Parent Company Only Financial Statements for Small Bank Holding Companies

INSTRUCTIONS FOR PREPARATION OF

Parent Company Only Financial Statements for
Small Bank Holding Companies
For purposes of this report, savings and loan holding companies are subject to the same
reporting requirements as bank holding companies, unless otherwise noted in these
instructions. All references to ‘‘bank holding company(ies)’’ are inclusive of ‘‘savings and
loan holding company(ies)’’ unless otherwise noted.1

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).1
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.2
1. Savings and loan holding companies do not include any trust (other
than a pension, profit-sharing, stockholders’ voting, or business trust)
which controls a savings association if such trust by its terms must
terminate within 25 years or not later than 21 years and 10 months after the
death of individuals living on the effective date of the trust, and (a) was
in existence and in control of a savings association on June 26, 1967, or,
(b) is a testamentary trust. See Section 238.2 of Regulation LL for more
information.
2. 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
FR Y9SP
General Instructions June 2012

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)
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.

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General Instructions

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
$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 holding
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:
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(1) a bank holding company that has been granted an
exemption under Section 4(d) of the Bank Holding
Company Act; or
(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 are required to submit their
completed reports electronically. Bank holding companies should contact their district Reserve Bank or go
to www.frbservices.org/centralbank/reportingcentral/index.html for procedures for electronic submission.
FR Y9SP
General Instructions June 2012

General Instructions

When to Submit the Reports
The Parent Company Only Financial Statements for
Small Bank Holding Companies (FR Y-9SP) are required
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.
The reports are due by the end of the reporting day on the
submission date (i.e., 5:00 P.M. at each of the Reserve
Banks).

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) as set
forth in the FASB Accounting Standards Codification
and these instructions. For purposes of these instructions,
the FASB Accounting Standards Codification is referred
to as ‘‘ASC.’’ 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
FR Y9SP
General Instructions June 2012

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
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,
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General Instructions

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
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(ies),’’ and ‘‘Equity investment
in subsidiary bank holding company(ies).’’
(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 (2) 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 (2) 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
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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
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. By signing the cover page of this report, the authorized officer acknowledges that any knowing and willful
misrepresentation or omission of a material fact on this
report constitutes fraud in the inducement and may
subject the officer to legal sanctions provided by 18 USC
1001 and 1007. The cover page of the Reserve Banksupplied, 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
FR Y9SP
General Instructions June 2012

General Instructions

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
data is not available, bank holding companies should
contact the appropriate Reserve Bank for information on
submitting revised reports.

(1) The General Instructions describing overall reporting
requirements.
(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).

H. Organization of the Instruction Book
The instruction book is divided into two sections:

FR Y9SP
General Instructions June 2012

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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.
For purposes of this report, a savings and loan holding
company should report income from its savings association(s)(as defined in section 238.2 of Regulation LL),
nonbank subsidiary(ies), and subsidiary savings and loan
holding company(ies) following the same guidelines and
accounting rules set forth in these instructions for a bank
holding company.

Operating Income
Line Item 1. Income from bank subsidiary(ies).
Line Item 1(a) Dividends.
Report the amount of the bank holding company’s proportionate share of the dividends declared by the bank
subsidiary(ies) during the reporting period (calendar
year-to-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) Other income from bank
subsidiary(ies).
Report the income from the bank subsidiary(ies) 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.
FR Y-9SP
Schedule SI

June 2012

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(ies) in this item. This should be included
in the amount reported in item 10 below, ‘‘Applicable
income taxes (benefits).’’
Line Item 2 Income from nonbank subsidiary(ies).
Line Item 2(a) Dividends.
Report the amount of the bank holding company’s proportionate share of the dividends declared by the nonbank subsidiary(ies) 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(ies) should be reported in
this item 3(a), ‘‘Dividends from subsidiary bank holding company(ies).’’
Line Item 2(b) Other income.
Report the income from nonbank subsidiary(ies) 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(ies) should be reported in
item 3(b), ‘‘Other income from subsidiary bank holding company(ies).’’
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Schedule SI

Line Item 3 Income from subsidiary bank holding
company(ies).
This item is to be reported only by those holding
companies that have subsidiary bank holding
companies.
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.

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 reporting 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(ies).

Line Item 3(b) Other income.

Report item 5 minus item 8.

Report the income from subsidiary bank holding company(ies) 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(ies) in this item. This should be
reported in Schedule SI, item 10 below.

Line Item 10 Applicable income taxes (benefits)
(estimated).

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.

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(ies),’’ 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(ies).
Report item 9 minus item 10.
Line Item 12 Equity in undistributed income (loss)
of subsidiary(ies).
Line Item 12(a) Bank subsidiary(ies).

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.
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Report the amount of the bank holding company’s proportionate interest in the net income (loss) of the bank
subsidiary(ies) 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(ies)
for the calendar year-to-date, from January 1 to June 30
for the June 30 reporting period and from January 1 to
Schedule SI

FR Y-9SP
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Schedule SI

December 31 for the December 31 reporting period. (See
the worksheet for assistance.)
Line Item 12(b) Nonbank subsidiary(ies).
Report the amount of the bank holding company’s proportionate interest in the nonbank subsidiary(ies) net
income (loss) less any dividends declared by the nonbank
subsidiary(ies) for the calendar year-to-date.
If the reporting bank holding company is a tiered
bank holding company, the equity in undistributed
income (loss) of the subsidiary bank holding company(ies) should be reported in item 12(c), ‘‘Subsidiary
bank holding company’’ below.
Line Item 12(c) Subsidiary bank holding
company(ies).
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 (or non-taxable
distributions) 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.
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’’
FR Y-9SP
Schedule SI

June 2012

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 subordinated intercompany 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.
Memorandum item 4 is to be completed by bank holding
companies that have elected to account for financial
instruments or servicing assets and liabilities at fair
value under a fair value option.
Memoranda item 4 is to be completed by bank holding
companies that have adopted ASC Topic 820, Fair Value
Measurements and Disclosures (formerly FASB Statement No. 157, ‘‘Fair Value Measurements’’), and have
elected to report certain assets and liabilities at fair
value with changes in fair value recognized in earnings
in accordance with U.S. generally accepted accounting
principles (GAAP) (i.e., ASC Subtopic 825-10, Financial
Instruments – Overall (formerly FASB Statement No. 159,
‘‘The Fair Value Option for Financial Assets and Financial Liabilities’’); ASC Subtopic 815-15, Derivatives and
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Schedule SI

Hedging – Embedded Derivatives (formerly FASB Statement No. 155, ‘‘Accounting for Certain Hybrid Financial
Instruments’’); and ASC Subtopic 860-50, Transfers and
Servicing – Servicing Assets and Liabilities (formerly
FASB Statement No. 156, ‘‘Accounting for Servicing of
Financial Assets’’)). This election is generally referred to
as the fair value option.
If the bank holding company has elected to apply the fair
value option to interest-bearing financial assets and
liabilities, it should report the interest income on these
financial assets (except any that are in nonaccrual status)
and the interest expense on these financial liabilities for
the year-to-date in the appropriate interest income and
interest expense items on Schedule SI, not as part of the
reported change in fair value of these assets and liabilities for the year-to-date. The bank holding company
should measure the interest income or interest expense on
a financial asset or liability to which the fair value option
has been applied using either the contractual interest
rate on the asset or liability or the effective yield method
based on the amount at which the asset or liability was
first recognized on the balance sheet. Although the use of
the contractual interest rate is an acceptable method
under GAAP, when a financial asset or liability has a
significant premium or discount upon initial recognition,
the measurement of interest income or interest expense
under the effective yield method more accurately portrays
the economic substance of the transaction. In addition, in
some cases, GAAP requires a particular method of
interest income recognition when the fair value option is
elected. For example, when the fair value option has
been applied to a beneficial interest in securitized financial assets within the scope of ASC Subtopic 325-40,

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Investments-Other – Beneficial Interests in Securitized
Financial Assets (formerly Emerging Issues Task Force
Issue No. 99-20, ‘‘Recognition of Interest Income and
Impairment on Purchased and Retained Beneficial Interests in Securitized Financial Assets’’). interest income
should be measured in accordance with the consensus in
this Issue. Similarly, when the fair value option has been
applied to a purchased impaired loan or debt security
accounted for under ASC Subtopic 310-30, Receivables –
Loans and Debt Securities Acquired with Deteriorated
Credit Quality (formerly AICPA Statement of Position
03-3, ‘‘Accounting for Certain Loans or Debt Securities
Acquired in a Transfer’’), interest income on the loan or
debt security should be measured in accordance with this
Subtopic when accrual of income is appropriate. Revaluation adjustments, excluding amounts reported as interest income and interest expense, to the carrying value of
all assets and liabilities reported in Schedule SC at fair
value under a fair value option (excluding servicing
assets and liabilities reported in Schedule SC, item 7,
‘‘Other assets,’’ and Schedule SC, item 13, ‘‘Other liabilities,’’ respectively, and trading assets and trading liabilities reported in Schedule SC, item 7, and Schedule SC,
item 13, respectively) resulting from the periodic marking
of such assets and liabilities to fair value should be
reported as ‘‘Other income’’ in Schedule SI, item 4.
Line Item M4 Net change in fair values of
financial instruments accounted for under a fair
value option.
Report the net change in fair values of all financial
instruments that the bank holding company has elected to
account for under the fair value option that is included in
item 5, ‘‘Total operating income.

Schedule SI

FR Y-9SP
June 2012

LINE ITEM INSTRUCTIONS FOR

Balance Sheet
Schedule SC

For purposes of this report, a savings and loan holding
company should report income from its savings association(s) (as defined in section 238.2 of Regulation LL),
nonbank subsidiary(ies), and subsidiary savings and loan
holding company(ies) following the same guidelines and
accounting rules set forth in these instructions for a bank
holding company.

