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Supplemental Instructions September 30, 2010 Editing of Data by Respondents The Federal Reserve requires validation checks to be performed by respondents as part of the electronic submission process for the FR Y-9 series of reports. This process requires bank holding companies (BHCs) to perform published validity and quality checks on data (so-called edits) by the filing deadline. Respondents are encouraged to file reports electronically as soon as possible, rather than waiting until the submission deadline. Validity and quality edits are provided at the end of the reporting instructions for the FR Y-9C, FR Y-9LP, FR Y-9SP and FR Y-9ES. Additional information regarding this submission process may be found on the web site: www.reportingandreserves.org under the heading Regulatory, Structure & Financial Reporting – Forms & Instructions. For example, see this website for information on guidelines for resolving edits and a document addressing frequently asked questions (FAQ). Troubled Debt Restructurings and Current Market Interest Rates Many institutions are restructuring or modifying the terms of loans to provide payment relief for those borrowers who have suffered deterioration in their financial condition. Such loan restructurings may include, but are not limited to, reductions in principal or accrued interest, reductions in interest rates, and extensions of the maturity date. Modifications may be executed at the original contractual interest rate on the loan, a current market interest rate, or a below- market interest rate. Many of these loan modifications meet the definition of a troubled debt restructuring (TDR). The TDR accounting and reporting standards are set forth in ASC Subtopic 310-40, Receivables - Troubled Debt Restructurings by Creditors (formerly FASB Statement No. 15, "Accounting by Debtors and Creditors for Troubled Debt Restructurings," as amended). This guidance specifies that a restructuring of a debt constitutes a TDR if, at the date of restructuring, the creditor for economic or legal reasons related to a debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider. The creditor's concession may include a restructuring of the terms of a debt to alleviate the burden of the debtor's near-term cash requirements, such as a modification of terms to reduce or defer cash payments required of the debtor in the near future to help the debtor attempt to improve its financial condition and eventually be able to pay the creditor. Because the stated interest rate charged the borrower after a loan restructuring may be greater than or equal to interest rates available in the marketplace for similar types of loans at the time of the restructuring, some institutions have concluded that these restructurings are not TDRs. In making this determination, these institutions may not have considered all of the facts and circumstances associated with the loan modification besides the interest rate. When evaluating a loan modification to a borrower experiencing financial difficulties, an analysis of all facts and circumstances is necessary to determine whether the bank holding company has made a concession to the borrower with respect to the market interest rate (or has made some other type of concession that could trigger TDR accounting and disclosure, for example, terms or conditions outside of the bank holding company's policies or common market practices) and, if so, how the modified or restructured loan should be reported. Generally, a restructured loan yields a current market interest rate if the restructuring agreement specifies an interest rate greater than or equal to the rate that the institution was willing to accept at the time of the restructuring for a new loan with comparable risk. A restructured loan does not yield a market interest rate simply because the interest rate charged under the restructuring agreement has not been reduced. In addition, when a modification results in an increase (either temporary or permanent) in the contractual interest rate, the increased interest rate cannot be presumed to be an interest rate that is at or above market. Therefore, in determining whether a loan has been modified at a market interest rate, an institution should analyze the borrower's current financial condition and compare the rate on the modified loan to rates the institution would charge customers with similar financial characteristics on similar types of loans. This determination requires the use of judgment and should include an analysis of credit history and scores, loan-to-value ratios or other collateral protection, the borrower's ability to generate cash flow sufficient to meet the repayment terms, and other factors normally considered when underwriting and pricing loans. Likewise, a change in the interest rate on a modified or restructured loan does not necessarily mean that the modification is a TDR. For example, a creditor may lower the interest rate to maintain a relationship with a debtor that can readily obtain funds from other sources. To be a TDR, the borrower must also be experiencing financial difficulties. The evaluation of whether a borrower is experiencing financial difficulties is based upon individual facts and circumstances and requires the use of judgment when determining if a modification of the borrower's loan should be accounted for and reported as a TDR. An institution that restructures a loan to a borrower experiencing financial difficulties at a rate below a market interest rate has granted a concession to the borrower that results in the restructured loan being a TDR. (As noted above, other types of concessions could also result in a TDR.) In the FR Y-9C report, until a loan that is a TDR is paid in full or otherwise settled, sold, or charged off, the loan must be reported the appropriate loan category in Schedule HC-C, items 1 through 9, and in: • Schedule HC-C, Memorandum item 1, if it is in compliance with its modified terms, or • Schedule HC-N, Memorandum item 1, if it is not in compliance with its modified terms. However, a loan that is a TDR (for example, because of a modification that includes a reduction in principal) that yields a market interest rate at the time of restructuring (and is in compliance with its modified terms need not continue to be reported as a TDR in Schedule HC-C, Memorandum item 1, in calendar years after the year in which the restructuring took place. To be considered in compliance with its modified terms, a loan that is a TDR must not be in nonaccrual status and must be current or less than 30 days past due on its contractual principal and interest payments under the modified repayment terms. A loan restructured in a TDR is an impaired loan. Thus, all TDRs must be measured for impairment in accordance with ASC Subtopic 310-10, Receivables – Overall (formerly FASB Statement No. 114, "Accounting by Creditors for Impairment of a Loan," as amended), and the Glossary entry for "Loan Impairment." For further information, see the Glossary entry for "Troubled Debt Restructurings" and the instructions for Schedules HC-C and HC-N. Reporting Loans Subject to a Blanket Lien Agreement Bank holding companies report the amount of pledged loans and leases (not held for trading) in Schedule HC-C, Memorandum item 14. When a bank holding company is subject to a blanket lien arrangement, or has otherwise pledged an entire portfolio of loans, to secure its Federal Home Loan Bank advances, it should report the amount of the entire portfolio of loans subject to the blanket lien in Memorandum item 14. Any loans within the portfolio that have been explicitly excluded, or specifically released, from the lien, and that the bank holding company has the right, without constraint, to repledge to another party should not be reported as pledged in Memorandum item 14 unless such loans have been repledged. Reporting Data for Term Deposits The Term Deposit Facility (TDF) is a program through which the Federal Reserve Banks offer interest-bearing term deposits to eligible institutions. A term deposit is a deposit with a specific maturity date. Term deposits offered through the TDF should be treated as balances due from a Federal Reserve Bank for FR Y-9C reporting purposes. Accordingly, term deposits should be reported in Schedule HC, Consolidated Balance Sheet, item 1.b, "Interest-bearing balances." The earnings on these term deposits should be reported in Schedule HI, Consolidated Income Statement, item 1.c, "Interest income on balances due from depository institutions." Reporting Purchased Subordinated Securities in Schedule HC-S In item 9 of Schedule HC-S, Servicing, Securitization, and Asset Sale Activities, the Federal Reserve collects data on the maximum amount of bank holding companies' credit exposures arising from credit enhancements they have provided to other institutions' securitization structures, including those used in structured finance programs (other than asset-backed commercial paper programs, which are covered in Memorandum item 3 of the schedule). The types of credit enhancements to be reported in item 9 include purchased subordinated securities. Examples of purchased subordinated securities include, but are not limited to, the mezzanine and subordinate tranches of private-label mortgage-backed securities and collateralized debt obligations. A so-called senior tranche of a securitization or structured finance program is not a subordinated security provided it cannot absorb credit losses prior to another designated senior tranche. Bank holding companies should ensure that they report in Schedule HC-S, item 9, the carrying value of their holdings of purchased subordinated securities issued in connection with other institutions' securitization and structured finance transactions (other than asset-backed commercial paper programs). Holdings of purchased subordinated securities that serve as credit enhancements for asset-backed commercial paper programs should be reported in Memorandum item 3.a of Schedule HC-S. Prepaid Deposit Insurance Assessments On November 12, 2009, the FDIC Board of Directors adopted a final rule requiring insured depository institutions (except those that are exempted) to prepay an FDIC-determined estimate of their quarterly risk-based deposit insurance assessments for the fourth quarter of 2009, and for all of 2010, 2011, and 2012, on December 30, 2009. Each institution's regular risk-based deposit insurance assessment for the third quarter of 2009, which is paid in arrears, also was payable on December 30, 2009. The amount of the prepaid assessment was included on the certified statement invoices for the third quarter of 2009, which were available on FDICconnect, the FDIC's e-business portal, as of December 15, 2009. Each bank holding company should record the estimated expense for its bank subsidiary's regular quarterly risk-based assessment for each calendar quarter through a charge to expense during that quarter and a corresponding credit to its prepaid assessments asset (or to an accrued expense payable if it has no prepaid assessments asset). In general, as a result of the interaction between the prepaid assessments and the regularly quarterly assessments, the remaining amount of the prepaid assessments asset that a bank holding company should report as a prepaid expense in its June 30, 2010, FR Y-9C report should be: • The total amount of its prepaid deposit insurance assessments (paid December 30, 2009); • Less the actual amount of its regular quarterly assessments for the fourth quarter of 2009 and the first quarter of 2010 (shown on its certified statement invoices for these two quarters, which were available on FDICconnect as of March 15, and June 15, 2010); and • Less the estimated amount of its regular quarterly assessment for the second quarter of 2010 (which should have been accrued as a charge to expense during the second quarter). This prepaid expense asset should be reported in Schedule HC-F, item 6, "All other assets." The