Guide to PC, Giant & Tax Reporting - Freddie Mac

1 Introduction Version (Effective 4-24-2018); Date last updated 4-24-2018 1. Disclosure Guide table OF CONTENTS. INTRODUCTION 3. TIMING AND FREQUENCY OF DATA 6. LOAN LEVEL FILE 8. SECURITY LEVEL FILE 21. SECURITY SUPPLEMENTAL FILE 34. EXCHANGE FILES 85. REMIC ORIGINAL ISSUE DISCOUNT (OID) TAX INFORMATION FILE 91. MORTGAGE BACKED SECURITIES TAX DISCLOSURE FILE 94. APPENDIX A 97. Version (Effective 4-24-2018); Date last updated 4-24-2018 2. Introduction INTRODUCTION. Version (Effective 4-24-2018); Date last updated 4-24-2018 3. Introduction INTRODUCTION. This Guide is designed to serve as a reference tool for investors in Freddie Mac mortgage securities and vendors of Freddie Mac mortgage-related securities information.

2 It provides timing and frequency of disclosure data transmitted directly from Freddie Mac or through independent information vendors, and file formats of the transmissions currently produced and distributed by Freddie Mac. This Guide also provides technical specifications that include definitions, enumerations, datatypes, formats and maximum attribute lengths for all disclosure files. The file layouts are the same for daily issuance and monthly files, with Loan level and Security level data in separate files. This Guide is divided into five distinct disclosure related sections: Loan Level Security Level Security Supplemental Level Exchange related files Tax Disclosure files are created in text (txt) format with pipe delimiter separated values (except Tax related files).

3 The text files will be compressed in a zipped (zip) format. Freddie Mac Offering Circulars and their related supplements provide more detailed information on Freddie Mac mortgage securities. For a copy of an Offering Circular, including the Offering Circular Supplement ( OCS ), please visit our website at Investor Inquiry is available to answer any questions related to Freddie Mac's mortgage securities. To contact Investor Inquiry call (800) 336-3672 or send e-mail to Freddie Mac's Mortgage Securities website ( ) contains current and historical disclosure data for PCs and REMICs. Freddie Mac provides mortgage-backed securities disclosure information through several disclosure vendors.

4 For a listing of Freddie Mac's disclosure vendors, please contact Investor Inquiry. This Guide will be updated as changes occur and posted to the Freddie Mac mortgage securities website. Changes from the previous Guide are highlighted in yellow. This document is neither an offer to sell nor a solicitation of an offer to buy any of the securities described herein, which are offered only by the applicable offering circulars and related supplements, which incorporate Freddie Mac's information statement and related supplements. For the complete description and for important information, please see Loan-Level Disclosure Variable Names and Descriptions' on the Freddie Mac website Version (Effective 4-24-2018); Date last updated 4-24-2018 4.

5 Introduction The chart below classifies the prefixes found on each file. Multifamily Pseudopool File 1 File 2 File File A0, A1, A2, A3, A4, A5, A6, A7, A8, A9, B2, B3, B4, B5, B6, B7, B8, B9, C0, C1, C2, C3, C4, C5, C6, C7, C8, C9, D0, D1, D2, D3, D4, D5, D6, D7, D8, D9, E0, E1, E2, E3, 14, 15, 16, 17, 18, 20, 21, 30, E4, E5, E6, E7, E8, E9, 32, 33, 34, 35, 36, 37, 38, 39, F0, F1, F5, F6, F7, F8, 40, 41, 42, 43, 44, 45, 46, 48, F9, G0, G1, G2, G3, G6, 50, 60, 61, 63, 64, 68, 71, 72, G7, H0, H1, H2, H8, J0, 12, 13, 22, 74, 75, 76, 77, 78, 80, 82, 84, J1, J2, J3, J4, J5, J6, 23, 24, 31, 86, 87, 90, 92, 94, 96, 1A, 1B, Prefix J7, J8, J9, K0, K1, K2, 49, 62, 65.

