Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations (annual)

INSTRUCTIONS FOR PREPARATION OF

Financial Statements of Foreign
Subsidiaries of U.S. Banking
Organizations
FR 2314 and FR 2314S

GENERAL INSTRUCTIONS
Who Must Report
The Financial Statements of Foreign Subsidiaries of U.S.
Banking Organizations (FR 2314/FR 2314S) must be
filed by foreign subsidiaries of U.S. banking organizations (USBOs). Regulation K defines foreign or foreign
country as one or more foreign nations, and includes the
overseas territories, dependencies, and insular possessions of those nations and of the United States, and the
Commonwealth of Puerto Rico.
The FR 2314/FR 2314S must be submitted for each legal
entity subject to reporting requirements. Therefore, consolidation of individual entities is not permitted.
Unless otherwise instructed, the FR 2314/FR 2314S is to
be submitted for any organization, also referred to as a
‘‘subsidiary,’’ described below except a corporation which
itself is organized under Section 25 or 25A of the Federal
Reserve Act.1 For purposes of this report, ‘‘subsidiaries’’
include, but are not limited to:
(1) Any organization which is a ‘‘subsidiary’’ as defined
by Section 211.2(w) of Regulation K of the Board of
Governors of the Federal Reserve System (see ‘‘Definitions’’);
(2) Any other subsidiary in which shares have been
acquired under Regulation K where the Board’s
consent to such acquisitions is conditioned on the
furnishing of reports, and all subsidiaries of such
organizations;
(3) Any organization in which shares have been acquired,
directly or indirectly, by a bank holding company
under Section 4(c)(13) of the Bank Holding Company Act of 1956 (BHC Act), as amended, if such
acquisition represents greater than 50 percent of this
1. Such Edge or agreement corporations report on the FR 2886b.
FR 2314 and 2314S
General Instructions September 2016

organization’s equity capital or if the Board’s consent to the acquisition is conditioned on the furnishing of reports;
(4) Any subsidiary in which shares have been acquired,
directly or indirectly, by a financial holding company
under Section 4(k)(4) of the BHC Act, as amended
by the Gramm−Leach−Bliley Act for bank holding
companies or Section 10(c)(2)(H) of the HOLA for
savings and loan holding companies, domiciled outside of the United States,2 (except subsidiaries that
are functionally regulated as discussed in the exemptions section below). Refer to the FR Y-9C Glossary
entry for ‘‘Addressee (Domicile)’’ for the definition
of domicile.
(5) Any other foreign organization directly or indirectly
managed or controlled by, or operated on behalf of, a
bank that is a member of the Federal Reserve System, a holding company, or any organization required
to report under 1 through 4 above, through management contracts, trust agreements, or similar
instruments.
For purposes of this report, holding company is
collectively used for bank holding company, savings
and loan holding company, securities holding company, and U.S. intermediate holding companies.
(6) Any domestic subsidiary of USBOs (principally held
by an Edge or agreement corporation), that qualifies
under Regulation K or Section 4 (c) (13) of the BHC
Act, as amended (i.e., subsidiaries authorized to
conduct overseas activities even if domiciled in the
U.S.).
2. Any such organization domiciled in the United States should file
either the Financial Statements of U.S. Nonbank Subsidiaries of Holding
Companies (FR Y-11) or the Abbreviated Financial Statements of U.S.
Nonbank Subsidiaries of Holding Companies (FR Y-11S) pursuant to the
reporting threshold requirements for those reports.

GEN-1

General Instructions

Quarterly Filers—Detailed Report
(FR 2314)
A USBO must file the FR 2314 quarterly for its subsidiary if the subsidiary is owned or controlled by a parent
U.S. holding company that has total consolidated assets
of $500 million or more as of June 30 of the preceding
year or files the FR Y-9C to meet supervisory needs, or
the subsidiary is owned or controlled by a state member
bank or an Edge or agreement corporation that has total
consolidated assets equal to or greater than $500 million,
and the subsidiary meets any one of the following
criteria:
(1) Total assets of the foreign subsidiary are equal to or
greater than $1 billion;
(2) The foreign subsidiary’s off-balance-sheet activities3
are equal to or greater than $5 billion;
(3) The foreign subsidiary’s equity capital is equal to or
greater than 5 percent of the top-tier organization’s
consolidated equity capital; or
(4) The foreign subsidiary’s operating revenue is equal
to or greater than 5 percent of the top-tier organization’s consolidated operating revenue.
Operating revenue is defined as the sum of total interest
income and total noninterest income, before deduction of
expenses.
For foreign subsidiaries held by a USBO that is, in turn,
owned by a foreign banking organization (FBO), the
operating revenue and equity capital of the USBO are
used as the top-tier organization’s values.
If a foreign subsidiary meets the criteria above to file
quarterly as of June 30 of the preceding year, the parent
organization must file the FR 2314 quarterly for the
subsidiary beginning in March of the current year. In
addition, if the subsidiary meets the quarterly criteria due
to being newly formed or a business combination, then
the parent organization must report the FR 2314 quarterly
beginning with the first quarterly report date following
the effective date of the inception of the subsidiary or
business combination, respectively.
3. Off-balance-sheet activities (defined as the sum of Schedule BS,
items 20 through 30) include commitments to purchase foreign currencies
and U.S. dollar exchange, all other future and forward contracts, option
contracts, and the notional value of interest rate swaps, exchange swaps,
and other swaps.

GEN-2

Once a nonbank subsidiary begins filing the FR 2314
quarterly, it should file a complete FR 2314 quarterly
going forward. If the parent USBO is a holding company
that has total consolidated assets of $500 million or more
as of June 30 of the preceding year or files the FR Y-9C to
meet supervisory needs or a state member bank or an Edge
or agreement corporation that has total consolidated assets
equal to or greater than $500 million, and the subsidiary
does not meet any one of the other quarterly nonbank
subsidiary filing criteria for four consecutive quarters,
then the parent organization may revert to annual filing
beginning with the first upcoming December report date.
Foreign subsidiaries that do not meet the quarterly filing
thresholds may be requested to file quarterly if the
Federal Reserve Bank has determined that these subsidiaries have significant risk exposures.

Annual Filers—Detailed Report
(FR 2314)
A foreign subsidiary that does not meet any of the criteria
to file quarterly, but has total assets greater than or equal
to $500 million and less than $1 billion as of the report
date must file the entire FR 2314 report on an annual
basis.

Annual Filers—Abbreviated Report
(FR 2314S)
A foreign subsidiary that does not meet the criteria to
file the detailed report, but has total assets greater than or
equal to $250 million and less than $500 million as of the
report date must file the Abbreviated Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations (FR 2314S) on an annual basis.

Other Reporting Criteria
• Each USBO must submit a separate FR 2314/FR
2314S for each of its foreign subsidiaries satisfying the
above criteria whether directly or indirectly owned.
The reporting USBO must submit a report on a parent
only (non-consolidated) basis for each parent subsidiary meeting the criteria and submit individual reports
for each lower level subsidiary required to file the
report.
• Consolidation of individual entities, including variable
interest entities (VIEs), is not permitted. Each USBO
FR 2314 and 2314S
General Instructions March 2018

General Instructions

should separately assess whether a VIE meets the
definition of subsidiary and determine if any such
entity meets the criteria for filing this report.
• The FR 2314/FR 2314S report for a subsidiary owned
by more than one parent organization should be submitted in its entirety by the organization with the majority
ownership. If a subsidiary is equally owned by two or
more parent organizations, the FR 2314/FR 2314S
report should be submitted in its entirety by the largest
organization based on total consolidated assets.

