-unit residential loans with FICO scores greater than 750. I359 I360 I365 Total First Mortgage Volume (must equal Total in I100 above) Average FICO Score for First Mortgage Borrowers (simple average based on loan count) Average FICO Score for Second and HELOC Mortgage Borrowers (simple average based on loan count) The sum of I350 through I354. This must equal Total in I100 above. The simple average FICO score, based on loan count, of all 1- to 4-unit residential first-lien mortgage loan production. The simple average FICO score, based on loan count, of all 1- to 4-unit residential second-lien mortgage loan production. First Mortgage Loan-to-Value (LTV) Distribution I370 Equals 60% or less The dollar amount and number of 1- to 4-unit residential loans with loanto-value ratios equal to or less than 60%. I371 I372 I373 I374 Greater than 60% but less than or equal to 70% Greater than 70% but less than or equal to 80% Greater than 80% but less than or equal to 90% Greater than 90% but less than or equal to 100% The dollar amount and number of 1- to 4-unit residential loans with loanto-value ratios greater than 60% but equal to or less than 70%. The dollar amount and number of 1- to 4-unit residential loans with loanto-value ratios greater than 70% but equal to or less than 80%. The dollar amount and number of 1- to 4-unit residential loans with loanto-value ratios greater than 80% but equal to or less than 90%. The dollar amount and number of 1- to 4-unit residential loans with loanto-value ratios greater than 90% but equal to or less than 100%. I375 Greater than 100% The dollar amount and number of 1- to 4-unit residential loans with loanto-value ratios greater than 100%. I379 Total First Mortgage Volume (must The sum of I370 through I375. This must equal Total in I100 above. Page 47

49 I380 equal Total in I100 above) Weighted Average LTV on First Mortgages Only (enter two-decimal figure, e.g., for 87.65% weighted LTV) The weighted average loan-to-value ratio, of 1- to 4-unit residential firstlien mortgage loans based on dollar volume. I385 Weighted Average CLTV Combined First and Second Mortgages (enter two-decimal figure, e.g., for 87.65% weighted CLTV) The weighted average combined loan-to-value ratio, of all 1-to 4-unit residential first-lien mortgage loans and second mortgage loans, based on dollar volume. I390 Weighted Average Coupon at Origination on First Mortgages Only (enter two-decimal figure, e.g., 6.78 for 6.775%) The weighted average gross coupon, in percentage terms (e.g., 6.55%), of all 1-to 4-unit residential first mortgage loan originations during the reporting period, based on dollar volume. First Mortgage Residential Loans Sold by Investor Type I400 Production Sold to Secondary Market Agencies (Fannie, Freddie, Ginnie) The dollar amount and number of 1 4 unit residential loans sold by your institution to secondary market agencies (Fannie Mae, Freddie Mac, and Ginnie Mae) or to others with a secondary marketing agency guarantee. I401 Production Sold to Others (Non- Affiliate) The dollar amount and number of 1 4 unit residential loans sold by your institution to other mortgage wholesalers, brokers, correspondents, or conduits that are not affiliated with your institution. This should exclude loans servicing released that are reported on row I340 below. I402 Production Sold to Others (Affiliate) The dollar amount and number of 1 4 unit residential loans sold by your institution to affiliated companies. This should exclude loans servicing released that are reported on row I340 below. I403 I404 I405 I409 Production Kept in Portfolio/Held for Investment Production Sold through Non- Agency Securitizations with Sale Treatment Production Sold through Non- Agency Securitizations without Sale Treatment Total 1 4 Unit Residential Loans Sold this Period The dollar amount and number of 1 4 unit residential loans kept in your portfolio or held for investment. The dollar amount and number of 1 4 unit residential loans sold by your institution through non-agency securitizations where FAS 140 sale treatment was achieved. The dollar amount and number of 1 4 unit residential loans sold by your institution through non-agency securitizations where FAS 140 sale treatment was not achieved. These loans are accounted for as financings. The sum of lines I400 through I405. Other 1-4 Unit Residential Information: I410 Production Sold Servicing Released The dollar amount and number of 1 4 unit residential loans sold by your institution with the servicing released. Page 48

50 I420 Production Brokered Out The dollar amount and number of 1 4 unit residential loans brokered out. These are transaction where your institution acts as a broker (i.e., where a wholesaler closes the loan in their name) and which were not funded by you Fall-Out Ratio (enter two-decimal figure, e.g., for 67.54%) The number of 1-4 unit residential loan closings divided by the number of applications during the reporting period. I440 Total Multifamily/Commercial Loans Sold This Period The dollar amount and number of multifamily/commercial loans sold by your institution. Warehouse Period I450 Average Days in Warehouse 1-4 Unit Residential Mortgages Only The average number of days 1- to 4-unit residential mortgage loans have been in warehouse before sold to an investor. Include only loans held for sale. I455 I456 Average Days in Warehouse Multifamily Loans Average Days in Warehouse Commercial Mortgage Loans The average number of days multifamily loans have been in warehouse before sold to an investor. Include only loans held for sale. The average number of days commercial mortgage loans have been in warehouse before sold to an investor. Include only loans held for sale. I460 Production Warehoused in Excess of 90 Days as of Period End 1-4 Unit Residential Mortgages Only The principal balance and loan count of 1- to 4-unit residential mortgage loans that have been in warehouse before sold to an investor for more than 90 days as of the end of the reporting period. Page 49

51 SCHEDULE K: DEBT FACILITIES In this section report information about each of your debt facility providers, including those that are affiliates. These include providers of warehouse lines of credit, mortgage servicing rights (MSR) lines of credit, repo or gestation line, and other lines of credit. Include only contractually established lines. K010A Facility Provider Name Name of debt facility provider. K020A Facility Provided by Affiliate Select if the debt facility is provided by an affiliate of the institution: N/A Yes No K030A Facility Type Select the type of debt facility: N/A Warehouse Line of Credit typically used to finance loans held for sale Repurchased Loans a separate line used to finance loans repurchased from investors Reverse Repurchase Facility on-balance sheet liabilities where the institution serves as the seller/borrower MSR Line of Credit a line of credit or loan to finance MSRs Asset Backed Commercial Paper facility on-balance sheet liabilities relating to ABCP facilities Other other loans or lines of credit K040A Outstanding Borrowings Report the amount, as of the final date in the reporting period, of outstanding borrowings. If you have more than 10 debt facilities, sum the total outstanding borrowings for all other facilities and enter into line item K040K. K050A Credit Facility Limit Indicate the total credit limit for this facility. K060A Wet Sublimit ($000) Indicate the sublimit amount available within this facility available to cover wet settlement advances. K070A Repurchase Sublimit ($000) Indicate the sublimit amount available within this facility available to cover loan repurchases. K080A K090A Wtd Avg Advance Rate (by Outstandings) Tangible Net Worth Requirement ($000) The weighted average advance rate, in percentage terms (e.g., 97.50) of the current outstandings. The tangible net worth requirement for the debt facility. K100A Covenant Violations Indicate if you had any violations of the debt facility covenant during the reporting period: N/A None Net Worth Debt-to-equity Liquidity requirements Recourse Liabilities to Net Worth Ratio Page 50

52 Other Liabilities to Net Worth Ratio Equity Other K110A Waiver for Violation If you had a covenant violation during the reporting period, indicate if you received a waiver: N/A Yes No K120A Facility Expiration Date Enter the expiration date for the facility line of credit. K130T MEMO: Total Number of Facilities Total warehousing and related lines of credit available during the period. Page 51

53 SCHEDULE L: SERVICING PORTFOLIO Residential First Mortgages (1-4 Unit Residential) L010 Government (FHA/VA/RHS) Fixed The dollar amount and number of residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) in which the mortgage rate remains fixed throughout the life of the loan, for example, 15-year, 20-year, and 30 year loans. L020 Government (FHA/VA/RHS) ARM The dollar amount and number of residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. FHA Home Equity Conversion Mortgages (reverse mortgages) are reported below in item L130 Reverse Mortgages. L030 Prime (Conforming and Jumbo)- Fixed The dollar amount and number of 1-to-4 unit residential first mortgage loans in which the mortgage rate remains fixed throughout the life of the loan and that are either (a) eligible for sale to Fannie Mae/Freddie Mac or (b) not Alt-A or non-prime credit grade (see definition in L050 below) and whose balances exceed Fannie Mae/Freddie Mac loan limits. This should not include FHA and VA loans because they are reported separately on this form. L040 Prime (Conforming and Jumbo) - ARM The dollar amount and number of 1-to-4 unit residential first mortgage loans in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan and that are either (a) eligible for sale to Fannie Mae/Freddie Mac or (b) not Alt-A or non-prime credit grade (see definition in L050 below) and whose balances exceed Fannie Mae/Freddie Mac loan limits. This should not include FHA and VA loans because they are reported separately on this form. L050 Other Fixed The dollar amount and number of al other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime credit grade loans and in which the mortgage rate remains fixed throughout the life of the loan. Non-prime loans are considered those to lower credit quality borrowers (generally <620 FICO) who do not qualify for prime or Alt-A loans. They often contain other risky features such as high loan to value (LTV) ratios and limited documentation. L060 Other ARM The dollar amount and number of all other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and nonprime credit grade loans (see definition in L050 above)and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. L100 Total Residential First Mortgages The sum of lines L010 to L060. Other Mortgages L110 Closed-End Second Mortgages The dollar amount and number of mortgages that have rights Page 52

