Parent Company Only Financial Statements for Large Holding Companies

Financial Statements for Holding Companies

FRY9LP_20180331_i_draft

Parent Company Only Financial Statements for Large Holding Companies

OMB: 7100-0128

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 7100-0128 can be found here:

Document [pdf]

Download: pdf | pdf

DRAFT
INSTRUCTIONS FOR PREPARATION OF

Parent Company Only Financial Statements
for Large Holding Companies

GENERAL INSTRUCTIONS

Who Must Report
A. Reporting Criteria
All bank holding companies, savings and loan holding
companies,1 securities holding companies and U.S intermediate holding companies (collectively “holding companies”), regardless of size, are required to submit ﬁnancial statements to the Federal Reserve, unless speciﬁcally
exempted (see description of exemptions below).
The speciﬁc reporting requirements for each holding
company depend upon the size of the holding company,
or other speciﬁc factors as determined by the appropriate
Federal Reserve Bank. Holding companies must ﬁle the
appropriate forms as described below:
(1) Holding Companies with Total Consolidated Assets
of $1 billion or More. Holding companies with total
consolidated assets of $1 billion or more (the top tier
of a multi-tiered holding company, when applicable)
must ﬁle:
(a) the Consolidated Financial Statements for 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 Holding Companies (FR Y-9LP) quarterly, as of the last calendar day of March, June,
September, and December.
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.
FR Y-9LP
General Instructions September 2016

Each holding company that ﬁles the FR Y-9C must
submit the FR Y-9LP for its parent company.
For tiered holding companies. When holding companies with total consolidated assets of $1 billion or
more, own or control, or are owned or controlled by,
other holding companies (i.e., are tiered holding
companies), only the top-tier holding company must
ﬁle the FR Y-9C for the consolidated 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 lower-tier holding company
(with consolidated assets of $1 billion or more) must
ﬁle the FR Y-9C.
In addition, such tiered holding companies, regardless
of the size of the subsidiary holding company, must
also submit, or have the holding company subsidiary
submit, a separate FR Y-9LP for each lower-tier
holding company.
(2) Holding Companies that are Employee Stock
Ownership Plans. 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 Holding Companies (FR Y-9ES) on an annual
basis, as of December 31. No other FR Y-9 series
form is required. However, holding companies that
are subsidiaries of ESOP holding companies (i.e., a
tiered holding company) must submit the appropriate
FR Y-9 series in accordance with holding company
reporting requirements.
(3) Holding Companies with Total Consolidated Assets
of Less Than $1 billion. Holding companies with
total consolidated assets of less than $1 billion must
ﬁle the Parent Company Only Financial Statements
for Small Holding Companies (FR Y-9SP) on a
GEN-1

DRAFT
General Instructions

semiannual basis, as of the last calendar day of June
and December.2
For tiered holding companies. When holding companies with total consolidated assets of less than
$1 billion, own or control, or are owned or controlled
by, other holding companies (i.e., are tiered holding
companies), the top-tier holding company must ﬁle
the FR Y-9SP for the top-tier parent company of the
holding company. In addition, such tiered holding
companies, must also submit, or have the holding
company subsidiary submit, a separate FR Y-9SP for
each lower-tier holding company.
When a holding company that has total consolidated
assets of less than 1 billion is a subsidiary of a
holding company that ﬁles the FR Y-9C, the holding
company that has total consolidated assets of less
than $1 billion would report on the FR Y-9LP rather
than the FR Y-9SP.
The instructions for the FR Y-9C, FR Y-9ES, and the
FR Y-9SP are not included in this booklet but may be
obtained from the Federal Reserve Bank in the district
where the holding company ﬁles its reports, or may be
found on the Federal Reserve Board’s public website
(www.federalreserve.gov/apps/reportforms).

B. Exemptions from Reporting the
Holding Company Financial Statements
The following holding companies do not have to ﬁle
holding company ﬁnancial statements:

2. The Reserve Bank with whom the reporting holding company ﬁles its
reports may require that a holding company with total consolidated assets
of less than $1 billion submit the FR Y-9C and the FR Y-9LP reports to
meet supervisory needs. Reserve Banks will consider such criteria including, but not limited to, whether the holding company (1) is engaged in
signiﬁcant nonbanking activities either directly or through a nonbank
subsidiary; (2) conducts signiﬁcant off-balance-sheet activities, including
securitizations or managing or administering assets for third parties, either
directly or through a nonbank subsidiary; or (3) has a material amount of
debt or equity securities (other than trust preferred securities) outstanding
that are registered with the Securities and Exchange Commission.
In addition, any 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.

GEN-2

(1) a 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.
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 holding company that reaches $1 billion 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 lowertier holding companies must begin reporting the FR Y9LP in March of the current year. If a top-tier holding
company reaches $1 billion or more in total consolidated
assets due to a business combination, then the 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 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 holding company reaches or exceeds $1 billion 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 holding
companies should ﬁle a complete FR Y-9LP going
forward). If a top-tier holding company’s total consolidated assets should subsequently fall to less than $1 billion for four consecutive quarters, then the holding
company may revert to ﬁling the FR Y-9SP (and any
lower-tier holding companies in those organizations may
revert to ﬁling the FR Y-9SP).

Where to Submit the Reports
Electronic Submission
All holding companies are required to submit their
completed reports electronically. Holding companies
should contact their district Reserve Bank or go to
www.frbservices.org/centralbank/reportingcentral/index
.html for procedures for electronic submission.
FR Y-9LP
General Instructions September 2016

DRAFT
General Instructions

When to Submit the Reports
The Parent Company Only Financial Statements for
Large Holding Companies(FR Y-9LP) are required to be
submitted as of March 31, June 30, September 30 and
December 31. The submission date is 45 calendar days
after the as of date unless that day fall on a weekend or
holiday (subject to the timely ﬁling provisions). For
example, the June 30 report must be received by August
14 and the September 30 report by November 14. The
term ‘‘submission date’’ is deﬁned as the date by which
the appropriate Reserve Bank must receive the holding
company’s FR Y-9LP.
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
would aid 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 and Equity
Method
Holding companies are required to prepare and ﬁle the
Parent Company Only Financial Statements for Large
Holding Companies in accordance with generally accepted
accounting principles (GAAP) and these instructions. All
reports shall be prepared in a consistent manner.
The 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 Large
Holding Companies can be prepared and ﬁled in accordance with these instructions and reﬂect a fair presentation of the holding company’s ﬁnancial condition and
results of operations.
Holding companies should retain workpapers and other
records used in the preparation of these reports.

Equity Method of Accounting for
Investments in Bank and Nonbank
Subsidiaries and Associated Companies
Each holding company in preparing its parent company
only ﬁnancial statements shall account for all investFR Y-9LP
General Instructions March 2015

ments in subsidiaries, associated companies, and those
corporate joint ventures over which the holding company
exercises signiﬁcant inﬂuence according to the equity
method of accounting, as prescribed by GAAP. The
equity method of accounting is described in Schedule PC, item 5. (Refer to the instructions for Schedule PC, item 5, ‘‘Investments in and receivables due from
subsidiaries and associated companies,’’ for the deﬁnitions of the terms subsidiary, associated company, and
corporate joint venture.)

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 holding company cannot
report a line item because of the nature of their organization. For example, if the parent company does not own
nonbank subsidiaries, Schedule PC-A, items 2(a) and
2(b) and Schedule PI, item 1(b) should be left blank. Also
if the parent company does not, directly or indirectly,
own any subsidiary holding companies, Schedule PC-A,
items 3(a) and 3(b) 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.
There may be areas in which a holding company wishes
more technical detail on the application of accounting
standards and procedures to the requirements of these
instructions. Such information may often be found in the
appropriate entries in the Glossary section of the instructions for the Consolidated Financial Statements for Holding Companies (FR Y-9C) or, in more detail, in the FASB
Accounting Standards Codiﬁcation. For purposes of these
instructions, the FASB Accounting Standards Codiﬁcation is referred to as ‘‘ASC.’’ The accounting entries in
the Glossary of the FR Y-9C instructions are intended
only to serve as an aid in speciﬁc reporting situations;
they do not, and are not intended to, constitute a comprehensive statement on accounting for holding companies.
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
holding company submits this report).
GEN-3

DRAFT
General Instructions

C. Rounding
All 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 may 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 the
totals and the sums of their components are identical.
On the Parent Company Only Financial Statements for
Large Holding Companies, ‘‘Total assets’’ (Schedule PC,
item 10) and ‘‘Total liabilities and equity capital’’ (Schedule PC, item 21), which must be equal, must be derived
from unrounded numbers and then rounded in order to
ensure that these two items are equal as reported.
For holding companies with total assets of less than
$10 billion, all dollar amounts must be reported in
thousands, with the ﬁgures rounded to the nearest thousand. Items less than $500 will be reported as zero. For
holding companies with total assets of $10 billion or
more, all dollar amounts may be reported in thousands,
but each holding company, at its option, may round the
ﬁgures reported to the nearest million, with zeros reported
in the thousands column. For holding companies exercising this option, amounts less than $500,000 will be
reported as zero.

D. Negative Entries
Except for the items listed below, negative entries are
generally not appropriate on the FR Y-9LP 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 PC, item 5, ‘‘Investments in and receivables due from subsidiaries and associated
companies,’’
(2) Schedule PC, item 20(d), ‘‘Retained Earnings,’’
(3) Schedule PC, item 20(e), ‘‘Accumulated other comprehensive income.’’
(4) Schedule PC, item 20(f), ‘‘Other equity capital
components.’’
(5) Schedule PC-A, items 1(a)(2)(a), 2(a)(2)(a), and
3(a)(2)(a), ‘‘Goodwill.’’
GEN-4

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 (Schedule PI) and Schedule PI-A ‘‘Cash Flow 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 holding company may request conﬁdential
treatment for the Parent Company Only Financial Statements for Large Holding Companies (FR Y-9LP) if the
holding company is of the opinion that disclosure of
speciﬁc commercial or ﬁnancial information in the report
would likely result in substantial harm to its competitive
position, or that disclosure of the submitted information
would result in unwarranted invasion of personal privacy.
A request for conﬁdential treatment must be submitted in
writing prior to the electronic submission of the report.
The request must discuss in writing the justiﬁcation for
which conﬁdentiality is requested and must demonstrate
the speciﬁc nature of the harm that would result from
public release of the information; merely stating that
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 subtraction 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 Large Holding Companies must be signed by
the Chief Financial Officer of the holding company (or by
FR Y-9LP
General Instructions March 2015

DRAFT
General Instructions

the individual performing this equivalent function). 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 web site report form should be used to
fulﬁll the signature and attestation requirement and this
page should be attached to the printout placed in the
holding company’s ﬁles.

The Federal Reserve also requests that 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, holding companies should contact
the appropriate Reserve Bank for information on submitting revised reports.

G. Amended Reports

(2) The Line Item Instructions for each schedule of the
report for the parent company only of the holding
company.

The Federal Reserve may require the ﬁling of amended
Parent Company Only Financial Statements for Large
Holding Companies if reports as previously submitted
contain signiﬁcant errors. In addition, a 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.

FR Y-9LP
General Instructions March 2015

H. Organization of the Instruction Book
The instruction book is divided into two sections:
(1) The General Instructions describing overall reporting
requirements.

Additional copies of this instruction book may be obtained
from the Federal Reserve Bank in the district where the
reporting holding company submits its FR Y-9LP reports,
or may be found on the Federal Reserve Board’s public
website (www.federalreserve.gov).

GEN-5

DRAFT
LINE ITEM INSTRUCTIONS FOR

Parent Company Only
Income Statement
Schedule PI

The Parent Company Only Income Statement, Schedule
PI, is to be presented on a calendar-year-to-date basis.
Line Item 1

Operating Income:

Line Item 1(a) Income from bank subsidiaries and
associated banks, excluding equity in undistributed
income.
Report the reporting holding company’s income from
direct investments in and transactions with direct and
indirect bank subsidiaries and associated banks according
to the appropriate captions, excluding equity in undistributed income.
Line Item 1(a)(1)

Dividends.

Report dividend income declared or paid to the reporting
holding company from bank subsidiaries and associated
banks.
Line Item 1(a)(2)

Interest.

Report interest income paid or payable to the reporting
holding company related to cash and balances due from
and extensions of credit to bank subsidiaries and associated banks.
Exclude interest from balances due from depository
institutions that are not related to the parent holding
company. Such interest should be reported in item 1(e)
below.
Line Item 1(a)(3)

Management and service fees.

Report management and service fees paid or payable to
the reporting holding company by the bank subsidiaries
and associated banks.
Line Item 1(a)(4)

Other.

Report all other income paid or payable by bank subsidiaries or associated banks to the reporting holding comFR Y-9LP
Schedule PI

June 2013

pany related to transactions with bank subsidiaries and
associated banks. Exclude amounts reported in
Items 1(a)(1), 1(a)(2), and 1(a)(3). Exclude the parent’s
equity in the undistributed earnings of bank subsidiaries
and associated banks.
Line Item 1(a)(5)

Total.

Report the sum of Items 1(a)(1) through 1(a)(4).
Line Item 1(b) Income from nonbank subsidiaries
and associated nonbank companies, excluding
equity in undistributed income.
Report the reporting holding company’s income from
direct investments in and transactions with direct and
indirect nonbank subsidiaries and associated nonbank
companies according to the appropriate captions, excluding equity in undistributed income. Exclude income from
banks, subsidiaries of banks, and Edge Act and Agreement subsidiaries.
Line Item 1(b)(1)

Dividends.

Report dividend income declared or paid to the reporting
holding company by nonbank subsidiaries and associated
nonbank companies.
Line Item 1(b)(2)

Interest.

Report interest income paid or payable to the reporting
holding company related to cash and balances due from
and extensions of credit to nonbank subsidiaries and
associated nonbank companies.
Line Item 1(b)(3)

Management and service fees.

Report management and service fee income paid or
payable by the nonbank subsidiaries and associated nonbank companies to the reporting holding company in
connection with services rendered to nonbank subsidiaries and associated nonbank companies.
PI-1

DRAFT
Schedule PI

Line Item 1(b)(4)

Other.

Report other income paid or payable to the reporting
holding company related to transactions with nonbank
subsidiaries and associated nonbank companies. Exclude
amounts reported in Items 1(b)(1), 1(b)(2), and 1(b)(3).
Line Item 1(b)(5)

Total.

Report the sum of Items 1(b)(1) through 1(b)(4).
Line Item 1(c) Income from subsidiary holding
companies and associated holding companies,
excluding equity in undistributed income.
This item is to be completed only by holding companies
that have subsidiary holding companies or associated
holding companies. Report the reporting holding
company’s income from direct investments in and transactions with direct and indirect subsidiary holding companies and associated holding companies according to
the appropriate captions, excluding equity in undistributed income.
Line Item 1(c)(1)

Dividends.

Line Item 1(c)(5)

Total.

Report the sum of Items 1(c)(1) through 1(c)(4).
Line Item 1(d)

Securities gains/(losses).

Report the net gain or loss realized by the reporting
holding company during the calendar year-to-date from
the sale, exchange, redemption, or retirement of all
securities. The gain or loss is the difference between the
sales price (excluding interest at the coupon rate accrued
since the last interest payment date, if any) and the book
value. If this net amount is a loss, enclose it in parentheses.
Do not adjust for applicable income taxes (income taxes
applicable to gains (losses) on securities are to be
included in the applicable income taxes reported in
item 4 below).
Line Item 1(e)

All other operating income.

Report all other operating income of the reporting holding company, exclusive of income from subsidiaries and
associated companies reported in Items 1(a), 1(b) and
1(c) above.

Report dividend income declared or paid to the reporting
holding company from subsidiary holding companies and
associated holding companies.

Report in this item any income from cash and balances
due from unrelated depository institutions.

Line Item 1(c)(2)

Line Item 1(f)

Interest.

Total Operating Income.

Report interest income paid or payable to the reporting
holding company related to cash and balances due from
and extensions of credit to subsidiary holding companies
and associated holding companies.

Sum of Items 1(a)(5), 1(b)(5) and 1(c)(5), 1(d), and 1(e).

Line Item 1(c)(3)

Report the total amount of expenses attributable to
(a) salaries and wages of officers and employees, and
(b) pensions and employee beneﬁts.

Management and service fees.

Report management and service fee revenue paid or
payable to the reporting holding company in connection
with services rendered to subsidiary holding companies
and associated holding companies.
Line Item 1(c)(4)

Other.

Report all other income paid or payable to the reporting
holding company related to transactions with subsidiary
holding companies and associated holding companies.
Exclude amounts reported in Items 1(c)(1), 1(c)(2), and
1(c)(3). Exclude the reporting holding company’s equity
in the undistributed earnings of subsidiary holding companies and associated holding companies.
PI-2

Line Item 2

Operating Expense.

Line Item 2(a)

Line Item 2(b)

Salaries and employee beneﬁts.

Interest expense.

Report the interest expense related to all debt instruments
issued by the reporting holding company for the purpose
of borrowing money as reported in Schedule PC, items
11, 12, 13(a), 13(b), 14, and 16.
Line Item 2(c)

Provision for loan and lease losses.

Report the amount charged against current operating
earnings to provide for actual and prospective loan and
lease losses.
Schedule PI

FR Y-9LP
March 2013

DRAFT
Schedule PI
Also include the tax benefit of an operating loss carryforward or
carryback for which the source of the income or loss in the current
year is reported in PI item 3 "Income (loss) before applicable income
taxes, discontinued operations and undistributed income."

Line Item 2(d)

Report the results of discontinued operations, if any, net of applicable income taxes, as determined in
accordance with the provisions of ASC Subtopic 205-20, Presentation of Financial Statements –
Discontinued Operations (formerly FASB Statement No. 144, “Accounting for the Impairment of LongLived Assets”). If the amount reported in this item is a net loss, report it with a minus (-) sign.

All other expenses.

Report all other operating expenses of the reporting
holding company that cannot properly be reported against
Items 2(a), 2(b), and 2(c). 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 on Schedule
PC, in item 18, ‘‘Balances due to subsidiaries and related
institutions.’’
applicable

bank subsidiaries and associated banks, less applicable
taxes. Report a loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(a)(1).
Line Item 7(b)

Nonbank.

Report the parent’s equity in undistributed income of
nonbank subsidiaries and associated nonbank companies,
less applicable taxes. Include equity in securities gains
or losses, extraordinary items, and cumulative effects of
income taxes, changes in accounting principles of nonbank subsidiaries
Line Item 2(e) Total operating expense.
discontinued and associated nonbanks, less applicable taxes. Report a
Sum of Items 2(a) through 2(d).
loss in parentheses.
operations
Line Item 3 Income (loss) before taxesand
and
undistributed
undistributed income.

Exclude any dividends declared or paid, which should be
reported in line item 1(b)(1).

income
(Item 1(f) minus Item 2(e)). Report a negative
amount in
parentheses.

Line Item 7(c)

Line Item 4

Applicable income taxes.

Report the total estimated amount of current and deferred
income taxes—Federal, State and local (estimated or
accrued)—on a parent company only basis for the period.
Holding companies that report a net tax beneﬁt on a
parent company only basis must enclose the amount in
parentheses. Exclude taxes reported below against Item
5.
Discontinued operations net of

Subsidiary holding companies.

Report the parent’s equity in undistributed income of
subsidiary holding companies and associated holding
companies, less applicable taxes. Include equity in securities gains or losses, extraordinary items, and cumulative
effects of changes in accounting principles of subsidiary
holding companies and associated holding companies,
less applicable taxes. Report a loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(c)(1).

applicable income taxes.

Line Item 5

Extraordinary items, net of tax effect.

Report the net amount of extraordinary items of the
reporting holding company less applicable taxes. Include
nonoperating items such as the cumulative effects of
changes in accounting principles.
Line Item 6 Income (loss) before undistributed
income of subsidiaries and associated companies.
Sum of Item 3 and Item 5, minus Item 4.
Line Item 7 Equity in undistributed income
(losses) of subsidiaries and associated companies.
Line Item 7(a)

Net Income (Loss).

Sum of Items 6, 7(a), 7(b) and 7(c).

Memoranda
Line Item M1 Noncash items included in
operating expense.
Report the amount considered by the reporting holding
company to represent noncash expenditures included in
the amount reported in Schedule PI, Item 2(e). Such items
include depreciation and amortization of intangible assets,
but are not limited to these items.

Bank.

Report the parent’s equity in undistributed income of bank
subsidiaries and of Edge Act and Agreement subsidiaries
and associated banks, less applicable taxes. Include equity
in securities gains or losses, extraordinary items, and
cumulative effects of changes in accounting principles of
FR Y-9LP
Schedule PI

Line Item 8

March 2013

March 2018

Line Item M2 Loan and lease ﬁnancing
receivables charged-off.
Report the amount of loan and lease ﬁnancing receivables that the reporting holding company has charged-off
on the parent company’s books.

discontinued operations

PI-3

DRAFT
Schedule PI

Line Item M3 Loan and lease ﬁnancing
receivables recoveries.
Report the amount of loan and lease ﬁnancing receivables that the reporting holding company has recovered
on the parent company’s books.
Line Item M4 Interest expense paid to
special-purpose subsidiaries that issued trust
preferred securities (included in item 2(d) above).
Report the amount of interest expense as of the year-todate reporting period that has been paid by the parent
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 PI,
item 2(d), ‘‘All other expenses.’’ See the instructions for
Schedule PI, item 2(d).
Memorandum item 5 is to be completed by 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 5 is to be completed by 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
Instrument – Overall (formerly FASB Statement 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 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.
PI-4

If the 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 PI, not as part of the
reported change in fair value of these assets and liabilities
for the year-to-date. The 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,
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
Statement of Position 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 PC
at fair value under a fair value option (excluding servicing assets and liabilities reported in Schedule PC, item 7,
‘‘Intangible assets,’’ and Schedule PC, item 17, ‘‘Other
Schedule PI

FR Y-9LP
March 2013

DRAFT
Schedule PI

liabilities,’’ respectively, and trading assets and trading
liabilities reported in Schedule PC, item 8, ‘‘Other
assets,’’ and Schedule PC, item 17, ‘‘Other liabilities,’’
respectively) resulting from the periodic marking of such
assets and liabilities to fair value should be reported as
“All other operating income” in Schedule PI, item 1(e).

FR Y-9LP
Schedule PI

March 2013

Line item M5 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 holding company has elected to
account for under the fair value option that is included in
item 1(f), ‘‘Total operating income.”