Exemptions from Reporting Foreign
Subsidiary Financial Statements
The following subsidiaries are exempt from submitting
the financial statements for foreign subsidiaries of USBOs:
• Any subsidiary with less than $250 million in total
assets unless the quarterly reporting criteria is met;
• Any foreign subsidiary in which the primary U.S.
regulator is an organization other than the Federal
Reserve System, such as the Securities and Exchange
Commission, Commodities Futures Trading Commission, State Insurance Commissioners and State Securities departments;
• Any subsidiary that is required to file a Report of
Condition for Edge or Agreement Corporations
(FR 2886b);
• Any subsidiary, joint venture, or portfolio investment
that is required to file the Financial Statements of U.S.
Nonbank Subsidiaries of U.S. Holding Companies (FR
Y-11/FR Y-11S);
• Any subsidiary that is required to file the Financial
Statements for a Bank Holding Company Subsidiary
Engaged in Bank-Ineligible Securities Underwriting
and Dealing (FR Y-20);
• Any subsidiary of a ‘‘qualified FBO’’ as defined by
Section 211.23(a) of Regulation K (12 CFR 211.23(a))
except for subsidiaries of a U.S. holding company, U.S.
bank, or Edge corporation, which is the direct subsidiary of a qualified FBO;
• Any subsidiary that is considered a merchant banking
investment, the shares of which are held pursuant to
section 4(k)4(H) of the BHC Act;
FR 2314 and 2314S
General Instructions March 2015

• Any U.S. federally insured foreign company which is a
subsidiary of a holding company (i.e., banks in Puerto
Rico or in U.S. territories or possessions);
• Any subsidiary of a U.S. federally insured foreign
company that is a subsidiary of a holding company,
unless such subsidiary is held pursuant to Regulation K;
• Any subsidiary of a Small Business Investment Company (SBIC controlled investment);
• Any nondepository trust company that is a member of
the Federal Reserve System and required to file the
Consolidated Reports of Condition and Income;
• Any company the shares of which are held: (1) as a
result of debts previously contracted (acquired under
section 4(c)(2) of the BHC Act); (2) in a fiduciary
capacity under section 4c(4) of the BHC Act; or
(3) solely as collateral securing an extension of credit;
• Any subsidiary that is inactive as of the end of the
reporting period;
• Any subsidiary such as a namesaver or a newly organized subsidiary that has never conducted any business
activity. However, a subsidiary that is newly incorporated is required to report upon the commencement of a
business activity if it meets the reporting criteria;
• Any subsidiary that was divested or liquidated during
the year. Reports must only be filed for subsidiaries
that are part of the parent organization’s structure as of
the close of the business day on the report date for
which the report is being filed; and
• Any subsidiary that is a special purpose vehicle (SPV)
formed as a vehicle for specific leasing transactions
(for example, when an SPV is engaged in a single
leasing transaction).
• Any subsidiary that issues trust preferred securities.
Foreign subsidiaries 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
regulated.
A graphic representation of the general criteria for the
FR 2314/FR 2314S appears at the end of these General
Instructions (page GEN-9).

Frequency of Reporting
A USBO must submit the FR 2314 report for each
foreign subsidiary that meets the criteria to file quarterly
GEN-3

General Instructions

as of the last calendar day of March, June, September and
December. A USBO must submit the FR 2314 report for
each foreign subsidiary that meets the criteria to file
annually as of December 31. A USBO must submit the
FR 2314S for each foreign subsidiary that meets the
criteria to file the abbreviated report annually as of
December 31.

Preparation of the Reports
Parent USBOs are requested to prepare and file the
Financial Statements for Foreign Subsidiaries of U.S.
Banking Organizations (FR 2314/FR 2314S) in accordance with Generally Accepted Accounting Principles
(GAAP), and these instructions. However, respondents
may submit reports based on the foreign country’s
accounting standards if submitting reports on this basis
would materially reduce reporting burden. All reports
shall be prepared in a consistent manner.
USBOs should refer to the instructions for the preparation of the Consolidated Financial Statements for Holding Companies (FR Y-9C) or the Parent Company Only
Financial Statements for Small Holding Companies
(FR Y-9SP) for additional information on the items
requested on this report. Copies of the FR 2314, FR 2314S,
FR Y-9C, and FR Y-9SP may be found on the Federal
Reserve
Board’s
public
website
(www.federalreserve.gov/boarddocs/reportforms).
The foreign subsidiaries’ financial records shall be maintained in such a manner and scope so as to ensure that the
reports can be prepared and filed in accordance with
these instructions and reflect a fair presentation of the
subsidiaries’ financial condition and results of operations. Questions and requests for interpretations of matters appearing in any part of these instructions should be
addressed to the Federal Reserve Bank in the district
where the reports are submitted.
Report all financial items in thousands of U.S. dollars.
Assets or liabilities payable in other currencies should be
converted into dollars at the exchange rates prevailing on
the report date, except where required otherwise by
Generally Accepted Accounting Principles (GAAP).
The preferred method for reporting purchases and sales
of assets is as of the trade date. However, settlement date
accounting is acceptable if the reported amounts are not
materially different.
GEN-4

Applicability of Generally Accepted
Accounting Principles to Foreign
Subsidiaries of U.S. Banking Organization
Reporting Requirements
It should be noted that the presentation by subsidiaries
of assets, liabilities, and stockholders’ equity and the
recognition of income and expenses is requested to be
reported in accordance with Generally Accepted Accounting Principles (GAAP). Subsidiaries are required to
report certain other accounts or types of transactions on
schedules to the balance sheet and income statement. In
addition, these instructions designate where a particular
asset or liability should be reported.
All ownership interests in the subsidiary have an interest
in the aggregate amounts of a subsidiary’s reported
earnings, retained earnings, and net assets (whether held
by its parent organization or by other owners) and should
be reported as equity capital in the financial statements.
There may be areas in which a reporting subsidiary
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 FR Y-9C instructions 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.’’ Selected sections of the
ASC are referenced in the instructions where appropriate.

Page 1
The USBO must submit a page 1 for each financial
statement. If the USBO elects to file multiple financial
statements under one signature, the USBO must submit
one signed page 1 per type of report, the FR 2314
quarterly, the FR 2314 annual or the FR 2314S. Page 1 of
the report must include the legal name of the USBO filing
the FR 2314/FR 2314S and the mailing address. The
name, telephone number, and e-mail address of a contact
at the USBO to whom questions about the report(s) may
be directed must be indicated.

Signatures
The FR 2314/FR 2314S must be signed as indicated on
page 1 by a duly authorized officer of the USBO. When
the top-tier USBO is domiciled outside the United States,
the USBO may authorize an officer of the nonbank
FR 2314 and 2314S
General Instructions March 2015

General Instructions

subsidiary to sign the report. By signing page 1 of this
report, the authorized officer acknowledges that any
knowing and willful misrepresentation or omission of a
material fact on any reports included under this signature
constitutes fraud in the inducement and may subject the
officer to legal sanctions provided by 18 USC 1001 and
1007.

All items will not be applicable to each foreign subsidiary required to file the report. An ‘‘N/A’’ should be
entered if the foreign subsidiary cannot be involved in a
transaction because of the nature of the organization. A
zero should be entered whenever a foreign subsidiary can
participate in an activity, but may not on the report date,
have any outstanding balances.

Number of Reports Attested to Under This
Signature

Where to Submit the Reports

For all reports submitted under the officer’s signature, the
USBO must indicate on page 1 the total number of
reports for which the officer attested.

December Only Reporting
For the December FR 2314 report, the USBO must
indicate on page 1 whether the submission is for quarterly or annual filers.