54 SCHEDULE L: SERVICING PORTFOLIO Residential First Mortgages (1-4 Unit Residential) subordinate to a first mortgage. Report both fixed rate and adjustable rate second mortgages here. Do not include loans under lines of credit that permit borrowers the ability to obtain cash advances based on approved line of credit. L120 Funded HELOCs The dollar amount and number of mortgages that have rights subordinate to a first mortgage. This line should include home equity loans that permit borrowers the ability to obtain cash advances based on approved line of credit. Exclude HELOC commitments extended to borrowers for which there was no funding. L130 Reverse Mortgages The dollar amount and number of home equity loans for homeowners 62 years of age or older, advanced as a lump sum at closing, regular payments over a time period, or as a line of credit that do not require any repayment as long as the home remains the principal residence of the borrower. This should include FHA Home Equity Conversion Mortgages (HECM). L140 Construction and Land Development Loans, 1-4 Unit Residential The dollar amount and number of 1- to 4-unit residential construction-to-permanent loans to home buyers and lot loans to consumers. L150 Multifamily Loans Agency Unpaid principal balance of mortgages for buildings with more than four residential rental units and which are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) or by the agencies (Fannie Mae or Freddie Mac). L160 Commercial Mortgage Loans Unpaid principal balance of mortgages for commercial properties such as apartment buildings, office towers, industrial buildings, hotels, and retail shopping malls. Do not report multifamily loans that are government- or agency-guaranteed, reported above. L170 Other Mortgages Not Reported Above The dollar amount and number of all other mortgages not reported above, including land development loans to builders. L180 Total Other Mortgages Outstanding The sum of L110 to L170. L200 Total Servicing / Mortgage Outstanding The sum of L100 and L180. Page 53

55 First Mortgage Residential Volume Only: L201 Fixed Rate The dollar amount and number of residential (1- to 4-unit) loans that are fixed. This is automatically calculated as the sum of Government (FHA/VA/RHS) Fixed, Prime Conforming Fixed, Prime Non-Conforming (Jumbo) Fixed, and Other Fixed. L202 ARM The dollar amount and number of residential (1- to 4-unit) loans that are fixed. This is automatically calculated as the sum of Government (FHA/VA/RHS) ARM, Prime Conforming ARM, Prime Non-Conforming (Jumbo) ARM, and Other ARM. L209 Total First Mortgage Residential Volume Outstanding (must equal Total in L100 above) The sum of L201 and L202. This must equal Total in L100 above. L210 Interest Only The dollar amount and number of single-family loans that after the initial period in which the borrower pays only the interest portion, the loan would convert to payments of principal and interest amortized over the remaining life of the loan. The interest rate can either be adjustable, or remain fixed through the life of the loan. L211 Not Interest Only The dollar amount and number of single-family loans that are not considered Interest Only by the definition in L210 above. The interest rate remains fixed through the life of the loan. L219 Total First Mortgage Residential Outstanding (must equal Total in L100 above) The sum of L210 and L211. This must equal Total in L100 above. L220 Option ARMs The dollar amount and number of single-family loans that offer flexible payment options. For example, one of the most common types of Option ARMs allows for 4 payment options: minimum payment, interest only, 30 year full principal and interest, and 15 year full principal and interest. Option ARM programs may vary by a number of factors: initial rate, negative amortization and lifetime caps, ARM index and other optional features. Option ARMs are sometimes referred to as the Pick-a-Payment Option ARM, Pay Option ARM, 1 Month Option ARM, or Cash Flow Option ARM. L221 Not Option ARMs The dollar amount and number of single-family loans that are not considered Option ARMs by the definition in L220 above. L229 Total First Mortgage Residential Outstanding (must equal Total in L100 above) The sum of L220 and L221. This must equal Total in L100 above. L230 Loans with Prepayment Penalties The dollar amount and number of single-family loans that require the borrower to pay a penalty if they are paid off before a specified date in the loan agreement. L231 Loans without Prepayment Penalties The dollar amount and number of single-family loans that do not require a penalty payment if they are paid off before a specified date Page 54

56 L239 Total First Mortgage Residential Outstanding (must equal Total in L100 above) in the loan agreement. The sum of L230 and L231. This must equal Total in L100 above. L240 Owner-Occupied The dollar amount and number of residential (1- to 4-unit) loans that are occupied by the owner/borrower. L241 Non-Owner Occupied The dollar amount and number of residential (1- to 4-unit) loans that are not occupied by the owner/borrower (e.g., second homes, investment properties). L249 Total First Mortgage Volume (must equal Total in L100 above) The sum of L240 and L241. This must equal Total in L100 above. L250 Loans with Private Mortgage Insurance The dollar amount and number of residential (1- to 4-unit) loans that are insured with private mortgage insurance (PMI). L251 L259 L260 L261 L269 Loans without Private Mortgage Insurance Total First Mortgage Residential Outstanding (must equal Total in L100 above) Loans with Piggyback Seconds or Funded HELOCs Loans without Piggyback Seconds or Funded HELOCs Total First Mortgage Residential Volume (must equal Total in L100 above) The dollar amount and number of residential (1- to 4-unit) loans that are not insured with private mortgage insurance (PMI). The sum of L250 and L251. This must equal Total in L100 above. The dollar amount and number of residential (1- to 4-unit) loans that also have piggyback second mortgages or funded HELOCs that are subordinate to them. A piggyback is as second mortgage closed at the same time as the first mortgage for which it is subordinate, usually for the purposes of avoiding mortgage insurance. Do not include loans with only open-end second mortgages that are subordinated, i.e., those with lines of credit that permit borrowers the ability to obtain cash advances based on approved line of credit. The dollar amount and number of residential (1- to 4-unit) loans that do not have piggyback second mortgages or funded HELOCs that are subordinate to them. The sum of L260 and L261. This must equal Total in L100 above. Investor Distribution L270 Serviced for Portfolio/Affiliates/Parent The dollar amount and number of residential (1- to 4-unit) loans serviced for your institution s parent. L271 Serviced for Secondary Market Agencies (Fannie, Freddie, Ginnie) The dollar amount and number of residential (1- to 4-unit) loans serviced for the secondary market agencies Fannie Mae, Freddie Mac, or Ginnie Mae. L272 Serviced for Other Investors or Securities The dollar amount and number of residential (1- to 4-unit) loans serviced for any other investor or securitization not included above. Page 55

57 L279 Total First Mortgage Volume must equal Total in L100 above) The sum of L271 through L272. This must equal Total in L100 above. Loan Age L280 Weighted Average Loan Age (in Months) Residential First Mortgages Only The weighted average seasoning (loan age), in months, based on dollar volume, of all single-family mortgage loans serviced. Subservicing L290 UPB of Loans Subserviced for Others, Excluding Intracompany Portfolio The UPB and number of loans serviced by your institution for which you do NOT own the servicing rights. Include intercompany loans, i.e., those that your institution services for an affiliated entity but for which your institution does not own the servicing rights. If you enter a value in this line item, then a corresponding revenue amount should be entered in line item D240. L300 UPB of Loans Subserviced by Others The UPB and number of loans for which your institution owns the servicing rights but does not service the loans. Include intercompany loans, i.e., those that your institution services for an affiliate entity but for which your institution who does own the servicing rights. If you enter a value in this line item, then a corresponding expense should be entered in line item C035. Bankruptcy Status L310 Of total first mortgage residential mortgage debt outstanding, what portion of loans had bankruptcy status as of the period end? Reductions in Portfolio L320 For this quarter only, Loans Removed from Servicing Portfolio Due to Prepayment of Mortgage, Transfer of Asset, or Other Reason The percentage of 1- to 4-unit residential mortgage loans that had a bankruptcy status as of the end of the reporting period. Loans removed from servicing portfolio due to prepayment of mortgage, transfer of asset, or other reason during the reporting period. Page 56