Assets
Line Item 1 Cash and due from depository
institutions.
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.
FR Y-9SP
Schedule SC

June 2012

Line Item 1(b) Balances with unrelated depository
institutions.
Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
unrelated depository institutions.
Line Item 2 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(ies), nonbank subsidiary(ies), associated banks, and
associated nonbank company(ies), held by the respondent parent bank holding company. Securities designated
as ‘‘available-for-sale’’ must be reported at fair value and
securities designated as ‘‘held-to-maturity’’ must be
reported at amortized cost in accordance with ASC Topic
320, Investments–Debt and Equity Securities (formerly
FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities). 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.
SC-1

Schedule SC

Equity securities owned by a holding company are
defined as available-for-sale securities in accordance
with ASC Topic 320 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 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.
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(ies) or its nonbank subsidiaries. Do not report direct loans or loans
purchased with recourse from bank subsidiary(ies) or
nonbank subsidiary(ies) 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(ies) to insiders.
Exclude intercompany loans from this item. Loans to the
bank subsidiary(ies) should be reported in item 4(c)
SC-2

below; loans to the nonbank subsidiary(ies) 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
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(c) Loans and leases, net of unearned
income and the allowance for loan and lease losses.
Report the amount derived by subtracting item 3(b)
from 3(a).
Line Item 4 Investment in bank subsidiary(ies).
The investment in the bank subsidiary(ies) 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(ies) 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(ies) 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(ies) (reported in Schedule SI, item
12(a)) increases the amount of the investment in the bank
subsidiary(ies) 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) Equity investment in bank
subsidiary(ies).
Report the amount of the bank holding company’s
investment in the book value of the equity capital of the
bank subsidiary(ies) as of the reporting date. This amount
generally should be equivalent to the bank holding
Schedule SC

FR Y-9SP
June 2012

Schedule SC

company’s proportionate interest in the equity capital
accounts of the bank subsidiary(ies) 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
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(ies) and associated bank(s) and stock-based employee
compensation expense that has been credited to the
subsidiary’s equity (surplus) as described in ASC Topic
718, Compensation-Stock Compensation (formerly 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(ies) that
has not been ‘‘pushed down’’ to the books of the bank
subsidiary(ies) for financial reporting purposes. The
amount of the goodwill associated with investment in the
bank subsidiary(ies) should generally be equivalent to the
difference between the original cost of the shares of
the bank subsidiary(ies) and the book value of the bank
holding company’s proportionate share of the equity
capital accounts of the bank subsidiary(ies) 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(ies).’’
Line Item 4(c) Loans and advances to and
receivables due from bank subsidiary(ies).
Report the total of all loans to the bank subsidiary(ies);
notes, bonds, or subordinated debentures issued by the
bank subsidiary(ies) that are held by the bank holding
company; dividends declared by the bank subsidiary(ies),
FR Y-9SP
Schedule SC

June 2012

but not yet paid; and any other accounts receivable,
including tax receivables, from the bank subsidiary(ies).
The amount reported should include loans and participation in loans purchased with recourse by the bank holding
company from the bank subsidiary(ies).
Line Item 5 Investment in nonbank
subsidiary(ies).
The investment in nonbank subsidiary(ies) must also
be reported under the equity method of accounting on
the FR Y-9SP. Under the equity method, the original
investment in the nonbank subsidiary(ies) 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(ies) after the date of the acquisition
of the nonbank subsidiary(ies) by the holding company.
Dividends paid by the nonbank subsidiary(ies) 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(ies) (reported in Schedule SI, item 12(b)) increase
the amount of the investment in the nonbank subsidiary(ies) 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(ies) should be reported in the
appropriate subitems 6(a), 6(b), or 6(c).
Line Item 5(a) Equity investment in nonbank
subsidiary(ies).
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(ies) 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(ies)
(those nonbank company(ies) in which the bank holding
company controls between 20 and 25 percent, or any
nonbank company(ies) over which the bank holding
company exercises significant influence (such as subsidiaries of a lower-tier bank holding company, referred to
as ‘‘indirect’’ subsidiaries)).
SC-3

Schedule SC

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(ies) and stock-based employee compensation
expense that has been credited to the subsidiary’s equity
(surplus) as described in ASC Topic 718, CompensationStock Compensation (formerly FASB Statement No.
123(R), Shared-Based Payment).
Line Item 5(b) Goodwill (associated with the
investment in the nonbank subsidiary(ies)).
Report the amount (book value) of the goodwill associated with the acquisition of the nonbank subsidiary(ies)
that has not been ‘‘pushed down’’ to the books of the
nonbank subsidiary(ies) 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(ies) 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(ies) 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(ies),
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(ies) 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(ies).’’
Line Item 5(c) Loans and advances to and
receivables due from nonbank subsidiary(ies).
Report the total of all loans to nonbank subsidiary(ies);
notes, bonds, or subordinated debentures issued by the
nonbank subsidiary(ies) that are held by the bank holding
company; dividends declared by the nonbank subsidiary(ies), but not yet paid; and any other accounts receivable
due from the nonbank subsidiary(ies).
Line Item 6 Investments in subsidiary bank
holding company(ies).
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
SC-4

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,
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(ies) 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(ies) and associated bank holding
company(ies) and stock-based employee compensation
expense that has been credited to the subsidiary’s equity
(surplus) as described in ASC Topic 718, CompensationStock Compensation (formerly FASB Statement No.
123(R), Shared-Based Payment).
Schedule SC

FR Y-9SP
June 2012

Schedule SC

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
of the equity capital accounts of the subsidiary bank
holding company 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 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(ies).’’
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.

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).
Line Item 8 Balances due from related nonbank
companies (other than investments).
This item should be completed only by lower-tier parent
bank holding companies.
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.

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(ies), associated
banks, and associated nonbank company(ies).
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.
FR Y-9SP
Schedule SC

June 2012

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
SC-5

Schedule SC

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
holding company and subsidiary bank holding company(ies) in item 14(b) and in Memoranda items 15(a) and
15(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 Ownership 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 not reported
under items 10, 11, and 12 above. Exclude balances due
to subsidiaries and related institutions (reported in Schedule SC, items 14(a) or 14(b)).
SC-6

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.
When a subsidiary bank holding company is filing this
report, this item should include all balances due to its
parent company(ies) 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) Balances due to subsidiary
bank(s).
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(ies) 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
Schedule SC

FR Y-9SP
June 2012

Schedule SC

from any amount received for perpetual preferred stock
in excess of its par or stated value.
Line Item 16(b) Common stock (including related
surplus).
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
value. Also include in this item the amount of stockbased employee compensation expense that has been
credited to equity as described in ASC Topic 718,
Compensation-Stock Compensation (formerly FASB
Statement No. 123(R), Shared-Based Payment).
Line Item 16(c) Retained earnings.
Report in this item all retained earnings.
Line Item 16(d) Accumulated other comprehensive
income.
Report in this item the amount of other comprehensive
income in conformity with the requirements of ASC
Subtopic 220-10, Comprehensive Income – Overall (formerly 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-forsale securities is the difference between the amortized
cost and fair value of the reporting bank holding company’s (and the bank holding company’s proportionate
share of 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.

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.
Report the sum of items 16(a) through 16(e).
Line Item 17 Total liabilities and equity capital.
Report the sum of items 10(a), 10(b), 11, 12, 13, 14(a),
14(b) and 16(f).
Memoranda
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 16(e) Other equity capital components.

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 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.

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

FR Y-9SP
Schedule SC

June 2012

SC-7

Schedule SC

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.
Memoranda items 3(a) and 3(b) are to be completed by
bank holding companies that have elected to account
for financial instruments or servicing assets and liabilities at fair value under a fair value option.
Memoranda items 3(a) and 3(b) are to be completed by
bank holding companies that have adopted ASC Topic
820, Fair Value Measurements and Disclosures (formerly
FASB Statement No. 157, ‘‘Fair Value Measurements’’),
and have elected to report certain assets and liabilities at
fair value with changes in fair value recognized in
earnings in accordance with U.S. generally accepted
accounting principles (GAAP) (i.e., ASC Subtopic 825-10,
Financial Instruments – Overall (formerly FASB State-

SC-8

ment No. 159, ‘‘The Fair Value Option for Financial
Assets and Financial Liabilities’’); ASC Subtopic 815-15,
Derivatives and Hedging – Embedded Derivatives (formerly FASB Statement No. 155, ‘‘Accounting for Certain
Hybrid Financial Instruments’’); and ASC Subtopic 86050, Transfers and Servicings – Servicing Assets and
Liabilities (formerly FASB Statement No. 156, ‘‘Accounting for Servicing of Financial Assets’’). This election is
generally referred to as the fair value option.
Line Item M3 Financial assets and liabilities
measured at fair value under a fair value option.
Line Item M3(a)

Total assets.

Report the total fair value of all assets that the bank
holding company has elected to account for under the fair
value option that is included in Schedule SC, Balance
Sheet.
Line Item M3(b)

Total liabilities.

Report the total fair value of all liabilities that the bank
holding company has elected to account for under the fair
value option that is included in Schedule SC, Balance
Sheet.

Schedule SC

FR Y-9SP
June 2012

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 2012

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(ies) 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
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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
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FR Y-9SP
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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
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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,
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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) From parent bank holding
company(ies).
Report the amount of borrowings by the reporting bank
holding company from its direct and indirect parent bank
holding company(ies) that mature in one year or less.
Line Item M15(b) From subsidiary bank holding
company(ies).
Report the amount of borrowings by the reporting parent
bank holding company from the subsidiary bank holding
company(ies) 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) From parent bank holding
company(ies).
Report the amount of borrowings by the reporting bank
holding company from its direct and indirect parent bank
holding company(ies) 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) From subsidiary bank holding
company(ies).
Report the amount of borrowings by the reporting parent
bank holding company from the subsidiary bank holding
company(ies) 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 top-tier parent
bank holding company (and single-tier bank holding
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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.
A savings and loan holding company should not include
its consolidated savings association (as defined in Regulation LL) in items 17(a) through 17(f)
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
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FR Y-9SP
June 2012

Schedule SC-M

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
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.
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June 2012

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
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
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Schedule SC-M

assets reported in item 17(a) above. Enter ‘‘zero’’ if the
reporting top-tier bank holding company does not have
any nonbank subsidiaries.
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.
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 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?
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
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proceed to items 20(a) and 20(b). If the answer to this
question is yes, proceed to item 19 below.
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,
• 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,
• in a nonfinancial company under the portfolio investment provisions of the Board’s Regulation K (12 CFR
211.8(c)(3), or
• 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.
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FR Y-9SP
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Schedule SC-M

A nonfinancial company is a company that is engaged in
any activity that has not been determined to be financial
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
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June 2012

not owned by the bank holding company and are not
consolidated in the bank holding company’s financial
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.,
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Schedule SC-M

June 30 or December 31). Report the total net assets for
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,
(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.
Line Item 23 Issuances associated with the U.S.
Department of Treasury Capital Purchase Program.
Under the U.S. Department of Treasury Capital Purchase
Program (CPP), the Treasury provides capital to participating bank holding companies by purchasing newly
issued senior perpetual preferred stock and warrants to
purchase common stock, depending on whether the bank
holding company’s common stock is ‘‘publicly traded.’’
For such bank holding companies that are not publicly
traded, the Treasury Department immediately exercises
the warrants for senior perpetual preferred stock (’warrant
preferred stock‘‘). This perpetual preferred stock and
warrant preferred stock is senior to the bank holding
company’s common stock and on par with the issuer’s
existing preferred shares.

SC-M-8

Line Item 23(a) Senior perpetual preferred stock
or similar items.
Report the carrying amount of all senior perpetual preferred stock and all warrant preferred stock issued to the
U.S. Department of Treasury (included in Schedule SC,
item 16(a), ’’Perpetual preferred stock (including related
surplus).‘‘
Line Item 23(b) Warrants to purchase common
stock or similar items.
Report the carrying amount of all warrants issued to the
U.S. Department of Treasury to purchase common stock
of the bank holding company that is included in equity
capital on the balance sheet (included in Schedule SC,
item 16(b), ‘‘Common stock (including related surplus),’’
or Schedule SC, item 13, ‘‘Other liabilities.’’)
Warrants issued by a publicly traded bank holding company should be included in equity capital on the balance
sheet provided the bank holding company has sufficient
authorized but unissued shares of the common stock to
allow exercise of the warrants and any other necessary
shareholder approvals have been obtained. If the bank
holding company does not have required shareholder
approval, including shareholder approval for sufficient
authorized but unissued shares of the common stock
subject to the warrants that may be required for settlement, the warrants may be included in equity capital on
the balance sheet provided that the bank holding company takes the necessary action to secure sufficient
approvals prior to the end of the fiscal quarter in which
the warrants are issued. Warrants that are not eligible to
be classified as equity capital should be reported as other
liabilities on the balance sheet.