year-to-date deposit insurance assessment expense for 2010 should be reported in Schedule HI, item 7.d, "Other noninterest expense." The Federal Reserve's risk-based capital standards permit an institution to apply a zero-percent risk weight to claims on U.S. Government agencies. When completing Schedule HC-R, Regulatory Capital, a bank holding company may assign a zero-percent risk weight to the amount of its consolidated prepaid deposit insurance assessments asset in item 42 of this schedule. For further information on the FDIC's prepaid assessments final rule, refer to FDIC Financial Institution Letter (FIL) 63-2009 at http://www.fdic.gov/news/news/financial/2009/fil09063.html. For further guidance on reporting regular quarterly deposit insurance assessments, refer to the Call Report Supplemental Instructions for September 30, 2009, at http://www.ffiec.gov/PDF/FFIEC_forms/FFIEC031_041_suppinst_200909.pdf . Accounting for Financial Asset Transfers and Variable Interest Entities Amendments to FASB ASC Topics 860, Transfers and Servicing, and 810, Consolidation, resulting from Accounting Standards Update (ASU) No. 2009-16 (formerly FASB Statement No. 166, Accounting for Transfers of Financial Assets (FAS 166)) and ASU No. 2009-17 (formerly FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R) (FAS 167)), respectively, have changed the way entities account for securitizations and special purpose entities. ASU No. 2009-16 (formerly FAS 166) revised former FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, by eliminating the concept of a "qualifying special-purpose entity," creating the concept of a "participating interest" (which is discussed more fully in the following section), changing the requirements for derecognizing financial assets, and requiring additional disclosures. ASU No. 2009-17 (formerly FAS 167) revised former FASB Interpretation No. 46(R), Consolidation of Variable Interest Entities, by changing how a bank holding company or other company determines when an entity that is insufficiently capitalized or is not controlled through voting or similar rights, i.e., a "variable interest entity" (VIE), should be consolidated. In general, amended Topics 860 and 810 both take effect as of the beginning of each bank holding company's first annual reporting period that begins after November 15, 2009, for interim periods therein, and for interim and annual reporting periods thereafter (i.e., as of January 1, 2010, for bank holding companies with a calendar year fiscal year). Earlier application is prohibited. Bank holding companies are expected to adopt amended Topics 860 and 810 for FR Y-9C reporting purposes in accordance with the effective date of these two standards. Revised Glossary entries for "Transfers of Financial Assets" and "Servicing Assets and Liabilities" that incorporated the provisions of amended Topics 860 and 810 and a new Glossary entry for "Variable Interest Entities" were included in the FR Y-9C instruction book update for September 2010. The assets and liabilities of consolidated VIEs should be reported on the balance sheet (Schedule HC) in the balance sheet category appropriate to the asset or liability. Similarly, the interest and noninterest income and expenses of consolidated VIEs, including provisions for loan and lease losses, should be reported on the income statement (Schedule HI) in the category appropriate to the income or expense. Because Schedules HC and HI do not enable a bank holding company to present separately (a) the assets of a consolidated VIE that can be used only to settle obligations of the consolidated VIE, (b) the liabilities of a consolidated VIE for which creditors do not have recourse to the general credit of the primary beneficiary, and (c) the related income and expenses, a bank holding company that consolidates a VIE may wish to report on such items in the FR Y-9C's "Notes to the Balance Sheet—Other." On January 28, 2010, the federal banking agencies published a final rule amending their risk- based capital standards related to the FASB's adoption of FAS 166 and FAS 167 (http://edocket.access.gpo.gov/2010/pdf/2010-825.pdf). The final rule eliminates the exclusion of certain consolidated asset-backed commercial paper programs from risk-weighted assets. It also provides an optional four-quarter transition mechanism related to the implementation of the consolidation requirements under FAS 167 for certain VIEs that were used in securitization and structured finance transactions that took place before the effective date of the new accounting standards. In general, the transition mechanism applies to qualifying VIEs and consists of an optional two-quarter delay in implementation followed by an optional two-quarter partial implementation of the effect of FAS 167 on risk-weighted assets and the allowance for loan and lease losses (ALLL) includable in Tier 2 capital. The transition mechanism does not apply to the leverage capital ratio nor does it apply to loan participations. For guidance on reporting risk- weighted assets and the ALLL in Schedule HC-R, Regulatory Capital, in accordance with the optional transition mechanism, bank holding companies electing to adopt this mechanism should refer to "Optional Transition Mechanism for Risk-Based Capital Requirements Associated with the Implementation of FAS 166 and FAS 167" on the Federal Reserve's Web site at http://www.federalreserve.gov/reportforms/supplemental/FRY9C_201003_TransitionGuidance.p df . Accounting for Loan Participations under FAS 166 FAS 166 (ASC Topic 860) modified the criteria that must be met in order for a transfer of a portion of a financial asset, such as a loan participation, to qualify for sale accounting. These changes apply to transfers of loan participations on or after the effective date of FAS 166 (which is discussed above), including advances under lines of credit that are transferred on or after the effective date of FAS 166 even if the line of credit agreements were entered into before the effective date of FAS 166. Therefore, bank holding companies with a calendar year fiscal year must account for transfers of loan participations on or after January 1, 2010, in accordance with FAS 166. In general, loan participations transferred before the effective date of FAS 166 (January 1, 2010, for calendar year bank holding companies) are not affected by this new accounting standard and pre-FAS 166 participations that were properly accounted for as sales under FASB Statement No. 140 will continue to be reported as having been sold. Under FAS 166, if a transfer of a portion of an entire financial asset meets the definition of a "participating interest," then the transferor (normally the lead lender) must evaluate whether the transfer meets all of the conditions in this accounting standard to qualify for sale accounting. (In summary, these conditions are the isolation of the transferred assets from the transferor, the transferee's right to pledge or exchange the assets received, and the transferor's lack of effective control over the transferred assets.) In general, in order for a loan participation, whether retained by the lead lender or transferred to another party, to meet the definition of a participating interest in FAS 166, it must have all of the following characteristics: • It must represent a proportionate (pro rata) ownership interest in an entire financial asset; • All cash flows received from the entire financial asset, except any cash flows allocated as compensation for servicing or other services performed (which must not be subordinated and must not significantly exceed an amount that would fairly compensate a substitute service provider should one be required), must be divided proportionately among the participating interest holders in an amount equal to their share of ownership; • The rights of each participating interest holder (including the lead lender) must have the same priority, no interest is subordinated to another interest, and no participating interest holder has recourse to the lead lender or another participating interest holder other than standard representations and warranties and ongoing contractual servicing and administration obligations; and • No party has the right to pledge or exchange the entire financial asset unless all participating interest holders agree to do so. If a transfer of a portion of a financial asset does not meet the definition of a participating interest, both the lead lender transferring the nonqualifying participation and the party acquiring the nonqualifying participation must account for the transaction as a secured borrowing with a pledge of collateral. On the income statement (Schedule HI), the lead lender should report the interest earned on the entire financial asset (subject to the nonaccrual guidance in the FR Y-9C reporting instructions) as interest income and the interest on the transferred nonqualifying participation, which is reported as a secured borrowing, as interest expense. This interest income and interest expense should not be reported net. In addition, when the financial asset in which a nonqualifying participation has been transferred is reported as a held-for-investment loan, the lead lender should include the entire loan in its determination of an appropriate level for the allowance for loan and lease losses and the related provision for loan and lease losses expense. Thus, under FAS 166, so-called "last-in, first-out" (LIFO) and "first-in, first-out" (FIFO) participations in which all principal cash flows collected on the loan are paid first to one of the participants do not meet the definition of a participating interest. As a result, neither LIFO nor FIFO participations transferred after the effective date of FAS 166 will qualify for sale accounting and instead must be reported as secured borrowings. A revised discussion of loan participations in the Glossary entry for "Transfers of Financial Assets" that incorporates the provisions of amended ASC Topic 860 and addresses related reporting issues was included in the FR Y-9C instruction book update for September 2010. Accounting Standards CodificationTM In June 2009, the FASB issued Statement No. 168, The FASB Accounting Standards CodificationTM and the Hierarchy of Generally Accepted Accounting Principles (FAS 168), to establish the FASB Codification as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (U.S. GAAP). The FASB Codification reorganizes existing U.S. accounting and reporting standards issued by the FASB and other related private- sector standard setters, and all guidance contained in the FASB Codification carries an equal level of authority. All previously existing accounting standards documents are superseded as described in FAS 168. All other accounting literature not included in the FASB Codification is nonauthoritative. The FASB Codification can be accessed at http://asc.fasb.org/ . The FASB Codification is effective for interim and annual periods ending after September 15, 2009. Therefore, effective for the September 30, 2009, and subsequent FR Y-9 reports, references in the reporting instructions (including these Supplemental Instructions) to specific pre-Codification standards under U.S. GAAP (e.g., FASB Statements of Financial Accounting Standards, FASB Interpretations, Emerging Issues Task Force Issues, and Accounting Principles Board Opinions) should be understood to mean the corresponding reference in the FASB's Accounting Standards Codification. Calculation of Disallowed Deferred Tax Assets The amount of deferred tax assets that do not qualify for inclusion in Tier 1 capital based on the capital guidelines are reported in Schedule HC-R, item 9.b, "LESS: Disallowed deferred tax assets." Generally, deferred tax assets that are dependent upon future taxable income are limited to the lesser of: (i) the amount of such deferred tax assets that the bank holding company expects to realize within one year of the calendar quarter-end date, based on its projected future taxable income for that year or (ii) 