58 Seriously Delinquent (90 Days or More Delinquent and Loans in Foreclosure Process) Residential First Mortgages (1-4 Unit Residential) L410 Government (FHA/VA/RHS) - Fixed The dollar amount and number of residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or stateassisted loans) in which the mortgage rate remains fixed throughout the life of the loan, for example, 15-year, 20-year, and 30 year loans. L420 Government (FHA/VA/RHS) - ARM The dollar amount and number of residential loans that are guaranteed or insured by the government (FHA, VA, or RHS, including bond or stateassisted loans) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. FHA Home Equity Conversion Mortgages (reverse mortgages) are reported below in item L530 Reverse Mortgages. L430 Prime (Conforming and Jumbo)- Fixed The dollar amount and number of 1-to-4 unit residential first mortgage loans in which the mortgage rate remains fixed throughout the life of the loan and that are either (a) eligible for sale to Fannie Mae/Freddie Mac or (b) not Alt-A or non-prime credit grade (see definition in L450 below) and whose balances exceed Fannie Mae/Freddie Mac loan limits. This should not include FHA and VA loans because they are reported separately on this form. L440 Prime (Conforming and Jumbo) - ARM The dollar amount and number of 1-to-4 unit residential first mortgage loans in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan and that are either (a) eligible for sale to Fannie Mae/Freddie Mac or (b) not Alt- A or non-prime credit grade (see definition in L450 below) and whose balances exceed Fannie Mae/Freddie Mac loan limits. This should not include FHA and VA loans because they are reported separately on this form. L450 Other - Fixed The dollar amount and number of al other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime credit grade loans and in which the mortgage rate remains fixed throughout the life of the loan. Non-prime loans are considered those to lower credit quality borrowers (generally <620 FICO) who do not qualify for prime or Alt-A loans. They often contain other risky features such as high loan to value (LTV) ratios and limited documentation. L460 Other - ARM The dollar amount and number of all other 1-to-4 unit residential first mortgage loans not reported above, including Alt-A and non-prime credit grade loans (see definition in L450 above) and in which the mortgage rate adjusts according to a specified price index periodically and as agreed to at the inception of the loan. L500 Total Residential First Mortgages The sum of L410 through L460. Other Mortgages L510 Closed-End Second Mortgage Loans The dollar amount and number of mortgages that have rights subordinate to a first mortgage. Report both fixed rate and adjustable rate second mortgages here. Do not include loans under lines of credit that permit borrowers the ability to obtain cash advances based on approved line of Page 57

59 credit. L520 Funded HELOCs The dollar amount and number of mortgages that have rights subordinate to a first mortgage. This line should include home equity loans that permit borrowers the ability to obtain cash advances based on approved line of credit. Exclude HELOC commitments extended to borrowers for which there was no funding. L530 Reverse Mortgages The dollar amount and number of home equity loans for homeowners 62 years of age or older, advanced as a lump sum at closing, regular payments over a time period, or as a line of credit that do not require any repayment as long as the home remains the principal residence of the borrower. This should include FHA Home Equity Conversion Mortgages (HECM). L540 Construction and Land Development Loans, 1-4 Unit Residential The dollar amount and number of 1- to 4-unit residential construction-topermanent loans to home buyers and lot loans to consumers. L550 Multifamily Loans Agency Unpaid principal balance of mortgages for buildings with more than four residential rental units and which are guaranteed or insured by the government (FHA, VA, or RHS, including bond or state-assisted loans) or by the agencies (Fannie Mae or Freddie Mac). L560 Commercial Mortgage Loans Unpaid principal balance of mortgages for commercial properties such as apartment buildings, office towers, industrial buildings, hotels, and retail shopping malls. Do not report multifamily loans that are government- or agency-guaranteed, reported above. L570 Other Loans Not Reported Above The dollar amount and number of all other mortgages not reported above, including land development loans to builders. L580 Total Other Loans The sum of L510 through L570. L600 Total Mortgage Loans 90 or More Days Delinquent and Loans in Foreclosure Process The sum of L500 and L580. Page 58

60 SCHEDULE N: RECOURSE EXPOSURE N010 Loans and MBS Recourse Agreements Unpaid principal balance of mortgage-backed securities for which the institution retains a repurchase, "make whole", or any other reimbursement obligation. Does not include loans backed by a mortgage insurance pool policy agreement for which the institution is the beneficiary, except to the extent of associated deductibles. (Please note the distinction between a mortgage insurance pool policy and primary mortgage insurance coverage.) Line item N010 includes only that portion of a pool for which an institution has an obligation. For example, if an institution has a 10% limited recourse obligation on a pool with a $50 million UPB, then the institution should report $5 million on line item N010. The institution is responsible for accurately interpreting the terms of the recourse agreement. For example, in determining the amount to report for a 10% limited recourse obligation, the institution must first determine if the 10% applies to the original UPB or the current UPB of the pool. Additionally, line item N010 should reflect any recourse obligations acquired by the institution through the acquisition of servicing, even if the institution did not originate and/or securitize the loan. This line item would also apply to GNMA securities where the seller or purchaser of GNMA servicing rights entered into a recourse agreement with the purchaser or seller to assume certain financial risks related to the performance of the loans backing the GNMA securities. The recourse would only apply to the UPB of the pools for which the obligation applies. Otherwise, GNMA securities would not be included in this line item. This line item should also include the unpaid principal balance of loans and non-mbs securities sold by the institution with recourse to the institution. UPB of DUS loans should be included here. N030 Home Equity Loans and MBS Report any repurchase, "make whole", or any other reimbursement obligations for home equity loans in this line item. N040 Other Loans Other contingent liabilities, recorded and unrecorded, not included above. (Not a subtotal line.) N050 Total Recourse Exposure Sum of line items N010 through N040. Page 59

61 SCHEDULE O: RESERVES AND VALUATION ALLOWANCE ROLLFORWARDS O010 Beginning Balance Balance of the credit loss reserve at the beginning of the period. O020 Provision for Credit Losses on Loans Held for Investment The current period provision for credit losses on loans held for investment. This is the income statement impact of increasing the reserve. O030 Charge-Offs, Net of Recoveries Charge off against the reserve, net of any recoveries during the period. O040 Adjustments upon Adoption of FAS 159 Any impact on the credit loss reserve due to the FAS 159 election to begin recording an existing class of loans held for investment at fair value. O050 Other Changes Other changes not reported separately on this form. O060 Ending Balance Balance of the credit loss reserve at the end of the period. Rollforward of Valuation Allowance on REO O110 Beginning REO Valuation Balance of the REO valuation allowance at the beginning of the period. Allowance O120 Changes in REO Valuation Changes in the REO valuation allowance during the period. Allowance O130 Ending REO Valuation Allowance Balance of the REO valuation allowance at the end of the period. Rollforward of Reserve for Other Losses O210 Beginning Reserve for Other Losses Balance of the reserve for other losses (i.e., loss reserves not included elsewhere on this form) at the beginning of the period. O220 Provision For Other Losses The current period provision for other losses. This is the income statement impact of increasing the reserve for other losses. O230 Charge-Offs, Net of Recoveries Charge off against the reserve for other losses, net of any recoveries during the period. O240 Other changes Other changes to the reserve for other losses not reported separately on this form. O250 Ending Reserve for Other Losses Balance of the reserve for other losses at the end of the period. Rollforward of Repurchase Reserves O310 Beginning Repurchase Reserve Balance of the repurchase reserve at the beginning of the period. This should include reserves for standard representations and warranties, early payment default, first payment default, premium recapture and other repurchase obligations. O320 Provision for Repurchases (EPD, FPD, etc.) The provision for reserves for standard representations and warranties, early payment default, first payment default, premium recapture and other repurchase obligations. Page 60

62 O330 Charge-Offs, Net of Recoveries Charge off against the repurchase reserve, net of any recoveries during the period. O340 Other Changes Other changes to the repurchase reserve not reported separately on this form. O350 Ending Repurchase Reserve Balance of the repurchase reserve at the end of the period. O360 O370 MEMO: UPB of Loans Repurchased or Indemnified During the Quarter MEMO: Number of Loans Repurchased or Indemnified During the Quarter Unpaid principal balance of loans repurchased or indemnified during the quarter. Number of loans repurchased or indemnified during the quarter. Page 61

63 SCHEDULE P: GNMA PASS-THROUGH DATA P010 Lines of Credit Available for Advances Total amount available in pre-approved, irrevocable lines of credit specifically designated for GNMA advances and/or through GNMA Pool Advance Agreements (See GNMA Guide, Appendix 71). P030 Dollar Amount of Foreclosed Loans Dollar amount of loans in GNMA securities that are in the foreclosure process as of the end of the reporting period. SCHEDULE Q: PLEDGED OR RESTRICTED ITEMS Q010 Carrying Value of Pledged Assets Assets that are pledged to secure the obligations of or to assure performance by the lender, or secure debts or obligations of subsidiaries or affiliates, net of any associated on-balance sheet liability. For example, mortgages pledged to secure warehouse lines, an on-balance sheet liability, should not be included in this item. Q020 Total Restricted Retained Earnings Outstanding dollar amount of retained earnings whose use by the institution is restricted. Q030 Total Pledged Servicing Total unpaid balance in the company's servicing portfolio pledged as collateral for obligations. This amount cannot be greater than the total UPB on line L200. Page 62