Schedule SC-M

FR Y-9SP
June 2012

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, 2012)

Series
FRY9SP
FRY9SP
FRY9SP
FRY9SP
FRY9SP
FRY9SP
FRY9SP

Effective
Start Date
20121231
20121231
20121231
20121231
20121231
20121231
20080630

Effective End
Date
99991231
99991231
99991231
99991231
99991231
99991231
99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20121231

99991231

FRY9SP 20120630
FRY9SP 20080630

99991231
99991231

December 2012

Edit
Change
Revised
Revised
Revised
Revised
Revised
Revised
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change

Schedule

Edit Type

Page 1
Page 1
Page 1
Page 1
Page 1
Page 1
SI

Validity
Validity
Validity
Validity
Validity
Validity
Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0031
CFO
BHSPC490
CFO must not be null.
0032
CONTACTN
BHSX8901
CONTACTN must not be null.
0033
CONTACTP
BHSX8902
CONTACTP must not be null.
0034
CONTACTF
BHSX9116
CONTACTF must not be null.
0036
CONTACTE
BHSX4086
CONTACTE must not be null.
0037
DATESIGN
BHSXJ196
DATESIGN must not be null.
0040
SI-5
BHSP4000
Sum of SI-1a through SI-4 must equal SI-5.

SI

Validity

0050

SI-8

BHSP4130

Sum of SI-6 and SI-7 must equal SI-8.

bhspc490 ne null
bhsx8901 ne null
bhsx8902 ne null
bhsx9116 ne null
bhsx4086 ne null
bhsxj196 ne null
(bhsp0508 + bhsp2111 + bhsp0523 + bhsp0530+
bhsp0206 + bhsp1283 + bhsp0447) eq bhsp4000
(bhsp4073 + bhsp4093) eq bhsp4130

SI

Validity

0060

SI-9

BHSP4250

SI-5 minus SI-8 must equal SI-9.

(bhsp4000 - bhsp4130) eq bhsp4250

SI

Validity

0070

SI-11

BHSP0496

SI-9 minus SI-10 must equal SI-11.

(bhsp4250 - bhsp4302) eq bhsp0496

SI

Validity

0080

SI-13

BHSP4340

Sum of SI-11 through SI-12c must equal SI-13.

SI

Validity

0095

SI-Mem2

BHSPA530

SI-Mem2 must equal "1" (yes) or "0" (no).

(bhsp0496 + bhsp3156 + bhsp2112 + bhsp3513) eq
bhsp4340
bhspa530 eq 1 or bhspa530 eq 0

SC

Validity

0200

SC-3c

BHSP2723

SC-3a minus SC-3b must equal SC-3c.

(bhsp2122 - bhsp3123) eq bhsp2723

SC

Validity

0250

SC-9

BHSP2170

Sum of SC-1a through SC-2 and SC-3c through SC-8
must equal SC-9.

No
Change
No
Change
No
Change

SC

Validity

0320

SC-12

BHSP3166

SC

Validity

0335

SC-16f

BHSP3210

SC

Validity

0345

SC-17

BHSP3300

No
Change
Revised

SC

Validity

0355

SC-17

BHSP3300

SC

Validity

0360

SC-Mem1

BHSPC884

For December, if the reporting institution is a top-tier if ((mm-q1 eq 12) and (the reporting institution is a
holding company and files as the top-tier or is a lower- top-tier holding company and files as the top-tier or is
tier holding company that functions as the
a lower-tier holding company that functions as the
consolidated top-tier for the FR Y-9SP, then SC-Mem1 consolidated top-tier for the FR Y-9SP)) then
must equal "1" (yes) or "0" (no).
bhspc884 eq 1 or bhspc884 eq 0

Added
No
Change

SC
SC

Validity
Validity

0365
0371

SC-Mem1
SC-Mem1

BHSPC884
BHSPC884

For June, SC-Mem1 must equal null.
If SC-Mem1 is equal "1" (yes), then SC-Mem2a(1)
through SC-Mem2b(2) must not equal null.

Alg Edit Test

(bhsp5993 + bhsp0010 + bhsp0390 + bhsp2723 +
bhsp3239 + bhsp3238 + bhsp3148 + bhsp0088 +
bhsp0087 + bhsp0089 + bhsp0201 + bhsp0202 +
bhsp3523 + bhsp0027 + bhsp3620) eq bhsp2170
SC-12 must be less than or equal to the sum of SC-10a bhsp3166 le (bhsp2309 + bhsp2724 + bhsp3151)
through SC-11.
Sum of SC-16a through SC-16e must equal SC-16f.
(bhsp3283 + bhsp3230 + bhsp3247 + bhspb530 +
bhspa130) eq bhsp3210
Sum of SC-10a through SC-14b and SC-16f must equal (bhsp2309 + bhsp2724 + bhsp3151 + bhsp3166 +
SC-17.
bhsp3167 + bhsp3605 + bhsp3621 + bhsp3210) eq
bhsp3300
SC-17 must equal SC-9.
bhsp3300 eq bhsp2170

if (mm-q1 eq 6) then bhspc884 eq 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)

FR Y-9SP: CHK-1 of 5

Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0380
SC-Mem2b(2) TEXTC705
If SC-Mem1 equals null or "0" then SC-Mem2a(1)
through SC-Mem2(b)2 must equal null.

Effective
Start Date
FRY9SP 20120630

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

SC

Validity

FRY9SP 20080630

99991231

SC-M

Validity

0400

SC-M1

BHSP8519

FRY9SP 20080630

99991231

SC-M

Validity

0410

SC-M2

BHSP3152

FRY9SP 20080630

99991231

SC-M

Validity

0435

SC-M6

BHSP0416

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 SC10a through SC-11.
SC-M6 must be less than or equal to SC-2.

FRY9SP 20080630

99991231

SC-M

Validity

0445

SC-M7b

BHSP8517

The sum of SC-M7a and SC-M7b must equal SC-2.

(bhsp8516 + bhsp8517) eq bhsp0390

FRY9SP 20091231

99991231

No
Change
No
Change
No
Change
No
Change
Added

SC-M

Validity

0452

SC-M14N

TEXT6428

FRY9SP 20091231

99991231

Added

SC-M

Validity

0453

SC-M14P

TEXT9009

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0451

SC-M14P

TEXT9009

FRY9SP 20120630

20120630

Ended

SC-M

Validity

0454

SC-M14P

TEXT9009

If SC-M14 is equal to "1" (yes) or "0" (no), then SCM14N must not equal null.
If SC-M14 is equal to "1" (yes) or "0" (no), then SCM14P must not equal null.
if the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M14
through SC-M14P must equal null.
For SLHCs only, SC-M14 through SC-M14P must equal
null.

if bhsp6416 eq 1 or bhsp6416 eq 0 then text6428 ne
null
if bhsp6416 eq 1 or bhsp6416 eq 0 then text9009 ne
null
if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhsp6416 eq
null and text6428 eq null and text9009 eq null
for SLHCs only, bhsp6416 eq null and text6428 eq null
and text9009 eq null

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0455

SC-M15a

BHSP3524

FRY9SP 20100630

99991231

Added

SC-M

Validity

0466

SC-M15b

BHSP3526

if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhsp3524 ne
null
if bhsp0201 ne null then bhsp3526 ne null

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0470

SC-M16a

BHSP3525

FRY9SP 20100630

99991231

Added

SC-M

Validity

0476

SC-M16b

BHSP3527

FRY9SP 20080630

99991231

SC-M

Validity

0480

SC-M16b

BHSP3527

FRY9SP 20121231

99991231

No
Change
Revised

SC-M

Validity

0482

SC-M17a

BHSP4778

If the reporting institution is a lower-tier holding
company and files as the lower-tier , then SC-M15a
must not equal null.
If SC-6a does not equal null, then SC-M15b must not
equal null.
If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M16a
must not equal null.
If SC-6a does not equal null, 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 holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier, then SC-M17a must not equal null.

December 2012

Alg Edit Test
if ((bhspc884 eq null) or (bhspc884 eq 0)) then
(textc703 eq null and textc708 eq null and textc714
eq null and textc715 eq null and textc704 eq null and
textc705 eq null)
bhsp2170 ne 0 then (bhsp8519 ne 0 or bhsp8519 ne
null)
bhsp3152 le (bhsp2309 + bhsp2724 + bhsp3151)
bhsp0416 le bhsp0390

if the reporting institution is a lower tier holding
company and files as the lower-tier then bhsp3525 ne
null
if bhsp0201 ne null then bhsp3527 ne null
(bhsp3524 + bhsp3526 + bhsp3525 + bhsp3527) le
bhsp3621
if the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier then bhsp4778 ne null

FR Y-9SP: CHK-2 of 5

Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Effective
Start Date
FRY9SP 20121231

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

SC-M

Validity

FRY9SP 20121231

99991231

Revised

SC-M

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0486
SC-M17a
BHSP4778
If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M17a
must equal null.
0483
SC-M17b
BHSPC427
If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier, then SC-M17b must not equal null.

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0487

SC-M17b

BHSPC427

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0484

SC-M17c

BHSPC428

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0488

SC-M17c

BHSPC428

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0485

SC-M17d

BHSP2792

FRY9SP 20080630

99991231

SC-M

Validity

0490

SC-M17d

FRY9SP 20121231

99991231

No
Change
Revised

SC-M

Validity

0491

FRY9SP 20120630

99991231

Added

SC-M

Validity

0492

Series

December 2012

Alg Edit Test
if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhsp4778 eq
null
if the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier then bhspc427 ne null

If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M17b
must equal null.
If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier, then SC-M17c must not equal null.
If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M17c
must equal null.
For BHCs and SHCs only, if the reporting institution is
a top-tier holding company and files as the top-tier or
is a lower-tier holding company that functions as the
consolidated top-tier for the FR Y-9SP or is a top-tier
holding company, however, for financial reporting
purposes a subsidiary holding company in the
organization files as the top-tier, then SC-M17d must
not equal null.

if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhspc427 eq
null
if the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier then bhspc428 ne null
if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhspc428 eq
null
for BHCs and SHCs only, if the reporting institution is
a top-tier holding company and files as the top-tier or
is a lower-tier holding company that functions as the
consolidated top-tier for the FR Y-9SP or is a top-tier
holding company however for financial reporting
purposes a subsidiary holding company in the
organization files as the top-tier then bhsp2792 ne
null

BHSP2792

SC-M17d must be less than or equal to SC-M17a.

bhsp2792 le bhsp4778

SC-M17d

BHSP2792

For BHCs and SHCs only, If the reporting institution is for BHCs and SHCs only, if the reporting institution is
a lower-tier holding company and files as the lower- a lower-tier holding company and files as the lowertier, then SC-M17d must equal null.
tier then bhsp2792 eq null

SC-M17d

BHSP2792

For SLHCs only, SC-M17d must equal null.

for SLHCs only, bhsp2792 eq null

FR Y-9SP: CHK-3 of 5

Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0495
SC-M17e
BHSP2794
If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier, then SC-M17e must not equal null.

