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pdfBoard of Governors of the Federal Reserve System
Instructions for Preparation of
Parent Company Only Financial Statements
for Small Bank Holding Companies
Reporting Form FR Y-9SP
Reissued June 2007
INSTRUCTIONS FOR PREPARATION OF
Parent Company Only Financial
Statements for Small Bank Holding
Companies
FR Y-9SP
GENERAL INSTRUCTIONS
Who Must Report
A. Reporting Criteria
All bank holding companies, regardless of size, are
required to submit financial statements to the Federal
Reserve, unless specifically exempted (see description of
exemptions below).
The specific reporting requirements for each bank holding company depend upon the size of the holding company, or other specific factors as determined by the
appropriate Federal Reserve Bank. Bank holding companies must file the appropriate forms as described below:
(1) Bank Holding Companies With Total Consolidated Assets of Less Than $500 Million. Bank
holding companies with total consolidated assets of
less than $500 million must file the Parent Company
Only Financial Statements for Small Bank Holding
Companies (FR Y-9SP) on a semiannual basis as of
the last calendar day of June and December.1
1. The Reserve Bank with whom the reporting bank holding company
files its reports may require that a bank holding company with total
consolidated assets of less than $500 million submit the FR Y-9C and the
FR Y-9LP reports to meet supervisory needs. Reserve Banks will consider
such criteria including, but not limited to, whether the holding company
(1) is engaged in significant nonbanking activities either directly or through
a nonbank subsidiary; (2) conducts significant off-balance-sheet activities,
including securitizations or managing or administering assets for third
parties, either directly or through a nonbank subsidiary; or (3) has a
material amount of debt or equity securities (other than trust preferred
securities) outstanding that are registered with the Securities and Exchange
Commission.
In addition, any bank holding company that is not subject to the Federal
Reserve’s Capital Adequacy Guidelines, but nonetheless elects to comply
with the guidelines, are required to file a complete FR Y-9C and FR Y-9LP
report, and generally would not be permitted to revert back to filing the FR
Y-9SP report in any subsequent periods.
FR Y9SP
General Instructions
June 2007
For tiered bank holding companies. Except as noted
below, when bank holding companies with total
consolidated assets of less than $500 million own or
control, or are owned or controlled by, other bank
holding companies (i.e., are tiered bank holding
companies), the top-tier holding company must file
the FR Y-9SP for the top-tier parent company of the
bank holding company. In addition, such tiered bank
holding companies, must also submit, or have the
subsidiary bank holding company submit, a separate
FR Y-9SP for each lower-tier bank holding company.
When a bank holding company that has total consolidated assets of less than $500 million is a subsidiary
of a bank holding company with the total consolidated assets of $500 million or more, the bank
holding company with total consolidated assets of
less than $500 million would report on the FR Y-9LP
rather than the FR Y-9SP.
The FR Y-9SP consists of a balance sheet, income
statement, and memoranda items.
(2) Bank Holding Companies that are Employee
Stock Ownership Plans. Bank holding companies
that are employee stock ownership plans (ESOPs) as
of the last calendar day of the calendar year must file
the Financial Statements for Employee Stock Ownership Plan Bank Holding Companies (FR Y-9ES) on
an annual basis, as of December 31. No other FR Y-9
series form is required. However, bank holding companies that are subsidiaries of ESOP bank holding
companies (i.e., a tiered bank holding company)
must submit the appropriate FR Y-9 series in accordance with bank holding company reporting requirements.
(3) Bank Holding Companies with Total Consolidated Assets of $500 Million or More. Bank holding companies with total consolidated assets of
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General Instructions
$500 million or more (the top tier of a multi-tiered
holding company, when applicable) must file:
(a) the Consolidated Financial Statements for Bank
Holding Companies (FR Y-9C) quarterly, as of
the last calendar day of March, June, September,
and December.
(b) the Parent Company Only Financial Statements
for Large Bank Holding Companies (FR Y9LP) quarterly, as of the last calendar day of
March, June, September, and December.
Each bank holding company that files the FR
Y-9C must submit the FR Y-9LP for its parent
company.
For tiered bank holding companies. When bank
holding companies with total consolidated assets of
$500 million or more, own or control, or are owned
or controlled by, other bank holding companies (i.e.,
are tiered bank holding companies), only the top-tier
holding company must file the FR Y-9C for the
consolidated bank holding company organization
unless the top-tier holding company is exempt from
reporting the FR Y-9C. If a top-tier holding company
is exempt from reporting the FR Y-9C, then the lowertier holding company (with total consolidated assets
of $500 million or more) must file the FR Y-9C.
In addition, such tiered bank holding companies,
regardless of the size of the subsidiary bank hold ing
company, must also submit, or have the bank holding
company subsidiary submit, a separate FR Y-9LP for
each lower-tier bank holding company.
The instructions for the FR Y-9C, FR Y-9LP and FR
Y-9ES are not included in this booklet, but may be
obtained from the Federal Reserve Bank in the district
where the bank holding company files its reports, or may
be found on the Federal Reserve Board’s public website
(www.federalreserve.gov/boarddocs/reportforms).
B. Exemptions from Reporting the Bank
Holding Company Financial Statements
The following bank holding companies do not have to
file bank holding company financial statements:
(1) a bank holding company that has been granted an
exemption under Section 4(d) of the Bank Holding
Company Act; or
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(2) ‘‘qualified foreign banking organization’’ as defined
by section 211.23(a) of Regulation K (12 CFR 211.23
(a)) that controls a U.S. subsidiary bank.
Bank holding companies that are not required to file
under the above criteria may be required to file this report
by the Federal Reserve Bank of the district in which they
are registered.
C. Shifts in Reporting Status
A top-tier bank holding company that reaches $500 million or more in total consolidated assets as of June 30 of
the preceding year must begin reporting the FR Y-9C and
the FR Y-9LP in March of the current year, and any
lower-tier bank holding companies must begin reporting
the FR Y-9LP in March of the current year. If a top-tier
bank holding company reaches $500 million or more in
total consolidated assets due to a business combination,
then the bank holding company must begin reporting the
FR Y-9C and the FR Y-9LP with the first quarterly report
date following the effective date of the business combination, and any lower-tier bank holding companies must
begin reporting the FR Y-9LP with the first quarterly
report date following the effective date of the business
combination. In general, once a bank holding company
reaches or exceeds $500 million in total consolidated
assets and begins filing the FR Y-9C and FR Y-9LP, it
should file a complete FR Y-9C and FR Y-9LP going
forward (and any lower-tier bank holding companies
should file a complete FR Y-9LP going forward). If a
top-tier bank holding company’s total consolidated assets
should subsequently fall to less than $500 million for
four consecutive quarters, then the bank holding company may revert to filing the FR Y-9SP (and any
lower-tier bank holding companies in those organizations
may revert to filing the FR Y-9SP).
Where to Submit the Reports
Electronic Submission Option
All bank holding companies must submit their completed
reports electronically. Bank holding companies should
contact their district Reserve Bank or go to www.reportingandreserves.org for procedures for electronic submission.
When to Submit the Reports
The Parent Company Only Financial Statements for
Small Bank Holding Companies (FR Y-9SP) are required
General Instructions
FR Y9SP
June 2007
General Instructions
to be submitted as of June 30 and December 31. The
submission date is 45 calendar days after the as of date
unless that day falls on a weekend or holiday (subject to
the timely filing provisions). For example, the June 30
report must be received by August 14 and December 31
report by February 14. The term ‘‘submission date’’ is
defined as the date by which the Federal Reserve must
receive the bank holding company’s FR Y-9SP.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission aids
the Federal Reserve in reviewing and processing the
reports and is encouraged. No extensions of time for
submitting reports are granted.
How to Prepare the Reports
A. Applicability of GAAP, Accrual Basis,
and Equity Method
Bank holding companies are required to prepare and
file the Parent Company Only Financial Statements for
Small Bank Holding Companies in accordance with
generally accepted accounting principles (GAAP) and
these instructions. All reports shall be prepared in a
consistent manner.
The bank holding company’s financial records shall be
maintained in such a manner and scope so as to ensure
that the Parent Company Only Financial Statements for
Small Bank Holding Companies can be prepared and
filed in accordance with these instructions and reflect
a fair presentation of the bank holding company’s financial condition and results of operations.
Bank holding companies should retain workpapers and
other records used in the preparation of these reports.
Accrual Basis Reporting
All reports must be prepared on an accrual basis. On the
accrual basis, income is recognized at the time it is
earned, not necessarily when it is received. Expenses are
recognized as they are incurred, not necessarily when
they are paid.
Equity Method of Accounting for
Investments in Bank and Nonbank
Subsidiaries and Associated Companies
Each bank holding company in preparing its parent
company only financial statements shall account for all
FR Y9SP
General Instructions
June 2007
investments in subsidiaries, associated companies, and
those corporate joint ventures over which the bank
holding company exercises significant influence according to the equity method of accounting, as prescribed by
GAAP. The equity method of accounting is described in
items 4, 5, and 6 on Schedule SC, Balance Sheet.
B. Report Form Captions, Non-applicable
Items and Instructional Detail
No caption on the report forms shall be changed in any
way. An amount or a zero should be entered for all items
except where the reporting bank holding company cannot
report a line item because of the nature of their organization. For example, if the parent company does not own
any subsidiary bank holding companies, Schedule SC
items 6(a), 6(b), and 6(c) should be left blank. A zero
should be entered whenever a parent company can
participate in an activity, but does not, on the report date,
have any outstanding balances.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank (that
is, the Federal Reserve Bank in the district where the
bank holding company submits this report).
C. Rounding
All bank holding companies must report all dollar
amounts in thousands, with the figures rounded to the
nearest thousand. Items less than $500 will be reported as
zero. Rounding could result in details not adding to their
stated totals. However, in order to ensure consistent
reporting, the rounded detail items should be adjusted so
that totals and the sums of their components are identical.
On the Parent Company Only Financial Statements
for Small Bank Holding Companies, ‘‘Total assets’’
(Balance Sheet, item 9) and ‘‘Total liabilities and equity
capital’’ (Schedule SC, item 17), which must be equal,
must be derived from unrounded numbers and then
rounded in order to ensure that these two items are equal
as reported.
D. Negative Entries
Except for the items listed below, negative entries are
generally not appropriate on the FR Y-9SP and should
not be reported. Hence, assets with credit balances must
be reported in liability items and liabilities with debit
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General Instructions
balances should be reported in asset items, as appropriate, and in accordance with these instructions. Items for
which negative entries may be made include:
(1) Schedule SC, items 4(a), 5(a), and 6(a) ‘‘Equity
investment in bank subsidiary,’’ ‘‘Equity investment
in nonbank subsidiary(s),’’ and ‘‘Equity investment
in subsidiary bank holding company(s).’’
(2) Schedule SC, items 4(b), 5(b), and 6(b), ‘‘Goodwill
associated with investment in bank subsidiary,’’
‘‘Goodwill associated with investment in nonbank
subsidiary,’’ and ‘‘Goodwill associated with investment in subsidiary bank holding company.’’
(3) Schedule SC, item 16(c), ‘‘Retained earnings.’’
(4) Schedule SC, item 16(d), ‘‘Accumulated other comprehensive income.’’
(5) Schedule SC, item 16(e), ‘‘Other equity capital components.’’
When negative entries do occur in one or more of these
items, they shall be recorded with a minus (−) sign rather
than in parenthesis.
On the Parent Company Only Income Statement, negative entries may appear as appropriate. Income items
with a debit balance and expense items with a credit
balance must be reported with a minus (−) sign.
E. Confidentiality
The completed version of this report is available to the
public upon request on an individual basis. However,
a reporting bank holding company may request confidential treatment for the Parent Company Only Financial
Statements for Small Bank Holding Companies (FR Y9SP) if the bank holding company is of the opinion that
disclosure of specific commercial or financial information in the report would likely result in substantial harm
to its competitive position, or that disclosure of the
submitted information would result in unwarranted invasion of personal privacy.
A request for confidential treatment must be submitted in
writing prior to the electronic submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested and must demonstrate
the specific nature of the harm that would result from
public release of the information; merely stating that
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competitive harm would result or that information is
personal is not sufficient.
Information, for which confidential treatment is requested, may subsequently be released by the Federal
Reserve System if the Board of Governors determines
that the disclosure of such information is in the public
interest.
F. Verification and Signatures
Verification. All addition and substraction should be
double-checked before reports are submitted. Totals and
subtotals in supporting materials should be cross-checked
to corresponding items elsewhere in the reports. Before a
report is submitted, all amounts should be compared with
the corresponding amounts in the previous report. If there
are any unusual changes from the previous report, a brief
explanation of the changes should be provided to the
appropriate Reserve Bank.
Signatures. The Parent Company Only Financial Statements for Small Bank Holding Companies must be signed
by the Chief Financial Officer of the bank holding
company (or by the individual performing this equivalent
function).
Bank holding companies must maintain in their files a
manually signed and attested printout of the data submitted. The cover page of the Reserve Bank-supplied,
holding company’s software, or from the Federal Reserve’s website report form should be used to fulfill the
signature and attestation requirement and this page
should be attached to the printout placed in the bank
holding company’s files.
G. Amended Reports
The Federal Reserve may require the filing of amended
Parent Company Only Financial Statements for Small
Bank Holding Companies if reports as previously submitted contain significant errors. In addition, a bank holding
company should file an amended report when internal or
external auditors make audit adjustments that result in a
restatement of financial statements previously submitted
to the Federal Reserve.
The Federal Reserve also requests that bank holding
companies that have restated their prior period financial
statements as a result of an acquisition accounted for on a
pooling of interest basis submit revised reports for the
prior year-ends. In the event that certain of the required
General Instructions
FR Y9SP
June 2007
General Instructions
data is not available, bank holding companies should
contact the appropriate Reserve Bank for information on
submitting revised reports.
H. Organization of the Instruction Book
The instruction book is divided into two sections:
(1) The General Instructions describing overall reporting
requirements.
FR Y9SP
General Instructions
June 2007
(2) The Line Item Instructions for each schedule of the
report for the parent company only of the bank
holding company.
Additional copies of this instruction book may be obtained
from the Federal Reserve Bank in the district where
reporting bank holding company submits its FR Y-9SP
reports, or may be found on the Federal Reserve Board’s
public website (www.federalreserve.gov).
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LINE ITEM INSTRUCTIONS FOR
Income Statement
Schedule SI
The Income Statement reflects income and expenses for
the calendar year-to-date, the period from January 1 to
June 30 for the June 30 reporting period and the period
from January 1 to December 31 for the December 31
reporting period.
Operating Income
Line Item 1.
Line Item 1(a)
Income from bank subsidiary(s).
Dividends.
Report the amount of the bank holding company’s proportionate share of the dividends declared by the bank
subsidiary(s) during the reporting period (calendar yearto-date). (See the worksheet provided to assist in the
calculation of this amount.) Bank holding companies
that own equity capital in associated banks, as previously
defined, should also report their proportionate interest in
the dividends declared by these banks.