10% of the amount of the bank holding company's Tier 1 capital. The reporting instructions for Schedule HC-R, item 9.b includes a section describing the calculation for determining the amount of deferred tax assets that do not qualify for inclusion in Tier 1 capital. Step (a) of the calculation indicates to start with the amount of Tier 1 capital reported in Schedule HC-R, item 8, "Subtotal." However, for purposes of this calculation, until March 31, 2011, bank holding companies may include (i.e., in addition to the amount reported in Schedule HC-R, item 8) in step (a) the amount of excess restricted core capital elements included in Schedule HC-R, item 10, "Other additions to (deductions from) Tier 1 capital" and reported separately in Notes to the Balance Sheet -- Other, item 1, "Amount of excess restricted core capital elements included in Schedule HC-R, item 10." Other-Than-Temporary Impairment When the fair value of an investment is less than its cost basis, the impairment is either temporary or other-than-temporary. To determine whether the impairment is other-than- temporary, a bank holding company must apply other pertinent guidance such as paragraph 16 of FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities; FASB Staff Position (FSP) FAS 115-1 and FAS 124-1, The Meaning of Other-Than-Temporary Impairment and Its Application to Certain Investments; FSP FAS 115-2 and FAS 124-2, Recognition and Presentation of Other-Than-Temporary Impairments; paragraph 6 of Accounting Principles Board Opinion No. 18, The Equity Method of Accounting for Investments in Common Stock; Emerging Issues Task Force (EITF) Issue No. 99-20, Recognition of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be Held by a Transferor in Securitized Financial Assets; and FSP EITF 99-20-1, Amendments to the Impairment Guidance of EITF Issue No. 99-20. Guidance on recently issued accounting standards on other-than-temporary impairment was incorporated in a revised Glossary entry for "Securities Activities" that was included in the FR Y-9C instruction book update for September 2010. For regulatory capital purposes, any other-than-temporary impairment losses on both held-to- maturity and available-for-sale debt securities related to factors other than credit loss that are reported, net of applicable taxes, in Schedule HC, item 26.b, "Accumulated other comprehensive income," should be included in Schedule HC-R, item 2, together with the net unrealized gains (losses) on available-for-sale securities that are reported in item 2. Furthermore, when determining the regulatory capital limit for deferred tax assets, a bank holding company may, but is not required to, adjust the reported amount of its deferred tax assets for any deferred tax assets arising from other-than-temporary impairment losses reported, net of applicable taxes, in Schedule HC, item 26.b in accumulated other comprehensive income. A bank holding company must follow a consistent approach over time with respect to this adjustment to the reported amount of deferred tax assets. In addition, when risk-weighting a held-to-maturity debt security for which an other-than- temporary impairment loss related to factors other than credit loss was previously recognized in other comprehensive income, include the carrying value of the debt security, as described above, in column A of Schedule HC-R, item 35. Then include the pre-tax amount of this impairment loss that has not yet been accreted from accumulated other comprehensive income to the carrying value of the security as a negative number in column B of Schedule HC-R, item 35, and include the amortized cost of the security, as defined in FSP FAS 115-2, in the appropriate risk-weight category column of item 35 (provided the security is not a purchased subordinated security that is not eligible for the ratings-based approach). Under FAS 115-2, amortized cost is the security's previous amortized cost as of the date of the most recently recognized other-than-temporary impairment loss less the amount of impairment loss recognized in earnings adjusted for subsequent accretion of interest income and payments received on the security. Extended Net Operating Loss Carryback Period The Worker, Homeownership, and Business Assistance Act of 2009, which was enacted on November 6, 2009, permits banking organizations and other businesses, excluding those banking organizations that received capital from the U.S. Treasury under the Troubled Asset Relief Program, to elect a net operating loss carryback period of three, four, or five years instead of the usual carryback period of two years for any one tax year ending after December 31, 2007, and beginning before January 1, 2010. For calendar year bank holding companies, this extended carryback period applies to either the 2008 or 2009 tax year. The amount of the net operating loss that can be carried back to the fifth carryback year is limited to 50 percent of the available taxable income for that fifth year, but this limit does not apply to other carryback years. Under generally accepted accounting principles, bank holding companies may not record the effects of this tax change in their balance sheets and income statements for financial and regulatory reporting purposes until the period in which the law was enacted, i.e., the fourth quarter of 2009. Therefore, bank holding companies should have recognized the effects of this fourth quarter 2009 tax law change on their current and deferred tax assets and liabilities, including valuation allowances for deferred tax assets, in their FR Y-9C report for December 31, 2009. Bank holding companies should not amend their FR Y-9C report for quarters prior to the fourth quarter of 2009 for the effects of the extended net operating loss carryback period. The Federal Reserve's regulatory capital standards limit the amount of deferred tax assets that are dependent upon future taxable income that can be included in regulatory capital. Deferred tax assets that are dependent upon future taxable income are (a) deferred tax assets arising from deductible temporary differences that exceed the amount of taxes previously paid that a bank holding company could recover through loss carrybacks if the bank holding company's temporary differences (both deductible and taxable) fully reverse at the report date and (b) deferred tax assets arising from operating loss and tax credit carryforwards. A bank holding company with a calendar year fiscal year could have considered the recoverability of taxes paid during the extended carryback period when determining the amount of its deferred tax assets dependent upon future taxable income for regulatory capital calculation purposes as of December 31, 2009, but may not do so for regulatory capital reporting purposes in its March 31, 2010, and subsequent FR Y-9C reports. In addition, any recognized income tax refund receivable resulting from a net operating loss carryback that is currently outstanding should be reported in Schedule HC-F, item 6, "Other" assets, not in Schedule HC-F, item 2, "Net deferred tax assets." Treasury Department's Capital Purchase Program On October 14, 2008, the U.S. Treasury Department announced a Capital Purchase Program (CPP) under the Troubled Asset Relief Program mandated by the Emergency Economic Stabilization Act of 2008 (http://www.ustreas.gov/press/releases/hp1207.htm). The CPP was designed to encourage U.S. financial institutions to build capital to buttress the financial strength of the banking system, increase the flow of financing to U.S. businesses and consumers and support the U.S. economy. For bank holding companies (other than those that are Subchapter S) that are approved for participation in the CPP, the Treasury Department purchased senior perpetual preferred stock and warrants to purchase common stock or senior perpetual preferred stock, depending on whether the bank holding company's common stock is "publicly traded." For such bank holding companies that are not publicly traded, the Treasury Department's intent was to immediately exercise the warrants for senior perpetual preferred stock ("warrant preferred stock"). The senior perpetual preferred stock issued to the Treasury Department, including warrant preferred stock, should be reported on FR Y-9C Schedule HC-M, item 24.a, "Issuances associated with the U.S. Department of Treasury Capital Purchase Program: Senior perpetual preferred stock or similar items," [for the FR Y-9SP, Schedule SC-M, item 23.a] and included in balance sheet (Schedule HC) item 23, "Perpetual preferred stock and related surplus." [For the FR Y-9LP, Schedule PC, item 20.a; for the FR Y-9SP, Schedule SC, item 16.a] Senior perpetual preferred stock issued by bank holding companies to the Treasury Department is cumulative but for regulatory capital purposes is treated and reported the same as noncumulative perpetual preferred stock as an unrestricted core capital element included in Tier 1 capital. It should be included in the amount reported for "Total equity capital" in item 1 of Schedule HC-R, Regulatory Capital, and included in Schedule HC-R, memoranda item 3.a, "Noncumulative perpetual preferred stock." Warrants issued by a publicly traded bank holding company should be included in equity capital on the balance sheet (Schedule HC) provided the bank holding company has sufficient authorized but unissued shares of the common stock to allow exercise of the warrants and any other necessary shareholder approvals have been obtained. If the bank holding company does not have required shareholder approval, including shareholder approval for sufficient authorized but unissued shares of the common stock subject to the warrants that may be required for settlement, the warrants may be included in equity capital on the balance sheet provided that the bank holding company takes the necessary action to secure sufficient approvals prior to the end of the fiscal quarter in which the warrants are issued. The amount assigned to warrants classified as equity capital should be reported in Schedule HC-M, item 24.b, "Issuances associated with the U.S. Department of Treasury Capital Purchase Program: Warrants to purchase common stock or similar items," [for the FR Y-9SP, Schedule SC-M, item 23.b] and included in Schedule HC, item 25, "Surplus." [For the FR Y-9LP, Schedule PC, item 20.c; for the FR Y-9SP, Schedule SC, item 16.b, "Common stock (including related surplus)"] Warrants that are not eligible to be classified as equity capital should also be reported in Schedule HC-M, item 24.b [for the FR Y- 9SP, Schedule SC-M, item 23.b) and included in balance sheet item 20, "Other liabilities." [For the FR Y-9LP, Schedule PC, item 17; for the FR Y-9SP, Schedule SC, item 13] Proceeds from a bank holding company's issuance to the Treasury Department of noncumulative perpetual preferred stock during the calendar year-to-date reporting period should be included in Schedule HI-A, item 5.a, "Sale of perpetual preferred stock, gross." [For the FR Y-9LP, Schedule PI-A, part III, item 9, "Proceeds from issuance of preferred stock."] Proceeds from warrants eligible to be classified as equity capital during the calendar year-to-date reporting period should be included in Schedule HI-A, item 6.a, "Sale of common stock, gross." [For the FR Y-9LP, Schedule PI-A, part III, item 7, "Proceeds from issuance of common stock.] Note that the accretion of any applicable discount (par or liquidation value of preferred stock less the carrying value) is treated as quarterly dividend payments until the 5 year discounted dividend period is over. The quarterly accretion of the discount is reported in Schedule HI-A, item 10, "LESS: Cash dividends declared on preferred stock." For bank holding companies that have elected to be taxed under Subchapter S or are organized in mutual form, the full amount of all subordinated debt securities issued to the Treasury Department under the CPP should be reported in Schedule HC, item 19.a, "Subordinated notes and debentures," and in Schedule