64 SCHEDULE R: LOAN MODIFICATIONS R010 Loan Modifications During this reporting period, total unpaid principal balance and number of mortgage loans serviced for which the rate or term has been changed subsequent to the original loan closing and outside the parameters of the original loan documents. SCHEDULE CF: SELECTED CASH FLOW DATA CF010 Net Cash (Used)/Provided by Operating Activities Total from the applicable section from the statement of cash flows prepared in accordance with generally accepted accounting principals. CF020 Cash Flows from Investing Activities Total from the applicable section from the statement of cash flows prepared in accordance with generally accepted accounting principals. CF030 Cash Flows from Financing Activities Total from the applicable section from the statement of cash flows prepared in accordance with generally accepted accounting principals. CF040 Total Increase/(Decrease) in Cash Total increase/(decrease) in cash. Page 63

65 Edit Profile Reporting Period As of the Period Ending Contact Name Contact Position Contact Phone Number Contact Institution Name Institution Address (1) Institution Address (2) Institution City Institution State Institution Zip Code Institution Web Address Institution FHA ID Institution Fannie Mae ID Institution Freddie Mac ID Institution Ginnie Mae ID Institution Type Is Institution Woman-Owned? Is Institution Minority-Owned? Choose Direct Sub of Bank Direct Sub of Thrift or Credit Union Direct Sub of Bank Holding Company Sub of a Non-Depository, Publicly Traded Entity Privately Held Company (Independent Mtg Bank) Publicly Held Company (Independent Mtg Bank) Commercial Only Lender Trust Housing and Finance Agency Real Estate Investment Trust Hedge Fund Direct Sub of Hedge Fund Other Choose Yes No Choose Not Minority Owned African American Hispanic American American Indian/Alaskan Asian American/Pacific MBFRF Revised Form v2.0 April 2008 Page 1

66 Edit Profile Does Institution Originate Residential Mortgage Loans? Does Institution Service Residential Mortgage Loans or own mortgage servicing rights? Does Institution Originate and/or Service Multifamily or Commercial Mortgage Loans? Institution 's Fiscal Year-End by Quarter Date Operations Commenced Independent Auditing Company Balance Sheet Date of Most Recently Audited Financial Statements Independent Auditor Opinion for Most Recently Audited Financial Statements Reason for Auditor Opinion of "Disclaimer" Number of Consecutive Years Current Firm Has Audited Significant Events Comments (describe any significant events or other comments) Direct Parent Direct Parent Type Other Choose Yes No Choose Yes No Choose Yes No Choose Unqualified Qualified Adverse Disclaimer Choose Not Applicable Part of Audit Was Performed by Another Auditor Departure from an Accounting Principle Uncertainties Exist Lack of Consistency Going-Concern Considerations Other Choose Yes No Choose Direct Sub of Bank Direct Sub of Thrift or Credit Union Direct Sub of Bank Holding Company MBFRF Revised Form v2.0 April 2008 Page 2

67 Edit Profile Direct Parent Federal Reserve System ID Ultimate Parent Ticker Symbol Third-Party Inventory/Pipeline Service Third-Party Service Used for Inventory/Pipeline? If yes, Name of Company Does the service develop daily pricing for you? Does it enter into trades for you? Does it do the valuation work (e.g., LOCOM, mark-to-market calculations, etc.) for you? Third-Party Valuation of MSRs Third-Party Valuation of MSRs Sub of a Non-Depository, Publicly Traded Entity Privately Held Company (Independent Mtg Bank) Publicly Held Company (Independent Mtg Bank) Commercial Only Lender Trust Housing and Finance Agency Real Estate Investment Trust Hedge Fund Direct Sub of Hedge Fund Other Choose N/A Yes No Choose Yes No Choose N/A Yes No Choose N/A Yes No Choose None Daily Weekly Bi-weekly (or twice a month) Monthly MBFRF Revised Form v2.0 April 2008 Page 3

68 Edit Profile Name of MSR Valuation Firm MBA Release Flag Release My Data to the MBA Do Not Release My Data to the MBA Continuously Release My Data to the MBA Change Password Quarterly Semi-Annually Annually Other New Password Verify New Password If left blank, the password is unchanged MBFRF Revised Form v2.0 April 2008 Page 4

69 Schedule A: Assets Note: Enter all dollar amounts in thousands of dollars Cash and Cash Equivalents, Unrestricted A010 Cash and Cash Equivalents, Restricted A020 Securities Held to Maturity, at Amortized Cost A030 Schedule A-030 Securities Held to Maturity, at Fair Value A032 Schedule A-030 Securities Available for Sale A034 Schedule A-030 Trading Account Securities A036 Schedule A-030 Reverse Repurchase Agreements A040 Receivables from Unrelated Parties A050 Mortgage Loans Held for Sale (HFS), at Lower of Cost or Market A060 Schedule A-060 (LOCOM) Mortgage Loans Held for Sale (HFS), at Fair Value A062 Schedule A-060 Mortgage Loans Held for Investment (HFI), at Amortized Cost A064 Schedule A-060 Mortgage Loans Held for Investment (HFI), at Fair Value A066 Schedule A-060 Other Financial Instruments, at Fair Value A070 Non-Mortgage Investments A080 Real Estate Owned, at Net Realizable Value A090 Schedule A-090 Investment in Joint Ventures, Partnerships, and Other Entities A100 Other Real Estate Investments A110 Net Mortgage Servicing Rights A160 Schedule A-160 Reserve for Other Losses Contra A170 Property, Equipment, Leasehold, Net of Accum. Depreciation A180 Receivables from Related Parties A190 Deferred Tax Assets A200 Goodwill and Other Intangible Assets A210 Derivative Assets A220 Schedule A-220 Other Assets A230 Schedule A-230 Total Assets A240 MEMO: Escrow Funds (held in trust for investors or mortgagors) A250 MEMO: Detail of Property & Equipment Reported in Item A180 MEMO: Capitalized Hardware and Other Telecommunications A260 Property and Equipment MEMO: Capitalized Software A262 MEMO: Watercraft A264 MEMO: Aircraft A266 MBFRF Revised Form v2.0 April 2008 Page 5

70 Schedule A-030: Securities Note: Enter all dollar amounts in thousands of dollars Investment-Grade Securities: Held to Maturity at Amortized Cost Held to Maturity at Fair Value Available for Sale Trading Account Agency MBS A030A A032A A034A A036A Non-Agency MBS: A030B A032B A034B A036B Commercial MBS Investment Grade A030C A032C A034C A036C Non-Mortgage ABS Investment Grade A030D A032D A034D A036D Obligations of Government Sponsored Enterprises A030E A032E A034E A036E U.S. Treasury Obligations A030F A032F A034F A036F Other Securities Investment Grade A030G A032G A034G A036G Total Investment-Grade Securities A030H A032H A034H A036H Non-Investment Grade Securities: Non-Agency MBS Non-Investment Grade A030L A032L A034L A036L Principal-Only Securities Non-Investment Grade A030M A032M A034M A036M Interest-Only Strips Non-Investment Grade A030N A032N A034N A036N Commercial MBS Non-Investment Grade A030O A032O A034O A036O Debt Securities Non-Investment Grade A030P A032P A034P A036P Other Securities Non-Investment Grade A030Q A032Q A034Q A036Q Total Non-Investment-Grade Securities A030R A032R A034R A036R Non-Rated Retained Interests A030S A032S A034S A036S Other Securities A030U A032U A034U A036U Total Securities A030V A032V A034V A036V Unamortized Deferred Fees and Costs, if Not Included Above A030W n/a n/a n/a Net Securities A030T A032T A034T A036T MBFRF Revised Form v2.0 April 2008 Page 6

71 Schedule A-060: Mortgage Loans Held for Sale and Held for Investment, UPB Note: Enter all dollar amounts in thousands of dollars Residential (1-4 Unit) First Mortgages: HFS, at LOCOM HFS, at Fair Value HFI, at Amortized Cost HFI, at Fair Value Government (FHA/VA/RHS) Fixed A060A A062A A064A A066A Government (FHA/VA/RHS) ARM A060B A062B A064B A066B Prime Conforming Fixed A060C A062C A064C A066C Prime Conforming ARM A060D A062D A064D A066D Prime Non-Conforming (Jumbo) Fixed A060E A062E A064E A066E Prime Non-Conforming (Jumbo) ARM A060F A062F A064F A066F Other Fixed A060G A062G A064G A066G Other ARM A060H A062H A064H A066H Total Residential (1-4 Unit) First Mortgages A060I A062I A064I A066I Other Mortgages: Closed-End Second Mortgage Loans A060L A062L A064L A066L Funded HELOCs A060M A062M A064M A066M Reverse Mortgages A060N A062N A064N A066N Construction and Land Development Loans A060O A062O A064O A066O Multifamily Loans Agency A060P A062P A064P A066P Commercial Mortgage Loans A060Q A062Q A064Q A066Q Other Mortgage Loans A060R A062R A064R A066R Total Other Loans A060V A062V A064V A066V Total Mortgage Loans, UPB (before adjustments) A060W A062W A064W A066W Adjustments: Fair Value Adjustments for Loans Held for Sale (for FAS n/a A062X n/a A066X 159) (Discount)/Premium on Loans Contra A060Y n/a A064Y n/a Other Deferred Fees on Loans Contra A060Z n/a A064Z n/a Deferred Costs on Loans Contra A060AA n/a A064AA n/a Basis Adjustments from Hedging A060AB n/a A064AB n/a Other Basis Adjustments A060AC n/a A064AC n/a Accum. Amort. of Discounts/Premiums, Deferred Fees & n/a n/a A064AD n/a Cost, and Basis Adjustments LOCOM Valuation Allowance Contra A060AE n/a n/a n/a Reserve for Credit Losses on Loans Held for Investment at n/a n/a A064AF n/a Amortized Cost Total Adjustments A060AG A062AG A064AG A066AG Total Mortgage Loans, UPB (after adjustments) A060T A062T A064T A066T MEMO: UPB of Loans Included in Total Mortgage Loans (before Adjustments) that are Accounted for as Financings MEMO: UPB of Loans Included in Total Mortgage Loans (before Adjustments) that are on Non-Accrual/Non Interest Earning Status A060AH A062AH A064AH A066AH A060AI A062AI A064AI A066AI MBFRF Revised Form v2.0 April 2008 Page 7