Line Item 1(b)
subsidiary(s).
Other income from bank
Report the income from the bank subsidiary(s) other than
dividends declared. This includes but is not limited to
interest income, noninterest income, management fees,
and rental income.
Report interest income paid or payable to the reporting
bank holding company related to cash and balances due
from and extensions of credit to bank subsidiaries and
associated banks.
Exclude interest income from unrelated depository institutions. Such income is to be included in item 4 below.
Do not include any income tax benefit received from the
bank subsidiary(s) in this item. This should be included
in the amount reported in item 10 below, ‘‘Applicable
income taxes (benefits).’’
FR Y-9SP
Schedule SI
June 2007
Line Item 2
Income from nonbank subsidiary(s).
Line Item 2(a)
Dividends.
Report the amount of the bank holding company’s proportionate share of the dividends declared by the nonbank subsidiary(s) during the reporting period. Bank
holding companies that own equity capital in associated
nonbank companies, as previously defined, should also
report their proportionate interest in the dividends declared
by these nonbank companies.
If the reporting bank holding company is a tiered
bank holding company, the dividends from the subsidiary bank holding company(s) should be reported in
this item 3(a), ‘‘Dividends from subsidiary bank holding company(s).’’
Line Item 2(b)
Other income.
Report the income from nonbank subsidiary(s) other than
dividends declared. This includes but is not limited to
interest income, noninterest income, management fees,
and rental income.
Report interest income paid or payable to the reporting
bank holding company related to cash and balances due
from and extensions of credit to nonbank subsidiaries and
associated nonbank companies.
If the reporting bank holding company is a tiered
bank holding company, other income from subsidiary
bank holding company(s) should be reported in
item 3(b), ‘‘Other income from subsidiary bank holding company(s).’’
Line Item 3 Income from subsidiary bank holding
company(s).
This item is to be reported only by those holding
companies that have subsidiary bank holding
companies.
SI-1
Schedule SI
Line Item 3(a)
Dividends.
Report the amount of the reporting parent bank holding
company’s proportionate share of the dividends declared
by the subsidiary bank holding company during the
reporting period calendar year-to-date. Reporting parent
bank holding companies that own equity capital in
associated bank holding companies, as previously defined, should also report their proportionate interest in the
dividends declared by these banks.
ing item, include any interest expense accrued on borrowings reported in Schedule SC item 14, ‘‘Balances due to
subsidiaries and related institutions.’’
Line Item 8
Total operating expense.
Report the sum of items 6 and 7.
Line Item 9 Income (loss) before income taxes and
before undistributed income of subsidiary(s).
Report item 5 minus item 8.
Line Item 3(b)
Other income.
Report the income from subsidiary bank holding company(s) other than dividends declared. This includes but
is not limited to interest income, noninterest income,
management fees, and rental income. Do not include any
income tax benefit received from the subsidiary bank
holding company(s) in this item. This should be reported
in Schedule SI, item 10 below.
Line Item 4
Other income.
Report all other income accrued by the bank holding
company from its direct activities.
Include interest income paid or payable to the reporting
bank holding company related to cash and balances due
from and extensions of credit to unrelated depository
institutions.
Line Item 5
Total operating income.
Report the sum of items 1(a), 1(b), 2(a), 2(b), 3(a), 3(b),
and 4.
Line Item 10
(estimated).
Applicable income taxes (benefits)
Report the total estimated federal, state and local, and
foreign income tax expense (if applicable) or benefit
applicable to the parent company only income reported in
item 9, ‘‘Income (loss) before income taxes and before
undistributed income of subsidiary(s),’’ including the tax
effects of gains (losses) on securities not held in trading
accounts. Include both the current and deferred portions
of these income taxes. Do not report the consolidated
income tax liability on this line. If the amount is a
tax benefit rather than tax expense, enclose it in
parentheses.
Line Item 11 Income (loss) before undistributed
income of subsidiary(s).
Report item 9 minus item 10.
Line Item 12 Equity in undistributed income (loss)
of subsidiary(s).
Line Item 12(a)
Line Item 6
Interest expense.
Report the amount of all interest expense accrued on the
bank holding company’s parent company only borrowings reported in Schedule SC item 10(a), ‘‘Commercial
paper,’’ item 10(b), ‘‘Other short-term borrowings,’’ and
in item 11, ‘‘Long-term borrowings.’’ The amount should
reflect interest accrued for the calendar year-to-date.
Line Item 7
Other expense.
Report the amount of all other parent company only
expenses incurred by the bank holding company, other
than interest expense, which is reported in item 6 above.
Include in this item goodwill impairment losses and
amortization expense and impairment losses from other
intangible assets. In addition, for purposes of this reportSI-2
Bank subsidiary(s).
Report the amount of the bank holding company’s proportionate interest in the net income (loss) of the bank
subsidiary(s) as reported in Schedule RI, Income Statement, item 12, of the bank subsidiary’s Report of Income
less any dividends declared by the bank subsidiary(s)
for the calendar year-to-date, from January 1 to June 30
for the June 30 reporting period and from January 1 to
December 31 for the December 31 reporting period. (See
the worksheet for assistance.)
Line Item 12(b)
Nonbank subsidiary(s).
Report the amount of the bank holding company’s proportionate interest in the nonbank subsidiary(s) net
income (loss) less any dividends declared by the nonbank
subsidiary(s) for the calendar year-to-date.
Schedule SI
FR Y-9SP
June 2007
Schedule SI
If the reporting bank holding company is a tiered
bank holding company, the equity in undistributed
income (loss) of the subsidiary bank holding company(s) should be reported in item 12(c), ‘‘Subsidiary
bank holding company’’ below.
Line Item 12(c)
company(s).
Subsidiary bank holding
This item is to be reported only by those holding
companies that are tiered bank holding companies.
Report the amount of the reporting parent bank holding
company’s proportionate interest in the subsidiary bank
holding company’s net income (loss) as reported separately by the subsidiary bank holding company in its
FR Y-9SP, Schedule SI, item 13 less the reporting parent
bank holding company’s proportionate share of any
dividends declared by the subsidiary bank holding company as reported in its FR Y-9SP under Schedule SI, item
3(a) for the calendar year-to-date.
Line Item 13
Net income (loss).
Report the sum of items 11, 12(a), 12(b), and 12(c).
Memoranda
Line Item M1 Cash dividends declared by the
bank holding company to its shareholders.
Report the amount of cash dividends (or non-taxable
distributions) declared by the bank holding company
during the calendar year-to-date. This includes dividends
declared before but not payable until after the reporting
date.
FR Y-9SP
Schedule SI
June 2007
Line Item M2 Does the reporting bank holding
company have a Subchapter S election in effect for
federal income tax purposes for the current tax
year? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no.)
Indicate whether the bank holding company has elected,
for federal income tax purposes, an ‘‘S corporation’’
status, as defined in Internal Revenue Code Section 1361
as of the report date. Enter ‘‘1’’ for yes; enter ‘‘0’’ for no.
In order to be an S corporation, the bank holding
company must have a valid election with the Internal
Revenue Service and obtain the consent of all of its
shareholders. In addition, the bank holding company
must meet specific criteria for federal income tax purposes at all times during which the election remains in
effect. These specific criteria include, for example, having no more than 75 qualifying shareholders and having
only one class of stock outstanding.
Line Item M3 Interest expense paid to
special-purpose subsidiaries that issued trust
preferred securities (included in item 7 above).
Report the amount of interest expense as of the year-todate reporting period that has been paid by the parent
bank holding company on parent company notes held by
special-purpose subsidiaries that have issued ‘‘trust preferred securities.’’ In these transactions, a special-purpose
subsidiary (typically, a trust) of the parent company
issues preferred securities and lends the proceeds of
its issuance to its parent company in exchange for a
deeply subordinatied intercomany note from the parent
company.
NOTE: The amount of interest expense paid to specialpurpose subsidiaries that have issued trust preferred
securities reported in this item should also be included as
part of the total amount reported in Schedule SI, item 7,
‘‘Other expenses.’’ See the instructions for Schedule SI,
item 7.
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LINE ITEM INSTRUCTIONS FOR
Balance Sheet
Schedule SC
Assets
Line Item 2
Line Item 1
institutions.
Cash and due from depository
Report in the appropriate item below cash and deposit
balances, both noninterest-bearing and interest-bearing,
due from depository institutions. Balances due from
depository institutions that are subsidiaries or affiliated
institutions should be reported on item 1(a). Balances due
from all other (i.e., unrelated, or third party) depository
institutions should be reported on item 1(b).
Affiliated depository institutions include those institutions that have a direct or indirect relationship with the
reporting parent bank holding company.
Overdrafts should not be reported in this item. Overdrafts
with subsidiaries or affiliated companies should be reported under item 14, ‘‘Balances due to subsidiaries and
related institutions.’’ Overdrafts with unrelated or third
party depository institutions should be reported under
item 10(b), ‘‘Other short-term borrowings.’’
Depository institutions include U.S. commercial banks,
savings and loan institutions, mutual savings banks,
foreign banks, and any other similar depository institutions.
Line Item 1(a) Balances with subsidiary or
affiliated depository institutions.
Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
subsidiary or affiliated depository institutions.
Line Item 1(b)
institutions.
Balances with unrelated depository
Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
unrelated depository institutions.
FR Y-9SP
Schedule SC
June 2007
Securities.
Report in this item the total value of all debt securities
and all equity securities with readily determinable fair
values, other than investments in the bank subsidiary(s),
nonbank subsidiary(s), associated banks, and associated
nonbank company(s), held by the respondent parent bank
holding company. Securities designated as ‘‘availablefor-sale’’ must be reported at fair value and securities
designated as ‘‘held-to-maturity’’ must be reported at
amortized cost in accordance with FASB Statement
No. 115. The net unrealized holding gains (losses) on
available-for-sale securities must be reported in
item 16(d), ‘‘Accumulated other comprehensive income.’’
The amount reported in item 2 must equal the sum of
memoranda items 7(a) and 7(b).
Exclude equity securities held by the parent bank holding
company that do not have readily determinable fair
values, which are to be reported in item 7 below.
Debt securities include, but are not limited to: U.S.
Treasury securities, U.S. Government agency and corporation obligations, commercial paper, securities issued by
states and political subdivisions in the U.S. and notes,
bonds or debentures issued by private corporations.
Debt securities must include amortization of premium
and accretion of discount on securities purchased at other
than par or face value (including U.S. Treasury bills).
Equity securities include common stock, perpetual preferred stock, and warrants.
Equity securities owned by a holding company are
defined as available-for-sale securities in accordance
with FASB Statement No. 115 and must be reported at
fair value as of the report date. The fair value of securities
should be determined, to the extent possible, by timely
reference to the best available source of current market
quotations or other data on relative current value. For
SC-1
Schedule SC
example, securities traded on national, regional, or foreign exchanges or on organized over-the-counter markets
should be valued at the most recently available quotation
in the most active market. Quotations from brokers or
others making markets in securities that are neither
widely nor actively traded are acceptable if prudently
used. Equity securities for which fair value is not readily
determinable may be reported at historical cost.
management of a bank holding company of the collectability of the loan and lease financing receivable portfolios, including any accrued and unpaid interest. The
amount of the allowance on the balance sheet should be
adequate to absorb anticipated losses.
Line Item 3 Loans and lease financing receivables
(exclusive of loans and lease financing receivables
due from bank(s) and nonbank subsidiaries).
Line Item 3(a) Loans and leases, net of unearned
income.
Loans and lease financing receivables are extensions
of credit resulting from either direct negotiation between
the bank holding company itself and its borrowing
customers or the purchase of loans and participations in
loans from others. This includes loans and participations
in loans purchased without recourse from the respondent
bank holding company’s bank subsidiary(s) or its nonbank subsidiaries. Do not report direct loans or loans
purchased with recourse from bank subsidiary(s) or
nonbank subsidiary(s) in this item; these loans should be
reported in items 4(c) or 5(c) below, as appropriate.
Report the aggregate book value of all loans and leases
before deduction of the ‘‘Allowance for loan and lease
losses,’’ which is to be reported in item 3(b). The amount
reported should be reported net of unearned income.
Parent bank holding companies may also report these
amounts net of any allocated transfer risk reserve.
The amount reported in this item should include the
amount reported in memoranda item 5 below that has
been lent by the parent bank holding company to executive officers and principal shareholders and their related
interests, but should exclude amounts reported in memoranda item 5 that have been lent by a nonbank subsidiary(s) to insiders.
Report the amount derived by subtracting item 3(b)
from 3(a).
Exclude intercompany loans from this item. Loans to the
bank subsidiary(s) should be reported in item 4(c) below;
loans to the nonbank subsidiary(s) should be reported in
item 5(c) below. Also exclude all holdings of commercial
paper, which should be reported in item 2 above.
Line Item 3(b) Less: Allowance for loan and lease
losses.
Report the allowance for loan and lease losses. The
amount reported should reflect an evaluation by the
SC-2
Line Item 3(c) Loans and leases, net of unearned
income and the allowance for loan and lease losses.
Line Item 4
Investment in bank subsidiary(s).
The investment in the bank subsidiary(s) must be
reported under the equity method of accounting on
the FR Y-9SP. Under the equity method, the original
investment in the bank subsidiary(s) is recorded at cost
and is adjusted periodically to recognize the bank holding
company’s share of the earnings or losses of the bank
subsidiary(s) after the date of the acquisition of the
bank(s) by the holding company. Dividends paid by the
bank(s) and received by the bank holding company
reduce the amount of the investment while the bank
holding company’s share of the undistributed earnings
of the bank subsidiary(s) (reported in Schedule SI, item
12(a)) increases the amount of the investment in the bank
subsidiary(s) as reported in the FR Y-9SP.
Bank holding companies that own shares in an associated
bank or banks (those banks in which the bank holding
company controls between 20 and 25 percent) should
also report their investment in the equity capital of these
banks on the equity basis of accounting.
Line Item 4(a)
subsidiary(s).
Equity investment in bank
Report the amount of the bank holding company’s
investment in the book value of the equity capital of the
bank subsidiary(s) as of the reporting date. This amount
generally should be equivalent to the bank holding
company’s proportionate interest in the equity capital
accounts of the bank subsidiary(s) as reported in the
bank’s Report of Condition in Schedule RC-Balance
Sheet, item 28. (See Worksheet for clarification. A
worksheet has been provided to assist in the preparation of the response to this item.) The bank holding
company, if applicable, should also include investments
in the stock of any associated banks (those banks in
Schedule SC
FR Y-9SP
June 2007
Schedule SC
which the bank holding company controls between
20 and 25 percent).
This item also includes any other equity elements including the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the bank subsidiary(s) and associated bank(s) and stock-based employee
compensation expense that has been credited to the
subsidiary’s equity (surplus) as described in FASB Statement No. 123(R), Shared-Based Payment.
Line Item 4(b)
Goodwill.