Effective
Start Date
FRY9SP 20121231

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

SC-M

Validity

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0496

SC-M17e

BHSP2794

FRY9SP 20080630

99991231

SC-M

Validity

0500

SC-M17e

BHSP2794

FRY9SP 20121231

99991231

No
Change
Revised

SC-M

Validity

0505

SC-M17f

BHSP2796

FRY9SP 20121231

99991231

Revised

SC-M

Validity

0506

SC-M17f

BHSP2796

For BHCs and SHCs only, if the reporting institution is for BHCs and SHCs only, if the reporting institution is
a lower-tier holding company and files as the lower- a lower-tier holding company and files as the lowertier, then SC-M17f must equal null.
tier then bhsp2796 eq null

FRY9SP 20120630
FRY9SP 20080630

99991231
99991231

SC-M
SC-M

Validity
Validity

0507
0510

SC-M17f
SC-M17f

BHSP2796
BHSP2796

99991231

SC-M

Validity

0520

SC-M17f

BHSP2796

For SLHCs only, SC-M17f must equal null.
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.

for SLHCs only, bhsp2796 eq null
if bhsp2792 gt 0 then bhsp2796 gt 0

FRY9SP 20080630
FRY9SP 20121231

99991231

Added
No
Change
No
Change
Revised

SC-M

Validity

0525

SC-M18

BHSPC161

For BHCs and SHCs only, if the reporting institution is
a top-tier holding company and files as the top-tier or
is a lower-tier holding company that functions as the
consolidated top-tier for the FR Y-9SP, then SC-M18
must equal "1" (yes) or "0" (no).

for BHCs and SHCs only, if the reporting institution is
a top-tier holding company and files as the top-tier or
is a lower-tier holding company that functions as the
consolidated top-tier for the FR Y-9SP then bhspc161
eq 1 or bhspc161 eq 0

FRY9SP 20120630
FRY9SP 20080630

99991231
99991231

SC-M
SC-M

Validity
Validity

0526
0535

SC-M18
SC-M19

BHSPC161
BHSPC159

FRY9SP 20080630

99991231

Added
No
Change
No
Change

SC-M

Validity

0538

SC-M19

BHSPC159

For SLHCs only, SC-M18 must equal null.
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.

for SLHCs only bhspc161 eq null
if bhspc161 eq 1 then bhspc159 eq 1 or bhspc159 eq
0
if (bhspc161 eq 0 or bhspc161 eq null) then bhspc159
eq null

December 2012

If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M17e
must equal null.
If SC-M17a is greater than zero, then SC-M17e must
be greater than zero.
For BHCs and SHCs only, if the reporting institution is
a top-tier holding company and files as the top-tier or
is a lower-tier holding company that functions as the
consolidated top-tier for the FR Y-9SP or is a top-tier
holding company, however, for financial reporting
purposes a subsidiary holding company in the
organization files as the top-tier, then SC-M17f must
not equal null.

Alg Edit Test
if the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier then bhsp2794 ne null
if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhsp2794 eq
null
if bhsp4778 gt 0 then bhsp2794 gt 0
for BHCs and SHCs only, if the reporting institution is
a top-tier holding company and files as the top-tier
or is a lower-tier holding company that functions as
the consolidated top-tier for the FR Y-9SP or is a toptier holding company however for financial reporting
purposes a subsidiary holding company in the
organization files as the top-tier then bhsp2796 ne
null

bhsp2796 le bhsp2794

FR Y-9SP: CHK-4 of 5

Validity (V) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20121231

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

SC-M

Validity

FRY9SP 20121231

99991231

SC-M

Validity

December 2012

Revised

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0540
SC-M20a
BHSPC700
If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M20a
must equal "1" (yes) or "0" (no).
0545
SC-M20b
BHSPC701
If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M20b
must equal "1" (yes) or "0" (no).

Alg Edit Test
if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhspc700 eq
1 or bhspc700 eq 0
if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhspc701 eq
1 or bhspc701 eq 0

FR Y-9SP: CHK-5 of 5

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20110630

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type
Intraseries

Edit
Target Item
Number
0580
SI-1a

MDRM
Number
BHSP0508

SI

FRY9SP 20080630

99991231

FRY9SP 20110630

99991231

No
Change
Added

SI

Quality

9000

SI-1a

BHSP0508

SI

Intraseries

0581

SI-1b

BHSP2111

FRY9SP 20080630

99991231

SI

Quality

9000

SI-1b

BHSP2111

99991231

No
Change
Added

FRY9SP 20110630

SI

Intraseries

0582

SI-2a

BHSP0523

FRY9SP 20101231
FRY9SP 20110630

99991231
99991231

Revised
Added

SI
SI

Quality
Intraseries

9005
0583

SI-2a
SI-2b

BHSP0523
BHSP0530

FRY9SP 20101231

99991231

Added

SI

Quality

0601

SI-2b

BHSP0530

FRY9SP 20101231

99991231

Added

SI

Quality

0602

SI-2b

BHSP0530

FRY9SP 20101231

99991231

Added

SI

Quality

0603

SI-2b

BHSP0530

FRY9SP 20101231

99991231

Added

SI

Quality

0604

SI-2b

BHSP0530

FRY9SP 20101231
FRY9SP 20110630

99991231
99991231

Revised
Added

SI
SI

Quality
Intraseries

9005
0584

SI-2b
SI-3a

BHSP0530
BHSP0206

FRY9SP 20100630

99991231

Added

SI

Intraseries

0609

SI-3a

BHSP0206

FRY9SP 20100630

99991231

Added

SI

Intraseries

0610

SI-3a

BHSP0206

FRY9SP 20100630
FRY9SP 20110630

99991231
99991231

Revised
Added

SI
SI

Quality
Intraseries

9005
0585

SI-3a
SI-3b

BHSP0206
BHSP1283

FRY9SP 20101231

99991231

Added

SI

Quality

0611

SI-3b

BHSP1283

FRY9SP 20101231

99991231

Added

SI

Quality

0612

SI-3b

BHSP1283

FRY9SP 20101231

99991231

Added

SI

Quality

0613

SI-3b

BHSP1283

FRY9SP 20101231

99991231

Added

SI

Quality

0614

SI-3b

BHSP1283

FRY9SP 20100630

99991231

Added

SI

Intraseries

0617

SI-3b

BHSP1283

FRY9SP 20100630

99991231

Added

SI

Intraseries

0618

SI-3b

BHSP1283

FRY9SP 20100630

99991231

Revised

SI

Quality

9005

SI-3b

BHSP1283

December 2012

Edit Test

Alg Edit Test

For December, SI‐1a (current)
should be greater than or
equal to SI‐1a (previous) (minus $2k).
SI-1a should not be null and should not be negative.

if mm-q1 eq 12 then (bhsp0508-q1 ge bhsp0508-q2 2)

For December, SI‐1b (current)
should be greater than or
equal to SI‐1b (previous) (minus $2k).
SI-1b should not be null and should not be negative.

if mm-q1 eq 12 then (bhsp2111-q1 ge bhsp2111-q2 2)

For December, SI‐2a (current)
should be greater than or
equal to SI‐2a (previous) (minus $2k).
SI-2a should not be negative.
For December, SI‐2b (current)
should be greater than or
equal to SI‐2b (previous) (minus $2k).
If SI-2a is equal to null, then SI-2b should be equal to
null.
If SI-2a is not equal to null, then SI-2b should not equal
null.
If SI-12b is equal to null, then SI-2a and SI-2b should be
equal to null.
If SI-12b is not equal to null, then SI-2a and SI-2b
should not equal null.
SI-2b should not be negative.
For December, SI‐3a (current)
should be greater than or
equal to SI‐3a (previous) (minus $2k).
If SI‐3a (previous) is not equal to null, then SI‐3a
(current) should not equal null.
If SI‐3a (previous) is equal to null, then SI‐3a (current)
should equal null.
SI-3a should not be negative.
For December, SI‐3b (current)
should be greater than or
equal to SI‐3b (previous) (minus $2k).
If SI-3a is equal to null, then SI-3b should be equal to
null.
If SI-3a is not equal to null, then SI-3b should not equal
null.
If SI-12c is equal to null, then SI-3a and SI-3b should be
equal to null.
If SI-12c is not equal to null, then SI-3a and SI-3b
should not equal null.
If SI‐3b (previous) is not equal to null, then SI‐3b
(current) should not equal null.
If SI‐3b (previous) is equal to null, then SI‐3b (current)
should equal null.
SI-3b should not be negative.

if mm-q1 eq 12 then (bhsp0523-q1 ge bhsp0523-q2 2)

bhsp0508 ne null and bhsp0508 ge 0

bhsp2111 ne null and bhsp2111 ge 0

bhsp0523 ge 0 or bhsp0523 eq null
if mm-q1 eq 12 then (bhsp0530-q1 ge bhsp0530-q2 2)
if bhsp0523 eq null then bhsp0530 eq null
if bhsp0523 ne null then bhsp0530 ne null
if bhsp2112 eq null then (bhsp0523 eq null and
bhsp0530 eq null)
if bhsp2112 ne null then (bhsp0523 ne null and
bhsp0530 ne null)
bhsp0530 ge 0 or bhsp0530 eq null
if mm-q1 eq 12 then (bhsp0206-q1 ge bhsp0206-q2 2)
if (bhsp0206‐q2 ne null) then (bhsp0206‐q1 ne null)
if (bhsp0206‐q2 eq null) then (bhsp0206‐q1 eq null)
bhsp0206 ge 0 or bhsp0206 eq null
if mm-q1 eq 12 then (bhsp1283-q1 ge bhsp1283-q2 2)
if bhsp0206 eq null then bhsp1283 eq null
if bhsp0206 ne null then bhsp1283 ne null
if bhsp3513 eq null then (bhsp0206 eq null and
bhsp1283 eq null)
if bhsp3513 ne null then (bhsp0206 ne null and
bhsp1283 ne null)
if (bhsp1283‐q2 ne null) then (bhsp1283‐q1 ne null)
if (bhsp1283‐q2 eq null) then (bhsp1283‐q1 eq null)
bhsp1283 ge 0 or bhsp1283 eq null