72 Schedule A-090: Real Estate Owned Note: Enter all dollar amounts in thousands of dollars Real Estate Owned at Cost Valuation Allowance Contra Real Estate Owned, at Net Realizable Value A090A A090B A090T MBFRF Revised Form v2.0 April 2008 Page 8

73 Schedule A-160 R: Rollforward of Mortgage Servicing Rights (MSRs) Note: Enter all dollar amounts in thousands of dollars Rollforward of Amortized MSRs (excluding Valuation Allowance) Balance at Beginning of Period Additions: from Transfers of Financial Assets Additions: from Purchases and Other Assumptions Disposals: Sales and Other Amortization (must be negative) Other Than Temporary Impairment (OTTI) Basis Adjustments from Net Hedging Activity Other Changes Balance at End of Period A120A A120B A120C A120D A120E A120F A120G A120H A120T Rollforward of MSR Valuation Allowance Balance at Beginning of Period Change in Valuation Allowance Balance at End of Period Total Amortized MSRs, Net of Valuation Allowance, at End of Period MEMO: Fair Value of Amortized MSRs at End Of Period A130A A130B A130T A140T A130E Rollforward of Fair Value MSRs Balance at Beginning of Period Remeasurement of MSRs to Fair Value upon Adoption of FAS 156 Additions: from Transfers of Financial Assets Additions: from Purchases and Other Assumptions Reductions: from MSRs Sold Change in Value Due to Realization of Cash Flows Change in Value Due to Market and Model Changes Other Changes Balance at End of Period A150A A150B A150C A150D A150E A150F A150G A150H A150T Total MSRs at End of Period A160T MBFRF Revised Form v2.0 April 2008 Page 9

74 Schedule A-220 B180: Derivatives Note: Enter all dollar amounts in thousands of dollars Derivative Assets Derivative Liabilities Interest Rate Lock Commitments (IRLCs) A220A B180A Other Loan Commitments Classified as Derivatives A220B B180B Derivatives Designated as Hedges of Funded Loans A220C B180C Derivatives Designated as Hedges of MSRs A220D B180D Derivatives Designated as Hedges Other A220E B180E Derivatives Not Designated as Hedges A220F B180F Total Derivatives A220T B180T MEMO: UPB of IRLCs before Fallout Adjustments A220G B180G MEMO: UPB of IRLCs after Fallout Adjustments A220H B180H MBFRF Revised Form v2.0 April 2008 Page 10

75 Schedule A-230: Other Assets Note: Enter all dollar amounts in thousands of dollars Securities Borrowed Accrued Interest Receivable Accounts Receivable P&I, T&I, and Foreclosure Advances Advances Other Foreclosure Claims Receivable Current Income Taxes Receivable Other Assets Other Other Assets Other as Percentage of Total Assets Explanation of Amounts in Other Assets Other (if percentage in A230I is greater than or equal to 5%) Total Other Assets A230A A230B A230C A230D A230E A230F A230G A230H A230I A230J A230T MBFRF Revised Form v2.0 April 2008 Page 11

76 Schedule B: Liabilities and Equity Note: Enter all dollar amounts in thousands of dollars Liabilities Outstanding Balance on Debt Facilities Collateralized Mortgage Debt Relating to Financings Collateralized Mortgage Debt Other Trust Preferred Securities Deposits Advances from Federal Home Loan Banks Commercial Paper Other Short-Term Payables to Related Parties Other Short-Term Notes Payable to Unrelated Parties Accrued Expenses Estimated Future Loss Liability (Recourse) Other Short-Term Liabilities Other Long-Term Liabilities to Related Parties Other Long-Term Liabilities to Unrelated Parties B140 Servicing Liabilities B150 Guaranty Liabilities under FIN 45 B160 Other Financial Instrument Liabilities, at Fair Value B170 Derivative Liabilities B180 Schedule B-180 Taxes Payable B190 Deferred Tax Liability B200 Repurchase Reserves B210 Total Liabilities B220 Minority Interest B230 Subordinated Debt B240 Owners Equity B010 B020 B030 B040 B050 B060 B070 B080 B090 B100 B110 B120 B130 Preferred Stock, Issued and Outstanding Common Stock, Issued and Outstanding Additional Paid-in Capital Retained Earnings Treasury Stock Other Comprehensive Income (OCI) Noncontrolling Interest General Partners Capital Limited Partners Capital Members Capital Total Equity Total Liabilities and Equity B250 B260 B270 B280 B290 B300 B310 B320 B330 B340 B350 B360 MBFRF Revised Form v2.0 April 2008 Page 12

77 Schedule B-350 R: Equity Roll forward Note: Enter all dollar amounts in thousands of dollars Balance at Beginning of Period Net Income / (Loss) Issuance of New Stock or Conversions of Preferred to Common Stock Repurchases Other Capital Contributions OCI: Unrealized Gains (Losses) from Assets Available-for-Sale OCI: Unrealized Gains (Losses) from Derivatives Designated as Cash Flow Hedges OCI: Other Changes in OCI Cumulative Effect from Adoption of FAS 156 Cumulative Effect from Adoption of FAS 159 Cumulative Effect Adjustments to Retained Earnings Other Dividends / Distributions Changes in the Carrying Amount of Noncontrolling Interest Equity Adjustments Balance at End of Period B350A B350B B350C B350D B350E B350F B350G B350H B350I B350J B350K B350L B350M B350N B350T MBFRF Revised Form v2.0 April 2008 Page 13

78 Schedule C: Income Note: Enter all dollar amounts in thousands of dollars NET INTEREST INCOME Interest Income Warehousing Interest Income from Loans Held for Sale Residential and Multifamily/Commercial Total 1-4 Unit Residential Only Origination, Warehousing, and Secondary Marketing Servicing Multifamily/ Commercial Residential Portfolio Management and All Other C010 C010 n/a C010 n/a Interest Income on Loans Held for Investment C020 n/a n/a C020 C020 Interest Income from Securities Held to Maturity C030 n/a n/a C030 C030 Interest Income from Securities Available for Sale C040 n/a n/a C040 C040 Interest Income from Trading Securities C050 n/a n/a C050 C050 Other Interest Income C060 C060 C060 C060 C060 Recognition of Yield Adjustment C070 C070 n/a C070 C070 Servicing-Related/Escrow Interest Income C080 n/a C080 C080 n/a Total Interest Income C090 C090 C090 C090 C090 Interest Expense Warehousing Interest Expense Residential and C100 C100 n/a C100 n/a Multifamily/Commercial Income Property Interest Expense C110 n/a n/a C110 C110 Interest Expense on MBS Pools/Prepayment Interest Shortfall C120 n/a C120 C120 n/a Interest Expense on Residential MSR Asset C130 n/a C130 n/a n/a Interest Expense Debt Issuance C140 n/a n/a n/a C140 Other Interest Expense C150 C150 C150 C150 C150 Total Interest Expense C160 C160 C160 C160 C160 Net Interest Income C170 C170 C170 C170 C170 MBFRF Revised Form v2.0 April 2008 Page 14