Detailed Listing of Subsidiaries
The USBO must complete a separate page(s) containing
the detailed listing of subsidiaries for each page 1. For
submission of multiple financial statements under the
officer’s signature, the USBO must complete a separate
page(s) containing the detailed listing of subsidiaries for
each type of report. The USBO must provide on the
page(s) containing the detailed listing of subsidiaries the
legal name, address and subsidiary ID for all reports
attested to under the officer’s signature as indicated on
page 1. When specifying the name(s) of the nonbank
subsidiaries, use the legal name of the subsidiaries as
they appear on the papers of incorporation or formation
documents. The legal name must be the same name that
is specified on the Report of Changes in Organizational
Structure (FR Y-10). The page(s) containing the detailed
listing of subsidiaries should be retained at the USBO for
their records and should not be submitted to the Reserve
Bank.

Submission of Reports
The reports are to be submitted for each report date on
the report forms provided by the Federal Reserve Bank.
No caption on the report form should be changed in any
way. No item is to be left blank. An entry must be made
for each item, i.e., an amount, a zero, or an ‘‘N/A.’’
FR 2314 and 2314S
General Instructions March 2015

For paper filers of report form: The original reports and
the number of copies specified by the Reserve Bank
should be submitted to the Federal Reserve Bank of the
District in which the reporter’s parent U.S. bank or
holding company is domiciled. In cases where these
institutions are not in the same District, unless the
respondent has specific instructions to the contrary, the
following rules shall apply:
1. Subsidiaries owned through a U.S. bank should send
reports to the Reserve Bank of that parent.
2. Subsidiaries owned directly by a U.S. holding company (that is, not through a subsidiary U.S. bank)
should send reports to the Reserve Bank of the USBO.
Generally, the Federal Reserve District in which a parent
Edge or agreement corporation resides is not considered
in determining where to submit the report.
All reports shall be made out clearly and legibly by
typewriter or in ink. Reports completed in pencil will not
be accepted. Computer printouts are acceptable, provided
they are identical in format and detail to the reporting
form, including all item and column captions.
USBOs must maintain in their files a copy of the
manually signed page 1 of the Reserve Bank-supplied
forms received for the report date, attached to the page(s)
containing the detailed listing of subsidiaries, and a print
out of the data submitted.
Electronic submission of report form. Any banking organization interested in submitting the FR 2314/FR 2314S
electronically should contact the Federal Reserve Bank in
the district where the parent U.S. Bank or holding
company is domiciled.
USBOs choosing to submit these reports electronically
must maintain in their files the original manually signed
page 1 of the Reserve Bank-supplied forms received for
the report date, attached to the page(s) containing the
GEN-5

General Instructions

detailed listing of subsidiaries, and a printout of the data
submitted.

Submission Date
A USBO must file this report for its foreign subsidiaries
no later than 60 calendar days after the report date. The
filing of a completed report will be considered timely,
regardless of when the reports are received by the
appropriate Federal Reserve Bank, if these reports are
mailed first class and postmarked no later than the third
calendar day preceding the submission deadline. In the
absence of a postmark, a company whose completed FR
2314/FR 2314S is received late may be called upon to
provide proof of timely mailing.
A ‘‘Certificate of Mailing’’ (U.S. Postal Service form
3817) may be used to provide such proof. If an overnight
delivery service is used, entry of the completed original
reports into the delivery system on the day before the
submission deadline will constitute timely submission. In
addition, the hand delivery of the completed original
reports on or before the submission deadline to the
location to which the reports would otherwise be mailed
is an acceptable alternative to mailing such reports.
Companies that are unable to obtain the required officers’
signatures on their completed original reports in sufficient time to file these reports so that they are received by
the submission deadline may contact the Federal Reserve
Bank to which they mail their original reports to arrange
for the timely submission of their report data and the
subsequent filing of their signed reports.
If the submission deadline falls on a weekend or holiday,
the report must be received by 5:00 P.M. on the first
business day after the Saturday, Sunday, or holiday. Any
report received after 5:00 P.M. on the first business day
after the Saturday, Sunday, or holiday deadline will be
considered late unless it has been postmarked three
calendar days prior to the original Saturday, Sunday, or
holiday submission deadline (original deadline), or the
institution has a record of sending the report by overnight
service one day prior to the original deadline.
NOTE: A reporting U.S. banking organization must
submit all of its required nonbank subsidiary reports on
or before the submission deadline to be considered
timely.

Monitoring of Regulatory Reports
Federal Reserve Banks will monitor the filing of all
regulatory reports to ensure that they are filed in a timely
GEN-6

manner and are accurate and not misleading. Many
reporting errors can be screened through the use of
computer validity edit checks which are detailed in the
Checklist accompanying the reporting instructions.
Reporting deadlines are detailed in the Submission Date
section of these general instructions. Additional information on the monitoring procedures are available from the
Federal Reserve Banks.

Confidentiality
These reports are available to the public upon request on
an individual basis. However, a USBO may request
confidential treatment for one or more of the subsidiaries
for which it submits the financial statements for foreign
subsidiaries of USBOs if it is of the opinion that disclosure of certain commercial or financial information in the
report would likely result in substantial harm to its (or its
subsidiaries’) competitive position or that disclosure of
the submitted personal information would result in
unwarranted invasion of personal privacy.
A request for confidential treatment must be submitted in
writing concurrently with the submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested, demonstrating 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 SHOULD BE
REPORTED SEPARATELY BOUND WITH A
SEPARATE FR 2314/FR 2314S PAGE 1 LABELED
‘‘CONFIDENTIAL.’’ THIS INFORMATION SHOULD
BE SPECIFICALLY IDENTIFIED AS BEING
CONFIDENTIAL.
The Federal Reserve will determine whether information
submitted with a request for confidential treatment will
be so treated, and will advise the U.S. banking organization through the appropriate Reserve Bank of any decision to make available to the public any of the information.
The Federal Reserve System may subsequently release
information for which confidential treatment is requested
if the Board of Governors determines that the disclosure
of such information is in the public interest.
FR 2314 and 2314S
General Instructions March 2015

General Instructions

Amended Reports
The Federal Reserve may require the filing of amended
Financial Statements of Foreign Subsidiaries of U.S.
Banking Organizations if reports as previously submitted
contain significant errors. In addition, a USBO should
file an amended report when internal and external auditors make audit adjustments that result in a restatement
of financial statements affecting reports previously submitted to the Federal Reserve.
When the Federal Reserve’s interpretation of how these
instructions should be applied to a specified event or
transaction (or series of related events or transactions)
differs from the reporting institution’s interpretation, the
Federal Reserve may require the reporter to reflect the
event(s) or transaction(s) in its FR 2314/FR 2314S
reports in accordance with the Federal Reserve’s interpretation and to amend previously submitted reports.
In the event that certain of the required data are not
available, respondents should contact the appropriate
Reserve Bank for information on submitting revised
reports.
For amended reports, the USBO must submit a newly
signed page 1 and separate financial statements for each
subsidiary that is amending its data. The page(s) containing the detailed listing of subsidiaries must be completed, attached to page 1 and a printout of the data
submitted and placed in the USBO’s files. The page(s)
containing the detailed listing of subsidiaries should not
be submitted to the Reserve Bank.