PI-5

DRAFT
LINE ITEM INSTRUCTIONS FOR

Cash Flow Statement
Schedule PI-A

General Instructions

(2) Equity in undistributed earnings of subsidiaries;

The purpose of the statement of cash ﬂows is to provide
information about the cash receipts and cash payments
of the holding company on a parent company only basis
during the reporting period. For purposes of reporting on
Schedule PI-A, the reporting period is calendar year-todate. The statement of cash ﬂows reﬂects the cash effects
during the reporting period from the parent holding
companies resulting from operations, investing, and
ﬁnancing. The cash ﬂow statement should be prepared in
accordance with ASC Subtopic 230-10, Statement of
Cash Flows — Overall (formerly FASB Statement No.
95, Statement of Cash Flows).

(3) Equity in extraordinary items of subsidiaries, when a
gain occurs;

For purposes of the statement of cash ﬂows, cash ﬂows
from investing activities include making and collecting
loans and acquiring and disposing of debt or equity
instruments and property, plant, and equipment. Cash
ﬂows from ﬁnancing activities include obtaining resources
from shareholders and providing them with a return on,
and a return of, their investment; borrowing money and
repaying amounts borrowed, or otherwise settling the
obligation; and obtaining and paying for other resources
obtained from creditors on long-term credit. Operating
activities include all transactions and other events that are
not deﬁned as investing or ﬁnancing activities. Operating
activities generally involve producing and delivering
goods and providing services. Cash ﬂows from operating
activities are generally the cash effects of transactions
and other events that enter into the determination of net
income.

Attention should be given to amounts reported on the
Cash Flow Statement. For Part I, Cash Flows from
Operating Activities, negative entries recorded with a
minus (-) sign must be used for:
(1) Gain on sales of assets;
March 2013

(5) Net change in other assets, when other assets increase.
Positive entries must be used for:
(1) Loss on the sales of assets;
(2) Equity in undistributed losses of subsidiaries;
(3) Equity in extraordinary items of subsidiaries, when a
loss occurs;

(4) Net change in other liabilities, when other liabilities
increase; and

(5) Net change in other assets, when other assets decrease.
For Part II, Cash Flows from Investing Activities, use
absolute values in items 1 through 6. In Item 7, ‘‘Other,
net,’’ negative entries should be recorded with a minus (-)
sign. Items 1, 3 and 5 will be subtracted when the sum is
determined for Part II in item 8. For Part III, Cash Flows
from Financing Activities, use absolute values in items 3
through 11. In Item 1, ‘‘Net change in purchased funds
and other short-term borrowings’’ and Item 12, ‘‘Other,
net,’’ negative entries should be recorded with a minus (-)
sign. Items 4, 6, 8, 10, and 11 will be subtracted when the
sum is determined for Part III, in item 13.

Part I. Cash Flows from Operating
Activities.

Negative Entries

FR Y-9LP
Schedule PI-A

(4) Net change in other liabilities, when other liabilities
decrease; and

March 2018

NOTE: Holding companies may carry securities and
other assets in a trading account. Cash receipts and cash
payments resulting from purchases and sales of securities
and other assets shall be classiﬁed as operating cash
ﬂows if those assets are acquired speciﬁcally for resale
PI-A-1

DRAFT
Schedule PI-A

and are carried at market value in a trading account.
Some loans are similar to securities in a trading account
in that they are originated or purchased speciﬁcally for
resale and are held for short periods of time. Cash
receipts and cash payments resulting from acquisitions
and sales of loans also shall be classiﬁed as operating
cash ﬂows if those loans are acquired speciﬁcally for
resale and are carried at market value or at the lower of
cost or market value.
Line Item 1

Equity in extraordinary items of

Not applicable

Report the amount of the equity in the extraordinary
items of the subsidiaries of the holding company during
the reporting period. Equity in the extraordinary items of
subsidiaries should be reﬂected as a negative entry and
recorded in parentheses rather than with a minus (2) sign
when a gain occurs. Equity in the extraordinary items of
subsidiaries should be reﬂected as a positive entry when a
loss occurs.

Net Income (loss).

Report the amount of net income (loss) for the parent
holding company during the reporting period year-todate. This amount should be equal to the amount reported
on Schedule PI, Line Item 8.
Line Item 2 Adjustments to reconcile net income
to net cash provided by operating activities.
Line Item 2(a)
taxes.

Line Item 2(b)

Line Item 2(e)

Net change in other liabilities.

Report the amount of the net change in the other liabilities of the parent holding company. When the net change
in liabilities reﬂects an increase, the entry should be
reﬂected as a positive entry. When the net change reﬂects
a decrease in liabilities, the entry should be reﬂected as a
negative entry and recorded in parentheses rather than
with a minus (2) sign.

Provision for deferred income
Line Item 2(f)

Report the amount of the provision for deferred income
taxes for the parent holding company during the reporting period.
(Gain) or loss on sales of assets.

Report the amount of the (gain) or loss of the sale of
assets by the parent holding company during the reporting period. A gain on the sale of assets should be
reﬂected as a negative entry and recorded in parentheses
rather than with a minus (2) sign. A loss on the sale of
assets should be reﬂected as a positive entry.
Line Item 2(c) Equity in undistributed (earnings)
losses of subsidiaries.
Report the amount of the equity in undistributed (earnings) losses of subsidiaries held by the holding company
during the reporting period. The amount should be
reported prior to accounting for equity in extraordinary
items of the subsidiaries. Equity in the earnings of
subsidiaries should be reﬂected as a negative entry and
recorded in parentheses rather than with a minus (2)
sign. Equity in the losses of subsidiaries should be
reﬂected as a positive entry.
PI-A-2

Line Item 2(d)
subsidiaries.

Net change in other assets.

Report the amount of the net change in the other assets of
the parent holding company that ﬂowed through Schedule PI, Income Statement. When the net change in assets
reﬂects an increase, the entry should be reﬂected as a
negative entry and recorded in parentheses rather than
with a minus (2) sign. When the net change reﬂects a
decrease in assets, the entry should be reﬂected as a
positive entry.
Line Item 2(g)

Other, net.

Report the net amount of cash provided or (paid) by the
parent holding company from operating activities that are
not reported in the Line Items above. When the ‘‘net,
other’’ reﬂects net cash provided, the amount must be
reﬂected as a positive entry. When the ‘‘net, other’’
reﬂects net cash paid, the amount must be reﬂected as a
negative entry and recorded in parentheses rather than
with a minus (2) sign.
Line Item 2(h) Total adjustments (sum of
items 2(a) through 2(g)).
Report the amount of the total adjustments to net income.
The amount is the sum of Part I, items 2(a) through 2(g).
Schedule PI-A

FR Y-9LP
March 2013

March 2018

DRAFT
Schedule PI-A

Line Item 3 Net cash provided (used) by operating
activities (sum of Part I, items 1 and 2(h)).
Report the amount of net cash provided (used) by
operating activities by the parent holding company. This
amount is the sum of Part I, items 1 and 2(h).

Part II. Cash Flows from Investing
Activities.
Line Item 1 Purchases of held-to-maturity and
available-for-sale securities.
Report the amount of held-to-maturity and available-forsale securities that were purchased by the parent holding
company during the reporting period.
Line Item 2 Sales and maturities of
held-to-maturity and available-for-sale securities.
Report the amount of held-to-maturity and available-forsale securities that were sold or matured with principal
received by the parent holding company during the
reporting period.

Line Item 7

Other, net.

Report the net amount of cash provided or (paid) by the
parent holding company from investing transactions that
are not properly reﬂected in items 1 through 6 above.
When the ‘‘net, other’’ reﬂects net cash provided, the
amount must be reﬂected as a positive entry. When the
‘‘net, other’’ reﬂects net cash paid, the amount must be
reﬂected as a negative entry and recorded in parentheses
rather than with a minus (2) sign.
Line Item 8 Net cash provided (used) by investing
activities (sum of Part II, items 2, 4, 6, and 7 minus
items 1, 3 and 5).
Report the amount of net cash provided (used) by
investing activities by the parent holding company. The
amount of net cash provided should be recorded in
parentheses rather than with a minus (2) sign. This
amount is the sum of Part II, items 2, 4, 6 and 7 minus
items 1, 3 and 5.

Part III. Cash Flows from Financing
Activities.

Line Item 3 Payments for investments in and
advances to subsidiaries.

Line Item 1 Net change in purchased funds and
other short-term borrowings.

Report the amount of investments in and advances to
subsidiaries made by the parent holding company to
subsidiaries during the reporting period.

Report the net amount of proceeds received from the
issuance of, and repayments made by the parent holding
company on obligations that have a remaining maturity
of one year or less during the reporting period. This
includes: investment securities sold under agreements to
repurchase; commercial paper, program notes, and master notes; and other borrowings with a remaining maturity of one year or less. The amount of cash paid must be
recorded as a negative entry with a minus (-) sign.

Line Item 4 Sale or repayment of investments in
and advances to subsidiaries.
Report the amount of investments in and advances to
subsidiaries repaid or redeemed by the subsidiaries to
the parent holding company during the reporting
period.
Line Item 5

Outlays for business acquisitions.

Report the net cash outlay paid for investments (other
than investments in subsidiaries or associated companies), assets acquired or businesses acquired, whether as
part of a third party’s operations or in whole.
Line Item 6

Proceeds from business divestitures.

Report the net amount of cash received as payment from
third parties for the divestiture or sale of assets that are
part of the holding company’s business operations.
FR Y-9LP
Schedule PI-A

March 2013

Line Item 2

Not applicable.

Line Item 3 Proceeds from advances from
subsidiaries.
Report the amount of proceeds from advances or loans
from subsidiaries to the parent holding company during
the reporting period.
Line Item 4 Repayment of advances from
subsidiaries.
Report the amount of repayments made by the parent
holding company on advances or loans from subsidiaries
during the reporting period.
PI-A-3

DRAFT
Schedule PI-A

Line Item 5
debt.

Proceeds from issuance of long-term

Report the amount of proceeds received by the parent
holding company from the issuance of obligations that
have a remaining maturity of more than one year during
the reporting period. This includes: other borrowed funds;
mandatory convertible securities; subordinated notes and
debentures; and limited-life preferred stock.
Line Item 6

Repayment of long-term debt.

Report the amount of repayments made by the parent
holding company on obligations that have a remaining
maturity of more than one year during the reporting
period. This includes: other borrowed funds; mandatory
convertible securities; subordinated notes and debentures; and limited-life preferred stock.
Line Item 7
stock.

Proceeds from issuance of common

Report the amount of the proceeds from the issuance of
common stock by the parent holding company during the
reporting period. The amount reported should include
any amounts associated with the issuance of common
stock that are carried in the surplus account.
Line Item 8

Payment to repurchase common stock

Report the amount of the payments made by the parent
holding company during the reporting period to repurchase common stock. The amount reported should include
any amounts associated with the repurchase of common
stock that have been carried in the surplus account.
Line Item 9
stock.

Proceeds from issuance of preferred

Report the amount of the proceeds from the issuance of
preferred stock by the parent holding company during the
reporting period. The amount reported should include
any amounts associated with the issuance of preferred
stock that are carried in the surplus account. Amounts
associated with the issuance of limited-life preferred
stock should be reported in Line Items 5 and 6 above.
Line Item 10
stock.

Payment to repurchase preferred

Report the amount of the payments made by the parent
holding company during the reporting period to repurchase or redeem preferred stock. Payments made to
PI-A-4

repurchase or redeem limited-life preferred stock should
be reported under Line Item 12 below.
Line Item 11

Dividends paid.

Report the amount of dividends paid on common and
preferred stock by the parent holding company. Dividends associated with limited-life preferred stock should
be reported under Line Item 12 below.
Line Item 12

Other, net.

Report the net amount of cash provided (used) by
ﬁnancing transactions that are not included in Line
Items 1 through 11 above. When the ‘‘net, other’’ reﬂects
net cash provided, the amount must be reﬂected as a
positive entry. When the ‘‘net, other’’ reﬂects net cash
paid, the amount must be reﬂected as a negative entry and
recorded in parentheses rather than with a minus (2)
sign.
Line Item 13 Net cash provided (used) by
ﬁnancing activities (sum of Part III, items 1, 3, 5, 7,
9, and 12 minus items 4, 6, 8, 10, and 11).
Report the amount of net cash provided (used) by
ﬁnancing activities by the parent holding company. The
amount of net cash used should be recorded in parentheses rather than with a minus (2) sign. This amount is the
sum of Part III, items 1, 3, 5, 7, 9, and 12 minus items 4,
6, 8, 10, and 11.

Part IV.

Cash and cash equivalents.

Line Item 1 Net increase (decrease) in cash and
cash equivalents (sum of Part I, item 3, Part II
item 8, and Part III, item 13).
Report the amount of the net increase (decrease) in cash
and cash equivalents. This amount is the sum of Part I,
item 3, Part II, item 8, and Part III, item 13.
Line Item 2 Cash and cash equivalents at
beginning of year.
Report the amount of cash and cash equivalents held at
the beginning of the year. For the purpose of reporting,
cash includes not only currency on hand but demand
deposits with ﬁnancial institutions. Cash also includes
other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit
additional funds at any time and also effectively may
Schedule PI-A

FR Y-9LP
March 2013

DRAFT
Schedule PI-A

withdraw funds at any time without prior notice or
penalty. Cash equivalents are short-term, highly liquid
investments that are both: readily convertible to known
amounts of cash and so near their maturity that they
present insigniﬁcant risk of changes in value because of
changes in interest rates. Generally, only investments
with original maturities of three months or less qualify
under this deﬁnition. Examples of items generally considered to be cash equivalents are Treasury bills, commercial paper, money market funds, and federal funds
sold.

FR Y-9LP
Schedule PI-A

March 2013

Line Item 3 Cash and cash equivalents, current
year-to-date (sum of Part IV, items 1 through 2).
Report the amount of cash and cash equivalents, current
year-to-date. This amount is the sum of Part IV, items 1
and 2.

PI-A-5

DRAFT
LINE ITEM INSTRUCTIONS FOR

Parent Company Only
Balance Sheet
Schedule PC

Assets
Line Item 1 Cash and balances due from
depository institutions.
Report in the appropriate item below all currency and
coin, demand, time and savings balances, and other cash
items due from any depository institution. 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 holding company.
Overdrafts should not be reported in this item. Overdrafts
with subsidiaries or affiliated companies should be
reported under item 18, ‘‘Balances due to subsidiaries
and related institutions.’’ Overdrafts with unrelated or
third party depository institutions should be reported
under item 13(b), ‘‘Borrowings with a remaining maturity of one year or less: Other borrowings.’’
Line Item 1(a) Balances with subsidiary or
affiliated depository institutions.
Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
subsidiary or affiliated depository institutions.
Line Item 1(b)
institutions.

Balances with unrelated depository

Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
unrelated depository institutions.
Line Item 2

Securities.

Report in the appropriate item below the value of all U.S.
Treasury securities, obligations of other U.S. GovernFR Y-9LP
Schedule PC

March 2013

ment agencies and corporations, obligations of States and
political subdivisions, bonds, notes, debentures, commercial paper, stock, etc. Exclude investments in subsidiaries
and associated companies, which are to be reported in
item 5 below.
Securities designated as available-for-sale are to be
reported at fair value. Securities designated as held-tomaturity are to be reported at amortized cost. Include the
amortization of premiums and accretion of discounts.
Net unrealized holding gains and losses on availablefor-sale securities shall be reported in Schedule PC,
item 20(e), ‘‘Accumulated other comprehensive income.’’
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. 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.
Line Item 2(a)

U.S. Treasury securities.

Report the appropriate value (i.e., fair value for U.S.
Treasury securities designated as available-for-sale and
amortized cost for U.S. Treasury securities designated as
held-to-maturity) of all U.S. Treasury securities, including all bills, certiﬁcates of indebtedness, notes, bonds,
and any securities issued under the Separate Trading of
Registered Interest and Principal of Securities (STRIPS)
program.
PC-1

DRAFT
Schedule PC

Exclude all obligations of U.S. Government agencies and
corporations (report in item 2(b)) and detached Treasury
security coupons and ex-coupon Treasury securities held
as the result of either their purchase or the holding
company’s stripping of such securities and Treasury
receipts such as CATs, TIGRs, COUGARs, LIONs, and
ETRs (report in item 2(c)).
Line Item 2(b) Securities of U.S. Government
agencies and corporations and securities issued by
states and political subdivisions.
Report in this item the appropriate value (i.e., fair value
or amortized cost) of all securities of U.S. Government
agencies and corporations (including U.S. Governmentsponsored agencies), other than the U.S. Treasury. Also
include all securities issued by states and political subdivisions in the U.S.

sury receipts such as CATs, TIGRs, COUGARs, LIONs,
and ETRs. Also include all holdings of commercial
paper.
Debt securities designated as available-for-sale shall be
reported at fair value. Debt securities designated as
held-to-maturity shall be reported at amortized cost.
Include as equity securities: common stock, perpetual
preferred stock, and warrants. All equity securities owned
by the parent company shall be carried at fair value and
are deﬁned as ‘‘available-for-sale’’ securities 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).
Line Item 3 Securities purchased under
agreements to resell.

For purposes of this item, states and political subdivisions in the U.S. include:

Report in this item securities purchased under agreements to resell.

(1) the ﬁfty States of the United States and the District of
Columbia and their counties, municipalities, school
districts, irrigation districts, and drainage and sewer
districts; and

Exclude from this item any securities purchased from
direct or indirect subsidiaries of the parent holding
company under agreements to resell. Such transactions
should be reported in item 5 below.

(2) the governments of Puerto Rico and of the U.S.
territories and possessions and their political
subdivisions.

When the subsidiary holding company in a multi-tier
organization is submitting this report, its transactions
with its parent(s) or with subsidiaries of its parent(s)
should be excluded from this item and reported in item 9
below.

Line Item 2(c)

Other debt and equity securities.

Report in this item all debt securities (not reported in
item 2(a) or 2(b) above) and all equity securities held by
the parent holding company with readily determinable
fair values.
Exclude all debt and equity investments in subsidiaries
and associated companies, which are to be reported in
item 5 below. Also, exclude equity securities held by the
parent holding company that do not have readily determinable fair values, which are to be reported in item 8
below. See the instructions for item 4, Schedule HC-F on
the FR Y-9C for further information on equity securities
without readily determinable fair values.
Include as debt securities: bonds, notes, and debentures
(including equipment trust certiﬁcates and collateralized
mortgage obligations) and detached U.S. Government
security coupons and ex-coupon U.S. Government securities held as the result of either their purchase or the
holding company’s stripping of such securities and TreaPC-2

Line Item 4

Loans and lease ﬁnancing receivables.

Line Item 4(a)

Loans.

Report in the appropriate subitems all loans by domicile
(U.S. and non-U.S.). Holding companies may report these
amounts net of any allocated transfer risk reserve.
Loans are extensions of credit resulting from either direct
negotiation between the holding company itself and its
customers or the purchase of such assets from others.
Loans may take the form of promissory notes, acknowledgments of advance, due bills, invoices, overdrafts,
commercial paper, acceptances held, factoring account
receivables, customers’ liability on trade acceptances,
and similar written or oral obligations.
Exclude loans and advances to subsidiaries and associated companies (to be reported in item 5, ‘‘Investments in
and receivables due from subsidiaries and associated
Schedule PC

FR Y-9LP
March 2013

DRAFT
Schedule PC

companies’’). Also exclude all holdings of commercial
paper, which should be reported in item 2(c) above, and
securities purchased under agreements to resell, which
are to be reported in item 3 above.
Domicile is used to determine the foreign (non-U.S.
addressee) or domestic (U.S. addressee) status of a
customer of the reporting parent company of a holding
company for the purposes of these reports. Domicile is
determined by the principal residential address of an individual or the principal business address of a corporation,
partnership, or sole proprietorship. If other addresses are
used for correspondence or other purposes, only the
principal address, insofar as it is known to the reporting
holding company, should be used in determining whether
a customer should be regarded as a U.S. or non-U.S.
addressee. For purposes of deﬁning customers of the
reporting holding company, U.S. addressees include residents of the 50 states of the United States, the District of
Columbia, Puerto Rico, and U.S. territories and possessions. Non-U.S. addressees include residents of any
foreign country. The term non-U.S. addressee generally
includes foreign-based subsidiaries of other U.S. banks
and holding companies.
Line Item 4(a)(1)

To U.S. addressees (domicile).

Report all loans to U.S. addressees.
Line Item 4(a)(2)
(domicile).

To non-U.S. addressees

Report all loans to non-U.S. addressees.
Line Item 4(b)

LESS: Unearned income on loans.

To the extent possible, the preferred treatment is to report
the speciﬁc loan categories net of unearned income. The
reporting parent company should enter in this item
unearned income only to the extent that it is not deducted
from items 4(a)(1) and 4(a)(2) above. If the reporting
parent company reports each loan item net of unearned
income, enter a zero or the word ‘‘none.’’

Held for investment
and loans held for

Line Item 4(c)

Loans, net of unearned sale
income.

Report the sum of items 4(a)(1) and 4(a)(2) less the
amount reported in item 4(b).
FR Y-9LP
Schedule PC

March 2013

March 2018

held for
investment
and loans
held for
Line Item 4(d)
ﬁnancing receivables, net of
sale,Lease
net of
unearned income.

Report the book value of all lease ﬁnancing receivables,
net of unearned income. Exclude lease receivables when
the lessee is a subsidiary or an associated company; such
leases are to be reported in item 5.
A lease is an agreement that transfers the right to use
land, buildings, or equipment for a speciﬁed period of
time. This ﬁnancing device is essentially an extension of
credit evidenced by an obligation between a lessee and
a lessor.
Line Item 4(e)
losses.