FR Y-9SP: EDIT-1 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20110630

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type
Intraseries

Edit
Target Item
Number
0586
SI-4

MDRM
Number
BHSP0447

SI

FRY9SP 20101231

99991231

Added

SI

Quality

0619

SI-4

BHSP0447

FRY9SP 20080630

99991231

SI

Quality

9006

SI-4

SI

Quality

9006

99991231

No
Change
No
Change
Added

FRY9SP 20080630

99991231

FRY9SP 20110630

SI

Intraseries

FRY9SP 20110630

99991231

Added

SI

FRY9SP 20080630

99991231

FRY9SP 20101231

99991231

No
Change
Added

FRY9SP 20080630

99991231

FRY9SP 20110630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20100630

99991231

December 2012

Edit Test

Alg Edit Test

For December, SI‐4 (current)
should be greater than or
equal to SI‐4 (previous) (minus $2k).
If the sum of SC-1b, SC-2,and SC-3c is greater than
$100K, then SI-4 should be greater than zero.

if mm-q1 eq 12 then (bhsp0447-q1 ge bhsp0447-q2 2)

BHSP0447

SI-4 should not be null and should not be negative.

bhsp0447 ne null and bhsp0447 ge 0

SI-5

BHSP4000

SI-5 should not be null and should not be negative.

bhsp4000 ne null and bhsp4000 ge 0

0587

SI-6

BHSP4073

if mm-q1 eq 12 then (bhsp4073-q1 ge bhsp4073-q2 2)

Intraseries

0622

SI-6

BHSP4073

SI

Quality

0620

SI-6

BHSP4073

SI

Quality

0621

SI-6

BHSP4073

No
Change
Added

SI

Quality

9006

SI-6

BHSP4073

For December, SI‐6 (current)
should be greater than or
equal to SI‐6 (previous) (minus $2k).
For December, If the sum of SC-10a through SC-11 is
greater than $50K, then SI-6 (current minus previous)
should be greater than zero.
If SC-12 is greater than zero, then SI-6 should be
greater than zero.
If the sum of SC-10a through SC-11 is greater than
$50K, then SI-6 should be greater than zero.
SI-6 should not be null and should not be negative.

SI

Intraseries

0588

SI-7

BHSP4093

if mm-q1 eq 12 then (bhsp4093-q1 ge bhsp4093-q2 2)

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Added

SI

Quality

0625

SI-7

BHSP4093

SI

Quality

9006

SI-7

BHSP4093

For December, SI‐7 (current)
should be greater than or
equal to SI‐7 (previous) (minus $2k).
If SI-Mem3 is greater than zero, then SI-Mem3 should
be less than or equal to SI-7.
SI-7 should not be null and should not be negative.

SI

Quality

9006

SI-8

BHSP4130

SI-8 should not be null and should not be negative.

bhsp4130 ne null and bhsp4130 ge 0

SI

Quality

9010

SI-9

BHSP4250

SI-9 should not be null.

bhsp4250 ne null

SI

Quality

9010

SI-10

BHSP4302

SI-10 should not be null.

bhsp4302 ne null

SI

Quality

9010

SI-11

BHSP0496

SI-11 should not be null.

bhsp0496 ne null

SI

Quality

0630

SI-12a

BHSP3156

if bhsp3239 gt 0 then (bhsp0508 + bhsp3156) ne 0

SI

Quality

0635

SI-12a

BHSP3156

SI

Quality

9010

SI-12a

BHSP3156

If SC-4a is greater than zero, then the sum of SI-1a and
SI-12a should not be equal to zero.
If SI-1a or SI-12a does not equal zero or null, then SC4a should not equal zero or null.
SI-12a should not be null.

SI

Quality

0650

SI-12b

BHSP2112

SI

Quality

0665

SI-12c

BHSP3513

if ((bhsp0523 ne 0 and null) or (bhsp2112 ne 0 and
null)) then (bhsp0088 ne 0 and null)
if bhsp0201 gt 0 then (bhsp0206 + bhsp3513) ne 0

SI

Quality

0670

SI-12c

BHSP3513

SI

Quality

0672

SI-12c

BHSP3513

If SI-2a or SI-12b does not equal zero or null, then SC5a should not equal zero or null.
If SC-6a is greater than zero, then the sum of SI-3a and
SI-12c should not be equal to zero.
If SI-3a or SI-12c does not equal zero or null, then SC6a should not equal zero or null.
If SC-6a is equal to null, then SI-3a and SI-12c should
be equal to null.

if (bhsp0010 + bhsp0390 + bhsp2723) gt 100 then
bhsp0447 gt 0

if (mm-q1 eq 12) and (bhsp2309 + bhsp2724 +
bhsp3151) gt 50 then (bhsp4073-q1 - bhsp4073-q2) gt
0
if bhsp3166 gt 0 then bhsp4073 gt 0
if (bhsp2309 + bhsp2724 + bhsp3151) gt 50 then
bhsp4073 gt 0
bhsp4073 ne null and bhsp4073 ge 0

if bhspc254 gt 0 then bhspc254 le bhsp4093
bhsp4093 ne null and bhsp4093 ge 0

if ((bhsp0508 ne 0 and null) or (bhsp3156 ne 0 and
null)) then (bhsp3239 ne 0 and null)
bhsp3156 ne null

if ((bhsp0206 ne 0 and null) or (bhsp3513 ne 0 and
null)) then (bhsp0201 ne 0 and null)
if bhsp0201 eq null then (bhsp0206 eq null and
bhsp3513 eq null)

FR Y-9SP: EDIT-2 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20100630

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type
Intraseries

Edit
Target Item
Number
0680
SI-12c

MDRM
Number
BHSP3513

SI

FRY9SP 20100630

99991231

Added

SI

Intraseries

0681

SI-12c

BHSP3513

FRY9SP 20080630

99991231

No
Change
Added

SI

Quality

9015

SI-13

BHSP4340

FRY9SP 20110630

99991231

SI

Intraseries

0589

SI-Mem1

BHSP3158

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change
No
Change
Added

SI

Quality

0750

SI-Mem1

BHSP3158

FRY9SP 20080630

99991231

SI

Quality

9020

SI-Mem1

BHSP3158

FRY9SP 20080630

99991231

SI

Intraseries

0765

SI-Mem2

BHSPA530

FRY9SP 20080630

99991231

SI

Quality

9020

SI-Mem2

BHSPA530

FRY9SP 20110630

99991231

SI

Intraseries

0590

SI-Mem3

BHSPC254

FRY9SP 20080630

99991231

SI

Quality

0767

SI-Mem3

BHSPC254

SI

Quality

9020

SI-Mem3

BHSPC254

99991231

No
Change
No
Change
Revised

FRY9SP 20080630

99991231

FRY9SP 20110630

SI

Intraseries

0768

SI-Mem4

BHSPJ980

FRY9SP 20110630

99991231

Revised

SI

Quality

0770

SI-Mem4

BHSPJ980

FRY9SP 20110630

99991231

Revised

SI

Quality

0772

SI-Mem4

BHSPJ980

FRY9SP 20080630

99991231

SC

Quality

9020

SC-1a

FRY9SP 20080630

99991231

SC

Quality

9020

FRY9SP 20080630

99991231

SC

Quality

FRY9SP 20080630

99991231

SC

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change

December 2012

Edit Test

Alg Edit Test

If SI‐12c (previous) is not equal to null, then SI‐12c
(current) should not equal null.
If SI‐12c (previous) is equal to null, then SI‐12c
(current) should equal null.
SI-13 should not be null.

if (bhsp3513‐q2 ne null) then (bhsp3513‐q1 ne null)

For December, SI‐Mem1 (current)
should be greater than or
equal to SI‐Mem1 (previous) (minus $2k).
If SI-Mem1 is greater than zero, then SI-Mem1 should
be less than SC-16c.
SI-Mem1 should not be null and should not be
negative.
If SI-Mem2 (previous) equals "1" (yes), then SI-Mem2
(current) should equal "1" (yes).
SI-Mem2 should not be null and should not be
negative.
For December, SI‐Mem3 (current)
should be greater than or
equal to SI‐Mem3 (previous) (minus $2k).
If SC-M13 is greater than zero, then SI-Mem3 should
be greater than zero.
SI-Mem3 should not be null and should not be
negative.
For December, if SI-Mem4 (previous) is not equal to
null or zero, then SI-Mem4 (current) should not equal
null or zero.
If SC-Mem3a is not equal to null or SC-Mem3b is not
equal to null, then SI-Mem4 should not equal null.

if mm-q1 eq 12 then (bhsp3158-q1 ge bhsp3158-q2 2)

BHSP5993

If SI-Mem4 is not equal to null or zero, then SI-4
should not equal zero.
SC-1a should not be null and should not be negative.

if (bhspj980 ne null and bhspj980 ne 0) then bhsp0447
ne 0
bhsp5993 ne null and bhsp5993 ge 0

SC-1b

BHSP0010

SC-1b should not be null and should not be negative.

bhsp0010 ne null and bhsp0010 ge 0

9020

SC-2

BHSP0390

SC-2 should not be null and should not be negative.

bhsp0390 ne null and bhsp0390 ge 0

Quality

9020

SC-3a

BHSP2122

SC-3a should not be null and should not be negative.

bhsp2122 ne null and bhsp2122 ge 0

SC

Quality

9020

SC-3b

BHSP3123

SC-3b should not be null and should not be negative.

bhsp3123 ne null and bhsp3123 ge 0

SC

Quality

9020

SC-3c

BHSP2723

SC-3c should not be null and should not be negative.

bhsp2723 ne null and bhsp2723 ge 0

SC

Quality

9030

SC-4a

BHSP3239

SC-4a should not be null.

bhsp3239 ne null

SC

Quality

9030

SC-4b

BHSP3238

SC-4b should not be null.

bhsp3238 ne null

SC

Quality

9040

SC-4c

BHSP3148

SC-4c should not be null and should not be negative.

bhsp3148 ne null and bhsp3148 ge 0

SC

Quality

0773

SC-5a

BHSP0088

If SC-M13 is greater than zero, then SC-5a should be
greater than zero.

if bhspc255 gt 0 then bhsp0088 gt 0

if (bhsp3513‐q2 eq null) then (bhsp3513‐q1 eq null)
bhsp4340 ne null

if bhsp3158 gt 0 then bhsp3158 lt bhsp3247
bhsp3158 ne null and bhsp3158 ge 0
if (bhspa530-q2 eq 1) then (bhspa530-q1 eq 1)
bhspa530 ne null and bhspa530 ge 0
if mm-q1 eq 12 then (bhspc254-q1 ge bhspc254-q2 - 2)

if bhspc255 gt 0 then bhspc254 gt 0
bhspc254 ne null and bhspc254 ge 0
if (mm-q1 eq 12) and (bhspj980-q2 ne null and
bhspj980-q2 ne 0) then (bhspj980-q1 ne null and
bhspj980-q1 ne 0)
if (bhspf819 ne null or bhspf820 ne null) then bhspj980
ne null