Definitions
Respondents should refer to the Glossary of the Instructions for the Consolidated Financial Statements for Holding Companies (FR Y-9C) for information concerning
general definitions.
For purposes of this report, related organizations include
(1) any organization that directly or indirectly controls
the reporting nonbank subsidiary, (2) any organization
that is controlled directly or indirectly by the reporting
nonbank subsidiary, or (3) any organization that is controlled directly or indirectly by any USBO that controls
the reporting subsidiary (i.e., if more than one USBO
directly or indirectly controls the reporting nonbank
subsidiary, then all organizations directly or indirectly
controlled by each USBO is considered related regardFR 2314 and 2314S
General Instructions March 2018

less of whom submits this report). In addition, for
purposes of this report related companies include all
associated companies.
Nonrelated organizations include all organizations that
do not meet the definition of ‘‘related organizations.’’
Nonrelated organizations include all organizations outside of the USBO structure and refer to third party
entities.
In addition, for purposes of this report ‘‘subsidiary’’4
means any organization that has more than 50 percent of
its voting shares held directly or indirectly, or that
otherwise is controlled or capable of being controlled, by
the investor or an affiliate of the investor under any
authority. Among other circumstances, an investor is
considered to control an organization if:
(1) The investor or an affiliate is a general partner of the
organization; or
(2) The investor and its affiliates directly or indirectly
own or control more than 50 percent of the equity of
the organization.
All references in the line item instructions to the ‘‘reporting banking organization’’ refer to the subsidiary’s parent
banking organization.
For purposes of this report, all references to ‘‘bank(s)’’
are inclusive of ‘‘savings association(s)’’ unless otherwise noted.

Miscellaneous General Instructions
Rounding
All financial items must be reported in thousands of
dollars, with the figures rounded to the nearest thousand.
Items less than $500 should be reported as zero.

Negative Entries
Negative entries are generally not appropriate on the
FR 2314/FR 2314S reports and should not be reported
unless the line item instructions allow it. Hence, assets
with credit balances should be reported in liability items
and liabilities with debit balances should be reported in
asset items, as appropriate, and in accordance with these
instructions.
4. As defined by Section 211.2(w) of Regulation K of the Board of
Governors of the Federal Reserve System.

GEN-7

General Instructions

For items where negative entries are allowed, paper filers
should enclose negative amounts in parentheses or report
with a minus (-) sign. Electronic filers should report
negative amounts with a minus (-) sign.

FR 2314/FR 2314S report is not sufficient to appraise the
financial soundness of the subsidiary or to determine its
compliance with applicable laws and regulations.

Additional Information
The Federal Reserve System reserves the right to require
additional information from foreign subsidiaries if the

GEN-8

FR 2314 and 2314S
General Instructions March 2015

General Instructions

General Criteria Chart for FR 2314/FR 2314S
See General Instructions for more detail.
Quarterly Filers
Detailed Report
(FR 2314)

Annual Filers
Detailed Report
(FR 2314)

Annual Filers
Abbreviated Report
(FR 2314S)

Exemptions
No report required

Parent holding company
has total consolidated assets
of $500 million or more as
of June 30 of the preceding
year or files the FR Y-9C to
meet supervisory needs or
parent state member bank
or Edge or agreement corporation has total assets
equal to or greater than
$500 million, and any one
of the following:
(1) Subsidiary’s total assets
are greater than or
equal to $1 billion
(2) Subsidiary’s offbalance-sheet activities
are greater than or
equal to $5 billion
(3) Subsidiary’s equity
capital is greater than
or equal to 5% of toptier consolidated equity
capital or
(4) Subsidiary’s operating
revenue is greater than
or equal to 5% of toptier consolidated operating revenue

Subsidiary does not meet
any of the quarterly filing
criteria and its total assets
are greater than or equal to
$500 million but less than
$1 billion

Subsidiary does not meet
any of the FR 2314 filing
criteria and its total assets
are greater than or equal to
$250 million but less than
$500 million

Subsidiary does not meet
any of the FR2314S filing
criteria and
(1) Subsidiary’s total assets
are less than $250 million or
(2) Specific exemption (see
exemption list in General Instructions)

FR 2314 and 2314S
General Instructions March 2015

GEN-9

LINE ITEM INSTRUCTIONS FOR THE

Income Statement
Schedule IS

General Instructions
Report all income and expense of the subsidiary for the
calendar year-to-date. Include adjustments of accruals
and other accounting estimates made shortly after the end
of a reporting period that relate to the income and
expense of the reporting period. A subsidiary that began
operating during the reporting period should report all
income earned and expense incurred since it commenced
operations and all pre-opening income earned and
expenses incurred from inception until that date.
Line Item 1 Interest income.
Report in the appropriate subitem all interest, fees and
similar income received by the subsidiary from nonrelated organizations (associated with assets reported in
Lines 1 through 7 on Schedule BS) in item 1(a) and on
balances due from related organizations in item 1(b).
Include income resulting from interest earned on loans
and leases (including related fees); income on balances
due from depository institutions; interest and dividends
on securities; interest from assets held in trading accounts;
interest on federal funds sold and securities purchased
under agreements to resell; and any other interest income
received by the subsidiary. When yield related fees are
collected in connection with a loan syndication or participation and passed through to another lender, report only
the subsidiary’s proportional share of such fees.
For institutions that have adopted FASB Accounting
Standards Update No. 2016-01 (ASU 2016-01), which
includes provisions governing the accounting for investments in equity securities and eliminates the concept of
available-for-sale equity securities (see the Note preceding the instructions for Schedule IS, item 8(b), include
dividend income on equity securities with readily determinable fair values not held for trading that are reportable in Schedule BS, item 2(c).
FR 2314
Income Statement June 2018

Deduct interest related to customers on loans paid before
maturity from gross interest earned on loans; do not
report as an expense. Exclude from this item:
(1) fees that are not yield related such as fees for
servicing real estate mortgage or other loans which
are not assets of the subsidiary (report in item 5(a)(6));
(2) net gains or losses from the sale of assets (report in
item 5 or 7, as appropriate);
(3) charges to merchants for handling credit card or
charge sales when the subsidiary does not carry the
related loan accounts on their books (report in item 5
below); and
(4) reimbursements for out-of-pocket expenditures made
by the subsidiary for the account of its customers. If
the subsidiary’s expense accounts were charged with
the amount of such expenditures, the reimbursements
should be credited to the same expense accounts.
Line Item 1(a) Interest and fee income from
nonrelated organizations.
Report all interest, fees, and similar income from nonrelated organizations.
Line Item 1(b) Interest and fee income from
related organizations.
Report all interest, fees, and similar income from related
organizations. Exclude any noninterest income and
income from undistributed earnings of related organizations (report in item 5(b)). Include dividends declared or
paid by subsidiaries.
Line Item 1(c) Total interest income.
Report the sum of items 1(a) and 1(b).
IS-1

Schedule IS

Line Item 2 Interest expense.
Report in the appropriate subitem the total amount of
interest expense of the subsidiary pertaining to nonrelated organizations in item 2(a) and pertaining to related
organizations in item 2(b). Include expenses on deposits,
on federal funds purchased and securities sold under
agreements to repurchase, on short- and long-term borrowings, on subordinated notes and debentures, on mandatory securities, on mortgage indebtedness and obligations under capitalized leases, and all other interest
expense.
Line Item 2(a) Interest expense pertaining to
nonrelated organizations.
Report all interest expense pertaining to nonrelated organizations.
Line Item 2(b) Interest expense pertaining to
related organizations.
Report all interest expense pertaining to related organizations.
Line Item 2(c) Total interest expense.
Report the sum of items 2(a) and 2(b).
Line Item 3 Net interest income.
Report the difference between item 1(c), ‘‘Total interest
income,’’ and item 2(c), ‘‘Total interest expense.’’ If this
amount is negative, paper filers should enclose it in
parentheses or report with a minus (-) sign. Electronic
filers should report negative amounts with a minus (-)
sign.
Line Item 4 Provision for loan and lease losses.
Report the amount needed to make the allowance for loan
and lease losses, as reported in Schedule BS, item 3(b),
adequate to absorb expected loan and lease losses, based
upon management’s evaluation of the subsidiary’s current loan and lease exposures. The amount reported must
equal Schedule IS-B, item 4, ‘‘Provision for loan and
lease losses.’’
Exclude provision for credit losses on off-balance-sheet
credit exposures and provision for allocated transfer risk,
both of which should be reported in item 7, ‘‘Noninterest
expense.’’ The amount reported here may differ from the
bad debt expense deduction taken for federal income tax
purposes.
IS-2