LESS: Allowance for loan and lease

Report the allowance for loan and lease losses as determined in accordance with generally accepted accounting
principles (GAAP).
Line Item 4(f) Loans and leases, net of unearned
income and allowance for loan and lease losses.
Report the sum of items 4(c) and 4(d) minus item 4(e).
Line Item 5 Investments in and receivables due
from subsidiaries and associated companies. (From
Schedule PC-A, item 4)
Report the amount of the holding company’s direct
investments in the stock of and all loans and receivables
due from all subsidiaries (whether consolidated or
unconsolidated), associated companies, and those corporate joint ventures over which the reporting holding
company exercises signiﬁcant inﬂuence (collectively
referred to as ‘‘investees’’). Investees include banks,
nonbank companies, and lower-tier holding companies.
Include the following in this item:
(1) the cost of the parent’s holdings of capital stock
of subsidiaries and associated companies including
any goodwill associated with the acquisitions;
(2) when the investment is in common stock, the parent’s proportionate share in the earnings or losses
(net of preferred dividends) of subsidiaries and associated companies since the date of their acquisition,
less common stock dividends declared or paid;
(3) any advances made to, and other receivables due
from, direct and indirect subsidiaries and associated
companies (including those taking the form of loans
PC-3

DRAFT
Schedule PC

and holdings of their bonds and debentures). Investments in the common stock of investees shall be
reported using the equity method of accounting in
accordance with GAAP. Under the equity method,
the carrying value of the holding company’s investment in the common stock of an investee is originally
recorded at cost but is adjusted periodically to record
as income the holding company’s proportionate share
of the investee’s earnings or losses and decreased by
the amount of any cash dividends received from the
investee and amortization of goodwill.
For bank holding companies the term ‘‘subsidiary’’ is
deﬁned by section 2(d) of the Bank Holding Company
Act and under Section 225.2 of Federal Reserve Regulation Y, which includes companies 25 percent or more
owned or controlled by another company and may
include companies less than 25 percent owned, if the
Board determined that they are controlled by the holding
company. For savings and loan holding companies the
term ‘‘subsidiary,’’ is deﬁned by Section 238.2 of Federal Reserve Regulation LL, which generally includes
companies more than 25 percent owned or controlled by
another company. However, for purposes of the Parent
Company Only Financial Statements for Holding Companies, a subsidiary is a company in which the parent
holding company directly or indirectly owns more than
50 percent of the outstanding voting stock.
An associated company is a corporation in which the
holding company, directly or indirectly, owns 20 to
50 percent of the outstanding voting stock and over
which the holding company exercises signiﬁcant inﬂuence. This 20 to 50 percent ownership is presumed to
carry ‘‘signiﬁcant’’ inﬂuence unless the holding company
can demonstrate the contrary to the satisfaction of the
Federal Reserve.
A corporate joint venture is a corporation owned and
operated by a group of companies (‘‘joint venturers’’), no
one of which has a majority interest, as a separate and
speciﬁc business or project for the mutual beneﬁt of
the joint venturers. Each joint venturer may participate,
directly or indirectly, in the management of the joint
venture. An entity that is a majority-owned subsidiary of
one of the joint venturers is not a corporate joint venture.
The amount reported for this item should equal the sum
of Schedule PC-A, items 1(a)(1) through 3(b)(2).
PC-4

Line Item 6 Premises and ﬁxed assets (including
capitalized leases).
Report the book value, less depreciation, of all premises,
furniture, ﬁxtures, and equipment purchased directly or
acquired by means of a capital lease. Exclude real estate
owned other than company premises. Such real estate is
to be reported in item 8, ‘‘Other assets.’’
Line Item 7 Intangible assets (other than reported
in item 5 above).
Report in the appropriate subitem the amount of intangible assets. Include in this item intangible assets that are
not properly reported as part of investments in subsidiaries (to be reported in item 5 above). Such intangibles
may arise from acquisitions of portions or segments of
another institution’s business, such as branch offices,
mortgage servicing portfolios, and credit card portfolios.
Intangible assets primarily result from business combinations accounted for under the purchase method in accordance with ASC Topic 805, Business Combinations
(formerly FASB Statement No. 141 (revised 2007) Business Combinations), that relate to the acquisition of a
subsidiary should be reﬂected in Schedule PC-A.
Purchase acquisition—In a purchase acquisition the
assets and liabilities of the acquired business must be
recorded on the books of the combined holding company
at their fair value. The fair value of an asset is generally
its market or appraised value and liabilities are generally
valued on a present value basis. Therefore, to the extent
possible, the cost of the acquisition is allocated to each
identiﬁable asset or liability being acquired or assumed.
Identiﬁable assets may be tangible (such as securities or
ﬁxed assets) or intangible (such as service contracts or
the estimated value of certain deposit relationships as
recognized by the Federal Reserve). Any excess of the
cost of the acquisition over the net fair value of the
identiﬁable assets and liabilities acquired or assumed is
purchased goodwill.
In a purchase acquisition, the historical equity capital
balances of the acquired business are not to be carried
forward to the balance sheet of the combined holding
company. If the reporting holding company has issued
any stock in connection with the acquisition, the fair
value of the shares issued shall be used in determining
the cost of the acquisition unless the net fair value of the
assets acquired and liabilities assumed presents a more
accurate measure of the value of the transaction. The
Schedule PC

FR Y-9LP
March 2013

DRAFT
Schedule PC

aggregate par or stated value of perpetual preferred or
common shares issued shall be credited to the acquiring
holding company’s appropriate stock account and any
excess of fair value over par or stated value of shares
issued (reduced by any direct costs of issuing the shares)
shall be credited to capital surplus. The operating results
of the acquired business are to be included in the income
and expenses of the reporting holding company only
from the date of acquisition.
Line Item 7(a)

Goodwill.

Report the amount (book value) of goodwill that is
reported on the balance sheet of the reporting holding
company and is not part of the investment in subsidiaries
and associated companies reported in Schedule PC,
item 5 ‘‘Investments in and receivables due from subsidiaries and associated companies.’’ This asset represents
the excess of the cost of a company over the sum of the
fair values of the tangible assets and identiﬁable intangible assets acquired less the fair value of liabilities
assumed in a business combination accounted for as a
purchase.
Line Item 7(b)

Mortgage servicing assets.

Report the carrying value of mortgage servicing assets,
i.e., the cost of acquiring contracts to service loans
secured by real estate that have been securitized or are
owned by another party, net of any related valuation
allowances. Exclude servicing assets resulting from contracts to service ﬁnancial assets other than loans secured
by real estate. Report nonmortgage servicing assets in
item 7(c), ‘‘Other identiﬁable intangibles.’’
See the Glossary entry for ‘‘servicing assets and liabilities’’ in the FR Y-9C instructions for further information.
Line Item 7(c)

Other identiﬁable intangibles.

Report the amount of other speciﬁcally identiﬁable intangible assets such as core deposit intangibles, and favorable leasehold rights.

Line Item 8

Other assets.

Report income earned, not collected, deferred income
taxes (if debit balance), and all other assets not properly
reported against items 1 through 7(c) above.
Line Item 9 Balances due from related
institutions, other than investments.
Line items 9(a) through 9(c) should be completed only
by lower-tier parent holding companies.
Report in this item all balances due from institutions
related to the reporting parent holding company, other
than those balances included in item 5 above.
Related institutions, for purposes of this item, consist
direct and indirect subsidiaries of the top-tier holding
company that are not direct or indirect subsidiaries of the
reporting (lower-tier) parent holding company.
Line Item 9(a)

Balances due from related banks.

Report in this item all cash and balances due from related
banks (i.e., banks directly or indirectly owned by the
top-tier parent holding company, excluding those directly
or indirectly owned by the reporting lower-tier parent
holding company). Exclude those balances included in
item 5 above.
Line Item 9(b)
companies.

Balances due from related nonbank

Report in this item all cash and balances due from related
nonbank companies (i.e., nonbank companies directly or
indirectly owned by the top-tier parent holding company,
excluding those directly or indirectly owned by the
reporting lower-tier parent holding company). Exclude
those balances included in item 5 above.
For purposes of this item, when the reporting holding
company is a multi-tier organization, related nonbank
companies exclude any related holding companies of the
respondent and the parent company(ies) of the respondent, which are to be reported in item 9(c).
Line Item 9(c)
companies.

Balances due from related holding

For purposes of this item, also include servicing assets
other than mortgage servicing assets (report mortgage
service assets in line 7(b) above).

Report in this item all balances due from subsidiary
holding companies, other than those balances included in
item 5 above.

Organization costs should not be included in this item but
should be expensed as incurred.

In addition, when a subsidiary holding company is ﬁling
this report, this item should include all balances due the

FR Y-9LP
Schedule PC

March 2013

PC-5

DRAFT
Schedule PC

respondent from its parent holding company or from any
holding company that is directly or indirectly owned or
controlled by the top-tier holding company.
Line Item 10

Total assets.

Sum of Items 1 through 9(c).

Liabilities and Stockholders’ Equity
Line Item 11

Deposits.

Report in this item any deposits issued by the holding
company parent. Such deposits include travellers’ checks
outstanding that have been issued by the holding company parent and any other deposits issued by branches of
the holding company parent.
Exclude any deposits issued by or held in subsidiaries of
the respondent holding company parent.
Line Item 12
repurchase.

Securities sold under agreements to

Report in this item securities sold under agreements to
repurchase.
Exclude from this item any securities sold to direct or
indirect subsidiaries of the parent holding company under
agreements to repurchase. Such transactions should be
reported in item 18 below.
When the subsidiary holding company in a multi-tier
organization is submitting this report, its transactions
with its parent(s) or with subsidiaries of its parent(s)
should be excluded from this item and reported in item 18
below.
Line Item 13 Borrowings with a remaining
maturity of one year or less.
Line Item 13(a)

Report the total amount of money borrowed by the
reporting holding company with a remaining maturity of
one year or less.
For purposes of this item, remaining maturity is the
amount of time remaining from the report date until ﬁnal
contractual maturity of a borrowing without regard to the
borrowing’s repayment schedule, if any.
Report the total amount of money borrowed with a
remaining maturity of one year or less:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on loans sold under repurchase agreements that
mature in more than one business day;
(4) by the creation of due bills representing the holding
company’s receipt of payment and similar instruments, whether collateralized or uncollateralized;
(5) by overdrawing ‘‘due from’’ balances with unrelated
depository institutions (borrowing created by overdrawing ‘‘due from’’ balances with related depository institutions should be reported in item 18).
(6) by selling assets that the reporting holding company
or its consolidated subsidiaries do not own, i.e., sell
short; and
(7) on any other obligation for the purpose of borrowing
money that has a remaining maturity of one year or
less and that is not reported elsewhere.
Exclude from this item:
(1) subordinated notes and debentures (report in Schedule
PC, item 16).
(2) securities sold under agreements to repurchase (report
in item 12 above).

Commercial paper.

Report the total amount outstanding of commercial paper
issued by the reporting holding company to unrelated
parties. Commercial paper consists of short-term negotiable promissory notes issued in the United States by
commercial businesses, including ﬁnance companies and
banks. Commercial paper matures in 270 days or less and
is not collateralized.
PC-6

Line Item 13(b) Other borrowed money with a
remaining maturity of one year or less.

Line Item 14 Other borrowed money with a
remaining maturity of more than one year.
For purposes of this item, remaining maturity is the
amount of time remaining from the report date until ﬁnal
contractual maturity of a borrowing without regard to the
borrowing’s repayment schedule, if any.
Schedule PC

FR Y-9LP
March 2013

DRAFT
Schedule PC

Report the total amount of money borrowed by the
reporting holding company with a remaining maturity of
more than one year:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on mortgages, liens, or other encumbrances on premises and ﬁxed assets and on other real estate owned
for which the reporting holding company is liable. If
the holding company is the lessee on capitalized
lease property, include the holding company’s liability for capitalized lease payments;
(4) on loans sold under repurchase agreements that
mature in more than one business day;
(5) by the creation of due bills representing the holding
of payment and similar instruments, whether collateralized or uncollateralized;
(6) by overdrawing ‘‘due from’’ balances with depository institutions (borrowing created by overdrawing
‘‘due from’’ balances with related depository institutions should be reported in item 18).
(7) by selling assets that the reporting holding company
does not own; and
(8) on any other obligation with a remaining maturity
of more than one year for the purpose of borrowing
money not reported elsewhere.
NOTE: When the parent 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.
Exclude from this item:
(1) securities sold under agreements to repurchase (report
in Schedule PC, item 12);
(2) subordinated notes and debentures (report in Schedule PC, item 16).

form of debt issued by a holding company. When issued
by a holding company, a subordinated note or debenture
is a form of unsecured long-term debt that is subordinated to other debt of the consolidated holding company.
Include in this line item the total amount of outstanding
equity contract notes and equity commitment notes that
qualify as capital, as deﬁned by the Federal Reserve
Board’s capital adequacy guidelines, 12 C.F.R., Part 225,
Appendix B.
For purposes of this item, also report the amount of any
outstanding limited-life preferred stock including 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. It excludes those issues of preferred stock
that automatically convert into perpetual preferred stock
or common stock at a stated date.
For purposes of this report, do not include instruments
generally referred to as trust preferred securities that
were issued out of special purpose entities. Such instruments should be reported in item 18 below, generally in
item 18(b), ‘‘Balances due to nonbank subsidiaries.’’
Line Item 17

Other liabilities.

Report expenses accrued and unpaid, deferred income
taxes (if credit balance), and all other liabilities that
cannot properly be reported in Schedule PC, items 11
through 16. Exclude balances due to subsidiaries and
related institutions (reported in Schedule PC, items 18(a),
18(b), or 18(c) below).
Line Item 18 Balances due to subsidiaries and
related institutions.
Report in this item all balances due to institutions related
to the parent holding company, including short- and
long-term borrowings, accrued interest payable, taxes
payable, and any other liabilities due to related institutions.

Line Item 15 Not applicable.
Line Item 16 Subordinated notes and debentures
(includes limited-life preferred stock and related
surplus).

Related institutions, for purposes of this item, consist of
direct and indirect subsidiaries of the reporting parent
holding company, both bank and nonbank. Where the
holding company is a multi-tier organization, ‘‘related
institutions’’ include subsidiary holding companies and
their direct and indirect subsidiaries.

Report the amount of subordinated debt of the reporting
holding company. A subordinated note or debenture is a

When a subsidiary holding company is ﬁling this report,
this item should include all balances due to its parent

FR Y-9LP
Schedule PC

March 2013

PC-7

DRAFT
Schedule PC

company(ies) and the parent’s direct and indirect subsidiaries as well as balances due to the respondent’s direct
and indirect subsidiaries.
Line Item 18(a)

Balances due to subsidiary banks.

Report in this item all balances due to a bank that is
directly or indirectly owned or controlled by the top-tier
parent holding company. Exclude balances due to related
nonbank depository institutions, which are to be reported
in item 18(b).
Line Item 18(b)
subsidiaries.

Balances due to nonbank

Report in this item all balances due to nonbank subsidiaries that are directly or indirectly owned or controlled by
the reporting parent 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.
For purposes of this item, when the reporting holding
company is a multi-tier organization, nonbank subsidiaries exclude any subsidiary holding companies of the
respondent and the parent company(ies) of the respondent, which are to be reported in item 18(c).
When the reporting holding company is a top-tier holding
company, this item should include only those transactions made directly by the reporting parent company with
direct or indirect nonbank subsidiaries. When the reporting holding company is a lower-tier holding company,
this item should include all balances due to related
nonbank subsidiaries, i.e., balances due to nonbank subsidiaries directly or indirectly owned or controlled by the
top-tier holding company.
Balances due to subsidiary holding companies are to be
reported in item 18(c).
Line Item 18(c)
companies.

Balances due to related holding

This item is to be reported only by tiered holding
companies. Report in this item all balances due to
subsidiary holding companies.
In addition, when a subsidiary holding company is ﬁling
this report, this item should include all balances due to its
parent holding company or to any holding company that
PC-8

is directly or indirectly owned or controlled by the
top-tier holding company.
Line Item 19

Not applicable.

Line Item 20

Equity capital.

Line Item 20(a) Perpetual preferred stock
(including related surplus).
Report the aggregate par or stated value of outstanding
perpetual preferred stock plus any amounts received in
excess of its par or stated value. Perpetual preferred stock
is preferred stock that does not have a stated maturity
date or that cannot be redeemed at the option of the
holder. It includes those issues of preferred stock that
automatically convert into common stock at a stated date.
Line Item 20(b)

Common stock (par value).

Report the aggregate par or stated value of common stock
issued.
Line Item 20(c) Surplus (exclude all surplus
related to preferred stock).
Report the net amount formally transferred to the surplus
account, including capital contributions, and any amount
received for common stock in excess of its par or stated
value on or before the report date. Also include in this
item the amount of stock-based 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).
Do not include any portion of the proceeds received from
the sale of limited-life preferred stock in excess of its par
or stated value (report in Schedule PC, item 16) or from
the sale of perpetual preferred stock in excess of its par or
stated value (report in Schedule PC, item 20(a)).
Line Item 20(d)

Retained earnings.

Report the amount of retained earnings.
Line Item 20(e)
income.

Accumulated other comprehensive

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
Schedule PC

FR Y-9LP
March 2013

DRAFT
Schedule PC

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 holding company’s
(and the holding company’s proportionate share of its
consolidated subsidiaries’) available-for-sale securities,
net of tax effects, as of the report date.

Line Item 20(g)

Not applicable.

Line Item 20(h)

Total equity capital.

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.

Memoranda items 1(a) and 1(b) are to be completed
by holding companies that have elected to account for
ﬁnancial instruments or servicing assets and
liabilities at fair value under a fair value option

Line Item 20(f)

Other equity capital components.

Report in this item all other equity capital components
including the total carrying value (at cost) of treasury
stock and unearned Employee Stock Ownership Plan
(ESOP) shares as of the report date.
NOTE: When the reporting holding company has included
in item 14 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 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 as a negative amount.
Report in this item as a negative amount notes receivable
that represent a capital contribution and are reported as a
deduction from equity capital in accordance with ASC
Subtopic 505-10, Equity – Overall (formerly EITF Issue
No. 85-1, Classifying Notes Received for Capital Stock)
and SEC Staff Accounting Bulletin No. 107 (Topic 4.E.,
Receivables from Sale of Stock, in the Codiﬁcation of
Staff Accounting Bulletins). Also report in this item as a
negative amount accrued interest receivable on such
notes receivable that are reported as a deduction from
equity capital in accordance with ASC Subtopic 505-10.
Interest income accrued on such notes receivable should
not be reported as interest income in Schedule PI, but as
additional paid-in-capital in Schedule PC, item 20(a) or
20(c), as appropriate. For further information, see the FR
Y-9C glossary entry for ‘‘capital contributions of cash
and notes receivable’’ and ASC Subtopic 505-10.
FR Y-9LP
Schedule PC

June 2014

Report the sum of items 20(a) through 20(f).
Line Item 21

Total liabilities and equity capital.

Report the sum of items 11 through 20(f).

Memoranda

Memoranda items 1(a) and 1 (b) are to be completed by
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 82510, Financial Instruments – Overall (formerly FASB
Statement 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 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.
Line Item M1 Financial assets and liabilities
measured at fair value under a fair value option.
Line Item M1(a)

Total assets.

Report the total fair value of all assets that the holding
company has elected to account for under the fair value
option that is included in Schedule PC, Parent Company
Only Balance Sheet.
Line Item M1(b)

Total liabilities.

Report the total fair value of all liabilities that the holding
company has elected to account for under the fair value
option that is included in Schedule PC, Parent Company
Only Balance Sheet.
PC-9

DRAFT
LINE ITEM INSTRUCTIONS FOR

Investments in Subsidiaries and
Associated Companies
Schedule PC-A

Line Item 1(a) Equity investments in bank
subsidiaries and associated banks.
Report in items 1(a)(1) and 1(a)(2)(a) and 1(a)(2)(b) the
reporting holding company’s equity investment in banks,
in Edge Act and Agreement subsidiaries, and, for purposes of this report, industrial banks that ﬁle the commercial bank Reports of Condition and Income with the
federal banking agencies. The reporting holding company should account for investments in common stock of
bank subsidiaries and associated banks by the equity
method. For further guidance refer to ASC Subtopic
323-10, Investments-Equity Method and Joint Ventures Overall (formerly APB Opinion No. 18, The Equity
Method of Accounting for Investments in Common Stock).
Line Item 1(a)(1)

Common and preferred stock.

The amount reported should include (1) the cost of the
reporting holding company’s holdings of capital stock
(including related surplus) in bank subsidiaries and associated banks exclusive of any intangibles (including
goodwill) applicable to common stock investments that
are reported in item 1(a)(2); and (2) in the case of
common stock investments, the reporting holding
company’s proportional share in their earnings and losses
(net of declared or cumulative preferred dividends of an
investee) since the date of their acquisition, less accumulated goodwill amortization and any common stock dividends declared or paid. Also add or deduct the cumulative amount of any adjustments since date of acquisition
resulting from differences between the fair value and
historical cost of the investee’s net assets.
This item includes any other equity elements including
the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the bank subsidiaries and associated banks 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
FR Y-9LP
Schedule PC-A June 2013

Statement No. 123(R), Shared-Based Payment), and
reported in Schedule PC, item 5, ‘‘investments in and
receivables due from subsidiaries and associated companies.’’
Line Item 1(a)(2)

Intangible assets.

Line Item 1(a)(2)(a)

Goodwill.

Report the amount of goodwill associated with the
acquisition of subsidiary banks and associated banks that
has not been ‘‘pushed down’’ to the books of the subsidiary banks and associated banks for ﬁnancial reporting
purposes. This asset represents the excess of the cost of
the bank subsidiaries over the sum of the fair values of
the tangible assets and identiﬁable intangible assets
acquired less the fair value of liabilities assumed in a
business combination involving a bank and accounted for
as a purchase.
For purposes of this schedule, any goodwill that has not
been pushed down to the books of the subsidiary banks
and associated banks, 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 banks and associated
banks should not be reported separately in this item. The
amount pushed down would be included as part of the
investment in subsidiary as reported in line item 1(a)(1),
‘‘Common and preferred stock.’’
Line Item 1(a)(2)(b)

Other identiﬁable intangibles.

Report the amount of other speciﬁcally identiﬁable intangible assets related to the acquisition of subsidiary banks
and associated banks, such as core deposit intangibles,
and favorable leasehold rights that have not been ‘‘pushed
down’’ to the books of the subsidiary banks and associated banks.
Organization costs should not be included in this item but
should be expensed as incurred.
PC-A-1

DRAFT
Schedule PC-A

For purposes of this schedule, other identiﬁable intangible assets that have not been pushed down to the books
of the subsidiary banks and associated banks, and are
included in the investment in subsidiary account on the
parent’s books, should be reported in this item. Any other
identiﬁable intangible assets that have been pushed down
to the books of the subsidiary banks and associated banks
should not be reported separately in this item. The
amount pushed down would be included as part of the
investment in subsidiary as reported in line item 1(a)(1),
‘‘Common and preferred stock.’’
Line Item 1(b) Nonequity investments in and
receivables due from bank subsidiaries and
associated banks.
Report in items 1(b)(1) and 1(b)(2) the reporting holding
company’s nonequity investments in and receivables due
from subsidiary banks and associated banks.

APB Opinion No. 18, The Equity Method of Accounting
for Investments in Common Stock).
Line Item 2(a)(1)

Common and preferred stock.

The amount reported should include (1) the cost of the
reporting holding company’s holdings of capital stock
(including related surplus) in nonbank subsidiaries and
associated nonbank companies exclusive of any
intangibles (including goodwill) applicable to common
stock investments reported in item 2(a)(2); and (2) in the
case of common stock investments, the reporting holding
company’s proportional share in their earnings and losses
(net of declared or cumulative preferred dividends of an
investee) since the date of the acquisition, less any
accumulated goodwill amortization and any common
stock dividends declared or paid.