Report the amount (book value) of the goodwill associated with the acquisition of the bank subsidiary(s) that
has not been ‘‘pushed down’’ to the books of the bank
subsidiary(s) for financial reporting purposes. The amount
of the goodwill associated with investment in the bank
subsidiary(s) should generally be equivalent to the difference between the original cost of the shares of the bank
subsidiary(s) and the book value of the bank holding
company’s proportionate share of the equity capital
accounts of the bank subsidiary(s) on the date of acquisition.
For purposes of this item, any goodwill that has not been
pushed down to the books of the subsidiary bank(s), and
is included in the investment in subsidiary account on
the parent’s books, should be reported in this item.
Any goodwill that has been pushed down to the books
of the subsidiary bank(s) should not be reported separately in this item. The amount pushed down would be
reported in line item 4(a), ‘‘Equity investment in bank
subsidiary(s).’’
Line Item 4(c) Loans and advances to and
receivables due from bank subsidiary(s).
Report the total of all loans to the bank subsidiary(s);
notes, bonds, or subordinated debentures issued by the
bank subsidiary(s) that are held by the bank holding
company; dividends declared by the bank subsidiary(s),
but not yet paid; and any other accounts receivable,
including tax receivables, from the bank subsidiary(s).
The amount reported should include loans and participation in loans purchased with recourse by the bank holding
company from the bank subsidiary(s).
Line Item 5
Investment in nonbank subsidiary(s).
The investment in nonbank subsidiary(s) must also be
reported under the equity method of accounting on
FR Y-9SP
Schedule SC
June 2007
the FR Y-9SP. Under the equity method, the original
investment in the nonbank subsidiary(s) is recorded at
cost and is adjusted periodically to recognize the bank
holding company’s share of the earnings or losses of the
nonbank subsidiary(s) after the date of the acquisition of
the nonbank subsidiary(s) by the holding company. Dividends paid by the nonbank subsidiary(s) and received
by the bank holding company reduce the amount of the
investment, while the bank holding company’s share of
the undistributed earnings of the nonbank subsidiary(s)
(reported in Schedule SI, item 12(b)) increase the amount
of the investment in the nonbank subsidiary(s) as reported
in the FR Y-9SP.
If the reporting bank holding company is a tiered
bank holding company, the investment in subsidiary
bank holding company(s) should be reported in the
appropriate subitems 6(a), 6(b), or 6(c).
Line Item 5(a)
subsidiary(s).
Equity investment in nonbank
Report the amount of the bank holding company’s direct
investment in the book value of the equity capital of the
directly or indirectly held nonbank subsidiary(s) as of the
reporting date. This amount generally should be equivalent to the bank holding company’s proportionate interest
in the nonbank subsidiary’s equity capital accounts as
reflected on the financial statements of the nonbank
subsidiary as of the report date. The bank holding
company, if applicable, should also include investments
in the stock of any associated nonbank company(s) (those
nonbank company(s) in which the bank holding company
controls between 20 and 25 percent, or any nonbank
company(s) over which the bank holding company exercises significant influence (such as subsidiaries of a
lower-tier bank holding company, referred to as ‘‘indirect’’ subsidiaries)).
This item also includes any other equity elements including the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the nonbank
subsidiary(s) and stock-based employee compensation
expense that has been credited to the subsidiary’s equity
(surplus) as described in FASB Statement No. 123(R),
Shared-Based Payment.
Line Item 5(b) Goodwill (associated with the
investment in the nonbank subsidiary(s)).
Report the amount (book value) of the goodwill associated with the acquisition of the nonbank subsidiary(s)
SC-3
Schedule SC
that has not been ‘‘pushed down’’ to the books of the
nonbank subsidiary(s) for financial reporting purposes.
The amount of the goodwill should generally be equivalent to the difference between the original cost of the
shares of the nonbank subsidiary(s) and the book value of
the bank holding company’s proportionate share in the
interest in the book value of the equity capital accounts of
the nonbank subsidiary(s) on the date of acquisition.
For purposes of this item, any goodwill that has not been
pushed down to the books of the nonbank subsidiary(s),
and is included in the investment in subsidiary account
on the parent’s books, should be reported in this item.
Any goodwill that has been pushed down to the books of
the nonbank subsidiary(s) should not be reported separately in this item. The amount pushed down would be
reported in line item 5(a), ‘‘Equity investment in nonbank
subsidiary(s).’’
Line Item 5(c) Loans and advances to and
receivables due from nonbank subsidiary(s).
Report the total of all loans to nonbank subsidiary(s);
notes, bonds, or subordinated debentures issued by the
nonbank subsidiary(s) that are held by the bank holding
company; dividends declared by the nonbank subsidiary(s), but not yet paid; and any other accounts receivable due from the nonbank subsidiary(s).
Line Item 6 Investments in subsidiary bank
holding company(s).
These items are to be completed only by companies that
have subsidiary bank holding companies.
The investment in subsidiary bank holding companies
must be reported under the equity method of accounting on the FR Y-9SP. Under the equity method, the
original investment in the subsidiary bank holding company by the holding company directly owning the shares
is recorded at cost and is adjusted periodically to recognize the reporting parent bank holding company’s share
of the earnings or losses of the subsidiary bank holding
company after the date of the acquisition of the subsidiary bank holding company by the reporting parent holding company. Dividends declared or paid by the subsidiary bank holding company and received by the reporting
parent bank holding company reduce the amount of the
investment while the reporting parent bank holding company’s share of the undistributed earnings of the subsidiary bank holding company (reported in Schedule SI,
SC-4
item 12(c)) increase the amount of the investment in the
subsidiary bank holding company as reported in the
parent bank holding company’s FR Y-9SP.
In addition, the reporting parent bank holding companies
that own shares in an associated lower-tier bank holding
company (those lower-tier bank holding companies
in which the parent bank holding company controls
between 20 and 25 percent) should also report their
investment in the equity capital of these companies on
the equity basis of accounting.
Line Item 6(a)
Equity investment.
Report the amount of the reporting parent bank holding
company’s investment in the book value of the equity
capital of the subsidiary bank holding company(s) as of
the reporting date. This amount generally should be
equivalent to the reporting parent bank holding company’s proportionate interest in the equity capital accounts
of the subsidiary bank holding company as reported
separately in the subsidiary bank holding company’s
filing of the FR Y-9SP on Schedule SC, item 16(f). The
reporting parent bank holding company, if applicable,
should also include investments in the stock of any
associated bank holding companies (those other bank
holding companies in which the reporting parent bank
holding company controls between 20 and 25 percent).
This item also includes any other equity elements including the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the subsidiary
bank holding company(s) and associated bank holding
company(s) and stock-based employee compensation
expense that has been credited to the subsidiary’s equity
(surplus) as described in FASB Statement No. 123(R),
Shared-Based Payment.
Line Item 6(b)
Goodwill.
Report the amount (book value) of the goodwill associated with the acquisition of the subsidiary bank holding
company that has not been ‘‘pushed down’’ to the books
of the subsidiary bank holding company for financial
reporting purposes. The amount of the goodwill associated with investment in the subsidiary bank holding
company should generally be equivalent to the difference
between the original cost of the shares of the subsidiary
bank holding company and the book value of the reporting parent bank holding company’s proportionate share
Schedule SC
FR Y-9SP
June 2007
Schedule SC
of the equity capital accounts of the subsidiary bank
holding company on the date of acquisition.
Line Item 8 Balances due from related nonbank
companies (other than investments).
For purposes of this item, any goodwill that has not been
pushed down to the books of the subsidiary bank holding
company, and is included in the investment in subsidiary
account on the parent’s books, should be reported in this
item. Any goodwill that has been pushed down to the
books of the subsidiary bank holding company should
not be reported separately in this item. The amount
pushed down would be reported in line item 6(a), ‘‘Equity
investment in subsidiary bank holding company(s).’’
This item should be completed only by lower-tier parent
bank holding companies.
Line Item 6(c) Loans and advances to and
receivables due from the subsidiary bank holding
company.
Report the total of all loans to the subsidiary bank
holding company; notes, bonds, or debentures issued by
the subsidiary bank holding company that are held by
the reporting parent bank holding company; dividends
declared by the subsidiary bank holding company, but
not yet paid; and any other accounts receivable, including
tax receivables, from the subsidiary bank holding company. The amount reported should include loans and participations in loans purchased with recourse by the
reporting parent bank holding company from the subsidiary bank holding company.
Line Item 7
Other assets.
Report the total value of remaining assets not reported in
the above categories, other than investments in the
banksubsidiary, nonbank subsidiary(s), associated banks,
and associated nonbank company(s).
The amount reported in this item should also include the
value of any assets associated with nonbanking activities
that are directly engaged in by the parent bank holding
company.
Include equity securities held by the parent bank holding
company that do not have readily determinable fair
values.
Also report in this item the amount (book value) of
goodwill that is included on the balance sheet of the
reporting bank holding company and is not part of the
investment in subsidiaries account as reported in
items 4(b), 5(b) or 6(b).
FR Y-9SP
Schedule SC
June 2007
Report in this item all balances due from and extensions
of credit to related nonbank companies (i.e., nonbank
companies directly or indirectly owned by the top-tier
parent bank holding company, excluding those directly or
indirectly owned by the reporting lower-tier parent bank
holding company). Exclude those balances (including
investments) included in items 5 and 6 above. Also
exclude cash and balances due from related depository
institutions, which are to be reported in item 1(a) above.
Line Item 9
Total assets.
Report the sum of items 1(a), 1(b), 2, 3(c), 4(a), 4(b),
4(c), 5(a), 5(b), 5(c), 6(a), 6(b), 6(c), 7, and 8.
Liabilities and Equity Capital
Line Item 10
Short-term borrowings.
Report in item 10(a) the amount of commercial paper
issued by the parent company only and in item 10(b) the
amount of all other short-term borrowings by the parent
bank holding company only that mature in one year or
less.
Line Item 10(a)
Commercial paper.
Report in this item commercial paper issued by the parent
company to unrelated parties. Commercial paper consists
of short-term negotiable promissory notes that mature in
270 days or less.
Line Item 10(b)
Other short-term borrowings.
Report in this item the amount of all other borrowings by
the parent company only from unrelated third parties that
mature in one year or less. Borrowings that finance the
acquisition of the bank subsidiary that have a ‘‘scheduled
debt retirement’’ exceeding one year should be reported
in item 11 below except for the amount due within one
year, which should be reported in this item.
Overdrafts to cash and due from depository institutions
should be reported in this item.
Short-term borrowing from the subsidiary bank(s) should
be reported in item 14(a) and from the parent bank
SC-5
Schedule SC
holding company and subsidiary bank holding company(s) in item 14(b) and in Memoranda items 14(a) and
14(b).
Line Item 11 Long-term borrowings (includes
limited-life preferred stock and related surplus).
Report in this item borrowings by the parent company
only from unrelated third parties that have a maturity or
a ‘‘scheduled debt retirement’’ of greater than one year,
exclusive of amounts due within the year.
For purposes of this item, also report the amount of any
outstanding limited-life preferred stock issued by the
bank holding company. The reported amount should
include any amounts received in excess of its par or
stated value. Limited-life preferred stock is preferred
stock that has a stated maturity date or that can be
redeemed at the option of the holder of the preferred
stock.
NOTE: When the parent bank holding company has
explicitly or implicitly guaranteed the long-term debt of
its Employee Stock Owenership Plan (ESOP), report in
this item the dollar amount outstanding of the long-term
debt guaranteed.
Line Item 12
Accrued interest payable.
Report the amount of all interest accrued, but not yet
paid, on the total parent company only borrowings of the
bank holding company reported in items 10 and 11
above.
Line Item 13
Other liabilities.
Report the total amount of all other liabilities with
unrelated parties not reported under items 10, 11, and 12
above.
Line Item 14 Balances due to subsidiaries and
related institutions.
Report in this item all balances due to institutions related
to the parent bank holding company, including short and
long-term borrowings, accrued interest payable, taxes
payable, and any other liabilities due to related institutions.
Where the bank holding company is a multi-tiered holding company, ‘‘related institutions’’ include subsidiary
bank holding companies and their direct and indirect
subsidiaries.
SC-6
When a subsidiary bank holding company is filing this
report, this item should include all balances due to its
parent company(s) and the parent’s direct and indirect
subsidiaries as well as balances due to the respondent’s
direct and indirect subsidiaries.
Exclude subsidiaries of the holding company’s bank
subsidiary, which are reported on the bank’s Reports of
Condition and Income.
Line Item 14(a)
bank(s).
Balances due to subsidiary
Report in this item all balances due to a bank(s) that is
directly or indirectly owned or controlled by the parent
bank holding company.
Line Item 14(b) Balances due to nonbank
subsidiaries and related institutions.
Report in this item all balances due to nonbank subsidiaries that are directly or indirectly owned or controlled by
the parent bank holding company. In addition, for purposes of this report, include in this item instruments
generally referred to as trust preferred securities that
were issued out of special purpose entities whereby the
proceeds from the issuance are lent to the reporting
parent company.
When the reporting holding company is a multi-tier
organization, nonbank subsidiaries, for purposes of this
item, include any balances due to subsidiary bank holding companies of the respondent or due to the parent
company(s) of the respondent.
Line Item 15
Not applicable.
Line Item 16
Equity capital.
Line Item 16(a) Perpetual preferred stock
(including related surplus).
Report the aggregate par or stated value of outstanding
perpetual preferred stock, including any surplus arising
from any amount received for perpetual preferred stock
in excess of its par or stated value.
Line Item 16(b)
surplus).
Common stock (including related
Report the aggregate par or stated value of common stock
issued, including any surplus arising from any amount
received for common stock in excess of its par or stated
Schedule SC
FR Y-9SP
June 2007
Schedule SC
value. Also include in this item the amount of stockbased employee compensation expense that has been
credited to equity as described in FASB Statement No.
123(R), Shared-Based Payment.
Line Item 17
Line Item 16(c)
Memoranda
Retained earnings.
Report in this item all retained earnings.
Line Item 16(d)
income.
Accumulated other comprehensive
Report in this item the amount of other comprehensive
income in conformity with the requirements of FASB
Statement No. 130, Reporting Comprehensive Income.
Accumulated other comprehensive income includes net
unrealized holding gains (losses) on available-for-sale
securities, accumulated net gains (losses) on cash flow
hedges, foreign currency translation adjustments, and
minimum pension liability adjustments. Net unrealized
holding gains (losses) on available-for-sale securities is
the difference between the amortized cost and fair value
of the reporting bank holding company and its consolidated subsidiaries’ available-for-sale securities, net of tax
effects, as of the report date.
Also include in this item the unamortized amount of the
unrealized holding gain or loss at the date of transfer of
any debt security transferred into the held-to-maturity
category from the available-for-sale category. See the
instructions for this item on Schedule HC of the FR Y-9C
for further information.
Line Item 16(e)
Other equity capital components.