HC-M, item 24.a, "Issuances associated with the U.S. Department of Treasury Capital Purchase Program: Senior perpetual preferred stock or similar items." [For the FR Y-9LP, Schedule PC, item 16, "Subordinated notes and debentures;" for the FR Y-9SP, Schedule SC, item 11, "Long-term borrowings," and Schedule SC-M, item 23.a, "Issuances associated with the U.S. Department of Treasury Capital Purchase Program: Senior perpetual preferred stock or similar items."] For regulatory capital purposes, report in Schedule HC-R, item 6.b, "Qualifying restricted core capital elements (other than cumulative perpetual preferred stock)," and in Schedule HC-R, memoranda item 8.d, "Qualifying trust preferred securities," the portion of such subordinated debt securities that qualify for inclusion in Tier 1 capital based on the risk-based capital guidelines. Trust Preferred Securities and Limits on Restricted Core Capital Elements On March 10, 2005, the Federal Reserve announced the amendment of its risk-based capital standards for bank holding companies to allow the continued inclusion of outstanding and prospective issuances of trust preferred securities in the tier 1 capital of bank holding companies, subject to stricter quantitative limits and qualitative standards. The Federal Reserve also revised the quantitative limits applied to the aggregate amount of qualifying cumulative perpetual preferred stock, qualifying trust preferred securities, and Class B and Class C minority interest 1 (collectively, restricted core capital elements) included in the tier 1 capital of bank holding companies. These new quantitative limits were scheduled to become effective on March 31, 2009. However, on March 23, 2009, the Federal Reserve adopted a rule extending the compliance date for the tighter limits to March 31, 2011 in light of the current stressful financial conditions and the severely constrained ability of bank holding companies to raise additional capital in the markets. Nevertheless, it is also prudential and appropriate to recognize the large percentage of bank holding companies currently in compliance with the tighter limits on capital components adopted by the 2005 Board rule and to encourage such bank holding companies to continue to comply with the tighter limits and for other bank holding companies to come into compliance as quickly as feasible in the current financial environment. Accordingly, and consistent with the new and revised items implemented on FR Y-9C Schedule HC-R for the first quarter of 2009, the instructions for these new and revised items require reporting in accordance with the revised limits to become effective on March 31, 2011, but only requires the exclusion of amounts from Tier 1 or Tier 2 capital that are subject to such exclusion under the quantitative limits under the Board's risk-based capital rule applicable until March 31, 2011. A bank holding company's amount of restricted core capital elements that are includable in Tier 1 capital under the limits applicable until March 31, 2011, but that would be excluded from Tier 1 capital and included in Tier 2 capital under the limits applicable on March 31, 2011, are reported on Schedule HC-R, line item 10, "Other additions to (deductions from) Tier 1 capital," and reported on the Notes to the Balance Sheet—Other, item 1, "Amount of excess 1 Class B minority interest in consolidated subsidiaries is defined as qualifying cumulative perpetual preferred stock directly issued by a consolidated U.S. depository institution or foreign bank subsidiary. Class C minority interest in consolidated subsidiaries is defined as qualifying common stockholders' equity or perpetual preferred stock issued by a consolidated subsidiary that is neither a U.S. depository institution nor a foreign bank. restricted core capital elements included in Schedule HC-R, item 10." Refer to the section "Reporting of Qualifying Restricted Core Capital Elements in Tier 1 Capital" beginning on page HC-R-3 of the FR Y-9C reporting instructions for further information. FASB Statement No. 158 on Defined Benefit Postretirement Plans FASB Statement No. 158, Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans (FAS 158), issued in September 2006 and now codified in ASC Subtopic 715-20, Compensation-Retirement Benefits – Defined Benefit Plans-General, requires a bank holding company that sponsors a single-employer defined benefit postretirement plan, such as a pension plan or health care plan, to recognize the funded status of each such plan on its balance sheet. An overfunded plan is recognized as an asset while an underfunded plan is recognized as a liability. As of the end of the fiscal year when a bank holding company initially applies FAS 158, the postretirement plan amounts recognized on the bank holding company's balance sheet before applying FAS 158 must be adjusted to recognize gains or losses, prior service costs or credits, and transition assets or obligations that have not yet been included in the net periodic benefit cost of its plans. These adjustment amounts are recognized directly in equity capital as components of the ending balance of accumulated other comprehensive income (AOCI), net of tax. Thereafter, a bank holding company must recognize certain gains and losses and prior service costs or credits that arise during each reporting period, net of tax, as a component of other comprehensive income (OCI) and, hence, AOCI. Postretirement plan amounts carried in AOCI are adjusted as they are subsequently recognized in earnings as components of the plans' net periodic benefit cost. For further information on accounting for defined benefit postretirement plans, bank holding companies should refer to FAS 158; FASB Statement No. 87, Employers' Accounting for Pensions; and FASB Statement No. 106, Employers' Accounting for Postretirement Benefits Other Than Pensions all of which are codified in ASC Topic 715, Compensation-Retirement Benefits. In addition, according to an interim decision announced by the banking agencies on December 14, 2006, bank holding companies should reverse the effects on AOCI of FAS 158 for regulatory capital purposes, including for purposes of reporting and measuring the numerators and denominators for the leverage and risk-based capital ratios. The intent of the reversal is to neutralize the effect on AOCI of the application of FAS 158 on regulatory capital. Bank holding companies should exclude from regulatory capital any amounts recorded in AOCI resulting from the initial and subsequent application of both the funded status and measurement date provisions of FAS 158. For FR Y-9C reporting purposes, these excluded amounts should be reported in item 4 of Schedule HC-R, Regulatory Capital, together with the accumulated net gains (losses) on cash flow hedges. If the sum of the amounts included in AOCI (Schedule HC, item 26.b) for defined benefit postretirement plans under FAS 158 and for cash flow hedges represents a net gain (i.e., a net increase) in reported equity capital, this sum should be reported as a positive value in item 4 of Schedule HC-R. If the sum represents a net loss (i.e., a decrease) in reported equity capital, it should be reported as a negative number in item 4 of Schedule HC-R. In addition, when determining the regulatory capital limit for deferred tax assets, a bank holding company may, but is not required to, adjust the amount of its deferred tax assets for any deferred tax assets or liabilities associated with any amounts recorded in AOCI resulting from the application of FAS 158 that are excluded from regulatory capital (and reported in Schedule HC- R, item 4) in accordance with the preceding guidance. A bank holding company must follow a consistent approach over time with respect to such adjustments. For purposes of reporting and measuring the denominators for the risk-based and leverage ratios, bank holding companies should also adjust their assets for any amounts recorded in AOCI affecting assets resulting from the initial and subsequent application of the funded status and measurement date provisions of FAS 158. Specifically, assets recognized or derecognized as an adjustment to AOCI as part of the incremental effect of applying FAS 158 should be reported as an adjustment to assets in item 42 of Schedule HC-R, column B, and should also be reported in item 26 of Schedule HC-R. For example, derecognition of an asset recorded as an offset to AOCI as part of the initial incremental effect of applying FAS 158 should be recorded as a negative amount in item 42, column B, of Schedule HC-R and as a positive amount in item 42, column F. This amount should also be added back to average total assets for leverage capital purposes by reporting it as a negative number in item 26 of Schedule HC-R. As another example, the portion of a benefit plan surplus asset that is included in Schedule HC, item 26.b as an increase to AOCI and is included in item 42, column A, of Schedule HC-R should be excluded from risk-weighted assets by reporting the amount as a positive number in item 42, column B. This amount should also be deducted from average total assets for leverage capital purposes by reporting the amount as a positive number in item 26 of Schedule HC-R. In addition, the adjustments for purposes of calculating risk-based capital and the leverage ratio described above should be adjusted for subsequent amortization of such amounts from AOCI into earnings. FASB Interpretation No. 48 on Uncertain Tax Positions Bank holding companies should continue to follow the guidance on accounting for uncertain tax positions under FASB Interpretation No. 48, that was included in the FR Y-9C Supplemental Instructions for December 31, 2009. These instructions can be accessed via the Federal Reserve's Web site (http://www.federalreserve.gov/reportforms/supplemental/SI_FRY9_200912.pdf ). Business Combinations and Noncontrolling (Minority) Interests Bank holding companies should continue to follow the guidance on accounting for business combinations and noncontrolling (minority) interests under FASB Statements Nos. 141(R) and 160, that was included in the FR Y-9C Supplemental Instructions for September 30, 2009. These instructions can be accessed via the Federal Reserve's Web site (http://www.federalreserve.gov/reportforms/supplemental/SI_FRY9_200909.pdf ). Fair Value Measurement and Fair Value Option Bank holding companies should continue to follow the guidance on fair value measurements under FASB Statement No. 157, Fair Value Measurements, and the guidance on implementing the fair value option under FASB Statement No. 159, The Fair Value Option for Financial Assets and Financial Liabilities, that was included in the FR Y-9C Supplemental Instructions for June 30, 2009. These instructions can be accessed via the Federal Reserve's Web site (http://www.federalreserve.gov/reportforms/supplemental/SI_FRY9_200906.pdf ). Accounting for Share-based Payments Bank holding companies should continue to follow the guidance on accounting for share-based payments under FASB Statement No. 123 (Revised 2004), Share-Based Payment (FAS 123(R)), that was included in the FR Y-9C Supplemental Instructions for December 31, 2006. These instructions can be accessed via the Federal Reserve's Web site (http://www.federalreserve.gov/reportforms/supplemental/SI_FRY9_200612.pdf ). Tobacco Transition Payment Program Bank holding companies should continue to follow guidance on the tobacco buyout program included in the FR Y-9C Supplemental Instructions for June 30, 2006, which can be accessed via the Federal Reserve's Web site (http://www.federalreserve.gov/reportforms/supplemental/SI.FRY9.200606.pdf ). Commitments to Originate and Sell Mortgage Loans Bank holding companies should continue to follow the guidance provided on this subject in the FR Y-9C Supplemental Instructions provided for December 31, 2005. These Supplemental Instructions can be accessed via the Federal Reserve's Web site (http://www.federalreserve.gov/reportforms/supplemental/SI.FRY9.200512.pdf ).