Report all assets of the reporting holding company
(including loans, advances, notes, bonds, and debentures)
that represent extensions of credit to directly and indirectly held bank subsidiaries and associated banks and
investments in debt instruments issued by bank subsidiaries and associated banks.

This item includes any other equity elements including
the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the nonbank
subsidiaries and associated nonbank companies 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), SharedBased Payment), and reported in Schedule PC, item 5,
‘‘investments in and receivables due from subsidiaries
and associated companies.’’

Line Item 1(b)(2)

Line Item 2(a)(2)

Line Item 1(b)(1)
and debentures.

Loans, advances, notes, bonds,

Other receivables.

Report all other assets that represent claims of the
reporting holding company on subsidiary banks and
associated banks that cannot be properly reported in
item 1(b)(1).
Line Item 2(a) Equity investments in nonbank
subsidiaries and associated nonbank companies.
Report the reporting holding company’s direct investments in directly or indirectly held nonbank subsidiaries
and associated nonbank companies according to the
appropriate captions below. Exclude banks, Edge Act
and Agreement subsidiaries, and, for purposes of this
report, industrial banks that ﬁle the commercial bank
Reports of Condition and Income with the federal banking agencies. The reporting holding company should
account for investments in the common stock of such
nonbank companies by the equity method. For further
guidance refer to ASC Subtopic 323-10, InvestmentsEquity Method and Joint Ventures - Overall (formerly
PC-A-2

Intangible assets.

Line Item 2(a)(2)(a)

Goodwill.

Report the amount of goodwill associated with the
acquisition of nonbank subsidiaries and associated nonbank companies that has not been ‘‘pushed down’’ to the
books of the nonbank subsidiaries and associated nonbank companies for ﬁnancial reporting purposes. This
asset represents the excess of the cost of the nonbank
subsidiaries over the sum of the fair values of the tangible
assets and identiﬁable intangible assets acquired less the
fair value of liabilities assumed in a business combination involving nonbanks accounted for as a purchase.
For purposes of this schedule, any goodwill that has not
been pushed down to the books of the nonbank subsidiaries and associated nonbank companies, 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
subsidiaries and associated nonbank companies should
Schedule PC-A

FR Y-9LP
March 2013

DRAFT
Schedule PC-A

not be reported separately in this item. The amount
pushed down would be included as part of the investment
in subsidiary as reported in line item 2(a)(1), ‘‘Common
and preferred stock.’’
Line Item 2(a)(2)(b)

Other identiﬁable intangibles.

Report the amount of other speciﬁcally identiﬁable intangible assets related to the acquisition of nonbank subsidiaries and associated nonbank companies, such as core
deposit intangibles and favorable leasehold rights that
have not been ‘‘pushed down’’ to the books of the
nonbank subsidiaries and associated nonbank companies.
Organization costs should not be included in this item but
should be expensed as incurred.
For purposes of this schedule, any other identiﬁable
assets that have not been pushed down to the books of the
nonbank subsidiaries and associated nonbank companies,
and are included in the investment in subsidiary account
on the parent’s books, should be reported in this item.
Any other identiﬁable assets that have been pushed down
to the books of the nonbank subsidiaries and associated
nonbank companies should not be reported separately in
this item. The amount pushed down would be included as
part of the investment in subsidiary as reported in line
item 2(a)(1), ‘‘Common and preferred stock.’’
Line Item 2(b) Nonequity investments in and
receivables due from nonbank subsidiaries and
associated nonbank companies.
Report in Items 2(b)(1) and 2(b)(2) the reporting holding
company’s nonequity investment in and receivables due
from directly and indirectly held nonbank subsidiaries
and associated nonbank companies.
Line Item 2(b)(1)
and debentures.

Loans, advances, notes, bonds,

Report all assets of the reporting holding company
(including loans, advances, notes, bonds and debentures)
that represent extensions of credit to, and holdings of
debt instruments issued by, directly and indirectly held
nonbank subsidiaries and associated nonbank companies.

Line Item 3 This item is to be completed only by
holding companies that have subsidiary holding
companies or assocated holding companies.
Line Item 3(a) Equity investments in subsidiary
holding companies and associated holding
companies.
Report in items 3(a)(1) and 3(a)(2)(a) and 3(a)(2)(b) the
reporting holding company’s direct equity investment in
directly or indirectly held subsidiary holding companies.
The reporting holding company should account for
investments in common stock of subsidiary holding
companies and associated holding companies by the
equity method. (For further guidance refer to APB Opinion No. 18.)
Line Item 3(a)(1)

Common and preferred stock.

The amount reported should include (1) the cost of
the reporting holding company’s holdings of capital
stock in subsidiary holding companies and associated
holding companies exclusive of any intangibles, including goodwill, applicable to common stock investments
that is reported in item 3(a)(2); and (2) in the case of
common stock investments, the reporting holding
company’s proportional share in their earnings and losses
(net of declared or cumulative preferred dividends of an
investee) since the date of their acquisition, less accumulated goodwill amortization and any common stock dividends declared or paid.
This item includes any other equity elements including
the net unrealized holding gains (losses) on available-forsale securities that are recorded by the subsidiary holding
companies and associated holding companies and stockbased 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), and reported in Schedule PC, item 5, ‘‘investments in and receivables due from subsidiaries and
associated companies.’’
Line Item 3(a)(2)

Intangible assets.

Line Item 3(a)(2)(a)
Line Item 2(b)(2)

Other receivables.

Report all other assets that represent claims of the
reporting holding company on directly and indirectly
held nonbank subsidiaries and associated nonbank companies that cannot be properly reported in item 2(b)(1).
FR Y-9LP
Schedule PC-A March 2013

Goodwill.

Report the amount of goodwill associated with the
acquisition of subsidiary holding companies and associated holding companies that has not been ‘‘pushed down’’
to the books of the subsidiary holding companies and
associated holding companies for ﬁnancial reporting
PC-A-3

DRAFT
Schedule PC-A

purposes. This asset represents the excess of the cost of
the subsidiary holding companies over the sum of the fair
values of the tangible assets and identiﬁable intangible
assets acquired less the fair value of liabilities assumed in
a business combination accounted for as a purchase.

companies and associated holding companies should not
be reported separately in this item. The amount pushed
down would be included as part of the investment in
subsidiary as reported in line item 3(a)(1), ‘‘Common and
preferred stock.’’

For purposes of this schedule, any goodwill that has not
been pushed down to the books of the subsidiary holding
companies and associated holding companies, 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 holding company and associated holding companies should not be reported separately in this item. The
amount pushed down would be included as part of the
investment in subsidiary as reported in line item 3(a)(1),
‘‘Common and preferred stock.’’

Line Item 3(b) Nonequity investments in and
receivables due from subsidiary holding companies
and associated holding companies.

Line Item 3(a)(2)(b)

Other identiﬁable intangibles.

Report the amount of other speciﬁcally identiﬁable intangible assets related to the acquisition of directly or
indirectly held subsidiary holding companies and associated holding companies such as core deposit intangibles,
and favorable leasehold rights that have not been ‘‘pushed
down’’ to the books of the subsidiary holding companies
and associated holding companies.
Organization costs should not be included in this item but
should be expensed as incurred.
For purposes of this schedule, any other identiﬁable
assets that have not been pushed down to the books of the
subsidiary holding companies and associated holding
companies, and are included in the investment in subsidiary account on the parent’s books, should be reported in
this item. Any other identiﬁable assets that have been
pushed down to the books of the subsidiary holding

PC-A-4

Report in items 3(b)(1) and 3(b)(2) the reporting holding
company’s nonequity investments in and receivables due
from directly or indirectly held subsidiary holding companies and associated holding companies.
Line Item 3(b)(1)
and debentures.

Loans, advances, notes, bonds,

Report all assets of the reporting holding company
(including loans, advances, notes, bonds, and debentures)
that represent extensions of credit to directly or indirectly
held subsidiary holding companies and associated holding companies and investments in debt instruments issued
by directly or indirectly held subsidiary holding companies and associated holding companies.
Line Item 3(b)(2)

Other receivables.

Report all other assets that represent claims of the
reporting holding company on subsidiary holding companies and associated holding companies that cannot be
properly reported in item 3(b)(1).
Line Item 4

Total.

Report the sum of items 1(a)(1), 1(a)(2), 1(b)(1), 1(b)(2),
2(a)(1), 2(a)(2), 2(b)(1), and 2(b)(2) and if applicable
3(a)(1), 3(a)(2), 3(b)(1), and 3(b)(2). This amount should
equal the amount reported in Item 5 of Schedule PC,
Parent Company Only Balance Sheet.

Schedule PC-A

FR Y-9LP
March 2013

DRAFT
LINE ITEM INSTRUCTIONS FOR

Memoranda
Schedule PC-B

Line Item 1 Amount of assets scheduled to mature
within one year.
Report the amount of assets of the parent holding company that will be realized in cash, sold or consumed
within one year. (This item is equivalent to current assets
and includes cash.) Include in this item the assets that
have an original maturity of one year or more if they are
scheduled to mature in less than or equal to one year. In
addition, include contractual payments scheduled to be
repaid in one year or less, even when the remaining
maturity of the asset is more than a year.
Line Item 2 Amount of borrowings included in
Schedule PC, items 16 and 18 that is scheduled to
mature within one year.
Report all debt issued by the consolidated holding company and reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures,’’ and items 18(a), 18(b), and
18(c), ‘‘Balances due to subsidiaries and related institutions’’ that are scheduled to mature within one year,
regardless whether the debt has ﬁxed or ﬂoating rates.
Include serial sinking fund payments due within one year
and the current portion of any intermediate or long-term
debt due to be amortized within one year of the date of
the balance sheet.
Exclude limited-life preferred stock reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures.’’
Line Item 3 Amount of liabilities (other than
borrowings) scheduled to mature within one year.
Report in this item the amount of liabilities (other than
borrowings that are included in Schedule PC, items 16
and 18) that is scheduled to mature within one year.
Include contractual payments scheduled to be repaid in
less than or equal to one year, even when the remaining
maturity of the liability is over a year.
FR Y-9LP
Schedule PC-B

June 2013

This item should include all balances due to related
institutions (excluding borrowings from such institutions) that are scheduled to mature in less than or equal to
one year.
Exclude all borrowings, including those with a remaining
maturity of one year or less, and exclude limited-life
perferred stock reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures.’’
Line Item 4 Amount of borrowings from
unaffiliated parties guaranteed by the parent with
respect to the following subsidiaries.
Report in the appropriate subitem below the amount of
borrowings of subsidiaries from unaffiliated parties:
(1) that have been guaranteed by the respondent parent
holding company; (2) that involve sales of assets by the
subsidiaries where the parent holding company has
indemniﬁed the transfer of the assets by the subsidiaries
to third parties; (3) or any other borrowing by the holding
company subsidiaries where the parent holding company
would be required to assume any risk of loss in the event
that its subsidiaries failed to pay their obligations.
Lower-tier holding companies should report the amount
of borrowing from unaffiliated parties that they have
guaranteed with respect to their subsidiaries.
Line Item 4(a)

Bank.

Report the amount of borrowings of subsidiary banks and
associated banks that have been guaranteed (as described
above) by the reporting holding company.
Line Item 4(b)

Nonbank.

Report the amount of borrowings of subsidiary nonbank
companies that have been guaranteed (as described
above) by the reporting holding company.
PC-B-1

DRAFT
Schedule PC-B

Line Item 4(c) Related holding companies (report
only if a tiered holding company organization is
reporting).

ing company. Also include notes payable to special
purpose entities (SPEs) that issue trust preferred stock.

Report the amount of borrowings of subsidiary holding
companies that have been guaranteed (as described
above) by the reporting holding company.

Line Item 5(c) Related holding companies (report
only if a tiered holding company organization is
reporting).

Related holding companies, for purposes of reporting this
item, include any holding company that is 25 percent or
more owned or controlled, directly or indirectly, by the
top-tier holding company owning or controlling the
holding company submitting this FR Y-9LP. Related
savings and loan holding companies, for purposes of
reporting this item, include any savings and loan holding
company that is more than 25 percent owned or controlled, directly or indirectly, by top-tier savings and loan
holding company owning or controlling the holding
company submitting this FR Y-9LP.

Report the amount of borrowings of the reporting parent
holding company from related holding companies and
associated holding companies. The amount reported
should include the related holding companies holding of
debt instruments issued by the reporting parent holding
company.

Line Item 5 Borrowings by the parent from
subsidiaries and associated companies (included in
Schedule PC, item 18).
Report in the appropriate subheading below the amount
of outstanding borrowings by the reporting parent holding company from its subsidiaries and associated companies, including holdings of debt instruments issued by the
parent (included in item 18).
Line Item 5(a)

Bank.

Report the amount of borrowings of the parent holding
company from subsidiary banks and associated banks,
Edge Act and Agreement subsidiaries, and, for purposes
of this report, industrial banks that ﬁle the commercial
bank Reports of Condition and Income with the federal
banking agencies. The amount reported should include
the bank subsidiary’s holding of debt instruments issued
by the reporting parent holding company.
Line Item 5(b)

Nonbank.

Report the amount of borrowings of the parent company
from nonbank subsidiaries and associated nonbank companies (exclude banks, Edge Act and Agreement subsidiaries, and, for purposes of this report, industrial banks
that ﬁle the commercial bank Reports of Condition and
Income with the federal banking agencies). The amount
reported should include the nonbank subsidiary’s holding
of debt instruments issued by the reporting parent holdPC-B-2

Related bank holding companies, for purposes of reporting this item, include any bank holding company that
is 25 percent or more owned or controlled, directly or
indirectly, by the top-tier bank holding company owning
or controlling the holding company submitting this FR
Y-9LP. Related savings and loan holding companies, for
purposes of reporting this item, include any savings and
loan holding company that is more than 25 percent
owned or controlled, directly or indirectly, by top-tier
savings and loan holding company owning or controlling
the holding company submitting this FR Y-9LP.
Line Item 6
one year.

Long-term debt that reprices within

Report debt issued by the holding company (including
amounts of debt issued by the parent holding company
and held by a related institution) that has a remaining
maturity of more than one year but has a repricing
frequency of less than a year.
Include as long-term debt:
(1) Other borrowed money with a remaining maturity of
more than one year, excluding mortgage indebtedness and obligations under capitalized leases (Schedule PC, item 14);
(2) Mandatory convertible securities (included in Schedule PC, item 16); and
(3) Subordinated notes and debentures (Schedule PC,
item 16).
However, a holding company may choose to continue to
report their ﬂoating rate long- term debt by earliest
repricing opportunity if its records provide repricing data
on the length of time between the report date and the date
Schedule PC-B

FR Y-9LP
March 2013

DRAFT
Schedule PC-B

the rate can next change and provided that the consolidated holding company reports in the same manner. In
addition, holding companies also may choose to report
their long-term debt that can be repaid in more than one
payment on the basis of their scheduled contractual
payments if the consolidated holding company reports in
the same manner. Holding companies continuing to
report their ﬂoating rate debt by earliest repricing opportunity and their multipayment debt on the basis of
contractual payments should report in this item:
(1) the dollar amount of ﬂoating or variable rate longterm debt that can be repriced in less than one year
even if few, if any, of the contractual payments are
scheduled to be repaid within one year. If the multipayment debt has some contractual payments scheduled to be repaid within one year, but cannot be
repriced for one year or more, include the dollar
amount of the contractual payments to be repaid
within one year.
(2) the dollar amount of the schedule contractual payments that are to be repaid in less than one year if the
long-term debt has ﬁxed or predetemnined rates.
Exclude from this item commercial paper and other
borrowings that had a remaining maturity of one year or
less (Schedule PC, items 13(a) and 13(b)), and exclude
limited-life perferred stock reported in Schedule PC, item
16, ‘‘Subordinated notes and debentures.’’

Deﬁnitions for Item 6
A ﬁxed interest rate is a rate that is speciﬁed at the
origination of the transaction, is ﬁxed and invariable
during the term of the instrument, and is known to both
the borrower and the lender.

threshold (e.g., a line of credit where the interest
rate is 14% when the unpaid balance of amounts
advanced is $100,000 or less, and 12% when the
unpaid balance is more than $100,000).
A ﬂoating or adjustable interest rate is a rate that varies,
or can vary, in relation to an index, to some other interest
rate such as the rate on certain U.S. Government securities or the bank’s ‘‘prime rate’’ or to some other variable
criterion the exact value of which cannot be known in
advance. Therefore, the exact rate the instrument carries
at any subsequent time cannot be known at the time of
origination. If the interest rate can ﬂoat or be adjusted
daily, the rate is considered immediately adjustable, even
if the rate is not, in fact, changed.
For purposes of this item, when the rate on an instrument
with a ﬂoating or adjustable rate can no longer ﬂoat
because it has reached a ﬂoor or ceiling level, the
instrument is to be treated as ‘‘ﬁxed rate’’ rather than as
‘‘ﬂoating rate’’ until the rate is again free to ﬂoat.
Remaining maturity is the amount of time remaining
from the report date until the ﬁnal contractual maturity of
the instrument without regard to the instrument’s repayment schedule, if any.
Repricing frequency is how often the contract permits the
interest rate on an instrument to be changed (e.g., daily,
monthly, quarterly, semiannually, annually) without regard
to the length of time between the report date and the date
the rate can next change.
Line Item 7 Loans and lease ﬁnancing receivables
of the parent.

A predetermined interest rate is a rate that changes
during the term of the instrument on a predetermined
basis, with the exact rate of interest over the life of the
instrument known with certainty to both the borrower
and the lender when the instrument is acquired. Examples
of predetermined-rate transactions are:

Report in the appropriate subitem the total amount of the
parent holding company’s assets, including those in the
form of loans, lease ﬁnancing receivables, and placements, that are past due 90 days or more and still
accruing (item 7(a)) or in nonaccrual status (item 7(b)).
Include in this item the dollar amount of assets that have
been restructured, but are no longer in compliance with
the restructured terms and are now past due or in
non-accrual status.

(1) Instruments that carry a speciﬁed interest rate, for,
say, six months and thereafter carry a rate equal to a
speciﬁc percentage over the initial rate.

Line Item 7(a)
accruing.

Past due 90 days or more and still

Line Item 7(b)

Nonaccrual status.

(2) Instruments that carry a speciﬁed interest rate while
the transaction amount is below a certain threshold
amount but carry a different speciﬁed rate above that
FR Y-9LP
Schedule PC-B

March 2013

Report on a holding company parent company only basis
assets, including loans, lease ﬁnancing receivables, and
PC-B-3

DRAFT
Schedule PC-B

placements, that are past due or are in nonaccrual status.
Loan amounts should be reported net of unearned income
to the extent that the same categories of loans are
reported net of unearned income in Schedule PC. Report
the full outstanding balances of past due and nonaccrual
assets, as reported for the purposes of Schedule PC-B,
not simply the delinquent payments.

Deﬁnitions for Item 7
Past due—For purposes of this item, grace periods
allowed by the holding company after an asset technically has become past due but before the imposition of
late charges are not to be taken into account in determining past due status. Assets (including loans, lease ﬁnancing receivables, and placements) are to be reported in this
item when either the interest or principal is due and
unpaid 90 days or more and still accruing.
Furthermore, loans and lease ﬁnancing receivables are to
be reported as past due when either interest or principal is
unpaid in the following circumstances:
(1) Closed-end monthly installment loans are to be
reported as past due when the borrower is in arrears
(At a holding company’s option, loans and leases
with payments scheduled monthly may be reported
as past due when one scheduled payment is due and
unpaid for 30 days or more.) Other multipayment
obligations with payments scheduled other than
monthly are to be reported as past due when one
scheduled payment is due and unpaid for 30 days or
more.
(2) Open-end credit such as charge-card plans, check
credit, and other revolving credit plans are to be
reported as past due when the customer has not
made the minimum payment for two or more billing
cycles.
(3) Amortizing loans secured by real estate are to be
reported as past due when the borrower is in arrears
two or more monthly payments. (Holding company
may use 30 days as a proxy for a month if they
prefer.) Such obligations with payments scheduled
other than monthly are to be reported as past due
when one scheduled payment is due and unpaid for
30 days or more.
(4) Single payment and demand notes providing for the
payment of interest at stated intervals are to be
PC-B-4

reported as past due after one interest payment is due
and unpaid for 30 days or more.
(5) Single payment notes providing for the payment of
interest at maturity are to be reported as past due after
maturity if interest or principal remains unpaid for 30
days or more.
(6) Unplanned overdrafts are to be reported as past due if
the account remains continuously overdrawn for 30
days or more.
For purposes of this item, a full payment in computing
past due status for consumer installment loans (both
closed-end and open-end) is deﬁned to include a partial
payment equivalent to 90 percent or more of the contractual payment.
NOTE: The time period used for reporting past due status
as indicated above may not in all instances conform to
those utilized by the Federal Reserve in holding company
examinations.
Nonaccrual—For purposes of this item, assets (including
loans, lease ﬁnancing receivables, and placements) are to
be reported as being in nonaccrual status if: (a) they are
maintained on a cash basis because of deterioration in the
ﬁnancial position of the borrower, (b) payment in full of
interest or principal is not expected, or (c) principal or
interest has been in default for a period of 90 days or
more unless the obligation is both well secured and in the
process of collection.
A debt is ‘‘well secured’’ if it is secured (1) by collateral
in the form of liens on or pledges of real or personal
property, including securities, that have a realizable value
sufficient to discharge the debt (including accrued interest) in full, or (2) by the guaranty of a ﬁnancially
responsible party. A debt is ‘‘in the process of collection’’
if collection of the debt is proceeding in due course either
through legal action, including judgment enforcement
procedures, or, in appropriate circumstances, through
collection efforts not involving legal action which are
reasonably expected to result in repayment of the debt or
in its restoration to a current status.
NOTE: Loans to individuals for household, family, and
other personal expenditures and loans secured by 1–4 family residential properties on which principal or interest is
due and unpaid for 90 days or more are not required to be
reported as nonaccrual loans. Nevertheless, such loans
should be subject to other alternative methods of evaluation to assure that the holding company’s net income is
Schedule PC-B

FR Y-9LP
March 2013

DRAFT
Schedule PC-B

not materially overstated. To the extent that the holding
company has elected to carry any loans in nonaccrual
status on its books, such loans must be reported as
nonaccrual in this schedule.
Line Item 8 Loans of the parent restructured in
troubled debt restructurings that are in compliance
with their modiﬁed terms.
Report on a holding company parent company only basis
all loans and lease ﬁnancing receivables that have been
restructured because of a deterioration in the ﬁnancial
position of the obligor but, as of the report date, are in
compliance with the modiﬁed terms. Loan amounts
should be reported net of unearned income to the extent
that the same categories of loans are reported net of
unearned income in Schedule PC above.