FR Y-9SP: EDIT-3 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20101231

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type
Quality

Edit
Target Item
Number
0774
SC-5c

MDRM
Number
BHSP0089

SC

FRY9SP 20101231

99991231

Added

SC

Quality

0775

SC-5c

BHSP0089

FRY9SP 20101231

99991231

Added

SC

Quality

0776

SC-5c

BHSP0089

FRY9SP 20101231

99991231

Added

SC

Quality

0777

SC-5c

BHSP0089

FRY9SP 20100630
FRY9SP 20100630

99991231
99991231

Revised
Added

SC
SC

Quality
Intraseries

9060
0781

SC-5c
SC-6a

BHSP0089
BHSP0201

FRY9SP 20100630

99991231

Added

SC

Intraseries

0783

SC-6a

BHSP0201

FRY9SP 20100630

99991231

Added

SC

Intraseries

0785

SC-6b

BHSP0202

FRY9SP 20100630

99991231

Added

SC

Intraseries

0786

SC-6b

BHSP0202

FRY9SP 20100630

99991231

Added

SC

Intraseries

0788

SC-6c

BHSP3523

FRY9SP 20100630

99991231

Added

SC

Intraseries

0789

SC-6c

BHSP3523

FRY9SP 20101231

99991231

Added

SC

Quality

0790

SC-6c

BHSP3523

FRY9SP 20101231

99991231

Added

SC

Quality

0791

SC-6c

BHSP3523

FRY9SP 20101231

99991231

Added

SC

Quality

0792

SC-6c

BHSP3523

FRY9SP 20101231

99991231

Added

SC

Quality

0793

SC-6c

BHSP3523

FRY9SP 20080630

99991231

SC

Quality

9070

SC-6c

FRY9SP 20080630

99991231

SC

Quality

9080

FRY9SP 20080630

99991231

SC

Quality

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change
No
Change

SC

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change

December 2012

Edit Test

Alg Edit Test
if bhsp0088 eq null then (bhsp0087 eq null and
bhsp0089 eq null)
if bhsp0088 ne null then (bhsp0087 ne null and
bhsp0089 ne null)
if bhsp2112 eq null then (bhsp0088 eq null and
bhsp0087 eq null and bhsp0089 eq null)
if bhsp2112 ne null then (bhsp0088 ne null and
bhsp0087 ne null and bhsp0089 ne null)
bhsp0089 ge 0 or bhsp0089 eq null
if (bhsp0201‐q2 ne null) then (bhsp0201‐q1 ne null)

BHSP3523

If SC-5a is equal to null, then SC-5b and SC-5c should
be equal to null.
If SC-5a is not equal to null, then SC-5b and SC-5c
should not equal null.
If SI-12b is equal to null, then SC-5a, SC-5b, and SC-5c
should be equal to null.
If SI-12b is not equal to null, then SC-5a, SC-5b, and SC5c should not equal null.
SC-5c should not be negative.
If SC-6a (previous) is not equal to null, then SC-6a
(current) should not equal null.
If SC‐6a (previous) is equal to null, then SC‐6a (current)
should equal null.
If SC-6b (previous) is not equal to null, then SC-6b
(current) should not equal null.
If SC‐6b (previous) is equal to null, then SC‐6b
(current) should equal null.
If SC-6c (previous) is not equal to null, then SC-6c
(current) should not equal null.
If SC‐6c (previous) is equal to null, then SC‐6c (current)
should equal null.
If SC-6a is equal to null, then SC-6b and SC-6c should
be equal to null.
If SC-6a is not equal to null, then SC-6b and SC-6c
should not equal null.
If SI-12c is equal to null, then SC-6a, SC-6b, and SC-6c
should be equal to null.
If SI-12c is not equal to null, then SC-6a, SC-6b, and SC6c should not equal null.
SC-6c should not be negative.

SC-7

BHSP0027

SC-7 should not be null and should not be negative.

bhsp0027 ne null and bhsp0027 ge 0

9084

SC-8

BHSP3620

SC-8 should not be negative.

bhsp3620 ge 0 or bhsp3620 eq null

Intraseries

0800

SC-9

BHSP2170

The period-to-period percentage change for SC-9
should be in the range of -25% to +25%.

SC

Quality

9087

SC-9

BHSP2170

SC-9 should not be null and should not be negative.

((bhsp2170-q1 - bhsp2170-q2)/bhsp2170-q1) * 100 ge 25 and ((bhsp2170-q1 - bhsp2170-q2)/bhsp2170-q1) *
100 le 25
bhsp2170 ne null and bhsp2170 ge 0

SC

Quality

9087

SC-10a

BHSP2309

SC-10a should not be null and should not be negative. bhsp2309 ne null and bhsp2309 ge 0

SC

Quality

9087

SC-10b

BHSP2724

SC-10b should not be null and should not be negative. bhsp2724 ne null and bhsp2724 ge 0

SC

Quality

9087

SC-11

BHSP3151

SC-11 should not be null and should not be negative.

bhsp3151 ne null and bhsp3151 ge 0

SC

Quality

9087

SC-12

BHSP3166

SC-12 should not be null and should not be negative.

bhsp3166 ne null and bhsp3166 ge 0

SC

Quality

9087

SC-13

BHSP3167

SC-13 should not be null and should not be negative.

bhsp3167 ne null and bhsp3167 ge 0

SC

Quality

9087

SC-14a

BHSP3605

SC-14a should not be null and should not be negative. bhsp3605 ne null and bhsp3605 ge 0

if (bhsp0201‐q2 eq null) then (bhsp0201‐q1 eq null)
if (bhsp0202‐q2 ne null) then (bhsp0202‐q1 ne null)
if (bhsp0202‐q2 eq null) then (bhsp0202‐q1 eq null)
if (bhsp3523‐q2 ne null) then (bhsp3523‐q1 ne null)
if (bhsp3523‐q2 eq null) then (bhsp3523‐q1 eq null)
if bhsp0201 eq null then (bhsp0202 eq null and
bhsp3523 eq null)
if bhsp0201 ne null then (bhsp0202 ne null and
bhsp3523 ne null)
if bhsp3513 eq null then (bhsp0201 eq null and
bhsp0202 eq null and bhsp3523 eq null)
if bhsp3513 ne null then (bhsp0201 ne null and
bhsp0202 ne null and bhsp3523 ne null)
bhsp3523 ge 0 or bhsp3523 eq null

FR Y-9SP: EDIT-4 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20080630

Schedule

Edit Type

SC

FRY9SP 20121231

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Revised

MDRM
Number
BHSP3621

Edit Test

Quality

Edit
Target Item
Number
9087
SC-14b

SC

Quality

9087

SC-16a

BHSP3283

SC-16a should not be null and should not be negative. bhsp3283 ne null and bhsp3283 ge 0

SC

Quality

9087

SC-16b

BHSP3230

SC-16b should not be null and should not be negative. bhsp3230 ne null and bhsp3230 ge 0

SC

Quality

9090

SC-16c

BHSP3247

SC-16c should not be null.

bhsp3247 ne null

SC

Quality

9090

SC-16d

BHSPB530

SC-16d should not be null.

bhspb530 ne null

SC

Quality

9090

SC-16e

BHSPA130

SC-16e should not be null.

bhspa130 ne null

SC

Quality

9090

SC-16f

BHSP3210

SC-16f should not be null.

bhsp3210 ne null

SC

Quality

9100

SC-17

BHSP3300

SC-17 should not be null and should not be negative.

bhsp3300 ne null and bhsp3300 ge 0

SC

Quality

0805

SC-Mem1

BHSPC884

For December, if the reporting institution is a lowertier holding company and files as the lower-tier or is a
top-tier holding company, however, for financial
reporting purposes a subsidiary holding company in
the organization files as the top-tier, then SC-Mem1
should be equal to null.

if ((mm-q1 eq 12) and (the reporting institution is a
lower-tier holding company and files as the lower-tier
or is a top-tier holding company, however for financial
reporting purposes a subsidiary holding company in
the organization files as the top-tier)) then bhspc884
eq null

FRY9SP 20080630

99991231

No
Change

SC

Intraseries

0810

SC-Mem1

BHSPC884

if ((mm-q1 eq 12) and (bhspc884-q3 eq 1)) then
(bhspc884-q1 eq 1)

No
Change
No
Change

SC

Quality

9110

SC-Mem1

BHSPC884

For December, if SC-Mem1 (previous) is equal to "1"
(yes), then SC-Mem1 (current) should be equal "1"
(yes).
SC-Mem1 should not be negative.

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

SC

Quality

0811

SC-Mem2a(1)

TEXTC703

99991231

No
Change

SC

Quality

0812

SC-Mem2a(2)

TEXTC708

FRY9SP 20080630

99991231

No
Change

SC

Quality

0813

SC-Mem2a(3)

TEXTC714

FRY9SP 20080630

99991231

No
Change

SC

Quality

0814

SC-Mem2a(4)

TEXTC715

FRY9SP 20080630

99991231

No
Change

SC

Quality

0815

SC-Mem2b(1) TEXTC704

FRY9SP 20080630

99991231

No
Change

SC

Quality

0816

SC-Mem2b(2) TEXTC705

FRY9SP 20110630

99991231

Revised

SC

Quality

0827

SC-Mem3a

BHSPF819

FRY9SP 20080630

99991231

No
Change

SC

Intraseries

0825

SC-Mem3a

BHSPF819

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 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 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 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 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 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 SI-Mem4 is not equal to null, then SC-Mem3a or SCMem3b should not equal null.
If SC-Mem3a (previous) is not equal to null or zero,
then SC-Mem3a (current) should not equal null or
zero.

if (textc703 ne null) then (textc708 ne null and
textc714 ne null and textc715 ne null and textc704 ne
null and textc705 ne 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)
if (textc714 ne null) then (textc703 ne null and
textc708 ne null and textc715 ne null and textc704 ne
null and textc705 ne 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)
if (textc704 ne null) then (textc703 ne null and
textc708 ne null and textc714 ne null and textc715 ne
null and textc705 ne 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)
if bhspj980 ne null then ((bhspf819 ne null) or
(bhspf820 ne null))
if (bhspf819-q2 ne null and bhspf819-q2 ne 0) then
(bhspf819-q1 ne null and bhspf819-q1 ne 0)

FRY9SP 20080630

FRY9SP 20080630
FRY9SP 20080630
FRY9SP 20080630
FRY9SP 20080630
FRY9SP 20080630
FRY9SP 20080630
FRY9SP 20080630

December 2012

Alg Edit Test

SC-14b should not be null and should not be negative. bhsp3621 ne null and bhsp3621 ge 0

bhspc884 ge 0 or bhspc884 eq null

FR Y-9SP: EDIT-5 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20080630

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

Edit Test

Alg Edit Test

SC

If SC-Mem3b (previous) is not equal to null or zero,
then SC-Mem3b (current) should not equal null or
zero.
SC-M1 should be greater than SC-9.

if (bhspf820-q2 ne null and bhspf820-q2 ne 0) then
(bhspf820-q1 ne null and bhspf820-q1 ne 0)

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

FRY9SP 20101231
FRY9SP 20101231
FRY9SP 20101231

99991231
99991231
99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised
Revised
Revised

if (mm-q1 eq 12) then bhsp8519-q2 lt 500000

BHSP8519

For December, SC-M1 (previous) should be less than
$500 million.
SC-M1 should not be null and should not be negative.