views: | 65 |
posted: | 11/22/2010 |
language: | English |
pages: | 17 |


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SUI: Unions continue CCE chase
By just-drinks.com editorial team | 21 March 2007
Coca-Cola Enterprises has been the target of further union action.
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US: Coca-Cola accused of Glaceau fall-out - report
The Coca-Cola Co. has fallen out with a number of smaller Glaceau Vitaminwater distributors over its plans to put 65% of its sales through its own distribution networks across the US, according to reports.
AUS: Foster's Group the hero when it comes to Zero
Foster's Group has claimed victory in a dispute over the Zero trademark in Australia.
ANALYSIS: (Coca-Cola) Blak to the drawing-board
The withdrawal of Coca-Cola's Blak brand from the US has once again shown that new product development can be something of a hit and miss affair, even for the most powerful and experienced companies. Blak clearly did not take off with US consumers but, writes Annette Farr, in today's market drinks companies may have to accept that flavours and concepts will have a limited shelf life, making constant innovation all the more vital.

subset: commoncrawl


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• • • • • • • • |
Thread Tools |
Leaking Coolant, Constantly!
- Posted: 01-06-2013, 11:09 AM
Post #1
So I bring the truck to the garage because the truck is pissing coolant about a month and a half ago (November 15th or so). Now, I tell them I need my Timing Chain Cover Gasket fixed, because that's where it's leaking from...after buttloads of research this was my conclusion. It even says this on my receipt, "Customer blew timing chain gasket --- was water pump, replaced water pump". Btw, they charged me $188 for the pump, and the total cost for repairs was $570.
So I get a call from the dealership (my mistake for bringing it there I suppose), and they say they have it up on the hoist and it's the water pump that's leaking. I said, are you sure?? Because that's a little more expensive than just a timing chain cover gasket.... they're like yes we're sure. And it's going to cost $570 to fix it... WOW. Yay for me, I have no other form of transportation and need the truck that night to drive the wife to work...so I say f it, go ahead and fix it then because I need it working. So they "fix" it. A week or two later, I have a small leak of antifreeze and called them to make an appointment, which they couldn't get me in for another week, by then, the leak had stopped so I thought nothing of it. Skip ahead a month and a half. Last night, the wife is driving home from the store in the middle of the country and the truck almost overheats...she noticed a hissing sound and the thermostat needle rising on the gauge cluster...so she pulled over before it gets in the red and sure enough...the truck is pissing coolant again! Guess from where, the timing chain cover gasket! Now I'm no expert...so I will accompany a few photographs and see if you guys can identify the leak, so when I go in there tomorrow morning I'll have a better idea of what's going on here.
Last edited by rye : 01-07-2013 at 04:47 PM. |
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Posted: 01-06-2013, 11:36 AM
Post #2
Well I will say this kudos to your wife for knowing to pull over I know mine would have ran my shit till the thing quit.
09 Hemi powered Ram QC 2500 Sport Fuel Boost rims 17x9 +20MM Nitto Terra Grapplers 305/70/17 OEM 4.56 gears SuperChips Cortex 3950 (1449666) |
Posted: 01-06-2013, 06:14 PM
Post #3
Posted: 01-06-2013, 09:36 PM
Post #4
I don't know if the timin cover gasket would leak antifreeze, pretty sure it's full of oil. Maybe there's a crack in your lower rad hose, or the stealership did a shitty job.
Past Dodges 1996 Dodge Ram 1500 5.2L 4x4 RC SB SLT -309,000 kms. Black 2001 Dodge Ram 1500 Sport 5.9L QC SB 4x4 -237,000 kms. Black, 20% Tint 1994 Dodge Ram 1500 5.2L 4x4 ST RC SB - 293,000 Black 2007 Dodge Ram 1500 QC SB SE 5.7L Hemi MDS 4x4- 149,000 1987 Dodge D150 RC LB 5.2L- ? Kms Two Tone Blue, Turbine Rims, 20% Tint, Current Dodge 2000 Dodge Ram 1500 QC SB SLT Laramie 5.9L 4x4 257,000 Forest Green Wife's Ride 2012 Dodge Journey SXT Black 3.6l FWD - 42,000kms |
Posted: 01-06-2013, 09:53 PM
Post #5
i don't think your timing cover would have anything to do with it. I would think its colant running down over it, check the weap hole at the bottom of the water pump or the flanges where it meets the block. Try moving your fan up and down or side to side if it moves your bearing in your water pump is done. its not that uncommon to get a faulty pump.
2006 ram slt 97 ram sport sold 2011 ram sport sold 1978 t/a |
Posted: 01-06-2013, 10:19 PM
Post #6
Alright, thanks for the advice guys. I'm going to take it in first thing tomorrow morning and see what they say.
And yeah, she's a good wife!
Posted: 01-07-2013, 12:34 AM
Post #7
Coolant does pass thru the upper portion of the timing cover from pump to block. The water pump I believe even shares some of the bolts that bolt thru the water pump and timing cover to the engine block..the timing cover is sandwiched between the pump and engine block. The labor is expensive part on that job. The water pump and many/all accessories must come off to replace that gasket + the crank balancer and that has a seal too and the oil pan also bolts to the bottom of the cover. Possible though maybe a few loose bolts causing the leak ?? Get a quote before agreeing to anything. If they have to do the full job and it has the original timing chain(not sure on your mileage) your right there looking at it during the gasket replacement so might as well do it too. A regular shop is going to be cheaper than the dealer on labor. Good luck.
Edit: Just seen your a 5.9 engine and not a hemi. Might not need to drop as many accessories but will probably have to drop the oil pan
2003 Dodge Ram Hemi Reg Cab Black 4X4 LSD 3.92 Terra Grapplers 305/55/20 Volant CAI with custom cold air scoop, power wire SuperChips Srt-10 Hood, Srt-10 A Pillar & Gauge, SRT-10 Floor Counsel Custom Magnaflow Cat-back, Exhuast Cutout Front and Rear IAS Shocks and many more modifications |
Posted: 01-07-2013, 09:16 AM
Post #8
My main concern is, I already spent $570 on parts and labour to "fix" this exact leak in November....so they best not be charging me again or I'm going to be a little bit upset. If it is the timing chain cover gasket and I specifically asked them to fix it when I brought it in last time, I would hope they help me out here...
If it's something different, then why wasn't that addressed when they originally fixed it? Especially if it's going to piss out the $80 worth of dealership coolant they charged me for. I'm hoping it's actually just a faulty pump so I can just get it fixed and get it back so I can fix the friggin differential which also has sprung a leak!
Posted: 01-07-2013, 09:39 AM
Post #9
I have the same year and same motor and had the same leak about a month ago. I went to my local garage who I trust. He said it was likely coming from the timing chain cover. due to the labor intensive job he wanted to try Bars leak stop first. it has held so far. if it starts leaking again we'll revisit the idea of fixing it for real.
but you have a real gripe with the dealership. i'd go in there on the war path |
Posted: 01-07-2013, 04:01 PM
Post #10
So it's the timing chain cover gasket, and kudos to the Dodge dealership for actually taking care of me, they hooked me up with a temporary mini-van while it gets fixed, and are only charging me for the parts, no labour.