Report in this item all other equity capital components
including the total carrying value (at cost) of treasury
stock and unearned Employee Stock Ownership Plan
(ESOP) shares as of the report date.
NOTE: When the reporting bank holding company has
included in item 11 above the ESOP’s long-term debt
that it has explicitly or implicitly guaranteed, include in
this item the dollar amount of the offsetting debit to the
liability recorded by the reporting bank holding company
in connection with that debt. The amount of unearned
ESOP shares should be reduced as the debt is amortized.
Report a total net debit balance for this line item in
parenthesis.
Line Item 16(f)
Total equity capital.
Total liabilities and equity capital.
Report the sum of items 10(a), 10(b), 11, 12, 13, 14(a),
14(b) and 16(f).
These items are to be completed annually only by
top-tier and single-tier bank holding companies for
the December 31 report date.
Line Item M1 Has the bank holding company
engaged in a full-scope independent external audit
at any time during the calendar year?
Enter a ‘‘1’’ for yes if the bank holding company has
engaged in a full-scope independent external audit (in
which an opinion is rendered on their financial statements) at any time during the calendar year as of the
December 31 report date. Also enter a ‘‘1’’ for yes if the
bank holding company has engaged or begun a full-scope
independent external audit by December 31 that has not
yet concluded. Enter a ‘‘0’’ if the response to this
question is no. If the response to this question is yes, the
bank holding company must complete all of Memoranda
item 2 below. If the response to this question is no, skip
Memoranda item 2.
Line Item M2 If the response to Memoranda item
1 is yes, indicate below the name and address of the
bank holding company’s independent external
auditing firm, and the name and e-mail address of
the auditing firm’s engagement partner.
Report in memoranda item 2(a) the name and address
(city, U.S. Postal state abbreviation, zip code) of the bank
holding company’s independent external auditing firm.
An independent auditing firm is a company that provides
full-scope auditing services to the bank holding company
in which an opinion is rendered on their financial statements. Bank holding companies that do not have a
full-scope audit conducted of their financial statements
do not need to complete this item.
Report in memoranda item 2(b) the name and e-mail
address of the independent external auditing firm’s
engagement partner (partner in charge of the audit). This
contact information is for the confidential use of the
Federal Reserve and will not be released to the public.
Report the sum of items 16(a) through 16(e).
FR Y-9SP
Schedule SC
June 2007
SC-7
LINE ITEM INSTRUCTIONS FOR
Memoranda
Schedule SC-M
Memoranda
Line Item M1 Total consolidated assets of the
bank holding company.
Report the total consolidated assets of the bank holding
company. Consolidated assets include the assets of the
parent company and any bank and nonbank subsidiaries,
excluding intercompany assets. This item is to be reported by all bank holding companies filing the FR
Y-9SP report. If this information is not routinely available by the bank holding company for internal or other
financial reporting purposes, then a reasonable estimate
may be provided.
Line Item M2 Bank holding company (parent
company only) borrowings not held by financial
institution(s) or by insiders (including directors) and
their interests.
Report the amount of both short-term and long-term
borrowings (parent company only) reported in items 10
and 11 above that are not held by financial institutions or
by bank holding company’s officers, directors, and shareholders and their related interests. For reporting purposes, a related interest is a company in which an officer,
director, or shareholders controls 25 percent or more of
its stock. Do not report borrowings that are held by
former shareholders of the bank holding company in
this item. Also, exclude limited-life preferred stock
reported in item 11 above.
Line Item M3 Treasury stock (report only if the
amount exceeds 5 percent of equity capital).
Report the amount, at cost, of treasury stock held by the
bank holding company as of the report date. Treasury
stock is stock that the bank holding company has issued
and subsequently acquired by purchase or gift, but that
has not been retired or resold. The amount of treasury
stock need only be reported when the carrying value of
FR Y-9SP
Schedule SC-M
June 2007
treasury stock held is greater than five percent of ‘‘Total
equity capital’’ reported in item 16(f) above.
Line Item M4 Amount of nonvoting equity
capital, including related surplus (included in
balance sheet items 16(a), 16(b), 16(c), and 16(d)).
Report the amount of the bank holding company’s perpetual preferred stock and common stock (par value),
including related surplus, that does not possess voting
rights. Include in this item the amount of retained earnings and accumulated other comprehensive income that
is claimed by perpetual preferred and common stock that
does not possess voting rights.
Line Item M5 Total loans from parent bank
holding company and nonbank subsidiary(s) to
insiders (excluding directors) and their interest.
Report the total amount of loans and lease financing
receivables that the bank holding company (reported
in item 3(a) above) and any nonbank subsidiary (not
reported above) have extended to officers and shareholders and their related interests. A related interest is a
company in which the officer or shareholder controls
25 percent or more of its stock.
Line Item M6
Pledged securities.
Report the amortized cost of all held-to-maturity securities and the fair value of all available-for-sale securities
held by the reporting bank holding company (parent
company only) that are pledged to secure deposits,
repurchase transactions, or other borrowings (regardless
of the balance of liabilities against which the securities
are pledged), as performance bonds on futures or forward
contracts, or for any other purpose.
Line Item M7(a) Fair value of securities classified
as available-for-sale in Schedule SC, item 2.
Report in this item the fair value of all securities included
in Schedule SC, item 2, ‘‘Securities,’’ that have been
SC-M-1
Schedule SC-M
designated as available-for-sale. The fair value (market
value) of securities should be determined, to the extent
possible, by timely reference to the best available source
of current market quotations or other data on relative
current value. For example, securities traded on national,
regional, or foreign exchanges, or on organized over-thecounter markets should be valued at the most recently
available quotation in the most active market. Quotations
from brokers or others making markets in securities that
are neither widely nor actively traded are acceptable if
prudently used. Unrated debt securities for which no
reliable market price data are available may be valued at
cost adjusted for amortization of premium or accretion of
discount unless credit problems of the obligor or upward
movements in the level of interest rates warrant a lower
estimate of current value. Equity securities that do not
have readily determinable fair values shall be reported at
historical cost. (NOTE: The sum of item 7(a) and 7(b)
must equal the total amount reported in Schedule SC,
item 2).
Line Item M7(b) Amortized cost of securities
classified as held-to-maturity in Schedule SC,
item 2.
Report the amortized cost of securities classified as
held-to-maturity in Schedule SC, item 2. (NOTE: The
sum of item 7(a) and 7(b) must equal the total amount
reported in Schedule SC, item 2).
Line Item M8(a) Total off-balance-sheet activities
conducted either directly or through a nonbank
subsidiary.
Report the total amount of off-balance-sheet activities
conducted either directly through the bank holding company or conducted through a nonbank subsidiary of the
holding company. Off-balance-sheet activities include
unused commitments, letters of credit, securities lent,
spot foreign exchange contracts, and the notional value
of derivative contracts. Exclude from this item contingencies arising in connection with litigation. For a description of these off-balance-sheet activities refer to the FR
Y-9C line item instructions for Schedule HC-L, Derivatives and Off-Balance-Sheet Items, and the Glossary
entry for ‘‘Derivative Contracts.’’
Also report in this item the outstanding principal amount
of assets serviced, managed or administered either directly by the bank holding company or through a nonbank subsidiary. For common trust funds and collective
SC-M-2
investment funds that held for both managed and nonmanaged participating accounts, report the proportionate
share of the assets of these funds that are held for the
participating accounts that are managed.
Line Item M8(b) Total debt and equity securities
(other than trust preferred securities) outstanding
that are registered with the Securities and Exchange
Commission.
Report the amount of all debt instruments and equity
securities outstanding that are registered with the Securities and Exchange Commission. Report the amounts of
limited-life preferred stock issued and perpetual preferred stock issued inclusive of any amounts received in
excess of its par or stated value. Report the aggregate par
or stated value of common stock issued. For debt instruments, report the amount that is reported on the balance
sheet (i.e., fair value or amortized cost).
Exclude from this item instruments generally referred to
as trust preferred securities. Trust preferred securities are
undated cumulative preferred securities issued out of a
special purpose entity, usually in the form of a trust, in
which a bank holding company owns all of the common
securities.
Line Item M9 Balances held by the subsidiary
bank(s) due from nonbank subsidiaries of the
parent bank holding company.
Report in this item any intercompany assets between the
subsidiary bank(s) and the direct and indirect nonbank
subsidiaries of the parent bank holding company. Exclude
transactions between the bank(s) and its nonbank subsidiaries.
Line Item M10 Balances held by the subsidiary
bank(s) due to nonbank subsidiaries of the parent
bank holding company.
Report in this item any intercompany liabilities between
the subsidiary bank(s) and the direct and indirect nonbank subsidiaries of the parent bank holding company.
Exclude transactions between the bank(s) and its nonbank subsidiaries.
Line Item M11 Other assets (only report amounts
that exceed 25 percent of Schedule SC, line item 7)
Disclose in memoranda items 11(a) through 11(h) each
component of other assets, and the dollar amount of such
Schedule SC-M
FR Y-9SP
June 2007
Schedule SC-M
component, that exceeds 25 percent of the amount
reported in Schedule SC, item 7. Preprinted captions
have been provided for the following categories of
‘‘Other assets’’:
need not be reported. If there are no reportable amounts
for memoranda items 12(e) through 12(g), enter ‘‘zero’’
(-0-) in the right-hand column of memoranda item 12(e).
• M11(a), ‘‘Accounts receivable,’’
Line Item M13 Notes payable to special-purpose
subsidiaries that issued trust preferred securities
(included in Schedule SC, item 14(b)).
• M11(b), ‘‘Income taxes receivable,’’
• M11(c), ‘‘Premises and fixed assets,’’
• M11(d), ‘‘Net deferred tax assets,’’
• M11(e), ‘‘Cash surrender value of life insurance
policies.’’
For other components of ‘‘other assets’’ that exceed the
disclosure threshold, list and briefly describe these components in memoranda items 11(f) through 11(h). The
description of these amounts should not exceed 132 characters in length (including space between words). Report
the dollar amount of each item listed in the column
provided on the right. Any component of other assets that
does not round to one thousand dollars need not be
reported. If there are no reportable amounts for memoranda items 11(f) through 11(h), enter ‘‘zero’’ (-0-) in the
right-hand column of memoranda item 11(f).
Line Item M12 Other liabilities (only report
amounts that exceed 25 percent of Schedule SC, line
item 13)
Disclose in memoranda items 12(a) through 12(g) each
component of other liabilities, and the dollar amount of
such component, that exceeds 25 percent of the amount
reported in Schedule SC, item 13. Preprinted captions
have been provided for the following categories of
‘‘Other liabilities’’:
• M12(a), ‘‘Accounts payable,’’
• M12(b), ‘‘Income taxes payable,’’
• M12(c), ‘‘Dividends payable,’’
• M12(d), ‘‘Net deferred tax liabilities.’’
For other components of ‘‘other liabilities’’ that exceed
the disclosure threshold, list and briefly describe these
components in memoranda items 12(e) through 12(g).
The description of these amounts should not exceed 132
characters in length (including space between words).
Report the dollar amount of each item listed in the
column provided on the right. Any component of other
liabilities that does not round to one thousand dollars
FR Y-9SP
Schedule SC-M
June 2007
Report the outstanding amount of notes payable by the
parent bank holding company to special-purpose subsidiaries that have issued ‘‘trust preferred securities.’’ Exclude
from this item any portion of the notes payable that does
not directly relate to the amount of trust preferred
securities issued such as the amount relating to the
common stock of the special purpose subsidiary. In these
transactions, a special purpose subsidiary (typically, a
trust) of the parent company issues preferred securities
and lends the proceeds of its issuance to its parent
company in excange for deeply subordinated intercompany note from the parent company.
NOTE: The amount of notes payable to special-purpose
subsidiaries that have issued trust preferred securities
reported in this item should also be included as part of the
total amount reported in Schedule SC, item 14(b),‘‘Balances due to nonbank subsidiaries and related institutions.’’ See the instructions for Schedule SC, item 14(b).
Line Item M14 Have all changes in investments
and activities been reported to the Federal Reserve
on the Bank Holding Company Report of Changes
in Organizational Structure (FR Y-10)?
This item is to be completed by the top-tier bank holding
company (and single-tier bank holding companies). The
top-tier bank holding company must not leave this
item blank. A lower-tier holding company filing this
report should leave this item blank.
Enter a ‘‘1’’ for yes if the top-tier bank holding company
has submitted all changes, if any, in its investments and
activities on the FR Y-10. If the top-tier bank holding
company had no changes in investments and activities
and therefore was not required to file a FR Y-10, also
enter a ‘‘1’’ in this item. Enter a ‘‘0’’ for no if it has not
yet submitted all changes to investments and activities on
the FR Y-10. The name of the holding company official
responsible for verifying that the FR Y-10 has been
completed should be typed or printed on the line provided whether the answer is ‘‘yes,’’ or ‘‘no.’’ In addition,
SC-M-3
Schedule SC-M
enter the area code and phone number of the official
responsible for verifying the FR Y-10.
Line Item M15 Short-term borrowings included in
balance sheet item 14(b).
Items M15(a) and M15(b) are to be completed only by
tiered bank holding companies.
Line Item M15(a)
company(s).
From parent bank holding
Report the amount of borrowings by the reporting bank
holding company from its direct and indirect parent bank
holding company(s) that mature in one year or less.
Line Item M15(b)
company(s).
From subsidiary bank holding
Report the amount of borrowings by the reporting parent
bank holding company from the subsidiary bank holding
company(s) that mature in one year or less.
Line Item M16 Long-term borrowings included in
balance sheet item 14(b).
Items M16(a) and M16(b) are to be completed only by
tiered bank holding companies.
Line Item M16(a)
company(s).
From parent bank holding
Report the amount of borrowings by the reporting bank
holding company from its direct and indirect parent bank
holding company(s) that have a maturity or a ‘‘scheduled
debt retirement’’ of greater than one year, exclusive of
amounts due within the year.
Line Item M16(b)
company(s).
From subsidiary bank holding
Report the amount of borrowings by the reporting parent
bank holding company from the subsidiary bank holding
company(s) that have a maturity or a ‘‘scheduled debt
retirement’’ of greater than one year, exclusive of amounts
due within the year.
Line Item M17 To be completed only by the
top-tier bank holding company for its consolidated
nonbank and thrift subsidiaries.
This item is to be completed only by the financial
top-tier parent bank holding company (and single-tier
SC-M-4
bank holding companies) that files the FR Y-9SP.
Lower-tier bank holding companies that file this report
should leave memorandum items 17(a) through 17(f)
blank.
If the top-tier parent bank holding company is an ESOP,
then the lower-tier parent bank holding company should
report in memorandum items 17(a) through 17(f).
The term ‘‘subsidiary,’’ is defined by Section 225.2 of
Federal Reserve Regulation Y, which generally includes
companies 25 percent or more owned or controlled
by another company. However, for purposes of this
reporting item, the term ‘‘subsidiary’’ includes only
companies in which the bank holding company directly
or indirectly owns or controls more than 50 percent of
the outstanding voting stock, and these companies
would be consolidated using generally accepted
accounting principles for financial reporting purposes.