SC-M2

BHSP3152

SC-M2 should not be null and should not be negative.

bhsp3152 ne null and bhsp3152 ge 0

0872

SC-M3

BHSP3153

if bhsp3153 gt 0 then bhspa130 ne 0

Quality

0874

SC-M3

BHSP3153

SC-M

Quality

9120

SC-M3

BHSP3153

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.
SC-M3 should not be null and should not be negative.

SC-M

Quality

0876

SC-M4

BHSPC702

SC-M

Quality

9120

SC-M4

BHSPC702

If SC-M4 is greater than zero, then the sum of SC-16a
through SC-16d should not equal zero.
SC-M4 should not be null and should not be negative.

if bhspc702 gt 0 then (bhsp3283 + bhsp3230 +
bhsp3247 + bhspb530) ne 0
bhspc702 ne null and bhspc702 ge 0

SC-M

Quality

0878

SC-M5

BHSP3155

SC-M5 should be less than or equal to SC-3a.

bhsp3155 le bhsp2122

SC-M

Quality

9120

SC-M5

BHSP3155

SC-M5 should not be null and should not be negative.

bhsp3155 ne null and bhsp3155 ge 0

SC-M

Quality

9120

SC-M6

BHSP0416

SC-M6 should not be null and should not be negative.

bhsp0416 ne null and bhsp0416 ge 0

SC-M

Quality

9120

SC-M7a

BHSP8516

SC-M7a should not be null and should not be negative. bhsp8516 ne null and bhsp8516 ge 0

SC-M

Quality

9120

SC-M7b

BHSP8517

SC-M7b should not be null and should not be negative. bhsp8517 ne null and bhsp8517 ge 0

SC-M

Quality

9120

SC-M8a

BHSPF074

SC-M8a should not be null and should not be negative. bhspf074 ne null and bhspf074 ge 0

SC-M

Quality

9120

SC-M8b

BHSPF075

SC-M8b should not be null and should not be negative. bhspf075 ne null and bhspf075 ge 0

SC-M
SC-M
SC-M

Quality
Quality
Quality

9122
9122
9125

SC-M9
SC-M10
SC-M11a

BHSP6796
BHSP6797
BHSPA024

Revised

SC-M

Quality

9125

SC-M11b

BHSPC256

99991231

Revised

SC-M

Quality

9125

SC-M11c

BHSP2145

FRY9SP 20101231

99991231

Revised

SC-M

Quality

9125

SC-M11d

BHSP2148

FRY9SP 20101231

99991231

Revised

SC-M

Quality

9125

SC-M11e

BHSPC009

FRY9SP 20080630

99991231

SC-M

Quality

0881

SC-M11f

BHSP8520

FRY9SP 20110630

99991231

No
Change
Revised

SC-M

Quality

0882

SC-M11fTX

TEXT8520

SC-M9 should not be negative.
SC-M10 should not be negative.
SC-M11a should not be null and should not be
negative.
SC-M11b should not be null and should not be
negative.
SC-M11c should not be null and should not be
negative.
SC-M11d should not be null and should not be
negative.
SC-M11e should not be null and should not be
negative.
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.

FRY9SP 20101231

99991231

FRY9SP 20101231

December 2012

Intraseries

Edit
Target Item
Number
0829
SC-Mem3b

MDRM
Number
BHSPF820

SC-M

Quality

0865

SC-M1

BHSP8519

SC-M

Quality

0869

SC-M1

BHSP8519

SC-M

Quality

9120

SC-M1

SC-M

Quality

9120

SC-M

Quality

SC-M

bhsp8519 gt bhsp2170

bhsp8519 ne null and bhsp8519 ge 0

if bhsp3153 gt 0 then bhsp3153 gt (0.05 * bhsp3210)
bhsp3153 ne null and bhsp3153 ge 0

bhsp6796 ge 0 or bhsp6796 eq null
bhsp6797 ge 0 or bhsp6797 eq null
bhspa024 ne null and bhspa024 ge 0
bhspc256 ne null and bhspc256 ge 0
bhsp2145 ne null and bhsp2145 ge 0
bhsp2148 ne null and bhsp2148 ge 0
bhspc009 ne null and bhspc009 ge 0
if bhsp8520 ne null or bhsp8520 ne 0 then text8520 ne
null
if text8520 ne null then bhsp8520 ne null or bhsp8520
ne 0

FR Y-9SP: EDIT-6 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20080630

Schedule

Edit Type

SC-M

FRY9SP 20110630

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

Quality

Edit
Target Item
Number
0883
SC-M11g

MDRM
Number
BHSP8521

SC-M

Quality

0884

SC-M11gTX

TEXT8521

FRY9SP 20080630

99991231

No
Change
No
Change
Revised

SC-M

Quality

0894

SC-M11g

BHSP8521

FRY9SP 20080630

99991231

SC-M

Quality

0895

SC-M11h

BHSP8522

FRY9SP 20110630

99991231

SC-M

Quality

0896

SC-M11hTX

TEXT8522

FRY9SP 20080630

99991231

No
Change
No
Change

SC-M

Quality

0898

SC-M11h

BHSP8522

FRY9SP 20080630

99991231

SC-M

Quality

0899

SC-M11h

BHSP8522

FRY9SP 20101231

99991231

Revised

SC-M

Quality

9125

SC-M12a

BHSP3066

FRY9SP 20101231

99991231

Revised

SC-M

Quality

9125

SC-M12b

BHSPC257

FRY9SP 20101231

99991231

Revised

SC-M

Quality

9125

SC-M12c

BHSP2932

FRY9SP 20101231

99991231

Revised

SC-M

Quality

9125

SC-M12d

BHSP3049

FRY9SP 20080630

99991231

SC-M

Quality

0908

SC-M12e

BHSP8523

FRY9SP 20110630

99991231

No
Change
Revised

SC-M

Quality

0909

SC-M12eTX

TEXT8523

FRY9SP 20080630

99991231

SC-M

Quality

0910

SC-M12f

BHSP8524

FRY9SP 20110630

99991231

No
Change
Revised

SC-M

Quality

0911

SC-M12fTX

TEXT8524

FRY9SP 20080630

99991231

SC-M

Quality

0912

SC-M12f

BHSP8524

FRY9SP 20080630

99991231

SC-M

Quality

0914

SC-M12g

BHSP8525

FRY9SP 20110630

99991231

No
Change
No
Change
Revised

SC-M

Quality

0915

SC-M12gTX

TEXT8525

FRY9SP 20080630

99991231

SC-M

Quality

0916

SC-M12g

BHSP8525

FRY9SP 20080630

99991231

No
Change
No
Change

SC-M

Quality

0917

SC-M12g

BHSP8525

FRY9SP 20080630

99991231

SC-M

Quality

0918

SC-M13

BHSPC255

FRY9SP 20101231
FRY9SP 20101231

99991231
99991231

No
Change
Added
Revised

SC-M
SC-M

Quality
Quality

0919
9125

SC-M13
SC-M13

BHSPC255
BHSPC255

December 2012

Edit Test

Alg Edit Test

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-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 null or bhsp8521 ne 0 then text8521 ne
null
if text8521 ne null then bhsp8521 ne null or bhsp8521
ne 0
if (bhsp8521 ne 0 or null) then (bhsp8520 ne 0 or null)

SC-M12a should not be null and should not be
negative.
SC-M12b should not be null and should not be
negative.
SC-M12c should not be null and should not be
negative.
SC-M12d should not be null and should not be
negative.
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 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
bhsp3066 ne null and bhsp3066 ge 0
bhspc257 ne null and bhspc257 ge 0
bhsp2932 ne null and bhsp2932 ge 0
bhsp3049 ne null and bhsp3049 ge 0
if bhsp8523 ne null or bhsp8523 ne 0 then text8523 ne
null
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 bhspc254 is gt 0 then bhspc255 gt 0

If SI-Mem3 is greater than zero then SC-M13 should
be greater than zero.
SC-M13 should be less than or equal to SC-14b.
bhspc255 le bhsp3621
SC-M13 should not be null and should not be negative. bhspc255 ne null and bhspc255 ge 0

FR Y-9SP: EDIT-7 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20121231

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type
Quality

Edit
Target Item
Number
0921
SC-M14

MDRM
Number
BHSP6416

Edit Test

Alg Edit Test

SC-M

If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier then SC-M14 should equal "1" (yes) or "0"
(no).
SC-M14 should not be negative.

if the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier then bhsp6416 eq 1 or bhsp6416 eq 0

FRY9SP 20080630

99991231

FRY9SP 20101231

99991231

No
Change
Added

SC-M

Quality

9130

SC-M14

BHSP6416

SC-M

Intraseries

0922

SC-M15a

BHSP3524

If SC-M15a (previous) is not equal to null, then SCM15a (current) should not equal null.
If SC-M15a (previous) is equal to null, then SC-M15a
(current) should equal null.
If the reporting institution is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier, then SC-M15a should be equal to null.

if bhsp3524‐q2 ne null then bhsp3524‐q1 ne null

FRY9SP 20101231

99991231

Added

SC-M

Intraseries

0923

SC-M15a

BHSP3524

FRY9SP 20121231

99991231

Revised

SC-M

Quality

0924

SC-M15a

BHSP3524

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M15a

FRY9SP 20100630

99991231

No
Change
Added

BHSP3524

SC-M15a should not be negative.

bhsp3524 ge 0 or bhsp3524 eq null

SC-M

Intraseries

0928

SC-M15b

BHSP3526

if (bhsp3526‐q2 ne null) then (bhsp3526‐q1 ne null)

0929

SC-M15b

BHSP3526

Quality

9140

SC-M15b

BHSP3526

If SC-M15b (previous) is not equal to null, then SCM15b (current) should not equal null.
If SC-M15b (previous) is equal to null, then SC-M15b
(current) should equal null.
SC-M15b should not be negative.

FRY9SP 20100630

99991231

Added

SC-M

Intraseries

FRY9SP 20080630

99991231

SC-M

FRY9SP 20121231

99991231

No
Change
Revised

SC-M

Quality

0930

SC-M16a

BHSP3525

If the reporting institution is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier, then SC-M16a should be equal to null.

if the reporting institution is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files
as the top-tier then bhsp3525 eq null

FRY9SP 20101231

99991231

Added

SC-M

Intraseries

0936

SC-M16a

BHSP3525

if bhsp3525‐q2 ne null then bhsp3525‐q1 ne null

99991231

Added

SC-M

Intraseries

0937

SC-M16a

BHSP3525

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M16a

BHSP3525

FRY9SP 20100630

99991231

No
Change
Added

If SC-M16a (previous) is not equal to null, then SCM16a (current) should not equal null.
If SC-M16a (previous) is equal to null, then SC-M16a
(current) should equal null.
SC-M16a should not be negative.

FRY9SP 20101231

SC-M

Intraseries

0934

SC-M16b

BHSP3527

if (bhsp3527‐q2 ne null) then (bhsp3527‐q1 ne null)

FRY9SP 20100630

99991231

Added

SC-M

Intraseries

0935

SC-M16b

BHSP3527

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M16b

BHSP3527

FRY9SP 20080630

99991231

No
Change
No
Change

If SC-M16b (previous) is not equal to null, then SCM16b (current) should not equal null.
If SC-M16b (previous) is equal to null, then SC-M16b
(current) should equal null.
SC-M16b should not be negative.