Oh, I'm also getting the rear differential rebuilt because it pretty much blew up on the way there!! LoLL!!!! The only thing left to blow up now is the transfer case....maybe I should do some preventative maintenence on that when I get the truck back! This thing couldn't be more of a money pit... but I still love my Ram somehow....I love it when I drive through the snow in 4x4 past BMWs and more expensive vehicles....but I don't love it when it leaks and blows shit up all the time. Ah....vehicles.
Posted: 01-07-2013, 04:03 PM
Post #11
Posted: 01-07-2013, 08:55 PM
Post #12
2003 Dodge Ram Hemi Reg Cab Black 4X4 LSD 3.92 Terra Grapplers 305/55/20 Volant CAI with custom cold air scoop, power wire SuperChips Srt-10 Hood, Srt-10 A Pillar & Gauge, SRT-10 Floor Counsel Custom Magnaflow Cat-back, Exhuast Cutout Front and Rear IAS Shocks and many more modifications |
Posted: 01-08-2013, 03:12 PM
Post #13
So the rear end isn't completely screwed, and can you believe the dealership actually told me this, and told me I only needed the new bearings and seals?? I was weary about trusting them but damn... they are really earning my trust. If anyone is looking for a good dealership that won't dink you around in Norfolk County Ontario, give me a PM.
So my parts now will include a timing chain cover, and while they're in there I'm getting a timing chain put on, might as well...it's never been replaced as far as I know and I'm at about 250k km's now, and a new water pump and gasket. Hopefully this will fix my coolant leaks! Hoping that there's no internal engine damage at this point....if there is.....well, I guess I'm parking it and saving up for a crate motor.
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Crystals of potassium lead bromide (KPB), a moisture-insensitive low-energy phonon laser host, were synthesized and purified. High-quality undoped and -doped (nominal doping concentration was ) were grown by the vertical Bridgman technique. X-ray diffraction measurements indicated that, at room temperature, the material was monoclinic with space group , while at a high temperature the phase transformed to orthorhombic form. A reversible phase transition was observed around upon the heating and cooling cycle from differential scanning calorimetric measurements. The material was found to be transparent in the broad range from and above. The transmission spectrum of a -doped crystal showed different absorption bands of at , , , and corresponding to transitions, for . The maximum phonon energy of undoped at room temperature was determined to be from Raman scattering spectrum.
The authors at Fisk University acknowledge the support of NSF Grant Nos. DMR-0097272 and HER-0090526, and HRD Grant No. 0420516 (CREST), and the LLNL Research Collaborations Program for HBCUs and MIs under Grant No. DE-FG03-94SF20368. One of the authors (K.C.M.) acknowledges the financial support provided by the DOE Grant No. DE-FG02-02ER83403 and the Navy Grant No. N00421-01-C-0404. LLNL's portion of this work was performed under the auspices of the U.S. Department of Energy by the University of California at Lawrence Livermore National Laboratory under Contract No. W-7405-ENG-48. Research sponsored by the Assistant Secretary for Energy Efficiency and Renewable Energy, Office of Freedom CAR and Vehicle Technologies, as part of the High Temperature Materials Laboratory User Program, Oak Ridge National Laboratory, managed by UT-Battelle, LLC, for the U.S. Department of Energy under Contract No. DE-AC05-00OR22725.
Key Topics
- Lead
- 48.0
- Phase transitions
- 15.0
- Phonons
- 15.0
- X-ray diffraction
- 11.0
- Crystal growth
- 8.0
- Crystal structure
- 6.0
- Doping
- 5.0
- Laser materials
- 4.0
- Melting
- 4.0
- Raman scattering
- 4.0
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- U. N. Roy, R. H. Hawrami, Y. Cui, S. Morgan, A. Burger, Krishna C. Mandal, Caleb C. Noblitt, S. A. Speakman, K. Rademaker and S. A. Payne
- Source: Appl. Phys. Lett. 86, 151911 ( 2005 );
DSC thermogram of undoped crystal with successive heating and cooling cycles. The inset shows the enlarged version of the plot near phase transition.
DSC thermogram of undoped crystal with successive heating and cooling cycles. The inset shows the enlarged version of the plot near phase transition.
Room-temperature optical transmission spectrum of crystal of thickness . The inset shows the photograph of crystal of diameter and thickness.
Room-temperature optical transmission spectrum of crystal of thickness . The inset shows the photograph of crystal of diameter and thickness.
Raman spectrum of undoped crystal at room temperature.
Raman spectrum of undoped crystal at room temperature.
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Additional Physical Format: | Online version: Wilson, Daniel, Sir, 1816-1892. Oliver Cromwell and the protectorate. London And Edinburgh, T. Nelson, 1848 (OCoLC)855976622 |
Named Person: | Oliver Cromwell |
Document Type: | Book |
All Authors / Contributors: |
Daniel Wilson, Sir |
OCLC Number: | 2774786 |
Notes: | Added t.p., engr. |
Description: | 1 p. l., viii, [9]-304 p. front., pl. 18 cm. |
Responsibility: | By Daniel Wilson. |
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Nvidia just recently introduced its GeForce 9800 GTX, and this is our first look at that card. But we didn't really stop there. We threw together two and three 9800 GTX cards to see how they perform in some incredibly powerful and borderline ridiculous configurations. Then we totally crossed into crazy-land by doubling up on GeForce 9800 GX2 cards and testing the new generation of quad SLI, as well, against three-way GeForce 8800 Ultra SLI and CrossFire X with three and four Radeons.
This discussion is now closed.
Friday night topic: Light bulbs? Yep, light bulbs | 205 |


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The trail follows breath-taking views over high rocky cliffs, dense woods, alpine meadows and tiny villages still housing the ancient spirit of times gone.
Passing through some of the most spectacular parts of Rodopi Mountains (Trigrad Gorge, the Devil's Throat Cave, the Miraculous Bridges etc.) the trip ensures the pleasure of unrestricted walking through the wilderness of the native place of the mythical Orpheus! Tour Highlights: -Rodopi Mountains The Rodopi Mountains (with highest peak: Golyam Perelik (2191m a.s.l.) are the oldest mountains on the Balkan Peninsula; -Yagodina Cave is among the longest caves in Bulgaria (more than 10 000m mapped so far), considered to be one of the most beautiful in Europe; -The Devil's Throat Cave has its name from a legend. It tells that if you let something flow in the cave river it will never come out again. And there is one of the highest underground waterfalls in Europe, 42 m high; -The Miraculous bridges are 2 unique rock formation (about 40 m. high) covering an area of 40,3 hectares; -Bachkovo Monastery is the second largest Bulgarian monastery; DEPARTURE DATES: Every day from 1 May to 30 October Min. group size: 2 pax Itinerary: Day 1. Plovdiv Arrival at Sofia, Plovdiv or Burgas airport and transfer to Plovdiv for accommodation in the old town. Day 2. Plovdiv - Yagodina cave - Trigrad village Transfer to Yagodina cave. After visiting the cave you walk up to to Trigrad village where you stay overnight. Walking time: 4hrs. Day 3. Trigrad village - Chairski Lakes - Trigrad gorge - Trigrad village The walk today starts from Trigrad village, continues through alpine meadows and old forests to Chairski Lakes and goes back to Trigrad downstream the deep rocky valley of Livadnitsa river. On the way back you pass through the stunning Trigrad gorge and can visit the Devil's throat cave. Walking time: 6 hrs. Day 4. Beden village - Liaskovo village Early morning transfer to Beden village will bring you to the starting point for the day. From here you walk on nice panoramic dirt road to reach Liaskovo village, where you will stay overnight. Walking time: 6-7 hrs. Day 5. Liaskovo - Miraculous Bridges - Orehovo village After breakfast you start trekking from Liaskovo to "Skalnite mostove" hut through century-old coniferous woods and hidden meadows in-between. After visit of the Miraculous Bridges rock phenomena, you will have a short transfer to the village of Orehovo, where you stay overnight. Walking time: 4 -5 hrs. Day 6. Loop hike around Orehovo village Today you do a loop hike in the area of Orehovo. The route leads you to a beautiful river gorge with nice waterfalls, water cascades and rock formations. Overnight in Orehovo. Walking time: 4 hrs. Day 7. Orehovo village - Kosovo village - Bachkovo Monastery - Plovdiv Today you start with a hike leading you to Kosovo village and its old style houses. Then you will be transferred to Plovdiv via the Bachkovo Monastery (there we will make a short stop). In the afternoon you can go on a sightseeing tour in Plovdiv's Old Town, which still possesses ancient houses and monuments. You will stay overnight in Plovdiv. Walking time: 4 hrs. Day 8. Departure Depending on your departure time you will have transfer to Sofia, Burgas or Plovdiv Airport. Included in the price: -Accommodation in family-run pensions with en-suite facilities on halfboard (except Day 1 and Day 7, when no dinner is provided) -Luggage transfers as follows: Day 2: from Yagodina cave to Trigrad -Day 4 from Trigrad to Liaskovo (after leaving you in the village of Beden) -Day 5: from Liaskovo to the village of Orehovo& -Day 7: from Orehovo to Plovdiv together with you -Pick up/drop off at Sofia, Burgas or Plovdiv airport -all ground transfers -Road book in English -24hrs phone assistance VAT and all local taxes. Not included:Tips; Dinners on Day 1 and Day 7 (free to choose in Plovdiv); Entrance fees for the caves; alcohol drinks and other personal expenses. Other expenses: Single room supplement: 85 EUR Notes: Other expenses: Single room supplement: 85 EUR
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Also see tour packages in: Europe Bulgaria Outdoor: Land Rambler Hiking & Trekking Ecotourism Email it to a friend: Click here to email this vacation to a friend |


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University Recreation works closely with the ASCWU-BOD to receive student input and participation on the Recreation Advisory Board. The Board of Directors appoints a 6-student committee to provide feedback and recommendations on Recreation policy and fees. The Recreation Advisory Board is chaired by the current ASCWU-BOD Vice President for Student Life and Facilities. Please contact the BOD Office in SURC 236 or visit their website if you are interested in serving on the board, attending meetings, or additional information.