6 1C, 1D, 1E, 1F, 1G, 1H, 1J, 1K, X0. K3, K8, K9, L0, L1, L2, 69, 70, 79, 1L, 1M, 1N, 1P, 1Q, 1R, 1U, 1V, L4, M2, M3, M4, M5, WA, WE, 25, 26, 27, 28, 29, 2B, 53, 54, M6, M7, N2, N3, N4, N5, WN, WV. 55, 56, 57, 58, 59, 5A, 7A, 7B, N6, N7, O2, O3, O5, O6, 7C, 85, 88, 97, HA, HB, HC, HD, P0, P1, P2, P3, P4, P5, MA, MB, MC, MD, R0, R1, R2. P6, Q0, Q1, Q2, Q3, Q4, Q5, Q6, Q7, Q8, Q9, S0, S1, S2, S3, S4, S5, S6, S7, S8, S9, T0, T1, T3, T4, T5, T6, U1, U2, U3, U4, U5, U6, U7, U8, U9, V6, V7, V8, Z4, Z5, Z6. For more information regarding PC Prefixes, please refer to our PC Prefix Guide : Version (Effective 4-24-2018); Date last updated 4-24-2018 5.

7 Loan Level File TIMING AND FREQUENCY OF DATA. Version (Effective 4-24-2018); Date last updated 4-24-2018 6. Loan Level File TIMING AND FREQUENCY OF DISCLOSURE. Transmission Name Description Filename/Format Day of the Text files will be Month compressed in a Publicly zipped format Available Daily Files (Loan, Security and Supplemental Level). Daily Issuance Loan Level File 1 Initial loan-level information on newly issued pools Daily Issuance Loan Level File 2* Initial loan-level information on newly issued pools Daily Issuance Security File 1 Information on newly issued pools Daily Issuance Security File 2* Information on newly issued pools Daily after Multifamily Daily Issuance Security File Information on newly issued Multifamily pools 6.

8 30 Daily Issuance Security Supplemental File 1 Information on newly issued pools Daily Issuance Security Supplemental File 2* Information on newly issued pools Multifamily Daily Issuance Security Supplemental Information on newly issued Multifamily pools Monthly Files (Loan, Security and Supplemental Level). Monthly Loan Level File 1 Updated monthly loan-level information Monthly Loan Level File 2* Updated monthly loan-level information Monthly Security Core File 1 Factors for pools Monthly Security Core File 2* Factors for pools 4th Multifamily Monthly Security Core File Factors for Multifamily pools Business Monthly Security Supplemental File 1 Quartiles for pools & Assorted Data Day after 4.

9 30 Monthly Security Supplemental File 2* Quartiles for pools & Assorted Data Multifamily Monthly Security Supplemental Quartiles for Multifamily pools & Assorted Data Pseudopool Monthly Security Core File Factors for Pseudopools Pseudopool Monthly Security Supplemental File Quartiles for Pseudopools and Assorted Data Exchange files Daily 45-Day to 55-Day Exchange Activity Daily 45-Day to 55-Day Exchange Activity Cumulative 45-Day to 55-Day Exchange Activity Cumulative 45-Day to 55-Day Exchange Activity Daily after 6:30 Aggregate Level 1 Collateral Exchange Activity Aggregate Level 1 Collateral Exchange Activity Tax Files REMIC Original Issue Discount (OID) Tax OID tax information for investors in REMICs Quarterly Information Mortgage Backed Securities Tax Disclosure File Tax Reporting data for investors in mortgage Annually backed securities programs Note: Freddie Mac mortgage security data files will not be disseminated on the holidays observed by the Federal Reserve System.

10 Mortgage security data files will be disseminated on the next business day. The Disclosure Holiday Schedule is disclosed in the quick links section of the mortgage securities page ( ). *Files specific to ARMS, Reinstated, Modified, and 75 Day Fixed rate mortgages. Version (Effective 4-24-2018); Date last updated 4-24-2018 7. Loan Level File LOAN LEVEL FILE. Version (Effective 4-24-2018); Date last updated 4-24-2018 8. Loan Level File The daily loan level issuance file and the monthly loan level file contain the aligned loan level data attributes for Freddie Mac mortgage-backed securities. The layout of the files is identical.