Nonbank subsidiaries, for purposes of this reporting item,
include but are not limited to: securities brokerage and
underwriting firms (including Section 20 subsidiaries);
federal savings associations, federal savings banks and
thrift institutions (including any thrift institution filing
the Thrift Financial Report); depository institutions (other
than U.S. banks); industrial banks that do not file the
commercial bank Reports of Condition and Income with
the federal banking agencies; Edge and Agreement corporations and their subsidiaries that are not held through
a bank subsidiary; industrial loan companies; venture
capital corporations; leasing companies; bank premises
subsidiaries; mortgage banking companies; consumer
finance companies; sales finance companies; acceptance
corporations; factoring companies; insurance brokerage
and insurance underwriting companies; small business
investment companies; data processing and information
services companies; nondepository trust companies; management consulting companies; courier service companies; companies that print or sell MICR encoded items;
financial and investment advisory companies; credit
bureaus; collection agencies; real estate settlement companies.
For purposes of this reporting item, foreign nonbank
subsidiaries include those subsidiaries that meet the
definition of a nonbank subsidiary provided above that
would be consolidated using generally accepted accounting principles for financial reporting purposes, but are not
domiciled in the U.S. In addition, Edge and Agreement
Schedule SC-M
FR Y-9SP
June 2007
Schedule SC-M
corporations and their subsidiaries that are not held
through a bank subsidiary should be reported as foreign
nonbank subsidiaries.
Nonbank subsidiaries exclude all banks (including commercial, savings and industrial banks that file the commercial bank Reports of Condition and Income) and their
subsidiaries; Edge and Agreement corporations and their
subsidiaries that are held through a bank subsidiary.
All intercompany assets among the nonbanking subsidiaries should be eliminated, but assets with the reporting
bank holding company and with subsidiary banks should
be included. For example, eliminate the loans made by
one nonbank subsidiary to a second nonbank subsidiary,
but do not eliminate loans made by one nonbank subsidiary to the parent bank holding company or a subsidiary
bank.
Include the combined assets of inactive nonbanking
subsidiaries to the extent that the top-tier bank holding
company directly or indirectly owns or controls more
than 50 percent of the outstanding voting stock, and these
companies would be consolidated using generally accepted accounting principles for financial reporting purposes.
Enter ‘‘zero’’ if the reporting top-tier bank holding
company does not have any nonbank subsidiary assets to
report.
Line Item M17(a) Total combined nonbank assets
of nonbank subsidiaries.
Report the dollar amount of the reporting bank holding
company’s total combined nonbank assets of nonbank
subsidiaries. Nonbank assets include the assets of all
foreign and domestic nonbank subsidiaries (as defined
below) and their majority-owned direct and indirect
subsidiaries.
The top-tier parent bank holding company should report
in this item all assets of nonbank subsidiaries, whether
held directly or indirectly or held through lower-tier bank
holding companies. The lower-tier parent bank holding
company in a multi-tier bank holding company who files
this report (FR Y-9SP) should leave memorandum
items 17(a) through 17(f) blank.
Line Item M17(b) Total combined loans and leases
of nonbank subsidiaries.
Report the dollar amount of total combined loans and
leases on the books of nonbank subsidiaries of the
FR Y-9SP
Schedule SC-M
June 2007
reporting bank holding company even if on the report
date they are past due and collection is doubtful. Nonbank loans and leases include the loans and leases of all
foreign and domestic nonbank subsidiaries (as defined
above) and their majority-owned direct and indirect
subsidiaries.
Exclude balances due from related institutions on the
books of nonbank subsidiaries of the reporting bank
holding company (e.g., loans to the parent bank holding
company). Report such balances in item 17(a).
Exclude any loans or leases the subsidiaries have sold or
charged off. Report the combined book value of all loans
and leases before deduction of the allowance for loan and
lease losses. The amount should be reported net of
unearned income (to the extent possible), and deposits
accumulated for the payment of personal loans (hypothecated deposits).
Line Item M17(c) Total aggregate operating
revenue of nonbank subsidiaries.
Report the dollar amount of total aggregate operating
revenue of nonbank subsidiaries of the reporting bank
holding company. Nonbank operating revenue includes
the operating revenue of all foreign and domestic nonbank subsidiaries (as defined above) and their majorityowned direct and indirect subsidiaries. Operating revenue is defined as the sum of total interest income and
total noninterest income (before deduction of expenses
and extroaordinary items).
Line Item M17(d) Total combined thrift assets
included in M17(a).
Report the dollar amount of combined assets of federal
savings associations, federal savings banks and thrift
subsidiaries (including any thrift institution filing the
Thrift Financial Report) that are included in the amount
reported in line item 17(a) above. Enter ‘‘zero’’ if the
reporting top-tier bank holding company does not have
any thrift assets to report.
Line Item M17(e) Number of nonbank
subsidiaries included in M17(a).
Report the number of nonbank subsidiaries that have
been included in the total combined nonbank subsidiary
assets reported in item 17(a) above. Enter ‘‘zero’’ if the
reporting top-tier bank holding company does not have
any nonbank subsidiaries.
SC-M-5
Schedule SC-M
Line Item M17(f) Number of thrift subsidiaries
included in M17(d).
Report the number of federal savings associations, federal savings banks and thrift subsidiaries (including any
thrift institution filing the Thrift Financial Report) that
are included in the total combined nonbank subsidiaryassets reported in line item 17(d) above. Enter ‘‘zero’’ if the
reporting top-tier bank holding company does not have
any thrift subsidiaries to report.
Information related to the filing of the
FR Y-12 report (Memoranda Line Items 18,
19, 20(a), 20(b))
Line items 18 and 19 will be used to determine if the
reporting bank holding company must complete the
Consolidated Bank Holding Company Report of Equity
Investments in Nonfinancial Companies (FR Y-12). In a
multi-tiered organization with one or more bank holding
companies (BHCs), only the top-tier BHC should complete items 18 and 19 on a consolidated basis. However,
if a lower-tier BHC is functioning as the consolidated
top-tier reporter for other financial reports (for example,
when the top-tier is a non-U.S. BHC, ESOP, or limited
partnership), this lower-tier BHC should complete memoranda items 18 and 19 on a consolidated basis.
For purposes of this question, an equity investment refers
to common stock, partnership interests, convertible preferred stock, convertible debt, and warrants, options, and
other rights that give the holder the right to acquire
common stock or instruments convertible into common
stock. An equity investment does not include any position or security held in a trading account in accordance
with applicable accounting principles and as part of an
underwriting, market making or dealing activity.
A nonfinancial equity investment means an equity investment made by the BHC or any of its subsidiaries
(including all U.S. offices, International Banking Facilities, foreign branches, branches in Puerto Rico and U.S.
territories and possessions, and majority-owned bank and
nonbank domestic and foreign subsidiaries, including
Edge and agreement subsidiaries, domestic nonbanking
subsidiaries, and small business investment companies
(SBICs)):
• pursuant to the merchant banking authority of section
4(k)(4)(H) of the BHC Act (12 U.S.C. 1843(k)(4)(H))
and subpart J of the Board’s Regulation Y,
• under section 4(c)(6) or 4(c)(7) of the BHC Act (12
U.S.C. 1843(c)(6) and (c)(7)) in a nonfinancial company (as defined below) or in a company that makes
investments in nonfinancial companies,
Items 20(a) and 20(b) are to be completed by all
bank holding companies that are not required to file the
FR Y-12.
• investments made through a SBIC that is consolidated
with the BHC or subsidiary, or in an SBIC that is not
consolidated, under section 302(b) of the Small Business Investment Act of 1958,
Line Item M18 Does the bank holding company
hold, either directly or indirectly through a
subsidiary or affiliate, any nonfinancial equity
investments within a Small Business Investment
Company (SBIC) structure, or under section 4(c)(6)
or 4(c)(7) of the Bank Holding Company Act, or
pursuant to the merchant banking authority of
section 4(k)4(H) of the Bank Holding Company Act,
or pursuant to the investment authority granted by
Regulation K?
• in a nonfinancial company under the portfolio investment provisions of the Board’s Regulation K (12 CFR
211.8(c)(3), or
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no.
If the answer to this question is no, your organization
does not need to complete the FR Y-12. Skip item 19 and
proceed to items 20(a) and 20(b). If the answer to this
question is yes, proceed to item 19 below.
SC-M-6
• in a nonfinancial company under section 24 of the
Federal Deposit Insurance Act (12 U.S.C. 1831a).
This question does not apply to equity investments that
a BHC or any of its subsidiaries may make under other
legal authorities. For example, this question does not
apply to nonfinancial investments made by an insurance
company subsidiary of a financial holding company
under section 4(k)(4)(I) of the BHC Act (12 U.S.C.
1843(k)(4)(I)). Also, this question does not apply to DPC
investments.
A nonfinancial company is a company that is engaged in
any activity that has not been determined to be financial
Schedule SC-M
FR Y-9SP
June 2007
Schedule SC-M
in nature or incidental to a financial activity under
section 4(k) of the BHC Act (12 U.S.C. 1843(k)).
Line Item M19 Do your aggregate nonfinancial
equity investments equal or exceed (on an
acquisition cost basis) 10 percent of the BHC’s total
capital as of the report date?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no. If the answer to
both item 18 and item 19 is yes, your organization must
complete the FR Y-12. Skip items 20(a) and 20(b), and
proceed to item 21 below. If the answer to either item 18
or item 19 is no, your organization does not need to
complete the FR Y-12. Proceed to items 20(a) and 20(b)
below.
See the instructions for item 18 above for the definition
of nonfinancial equity investment.
Acquisition cost is the amount paid by the BHC for the
nonfinancial equity investment when it was acquired.
Total capital is the amount reported in Schedule SC,
Balance Sheet, item 16(f).
Items 20(a) and 20(b) are to be completed by all bank
holding companies that are not required to file the FR
Y-12.
Line Item M20(a) Has the bank holding company
sold or otherwise liquidated its holding of any
nonfinancial equity investment since the previous
reporting period?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no. See the
instructions for item 18 above for the definition of
nonfinancial equity investment.
Line item M20(b) Does the bank holding company
manage any nonfinancial equity investments for the
benefit of others?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no.
This item applies to all bank holding companies that do
not file the FR Y-12 report that manage nonfinancial
equity investments for others by serving as a general
partner in a limited partnership or performing a similar
function in a private equity fund. These investments are
not owned by the bank holding company and are not
consolidated in the bank holding company’s financial
FR Y-9SP
Schedule SC-M
June 2007
statements. Exclude investments managed through a bank
trust department in a fiduciary capacity. See the instructions for item 18 above for the definition of nonfinancial
equity investment.
Line Item M21 Net assets of broker–dealer
subsidiaries engaged in underwriting or dealing
securities pursuant to Section 4(k)(4)(E) of the Bank
Holding Company Act as amended by the
Gramm–Leach–Bliley Act.
This item is to be completed only by the top-tier financial holding company in a multi-tiered organization
(and single-tiered financial holding companies). A
financial holding company is a U.S. bank holding company that has submitted a declaration to become a
financial holding company with the appropriate Federal
Reserve Bank and whose declaration has been determined to be effective as of the reporting period (e.g., June
30 or December 31).
Report the total net assets of all broker–dealer subsidiaries engaged in underwriting or dealing securities pursuant to Section 4(k)4(E) of the Bank Holding Company
Act as amended by the Gramm–Leach–Bliley Act. The
definition of assets generally corresponds to balance
sheet item 9. Include both domestic and foreign subsidiaries that are owned by the financial holding company.
Exclude from this item intercompany assets and claims
on affiliates that are eliminated when preparing consolidated financial statements for the financial holding company. Also exclude any subsidiaries that are held through
a U.S. depository institution.
Line Item M22 Net assets of subsidiaries engaged
in insurance or reinsurance underwriting pursuant
to Section 4(K)(4)(B) of the Bank Holding Company
Act as amended by the Gramm—Leach—Bliley Act.
This item is to be completed only by the top-tier financial holding company in a multi-tiered organization
(and single-tiered financial holding companies) and
includes only newly authorized insurance underwriting
activities permitted under the Gramm–Leach–Bliley
Act. A financial holding company is a U.S. bank holding
company that has submitted a declaration to become a
financial holding company with the appropriate Federal
Reserve Bank and whose declaration has been determined to be effective as of the reporting period (e.g.,
June 30 or December 31). Report the total net assets for
SC-M-7
Schedule SC-M
subsidiaries engaged in insurance or reinsurance underwriting pursuant to Section 4(K)(4)(B) of the Bank
Holding Company Act as amended by the Gramm—
Leach—Bliley Act. The definition of assets generally
corresponds to Schedule SC, item 9. Include both domestic and foreign subsidiaries that are owned by the financial holding company. Exclude from this item:
(1) intercompany assets and claims on affiliates that are
eliminated when preparing consolidated financial
statements for the financial holding company,
SC-M-8
(2) subsidiaries that engage solely in underwriting creditrelated insurance that was permissible for bank holding companies to engage in prior to the Gramm–
Leach–Bliley Act under Section 225.23(b)(11)(I) of
Regualtion Y, and
(3) subsidiaries that are principally engaged in insurance
agency activities.
Schedule SC-M
FR Y-9SP
June 2007
LINE ITEM INSTRUCTIONS FOR
Notes to the Parent Company Only
Financial Statements for Small Bank
Holding Companies
FR Y-9SP
This section has been provided to allow small bank holding companies to
provide additional explanations of the content of specific items in the parent
company only financial statements. The reporting bank holding company
should include any transactions reported on the Income Statement and Balance
Sheet that it wishes to explain or that have been separately disclosed in the
bank holding company’s quarterly reports to its shareholders, in its press
releases, or in its quarterly reports to the Securities and Exchange Commission
(SEC).
Report in the space provided the schedule and line item for which the holding
company is specifying additional information, a description of the transaction
and, in the column provided, the dollar amount associated with the transaction
being disclosed.
FR Y-9SP
Notes June 2007
SP Notes-1
Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Each edit in the checklist must balance, rounding errors are not allowed.
Sub MDRM Schedule
Edit Test
Series
0030
Validity
SI-3a
BHSP
0206
SI
0035
Validity
SI-3b
BHSP
1283
SI
0040
Validity
SI-5
BHSP
4000
SI
0050
0060
0070
0075
Validity
Validity
Validity
Validity
SI-8
SI-9
SI-11
SI-12c
BHSP
BHSP
BHSP
BHSP
4130
4250
0496
3513
SI
SI
SI
SI
0080
Validity
SI-13
BHSP
4340
SI
0095
0200
0205
Validity
Validity
Validity
SI-Mem2
SC-3c
SC-4a
BHSP
BHSP
BHSP
A530
2723
3239
SI
SC
SC
SI-Mem2 must equal "1" (yes) or "0" (no).
SC-3a minus SC-3b must equal SC-3c.