Deﬁnition for Item 8
Loans restructured in troubled debt restructurings—For
purposes of this report, loans restructured in troubled
debt restructurings (i.e., renegotiated debt) includes those
loans restructured in troubled debt restructurings renegotiated to provide a reduction of either interest or principal
because of a deterioration in the ﬁnancial position of the
borrower. A loan extended or renewed at a stated interest
rate equal to the current interest rate for new debt with
similar risk is not considered a troubled debt restructuring.
Include in memoranda item 8 only those loans restructured in troubled debt restructurings that are in compliance with the modiﬁed terms of the renegotiation. If such
loans are past due or in nonaccrual status, they are to be
excluded from memoranda item 8 and reported in memoranda items 7(a) and 7(b) above.
Include all loans to individuals for household, family, and
other personal expenditures, and all loans secured by 1–4
family residential properties.
For further information, see ASC Subtopic 310-40,
Receivables – Troubled Debt Restructurings by Creditors
(formerly FASB Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings), as
amended by FASB Statement No. 114, Accounting by
Creditors for Impairment of a Loan.
See the instructions for memoranda item 1, Schedule
HC-C on the FR Y-9C for further information on loans
restructured in troubled debt restructurings.
FR Y-9LP
Schedule PC-B

March 2013

Line Item 9
Line Item 10

Not applicable.
Pledged securities.

Report the amortized cost of all held-to-maturity securities and the fair value of all available-for-sale securities,
included in Schedule PC, item 2, held by the reporting
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), such as performance
bonds on futures or forward contracts, or for any other
purpose.
Line Item 11(a) Fair value of securities classiﬁed
as available-for-sale in Schedule PC, item 2(a)
through 2(c).
Report in this item the fair value of all securities included
in Schedule PC, item 2(a) through 2(c), ‘‘Securities,’’ that
have been 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-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. 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 items 11(a) and 11(b) must equal the sum of
Schedule PC, item 2(a) through 2(c)).
Line Item 11(b) Amortized cost of securities
classiﬁed as held-to-maturity in Schedule PC,
item 2(a) through 2(c).
Report the amortized cost of securities classiﬁed as
held-to-maturity in Schedule PC, item 2(a) through 2(c).
(NOTE: The sum of items 11(a) and 11(b) must equal the
sum of Schedule PC, item 2(a) through 2(c)).
PC-B-5

DRAFT
Schedule PC-B

Line Item 12 Balances held by subsidiary banks of
the holding company due from other bank
subsidiaries of the holding company or due from
nonbank subsidiaries of the holding company.
Report in item 12(a) all balances (that is, balances due
from, securities, federal funds sold, securities purchased
under agreements to resell, loans, or any other assets) that
are booked as assets on the books of a subsidiary bank of
the holding company that are due from a bank that is a
direct or indirect subsidiary of the top tier parent holding
company.
Report in item 12(b) all balances (that is, balances due
from, securities, federal funds sold, securities purchased
under agreements to resell, loans, or any other assets) that
are booked as assets on the books of a subsidiary bank of
the holding company that are due from direct or indirect
nonbank subsidiaries of the top-tier parent holding company.
Lower-tiered holding companies should report in item
12(a) balances held by subsidiary banks of the lower-tier
holding company that are due from other subsidiary
banks of the lower-tier holding company or are due from
related banks that are direct or indirect subsidiaries of the
top-tier holding company.
Lower-tier holding companies should report in item 12(b)
balances held by bank subsidiaries of the lower-tier
holding company due from related nonbank subsidiaries
that are direct or indirect subsidiaries of the top-tier
holding company.
Exclude balances of foreign bank subsidiaries if they are
consolidated on the domestic bank subsidiary’s commercial Reports of Condition and Income (FFIEC 031).
Line Item 13 Balances held by subsidiary banks of
the holding company due to other bank subsidiaries
of the holding company or due to nonbank
subsidiaries of the holding company.
Report in item 13(a) liabilities (that is, deposits, federal
funds purchased, securities sold under agreements to
repurchase, borrowings, or other liabilities) that are on the
books of the subsidiary bank of the holding company that
are due to a bank that is a direct or indirect subsidiary of
the top-tier parent holding company.
Lower-tiered holding companies should report in item
13(a) balances held by subsidiary banks of the lower-tier
holding company that are due to other subsidiary banks
PC-B-6

of the lower-tier holding company or are due to related
banks that are direct or indirect subsidiaries of the
top-tier holding company.
Lower-tier holding companies should report in item 13(b)
balances held by bank subsidiaries of the lower-tier
holding company due to related nonbank the top-tier
holding company.
Report in item 13(b) all liabilities (that is, deposits,
federal funds purchased, securities sold under agreements to repurchase, borrowings, or other liabilities) that
are on the books of a subsidiary bank of the holding
company that are due to direct or indirect nonbank
subsidiaries of the top tier parent holding company.
Line Item 14 Holding company (parent company
only) borrowings not held by ﬁnancial institutions
or by insiders (including directors) and their
interests.
Report the amount of all borrowings (parent company
only) that are reported in Schedule PC, liability items 13
through 16 that are not held by ﬁnancial institutions or by
the holding company’s officers, directors, or shareholders
and their related interests. For reporting purposes for a
bank holding company, a related interest is a company in
which an officer, director, or shareholder controls 25 percent or more of its stock. For reporting purposes for a
savings and loan company, a related interest is a company in which an officer, director, or shareholder controls
more than 25 percent of its stock. Do not report borrowings that are held by former shareholders of the holding
company in this item.
Exclude limited-life perferred stock reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures.’’
Line Item 15 To be completed only by the top-tier
holding company for its consolidated nonbank and
thrift subsidiaries.
This item is to be completed only by the ﬁnancial
top-tier parent holding company that ﬁles the FR Y-9C.
Lower-tier holding companies that ﬁle this report (FR
Y-9LP) should leave items 15(a) through 15(h) blank.
A savings and loan holding company should not
include its consolidated savings association (as deﬁned
in Regulation LL) in items 15(a) through 15(h).
If the top-tier parent holding company is an ESOP, then
the lower-tier parent holding company should report in
Schedule PC-B

FR Y-9LP
March 2013

DRAFT
Schedule PC-B

memorandum items 15(a) through 15(h). The top-tier
ESOP holding company should leave memorandum items
15(a) through 15(h) blank.
For bank holding companies 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. For
savings and loan holding companies the term ‘‘subsidiary,’’ is deﬁned by Section 238.2 of Federal Reserve
Regulation LL, which generally included companies
more than 25 percent owned or controlled by another
company. However, for purposes of this reporting
item, the term ‘‘subsidiary’’ includes only companies
in which the holding company directly or indirectly
owns or controls more than 50 percent of the outstanding voting stock, and these companies have been
consolidated using generally accepted accounting principles for purposes of ﬁnancial reporting in the FR Y9C.
Nonbank subsidiaries, for purposes of reporting these
items, include but are not limited to: securities brokerage
and underwriting ﬁrms (including Section 20 subsidiaries); federal savings associations, federal savings banks
and thrift institutions; 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 savings and loan holding companies,
this deﬁnition of nonbank subsidiary excludes federal
savings associations, federal savings banks and thrift
institutions.
For purposes of reporting these items, foreign nonbank
subsidiaries include those subsidiaries that meet the
deﬁnition of a nonbank subsidiary provided above that
FR Y-9LP
Schedule PC-B

March 2013

have been consolidated using generally accepted accounting principles for purposes of ﬁnancial reporting in the
FR Y-9C, 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 and operating revenue among
the nonbanking subsidiaries should be eliminated, but
assets and operating revenue with the reporting 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 holding company or a subsidiary bank.
Include the combined assets and operating revenue of
inactive nonbanking subsidiaries to the extent that the
top-tier holding company directly or indirectly owns or
controls more than 50 percent of the outstanding voting
stock, and these companies have been consolidated using
generally accepted accounting principles for purposes of
reporting in the FR Y-9C.
Enter ‘‘zero’’ if the reporting top-tier holding company
does not have any nonbank subsidiary assets or operating
revenue to report.
Line Item 15(a) Total combined nonbank assets of
nonbank subsidiaries.
Report the dollar amount of the reporting 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 holding company should report in this
item all assets of nonbank subsidiaries, whether held
directly or indirectly or held through lower-tier holding
companies. The lower-tier parent holding company in
a multi-tier holding company who ﬁles this report (FR Y9LP) should leave items 15(a) through 15(h) blank.
PC-B-7

DRAFT
Schedule PC-B

Line Item 15(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 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 holding
company (e.g., loans to the parent holding company).
Report such balances in item 15(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 15(c) Total aggregate operating revenue
of nonbank subsidiaries.
Report the dollar amount of total aggregate operating
revenue of nonbank subsidiaries of the reporting holding
company. Nonbank operating revenue includes the operating revenue of all foreign and domestic nonbank subsidiaries (as deﬁned above) and their majority-owned
direct and indirect subsidiaries. Operating revenue is
deﬁned as the sum of total interest income and total
noninterest income (before deduction of expenses and
extraordinary items).
Line Item 15(d) Total combined thrift assets
included in 15(a). (To be completed only by a bank
holding company)
Report the dollar amount of combined assets of federal
savings associations, federal savings banks and thrift
subsidiaries that are included in the amount reported in
line item 15(a) above. Enter ‘‘zero’’ if the reporting
top-tier bank holding company does not have any thrift
assets to report.
Line Item 15(e) Total combined foreign nonbank
subsidiary assets included in 15(a).
Report the dollar amount of combined foreign nonbank
subsidiary assets that are included in the amount reported
PC-B-8

in line item 15(a) above. Enter ‘‘zero’’ if the reporting
top-tier holding company does not have any foreign
nonbank subsidiary assets to report.
Line Item 15(f) Number of nonbank subsidiaries
included in 15(a).
Report the number of nonbank subsidiaries that have
been included in the total combined nonbank subsidiary
assets reported in item 15(a) above. Enter ‘‘zero’’ if the
reporting top-tier holding company does not have any
nonbank subsidiaries.
Line Item 15(g) Number of thrift subsidiaries
included in 15(d). (To be completed only by a bank
holding company)
Report the number of federal savings associations, federal savings banks and thrift subsidiaries (including any
the total combined nonbank subsidiary assets reported
in line item 15(d) above. Enter ‘‘zero’’ if the reporting
top-tier bank holding company does not have any thrift
subsidiaries to report.
Line Item 15(h) Number of foreign nonbank
subsidiaries included in 15(e).
Report the number of foreign nonbank subsidiaries that
are included in the total combined nonbank subsidiary
assets reported in line item 15(e) above. Enter ‘‘zero’’ if
the reporting top-tier holding company does not have any
foreign nonbank subsidiaries to report.
Line Item 16 Notes payable to special-purpose
subsidiaries that issued trust preferred securities
(included in Schedule PC, item 18(b) and item 5(b)
above).
Report the outstanding amount of notes payable by the
parent 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 exchange for a deeply subordinated intercompany note from the parent company.
Schedule PC-B

FR Y-9LP
March 2013

DRAFT
Schedule PC-B

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 PC, item 18(b), ‘‘Bal-

FR Y-9LP
Schedule PC-B

March 2013

ance due to nonbank subsidiaries,’’ and item 5(b) above.
See the instructions for Schedule PC, item 18(b), and
item 5(b) above.

PC-B-9

DRAFT
LINE ITEM INSTRUCTIONS FOR

Notes to the Parent Company Only
Financial Statements

This section has been provided to allow holding companies to provide
additional explanations of the content of speciﬁc items in the parent company
only Financial Statements. The reporting holding company should include any
transactions reported on Schedules PI through PC-B that it wishes to explain or
that have been separately disclosed in the holding company’s quarterly reports
to its shareholders, in its press releases, or on its quarterly reports to the
Securities and Exchange Commission (SEC). Also include any transactions
which previously would have appeared as footnotes to Schedules PI through
PC-B.
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-9LP
Notes March 2013

LP Notes-1

DRAFT

Validity(V)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)
Eacheditinthechecklistmustbalance,roundingerrorsarenotallowed
Effective
StartDate
20150930
20150930
20150930
20150930
20150930
20150930

Effective
EndDate
99991231
99991231
99991231
99991231
99991231
99991231

Edit
Change
NoChange
NoChange
NoChange
NoChange
NoChange
NoChange

Schedule
Page1
Page1
Page1
Page1
Page1
Page1

EditType
Validity
Validity
Validity
Validity
Validity
Validity

Edit
Number
0110
0111
0112
0113
0114
0115

TargetItem
CFO
DATESIGN
CONTACTN
CONTACTP
CONTACTF
CONTACTE

FRY9LP 20160930

99991231

Revised

Validity

0125

PIͲ1a5

FRY9LP 20080331

99991231

NoChange PI

Validity

0135

PIͲ1b5

FRY9LP 20080331

99991231

NoChange PI

Validity

0150

PIͲ1c5

FRY9LP 20080331

99991231

NoChange PI

Validity

0170

PIͲ1f

FRY9LP 20080331
FRY9LP 20080331

99991231
99991231

NoChange PI
NoChange PI

Validity
Validity

0185
0195

PIͲ2e
PIͲ3

AlgEditTest
bhcpc490nenull
bhpxj196nenull
bhpx8901nenull
bhpx8902nenull
bhpx9116nenull
bhpx4086nenull
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
(bhcp0508+bhcp0512+bhcp0515+bhcp0518)eq
BHCP0520 SumofPIͲ1a1throughPIͲ1a4mustequalPIͲ1a5.
bhcp0520
(bhcp1275+bhcp1276+bhcp1277+bhcp1278)eq
BHCP1279 SumofPIͲ1b1throughPIͲ1b4mustequalPIͲ1b5.
bhcp1279
(bhcp0206+bhcp0207+bhcp0208+bhcp0209)eq
BHCP0210 SumofPIͲ1c1throughPIͲ1c4mustequalPIͲ1c5.
bhcp0210
SumofPIͲ1a5,PIͲ1b5,PIͲ1c5,PIͲ1dandPIͲ1emust (bhcp0520+bhcp1279+bhcp0210+bhcp4091+
BHCP4000 equalPIͲ1f.
bhcp0447)eqbhcp4000
(bhcp4135+bhcp4073+bhcp4230+bhcp0522)eq
BHCP4130 SumofPIͲ2athroughPIͲ2dmustequalPIͲ2e.
bhcp4130
BHCP4250 PIͲ1fminusPIͲ2emustequalPIͲ3.
(bhcp4000Ͳbhcp4130)eqbhcp4250

FRY9LP 20080331

99991231

NoChange PI

Validity

0215

PIͲ6

BHCP0496 SumofPIͲ3andPIͲ5minusPIͲ4mustequalPIͲ6.

FRY9LP 20080331
FRY9LP 20080331

99991231
99991231

NoChange PI
NoChange PIͲA

Validity
Validity

0230
0300

PIͲ8
PIͲ8

BHCP4340 SumofPIͲ6throughPIͲ7cmustequalPIͲ8.
BHCP4340 PIͲA(I)1mustequalPIͲ8.

(bhcp4250+bhcp4320Ͳbhcp4302)eqbhcp0496
(bhcp0496+bhcp3156+bhcp3147+bhcp3513)eq
bhcp4340
bhpa4340eqbhcp4340

FRY9LP 20080331

99991231

NoChange PIͲA

Validity

0315

PIͲA(I)2h

SumofPIͲA(I)2athroughPIͲA(I)2gmustequalPIͲ
BHCP3618 A(I)2h.

(bhcp3611+bhcp3612+bhcp3613+bhcp3614+
bhcp3615+bhcp3616+bhcp3617)eqbhcp3618

FRY9LP 20080331

99991231

NoChange PIͲA

Validity

0340

PIͲA(I)3

(bhpa4340+bhcp3618)eqbhcp3619

FRY9LP 20080331

99991231

NoChange PIͲA

Validity

0355

PIͲA(II)8

BHCP3619 SumofPIͲA(I)1andPIͲA(I)2hmustequalPIͲA(I)3.
SumofPIͲA(II)2,PIͲA(II)4,PIͲA(II)6andPIͲA(II)7
minusthesumofPIͲA(II)1,PIͲA(II)3andPIͲA(II)5
BHCP6589 mustequalPIͲA(II)8.
SumofPIͲA(III)1,PIͲA(III)3,PIͲA(III)5,PIͲA(III)7,
PIA(III)9andPIͲA(III)12minusthesumofPIͲA(III)4,
PIͲA(III)6,PIͲA(III)8,PIͲA(III)10andPIA(III)11must
BHCP6744 equalPIͲA(III)13.
SumofPIͲA(I)3,PIͲA(II)8andPIͲA(III)13must
BHCP6758 equalPIͲA(IV)1.

Series
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

FRY9LP 20080331

99991231

NoChange PIͲA

Validity

0375

PIͲA(III)13

FRY9LP 20080331

99991231

NoChange PIͲA

Validity

0385

PIͲA(IV)1

FRY9LP 20080331

99991231

NoChange PIͲA

Validity

0395

PIͲA(IV)3

FRY9LP 20080331

99991231

NoChange PC

Validity

0400

PCͲ4c

FRY9LP 20080331

99991231

NoChange PC

Validity

0402

PCͲ4f

September2016

MDRM
Number
BHCPC490
BHPXJ196
BHPX8901
BHPX8902
BHPX9116
BHPX4086

EditTest
CFOmustnotbenull.
DATESIGNmustnotbenull.
CONTACTNmustnotbenull.
CONTACTPmustnotbenull.
CONTACTFmustnotbenull.
CONTACTEmustnotbenull.

((bhcp6567+bhcp6573+bhcpf817+bhcp6588)Ͳ
(bhcp6552+bhcp6571+bhcpf737))eqbhcp6589
((bhcpf818+bhcp6592+bhcp6600+bhcp6607+
bhcp6619+bhcp6743)Ͳ(bhcp6596+bhcp6604+
bhcp8518+bhcp6741+bhcp6742))eqbhcp6744
(bhcp3619+bhcp6589+bhcp6744)eqbhcp6758

BHCP6775 SumofPIͲA(IV)1andPIͲA(IV)2mustequalPIͲA(IV)3. (bhcp6758+bhcp6773)eqbhcp6775
SumofPCͲ4a1andPCͲ4a2minusPCͲ4bmustequal
BHCP0364 PCͲ4c.
((bhcp0362+bhcp0363)Ͳbhcp2123)eqbhcp0364
SumofPCͲ4candPCͲ4dminusPCͲ4emustequalPCͲ
BHCP2125 4f.
((bhcp0364+bhcp2165)Ͳbhcp3123)eqbhcp2125

FRYͲ9LP:CHKͲ1of3

DRAFT

Validity(V)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)
Eacheditinthechecklistmustbalance,roundingerrorsarenotallowed

Series

Effective Effective
StartDate EndDate

Edit
Change

Edit
MDRM
Schedule EditType Number TargetItem Number

FRY9LP 20080331

99991231

NoChange PC

Validity

0406

PCͲ10

AlgEditTest
(bhcp5993+bhcp0010+bhcp0400+bhcp6791+
bhcp1299+bhcp0277+bhcp2125+bhcp0365+
bhcp2145+bhcp3163+bhcp3164+bhcp3165+
SumofPCͲ1athroughPCͲ3andPCͲ4fthroughPCͲ9c bhcp2160+bhcp3602+bhcp3603+bhcp3604)eq
BHCP2170 mustequalPCͲ10.
bhcp2170

FRY9LP 20080331

99991231

NoChange PC

Validity

0408

PCͲ20h

BHCP3210 SumofPCͲ20athroughPCͲ20fmustequalPCͲ20h.

(bhcp3283+bhcp3230+bhcp3240+bhcp3247+
bhcpb530+bhcpa130)eqbhcp3210

PCͲ21
PCͲ21

SumofPCͲ11throughPCͲ18candPCͲ20hmust
BHCP3300 equalPCͲ21.
BHCP3300 PCͲ21mustequalPCͲ10.