If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5 Noninterest income.
Report in the appropriate subitem all other income not
properly reported in item 1(c), ‘‘Total interest income’’
that is derived from activities in which the subsidiary is
engaged. Report noninterest income from nonrelated
organizations in item 5(a) and from related organizations
in item 5(b). Also, a subsidiary may include as other
noninterest income in item 5(a)(7) or 5(b) below net
gains (losses) from the sale of loans and certain other
assets as long as the subsidiary reports such transactions
on a consistent basis.
Line Item 5(a) From nonrelated organizations.
Report all income earned from nonrelated organizations
in the appropriate item.
Line Item 5(a)(1) Income from fiduciary activities.
Report gross income from services rendered by the trust
department of the subsidiary or the subsidiary acting in
any fiduciary capacity. Include commissions and fees on
the sale of annuities by these entities that are executed in
a fiduciary capacity. Report ‘‘N/A’’ if the subsidiary has
no trust departments or renders no services in any
fiduciary capacity.
Line Item 5(a)(2) Service charges on deposit
accounts.
Report the amounts charged depositors:
(1) Who maintain accounts with the subsidiary or who
fail to maintain specified minimum deposit balances;
(2) Based on the number of checks drawn on and
deposits made in deposit accounts;
(3) For checks drawn on ‘‘no minimum-balance’’
deposit accounts;
(4) For withdrawals from nontransaction deposit
accounts;
(5) For accounts which have remained inactive for
extended periods of time or which have become
dormant;
Schedule IS

FR 2314
March 2018

Schedule IS

(6) For deposits to or withdrawals from deposit accounts
through the use of automated teller machines or
remote service units;
(7) For the processing of checks drawn against insufficient funds. Exclude subsequent charges levied
against overdrawn accounts based on the length of
time the account has been overdrawn and report the
interest as interest and fee income in line 1 above;
(8) For issuing stop payment orders;
(9) For certifying checks; and
(10) For accumulation or disbursement of funds deposited to IRA or Keogh Plan accounts when not
handled by the trust department of the subsidiary. If
the account is handled by the subsidiary’s trust
department, include the charges in line 5(a)(1)
above.
Line Item 5(a)(3) Trading revenue.
Report the net gain or loss from trading cash instruments
and derivative contracts (including commodity contracts)
that has been recognized during the calendar year-todate. If this amount is negative, paper filers should
enclose it in parentheses or report with a minus (-) sign.
Electronic filers should report negative amounts with a
minus (-) sign.
Include as trading revenue:
(1) Revaluation adjustments to the carrying value of
assets and liabilities reportable in Schedule BS,
item 4, ‘‘Trading assets,’’ and Schedule BS, item 11,
‘‘Trading liabilities,’’ resulting from the periodic
marking to market of such instruments;
(2) Revaluation of adjustments from the periodic marking to market of interest rate, foreign exchange,
equity derivative, commodity and other contracts
held for trading; and
(3) Realized gains and losses and other income and
expenses resulting from the sale and purchase of all
assets and liabilities held in the trading account.
Exclude trading revenue from transactions with related
organizations. Report such revenue in item 5(b).
Line Item 5(a)(4) Investment banking, advisory,
brokerage, and underwriting fees and commissions.
Report fees and commissions from investment advisory
and management services, merger and acquisition serFR 2314
Schedule IS

March 2010

vices, and other related consulting fees. Include fees and
commissions from securities brokerage activities, from
the sale and servicing of mutual funds, and from the
purchase and sale of securities and money market instruments where the subsidiary is acting as agent for other
subsidiaries or customers (if these fees and commissions
are not included in item 5(a)(1), ‘‘Income from fiduciary
activities,’’ or item 5(a)(3), ‘‘Trading revenue’’).
Also include the subsidiary’s proportionate share of the
income or loss before discontinued operations and other
adjustments from its investments in corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the subsidiary exercises significant influence that are principally
engaged in investment banking, advisory, brokerage, or
securities underwriting activities.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(5) Venture capital revenue.
Report as venture capital revenue market value adjustments, interest, dividends, gains, and losses (including
impairment losses) on venture capital investments (loans
and securities). Include any fee income from venture
capital activities that is not reported in one of the
preceding income items. Also include the subsidiary’s
proportionate share of the income or loss before discontinued operations and other adjustments from its investments in corporate joint ventures, unincorporated joint
ventures, general partnerships, and limited partnerships
over which the subsidiary exercises significant influence
that are principally engaged in venture capital activities.
In general, venture capital activities involve the providing of funds, whether in the form of loans or equity, and
technical and management assistance, when needed and
requested, to start-up or high-risk companies specializing
in new technologies, ideas, products, or processes. The
primary objective of these investments is capital growth.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(6) Net servicing fees.
Report income from servicing real estate mortgages,
credit cards, and other financial assets held by others.
IS-3

Schedule IS

Report any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the
loans. Subsidiaries should report servicing income net of
the related servicing assets’ amortization expense. Include
impairments recognized on servicing assets. For further
information on servicing, see the FR Y-9C Glossary
entry for ‘‘servicing assets and liabilities.’’
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(7) Net securitization income.
Report net gains (losses) on assets sold in securitization
transactions, i.e., net of transaction costs. Include fees
(other than servicing fees) earned from the subsidiary’s
securitization transactions and unrealized losses (and
recoveries of unrealized losses) on loans and leases held
for sale in securitization transactions. Exclude income
from servicing securitized assets (report in item 5(a)(6),
above) and from seller’s interests and residual interests
retained by the subsidiary (report in the appropriate
subitem of item 1, ‘‘Interest income’’).
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(8) Insurance commissions and fees.
Report income from insurance activities (includes premiums and supplemental contracts); service charges, commissions and fees from the sale of insurance; commissions on reinsurance; and other insurance related income.
Also include the subsidiary’s proportionate share of the
income or loss before discontinued operations and other
adjustments from its investments in corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the subsidiary
exercises significant influence that are principally engaged
in insurance underwriting, reinsurance, or insurance sales
activities. Exclude commissions and fees on the sale of
annuities and report in item 5(a)(9).
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
IS-4

Line Item 5(a)(9) Fees and commissions from
annuity sales.
Report fees and commissions from sales of annuities
(fixed, variable, and other) by the nonbank subsidiary and
fees earned from customer referrals for annuities to
insurance companies and insurance agencies external to
the nonbank subsidiary. Also include management fees
earned from annuities. However, exclude fees and commissions from sales of annuities by the trust department
of the subsidiary or the subsidiary acting in any fiduciary
capacity reported in item 5(a)(1), “Income from fiduciary
activities.”
Also include the subsidiary’s proportionate share of the
income or loss before discontinued operations and other
adjustments from its investments in corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the subsidiary
exercises significant influence that are principally engaged
in annuity product underwriting or sales activities.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(10) Other noninterest income.
Report all other noninterest income derived from nonrelated organizations that is not reported above. If this
amount is negative, paper filers should enclose it in
parentheses or report with a minus (-) sign. Electronic
filers should report negative amounts with a minus (-)
sign.
Line Item 5(b) From related organizations.
Report all noninterest income derived from related organizations. Include in this item trading revenue from
transactions with related organizations. Exclude the parent’s equity in undistributed income of subsidiaries from
this item and report in item 11.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5(c) Total noninterest income.
Report the sum of items 5(a)(1) through 5(a)(10) and
5(b). If this amount is negative, paper filers should
Schedule IS