Ready to justify those countless hours of watching ESPN? University Recreation, Winegar's and 88.1 t
Lead Alumni Gift Initiates Renovation To CWU Tennis FacilityUniversity Advancement today announced a significant gift to the CWU Foundation that will help fund
University Recreation Offers Summer ActivitiesCWU students staying in Ellensburg getting a jump on classes now have a few options each week to rel


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Episode 302
Current Broadcast Schedule | Browse season 3 | « Previous Episode · Next Episode »
- Sage Grouse
- In spring in the high desert country, the male sage grouse puts on a show with a courting ritual that involves puffing up two sacks of air in his fluffy chest and spreading his tail feathers. But when the hens go to nest, very few of their chicks survive. We follow an Oregon State University scientist who is studying the hens, and looking for ways to reverse the decline in sage grouse populations.
- Read More and Watch this story
- Shore Bird Count
- The Pacific Flyway Project is Oregon's first attempt to gauge the health of the migratory shore bird population. The work on the ground is being done by volunteer birdwatchers.
- Read More and Watch this story
- Bird Haven
- The Cook family farm is called Bird Haven, and it's a nesting site for several types of swallows. The birds eat insects from the farm's peach and cherry trees, eliminating the need for pesticides. Unfortunately, fruit-eating birds are now the problem.
- Read More and Watch this story


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The Most Demonic KFC Ketchup Art
What did the Colonel say to your finger?
What did the Colonel say to your finger?
The Colonel brings new meaning to the catch phrase "finger lickin good."
It appeared there Thursday.
For KFC, during last Sunday's episode of "The Walking Dead." NOM NOM NOM…
American fast-food chains were vandalized and set ablaze Friday in Tripoli. Part of the ongoing unrest in the Middle East over a U.S. filmmaker's offensive Muhammed movie.
Chicken is like a delicious Rorschach test. It can tell you a lot about yourself.
You know those annoying people who are always posting photos of their food on Instagram? People are also doing that with their Big Macs.
John Travolta phoned up a KFC in England and asked to reserve a table. Here is an awesome quote from the employee who turned him down. Why is John Travolta eating at KFC? What kind of human being calls to reserve a table at KFC? Why does England have KFC? I don't care. This anonymous employee is now a folk hero who is a much better spokesperson for the 99% than Occupy Wall Street.
They all look like they're having a good time and all, but … I'm just not into it. Maybe it's because I prefer Popeye's. Watch Video ›
Five juicy layers of crisp golden-brown fried chicken skins, American cheese and a generous helping of bacon between two hearty buns. It may be fake, but so was The DoubleDown, until KFC started selling them. View List ›
Hot off the success (is success the right word?) of the Double Down comes a new KFC prototype/monstrosity. Six thick-cut fried chicken breasts, still dripping with hot vat oil, and all the fixings, baked into one savory pie. View Image ›
I tried my best to capture the experience in video, since words fail when it comes to KFC's newest sandwich. This is very gross, and I hope this will keep you from eating it — consider it a PSA. Also, it cost $5.98 (including tax) when I bought mine in Brooklyn, and took forever to make, I guess because of the bacon. Or because to person who made it had to overcome so much revulsion. Watch Video ›
Last summer, KFC ran a test campaign to see how people reacted to their meat and cheese monster called "The Double Down." Yesterday, KFC announced The Double Down will be a reality starting on April 12th. (This is your fault, Internet.) View Image ›
It's not exactly clear what message this Japanese KFC is trying to send, but I'm pretty sure it's the wrong one. View Image ›
I'm not quite sure what kind of message this is supposed to send, but free food is free food. Courtesy of Oprah (and the marketers at KFC), Kentucky Fried Chicken is giving away full meals — which include 2 pieces of griled chicken, 2 sides & a biscuit — for the price of nothing! All you have to do apparently is install a nasty coupon application. What the hell, Oprah? You're trying to give us heart disease AND computer viruses? Read More ›
A mock chicken product will now be offered at KFC's Canadian outposts. Score one for the vegans! Or rather, the "kind of, sometimes" vegans. Read More ›


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myrrh - 2:19 am on Jan 22, 2009 (gmt 0)
1) Is the translation of the content into traditional considered duplicate content to the simplified translation? If so, how do I keep from one set of pages from being ignored by the search engines for being duplicate content? 2) If the translated pages are linked to from my English site, will Google spider them and index them so they will appear in google.tw and google.hk searches? 3) Should I forget these questions and hire SEO companies in China and Taiwan to do everything for me? If so, does anyone have SEO company recommendations?
I have just had several pages of my English-language informational site translated into Chinese traditional and Chinese simplified to test the Chinese market. Now I have to decide what to do with those pages.


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I have no idea what you are referring to here so could you give a actual example of how you do this? I'm interested in learning more because I get lost when there is so much in one file.
Printable View
none of that is relevant anymore...
if you want to use pc nav 11/12, just set it up in rrconfig
use this newest RR (12/1/2012) (which may not be out yet)
if you use older one, say 11/1/2012... back up skin.ini... it will be corrupted
I've just switched from Sygic to Mapfactor and can't get embedding to work properly. This is with PC Navigator 12 FREE.
Using RR Config I can set External GPS to Navigator 11 easily. When loaded it will close immediately (you can see the splash screen flash for a second). However, going back to RR main menu and returning to the GPS screen from there SOMETIMES loads Navigator - sometimes not.
I've also tried loading Navigator using my own .skin screen (the one I used for Sygic) but no joy. However, if I load Navigator first, then load RR, I have no problems with the program embedding to the old Sygic screen.
Anyone know what's causing this?


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Dayton Beach has been a beach lover night mare for years. I was almost run over by a car there 55 years ago and there were not many cars on the beach then. The most horrible story is of a friend and his wife who were there to buy a condo for their retirement after spending many vacations there and were both run down by a drunk driver while walking at the waters edge. He died instantly. She lived buy only after many operations and is still in a great deal of pain. I'm sure this has happened before and will happen again. That is why we will not ever go to Daytona Beach!!!
Sounds like you never have been to Daytona at all or maybe you were the drunk one you were talking about. People, Daytona has beautiful beaches and only one that allows cars on it. The cars are parked quite far away from the water so you have plenty of room to put your blanket down and enjoy the sandy beach.
I think somebody got it twisted. Daytona is a GREAT place to visit.... Lived there for several yrs. What it should read is nice place to visit, but not to LIVE. I love Daytona Bch. we are all aware of the cars, there is signage EVERYWHERE warning of the cars. Take your eyes off the phone, ipad, nook, whatever, watch yourself and your kids. Simple.
By the way, I think Daytona is a wonderful host city, there is some group there all year round, we got your spring breakers, we got the summer vaca-ers, we got the races, twice a year, we got bike week, twice a year, we got the snowbirds from Canada and various other countrys all winter an Conventions all year, so if you don't like the traffic, perhaps mayhap you could go elsewhere next time, Lotsa beach to choose from down here in Fl. Frankley, I'm sick of dodging all of YOUR traffic. Grin and ty.


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Beth here with Jack - my Black GSD
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Junior Member
Join Date: Dec 2013
Location: MN
Posts: 44
Beth here with Jack - my Black GSD
Good morning~!!!
I am new to dog ownership. I had cats my whole life but always wanted a dog.
I am finally in a situation where I can reasonably care for a dog (my housemates have 3 of their own) and picked up a solid black GSD.
My housemates have adult dogs - a border collie (female), a Belgian Malnois (male) and a Shepherd/Husky mix (a male dog they're fostering). On top of that I have two snakes - a milksnake and a cornsnake as well as a variety of small invertebrates - tarantulas, scorpions etc.
I named my dog after trying numerous names on him. The only one he perked up to and seemed to respond to is Jack Daniels (we call him Jack or Jackers for short) and that name was by accident. A friend had asked me my drink preferences, I said that and he came running over - it stuck. Anywhoo, he was born August 15th 2013 and I picked him up on 10/27/2013. He's grown a tremendous amount since I got him (I feed Orijen Large Breed Puppy Chow) and he has entered the puppy challenge everyone for dominance stage. It's been an interesting challenge and he's been gently nipped a few times by the adult dogs when he gets too rough or tries humping them. I plan on taking him to obedience classes sometime after the holiday madness is over so I can learn how better to interact and handle him. Tips are always appreciated as I am still learning. My housemates have been a tremendous help as well as lurking these forums for a bit and reading.
Here's my crazy little guy. I love him to pieces and am looking forward to working with him as he grows.
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(via thedaintysquid)
Posts tagged soldier.