79 NON-INTEREST INCOME Originations-Related Non-Interest Income (Discounts)/Premiums Recognized as Income (only if FV option elected for LHS) Total 1-4 Unit Residential Only Origination, Warehousing and Secondary Marketing Servicing Multifamily/ Commercial Residential Portfolio Mgmt and All Other C200 C200 n/a C200 n/a Origination Fees C210 C210 n/a C210 n/a Fees Received from Correspondents and Brokers C220 C220 n/a C220 n/a Broker Fees Received on Loans Brokered Out C230 C230 n/a C230 n/a Other Originations-Related Income C240 C240 n/a C240 n/a Contra: Above Amounts Reclassified as Gain on Sale or Deferred C250 C250 n/a C250 n/a (under FAS 91) Total Originations-Related Non-Interest Income C260 C260 n/a C260 n/a Secondary Marketing Gains/(Losses) On Sale Gain (Loss) on Loans/MBS Sold with Servicing Retained C300 C300 n/a C300 n/a (excluding capitalized servicing) Capitalized Servicing on Loans/MBS Sold with Servicing C310 C310 n/a C310 n/a Retained Gain (Loss) on Loans/MBS Sold with Servicing Released C320 C320 n/a C320 n/a (excluding servicing released premiums) Servicing Released Premiums on Loans/MBS Sold with Servicing C330 C330 n/a C330 n/a Released Fees Paid to Brokers (enter as negative number) C340 C340 n/a C340 n/a Direct Fees Reclassified as Gain on Sale in Accordance with FAS C350 C350 n/a C350 n/a 91 Direct Expenses Reclassified as Gain on Sale in Accordance with C360 C360 n/a C360 n/a FAS 91 (enter as negative number) Recognition of Retained Interests C370 C370 n/a C370 n/a Pair-Off Expenses and Other Hedge Costs (enter expenses as C380 C380 n/a C380 n/a negative numbers and income as positive numbers) Provision for Repurchases (EPD, FPD, etc.) (enter as negative C390 C390 n/a C390 n/a number) LOCOM Adjustments on Loans Held for Sale C400 C400 n/a C400 n/a Income Relating to Interest Rate Lock Commitments (IRLCs) C410 C410 n/a C410 n/a Gains/(Losses) on Derivatives Used to Hedge IRLCs and Loans C420 C420 n/a C420 n/a Held for Sale Gains/(Losses) on Changes in Fair Value of Loans Held for Sale C430 C430 n/a C430 n/a Other Secondary Marketing Gains (Losses) C440 C440 n/a C440 n/a Net Secondary Marketing Gain/(Loss) on Sale C450 C450 n/a C450 n/a MBFRF Revised Form v2.0 April 2008 Page 15

80 Total 1-4 Unit Residential Only Origination, Warehousing and Secondary Marketing Servicing Multifamily/ Commercial Residential Portfolio Mgmt and All Other Servicing-Related Non-Interest Income Servicing Fees, First Mortgages C500 n/a C500 C500 n/a Servicing Fees, Second Mortgages, Reverse Mortgages, Other C510 n/a C510 C510 C510 Subservicing Fees Earned (excluding intracompany subservicing C520 n/a C520 C520 C520 fees) Subservicing Fees Intracompany Only (total amount must be C530 n/a C530 C530 C530 zero) Late Fees and Other Ancillary Income C540 n/a C540 C540 C540 Amortization of Mortgage Servicing Rights (enter as negative C550 n/a C550 C550 n/a number) Other Than Temporary Impairment of MSRs (enter as negative C560 n/a C560 C560 n/a number) Changes in MSR Valuation Allowance (+/-) C570 n/a C570 C570 n/a Change in MSR Value Due to Realization of Cash Flows (+/-) C580 n/a C580 C580 n/a Change in MSR Value Due to Market and Model Changes (+/-) C590 n/a C590 C590 n/a Gains(Losses) on Derivatives Used to Hedge MSRs (+/-) C600 n/a C600 C600 n/a Other Changes in MSR Value (+/-) C610 n/a C610 C610 n/a Net Gain (Loss) on Bulk Sales of Servicing Rights (+/-) C620 n/a C620 C620 n/a Net Gain (Loss) from Sale of REO (+/-) C630 n/a C630 C630 C630 Other Servicing-Related Income C640 n/a C640 C640 n/a Total Servicing-Related Non-Interest Income C650 n/a C650 C650 C650 Other Non-Interest Income Provision for Credit Losses on Loans Held for Investment C700 n/a n/a C700 C700 Other Than Temporary Impairment (not MSR-Related) & Other C710 n/a n/a C710 C710 Credit-Related Losses Net Gain (Loss) from Sale of Securities C720 C720 C720 C720 C720 Unrealized Gains/(Losses) on Trading Securities C730 n/a n/a C730 C730 Gains/(Losses) on Other Derivatives or Other Financial C740 C740 C740 C740 C740 Instruments Gains/(Losses) on Changes in Fair Value of Loans Held for C750 n/a n/a C750 C750 Investment Pre-Tax Income/(Loss) from Investments in JVs, Partnerships, and C760 C760 C760 C760 C760 Other Entities Other Non-Interest Income C770 C770 C770 C770 C770 Total Other Non-Interest Income C780 C780 C780 C780 C780 Total Gross Income C800 C800 C800 C800 C800 MBFRF Revised Form v2.0 April 2008 Page 16

81 Schedule D: Non-Interest Expenses and Net Income Note: Enter all dollar amounts in thousands of dollars Total 1-4 Unit Residential Only Origination, Warehousing, and Secondary Marketing Servicing Multifamily/ Commercial Residential Portfolio Mgmt and All Other Personnel Compensation (Non-Corporate) Origination, Secondary Marketing and Warehousing Personnel Loan Production Officers (Sales Employees) D010 D010 n/a n/a n/a Loan Origination (Fulfillment/Non-Sales) D020 D020 n/a n/a n/a Warehousing and Secondary Marketing Personnel D030 D030 n/a n/a n/a Post-Close and Other Production Support Staff D040 D040 n/a n/a n/a Originations-Related Management and Directors D050 D050 n/a D050 n/a Other Originations-Related Personnel D060 D060 n/a D060 D060 Total Origination Compensation D070 D070 n/a D070 D070 Servicing Personnel Servicing-Related Management and Directors D080 n/a D080 D080 n/a Other Servicing-Related Personnel D090 n/a D090 D090 n/a Total Servicing Compensation D100 n/a D100 D100 n/a Other Personnel Other Personnel (not including Corporate, reported in separate D110 n/a n/a n/a D110 section) Contra: Direct Personnel Expenses Reclassified as Gain on Sale D120 D120 n/a D120 D120 or Deferred in Accordance with FAS 91 (enter as negative number) Total Non-Corporate Compensation D130 D130 D130 D130 D130 MEMO: Amount of Direct Compensation Related to Temporary / Contractor Personnel D140 D140 D140 D140 D140 Other Personnel Expenses Employee Benefits (including Education and Training) D150 D150 D150 D150 D150 Other Personnel Expenses D160 D160 D160 D160 D160 Total Other Personnel Expenses D170 D170 D170 D170 D170 Total Personnel Expenses D180 D180 D180 D180 D180 MBFRF Revised Form v2.0 April 2008 Page 17

82 Total 1-4 Unit Residential Only Origination, Warehousing, and Secondary Marketing Servicing Multifamily/ Commercial Residential Portfolio Mgmt and All Other Other Non-Interest Expenses Occupancy and Equipment (including depreciation) D200 D200 D200 D200 D200 Technology-Related Expenses (including depreciation) D210 D210 D210 D210 D210 Outsourcing Fees (other than subservicing fees paid) D220 D220 D220 D220 D220 Professional Fees, Including Consulting/Advisory/Legal D230 D230 D230 D230 D230 Subservicing Fees Paid, Including Intercompany Subservicing D240 D240 D240 D240 D240 Fees Paid (enter a negative number or zero) Unreimbursed Servicing Expenses for Foreclosure and REO D250 D250 D250 D250 n/a Changes in REO Valuation Allowance D260 D260 n/a D260 D260 Provision For Other Losses D270 D270 D270 D270 D270 All Other Non-Interest Expenses D280 D280 D280 D280 D280 Contra: Direct operating expenses reclassified as gain on sale or D290 D290 D290 D290 D290 deferred in accordance with FAS 91 (enter as negative number) Total - Other Non-Interest Expenses D300 D300 D300 D300 D300 Total Gross Non-Interest Expenses (before Corporate Allocation) D310 D310 D310 D310 D310 Net Income (Loss) before Corporate Allocations and Minority D320 D320 D320 D320 D320 Interest Corporate Administration/Overhead Allocations Corporate Management, Support, and Other Corporate Personnel Expenses Corporate Technology Costs Goodwill Impairment Other Corporate Expenses or Allocations not Included Above Total Corporate Administration Allocation Total Gross Non-Interest Expenses (after Corporate Allocation) Income Taxes, Non-Recurring Items, and Minority Interest Income (Loss) before Taxes, Nonrecurring Items & Minority Interest Income Taxes Net Income (Loss) before Nonrecurring Items & Minority Interest Nonrecurring Items Net Income (Loss) before Minority Interest Minority Interest Net Income (Loss) after Corporate Allocations and Minority Interest D400 D410 D420 D430 D440 D500 D510 D520 D530 D540 D550 D560 D600 MBFRF Revised Form v2.0 April 2008 Page 18