FR 2314
March 2018

Schedule IS

enclose it in parentheses or report with a minus (-) sign.
Electronic filers should report negative amounts with a
minus (-) sign.
Line Item 6 Realized gains (losses) on securities
not held in trading accounts.
Report the net gain or loss realized during the calendar
year-to-date from the sale, exchange, redemption, or
retirement of all securities not held in trading accounts.
The realized gain or loss on the security is the difference
between the sales price (excluding interest at the coupon
rate accrued since the last interest payment date, if any)
and the amortized cost. Also include in this item the
write-downs of the cost basis of individual securities for
other-than-temporary impairments. If this amount is
negative, paper filers should enclose it in parentheses or
report with a minus (-) sign. Electronic filers should
report negative amounts with a minus (-) sign. 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 9 below).
For institutions that have adopted FASB Accounting
Standards Update No. 2016-01 (ASU 2016-01), which
includes provisions governing the accounting for investments in equity securities and eliminates the concept of
available-for-sale equity securities (see the Note preceding the instructions for Schedule IS, item 8.b), include
realized gains (losses) only on available-for-sale debt
securities in item 6. Report realized and unrealized gains
(losses) during the year-to-date reporting period on equity
securities with readily determinable fair values not held
for trading in Schedule IS, item 8.b.
Exclude:
(1) the change in net unrealized holding gains (losses) on
available-for-sale debt and equity securities during
the calendar year (report in Schedule IS-A, item 5),
(2) realized gains (losses) on trading securities (report in
Schedule IS, item 5(a)(3)), ‘‘Trading revenue,’’
(3) net gains (losses) from the sale of detached securities
coupons and the sale of ex-coupon securities, and
report in item 7, ‘‘Noninterest expense,’’ or item
5(a)(10), ‘‘Other noninterest income,’’ as appropriate,
(4) For institutions that have not adopted ASU 2016-01,
the change in net unrealized holding gains (losses) on
FR 2314
Schedule IS

June 2018

available-for-sale debt and equity securities during
the calendar year to date (report in Schedule IS-A,
item 5, “Other comprehensive income”), and
(5) For institutions that have adopted ASU 2016-01, the
change in net unrealized holding gains (losses) on
available-for-sale debt securities during the calendar
year to date (report in Schedule IS-A, item 5, “Other
comprehensive income”).
Line Item 7 Noninterest expense.
Report in the appropriate subitem all other expense not
properly reported in item 2(c), ‘‘Total interest expense’’
that is incurred from activities in which the subsidiary
is engaged. Report noninterest expense pertaining to
nonrelated organizations in item 7(a) and pertaining to
the organization in item 7(b). Also, a subsidiary may
include as other noninterest expense in item 7(a) or 7(b)
below net losses (gains) from the sale of loans and certain
other assets as long as the subsidiary reports such transactions on a consistent basis.
Line Item 7(a) Pertaining to nonrelated
organizations.
Report the amount of noninterest expense of the subsidiary pertaining to activities with nonrelated organizations
(i.e., third-party transactions). If this amount is negative,
paper filers should enclose it in parentheses or report with
a minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Report salaries and benefits of all officers and employees
of the subsidiary including guards and contracted guards,
temporary office help, dining room and cafeteria employees, and building department officers and employees
(including maintenance personnel). Include gross salaries,
wages, and other compensation; contributions to retirement plan, pension fund and profit-sharing plan; employee
stock ownership plan, employee stock purchase plan, and
employee savings plan; social security and other taxes
paid by the subsidiary; health and life insurance premiums; relocation and tuition programs; and the cost of all
other fringe benefits for officers and employees.
Report all noninterest expenses related to the use of
premises, equipment, furniture, and fixtures, net of rental
income, that are reportable in Schedule BS, item 5,
‘‘Premises and fixed assets.’’ If this net amount is a credit
balance, enclose it in parentheses.
IS-5

Schedule IS

Deduct rental income from gross premises and fixed asset
expense. Rental income includes all rentals charged for
the use of buildings not incident to their use by the
reporting subsidiary, including rentals by regular tenants
of the subsidiary, income received from short-term rentals
of other facilities of the subsidiary, and income from
sub-leases. Also deduct income from assets that indirectly
represent premises, equipment, furniture, or fixtures reportable in Schedule BS, item 5, ‘‘Premises and fixed
assets.’’ Include normal and recurring depreciation and
amortization charges against assets; all operating lease
payments made by the subsidiary on premises and equipment; cost of ordinary repairs to premises (including
leasehold improvements), equipment, furniture, and fixtures; cost of service or maintenance contracts for equipment, furniture, and fixtures; insurance expense related to
the use of premises, equipment, furniture, and fixtures; all
property tax and other tax expense related to premises
(including leasehold improvements), equipment, furniture, and fixtures; cost of heat, electricity, water, and other
utilities connected with the use of premises and fixed
assets; cost of janitorial supplies and outside janitorial
services; and services and fuel, maintenance, and other
expenses related to the use of the subsidiary-owned automobiles, airplanes, and other vehicles for the subsidiary’s
business.
Include fees paid to directors and advisory directors for
attendance at board of directors or committee meetings;
premiums on fidelity insurance, directors’ and officers’
liability insurance, and life insurance policies for which
the subsidiary is the beneficiary; federal deposit insurance premium; Comptroller of the Currency assessment
expense; legal fees and other direct costs incurred in
connection with foreclosures; and advertising, promotional, public relations, and business development
expenses; data processing cost; goodwill impairment
losses; amortization expenses of and impairment losses
for other intangible assets; and all other noninterest
expenses pertaining to nonrelated organizations.
Also report any provision for credit losses related to
off-balance-sheet credit exposures, based upon management’s evaluation of the subsidiary’s current off-balancesheet credit exposures.
Line item 7(b) Pertaining to related organizations.
Report all expenses involving related organizations that
cannot properly be reported in Schedule IS, item 2(b),
‘‘Interest expense pertaining to related organizations.’’ If
IS-6

this amount is negative, paper filers should enclose it in
parentheses or report with a minus (-) sign. Electronic
filers should report negative amounts with a minus (-)
sign.
Line Item 7(c) Total noninterest expense.
Report the sum of items 7(a) and 7(b). If this amount is
negative, paper filers should enclose it in parentheses or
report with a minus (-) sign. Electronic filers should
report negative amounts with a minus (-) sign.
Line Item 8(a) Income (loss) before unrealized
holding gains (losses) on equity securities not held
for trading, applicable income taxes, and
discontinued operations
Report the sum of items 3, 5(c) and 6, minus items 4 and
7(c). If this amount is negative, paper filers should
enclose it in parentheses or report with a minus (-) sign.
Electronic filers should report negative amounts with a
minus (-) sign.
NOTE: Item 8(b) is to be completed only by institutions
that have adopted FASB Accounting Standards Update
No. 2016-01 (ASU 2016-01), which includes provisions
governing the accounting for investments in equity securities and eliminates the concept of available-for-sale
equity securities. ASU 2016-01 requires holdings of
equity securities (except those accounted for under the
equity method or that result in consolidation), including
other ownership interests (such as partnerships, unincorporated joint ventures, and limited liability companies),
to be measured at fair value with changes in the fair value
recognized through net income. However, an institution
may choose to measure equity securities and other equity
investments that do not have readily determinable fair
values at cost minus impairment, if any, plus or minus
changes resulting from observable price changes in
orderly transactions for the identical or a similar investment of the same issuer.
Institutions that have not adopted ASU 2016-01 should
leave item 8(b) blank and report their unrealized gains
(losses) on available-for-sale equity securities during the
year-to-date reporting period in Schedule RI-A, item 5,
“Other comprehensive income”).
For institutions that are public business entities, as
defined in U.S. GAAP, ASU 2016-01 is effective for
Schedule IS

FR 2314
June 2018

Schedule IS

fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For example, an institution with a calendar year fiscal year that is a
public business entity must begin to apply ASU 2016-01
in its FR 2314 for March 31, 2018. For all other
institutions, ASU 2016-01 is effective for fiscal years
beginning after December 15, 2018, and interim periods
within fiscal years beginning after December 15, 2019.
For example, an institution with a calendar year fiscal
year that is not a public business entity must begin to
apply ASU 2016-01 in its FR 2314 for December 31,
2019. Early application of ASU 2016-01 is permitted for
all institutions that are not public business entities as of
fiscal years beginning after December 15, 2017, including interim periods within those fiscal years.
Line Item 8(b) Unrealized holding gains (losses) on
equity securities not held for trading.
Report unrealized holding gains (losses) during the yearto-date reporting period on equity securities with readily
determinable fair values not held for trading. Include
unrealized holding gains (losses) during the year-to-date
reporting period on equity securities and other equity
investments without readily determinable fair values not
held for trading that are measured at fair value through
earnings. Also include impairment, if any, plus or minus
changes resulting from observable price changes during
the year-to-date reporting period on equity securities and
other equity investments without readily determinable
fair values not held for trading for which this measurement election is made).