(bhcp2200+bhcp0279+bhcp2309+bhcp2332+
bhcp0368+bhcp4062+bhcp2930+bhcp3605+
bhcp3606+bhcp3607+bhcp3210)eqbhcp3300
bhcp3300eqbhcp2170

FRY9LP 20080331
FRY9LP 20080331

99991231
99991231

NoChange PC
NoChange PC

Validity
Validity

0410
0412

FRY9LP 20080331
FRY9LP 20080331

99991231
99991231

NoChange PCͲA
NoChange PCͲA

Validity
Validity

0416
0417

PCͲA3b2
PCͲ5

BHCP0205
BHCP0365

FRY9LP 20080331

99991231

NoChange PCͲB

Validity

0420

PCͲB11b

BHCP8517

FRY9LP 20080331
FRY9LP 20120630

99991231
99991231

NoChange PCͲB
NoChange PCͲB

Validity
Validity

0425
0426

PCͲB14
PCͲB15d

BHCP3152
BHCP2792

FRY9LP 20080331

99991231

NoChange PCͲB

Validity

0427

PCͲB15e

BHCP2793

FRY9LP 20080331
FRY9LP 20120630

99991231
99991231

NoChange PCͲB
NoChange PCͲB

Validity
Validity

0428
0429

PCͲB15f
PCͲB15g

BHCP2794
BHCP2796

FRY9LP 20150930

99991231

NoChange Notes

Validity

0455

FN1

BHCP5485

FRY9LP 20150930

99991231

NoChange Notes

Validity

0460

FN1

TEXT5485

FRY9LP 20150930

99991231

NoChange Notes

Validity

0465

FN2

BHCP5486

FRY9LP 20150930

99991231

NoChange Notes

Validity

0470

FN2

TEXT5486

FRY9LP 20150930

99991231

NoChange Notes

Validity

0475

FN3

BHCP5487

FRY9LP 20150930

99991231

NoChange Notes

Validity

0480

FN3

TEXT5487

FRY9LP 20150930

99991231

NoChange Notes

Validity

0485

FN4

BHCP5488

September2016

EditTest

(bhcp3239+bhcp3238+bhcp4485+bhcp0533+
bhcp0534+bhcp1273+bhcp0087+bhcp0536+
bhcp0537+bhcp0538+bhcp0201+bhcp0202+
SumofPCͲA1a1throughPCͲA3b2mustequalPCͲA4. bhcp0203+bhcp0204+bhcp0205)eqbhpa0365
PCͲA4mustequalPCͲ5.
bhpa0365eqbhcp0365
SumofPCͲB11aandPCͲB11bmustequalthesumof (bhcp8516+bhcp8517)eq(bhcp0400+bhcp6791+
PCͲ2athroughPCͲ2c.
bhcp1299)
PCͲB14mustbelessthanorequaltothesumofPCͲ bhcp3152le(bhcp2309+bhcp2332+bhcp0368+
13athroughPCͲ14andPCͲ16.
bhcp4062)
ForSLHCsonly,PCͲB15dmustequalnull.
forSLHCsonly,bhcp2792eqnull
ThesumofPCͲB15dandPCͲB15emustbelessthan
orequaltoPCͲB15a.
(bhcp2792+bhcp2793)lebhcp4778
ThesumofPCͲB15gandPCͲB15hmustbelessthan
orequaltoPCͲB15f.
(bhcp2796+bhcp2831)lebhcp2794
ForSLHCsonly,PCͲB15gmustequalnull.
forSLHCsonly,bhcp2796eqnull
Iffinancialdataisnotequaltonullorzero,thentext ifbhcp5485nenullandbhcp5485ne0then
datamustnotbenull.
text5485nenull
Iftextdataisnotequaltonull,thenfinancialdata iftext5485nenullthenbhcp5485nenulland
mustnotequalnullorzero.
bhcp5485ne0
Iffinancialdataisnotequaltonullorzero,thentext ifbhcp5486nenullandbhcp5486ne0then
datamustnotbenull.
text5486nenull
Iftextdataisnotequaltonull,thenfinancialdata iftext5486nenullthenbhcp5486nenulland
mustnotequalnullorzero.
bhcp5486ne0
Iffinancialdataisnotequaltonullorzero,thentext ifbhcp5487nenullandbhcp5487ne0then
datamustnotbenull.
text5487nenull
Iftextdataisnotequaltonull,thenfinancialdata iftext5487nenullthenbhcp5487nenulland
mustnotequalnullorzero.
bhcp5487ne0
Iffinancialdataisnotequaltonullorzero,thentext ifbhcp5488nenullandbhcp5488ne0then
datamustnotbenull.
text5488nenull

FRYͲ9LP:CHKͲ2of3

DRAFT

Validity(V)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)
Eacheditinthechecklistmustbalance,roundingerrorsarenotallowed

Series

Effective Effective
StartDate EndDate

Edit
Change

Edit
MDRM
Schedule EditType Number TargetItem Number

FRY9LP 20150930

99991231

NoChange Notes

Validity

0490

FN4

FRY9LP 20150930

99991231

NoChange Notes

Validity

0495

FN5

FRY9LP 20150930

99991231

NoChange Notes

Validity

0499

FN5

September2016

EditTest
AlgEditTest
Iftextdataisnotequaltonull,thenfinancialdata iftext5488nenullthenbhcp5488nenulland
TEXT5488 mustnotequalnullorzero.
bhcp5488ne0
Iffinancialdataisnotequaltonullorzero,thentext ifbhcp5489nenullandbhcp5489ne0then
BHCP5489 datamustnotbenull.
text5489nenull
Iftextdataisnotequaltonull,thenfinancialdata iftext5489nenullthenbhcp5489nenulland
TEXT5489 mustnotequalnullorzero.
bhcp5489ne0

FRYͲ9LP:CHKͲ3of3

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest
AlgEditTest
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ1bshould
belessthanorequaltothesumofHCͲ1a,HCͲ1b1,and ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp0010le
(bhck0081+bhck0395+bhck0397)
BHCP0010 HCͲ1b2.

FRY9LP 20080331 99991231 NoChange

Interseries 0666

PCͲ1b

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PC
PCͲA
PCͲA

Quality
Quality
Quality

9130
9220
9240

PCͲ1b
PCͲA2a2a
PCͲA3a1

FRY9LP 20080331 99991231 NoChange

PCͲA

Interseries 0697

PCͲA3a2a

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲA
PCͲA
PCͲA

Interseries 0699
Quality
9240
9240
Quality

PCͲA3a2b
PCͲA3b1
PCͲA3b2

BHCP0010 PCͲ1bshouldnotbenullandshouldnotbenegative. bhcp0010nenullandbhcp0010ge0
BHCP0087 PCͲA2a2ashouldnotbenull.
bhcp0087nenull
BHCP0201 PCͲA3a1shouldnotbenegative.
bhcp0201ge0orbhcp0201eqnull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,sumofPCͲ7a,
PCͲA1a2a,PCͲA2a2a,andPCͲA3a2ashouldbelessthan ForFRYͲ9LPfilersthatalsofileFRYͲ9C,(bhcp3163+
bhcp3238+bhcp0087+bhcp0202)lebhck3163
BHCP0202 orequaltoHCͲ10a.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,sumofPCͲ7b,
PCͲ7c,PCͲA1a2b,PCͲA2a2b,andPCͲA3a2bshouldbe ForFRYͲ9LPfilersthatalsofileFRYͲ9C,(bhcp3164+
lessthanorequaltothesumofHCͲM12a,HCͲM12b bhcp3165+bhcp4485+bhcp0536+bhcp0203)le
(bhck3164+bhckb026+bhck5507)
BHCP0203 andHCͲM12c.
BHCP0204 PCͲA3b1shouldnotbenegative.
bhcp0204ge0orbhcp0204eqnull
BHCP0205 PCͲA3b2shouldnotbenegative.
bhcp0205ge0orbhcp0205eqnull

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Intraseries 0107
Quality
9010

PIͲ1c1
PIͲ1c1

ForJune,September,andDecember,PIͲ1c1(current)
BHCP0206 shouldbegreaterthanorequaltoPIͲ1c1(previous).
BHCP0206 PIͲ1c1shouldnotbenegative.

if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0206Ͳq1gebhcp0206Ͳq2
bhcp0206ge0orbhcp0206eqnull

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Intraseries 0108
Quality
9010

PIͲ1c2
PIͲ1c2

ForJune,September,andDecember,PIͲ1c2(current)
BHCP0207 shouldbegreaterthanorequaltoPIͲ1c2(previous).
BHCP0207 PIͲ1c2shouldnotbenegative.

if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0207Ͳq1gebhcp0207Ͳq2
bhcp0207ge0orbhcp0207eqnull

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Intraseries 0109
Quality
9010

PIͲ1c3
PIͲ1c3

ForJune,September,andDecember,PIͲ1c3(current)
BHCP0208 shouldbegreaterthanorequaltoPIͲ1c3(previous).
BHCP0208 PIͲ1c3shouldnotbenegative.

if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0208Ͳq1gebhcp0208Ͳq2
bhcp0208ge0orbhcp0208eqnull

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI
PI

Intraseries 0110
Quality
9010
9010
Quality

PIͲ1c4
PIͲ1c4
PIͲ1c5

FRY9LP 20080331 99991231 NoChange

Interseries 0670

PCͲ3

ForJune,September,andDecember,PIͲ1c4(current)
BHCP0209 shouldbegreaterthanorequaltoPIͲ1c4(previous).
BHCP0209 PIͲ1c4shouldnotbenegative.
BHCP0210 PIͲ1c5shouldnotbenegative.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ3shouldbe
BHCP0277 lessthanorequaltoHCͲ3b.

if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0209Ͳq1gebhcp0209Ͳq2
bhcp0209ge0orbhcp0209eqnull
bhcp0210ge0orbhcp0210eqnull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp0277le
bhckb989

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ3

FRY9LP 20080331 99991231 NoChange

Interseries 0682

PCͲ12

BHCP0277 PCͲ3shouldnotbenullandshouldnotbenegative.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ12should
BHCP0279 belessthanorequaltoHCͲ14b.

bhcp0277nenullandbhcp0277ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp0279le
bhckb995

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ12

BHCP0279 PCͲ12shouldnotbenullandshouldnotbenegative.

bhcp0279nenullandbhcp0279ge0

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ4a1

BHCP0362 PCͲ4a1shouldnotbenullandshouldnotbenegative. bhcp0362nenullandbhcp0362ge0

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ4a2

BHCP0363 PCͲ4a2shouldnotbenullandshouldnotbenegative. bhcp0363nenullandbhcp0363ge0

September2016

FRYͲ9LP:EDITͲ1of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

bhcp0364nenullandbhcp0364ge0
bhcp0365nenull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp0368le
bhck2333

EditTest

AlgEditTest

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PC
PC

Quality
Quality

9130
9140

PCͲ4c
PCͲ5

FRY9LP 20080331 99991231 NoChange

Interseries 0688

PCͲ14

BHCP0364 PCͲ4cshouldnotbenullandshouldnotbenegative.
BHCP0365 PCͲ5shouldnotbenull.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ14should
BHCP0368 belessthanorequaltoHCͲM14c.

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ14

BHCP0368 PCͲ14shouldnotbenullandshouldnotbenegative.

bhcp0368nenullandbhcp0368ge0

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ2a

bhcp0400nenullandbhcp0400ge0

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

0810

PCͲB10

BHCP0400 PCͲ2ashouldnotbenullandshouldnotbenegative.
PCͲB10shouldbelessthanorequaltothesumofPCͲ
BHCP0416 2athroughPCͲ2c.

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PI

Quality
Quality

9260
9020

PCͲB10
PIͲ1e

FRY9LP 20160930 99991231 Revised

PCͲB

Quality

0740

PCͲB5a

BHCP0416 PCͲB10shouldnotbenullandshouldnotbenegative. bhcp0416nenullandbhcp0416ge0
BHCP0447 PIͲ1eshouldnotbenull.
bhcp0447nenull
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
bhcp0467lebhcp3605
BHCP0467 B5ashouldbelessthanorequaltoPCͲ18a.

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲB
PI

Quality
Quality
Quality

9260
2070
9060

PCͲB5a
PCͲB5a
PIͲ6

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP0467 B5ashouldnotbenullandshouldnotbenegative.
BHCP0467 ForNonͲBankIHCs,PCͲB5ashouldequalnull
BHCP0496 PIͲ6shouldnotbenull.

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0467nenullandbhcp0467ge0
ForNonͲBankIHCs,BHCP0467eqnull
bhcp0496nenull
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,if(mmͲ
q1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0508Ͳq1gebhcp0508Ͳq2

bhcp0416le(bhcp0400+bhcp6791+bhcp1299)

FRY9LP 20160930 99991231 Revised

Intraseries 0500

PIͲ1a1

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,For
June,September,andDecember,PIͲ1a1(current)
BHCP0508 shouldbegreaterthanorequaltoPIͲ1a1(previous).

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PI
PI

Quality
Quality

PIͲ1a1
PIͲ1a1

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PIͲ1a1 ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0508nenullandbhcp0508ge0
BHCP0508 shouldnotbenullandshouldnotbenegative.
BHCP0508 ForNonͲBankIHCs,PIͲ1a1shouldequalnull
ForNonͲBankIHCs,BHCP0508eqnull

9000
2000

FRY9LP 20160930 99991231 Revised

Intraseries 0100

PIͲ1a2

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,For
June,September,andDecember,PIͲ1a2(current)
BHCP0512 shouldbegreaterthanorequaltoPIͲ1a2(previous).

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PI
PI

Quality
Quality

PIͲ1a2
PIͲ1a2

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PIͲ1a2 ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0512nenullandbhcp0512ge0
BHCP0512 shouldnotbenullandshouldnotbenegative.
BHCP0512 ForNonͲBankIHCs,PIͲ1a2shouldequalnull
ForNonͲBankIHCs,BHCP0512eqnull

9000
2005

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,if(mmͲ
q1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0512Ͳq1gebhcp0512Ͳq2

FRY9LP 20160930 99991231 Revised

Intraseries 0101

PIͲ1a3

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,For
June,September,andDecember,PIͲ1a3(current)
BHCP0515 shouldbegreaterthanorequaltoPIͲ1a3(previous).

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PI
PI

Quality
Quality

PIͲ1a3
PIͲ1a3

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PIͲ1a3 ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0515nenullandbhcp0515ge0
BHCP0515 shouldnotbenullandshouldnotbenegative.
BHCP0515 ForNonͲBankIHCs,PIͲ1a3shouldequalnull
ForNonͲBankIHCs,BHCP0515eqnull

September2016

9000
2010

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,if(mmͲ
q1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0515Ͳq1gebhcp0515Ͳq2

FRYͲ9LP:EDITͲ2of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest

AlgEditTest

FRY9LP 20160930 99991231 Revised

Intraseries 0102

PIͲ1a4

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,For
June,September,andDecember,PIͲ1a4(current)
BHCP0518 shouldbegreaterthanorequaltoPIͲ1a4(previous).

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PI
PI

Quality
Quality

9000
2015

PIͲ1a4
PIͲ1a4

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PIͲ1a4 ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0518nenullandbhcp0518ge0
BHCP0518 shouldnotbenullandshouldnotbenegative.
BHCP0518 ForNonͲBankIHCs,PIͲ1a4shouldequalnull
ForNonͲBankIHCs,BHCP0518eqnull

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PI
PI

Quality
Quality

9000
2020

PIͲ1a5
PIͲ1a5

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PIͲ1a5 ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0520nenullandbhcp0520ge0
BHCP0520 shouldnotbenullandshouldnotbenegative.
BHCP0520 ForNonͲBankIHCs,PIͲ1a5shouldequalnull
ForNonͲBankIHCs,BHCP0520eqnull

FRY9LP 20080331 99991231 NoChange

Intraseries 0113

PIͲ2d

ForJune,September,andDecember,PIͲ2d(current)
BHCP0522 shouldbegreaterthanorequaltoPIͲ2d(previous).

if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0522Ͳq1gebhcp0522Ͳq2

FRY9LP 20080331 99991231 NoChange

Quality

9050

PIͲ2d

BHCP0522 PIͲ2dshouldnotbenullandshouldnotbenegative.

bhcp0522nenullandbhcp0522ge0

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲA
PCͲA

Quality
Quality

9210
2055

PCͲA1b1
PCͲA1b1

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP0533 A1b1shouldnotbenullandshouldnotbenegative.
BHCP0533 ForNonͲBankIHCs,PCͲA1b1shouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0533nenullandbhcp0533ge0
ForNonͲBankIHCs,BHCP0533eqnull

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added
FRY9LP 20080331 99991231 NoChange

PCͲA
PCͲA
PCͲA

Quality
Quality
Quality

9210
2060
9220

PCͲA1b2
PCͲA1b2
PCͲA2a2b

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP0534 A1b2shouldnotbenullandshouldnotbenegative.
BHCP0534 ForNonͲBankIHCs,PCͲA1b2shouldequalnull
BHCP0536 PCͲA2a2bshouldnotbenull.

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0534nenullandbhcp0534ge0
ForNonͲBankIHCs,BHCP0534eqnull
bhcp0536nenull

FRY9LP 20080331 99991231 NoChange

PCͲA

Quality

9230

PCͲA2b1

BHCP0537 PCͲA2b1shouldnotbenullandshouldnotbenegative. bhcp0537nenullandbhcp0537ge0

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲA
PCͲB

Quality
Quality

9230
0760

PCͲA2b2
PCͲB5c

BHCP0538 PCͲA2b2shouldnotbenullandshouldnotbenegative. bhcp0538nenullandbhcp0538ge0
BHCP0539 PCͲB5cshouldbelessthanorequaltoPCͲ18c.
bhcp0539lebhcp3607

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB5c

BHCP0539 PCͲB5cshouldnotbenullandshouldnotbenegative. bhcp0539nenullandbhcp0539ge0

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

9260
2065

PCͲB4a
PCͲB4a

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP0540 B4ashouldnotbenullandshouldnotbenegative.
BHCP0540 ForNonͲBankIHCs,PCͲB4ashouldequalnull

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB4b

FRY9LP 20080331 99991231 NoChange

PCͲB

Interseries 0730

PCͲB4c

BHCP0541 PCͲB4bshouldnotbenullandshouldnotbenegative. bhcp0541nenullandbhcp0541ge0
ForFRYͲ9LPfilersthatarealsoFRYͲ9Cfilers,sumofPCͲ
B4a,PCͲB4b,andPCͲB4cshouldbelessthanorequal ForFRYͲ9LPfilersthatalsofileFRYͲ9C,(bhcp0540+
bhcp0541+bhcp0542)le(bhck3190+bhck4062)
BHCP0542 tothesumofHCͲ16andHCͲ19a.

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

PCͲB4c

BHCP0542 PCͲB4cshouldnotbenullandshouldnotbenegative. bhcp0542nenullandbhcp0542ge0

September2016

9260

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,if(mmͲ
q1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp0518Ͳq1gebhcp0518Ͳq2

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp0540nenullandbhcp0540ge0
ForNonͲBankIHCs,BHCP0540eqnull

FRYͲ9LP:EDITͲ3of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

Edit
Number TargetItem

MDRM
Number

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

0705

PCͲB1

AlgEditTest
bhcp0543le(bhcp5993+bhcp0010+bhcp0400+
PCͲB1shouldbelessthanorequaltothesumofPCͲ1a bhcp6791+bhcp1299+bhcp0277+bhcp0364+
bhcp2165+bhcp0365+bhcp2160)
BHCP0543 throughPCͲ3,PCͲ4c,PCͲ4d,PCͲ5,andPCͲ8.

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲA
PCͲB

Quality
Quality
Quality

9260
9220
0750

PCͲB1
PCͲA2a1
PCͲB5b

BHCP0543 PCͲB1shouldnotbenullandshouldnotbenegative.
BHCP1273 PCͲA2a1shouldnotbenull.
BHCP1274 PCͲB5bshouldbelessthanorequaltoPCͲ18b.

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB5b

BHCP1274 PCͲB5bshouldnotbenullandshouldnotbenegative. bhcp1274nenullandbhcp1274ge0

FRY9LP 20080331 99991231 NoChange

Intraseries 0103

PIͲ1b1

ForJune,September,andDecember,PIͲ1b1(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp1275Ͳq1gebhcp1275Ͳq2
BHCP1275 shouldbegreaterthanorequaltoPIͲ1b1(previous).

FRY9LP 20080331 99991231 NoChange

Quality

9000

PIͲ1b1

BHCP1275 PIͲ1b1shouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

Intraseries 0104

PIͲ1b2

ForJune,September,andDecember,PIͲ1b2(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp1276Ͳq1gebhcp1276Ͳq2
BHCP1276 shouldbegreaterthanorequaltoPIͲ1b2(previous).

FRY9LP 20080331 99991231 NoChange

Quality

9000

PIͲ1b2

BHCP1276 PIͲ1b2shouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

Intraseries 0105

PIͲ1b3

ForJune,September,andDecember,PIͲ1b3(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp1277Ͳq1gebhcp1277Ͳq2
BHCP1277 shouldbegreaterthanorequaltoPIͲ1b3(previous).

FRY9LP 20080331 99991231 NoChange

Quality

9000

PIͲ1b3

BHCP1277 PIͲ1b3shouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

Intraseries 0106

PIͲ1b4

ForJune,September,andDecember,PIͲ1b4(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp1278Ͳq1gebhcp1278Ͳq2
BHCP1278 shouldbegreaterthanorequaltoPIͲ1b4(previous).

FRY9LP 20080331 99991231 NoChange

Quality

9000

PIͲ1b4

BHCP1278 PIͲ1b4shouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

Quality

9000

PIͲ1b5

FRY9LP 20080331 99991231 NoChange

Interseries 0668

PCͲ2c

BHCP1279 PIͲ1b5shouldnotbenullandshouldnotbenegative. bhcp1279nenullandbhcp1279ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,sumofPCͲ2a,
PCͲ2b,andPCͲ2cshouldbelessthanorequaltothe ForFRYͲ9LPfilersthatalsofileFRYͲ9C,(bhcp0400+
bhcp6791+bhcp1299)le(bhck1754+bhck1773)
BHCP1299 sumofHCͲ2aandHCͲ2b.

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ2c

BHCP1299 PCͲ2cshouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB7b

BHCP1403 PCͲB7bshouldnotbenullandshouldnotbenegative. bhcp1403nenullandbhcp1403ge0

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB7a

BHCP1407 PCͲB7ashouldnotbenullandshouldnotbenegative. bhcp1407nenullandbhcp1407ge0

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ4b

BHCP2123 PCͲ4bshouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

Interseries 0672

PCͲ4f

ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ4fshouldbeForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp2125le
(bhck5369+bhckb529)
BHCP2125 lessthanorequaltothesumofHCͲ4aandHCͲ4d.

September2016

EditChange Schedule EditType

EditTest

bhcp0543nenullandbhcp0543ge0
bhcp1273nenull
bhcp1274lebhcp3606

bhcp1275nenullandbhcp1275ge0

bhcp1276nenullandbhcp1276ge0

bhcp1277nenullandbhcp1277ge0

bhcp1278nenullandbhcp1278ge0

bhcp1299nenullandbhcp1299ge0

bhcp2123nenullandbhcp2123ge0

FRYͲ9LP:EDITͲ4of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

9130

AlgEditTest

FRY9LP 20080331 99991231 NoChange

Quality

FRY9LP 20080331 99991231 NoChange

Interseries 0674

PCͲ6

BHCP2125 PCͲ4fshouldnotbenullandshouldnotbenegative.
bhcp2125nenullandbhcp2125ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ6shouldbe ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp2145le
BHCP2145 lessthanorequaltoHCͲ6.
bhck2145

FRY9LP 20080331 99991231 NoChange

Quality

9150

PCͲ6

BHCP2145 PCͲ6shouldnotbenullandshouldnotbenegative.

bhcp2145nenullandbhcp2145ge0

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ8

BHCP2160 PCͲ8shouldnotbenullandshouldnotbenegative.

bhcp2160nenullandbhcp2160ge0

FRY9LP 20080331 99991231 NoChange
FRY9LP 20100331 99991231 NoChange

PC
PC

Quality
Quality

9130
0150

PCͲ4d
PCͲ10

FRY9LP 20080331 99991231 NoChange

Interseries 0678

PCͲ10

BHCP2165 PCͲ4dshouldnotbenullandshouldnotbenegative.
BHCP2170 PCͲ10shouldbegreaterthanzero.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ10should
BHCP2170 belessthanorequaltoHCͲ12.

bhcp2165nenullandbhcp2165ge0
bhcp2170gt0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp2170le
bhck2170

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ10

FRY9LP 20160930 99991231 Revised

Interseries 0680

PCͲ11

BHCP2170 PCͲ10shouldnotbenullandshouldnotbenegative.
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCsthat
alsofileFRYͲ9C,PCͲ11shouldbelessthanorequalto
BHCP2200 thesumofHCͲ13a1throughHCͲ13b2.

bhcp2170nenullandbhcp2170ge0
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCsthat
alsofileFRYͲ9C,bhcp2200le(bhdm6631+bhdm6636
+bhfn6631+bhfn6636)

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PC
PC

Quality
Quality

PCͲ11
PCͲ11

FRY9LP 20080331 99991231 NoChange

Interseries 0684

PCͲ13a

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ11
BHCP2200 shouldnotbenullandshouldnotbenegative.
BHCP2200 ForNonͲBankIHCs,PCͲ11shouldequalnull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ13ashould
BHCP2309 belessthanorequaltoHCͲM14a.