Suicide Has Killed More Troops than the War in Afghanistan This Year
154 active duty troops have committed suicide in the first 155 days of the new year—a rate alarmingly close to one per day. The number dead from suicides eclipses the U.S. forces killed in Afghanistan by about 50 percent.
[Image: AP]
This is too touching not to reblog.
In the midst of war, our human nature to love, even the descendants of our enemies, still prevails in one way or another.
(via tkriii)
A Palestinian protester holding his national flag confronts an Israeli soldier during a demonstration against Israel's separation barrier in the West Bank village of Maasarah near Bethlehem on November 12, 2010. (MUSA AL-SHAER/AFP/Getty Images) #
(via ratsandcandy666)


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This item may be available at your local Harbor Freight Tools Store
(based on 87 reviews)
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Most Liked Positive Review
Holding up to a lot of abuse
I purchased this drill as a cheap alternative to my much slower 3/8" B&D. At first I was a bit worried the bearings would not hold up long since you...Read complete review
I purchased this drill as a cheap alternative to my much slower 3/8" B&D. At first I was a bit worried the bearings would not hold up long since you can hear them over the noise of the motor. And I figured the wobbly cooling fins would eventually cause an issue. What I've found is that this drill stands up to a lot of abuse, putting a lot of hours of both drilling and sinking screws. I've also attached wire and buffing wheels for hours of heavy use - love those high RPM's! A few times now it's fallen off my step ladder with no signs of damage. The only problem I've experienced so far was the chuck had become difficult to move after changing various bits. I found an attachment screw had come loose in the interior of the chuck and with some tightening, it was back to normal. Keep in mind this drill is built more for speed rather than power. It struggles with larger screws and hardwood which can cause it to bog down and smoke. So far, well over a year now, it's held up extremely well. I recently had a chance to get the discount again so I purchased a second.
Most Liked Negative Review
A motor with a trigger.
I read almost all the reviews before heading in to pick this thing up, so I knew what I was getting into. I needed something to finish a project since my cordless kept dying...Read complete review
I read almost all the reviews before heading in to pick this thing up, so I knew what I was getting into. I needed something to finish a project since my cordless kept dying on me, and I wasn't ready to get a new battery for it yet.This drill is kind of a beast - as long as you have the proper bits. Some of my straight shaft drill bits and standard hex driver bits slipped, but the longer bits with plenty to grip did fine. You want bits that are long enough with this guy.If you can use this to drive screws without pre-drilling, you're a better man than I am. The variable speed works well, and after a bit of playing around, you'll get the hang of driving screws, but I stripped a head or two before I figured it out. I felt lucky enough to make it smoke like other reviewers have mentioned, but it did fine after that.Everyone here probably knows the old saying, "Let the tool do the work", but with this drill, you kind of need to give it a helping hand. It's a good bit of power for the price, but it really is a motor with a handle, so if you'll need to take a moment to figure out it's quirks. Once you've got those sorted out, it's a good backup to have in a pinch.
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(2 of 2 customers found this review helpful)
great for light use
By Nat the hipster
from Roanoke, Va
About Me Beginner
Comments about Drill Master 3/8 in. Variable Speed Reversible Drill:
I needed an adjustable speed drill for a craft project. I make chain mail jewelry and wanted to start making my own rings. The drill bit mandrel I found worked but my existing drill spun too fast to control the coil. This worked perfectly straight from the box
Comment on this review
(6 of 6 customers found this review helpful)
decent speed and seems dependable
By chad9f9
from Austin, TX
About Me Avid Do-It-Yourselfer
I used this drill at max speed for 4 - 15 minutes intervals removing pin stripes and sanding paint outside in the sun in +100 degree weather and never had any issues with it. I paid under $20 for this and if it ever breaks I would definitely buy again. Awesome bargain.
Works Great
By Yuo
from Asheville, NC
See all my reviews
Great price, great feel, holds well, use is excellent has the power needed to do the jobs I ask. Keep in mind it's a smaller drill I have larger drills for heavy projects. I use this daily drilling holes, etc. like a work horse and no issues with it. We all love it.
(7 of 7 customers found this review helpful)
Fantastic deal
By RM
from North Carolina
I was in the middle of a project when my 40 year old high end 3/8 drive drill quit. I ran out to HF and bought this one on sale. All I have to say is that's it's a heck of a great drill for the money. I like it better than my old it's a sin to name drill (that's fixed and running again).
(8 of 8 customers found this review helpful)
I am on my way to buy a second.
By Vic
from Vista, Ca
I was brutal on this drill, grew up in a machine shop. I had that poor drill on full blast most of the time. I did eventually ware out the chuck spindle; but, since i was sanding, i ran it till it was just too lopsided. I am on my way to buy another. The reviews I read were probably just unlucky and got a real lemon.
Use a lot, never fails
By Josh
from Sisters, OR
I have owned a drill similar to this one (seems that the color is the only change) for over 5 years. Built a porch with it at my old house, many thousands of screws have been set in place using this drill over the years. Used it with a wire wheel to strip rust/paint from the floor boards of a project Jeep. Great price, didn't think I would get this much use out of it for the [$] I paid back then.
(14 of 14 customers found this review helpful)
By Little Jon
from Upstate, NY
Great Drill
By 4426
from Forestville NY
I have had the product for over a year now and it still works great. One time while i was using it it started to smoke, so i let it cool down and continued the job. I've been using this as an improvised bench grinder with a wire wheel. I have ran it at full power for over 15 minutes and it is still going strong. I have also dropped it several times from various hights because i got it for so cheap i could just replace it but i still don't have the need to.Buy THIS!!
(5 of 5 customers found this review helpful)
Worth It's Weight In Pesos
By The Boy in the Box
from Frisco
About Me Professional
We all have our favorite drill. The one drill that has tackled every job without compromise. The drill that you like so much, that you bought two. An extra to have as a back-up, in case they stop making them, or you lose or break the one that you have. Perfectly balanced. Plenty of torque. Doesn't fail after a whole day on the jobsite. This is not it.We all have brands that we prefer. Harbor Freight isn't one of them. Harbor Freight does not come to mind when I think of quality tools that will perform without fail. Now why do I like this so much? It's cheap. With the advertising mailer, it can be purchased for as little as [$]. You get your money's worth with this, and then some. I would not hesitate to buy more than one of these, just to have them handy. For the price, it's a lot better than those little AA battery operated, portable, hand-held screwdrivers that retail at around the $20 range.This is the one I leave out in plain sight for my girlfriend. She can build [@] furniture and hang pictures all day long. This is the drill that I leave out on the workbench so that when a neighbor or in-law comes along to borrow a drill, I don't have to worry about it if they break it or don't return it. This is the drill that I leave in my hunting cabin, for all those little fix-it jobs. This is the drill that I use for my Chip Foose Power Ball.My favorite 3/8 drill has an 8 amp motor. This drill has a 3 amp motor. Consider that when you're actually drilling into 2X4's, or heavy gauge steel. You're just not going to have the torque to do a lot of things, or it will take you forever. If the next guy can drill 10 times as many holes, in the time it takes you to drill 1, then you'll need a better drill. If you think you're going to use a masonry bit, and drill some pilot holes, you're much better off using a hammer drill. This tool is much better suited for luan birdhouses, MDF speaker boxes, and sheet rock. No problem as a hobbyist. But a big issue if you're a pro.Your high end drill has a motor with brushes. These will not last forever. There is a limit. Think of it as mileage on an engine. After "x" amount of use, those brushes will be worn down enough that you will need to have your drill serviced or replaced. Save your good drill for the big jobs it was designed to do. Use this drill for household hobby and simple projects. If you build birdhouses, then this drill is for you.
very good for the price.
By sparks
from little rock
I worked as an electrician for years. We always used Milwaukee drills they last forever and are expensive. I picked this up to do some home projects and didn't want to get my good drills covered in dust and well I thought ok for [$] on sale so who cares.This drill has lots of torque, hey I had my belly on the back pushing and it went fine. I have put this little junk pile thru hell and it just keeps going. Maybe I got a good one or maybe others just were not as lucky but I will buy another when this one gives up.
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*Overweight items are shipped via freight delivery, please allow up to 15 business days for shipping. Standard Ground Shipping rates apply to deliveries within the continental Unites States.
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- When Saturday, June 15, 2013 at 7:10 p.m.
- Where PETCO Park, San Diego - View Map
- Age limit All ages
- Categories Outdoors, Sports
- Cost $10 - $105
- Buy Tickets
Above: Promotional image for the Padres Summer Sky Blast.
Don't miss the Summer Sky Blast, Saturday, June 15th 2013 after your Padres take on the Diamondbacks at 7:10pm. Get your summer started with Petco Park's biggest fireworks show. Stay after the game for great music and this fireworks extravaganza.
The Padres will light up the Downtown sky with the biggest fireworks show in Petco Park history!
Get your tickets today at www.padres.com
Location: Petco Park 100 Park Blvd, San Diego, CA Google Map
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It is a small spot along the side of the road, across from the entrance of the Lost Horse Mine. It is where Johnny Lang died on his way to "get some grub". His body has long since been remove due to grave robbers. A nice piece of history of Joshua Tree N.P.
- Mastodon Peak Loop
- Hidden Valley, Joshua Tree National Park
- Joshua Tree Peak from Indian Cove Campground