Line Item 9 Applicable income taxes (benefits)
(estimated).
Report the total estimated federal, state and local, and
foreign income tax expense applicable to item 8(c),
‘‘Income (loss) before applicable income taxes and discontinued operations,’’ including the tax effects of gains
(losses) on securities not held in trading accounts (i.e.,
available-for-sale securities and held-to-maturity securities). Include both the current and deferred portions of
these income taxes. If this amount is negative (i.e., the
amount is a tax benefit rather than a tax expense), paper
filers should enclose the amount in parentheses or report
with a minus (-) sign. Electronic filers should report
negative amounts with a minus (-) sign.
Include as applicable income taxes all taxes based on a
net amount of taxable revenue less deductible expenses.
Exclude the estimated income taxes applicable to foreign
currency translation adjustments included in Schedule IS-A, item 5. Exclude from applicable income taxes
all taxes based on gross revenues or gross receipts.
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 IS item 8
“Income(loss) before applicable income taxes and discontinued operations.”
Line Item 10 Discontinued operations, net of
applicable income taxes.

If an institution sells an equity security or other equity
investment, but had not yet recorded the change in value
to the point of sale since the last value change was
recorded, include the change in value of the equity
security or other equity investment to the point of sale in
this item.

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 Long- Lived Assets”). If the amount
reported in this item is a net loss, report it with a minus
(-) sign.

Line Item 8(c) Income (loss) before applicable
income taxes and discontinued operations.

Line Item 11 Equity in undistributed income (loss)
of subsidiary(s).

Report the institution’s pretax income from continuing
operations as the sum of Schedule RI, item 8(a), ″Income
(loss) before unrealized holding gains (losses) on equity
securities not held for trading, applicable income taxes,
and discontinued operations,″ and Schedule RI, item
8(b), ″Unrealized holding gains (losses) on equity securities not held for trading.″ If the amount is negative, report
it with a minus (-) sign.

Report the amount of the parent subsidiary’s proportionate interest in the subsidiary’s(s’) net income (loss) less
any dividends declared by the subsidiary(s) for the
calendar year-to-date. Report dividends in item 1(b).

FR 2314
Schedule IS

June 2018

If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
IS-7

Schedule IS

Line Item 12 Net income (loss).
Report the sum of items 8, 10, and 11 minus item 9. If
this amount is negative, paper filers should enclose it in
parentheses or report with a minus (-) sign. Electronic
filers should report negative amounts with a minus (-)
sign. This item must equal Schedule IS-A, Changes in
Equity Capital, item 2, “Net income.”

Memoranda
Memorandum item 1 is to be completed by nonbank
subsidiaries that are required to complete Schedule
BS-A, Memoranda items 1(b) and 1(c).
Line Item 1 Noncash income from negative
amortization on closed-end loans secured by 1–4
family residential properties.
Report the amount of noncash income from negative
amortization on closed-end loans secured by 1–4 family
residential properties (i.e., interest income accrued and
uncollected that has been added to principal) included in
interest and fee income on loans from nonrelated organizations (Schedule IS, item 1(a)).
Negative amortization refers to a method in which a loan
is structured so that the borrower’s minimum monthly (or
other periodic) payment is contractually permitted to be
less than the full amount of interest owed to the lender,
with the unpaid interest added to the loan’s principal
balance. The contractual terms of the loan provide that if
the borrower allows the principal balance to rise to a
pre-specified amount or maximum cap, the loan payments are then recast to a fully amortizing schedule.
Negative amortization features may be applied to either
adjustable rate mortgages or fixed rate mortgages, the
latter commonly referred to as graduated payment mortgages (GPMs).
Memorandum item 2 is to be completed by subsidiaries
that have elected to account for financial instruments or
servicing assets and liabilities at fair value under a fair
value option.
Memorandum item 2 is to be completed by subsidiaries
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
IS-8

(GAAP) (i.e., ASC Subtopic 825-10, Financial Instruments – Overall (formerly FASB Statement No. 159, The
Fair Value Option for Financial Assets and Financial
Liabilities); ASC Subtopic 815-15, Derivatives and Hedging – Embedded Derivatives (formerly FASB Statement
No. 155, Accounting for Certain Hybrid Financial Instruments); and ASC Subtopic 860-50, Transfers and Servicing – Servicing Assets and Liabilities (formerly FASB
Statement No. 156, Accounting for Servicing of Financial Assets)). This election is generally referred to as the
fair value option.
If the subsidiary 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 IS, not as part of the reported change
in fair value of these assets and liabilities for the year-todate. The subsidiary 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 Subtopic. 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
Schedule IS

FR 2314
September 2011

Schedule IS

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 BS
at fair value under a fair value option (excluding servicing assets and liabilities reported in Schedule BS, item 7,
“All other assets,” and Schedule BS, item 14, “Other
liabilities,” respectively, and trading assets and trading
liabilities reported in Schedule BS, item 4, “Trading
assets,” and Schedule BS, item 11, “Trading liabilities,”
respectively) resulting from the periodic marking of such
assets and liabilities to fair value should be reported as
“Other noninterest income” in Schedule IS, item 5(a)(10).

FR 2314
Schedule IS

September 2011

Line Item 2 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 subsidiary has elected to account for
under the fair value option that is included in Schedule IS, items 5.a(3), “Trading revenue,” 5.a(6), “Net
servicing fees,” 5.a.(10), “Other interest income,” and
5.b., “From related organizations.”
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.

IS-9

LINE ITEM INSTRUCTIONS FOR

Changes in Equity Capital
Schedule IS-A

General Instructions
Total equity capital includes perpetual preferred stock,
common stock, capital surplus, retained earnings, accumulated other comprehensive income and other equity
capital components such as treasury stock and unearned
Employee Stock Ownership Plan Shares. All amounts,
other than the amount reported in item 1, should represent net aggregate changes for the calendar year-to-date.
Paper filers should enclose all net decreases and losses
(net reductions of equity capital) in parentheses or report
with a minus (-) sign. Electronic filers should report all
net decreases and losses (net reductions of equity capital)
with a minus (-) sign.

Line Item 1 Equity capital most recently reported
for the end of the previous calendar year (i.e., after
adjustments from amended Income Statements).
Report the subsidiary’s total equity capital balance most
recently reported for the previous calendar year-end after
the filing of any amended report(s). Include the cumulative effect, net of applicable income taxes, of those
changes in any accounting principles adopted during the
calendar year-to-date reporting period that were applied
retroactively and for which prior years’ financial statements were restated. Also, include the sum of all corrections, net of applicable income taxes, resulting from
material accounting errors that were made in prior years
and not corrected by the filing of an amended report for
the period in which the error was made.