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp2200nenullandbhcp2200ge0
ForNonͲBankIHCs,BHCP2200eqnull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp2309le
bhck2309

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ13a

FRY9LP 20080331 99991231 NoChange

Interseries 0686

PCͲ13b

BHCP2309 PCͲ13ashouldnotbenullandshouldnotbenegative. bhcp2309nenullandbhcp2309ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ13bshould ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp2332le
bhck2332
BHCP2332 belessthanorequaltoHCͲM14b.

FRY9LP 20080331 99991231 NoChange

Quality

PCͲ13b

BHCP2332 PCͲ13bshouldnotbenullandshouldnotbenegative. bhcp2332nenullandbhcp2332ge0

9170
2030

9170

PCͲ4f

EditTest

FRY9LP 20160930 99991231 Revised

PCͲB

Quality

0133

PCͲB15d

BHCP2792

FRY9LP 20160930 99991231 Revised

PCͲB

Intraseries 0831

PCͲB15d

BHCP2792

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

PCͲB15d
PCͲB15d

BHCP2792
BHCP2792

September2016

9270
2085

ForBHCs,SHCs,IHCs,andNonͲBHCIHCsonly,if,for
reportingpurposesonly,theinstitutionisalowerͲtier
holdingcompanyoratopͲtierholdingcompanythat
doesnotfileanFRYͲ9CthenPCͲB15dshouldbenull.
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,IfPCͲ
B15g(previous)equalsPCͲB15g(current)andPCͲB15d
(previous)isgreaterthanzero,thenPCͲB15d(current
minusprevious)dividedbyPCͲB15d(previous)should
notexceed+/Ͳ20%.
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
B15dshouldnotbenegative.
ForNonͲBankIHCs,PCͲB15dshouldequalnull

ForBHCs,SHCs,IHCs,andNonͲBHCIHCsonly,if,for
reportingpurposesonly,theinstitutionisalowerͲtier
holdingcompanyoratopͲtierholdingcompanythat
doesnotfileanFRYͲ9Cthenbhcp2792eqnull
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,if
((bhcp2796Ͳq2eqbhcp2796Ͳq1)and(bhcp2792Ͳq2gt
0))then((((bhcp2792Ͳq1Ͳbhcp2792Ͳq2)/bhcp2792Ͳ
q2)geͲ0.2)and(((bhcp2792Ͳq1Ͳbhcp2792Ͳq2)/
bhcp2792Ͳq2)le0.2))
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp2792ge0orbhcp2792eqnull
ForNonͲBankIHCs,BHCP2792eqnull

FRYͲ9LP:EDITͲ5of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest
AlgEditTest
If,forreportingpurposesonly,theinstitutionisalowerͲ
if,forreportingpurposesonly,theinstitutionisalowerͲ
tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9CthenPCͲB15eshouldbe tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9Cthenbhcp2793eqnull
null.
IfPCͲB15h(previous)equalsPCͲB15h(current)andPCͲ if((bhcp2831Ͳq2eqbhcp2831Ͳq1)and(bhcp2793Ͳq2gt
0))then((((bhcp2793Ͳq1Ͳbhcp2793Ͳq2)/bhcp2793Ͳ
B15e(previous)isgreaterthanzero,thenPCͲB15e
(currentminusprevious)dividedbyPCͲB15e(previous) q2)geͲ0.2)and(((bhcp2793Ͳq1Ͳbhcp2793Ͳq2)/
bhcp2793Ͳq2)le0.2))
shouldnotexceed+/Ͳ20%.
PCͲB15eshouldnotbenegative.
bhcp2793ge0orbhcp2793eqnull
If,forreportingpurposesonly,theinstitutionisalowerͲ
if,forreportingpurposesonly,theinstitutionisalowerͲ
tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9CthenPCͲB15fshouldbe tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9Cthenbhcp2794eqnull
null.

FRY9LP 20121231 99991231 NoChange

PCͲB

Quality

0134

PCͲB15e

BHCP2793

FRY9LP 20140630 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲB

Intraseries 0833
Quality
9270

PCͲB15e
PCͲB15e

BHCP2793
BHCP2793

FRY9LP 20121231 99991231 NoChange

PCͲB

Quality

0135

PCͲB15f

BHCP2794

PCͲB15f

PCͲB15f
PCͲB15f

PCͲB15g

ForBHCs,SHCs,IHCs,andNonͲBHCIHCsonly,if,for
reportingpurposesonly,theinstitutionisalowerͲtier
holdingcompanyoratopͲtierholdingcompanythat
BHCP2796 doesnotfileanFRYͲ9CthenPCͲB15gshouldbenull.

ForBHCs,SHCs,IHCs,andNonͲBHCIHCsonly,if,for
reportingpurposesonly,theinstitutionisalowerͲtier
holdingcompanyoratopͲtierholdingcompanythat
doesnotfileanFRYͲ9Cthenbhcp2796eqnull

PCͲB15g

ForBHCs,SHCs,IHCs,andNonͲBHCIHCsonly,ifthe
institutionisatopͲtierholdingcompanythatalsofiles
theFRYͲ9CoralowerͲtierholdingcompanythatfor
reportingpurposesonlyfilestheFRYͲ9CandFRYͲ9LP
asthetopͲtierandPCͲB15disgreaterthanzero,then
BHCP2796 PCͲB15gshouldbegreaterthanzero.

PCͲB15g

ForBHCs,SHCs,IHCs,andNonͲBHCIHCsonly,ifthe
institutionisatopͲtierholdingcompanythatalsofiles
theFRYͲ9CoralowerͲtierholdingcompanythatfor
reportingpurposesonlyfilestheFRYͲ9CandFRYͲ9LP
asthetopͲtierandPCͲB15gisgreaterthanzero,then
BHCP2796 PCͲB15dshouldbegreaterthanzero.

FRY9LP 20121231 99991231 NoChange

FRY9LP 20121231 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

FRY9LP 20160930 99991231 Revised

September2016

PCͲB

PCͲB
PCͲB

PCͲB

Quality

Quality
Quality

Quality

0855

0860
9270

0136

0875

0880

FRYͲ9LP:EDITͲ6of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

9270
2090

PCͲB15g
PCͲB15g

FRY9LP 20121231 99991231 NoChange

PCͲB

Quality

0137

PCͲB15h

EditTest
AlgEditTest
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
bhcp2796ge0orbhcp2796eqnull
BHCP2796 B15gshouldnotbenegative.
BHCP2796 ForNonͲBankIHCs,PCͲB15gshouldequalnull
ForNonͲBankIHCs,BHCP2796eqnull
If,forreportingpurposesonly,theinstitutionisalowerͲ
If,forreportingpurposesonly,theinstitutionisalowerͲ
tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9CthenPCͲB15hshouldbe tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9Cthenbhcp2831eqnull
BHCP2831 null.

PCͲB15h

FRY9LP 20121231 99991231 NoChange

PCͲB

Quality

0895

FRY9LP 20121231 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲB

Quality
Quality

FRY9LP 20080331 99991231 NoChange

Interseries 0693

PCͲ17

IftheinstitutionisatopͲtierholdingcompanythatalso iftheinstitutionisatopͲtierholdingcompanythatalso
filestheFRYͲ9CoralowerͲtierholdingcompanythat filestheFRYͲ9CoralowerͲtierholdingcompanythat
forreportingpurposesonlyfilestheFRYͲ9CandFRYͲ forreportingpurposesonlyfilestheFRYͲ9CandFRYͲ
9LPasthetopͲtierandPCͲB15hisgreaterthanzero, 9LPasthetopͲtierandbhcp2831gt0thenbhcp2793gt
0
BHCP2831 thenPCͲB15eshouldbegreaterthanzero.
BHCP2831 PCͲB15hshouldnotbenegative.
bhcp2831ge0orbhcp2831eqnull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,(bhcp2200+
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,sumofPCͲ11 bhcp0279+bhcp2309+bhcp2332+bhcp0368+
BHCP2930 throughPCͲ17shouldbelessthanorequaltoHCͲ21. bhcp4062+bhcp2930)lebhck2948

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ17

BHCP2930 PCͲ17shouldnotbenullandshouldnotbenegative.

bhcp2930nenullandbhcp2930ge0

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ4e

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Quality
Quality

0540
9060

PIͲ7b
PIͲ7b

BHCP3123 PCͲ4eshouldnotbenullandshouldnotbenegative.
IfPIͲ1b1orPIͲ7bdoesnotequalzeroornull,thenPCͲ
BHCP3147 A2a1shouldnotequalzeroornull.
BHCP3147 PIͲ7bshouldnotbenull.

bhcp3123nenullandbhcp3123ge0
if(bhcp1275orbhcp3147ne0ornull)then(bhcp1273
ne0ornull)
bhcp3147nenull

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB14

FRY9LP 20160930 99991231 Revised

Quality

0530

PIͲ7a

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PI
PI

Quality
Quality

9060
2025

PIͲ7a
PIͲ7a

BHCP3152 PCͲB14shouldnotbenullandshouldnotbenegative.
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,IfPIͲ
1a1orPIͲ7adoesnotequalzeroornull,thenPCͲA1a1
BHCP3156 shouldnotequalzeroornull.
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PIͲ7a
BHCP3156 shouldnotbenull.
BHCP3156 ForNonͲBankIHCs,PIͲ7ashouldequalnull

bhcp3152nenullandbhcp3152ge0
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,if
(bhcp0508orbhcp3156ne0ornull)then(bhcp3239
ne0ornull)
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp3156nenull
ForNonͲBankIHCs,BHCP3156eqnull

FRY9LP 20080331 99991231 NoChange

Quality

9150

PCͲ7a

FRY9LP 20080331 99991231 NoChange

Interseries 0676

PCͲ7b

BHCP3163 PCͲ7ashouldnotbenullandshouldnotbenegative.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ7bshould
BHCP3164 belessthanorequaltoHCͲM12a.

bhcp3163nenullandbhcp3163ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp3164le
bhck3164

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PC
PC

Quality
Quality

PCͲ7b
PCͲ7c

BHCP3164 PCͲ7bshouldnotbenullandshouldnotbenegative.
BHCP3165 PCͲ7cshouldnotbenull.

bhcp3164nenullandbhcp3164ge0
bhcp3165nenull

September2016

0900
9270

9150
9160

PCͲB15h
PCͲB15h

FRYͲ9LP:EDITͲ7of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

FRY9LP 20090331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PC
PC

Interseries 0695
Quality
9180

PCͲ20h
PCͲ20h

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ20b

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲA
PCͲA

Quality
Quality

9200
2045

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲA
PCͲA

Quality
Quality

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PC
PC

FRY9LP 20080331 99991231 NoChange

MDRM
Number

EditTest
AlgEditTest
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,ifHCͲ12is
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,ifbhck2170ge
greaterthanorequalto$10millionthenPCͲ20hshould 10000thenbhcp3210le(bhck3210+500)and
beequaltoHCͲ27a(+/Ͳ500k)orifHCͲ12islessthan bhcp3210ge(bhck3210Ͳ500)orifbhck2170lt10000
$10millionthenPCͲ20hshouldbeequaltoHCͲ27a(+/Ͳ thenbhcp3210le(bhck3210+3)andbhcp3210ge
(bhck3210Ͳ3)
BHCP3210 3k).
BHCP3210 PCͲ20hshouldnotbenull.
bhcp3210nenull

PCͲA1a2a
PCͲA1a2a

BHCP3230 PCͲ20bshouldnotbenullandshouldnotbenegative.
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP3238 A1a2ashouldnotbenull.
BHCP3238 ForNonͲBankIHCs,PCͲA1a2ashouldequalnull

bhcp3230nenullandbhcp3230ge0
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp3238nenull
ForNonͲBankIHCs,BHCP3238eqnull

9190
2040

PCͲA1a1
PCͲA1a1

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP3239 A1a1shouldnotbenullandshouldnotbenegative.
BHCP3239 ForNonͲBankIHCs,PCͲA1a1shouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp3239nenullandbhcp3239ge0
ForNonͲBankIHCs,BHCP3239eqnull

Quality
Quality

9170
9180

PCͲ20c
PCͲ20d

BHCP3240 PCͲ20cshouldnotbenullandshouldnotbenegative.
BHCP3247 PCͲ20dshouldnotbenull.

bhcp3240nenullandbhcp3240ge0
bhcp3247nenull

Quality

9170

PCͲ20a

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

0785

PCͲB6

BHCP3283 PCͲ20ashouldnotbenullandshouldnotbenegative. bhcp3283nenullandbhcp3283ge0
PCͲB6shouldbelessthanorequaltothesumofPCͲ14, bhcp3298le(bhcp0368+bhcp4062+bhcp3605+
BHCP3298 PCͲ16,andPCͲ18athroughPCͲ18c.
bhcp3606+bhcp3607)

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB6

BHCP3298 PCͲB6shouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

Quality

9190

PCͲ21

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

0715

PCͲB2

BHCP3300 PCͲ21shouldnotbenullandshouldnotbenegative. bhcp3300nenullandbhcp3300ge0
PCͲB2shouldbelessthanorequaltothesumofPCͲ16 bhcp3409le(bhcp4062+bhcp3605+bhcp3606+
BHCP3409 andPCͲ18athroughPCͲ18c.
bhcp3607)

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB2

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Quality
Quality

0550
9060

PIͲ7c
PIͲ7c

BHCP3409 PCͲB2shouldnotbenullandshouldnotbenegative.
IfPIͲ1c1orPIͲ7cdoesnotequalzeroornull,thenPCͲ
BHCP3513 A3a1shouldnotequalzeroornull.
BHCP3513 PIͲ7cshouldnotbenull.

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PC
PC

Quality
Quality

9170
2105

PCͲ9a
PCͲ9a

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ9a ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp3602nenullandbhcp3602ge0
BHCP3602 shouldnotbenullandshouldnotbenegative.
BHCP3602 ForNonͲBankIHCs,PCͲ9ashouldequalnull
ForNonͲBankIHCs,BHCP3602eqnull

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ9b

BHCP3603 PCͲ9bshouldnotbenullandshouldnotbenegative.

bhcp3603nenullandbhcp3603ge0

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ9c

BHCP3604 PCͲ9cshouldnotbenullandshouldnotbenegative.

bhcp3604nenullandbhcp3604ge0

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PC
PC

Quality
Quality

9170
2035

PCͲ18a
PCͲ18a

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP3605 18ashouldnotbenullandshouldnotbenegative.
BHCP3605 ForNonͲBankIHCs,PCͲ18ashouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp3605nenullandbhcp3605ge0
ForNonͲBankIHCs,BHCP3605eqnull

September2016

bhcp3298nenullandbhcp3298ge0

bhcp3409nenullandbhcp3409ge0
if(bhcp0206orbhcp3513ne0ornull)then(bhcp0201
ne0ornull)
bhcp3513nenull

FRYͲ9LP:EDITͲ8of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest

AlgEditTest

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ18b

BHCP3606 PCͲ18bshouldnotbenullandshouldnotbenegative. bhcp3606nenullandbhcp3606ge0

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ18c

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

0725

PCͲB3

BHCP3607 PCͲ18cshouldnotbenullandshouldnotbenegative. bhcp3607nenullandbhcp3607ge0
PCͲB3shouldbelessthanorequaltothesumofPCͲ11, bhcp3609le(bhcp2200+bhcp0279+bhcp2930+
BHCP3609 PCͲ12,andPCͲ17throughPCͲ18c.
bhcp3605+bhcp3606+bhcp3607)

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

PCͲB
PIͲA
PIͲA
PIͲA
PIͲA
PIͲA
PIͲA
PIͲA
PIͲA
PIͲA

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

9260
9080
9080
9080
9080
9080
9080
9080
9080
9080

PCͲB3
PIͲA(I)2a
PIͲA(I)2b
PIͲA(I)2c
PIͲA(I)2d
PIͲA(I)2e
PIͲA(I)2f
PIͲA(I)2g
PIͲA(I)2h
PIͲA(I)3

BHCP3609
BHCP3611
BHCP3612
BHCP3613
BHCP3614
BHCP3615
BHCP3616
BHCP3617
BHCP3618
BHCP3619

FRY9LP 20080331 99991231 NoChange

Quality

9030

PIͲ1f

FRY9LP 20080331 99991231 NoChange

Interseries 0691

PCͲ16

BHCP4000 PIͲ1fshouldnotbenullandshouldnotbenegative.
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲ16should
BHCP4062 belessthanorequaltoHCͲ19a.

bhcp4000nenullandbhcp4000ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp4062le
bhck4062

FRY9LP 20080331 99991231 NoChange

Quality

9170

PCͲ16

BHCP4062 PCͲ16shouldnotbenullandshouldnotbenegative.

bhcp4062nenullandbhcp4062ge0

FRY9LP 20080331 99991231 NoChange

Intraseries 0112

PIͲ2b

FRY9LP 20080331 99991231 NoChange

Quality

0510

PIͲ2b

FRY9LP 20080331 99991231 NoChange

Quality

0513

PIͲ2b

FRY9LP 20080331 99991231 NoChange

Intraseries 0515

PIͲ2b

FRY9LP 20080331 99991231 NoChange

Intraseries 0520

PIͲ2b

ForJune,September,andDecember,PIͲ2b(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp4073Ͳq1gebhcp4073Ͳq2
BHCP4073 shouldbegreaterthanorequaltoPIͲ2b(previous).
ForMarch,ifthesumofPCͲ11throughPCͲ14andPCͲ if((mmͲq1eq03)and((bhcp2200Ͳq1+bhcp0279Ͳq1+
16isgreaterthanzero,thenPIͲ2bshouldbegreater bhcp2309Ͳq1+bhcp2332Ͳq1+bhcp0368Ͳq1+
bhcp4062Ͳq1)gt0))thenbhcp4073Ͳq1gt0
BHCP4073 thanzero.
ForMarch,ifPIͲ2bisgreaterthanzero,thenthesumof if((mmͲq1eq03)and(bhcp4073gt0))then
PCͲ11throughPCͲ14andPCͲ16shouldbegreaterthan ((bhcp2200Ͳq1+bhcp0279Ͳq1+bhcp2309Ͳq1+
bhcp2332Ͳq1+bhcp0368Ͳq1+bhcp4062Ͳq1)gt0)
BHCP4073 zero.
ForJune,September,andDecember,ifthesumofPCͲ if((mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)and
11throughPCͲ14andPCͲ16isgreaterthanzero,then ((bhcp2200Ͳq1+bhcp0279Ͳq1+bhcp2309Ͳq1+
PIͲ2b(currentminusprevious)shouldbegreaterthan bhcp2332Ͳq1+bhcp0368Ͳq1+bhcp4062Ͳq1)gt0))
then((bhcp4073Ͳq1Ͳbhcp4073Ͳq2)gt0)
BHCP4073 zero.
ForJune,September,andDecember,ifPIͲ2b(current if((mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)and
minusprevious)isgreaterthanzero,thenthesumof (bhcp4073Ͳq1Ͳbhcp4073Ͳq2gt0))then((bhcp2200Ͳq1
PCͲ11throughPCͲ14andPCͲ16shouldbegreaterthan +bhcp0279Ͳq1+bhcp2309Ͳq1+bhcp2332Ͳq1+
bhcp0368Ͳq1+bhcp4062Ͳq1)gt0)
BHCP4073 zero.

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Quality
Quality

9030
9020

PIͲ2b
PIͲ1d

BHCP4073 PIͲ2bshouldnotbenullandshouldnotbenegative.
BHCP4091 PIͲ1dshouldnotbenull.

bhcp4073nenullandbhcp4073ge0
bhcp4091nenull

FRY9LP 20080331 99991231 NoChange

Quality

9050

PIͲ2e

BHCP4130 PIͲ2eshouldnotbenullandshouldnotbenegative.

bhcp4130nenullandbhcp4130ge0

20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331

September2016

99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231

NoChange
NoChange
NoChange
NoChange
NoChange
NoChange
NoChange
NoChange
NoChange
NoChange

PCͲB3shouldnotbenullandshouldnotbenegative.
PIͲA(I)2ashouldnotbenull.
PIͲA(I)2bshouldnotbenull.
PIͲA(I)2cshouldnotbenull.
PIͲA(I)2dshouldnotbenull.
PIͲA(I)2eshouldnotbenull.
PIͲA(I)2fshouldnotbenull.
PIͲA(I)2gshouldnotbenull.
PIͲA(I)2hshouldnotbenull.
PIͲA(I)3shouldnotbenull.

bhcp3609nenullandbhcp3609ge0
bhcp3611nenull
bhcp3612nenull
bhcp3613nenull
bhcp3614nenull
bhcp3615nenull
bhcp3616nenull
bhcp3617nenull
bhcp3618nenull
bhcp3619nenull

FRYͲ9LP:EDITͲ9of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest

FRY9LP 20080331 99991231 NoChange

Intraseries 0111

PIͲ2a

ForJune,September,andDecember,PIͲ2a(current)
BHCP4135 shouldbegreaterthanorequaltoPIͲ2a(previous).