SC-M

Intraseries

0950

SC-M17a

BHSP4778

If SC-M17e (previous) equals SC-M17e (current) and
SC-M17a (previous) is greater than ten thousand, then
SC-M17a (current minus previous) divided by SC-M17a
(previous) should not exceed +/- 20%.

if ((bhsp2794-q2 eq bhsp2794-q1) and (bhsp4778-q2
gt 10)) then ((((bhsp4778-q1 - bhsp4778-q2) /
bhsp4778-q2) ge -0.2) and (((bhsp4778-q1 - bhsp4778q2) / bhsp4778-q2) le 0.2))

FRY9SP 20080630

99991231

No
Change

SC-M

Quality

9140

SC-M17a

BHSP4778

SC-M17a should not be negative.

bhsp4778 ge 0 or bhsp4778 eq null

December 2012

bhsp6416 ge 0 or bhsp6416 eq null

if bhsp3524‐q2 eq null then bhsp3524‐q1 eq null
if the reporting institution is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier then bhsp3524 eq null

if (bhsp3526‐q2 eq null) then (bhsp3526‐q1 eq null)
bhsp3526 ge 0 or bhsp3526 eq null

if bhsp3525‐q2 eq null then bhsp3525‐q1 eq null
bhsp3525 ge 0 or bhsp3525 eq null

if (bhsp3527‐q2 eq null) then (bhsp3527‐q1 eq null)
bhsp3527 ge 0 or bhsp3527 eq null

FR Y-9SP: EDIT-8 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20080630

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

MDRM
Number
BHSPC427

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9140
SC-M17b

SC-M

SC-M17b should not be negative.

bhspc427 ge 0 or bhspc427 eq null

SC-M

Quality

9140

SC-M17c

BHSPC428

SC-M17c should not be negative.

bhspc428 ge 0 or bhspc428 eq null

SC-M

Intraseries

0965

SC-M17d

BHSP2792

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%.

if ((bhsp2796-q2 eq bhsp2796-q1) and (bhsp2792-q2
gt 10)) then ((((bhsp2792-q1 - bhsp2792-q2) /
bhsp2792-q2) ge -0.2) and (((bhsp2792-q1 - bhsp2792q2) / bhsp2792-q2) le 0.2))

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
Revised

SC-M

Quality

9140

SC-M17d

BHSP2792

SC-M17d should not be negative.

bhsp2792 ge 0 or bhsp2792 eq null

FRY9SP 20080630

99991231

SC-M

Quality

0968

SC-M17e

BHSP2794

SC-M

Quality

9140

SC-M17e

BHSP2794

If SC-M17e is greater than zero, then SC-M17a should if (bhsp2794 gt 0) then (bhsp4778 gt 0)
be greater than zero.
SC-M17e should not be negative.
bhsp2794 ge 0 or bhsp2794 eq null

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

SC-M

Quality

0975

SC-M17f

BHSP2796

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M17f

BHSP2796

FRY9SP 20121231

99991231

SC-M

Quality

0982

SC-M18

BHSPC161

For BHCs and SHCs only, If the reporting institution is a for BHCs and SHCs only, if the reporting institution is a
lower-tier holding company and files as the lower-tier, lower-tier holding company and files as the lower-tier
then SC-M18 should be equal to null.
then bhspc161 eq null

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change
No
Change

SC-M

Quality

9140

SC-M18

BHSPC161

SC-M18 should not be negative.

bhspc161 ge 0 or bhspc161 eq null

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M19

BHSPC159

SC-M19 should not be negative.

bhspc159 ge 0 or bhspc159 eq null

FRY9SP 20080630

99991231

SC-M

Quality

0985

SC-M20a

BHSPC700

SC-M

Quality

0986

SC-M20a

BHSPC700

If SC-M18 equals "1" (yes) and SC-M19 equals "1"
(yes) then SC-M20a should be null.
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 1 then bhspc700 eq
null
if bhspc161 eq 1 and bhspc159 eq 0 then (bhspc700 eq
1 or bhspc700 eq 0)

FRY9SP 20080630

99991231

FRY9SP 20080630

99991231

No
Change

SC-M

Quality

0988

SC-M20a

BHSPC700

If SC-M18 equals "0" (no), then SC-M19 should be null if bhspc161 eq 0 then ((bhspc159 eq null) and
and SC-M20a should be equal to "1" (yes) or "0" (no). (bhspc700 eq 1 or bhspc700 eq 0))

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M20a

BHSPC700

SC-M20a should not be negative.

bhspc700 ge 0 or bhspc700 eq null

FRY9SP 20080630

99991231

SC-M

Quality

0990

SC-M20b

BHSPC701

FRY9SP 20080630

99991231

No
Change
No
Change
No
Change

SC-M

Quality

0991

SC-M20b

BHSPC701

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).

if bhspc161 eq 1 and bhspc159 eq 1 then bhspc701 eq
null
if bhspc161 eq 1 and bhspc159 eq 0 then (bhspc701 eq
1 or bhspc701 eq 0)

FRY9SP 20080630

99991231

No
Change

SC-M

Quality

0992

SC-M20b

BHSPC701

If SC-M18 equals "0" (no), then SC-M19 should be null if bhspc161 eq 0 then ((bhspc159 eq null) and
and SC-M20b should be equal to "1" (yes) or "0" (no). (bhspc701 eq 1 or bhspc701 eq 0))

FRY9SP 20080630

99991231

No
Change

SC-M

Quality

9140

SC-M20b

BHSPC701

SC-M20b should not be negative.

FRY9SP 20080630
FRY9SP 20080630

December 2012

If SC-M17f is greater than zero, then SC-M17d should
be greater than zero.
SC-M17f should not be negative.

if (bhsp2796 gt 0) then (bhsp2792 gt 0)
bhsp2796 ge 0 or bhsp2796 eq null

bhspc701 ge 0 or bhspc701 eq null

FR Y-9SP: EDIT-9 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20121231

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

MDRM
Number
BHSPC252

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
1050
SC-M21

SC-M

If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier and SC-5a is equal to null, then SC-M21
should be equal to null.

If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier and bhsp0088 eq null then bhspc252 eq
null

FRY9SP 20121231

99991231

Revised

SC-M

Quality

0994

SC-M21

BHSPC252

SC-M

Quality

9140

SC-M21

BHSPC252

if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhspc252 eq
null
bhspc252 ge 0 or bhspc252 eq null

99991231

No
Change
Revised

If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M21
should be equal to null.
SC-M21 should not be negative.

FRY9SP 20080630

99991231

FRY9SP 20121231

SC-M

Quality

1051

SC-M22

BHSPC253

If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company, however, for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier and SC-5a is equal to null, then SC-M22
should be equal to null.

If the reporting institution is a top-tier holding
company and files as the top-tier or is a lower-tier
holding company that functions as the consolidated
top-tier for the FR Y-9SP or is a top-tier holding
company however for financial reporting purposes a
subsidiary holding company in the organization files as
the top-tier and bhsp0088 eq null then bhspc253 eq
null

FRY9SP 20121231

99991231

Revised

SC-M

Quality

0996

SC-M22

BHSPC253

FRY9SP 20080630

99991231

SC-M

Quality

9140

SC-M22

BHSPC253

if the reporting institution is a lower-tier holding
company and files as the lower-tier then bhspc253 eq
null
bhspc253 ge 0 or bhspc253 eq null

FRY9SP 20101231

99991231

No
Change
Added

If the reporting institution is a lower-tier holding
company and files as the lower-tier, then SC-M22
should be equal to null.
SC-M22 should not be negative.

SC-M

Quality

0995

SC-M23a

BHSPG234

FRY9SP 20101231

99991231

Revised

SC-M

Quality

0997

SC-M23a

BHSPG234

FRY9SP 20101231
FRY9SP 20110630

99991231
99991231

Added
Added

SC-M
SC-M

Quality
Quality

9140
1055

SC-M23a
SC-M23a

BHSPG234
BHSPG234

if (bhspg234 gt 0 and bhspa530 eq 1) then bhsp3151 gt
0
if (bhspg234 gt 0 and bhspa530 eq 0) then bhsp3283 gt
0
bhspg234 ge 0 or bhspg234 eq null
If bhspg234 gt 0 and bhspa530 eq 0 then bhspc702 gt
0

FRY9SP 20101231

99991231

Added

SC-M

Quality

0999

SC-M23b

BHSPG235

FRY9SP 20101231
FRY9SP 20101231

99991231
99991231

Added
Added

SC-M
Notes

Quality
Quality

9140
9150

SC-M23b
FN1

BHSPG235
BHSPK141

If SC-M23a is greater than 0 and SI-Mem2 is equal to
1, then SC-11 should be greater than 0.
If SC-M23a is greater than 0 and SI-Mem2 is equal to
0, then SC-16a should be greater than 0.
SC-M23a should not be negative.
If SC-M23a is greater than zero and SI-Memo 2 is
equal to zero, then SC-M4 should be greater than
zero.
If SC-M23b is greater than 0 and SI-Mem2 is equal to
0, then the sum of SC-13 and SC-16b should be greater
than 0.
SC-M23b should not be negative.
FN1 should not be null and should not be negative.

FRY9SP 20080630

99991231

Notes

Quality

1002

FN2

BHSP8527

FRY9SP 20110630

99991231

No
Change
Revised

Notes

Quality

1003

FN2TX

TEXT8527

FRY9SP 20080630

99991231

Notes

Quality

1004

FN3

BHSP8528

FRY9SP 20110630

99991231

No
Change
Revised

Notes

Quality

1005

FN3TX

TEXT8528

FRY9SP 20080630

99991231

No
Change

Notes

Quality

1006

FN4

BHSP8529

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 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

December 2012

if (bhspg235 gt 0 and bhspa530 eq 0) then
(bhsp3167+bhsp3230) gt 0
bhspg235 ge 0 or bhspg235 eq null
bhspk141 ne null and bhspk141 ge 0

FR Y-9SP: EDIT-10 of 11

Quality (Q) and Intraseries (I) Edits for the FR Y-9SP
(Effective as of December 31, 2012)

Series

Effective
Start Date
FRY9SP 20110630

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

Notes

FRY9SP 20080630

99991231

FRY9SP 20110630

99991231

December 2012

No
Change
Revised

Quality

Edit
Target Item
Number
1007
FN4TX

MDRM
Number
TEXT8529

Notes

Quality

1008

FN5

BHSP8530

Notes

Quality

1009

FN5TX

TEXT8530

Edit Test

Alg Edit Test

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 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-11 of 11

Worksheet
For the Y-9SP, Income Statement, Item 1(a),
‘‘Dividends from Bank Subsidiary(ies)’’
(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(ies)’’
(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(ies). (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(ies).’’)

%

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(ies) 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

FR Y-9SP
Worksheet June 2007

Worksheet
For the Y-9SP, Balance Sheet, Item 4(a),
‘‘Equity Investment in Bank Subsidiary(ies)’’
(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
27(a), 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(ies) 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 2012

WKSH-3