If the reporting institution is the lowest-tiered BHC with a
direct bank subsidiary, then SC-4a must not equal null.
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp0206 ne null
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp1283 ne null
(bhsp0508 + bhsp2111 + bhsp0523 + bhsp0530+ bhsp0206
+ bhsp1283 + bhsp0447) eq bhsp4000
(bhsp4073 + bhsp4093) eq bhsp4130
(bhsp4000 - bhsp4130) eq bhsp4250
(bhsp4250 - bhsp4302) eq bhsp0496
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp3513 ne null
(bhsp0496 + bhsp3156 + bhsp2112 + bhsp3513) eq
bhsp4340
bhspa530 eq 1 or bhspa530 eq 0
(bhsp2122 - bhsp3123) eq bhsp2723
if the reporting institution is the lowest-tiered BHC with a
direct bank subsidiary then bhsp3239 ne null
0210
Validity
SC-4b
BHSP
3238
SC
If the reporting institution is the lowest-tiered BHC with a
direct bank subsidiary, then SC-4b must not equal null.
if the reporting institution is the lowest-tiered BHC with a
direct bank subsidiary then bhsp3238 ne null
0215
Validity
SC-4c
BHSP
3148
SC
If the reporting institution is the lowest-tiered BHC with a
direct bank subsidiary, then SC-4c must not equal null.
if the reporting institution is the lowest-tiered BHC with a
direct bank subsidiary then bhsp3148 ne null
0220
Validity
SC-6a
BHSP
0201
SC
0225
Validity
SC-6b
BHSP
0202
SC
0230
Validity
SC-6c
BHSP
3523
SC
0250
Validity
SC-9
BHSP
2170
SC
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SC-6a must not equal null.
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SC-6b must not equal null.
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SC-6c must not equal null.
Sum of SC-1a through SC-2 and SC-3c through SC-8 must
equal SC-9.
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp0201 ne null
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp0202 ne null
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp3523 ne null
(bhsp5993 + bhsp0010 + bhsp0390 + bhsp2723 +
bhsp3239 + bhsp3238 + bhsp3148 + bhsp0088 + bhsp0087
+ bhsp0089 + bhsp0201 + bhsp0202 + bhsp3523 +
bhsp0027 + bhsp3620) eq bhsp2170
0320
Validity
SC-12
BHSP
3166
SC
bhsp3166 le (bhsp2309 + bhsp2724 + bhsp3151)
0335
Validity
SC-16f
BHSP
3210
SC
SC-12 must be less than or equal to the sum of SC-10a
through SC-11.
Sum of SC-16a through SC-16e must equal SC-16f.
DECEMBER 2006
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SI-3a must not equal null.
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SI-3b must not equal null.
Sum of SI-1a through SI-4 must equal SI-5.
Alg Edit Test
Sum of SI-6 and SI-7 must equal SI-8.
SI-5 minus SI-8 must equal SI-9.
SI-9 minus SI-10 must equal SI-11.
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SI-12c must not equal null.
Sum of SI-11 through SI-12c must equal SI-13.
(bhsp3283 + bhsp3230 + bhsp3247 + bhspb530 +
bhspa130) eq bhsp3210
FR Y-9SP: CHK-1 of 3
Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Each edit in the checklist must balance, rounding errors are not allowed.
Sub MDRM Schedule
Edit Test
Series
Alg Edit Test
0345
Validity
SC-17
BHSP
3300
SC
Sum of SC-10a through SC-14b and SC-16f must equal SC- (bhsp2309 + bhsp2724 + bhsp3151 + bhsp3166 +
17.
bhsp3167 + bhsp3605 + bhsp3621 + bhsp3210) eq
bhsp3300
0355
0360
Validity
Validity
SC-17
SC-Mem1
BHSP
BHSP
3300
C884
SC
SC
SC-17 must equal SC-9.
bhsp3300 eq bhsp2170
For December, if the reporting institution is a top-tier BHC or if ((mm-q1 eq 12) and (the reporting institution is a top-tier
is a lower-tier BHC functioning as the top-tier BHC, then SC- BHC or is a lower-tier BHC functioning as the top-tier BHC))
Mem1 must equal "1" (yes) or "0" (no).
then bhspc884 eq 1 or bhspc884 eq 0
0371
Validity
SC-Mem1
BHSP
C884
SC
If SC-Mem1 is equal "1" (yes), then SC-Mem2a(1) through
SC-Mem2b(2) must not equal null.
if (bhspc884 eq 1) then (textc703 ne null and textc708 ne
null and textc714 ne null and textc715 ne null and textc704
ne null and textc705 ne null)
0400
Validity
SC-M1
BHSP
8519
SC-M
bhsp2170 ne 0 then (bhsp8519 ne 0 or bhsp8519 ne null)
0410
Validity
SC-M2
BHSP
3152
SC-M
0435
0445
0450
Validity
Validity
Validity
SC-M6
SC-M7b
SC-M14
BHSP
BHSP
BHSP
0416
8517
6416
SC-M
SC-M
SC-M
If SC-9 does not equal zero, then SC-M1 must not equal
zero or null.
SC-M2 must be less than or equal to the sum of SC-10a
through SC-11.
SC-M6 must be less than or equal to SC-2.
The sum of SC-M7a and SC-M7b must equal SC-2.
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M14 must
equal "1" (yes) or "0" (no).
0455
Validity
SC-M15a
BHSP
3524
SC-M
0465
Validity
SC-M15b
BHSP
3526
SC-M
0470
Validity
SC-M16a
BHSP
3525
SC-M
0475
Validity
SC-M16b
BHSP
3527
SC-M
0480
Validity
SC-M16b
BHSP
3527
SC-M
0482
Validity
SC-M17a
BHSP
4778
SC-M
0483
Validity
SC-M17b
BHSP
C427
0484
Validity
SC-M17c
BHSP
C428
DECEMBER 2006
bhsp3152 le (bhsp2309 + bhsp2724 + bhsp3151)
bhsp0416 le bhsp0390
(bhsp8516 + bhsp8517) eq bhsp0390
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhsp6416 eq 1 or
bhsp6416 eq 0
If the reporting institution is a lower tier of a multi-tiered
BHC, then SC-M15a must not equal null.
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SC-M15b must not equal null.
If the reporting institution is a lower tier of a multi-tiered
BHC, then SC-M16a must not equal null.
If the reporting institution is a multi-tiered BHC with a
subsidiary BHC, then SC-M16b must not equal null.
Sum of SC-M15a through SC-M16b must be less than or
equal to SC-14b.
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M17a must
not equal null.
if the reporting institution is a lower tier of a multi-tiered BHC
then bhsp3524 ne null
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp3526 ne null
if the reporting institution is a lower tier of a multi-tiered BHC
then bhsp3525 ne null
if the reporting institution is a multi-tiered BHC with a
subsidiary BHC then bhsp3527 ne null
(bhsp3524 + bhsp3526 + bhsp3525 + bhsp3527) le
bhsp3621
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhsp4778 ne null
SC-M
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M17b must
not equal null.
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhspc427 ne null
SC-M
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M17c must
not equal null.
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhspc428 ne null
FR Y-9SP: CHK-2 of 3
Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Each edit in the checklist must balance, rounding errors are not allowed.
Sub MDRM Schedule
Edit Test
Series
Alg Edit Test
0485
Validity
SC-M17d
BHSP
2792
SC-M
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M17d must
not equal null.
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhsp2792 ne null
0490
0495
Validity
Validity
SC-M17d
SC-M17e
BHSP
BHSP
2792
2794
SC-M
SC-M
SC-M17d must be less than or equal to SC-M17a.
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M17e must
not equal null.
bhsp2792 le bhsp4778
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhsp2794 ne null
0500
Validity
SC-M17e
BHSP
2794
SC-M
if bhsp4778 gt 0 then bhsp2794 gt 0
0505
Validity
SC-M17f
BHSP
2796
SC-M
If SC-M17a is greater than zero, then SC-M17e must be
greater than zero.
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M17f must
not equal null.
0510
Validity
SC-M17f
BHSP
2796
SC-M
if bhsp2792 gt 0 then bhsp2796 gt 0
0520
0525
Validity
Validity
SC-M17f
SC-M18
BHSP
BHSP
2796
C161
SC-M
SC-M
If SC-M17d is greater than zero, then SC-M17f must be
greater than zero.
SC-M17f must be less than or equal to SC-M17e.
If the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC, then SC-M18 must
equal "1" (yes) or "0" (no).
0535
Validity
SC-M19
BHSP
C159
SC-M
0538
Validity
SC-M19
BHSP
C159
SC-M
0540
Validity
SC-M20a
BHSP
C700
SC-M
0545
Validity
SC-M20b
BHSP
C701
SC-M
DECEMBER 2006
If SC-M18 is equal to "1" (yes), then SC-M19 must equal "1"
(yes) or "0" (no).
If SC-M18 is equal to "0" (no) or null, then SC-M19 must
equal null.
If the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M20a must equal "1" (yes) or
"0" (no).
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhsp2796 ne null
bhsp2796 le bhsp2794
if the reporting institution is a top-tier BHC or is a lower-tier
BHC functioning as the top-tier BHC then bhspc161 eq 1 or
bhspc161 eq 0
if bhspc161 eq 1 then bhspc159 eq 1 or bhspc159 eq 0
if (bhspc161 eq 0 or bhspc161 eq null) then bhspc159 eq
null
if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC then bhspc700 eq 1 or bhspc700 eq 0
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M20b must equal "1" (yes) or as the top-tier BHC then bhspc701 eq 1 or bhspc701 eq 0
"0" (no).
FR Y-9SP: CHK-3 of 3
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
0605
Quality
SI-3a
BHSP
0206
SI
0615
Quality
SI-3b
BHSP
1283
SI
0620
Quality
SI-6
BHSP
4073
SI
0625
Quality
SI-7
BHSP
4093
SI
0630
Quality
SI-12a
BHSP
3156
SI
0635
Quality
SI-12a
BHSP
3156
SI
0650
Quality
SI-12b
BHSP
2112
SI
0665
Quality
SI-12c
BHSP
3513
SI
0670
Quality
SI-12c
BHSP
3513
SI
0675
Quality
SI-12c
BHSP
3513
SI
0750
Quality
SI-Mem1
BHSP
3158
SI
0765
Intraseries
SI-Mem2
BHSP
A530
SI
0767
Quality
SI-Mem3
BHSP
C254
SI
0773
Quality
SC-5a
BHSP
0088
SC
0778
Quality
SC-6a
BHSP
0201
SC
0782
Quality
SC-6b
BHSP
0202
SC
0784
Quality
SC-6c
BHSP
3523
SC
0800
Intraseries
SC-9
BHSP
2170
SC
0805
Quality
SC-Mem1
BHSP
C884
SC
DECEMBER 2006
Edit Test
Alg Edit Test
If the reporting institution is a BHC without a subsidiary
BHC, then SI-3a should be equal to null.
If the reporting institution is a BHC without a subsidiary
BHC, then SI-3b should be equal to null.
If SC-12 is greater than zero, then SI-6 should be greater
than zero.
If SI-Mem3 is greater than zero, then SI-Mem3 should be
less than or equal to SI-7.
If SC-4a is greater than zero, then the sum of SI-1a and SI12a should not be equal to zero.
If SI-1a or SI-12a does not equal zero or null, then SC-4a
should not equal zero or null.
If SI-2a or SI-12b does not equal zero or null, then SC-5a
should not equal zero or null.
If SC-6a is greater than zero, then the sum of SI-3a and SI12c should not be equal to zero.
If SI-3a or SI-12c does not equal zero or null, then SC-6a
should not equal zero or null.
If the reporting institution is a BHC without a subsidiary
BHC, then SI-12c should be equal to null.
If SI-Mem1 is greater than zero, then SI-Mem1 should be
less than SC-16c.
If SI-Mem2 (previous) equals "1" (yes), then SI-Mem2
(current) should equal "1" (yes).
If SC-M13 is greater than zero, then SI-Mem3 should be
greater than zero.
If SC-M13 is greater than zero, then SC-5a should be
greater than zero.
If the reporting institution is a BHC without a subsidiary
BHC, then SC-6a should be equal to null.
If the reporting institution is a BHC without a subsidiary
BHC, then SC-6b should be equal to null.
If the reporting institution is a BHC without a subsidiary
BHC, then SC-6c should be equal to null.
The period-to-period percentage change for SC-9 should be
in the range of -25% to +25%.
if the reporting institution is a BHC without a subsidiary BHC
then bhsp0206 eq null
if the reporting institution is a BHC without a subsidiary BHC
then bhsp1283 eq null
if bhsp3166 gt 0 then bhsp4073 gt 0
if bhspc254 gt 0 then bhspc254 le bhsp4093
if bhsp3239 gt 0 then (bhsp0508 + bhsp3156) ne 0
if ((bhsp0508 ne 0 or null) or (bhsp3156 ne 0 or null)) then
(bhsp3239 ne 0 or null)
if ((bhsp0523 ne 0 or null) or (bhsp2112 ne 0 or null)) then
(bhsp0088 ne 0 or null)
if bhsp0201 gt 0 then (bhsp0206 + bhsp3513) ne 0
if ((bhsp0206 ne 0 or null) or (bhsp3513 ne 0 or null)) then
(bhsp0201 ne 0 or null)
if the reporting institution is a BHC without a subsidiary BHC
then bhsp3513 eq null
if bhsp3158 gt 0 then bhsp3158 lt bhsp3247
if (bhspa530-q2 eq 1) then (bhspa530-q1 eq 1)
if bhspc255 gt 0 then bhspc254 gt 0
if bhspc255 gt 0 then bhsp0088 gt 0
if the reporting institution is a BHC without a subsidiary BHC
then bhsp0201 eq null
if the reporting institution is a BHC without a subsidiary BHC
then bhsp0202 eq null
if the reporting institution is a BHC without a subsidiary BHC
then bhsp3523 eq null
((bhsp2170-q1 - bhsp2170-q2)/bhsp2170-q1) * 100 ge -25
and ((bhsp2170-q1 - bhsp2170-q2)/bhsp2170-q1) * 100 le
25
For December, if the reporting institution is a lower-tier BHC if ((mm-q1 eq 12) and (the reporting institution is a lower-tier
not functioning as the top-tier BHC, then SC-Mem1 should BHC not functioning as the top-tier BHC)) then bhspc884 eq
be equal to null.
null
FR Y-9SP: EDIT-1 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
0810
Intraseries
SC-Mem1
BHSP
C884
SC
For December, if SC-Mem1 (previous) is equal to "1" (yes), if ((mm-q1 eq 12) and (bhspc884-q3 eq 1)) then (bhspc884then SC-Mem1 (current) should be equal "1" (yes).
q1 eq 1)
0811
Quality
SC-Mem2a(1)
TEXT
C703
SC
If SC-Mem2a(1) is not null then SC-Mem2a(2), SCMem2a(3), SC-Mem2a(4), SC-Mem2b(1), and SCMem2b(2) should not be null.