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

NoChange
NoChange
NoChange
NoChange
NoChange

PI
PI
PI
PI
PI

Quality
Quality
Quality
Quality
Quality

PIͲ2a
PIͲ2c
PIͲ3
PIͲ4
PIͲ5

BHCP4135
BHCP4230
BHCP4250
BHCP4302
BHCP4320

FRY9LP 20090331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Interseries 0660
Quality
9060

PIͲ8
PIͲ8

BHCP4340
BHCP4340

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲA
PCͲA

Quality
Quality

9200
2050

PCͲA1a2b
PCͲA1a2b

BHCP4485
BHCP4485

FRY9LP 20080331 99991231 NoChange

Intraseries 0116

PIͲMem3

BHCP4605

FRY9LP 20080331 99991231 NoChange

Quality

0595

PIͲMem3

BHCP4605

FRY9LP 20080331 99991231 NoChange

Quality

9070

PIͲMem3

BHCP4605

FRY9LP 20080331 99991231 NoChange

Intraseries 0115

PIͲMem2

BHCP4635

FRY9LP 20080331 99991231 NoChange

Quality

0585

PIͲMem2

BHCP4635

FRY9LP 20080331 99991231 NoChange

Quality

9070

PIͲMem2

BHCP4635

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Intraseries 0114
Quality
0575

PIͲMem1
PIͲMem1

BHCP4647
BHCP4647

FRY9LP 20080331 99991231 NoChange

Quality

PIͲMem1

BHCP4647

FRY9LP 20080331 99991231 NoChange

PCͲB

Interseries 0820

PCͲB15a

BHCP4778

FRY9LP 20080331 99991231 NoChange

PCͲB

Intraseries 0825

PCͲB15a

BHCP4778

20080331
20080331
20080331
20080331
20080331

September2016

99991231
99991231
99991231
99991231
99991231

9030
9040
9060
9060
9060

9070

AlgEditTest
if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp4135Ͳq1gebhcp4135Ͳq2

PIͲ2ashouldnotbenullandshouldnotbenegative.
PIͲ2cshouldnotbenull.
PIͲ3shouldnotbenull.
PIͲ4shouldnotbenull.
PIͲ5shouldnotbenull.

bhcp4135nenullandbhcp4135ge0
bhcp4230nenull
bhcp4250nenull
bhcp4302nenull
bhcp4320nenull
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,ifbhck2170ge
10000then(bhcp4340lebhck4340+500)and
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,ifHCͲ12is
greaterthanorequalto$10millionthenPIͲ8shouldbe (bhcp4340gebhck4340Ͳ500)orifbhck2170lt10000
then(bhcp4340lebhck4340+3)and(bhcp4340ge
equaltoHIͲ14(+/Ͳ500k)orifHCͲ12islessthan$10
bhck4340Ͳ3)
millionthenPIͲ8shouldbeequaltoHIͲ14(+/Ͳ3k).
PIͲ8shouldnotbenull.
bhcp4340nenull
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
A1a2bshouldnotbenull.
bhcp4485nenull
ForNonͲBankIHCs,PCͲA1a2bshouldequalnull
ForNonͲBankIHCs,BHCP4485eqnull
ForJune,September,andDecember,PIͲMem3
(current)shouldbegreaterthanorequaltoPIͲMem3 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
(previous).
bhcp4605Ͳq1gebhcp4605Ͳq2
PIͲMem3shouldbelessthanorequaltothesumofPCͲ
4candPCͲ4d.
bhcp4605le(bhcp0364+bhcp2165)
PIͲMem3shouldnotbenullandshouldnotbe
negative.
bhcp4605nenullandbhcp4605ge0
ForJune,September,andDecember,PIͲMem2
(current)shouldbegreaterthanorequaltoPIͲMem2 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
(previous).
bhcp4635Ͳq1gebhcp4635Ͳq2
PIͲMem2shouldbelessthanorequaltothesumofPCͲ
4candPCͲ4d.
bhcp4635le(bhcp0364+bhcp2165)
PIͲMem2shouldnotbenullandshouldnotbe
negative.
bhcp4635nenullandbhcp4635ge0
ForJune,September,andDecember,PIͲMem1
(current)shouldbegreaterthanorequaltoPIͲMem1 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
(previous).
bhcp4647Ͳq1gebhcp4647Ͳq2
PIͲMem1shouldbelessthanorequaltoPIͲ2e.
bhcp4647lebhcp4130
PIͲMem1shouldnotbenullandshouldnotbe
negative.
bhcp4647nenullandbhcp4647ge0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,PCͲB15ashould ForFRYͲ9LPfilersthatalsofileFRYͲ9C,bhcp4778le
(.25*bhck2170)
belessthanorequalto25%ofHCͲ12.
IfPCͲB15f(previous)equalsPCͲB15f(current)andPCͲ if((bhcp2794Ͳq2eqbhcp2794Ͳq1)and(bhcp4778Ͳq2gt
0))then((((bhcp4778Ͳq1Ͳbhcp4778Ͳq2)/bhcp4778Ͳ
B15a(previous)isgreaterthanzero,thenPCͲB15a
(currentminusprevious)dividedbyPCͲB15a(previous) q2)geͲ0.2)and(((bhcp4778Ͳq1Ͳbhcp4778Ͳq2)/
bhcp4778Ͳq2)le0.2))
shouldnotexceed+/Ͳ20%.

FRYͲ9LP:EDITͲ10of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

Edit
Number TargetItem

MDRM
Number

FRY9LP 20121231 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲB

Quality
Quality

0910
9270

PCͲB15a
PCͲB15a

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ1a

BHCP5993 PCͲ1ashouldnotbenullandshouldnotbenegative.

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0662

PIͲA(II)1

ForJune,September,andDecember,PIͲA(II)1(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6552Ͳq1gebhcp6552Ͳq2
BHCP6552 shouldbegreaterthanorequalPIͲA(II)1(previous).

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9090

PIͲA(II)1

BHCP6552 PIͲA(II)1shouldnotbenullandshouldnotbenegative. bhcp6552nenullandbhcp6552ge0

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0118

PIͲA(II)2

ForJune,September,andDecember,PIͲA(II)2(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6567Ͳq1gebhcp6567Ͳq2
BHCP6567 shouldbegreaterthanorequalPIͲA(II)2(previous).

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9090

PIͲA(II)2

BHCP6567 PIͲA(II)2shouldnotbenullandshouldnotbenegative. bhcp6567nenullandbhcp6567ge0

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0119

PIͲA(II)3

ForJune,September,andDecember,PIͲA(II)3(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6571Ͳq1gebhcp6571Ͳq2
BHCP6571 shouldbegreaterthanorequalPIͲA(II)3(previous).

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9090

PIͲA(II)3

BHCP6571 PIͲA(II)3shouldnotbenullandshouldnotbenegative. bhcp6571nenullandbhcp6571ge0

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0120

PIͲA(II)4

ForJune,September,andDecember,PIͲA(II)4(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6573Ͳq1gebhcp6573Ͳq2
BHCP6573 shouldbegreaterthanorequalPIͲA(II)4(previous).

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PIͲA
PIͲA
PIͲA

Quality
Quality
Quality

9090
9100
9100

PIͲA(II)4
PIͲA(II)7
PIͲA(II)8

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0664

PIͲA(III)3

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9110

PIͲA(III)3

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0123

PIͲA(III)4

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9110

PIͲA(III)4

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0124

PIͲA(III)5

BHCP6596 PIͲA(III)4shouldnotbenullandshouldnotbenegative. bhcp6596nenullandbhcp6596ge0
ForJune,September,andDecember,PIͲA(III)5
(current)shouldbegreaterthanorequaltoPIͲA(III)5 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6600Ͳq1gebhcp6600Ͳq2
BHCP6600 (previous).

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

PIͲA(III)5

BHCP6600 PIͲA(III)5shouldnotbenullandshouldnotbenegative. bhcp6600nenullandbhcp6600ge0

September2016

EditChange Schedule EditType

9110

bhcp5993nenullandbhcp5993ge0

BHCP6573 PIͲA(II)4shouldnotbenullandshouldnotbenegative. bhcp6573nenullandbhcp6573ge0
BHCP6588 PIͲA(II)7shouldnotbenull.
bhcp6588nenull
BHCP6589 PIͲA(II)8shouldnotbenull.
bhcp6589nenull
ForJune,September,andDecember,PIͲA(III)3
(current)shouldbegreaterthanorequaltoPIͲA(III)3 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6592Ͳq1gebhcp6592Ͳq2
BHCP6592 (previous).
BHCP6592 PIͲA(III)3shouldnotbenullandshouldnotbenegative. bhcp6592nenullandbhcp6592ge0
ForJune,September,andDecember,PIͲA(III)4
(current)shouldbegreaterthanorequaltoPIͲA(III)4 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6596Ͳq1gebhcp6596Ͳq2
BHCP6596 (previous).

FRYͲ9LP:EDITͲ11of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest
ForJune,September,andDecember,PIͲA(III)6
(current)shouldbegreaterthanorequaltoPIͲA(III)6
BHCP6604 (previous).

AlgEditTest
if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6604Ͳq1gebhcp6604Ͳq2

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0125

PIͲA(III)6

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9110

PIͲA(III)6

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0126

PIͲA(III)7

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9110

PIͲA(III)7

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0128

PIͲA(III)9

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

PIͲA(III)9

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0129

PIͲA(III)10

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9110

PIͲA(III)10

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0130

PIͲA(III)11

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

NoChange
NoChange
NoChange
NoChange
NoChange

PIͲA
PIͲA
PIͲA
PIͲA
PIͲA

Quality
Quality
Quality
Quality
Quality

9110
9120
9120
9120
9120

PIͲA(III)11
PIͲA(III)12
PIͲA(III)13
PIͲA(IV)1
PIͲA(IV)2

FRY9LP 20150930 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PIͲA
PIͲA

Quality
Quality

0665
9120

PIͲA(IV)3
PIͲA(IV)3

BHCP6619 PIͲA(III)9shouldnotbenullandshouldnotbenegative. bhcp6619nenullandbhcp6619ge0
ForJune,September,andDecember,PIͲA(III)10
(current)shouldbegreaterthanorequaltoPIͲA(III)10 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6741Ͳq1gebhcp6741Ͳq2
BHCP6741 (previous).
PIͲA(III)10shouldnotbenullandshouldnotbe
BHCP6741 negative.
bhcp6741nenullandbhcp6741ge0
ForJune,September,andDecember,PIͲA(III)11
(current)shouldbegreaterthanorequaltoPIͲA(III)11 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6742Ͳq1gebhcp6742Ͳq2
BHCP6742 (previous).
PIͲA(III)11shouldnotbenullandshouldnotbe
BHCP6742 negative.
bhcp6742nenullandbhcp6472ge0
BHCP6743 PIͲA(III)12shouldnotbenull.
bhcp6743nenull
BHCP6744 PIͲA(III)13shouldnotbenull.
bhcp6744nenull
BHCP6758 PIͲA(IV)1shouldnotbenull.
bhcp6758nenull
BHCP6773 PIͲA(IV)2shouldnotbenull.
bhcp6773nenull
bhcp6775ge((bhcp5993+bhcp0010+bhcp3602+
bhcp3603+bhcp3604)Ͳ2)andbhcp6775le
PIͲA(IV)3shouldequalthesumofPCͲ1a,PCͲ1b,PCͲ9a, ((bhcp5993+bhcp0010+bhcp3602+bhcp3603+
bhcp3604)+2)
BHCP6775 PCͲ9b,andPCͲ9c.(+/Ͳ2k)
BHCP6775 PIͲA(IV)3shouldnotbenull.
bhcp6775nenull

FRY9LP 20080331 99991231 NoChange

Quality

9130

PCͲ2b

BHCP6791 PCͲ2bshouldnotbenullandshouldnotbenegative.

bhcp6791nenullandbhcp6791ge0

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

9260
2075

PCͲB12a
PCͲB12a

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP6792 B12ashouldnotbenullandshouldnotbenegative.
BHCP6792 ForNonͲBankIHCs,PCͲB12ashouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp6792nenullandbhcp6792ge0
ForNonͲBankIHCs,BHCP6792eqnull

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

9260
2095

PCͲB12b
PCͲB12b

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP6793 B12bshouldnotbenullandshouldnotbenegative.
BHCP6793 ForNonͲBankIHCs,PCͲB12bshouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp6793nenullandbhcp6793ge0
ForNonͲBankIHCs,BHCP6793eqnull

20080331
20080331
20080331
20080331
20080331

September2016

99991231
99991231
99991231
99991231
99991231

9110

BHCP6604 PIͲA(III)6shouldnotbenullandshouldnotbenegative. bhcp6604nenullandbhcp6604ge0
ForJune,September,andDecember,PIͲA(III)7
(current)shouldbegreaterthanorequaltoPIͲA(III)7 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6607Ͳq1gebhcp6607Ͳq2
BHCP6607 (previous).
BHCP6607 PIͲA(III)7shouldnotbenullandshouldnotbenegative. bhcp6607nenullandbhcp6607ge0
ForJune,September,andDecember,PIͲA(III)9
(current)shouldbegreaterthanorequaltoPIͲA(III)9 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp6619Ͳq1gebhcp6619Ͳq2
BHCP6619 (previous).

FRYͲ9LP:EDITͲ12of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Series

Effective Effective
StartDate EndDate

EditChange Schedule EditType

Edit
Number TargetItem

MDRM
Number

EditTest

AlgEditTest

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

9260
2080

PCͲB13a
PCͲB13a

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP6794 B13ashouldnotbenullandshouldnotbenegative.
BHCP6794 ForNonͲBankIHCs,PCͲB13ashouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp6794nenullandbhcp6794ge0
ForNonͲBankIHCs,BHCP6794eqnull

FRY9LP 20160930 99991231 Revised
FRY9LP 20160930 99991231 Added

PCͲB
PCͲB

Quality
Quality

9260
2100

PCͲB13b
PCͲB13b

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,PCͲ
BHCP6795 B13bshouldnotbenullandshouldnotbenegative.
BHCP6795 ForNonͲBankIHCs,PCͲB13bshouldequalnull

ForBHCs,SLHCs,SHCs,IHCs,andNonͲBHCIHCs,
bhcp6795nenullandbhcp6795ge0
ForNonͲBankIHCs,BHCP6795eqnull

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB11a

BHCP8516 PCͲB11ashouldnotbenullandshouldnotbenegative. bhcp8516nenullandbhcp8516ge0

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9260

PCͲB11b

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0127

PIͲA(III)8

BHCP8517 PCͲB11bshouldnotbenullandshouldnotbenegative. bhcp8517nenullandbhcp8517ge0
ForJune,September,andDecember,PIͲA(III)8
(current)shouldbegreaterthanorequaltoPIͲA(III)8 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcp8518Ͳq1gebhcp8518Ͳq2
BHCP8518 (previous).

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PIͲA
PC
PC

Quality
Quality
Quality

9110
9180
9180

PIͲA(III)8
PCͲ20f
PCͲ20e

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PI

Intraseries 0117
Quality
0650

PIͲMem4
PIͲMem4

FRY9LP 20080331 99991231 NoChange

Quality

0655

PIͲMem4

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PI
PCͲB
PCͲB

Quality
Quality
Quality

9070
0915
0920

PIͲMem4
PCͲB16
PCͲB16

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

0922

PCͲB16

FRY9LP 20080331 99991231 NoChange

PCͲB

Interseries 0925

PCͲB16

FRY9LP 20080331 99991231 NoChange

PCͲB

Quality

9280

PCͲB16

FRY9LP 20121231 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲB

Quality
Quality

0131
9270

PCͲB15b
PCͲB15b

FRY9LP 20121231 99991231 NoChange

PCͲB

Quality

0132

PCͲB15c

September2016

BHCP8518 PIͲA(III)8shouldnotbenullandshouldnotbenegative. bhcp8518nenullandbhcp8518ge0
BHCPA130 PCͲ20fshouldnotbenull.
bhcpa130nenull
BHCPB530 PCͲ20eshouldnotbenull.
bhcpb530nenull
ForJune,September,andDecember,PIͲMem4
(current)shouldbegreaterthanorequaltoPIͲMem4 if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcpc254Ͳq1gebhcpc254Ͳq2
BHCPC254 (previous).
BHCPC254 PIͲMem4shouldbelessthanorequaltoPIͲ2d.
bhcpc254lebhcp0522
IfPCͲB16isgreaterthanzero,thenPIͲMem4shouldbe
BHCPC254 greaterthanzero.
ifbhcpc255gt0thenbhcpc254gt0
PIͲMem4shouldnotbenullandshouldnotbe
BHCPC254 negative.
bhcpc254nenullandbhcpc254ge0
BHCPC255 PCͲB16shouldbelessthanorequaltoPCͲ18b.
bhcpc255lebhcp3606
BHCPC255 PCͲB16shouldbelessthanorequaltoPCͲB5b.
bhcpc255lebhcp1274
IfPIͲMem4isgreaterthanzero,thenPCͲB16shouldbe
BHCPC255 greaterthanzero.
ifbhcpc254gt0thenbhcpc255gt0
ForFRYͲ9LPfilersthatalsofileFRYͲ9C,ifHCͲ19bis
greaterthanzero,thenPCͲB16shouldbegreaterthan ForFRYͲ9LPfilersthatalsofileFRYͲ9C,ifbhckc699gt0
thenbhcpc255gt0
BHCPC255 zero.
BHCPC255 PCͲB16shouldnotbenullandshouldnotbenegative. bhcpc255nenullandbhcpc255ge0
If,forreportingpurposesonly,theinstitutionisalowerͲ
if,forreportingpurposesonly,theinstitutionisalowerͲ
tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9CthenPCͲB15bshouldbe tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9Cthenbhcpc427eqnull
BHCPC427 null.
BHCPC427 PCͲB15bshouldnotbenegative.
bhcpc427ge0orbhcpc427eqnull
If,forreportingpurposesonly,theinstitutionisalowerͲ
if,forreportingpurposesonly,theinstitutionisalowerͲ
tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9CthenPCͲB15cshouldbe tierholdingcompanyoratopͲtierholdingcompany
thatdoesnotfileanFRYͲ9Cthenbhcpc428eqnull
BHCPC428 null.

FRYͲ9LP:EDITͲ13of14

DRAFT

Quality(Q),Interseries(I),andIntraseries(R)EditsfortheFRYͲ9LP
(EffectiveasofSeptmeber30,2016)

Effective Effective
Series StartDate EndDate EditChange Schedule EditType
FRY9LP 20080331 99991231 NoChange PCͲB
Quality

Edit
Number TargetItem
9270
PCͲB15c

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0121

PIͲA(II)5

FRY9LP 20080331 99991231 NoChange

PIͲA

Quality

9090

PIͲA(II)5

FRY9LP 20080331 99991231 NoChange

PIͲA

Intraseries 0122

PIͲA(II)6

FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PIͲA
PIͲA

Quality
Quality

PIͲA(II)6
PIͲA(III)1

FRY9LP 20080331 99991231 NoChange

Intraseries 0145

PCͲMem1a

FRY9LP 20110331 99991231 NoChange

Quality

0146

PCͲMem1a

FRY9LP 20080331 99991231 NoChange

Intraseries 0147

PCͲMem1b

FRY9LP 20110331 99991231 NoChange

Quality

PCͲMem1b

FRY9LP 20110331 99991231 NoChange

Intraseries 0140

PIͲMem5

FRY9LP 20110331 99991231 NoChange

Intraseries 0141

PIͲMem5

FRY9LP 20110331 99991231 NoChange

Quality

0142

PIͲMem5

FRY9LP 20110331 99991231 NoChange

Quality

0143

PIͲMem5

FRY9LP 20110331 99991231 NoChange

Intraseries 0144

PIͲMem5

FRY9LP 20110331 99991231 NoChange

Quality

0149

PIͲMem5

FRY9LP 20110331 99991231 NoChange

PCͲB

Quality

0795

FRY9LP 20110331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange
FRY9LP 20080331 99991231 NoChange

PCͲB
PCͲA
PIͲA

Quality
Quality
Quality

9260
9250
9080

September2016

9090
9100

0148

MDRM
Number
EditTest
BHCPC428 PCͲB15cshouldnotbenegative.

AlgEditTest
bhcpc428ge0orbhcpc428eqnull

ForJune,September,andDecember,PIͲA(II)5(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcpf737Ͳq1gebhcpf737Ͳq2
BHCPF737 shouldbegreaterthanorequalPIͲA(II)5(previous).
PIͲA(II)5shouldnotbenullandshouldnotbe
BHCPF737 negative.
bhcpf737nenullandbhcpf737ge0
ForJune,September,andDecember,PIͲA(II)6(current) if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)then
bhcpf817Ͳq1gebhcpf817Ͳq2
BHCPF817 shouldbegreaterthanorequalPIͲA(II)6(previous).
PIͲA(II)6shouldnotbenullandshouldnotbe
BHCPF817 negative.
bhcpf817nenullandbhcpf817ge0
BHCPF818 PIͲA(III)1shouldnotbenull.
bhcpf818nenull
if(bhcpf819Ͳq2nenullandbhcpf819Ͳq2ne0)then
IfPCͲMem1a(previous)isnotequaltonullorzero,
BHCPF819 thenPCͲMem1a(current)shouldnotequalnullorzero. (bhcpf819Ͳq1nenullandbhcpf819Ͳq1ne0)
IfPIͲMem5isnotequaltonull,thenPCͲMem1ashould
BHCPF819 notequalnull.
ifbhcpj980nenullthenbhcpf819nenull
if(bhcpf820Ͳq2nenullandbhcpf820Ͳq2ne0)then
IfPCͲMem1b(previous)isnotequaltonullorzero,
BHCPF820 thenPCͲMem1b(current)shouldnotequalnullorzero. (bhcpf820Ͳq1nenullandbhcpf820Ͳq1ne0)
IfPIͲMem5isnotequaltonull,thenPCͲMem1bshould
BHCPF820 notequalnull.
ifbhcpj980nenullthenbhcpf820nenull
ForJune,SeptemberandDecember,ifPIͲMem5
if(mmͲq1eq06ormmͲq1eq09ormmͲq1eq12)and
(previous)isnotequaltonullorzero,thenPIͲMem5 bhcpj980Ͳq2nenullandbhcpj980Ͳq2ne0then
bhcpj980Ͳq1nenullandbhcpj980Ͳq1ne0
BHCPJ980 (current)shouldnotequalnullorzero.
IfPCͲMem1a(currentminusprevious)isnotequalto if(bhcpf819Ͳq1Ͳbhcpf819Ͳq2)ne0thenbhcpj980Ͳq1
nenull
BHCPJ980 zero,thenPIͲMem5(current)shouldnotequalnull.
IfPCͲMem1aisnotequaltonullorzero,thenPIͲMem5 ifbhcpf819nenullandbhcpf819ne0thenbhcpj980
nenull
BHCPJ980 shouldnotequalnull.
IfPCͲMem1bisnotequaltonullorzero,thenPIͲMem5 ifbhcpf820nenullandbhcpf820ne0thenbhcpj980
nenull
BHCPJ980 shouldnotequalnull.

PCͲB8

IfPCͲMem1b(currentminusprevious)isnotequalto
BHCPJ980 zero,thenPIͲMem5(current)shouldnotequalnull.
IfPIͲMem5isnotequaltonullorzero,thenPIͲ1e
BHCPJ980 shouldnotequalzero.
SumofPCͲB7a,PCͲB7b,andPCͲB8shouldbelessthan
BHCPK297 orequaltothesumofPCͲ4candPCͲ4d.

if(bhcpf820Ͳq1Ͳbhcpf820Ͳq2)ne0thenbhcpj980Ͳq1
nenull
ifbhcpj980nenullandbhcpj980ne0thenbhcp0447
ne0
(bhcp1407+bhcp1403+bhcpk297)le(bhcp0364+
bhcp2165)

PCͲB8
PCͲA4
PIͲA(I)1

BHCPK297 PCͲB8shouldnotbenullandshouldnotbenegative.
BHPA0365 PCͲA4shouldnotbenull.
BHPA4340 PIͲA(I)1shouldnotbenull.

bhcpk297nenullandbhcpk297ge0
bhpa0365nenull
bhpa4340nenull

FRYͲ9LP:EDITͲ14of14

File Type	application/pdf
File Modified	2018-03-15
File Created	2017-06-01