83 Schedule H: Average Number of Full-Time Equivalent (FTE) Employees Total 1-4 Unit Residential Only Origination, Warehousing, and Secondary Marketing Servicing Multifamily/ Commercial Residential Portfolio Mgmt and All Other Originations Employees Loan Production Officers (Sales Employees) H010 H010 n/a n/a n/a Loan Origination Fulfillment/Non-Sales Employees H020 H020 n/a n/a n/a Post-Close and Production Support Staff H030 H030 n/a n/a n/a Warehousing and Marketing Employees H040 H040 n/a n/a n/a Originations-Related Management and Directors H050 H050 n/a H050 n/a Other Origination-Related Personnel H060 H060 n/a H060 H060 Total Origination Employees H070 H070 n/a H070 H070 Servicing Employees Servicing-Related Management and Directors H080 n/a H080 H080 n/a Other Servicing-Related Personnel H090 n/a H090 H090 n/a Total Servicing Employees H100 n/a n/a n/a H100 Other Employees H110 H110 H110 H110 H110 Total Employees (before Corporate Personnel) H130 H130 H130 H130 H130 MEMO: Number of Non-Corporate Employees Included above H140 H140 H140 H140 H140 Related to Temporary / Contractor Personnel Corporate Administration/Overhead Employees Total Full-Time Equivalent Employees H150 H160 MBFRF Revised Form v2.0 April 2008 Page 19

84 Schedule I: Loan Originations Note: Enter all dollar amounts in thousands of dollars UPB ($000) Loan Count Average Loan Size ($000) Residential First Mortgages (1-4 Unit) Government (FHA/VA/RHS) - Fixed I010 I010 I010 Government (FHA/VA/RHS) - ARM I020 I020 I020 Prime Conforming - Fixed I030 I030 I030 Prime Conforming - ARM I040 I040 I040 Prime Non-Conforming (Jumbo) - Fixed I050 I050 I050 Prime Non-Conforming (Jumbo) - ARM I060 I060 I060 Other - Fixed I070 I070 I070 Other - ARM I080 I080 I080 Total Residential First Mortgages I100 I100 I100 Other Mortgages Closed-End Second Mortgage Loans I110 I110 I110 Funded HELOCs I120 I120 I120 Reverse Mortgages I130 I130 I130 Construction and Land Development Loans, 1-4 Unit Residential I140 I140 I140 Multifamily Loans Agency I150 I150 I150 Commercial Mortgage Loans I160 I160 I160 Other Loans not Above I170 I170 I170 Total Other Loans I180 I180 I180 Total Mortgage Loans Originated I200 I200 I200 MBFRF Revised Form v2.0 April 2008 Page 20

85 UPB ($000) Loan Count Average Loan Size ($000) First Mortgage Residential Volume Only: Retail I210 I210 I210 Wholesale - Correspondent I220 I220 I220 Wholesale - Broker I230 I230 I230 Total First Mortgage Residential Volume (must equal Total in I100above) I240 I240 I240 Fixed Rate (auto-calculated) I250 I250 I250 ARM (auto-calculated) I251 I251 I251 Total First Mortgage Residential Volume (auto-calculated) I259 I259 I259 Jumbo (Note: Must be equal to or greater than the sum of Prime Jumbo I260 I260 I260 Fixed and ARM above - i.e., the sum of I050 and I060) Non-Jumbo I261 I261 I261 Total First Mortgage Residential Volume (must equal Total in I100 above) I269 I269 I269 Alt Doc I270 I270 I270 Full Doc I271 I271 I271 Total First Mortgage Residential Volume (must equal Total in I100 above) I279 I279 I279 Interest Only I280 I280 I280 Not Interest Only I281 I281 I281 Total First Mortgage Residential Volume (must equal Total in I100 above) I289 I289 I289 Option ARMs I290 I290 I290 Not Option ARMs I291 I291 I291 Total First Mortgage Residential Volume (must equal Total in I100 above) I299 I299 I299 Loans with Prepayment Penalties I300 I300 I300 Loans without Prepayment Penalties I301 I301 I301 Total First Mortgage Residential Volume (must equal Total in I100 above) I309 I309 I309 Purchase I310 I310 I310 Refinance Rate-Term I311 I311 I311 Refinance Cash-Out Refinances I312 I312 I312 Refinance Restructure I313 I313 I313 Refinance Other/Unknown I314 I314 I314 Total First Mortgage Residential Volume (must equal Total in I100 above) I319 I319 I319 Owner-Occupied I320 I320 I320 Non-Owner Occupied/Investor I321 I321 I321 Total First Mortgage Residential Volume (must equal Total in I100 I329 I329 I329 MBFRF Revised Form v2.0 April 2008 Page 21

86 above) UPB ($000) Loan Count Average Loan Size ($000) Loans with Private Mortgage Insurance I330 I330 I330 Loans without Private Mortgage Insurance I331 I331 I331 Total First Mortgage Residential Volume (must equal Total in I100 above) I339 I339 I339 Loans with Piggyback Seconds or Funded HELOCs I340 I340 I340 Loans without Piggyback Seconds or Funded HELOCs I341 I341 I341 Total First Mortgage Residential Volume (must equal Total in I100 above) I349 I349 I349 First Mortgage Borrower s FICO Score Distribution Equals 600 or less I350 I350 I350 Greater than 600 but less than or equal to 650 I351 I351 I351 Greater than 650 but less than or equal to 700 I352 I352 I352 Greater than 700 but less than or equal to 750 I353 I353 I353 Greater than 750 I354 I354 I354 Total First Mortgage Residential Volume (must equal Total in I100 above) I359 I359 I359 Average FICO Score for First Mortgage Borrowers (simple average based on loan count for the period) Average FICO Score for Second and HELOC Mortgage Borrowers (simple average based on loan count) First Mortgage Loan-to-Value (LTV) Distribution Equals 60% or less I370 I370 I370 Greater than 60% but less than or equal to 70% I371 I371 I371 Greater than 70% but less than or equal to 80% I372 I372 I372 Greater than 80% but less than or equal to 90% I373 I373 I373 Greater than 90% but less than or equal to 100% I374 I374 I374 Greater than 100% I375 I375 I375 Total First Mortgage Residential Volume (must equal Total in I100 above) I379 I379 I379 Weighted Average LTV on First Mortgages Only (enter two-decimal figure, e.g., for 87.65% weighted LTV) Weighted Average CLTV Combined First and Second/Funded HELOC Mortgages (enter two-decimal figure, e.g., for 87.65% weighted CLTV) Weighted Average Coupon at Origination (enter two-decimal figure, e.g., 6.78 for 6.775%) Average I360 I365 Wtd. Average I380 I385 I Unit Residential Loans Sold by Investor Type Production Sold to Secondary Market Agencies (Fannie, Freddie, Ginnie) I400 I400 I400 MBFRF Revised Form v2.0 April 2008 Page 22

87 UPB ($000) Loan Count Average Loan Size ($000) Production Sold to Others (Non-Affiliate) I401 I401 I401 Production Sold to Others (Affiliate) I402 I402 I402 Production Kept in Portfolio/Held for Investment I403 I403 I403 Production Sold through Non-Agency Securitizations with Sale I404 I404 I404 Treatment Production Sold through Non-Agency Securitizations without Sale I405 I405 I405 Treatment Total 1 4 Unit Residential Loans Sold this Period I409 I409 I409 Other 1-4 Unit Residential Information: Production Sold Servicing Released I410 I410 I410 Production Brokered Out (not funded by reporting entity) I420 I420 I420 Fall-Out Ratio (enter two-decimal figure, e.g., for 67.55%) 1430 Total Multifamily/Commercial Loans Sold This Period I440 I440 I440 Ratio Warehouse Period Average Days in Warehouse 1-4 Unit Residential Mortgages Only Average Days in Warehouse Multifamily Loans Agency Average Days in Warehouse Commercial Mortgage Loans Days I450 I455 I456 Production Warehoused in Excess of 90 Days as of Period End I460 I460 I460 MBFRF Revised Form v2.0 April 2008 Page 23