if (textc703 ne null) then (textc708 ne null and textc714 ne
null and textc715 ne null and textc704 ne null and textc705
ne null)
0812
Quality
SC-Mem2a(2)
TEXT
C708
SC
If SC-Mem2a(2) is not null then SC-Mem2a(1), SCMem2a(3), SC-Mem2a(4), SC-Mem2b(1), and SCMem2b(2) should not be null.
if (textc708 ne null) then (textc703 ne null and textc714 ne
null and textc715 ne null and textc704 ne null and textc705
ne null)
0813
Quality
SC-Mem2a(3)
TEXT
C714
SC
If SC-Mem2a(3) is not null then SC-Mem2a(1), SCMem2a(2), SC-Mem2a(4), SC-Mem2b(1), and SCMem2b(2) should not be null.
if (textc714 ne null) then (textc703 ne null and textc708 ne
null and textc715 ne null and textc704 ne null and textc705
ne null)
0814
Quality
SC-Mem2a(4)
TEXT
C715
SC
If SC-Mem2a(4) is not null then SC-Mem2a(1), SCMem2a(2), SC-Mem2a(3), SC-Mem2b(1), and SCMem2b(2) should not be null.
if (textc715 ne null) then (textc703 ne null and textc708 ne
null and textc714 ne null and textc704 ne null and textc705
ne null)
0815
Quality
SC-Mem2b(1)
TEXT
C704
SC
If SC-Mem2b(1) is not null then SC-Mem2a(1), SCMem2a(2), SC-Mem2a(3), SC-Mem2a(4), and SCMem2b(2) should not be null.
if (textc704 ne null) then (textc703 ne null and textc708 ne
null and textc714 ne null and textc715 ne null and textc705
ne null)
0816
Quality
SC-Mem2b(2)
TEXT
C705
SC
If SC-Mem2b(2) is not null then SC-Mem2a(1), SCMem2a(2), SC-Mem2a(3), SC-Mem2a(4), and SCMem2b(1) should not be null.
if (textc705 ne null) then (textc703 ne null and textc708 ne
null and textc714 ne null and textc715 ne null and textc704
ne null)
0865
0869
Quality
Quality
SC-M1
SC-M1
BHSP
BHSP
8519
8519
SC-M
SC-M
bhsp8519 gt bhsp2170
if (mm-q1 eq 12) then bhsp8519-q2 lt 500000
0872
Quality
SC-M3
BHSP
3153
SC-M
0874
Quality
SC-M3
BHSP
3153
SC-M
0876
Quality
SC-M4
BHSP
C702
SC-M
0878
0881
Quality
Quality
SC-M5
SC-M11f
BHSP
BHSP
3155
8520
SC-M
SC-M
0882
Quality
SC-M11f
TEXT
8520
SC-M
0883
Quality
SC-M11g
BHSP
8521
SC-M
0884
Quality
SC-M11g
TEXT
8521
SC-M
SC-M1 should be greater than SC-9.
For December, SC-M1 (previous) should be less than $500
million.
If SC-M3 is greater than zero, then SC-16e should not equal
zero.
If SC-M3 is greater than zero, then SC-M3 should be
greater than 5% of SC-16f.
If SC-M4 is greater than zero, then the sum of SC-16a
through SC-16d should not equal zero.
SC-M5 should be less than or equal to SC-3a.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
DECEMBER 2006
if bhsp3153 gt 0 then bhspa130 ne 0
if bhsp3153 gt 0 then bhsp3153 gt (0.05 * bhsp3210)
if bhspc702 gt 0 then (bhsp3283 + bhsp3230 + bhsp3247 +
bhspb530) ne 0
bhsp3155 le bhsp2122
if bhsp8520 ne null or bhsp8520 ne 0 then text8520 ne null
if text8520 ne null then bhsp8520 ne null or bhsp8520 ne 0
if bhsp8521 ne null or bhsp8521 ne 0 then text8521 ne null
if text8521 ne null then bhsp8521 ne null or bhsp8521 ne 0
FR Y-9SP: EDIT-2 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
0894
Quality
SC-M11g
BHSP
8521
SC-M
0895
Quality
SC-M11h
BHSP
8522
SC-M
0896
Quality
SC-M11h
TEXT
8522
SC-M
0898
Quality
SC-M11h
BHSP
8522
SC-M
0899
Quality
SC-M11h
BHSP
8522
SC-M
0908
Quality
SC-M12e
BHSP
8523
SC-M
0909
Quality
SC-M12e
TEXT
8523
SC-M
0910
Quality
SC-M12f
BHSP
8524
SC-M
0911
Quality
SC-M12f
TEXT
8524
SC-M
0912
Quality
SC-M12f
BHSP
8524
SC-M
0914
Quality
SC-M12g
BHSP
8525
SC-M
0915
Quality
SC-M12g
TEXT
8525
SC-M
0916
Quality
SC-M12g
BHSP
8525
SC-M
0917
Quality
SC-M12g
BHSP
8525
SC-M
0920
Quality
SC-M14
BHSP
6416
SC-M
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M14 should be equal to null. as the top-tier BHC then bhsp6416 eq null
0924
Quality
SC-M15a
BHSP
3524
SC-M
0926
Quality
SC-M15b
BHSP
3526
SC-M
If the reporting institution is a single tier BHC or is a top-tier
BHC, then SC-M15a should be equal to null.
If the reporting institution is a BHC without a subsidiary
BHC, then SC-M15b should be equal to null.
DECEMBER 2006
If SC-M11g does not equal zero or null, then SC-M11f
should not equal zero or null.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If SC-M11h does not equal zero or null, then SC-M11g
should not equal zero or null.
If SC-M11a through SC-M11h is greater than zero, then the
sum should be less than or equal to SC-7.
if (bhsp8521 ne 0 or null) then (bhsp8520 ne 0 or null)
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If SC-M12f does not equal zero or null, then SC-M12e
should not equal zero or null.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If SC-M12g does not equal zero or null, then SC-M12f
should not equal zero or null.
If SC-M12a through SC-M12g is greater than zero, then the
sum should be less than or equal to SC-13.
if bhsp8523 ne null or bhsp8523 ne 0 then text8523 ne null
if bhsp8522 ne null or bhsp8522 ne 0 then text8522 ne null
if text8522 ne null then bhsp8522 ne null or bhsp8522 ne 0
if (bhsp8522 ne 0 or null) then (bhsp8521 ne 0 or null)
if (bhspa024 + bhspc256 + bhsp2145 + bhsp2148 +
bhspc009 + bhsp8520 + bhsp8521 + bhsp8522) gt 0 then
(bhspa024 + bhspc256 + bhsp2145 + bhsp2148 +
bhspc009 + bhsp8520 + bhsp8521 + bhsp8522) le
bhsp0027
if text8523 ne null then bhsp8523 ne null or bhsp8523 ne 0
if bhsp8524 ne null or bhsp8524 ne 0 then text8524 ne null
if text8524 ne null then bhsp8524 ne null or bhsp8524 ne 0
if (bhsp8524 ne 0 or null) then (bhsp8523 ne 0 or null)
if bhsp8525 ne null or bhsp8525 ne 0 then text8525 ne null
if text8525 ne null then bhsp8525 ne null or bhsp8525 ne 0
if (bhsp8525 ne 0 or null) then (bhsp8524 ne 0 or null)
if (bhsp3066 + bhspc257 + bhsp2932 + bhsp3049 +
bhsp8523 + bhsp8524 + bhsp8525) gt 0 then (bhsp3066 +
bhspc257 + bhsp2932 + bhsp3049 + bhsp8523 + bhsp8524
+ bhsp8525) le bhsp3167
if the reporting institution is a single tier BHC or is a top-tier
BHC then bhsp3524 eq null
if the reporting institution is a BHC without a subsidiary BHC
then bhsp3526 eq null
FR Y-9SP: EDIT-3 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
If the reporting institution is a single tier BHC or is a top-tier
BHC, then SC-M16a should be equal to null.
If the reporting institution is a BHC without a subsidiary
BHC, then SC-M16b should be equal to null.
If the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M17a should be equal to null.
if the reporting institution is a single tier BHC or is a top-tier
BHC then bhsp3525 eq null
if the reporting institution is a BHC without a subsidiary BHC
then bhsp3527 eq null
if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC then bhsp4778 eq null
if ((bhsp2794-q2 eq bhsp2794-q1) and (bhsp4778-q2 gt 10))
then ((((bhsp4778-q1 - bhsp4778-q2) / bhsp4778-q2) ge 0.2) and (((bhsp4778-q1 - bhsp4778-q2) / bhsp4778-q2) le
0.2))
0930
Quality
SC-M16a
BHSP
3525
SC-M
0932
Quality
SC-M16b
BHSP
3527
SC-M
0940
Quality
SC-M17a
BHSP
4778
SC-M
0950
Intraseries
SC-M17a
BHSP
4778
SC-M
If SC-M17e (previous) equals SC-M17e (current) and SCM17a (previous) is greater than ten thousand, then SCM17a (current minus previous) divided by SC-M17a
(previous) should not exceed +/- 20%.
0952
Quality
SC-M17b
BHSP
C427
SC-M
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M17b should be equal to null. as the top-tier BHC then bhspc427 eq null
0954
Quality
SC-M17c
BHSP
C428
SC-M
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M17c should be equal to null. as the top-tier BHC then bhspc428 eq null
0959
Quality
SC-M17d
BHSP
2792
SC-M
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M17d should be equal to null. as the top-tier BHC then bhsp2792 eq null
0965
Intraseries
SC-M17d
BHSP
2792
SC-M
If SC-M17f (previous) equals SC-M17f (current) and SCM17d (previous) is greater than ten thousand, then SCM17d (current minus previous) divided by SC-M17d
(previous) should not exceed +/- 20%.
0968
Quality
SC-M17e
BHSP
2794
SC-M
0970
Quality
SC-M17e
BHSP
2794
SC-M
If SC-M17e is greater than zero, then SC-M17a should be if (bhsp2794 gt 0) then (bhsp4778 gt 0)
greater than zero.
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M17e should be equal to null. as the top-tier BHC then bhsp2794 eq null
0972
Quality
SC-M17f
BHSP
2796
SC-M
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M17f should be equal to null. as the top-tier BHC then bhsp2796 eq null
0975
Quality
SC-M17f
BHSP
2796
SC-M
0982
Quality
SC-M18
BHSP
C161
SC-M
If SC-M17f is greater than zero, then SC-M17d should be
if (bhsp2796 gt 0) then (bhsp2792 gt 0)
greater than zero.
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M18 should be equal to null. as the top-tier BHC then bhspc161 eq null
0985
Quality
SC-M20a
BHSP
C700
SC-M
DECEMBER 2006
If SC-M18 equals "1" (yes) and SC-M19 equals "1" (yes)
then SC-M20a should be null.
if ((bhsp2796-q2 eq bhsp2796-q1) and (bhsp2792-q2 gt 10))
then ((((bhsp2792-q1 - bhsp2792-q2) / bhsp2792-q2) ge 0.2) and (((bhsp2792-q1 - bhsp2792-q2) / bhsp2792-q2) le
0.2))
if bhspc161 eq 1 and bhspc159 eq 1 then bhspc700 eq null
FR Y-9SP: EDIT-4 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
0986
Quality
SC-M20a
BHSP
C700
SC-M
If SC-M18 equals "1" (yes) and SC-M19 equals "0" (no)
then SC-M20a should be equal to "1" (yes) or "0" (no).
if bhspc161 eq 1 and bhspc159 eq 0 then (bhspc700 eq 1
or bhspc700 eq 0)
0988
Quality
SC-M20a
BHSP
C700
SC-M
0990
Quality
SC-M20b
BHSP
C701
SC-M
if bhspc161 eq 0 then ((bhspc159 eq null) and (bhspc700 eq
1 or bhspc700 eq 0))
if bhspc161 eq 1 and bhspc159 eq 1 then bhspc701 eq null
0991
Quality
SC-M20b
BHSP
C701
SC-M
If SC-M18 equals "0" (no), then SC-M19 should be null and
SC-M20a should be equal to "1" (yes) or "0" (no).
If SC-M18 equals "1" (yes), and SC-M19 equals "1" (yes)
then SC-M20b should be null.
If SC-M18 equals "1" (yes) and SC-M19 equals "0" (no)
then SC-M20b should be equal to "1" (yes) or "0" (no).
0992
Quality
SC-M20b
BHSP
C701
SC-M
0994
Quality
SC-M21
BHSP
C252
SC-M
If SC-M18 equals "0" (no), then SC-M19 should be null and
SC-M20b should be equal to "1" (yes) or "0" (no).
If the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M21 should be equal to null.
if bhspc161 eq 0 then ((bhspc159 eq null) and (bhspc701 eq
1 or bhspc701 eq 0))
if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC then bhspc252 eq null
0996
Quality
SC-M22
BHSP
C253
SC-M
If the reporting institution is a lower-tier BHC not functioning if the reporting institution is a lower-tier BHC not functioning
as the top-tier BHC, then SC-M22 should be equal to null. as the top-tier BHC then bhspc253 eq null
0998
Quality
CFO
BHSP
C490
Cover Page
1000
Quality
FN1
BHSP
8526
Notes
1001
Quality
FN1
TEXT
8526
Notes
1002
Quality
FN2
BHSP
8527
Notes
1003
Quality
FN2
TEXT
8527
Notes
1004
Quality
FN3
BHSP
8528
Notes
1005
Quality
FN3
TEXT
8528
Notes
1006
Quality
FN4
BHSP
8529
Notes
1007
Quality
FN4
TEXT
8529
Notes
1008
Quality
FN5
BHSP
8530
Notes
1009
Quality
FN5
TEXT
8530
Notes
Printed Name of Chief Financial Officer (or equivalent)
should not be null.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should not
equal null or zero.
DECEMBER 2006
if bhspc161 eq 1 and bhspc159 eq 0 then (bhspc701 eq 1
or bhspc701 eq 0)
bhspc490 ne null
if bhsp8526 ne null or bhsp8526 ne 0 then text8526 ne null
if text8526 ne null then bhsp8526 ne null or bhsp8526 ne 0
if bhsp8527 ne null or bhsp8527 ne 0 then text8527 ne null
if text8527 ne null then bhsp8527 ne null or bhsp8527 ne 0
if bhsp8528 ne null or bhsp8528 ne 0 then text8528 ne null
if text8528 ne null then bhsp8528 ne null or bhsp8528 ne 0
if bhsp8529 ne null or bhsp8529 ne 0 then text8529 ne null
if text8529 ne null then bhsp8529 ne null or bhsp8529 ne 0
if bhsp8530 ne null or bhsp8530 ne 0 then text8530 ne null
if text8530 ne null then bhsp8530 ne null or bhsp8530 ne 0
FR Y-9SP: EDIT-5 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
9000
9000
9000
9000
9005
9005
9006
9006
9006
9006
9006
9010
9010
9010
9010
9010
9015
9020
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
SI-1a
SI-1b
SI-2a
SI-2b
SI-3a
SI-3b
SI-4
SI-5
SI-6
SI-7
SI-8
SI-9
SI-10
SI-11
SI-12a
SI-12b
SI-13
SI-Mem1
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
0508
2111
0523
0530
0206
1283
0447
4000
4073
4093
4130
4250
4302
0496
3156
2112
4340
3158
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI
SI-1a should not be null and should not be negative.