88 Schedule K: Debt Facilities Note: Enter all dollar amounts in thousands of dollars Facility Provider Name Facility Provided by Affiliate [drop down] Facility Type [drop down] Outstanding Borrowings ($000) Credit Facility Limit ($000) Wet Sublimit ($000) Repurchase Sublimit ($000) Wtd Avg Advance Rate (by Outstandings) TNW Requirement ($000) Covenant Violations [drop down] Waiver for Violation [drop down] Yes N/A N/A Yes No Warehouse Line None No of Credit N/A Repurchased Net Worth N/A Loans Reverse Debt-to-equity Repurchase Facility MSR Line of Liquidity Credit requirements Asset-Backed Commercial Paper Facility MBFRF Revised Form v2.0 April 2008 Page 24 Recourse Liabilities to Net Worth Ratio Other Other Liabilities to Net Worth Ratio Equity Other Facility Expiration Date Debt Facilities Facility #1 K010A K020A K030A K040A K050A K060A K070A K080A K090A K100A K110A K120A Facility #2 K010B K020B K030B K040B K050B K060B K070B K080B K090B K100B K110B K120B Facility #3 K010C K020C K030C K040C K050C K060C K070C K080C K090C K100C K110C K120C Facility #4 K010D K020D K030D K040D K050D K060D K070D K080D K090D K100D K110D K120D Facility #5 K010E K020E K030E K040E K050E K060E K070E K080E K090E K100E K110E K120E Facility #6 K010F K020F K030F K040F K050F K060F K070F K080F K090F K100F K110F K120F Facility #7 K010G K020G K030G K040G K050G K060G K070G K080G K090G K100G K110G K120G Facility #8 K010H K020H K030H K040H K050H K060H K070H K080H K090H K100H K110H K120H Facility #9 K010I K020I K030I K040I K050I K060I K070I K080I K090I K100I K110I K120I Facility #10 K010J K020J K030J K040J K050J K060J K070J K080J K090J K100J K110J K120J Total Other K040K Facilities Total K040T MEMO: Total Number of Facilities K130T

89 Schedule L: Servicing Portfolio Note: Enter all dollar amounts in thousands of dollars UPB ($000) Loan Count Average Loan Size ($000) Residential First Mortgages (1-4 Unit Residential) Government (FHA/VA/RHS) - Fixed L010 L010 L010 Government (FHA/VA/RHS) - ARM L020 L020 L020 Prime (Conforming and Jumbo) - Fixed L030 L030 L030 Prime (Conforming and Jumbo) - ARM L040 L040 L040 Other - Fixed L050 L050 L050 Other - ARM L060 L060 L060 Total Residential First Mortgages Outstanding L100 L100 L100 Other Mortgages Closed-End Second Mortgage Loans L110 L110 L110 Funded HELOCs L120 L120 L120 Reverse Mortgages L130 L130 L130 Construction and Land Development Loans L140 L140 L140 Multifamily Loans Agency L150 L150 L150 Commercial Mortgage Loans L160 L160 L160 Other Mortgages Not Reported Above L170 L170 L170 Total Other Mortgages Outstanding L180 L180 L180 Total Servicing / Mortgages Outstanding L200 L200 L200 Residential First Mortgages (1-4 Unit Residential) ONLY: Fixed Rate L201 L201 L201 ARM L202 L202 L202 Total First Mortgage Residential Volume (auto-calculated) L209 L209 L209 Interest Only L210 L210 L210 Not Interest Only L211 L211 L211 Total First Mortgage Residential Outstanding (must equal Total in L100 above) L219 L219 L219 Option ARMs L220 L220 L220 Not Option ARMs L221 L221 L221 Total First Mortgage Residential Outstanding (must equal Total in L100 above) L229 L229 L229 Loans with Prepayment Penalties L230 L230 L230 Loans without Prepayment Penalties L231 L231 L231 Total First Mortgage Residential Outstanding (must equal Total in L100 above) L239 L239 L239 Owner-Occupied L240 L240 L240 Non-Owner Occupied/Investor L241 L241 L241 Total First Mortgage Residential Outstanding must equal Total in L100 above) L249 L249 L249 MBFRF Revised Form v2.0 April 2008 Page 25

90 Schedule L: Servicing Portfolio Note: Enter all dollar amounts in thousands of dollars UPB ($000) Loan Count Average Loan Size ($000) Loans with Private Mortgage Insurance L250 L250 L250 Loans without Private Mortgage Insurance L251 L251 L251 Total First Mortgage Residential Outstanding (must equal Total in L100 above) L259 L259 L259 Loans with Piggyback Seconds or funded HELOCs L260 L260 L260 Loans without Piggyback Seconds or funded HELOCs L261 L261 L261 Total First Mortgage Residential Volume (must equal Total in L100 above) L269 L269 L269 Investor Distribution Serviced for Portfolio/Affiliates/Parent L270 L270 L270 Serviced for Secondary Market Agencies (Fannie, Freddie, Ginnie) L271 L271 L271 Serviced for Other Investors or Securities L272 L272 L272 Total First Mortgage Volume must equal Total in L100 above) L279 L279 L279 Loan Age Weighted Average Loan Age (in Months) Residential First Mortgages Only Age L280 Subservicing UPB of Loans Subserviced for Others, Excluding Intracompany Portfolio L290 L290 L290 UPB of Loans Subserviced by Others (including an Affiliate) L300 L300 L300 Bankruptcy Status Of total 1 st mortgage residential mortgage debt outstanding, what portion of loans had bankruptcy status as of the period end? (enter two-decimal figure, e.g., 2.55 for 2.55%) Percentage L310 Reductions in Portfolio For this quarter only, Loans Removed from Servicing Portfolio Due to Prepayment of Mortgage, Transfer of Asset, or Other Reason L320 L320 L320 MBFRF Revised Form v2.0 April 2008 Page 26

91 Seriously Delinquent Loans as of Period End (90 Days or More Delinquent and Loans in Foreclosure Process) UPB ($000) Loan Count Average Loan Size ($000) Residential First Mortgages (1-4 Unit Residential) Government (FHA/VA/RHS) - Fixed L410 L410 L410 Government (FHA/VA/RHS) - ARM L420 L420 L420 Prime (Conforming and Jumbo)- Fixed L430 L430 L430 Prime (Conforming and Jumbo) - ARM L440 L440 L440 Other - Fixed L450 L450 L450 Other - ARM L460 L460 L460 Total Residential First Mortgages L500 L500 L500 Other Mortgages Closed-End Second Mortgage Loans L510 L510 L510 Funded HELOCs L520 L520 L520 Reverse Mortgages L530 L530 L530 Construction and Land Development Loans, 1-4 Unit Residential L540 L540 L540 Multifamily Loans L550 L550 L550 Commercial Mortgage Loans L560 L560 L560 Other Loans not Above L570 L570 L570 Total Other Not Reported Loans L580 L580 L580 Total Mortgage Loans 90 or More Days Delinquent and Loans in Foreclosure Process L600 L600 L600 MBFRF Revised Form v2.0 April 2008 Page 27

92 Schedule N: Recourse Exposure Note: Enter all dollar amounts in thousands of dollars UPB ($000) Loan Count Average Loan Size ($000) UPB on MBS Recourse Agreements Loans and MBS Recourse Agreements N010 N010 N010 Home Equity Loans and MBS N030 N030 N030 Other Loans N040 N040 N040 Total Recourse Exposure N050 N050 N050 MBFRF Revised Form v2.0 April 2008 Page 28

93 Schedule O: Reserves and Valuation Allowance Rollforwards Note: Enter all dollar amounts in thousands of dollars Rollforward of Credit Loss Reserves on Loans Held for Investment: Beginning Balance Provision for Credit Losses on Loans Held for Investment Charge-Offs, Net of Recoveries Adjustments upon Adoption of FAS 159 Other changes Ending Balance Rollforward of Valuation Allowance on REO Beginning REO Valuation Allowance Changes in REO Valuation Allowance Ending REO Valuation Allowance Rollforward of Reserve for Other Losses Beginning Reserve for Other Losses Provision for Other Losses Charge-Offs, Net of Recoveries Other Changes Ending Reserve for Other Losses Rollforward of Repurchase Reserves Beginning Repurchase Reserve Provision for Repurchases (EPD, FPD, etc.) Charge-Offs, Net of Recoveries Other Changes Ending Repurchase Reserve MEMO: UPB of Loans Repurchased or Indemnified during the Quarter MEMO: Number of Loans Repurchased or Indemnified during the Quarter O010 O020 O030 O040 O050 O060 O110 O120 O130 O210 O220 O230 O240 O250 O310 O320 O330 O340 O350 O360 O370 MBFRF Revised Form v2.0 April 2008 Page 29

94 Schedule P: GNMA Pass-Through Data Note: Enter all dollar amounts in thousands of dollars Lines of Credit Available for Advances Dollar Amount of Foreclosed Loans P010 P030 MBFRF Revised Form v2.0 April 2008 Page 30

95 Schedule Q: Pledged or Restricted Items Note: Enter all dollar amounts in thousands of dollars Carrying Value of Pledged Assets Total Restricted Retained Earnings Total Pledged Servicing Q010 Q020 Q030 MBFRF Revised Form v2.0 April 2008 Page 31

96 Schedule R: Loan Modifications Note: Enter all dollar amounts in thousands of dollars UPB ($000) Loan Count Average Loan Size ($000) Loan Modifications R010 R010 R010 MBFRF Revised Form v2.0 April 2008 Page 32

97 Schedule CF: Selected Cash Flow Data Note: Enter all dollar amounts in thousands of dollars Net Cash (Used)/Provided by Operating Activities Cash Flows from Investing Activities Cash Flows from Financing Activities Total Increase/(Decrease) in Cash Total CF010 CF020 CF030 CF040 MBFRF Revised Form v2.0 April 2008 Page 33