SI-1b should not be null and should not be negative.
SI-2a should not be null and should not be negative.
SI-2b should not be null and should not be negative.
SI-3a should should not be negative.
SI-3b should should not be negative.
SI-4 should not be null and should not be negative.
SI-5 should not be null and should not be negative.
SI-6 should not be null and should not be negative.
SI-7 should not be null and should not be negative.
SI-8 should not be null and should not be negative.
SI-9 should not be null.
SI-10 should not be null.
SI-11 should not be null.
SI-12a should not be null.
SI-12b should not be null.
SI-13 should not be null.
SI-Mem1 should not be null and should not be negative.
bhsp0508 ne null and bhsp0508 ge 0
bhsp2111 ne null and bhsp2111 ge 0
bhsp0523 ne null and bhsp0523 ge 0
bhsp0530 ne null and bhsp0530 ge 0
bhsp0206 ge 0 or bhsp0206 eq null
bhsp1283 ge 0 or bhsp1283 eq null
bhsp0447 ne null and bhsp0447 ge 0
bhsp4000 ne null and bhsp4000 ge 0
bhsp4073 ne null and bhsp4073 ge 0
bhsp4093 ne null and bhsp4093 ge 0
bhsp4130 ne null and bhsp4130 ge 0
bhsp4250 ne null
bhsp4302 ne null
bhsp0496 ne null
bhsp3156 ne null
bhsp2112 ne null
bhsp4340 ne null
bhsp3158 ne null and bhsp3158 ge 0
9020
Quality
SI-Mem2
BHSP
A530
SI
SI-Mem2 should not be null and should not be negative.
bhspa530 ne null and bhspa530 ge 0
9020
Quality
SI-Mem3
BHSP
C254
SI
SI-Mem3 should not be null and should not be negative.
bhspc254 ne null and bhspc254 ge 0
9020
9020
9020
9020
9020
9020
9030
9030
9040
9050
9050
9060
9070
9080
9084
9087
9087
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
SC-1a
SC-1b
SC-2
SC-3a
SC-3b
SC-3c
SC-4a
SC-4b
SC-4c
SC-5a
SC-5b
SC-5c
SC-6c
SC-7
SC-8
SC-9
SC-10a
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
5993
0010
0390
2122
3123
2723
3239
3238
3148
0088
0087
0089
3523
0027
3620
2170
2309
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC-1a should not be null and should not be negative.
SC-1b should not be null and should not be negative.
SC-2 should not be null and should not be negative.
SC-3a should not be null and should not be negative.
SC-3b should not be null and should not be negative.
SC-3c should not be null and should not be negative.
SC-4a should not be null.
SC-4b should not be null.
SC-4c should not be null and should not be negative.
SC-5a should not be null.
SC-5b should not be null.
SC-5c should not be null and should not be negative.
SC-6c should not be negative.
SC-7 should not be null and should not be negative.
SC-8 should not be negative.
SC-9 should not be null and should not be negative.
SC-10a should not be null and should not be negative.
bhsp5993 ne null and bhsp5993 ge 0
bhsp0010 ne null and bhsp0010 ge 0
bhsp0390 ne null and bhsp0390 ge 0
bhsp2122 ne null and bhsp2122 ge 0
bhsp3123 ne null and bhsp3123 ge 0
bhsp2723 ne null and bhsp2723 ge 0
bhsp3239 ne null
bhsp3238 ne null
bhsp3148 ne null and bhsp3148 ge 0
bhsp0088 ne null
bhsp0087 ne null
bhsp0089 ne null or bhsp0089 ge 0
bhsp3523 ge 0 or bhsp3523 eq null
bhsp0027 ne null and bhsp0027 ge 0
bhsp3620 ge 0 or bhsp3620 eq null
bhsp2170 ne null and bhsp2170 ge 0
bhsp2309 ne null and bhsp2309 ge 0
DECEMBER 2006
FR Y-9SP: EDIT-6 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
9087
9087
9087
9087
9087
9087
9087
9087
9090
9090
9090
9090
9100
9110
9120
9120
9120
9120
9120
9120
9120
9120
9120
9120
9120
9120
9120
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
SC-10b
SC-11
SC-12
SC-13
SC-14a
SC-14b
SC-16a
SC-16b
SC-16c
SC-16d
SC-16e
SC-16f
SC-17
SC-Mem1
SC-M1
SC-M2
SC-M3
SC-M4
SC-M5
SC-M6
SC-M7a
SC-M7b
SC-M8a
SC-M8b
SC-M9
SC-M10
SC-M11a
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
2724
3151
3166
3167
3605
3621
3283
3230
3247
B530
A130
3210
3300
C884
8519
3152
3153
C702
3155
0416
8516
8517
F074
F075
6796
6797
A024
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-10b should not be null and should not be negative.
SC-11 should not be null and should not be negative.
SC-12 should not be null and should not be negative.
SC-13 should not be null and should not be negative.
SC-14a should not be null and should not be negative.
SC-14b should not be null and should not be negative.
SC-16a should not be null and should not be negative.
SC-16b should not be null and should not be negative.
SC-16c should not be null.
SC-16d should not be null.
SC-16e should not be null.
SC-16f should not be null.
SC-17 should not be null and should not be negative.
SC-Mem1 should not be negative.
SC-M1 should not be null and should not be negative.
SC-M2 should not be null and should not be negative.
SC-M3 should not be null and should not be negative.
SC-M4 should not be null and should not be negative.
SC-M5 should not be null and should not be negative.
SC-M6 should not be null and should not be negative.
SC-M7a should not be null and should not be negative.
SC-M7b should not be null and should not be negative.
SC-M8a should not be null and should not be negative.
SC-M8b should not be null and should not be negative.
SC-M9 should not be null and should not be negative.
SC-M10 should not be null and should not be negative.
SC-M11a should not be null and should not be negative.
bhsp2724 ne null and bhsp2724 ge 0
bhsp3151 ne null and bhsp3151 ge 0
bhsp3166 ne null and bhsp3166 ge 0
bhsp3167 ne null and bhsp3167 ge 0
bhsp3605 ne null and bhsp3605 ge 0
bhsp3621 ne null and bhsp3621 ge 0
bhsp3283 ne null and bhsp3283 ge 0
bhsp3230 ne null and bhsp3230 ge 0
bhsp3247 ne null
bhspb530 ne null
bhspa130 ne null
bhsp3210 ne null
bhsp3300 ne null and bhsp3300 ge 0
bhspc884 ge 0 or bhspc884 eq null
bhsp8519 ne null and bhsp8519 ge 0
bhsp3152 ne null and bhsp3152 ge 0
bhsp3153 ne null and bhsp3153 ge 0
bhspc702 ne null and bhspc702 ge 0
bhsp3155 ne null and bhsp3155 ge 0
bhsp0416 ne null and bhsp0416 ge 0
bhsp8516 ne null and bhsp8516 ge 0
bhsp8517 ne null and bhsp8517 ge 0
bhspf074 ne null and bhspf074 ge 0
bhspf075 ne null and bhspf075 ge 0
bhsp6796 ne null and bhsp6796 ge 0
bhsp6797 ne null and bhsp6797 ge 0
bhspa024 ne null and bhspa024 ge 0
9120
Quality
SC-M11b
BHSP
C256
SC-M
SC-M11b should not be null and should not be negative.
bhspc256 ne null and bhspc256 ge 0
9120
Quality
SC-M11c
BHSP
2145
SC-M
SC-M11c should not be null and should not be negative.
bhsp2145 ne null and bhsp2145 ge 0
9120
Quality
SC-M11d
BHSP
2148
SC-M
SC-M11d should not be null and should not be negative.
bhsp2148 ne null and bhsp2148 ge 0
9120
Quality
SC-M11e
BHSP
C009
SC-M
SC-M11e should not be null and should not be negative.
bhspc009 ne null and bhspc009 ge 0
9120
Quality
SC-M12a
BHSP
3066
SC-M
SC-M12a should not be null and should not be negative.
bhsp3066 ne null and bhsp3066 ge 0
9120
Quality
SC-M12b
BHSP
C257
SC-M
SC-M12b should not be null and should not be negative.
bhspc257 ne null and bhspc257 ge 0
DECEMBER 2006
FR Y-9SP: EDIT-7 of 8
Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2006)
Edit Edit Type
Check
Target Item
Sub MDRM Schedule
Series
Edit Test
Alg Edit Test
9120
Quality
SC-M12c
BHSP
2932
SC-M
SC-M12c should not be null and should not be negative.
bhsp2932 ne null and bhsp2932 ge 0
9120
Quality
SC-M12d
BHSP
3049
SC-M
SC-M12d should not be null and should not be negative.
bhsp3049 ne null and bhsp3049 ge 0
9120
9130
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
9140
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
SC-M13
SC-M14
SC-M15a
SC-M15b
SC-M16a
SC-M16b
SC-M17a
SC-M17b
SC-M17c
SC-M17d
SC-M17e
SC-M17f
SC-M18
SC-M19
SC-M20a
SC-M20b
SC-M21
SC-M22
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
BHSP
C255
6416
3524
3526
3525
3527
4778
C427
C428
2792
2794
2796
C161
C159
C700
C701
C252
C253
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M
SC-M13 should not be null and should not be negative.
SC-M14 should not be negative.
SC-M15a should not be negative.
SC-M15b should not be negative.
SC-M16a should not be negative.
SC-M16b should not be negative.
SC-M17a should not be negative.
SC-M17b should not be negative.
SC-M17c should not be negative.
SC-M17d should not be negative.
SC-M17e should not be negative.
SC-M17f should not be negative.
SC-M18 should not be negative.
SC-M19 should not be negative.
SC-M20a should not be negative.
SC-M20b should not be negative.
SC-M21 should not be negative.
SC-M22 should not be negative.
bhspc255 ne null and bhspc255 ge 0
bhsp6416 ge 0 or bhsp6416 eq null
bhsp3524 ge 0 or bhsp3524 eq null
bhsp3526 ge 0 or bhsp3526 eq null
bhsp3525 ge 0 or bhsp3525 eq null
bhsp3527 ge 0 or bhsp3527 eq null
bhsp4778 ge 0 or bhsp4778 eq null
bhspc427 ge 0 or bhspc427 eq null
bhspc428 ge 0 or bhspc428 eq null
bhsp2792 ge 0 or bhsp2792 eq null
bhsp2794 ge 0 or bhsp2794 eq null
bhsp2796 ge 0 or bhsp2796 eq null
bhspc161 ge 0 or bhspc161 eq null
bhspc159 ge 0 or bhspc159 eq null
bhspc700 ge 0 or bhspc700 eq null
bhspc701 ge 0 or bhspc701 eq null
bhspc252 ge 0 or bhspc252 eq null
bhspc253 ge 0 or bhspc253 eq null
DECEMBER 2006
FR Y-9SP: EDIT-8 of 8
Worksheet
For the Y-9SP, Income Statement, Item 1(a),
‘‘Dividends from Bank Subsidiary(s)’’
(1)
Copy the amount of the cash dividends declared by the bank subsidiary from its
Consolidated Report of Income (FFIEC 031 or FFIEC 041), Schedule RI-A,
items 8 and 9, ‘‘Cash dividends declared on preferred stock’’ and ‘‘Cash
dividends declared on common stock.’’
(2)
Determine the bank holding company’s percentage ownership in the subsidiary
bank specified in (1) above.
(3)
%
Multiply (1) times (2) above. (This amount should be equal to the bank holding
company’s dividends from the bank subsidiary, item 1 on the Income Statement
of the FR Y-9SP if the bank holding company has only one bank subsidiary.)
This worksheet may be completed at the bank holding company’s option. It is not to be submitted with the
FR Y-9SP.
FR Y-9SP
Worksheet
June 2007
WKSH-1
Worksheet
For the Y-9SP, Income Statement, Item 12(a),
‘‘Equity in Undistributed Income (Loss) of Bank Subsidiary(s)’’
(1)
Copy the amount in the bank subsidiary’s Consolidated Report of Income
(FFIEC 031 or FFIEC 041), Schedule RI, item 12, ‘‘Net Income.’’
(2)
Determine the bank holding company’s percentage ownership in the subsidiary
bank specified in (1) above.
(3)
Multiply (1) times (2) above. (This amount should be the equal to the bank
holding company’s equity in the net income of the bank subsidiary specified in
(1) above.
(4)
Copy the amount reported on item 1 on the Income Statement of the FR Y-9SP
‘‘Dividends from bank subsidiary(s). (See attached worksheet for procedure to
calculate such dividends.)
(5)
Subtract (4) from (3). (This amount generally is the amount that should be
reported on the FR Y-9SP in item 12(a), ‘‘Equity in undistributed income (loss)
of bank subsidiary(s).’’)
%
If audit adjustments from either internal or external auditors, or from an inspection have been made to the
subsidiary bank’s financial statements and these adjustments restate the bank subsidiary’s statements, the
amount copied in (1) above should be the restated amount.
If the bank subsidiary(s) has issued preferred stock, the bank holding company should contact the Reserve
Bank with which it files the FR Y-9SP for assistance in the calculation.
This worksheet may be completed at the bank holding company’s option. It is not to be submitted with the
FR Y-9SP.
WKSH-2
Worksheet
FR Y-9SP
June 2007
Worksheet
For the Y-9SP, Balance Sheet, Item 4(a),
‘‘Equity Investment in Bank Subsidiary(s)’’
(1)
Copy the amount of ‘‘Total equity capital’’ reported on the Consolidated Report
of Condition (FFIEC 031 or FFIEC 041), Schedule RC, Balance Sheet, item 28,
for the bank holding company’s bank subisidiary.
(2)
Determine the bank holding company’s percentage ownership in the subsidiary
bank specified in (1) above.
(3)
%
Multiply (1) times (2) above. (This amount generally should be the amount that
is reported on item 4(a) of the FR Y-9SP when the bank holding company has
only one bank subsidiary.)
If audit adjustments from either internal or external auditors, or from an inspection have been made to the
subsidiary bank’s financial statements and these adjustments restate the bank subsidiary’s statements, the
amount copied in (1) above should be the restated amount.
If the bank subsidiary(s) has issued preferred stock, the bank holding company should contact the Reserve
Bank with which it files the FR Y-9SP for assistance in the calculation.
This worksheet may be completed at the bank holding company’s option. It is not to be submitted with the
FR Y-9SP.
FR Y-9SP
Worksheet
June 2007
WKSH-3
| File Type | application/pdf |
| File Modified | 2007-06-20 |
| File Created | 2007-06-19 |