Line Item 2 Net income (loss).
Report the net income (loss) for the calendar year-to-date
as reported on the Income Statement, item 12, ‘‘Net
income (loss).’’
FR 2314
Changes in Equity Capital March 2010

Line Item 3 Sale, conversion, acquisition, or
retirement of common stock and perpetual
preferred stock.
Report the changes in the subsidiary’s total equity capital
resulting from the sale, conversion, acquisition, or retirement of the subsidiary’s capital stock. Limited-life preferred stock is not included in equity capital.
Report the total amount of new capital stock issued, net
of any expenses associated with the issuance of the stock.
Report the changes in the subsidiary’s total equity capital
resulting from:
(1) Sale of the subsidiary’s perpetual preferred stock or
common stock;
(2) Exercise of stock options, including:
(a) Any income tax benefits to the subsidiary resulting from the sale of the subsidiary’s own stock
acquired under a qualified stock option within
three years of its purchase by the employee who
had been granted the option; and
(b) Any tax benefits to the subsidiary resulting from
the exercise (or granting) of nonqualified stock
options (on the subsidiary’s stock) based on the
difference between the option price and the fair
market value of the stock at the date of exercise
(or grant);
(3) The conversion of convertible debt, limited-life preferred stock, or perpetual preferred stock into perpetual preferred or common stock;
(4) Redemption of perpetual preferred stock or common
stock;
(5) Retirement of perpetual preferred stock or common
stock including:
IS-A-1

Schedule IS-A

(a) The net decrease in equity capital which occurs
when cash is distributed in lieu of fractional
shares in a stock dividend; and
(b) The net increase in equity capital when a stockholder who receives a fractional share from a
stock dividend purchases the additional fraction
necessary to make a whole share; and
(6) Capital-related transactions involving the subsidiary’s Employee Stock Option Plan.

includes changes during the calendar year-to-date in: 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. Refer to the
FR Y-9C instructions and ASC Subtopic 220-10, Comprehensive Income – Overall (formerly FASB Statement
No. 130, Reporting Comprehensive Income) for additional information on reporting this item.
Line Item 6 Other adjustments to equity capital.

Line Item 4 LESS: Cash dividends declared.
Report all cash dividends declared during the calendar
year-to-date, including dividends on common and preferred stock. Include dividends not payable until after the
report date. Exclude dividends declared during the previous calendar year but paid in the current period.
Cash dividends are payments of cash to stockholders in
proportion to the number of shares they own. Cash
dividends on preferred and common stock are to be
reported on the date they are declared by the subsidiary’s
board of directors (the declaration date) by debiting
‘‘retained earnings’’ and crediting ‘‘dividends declared
not yet payable,’’ which is to be reported in other
liabilities. Upon payment of the dividend, ‘‘dividends
declared not yet payable’’ is debited for the amount of the
cash dividend with an offsetting credit, normally in an
equal amount, to ‘‘dividend checks outstanding.’’
A liability for dividends payable may not be accrued in
advance of the formal declaration of a dividend by the
boards of directors. However, the subsidiary may segregate a portion of retained earnings in the form of a capital
reserve in anticipation of the declaration of a dividend.
Line Item 5 Other comprehensive income.
Report the amount of other comprehensive income for
the calendar year-to-date. Other comprehensive income

IS-A-2

Report all adjustments to equity capital that are not
properly reported in items 1 through 5 above. This item
should include:
(1) changes incident to business combinations;
(2) sales of treasury stock (the resale or the disposal on
the subsidiary’s own perpetual preferred stock or
common stock, i.e., treasury stock transactions);
(3) LESS: Purchases of treasury stock (the resale or
the disposal on the subsidiary’s own perpetual preferred stock or common stock, i.e., treasury stock
transactions);
(4) change in offsetting debit to the liability for Employee
Stock Ownership Plan (ESOP) debt guaranteed by
the subsidiary;
(5) contributions and distributions to and from partners
or limited liability company (LLC) shareholders
when the company is a partnership or an LLC; and
(6) capital contributions not in the form of stock.
Line Item 7 Total equity capital at end of current
period.
Report the sum of items 1, 2, 3, 5, and 6, minus item 4.
This item must equal Schedule BS, Balance Sheet item
18(g), ‘‘Total equity capital.’’

Schedule IS-A

FR 2314
December 2013

LINE ITEM INSTRUCTIONS FOR

Changes in Allowance
for Loan and Lease Losses
Schedule IS-B

General Instructions

Line Item 3 Less: Charge-offs.

Report all changes in the allowance account on a year-todate basis. When the subsidiary maintains an allowance
for possible loan and lease losses, report all related
transactions and reconcile, beginning with the balance
reported at the end of the previous year, to the balance of
the allowance shown in Schedule BS, Balance Sheet,
Item 3(b), as of the end of the current period. The
provision for possible loan and lease losses should
correspond to the amount reported in Schedule IS, item 4,
‘‘Provision for loan or lease losses.’’ Exclude transactions pertaining to reserves carried in capital accounts,
such as reserves for contingencies that represent a segregation of undivided profits. Also exclude any allowance
for credit losses on off-balance-sheet exposures.

Enter the amount of gross charge-offs on loans and leases
during the calendar year-to-date.

Line Item 1 Balance most recently reported at end
of previous calendar year.
Include the ending balance as most recently reported for
the prior year end in the allowance for possible loan and
lease losses account. The amount must reflect the effect
of all corrections and adjustments to the allowance for
loan and lease losses that were made in any amended
report(s) for the previous calendar year-end.
Line Item 2 Recoveries.
Include recoveries of amounts previously charged off
against the allowance for possible loan and lease losses.

FR 2314
Changes in Allowance for Loan and Lease Losses

March 2010

Line Item 4 Provision for loan and lease losses.
This item must equal Schedule IS, item 4, ‘‘Provision for
loan or lease losses.’’ If this amount is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 5 Adjustments.
Include any increase or decrease resulting from foreign
currency translation of the allowance for possible loan
and lease losses into dollars.
If this amount is negative, paper filers should enclose it in
parentheses or report with a minus (-) sign. Electronic
filers should report negative amounts with a minus (-)
sign.
Line Item 6 Balance at end of current period.
Enter the total of items 1, 2, 4, and 5, minus item 3. This
item must equal Schedule BS, item 3(b), ‘‘Allowance for
Loan and Lease Losses.’’

IS-B-1

LINE ITEM INSTRUCTIONS FOR

Balance Sheet and
Off-Balance-Sheet Items
Schedule BS

Assets
Items 1 through 8 exclude balances due from related
institutions (see definition in the General Instructions).
Report balances due from related institutions in item 9.
Line Item 1 Cash and balances due from
depository institutions.

(a) Checks or drafts in the process of collection that
are drawn on banking institutions, and payable
immediately upon presentation, including checks
or drafts already forwarded for collection and
checks on hand which will be presented for
payment or forwarded for collection on the following business day in the country where the
reporting office that is clearing or collecting the
check or draft is located;

Report the total of non-interest bearing and interestbearing balances due from depository institutions, currency and coin, cash items in process of collection and
unposted debits.

(b) Government checks that are drawn on the Treasurer of the United States or any other government agency that are payable immediately upon
presentation and that are in process of collection;

Depository institutions consist of commercial banks in
the United States, credit unions, mutual and stock savings
banks, savings or building and loan associations, cooperative banks, industrial banks that accept deposits, U.S.
branches and agencies of foreign banks, and banking
organizations in foreign countries.

(c) Checks or warrants that are drawn on a foreign
government that are payable immediately upon
presentation and that are in the process of collection; and

Balances due from depository institutions include:
(1) Noninterest-bearing funds on deposit at depository
institutions for which the reporting company has
already received credit; and
(2) Interest-bearing balances due from depository institutions, whether in the form of demand, savings or
time balances, including certificates of deposit, but
excluding certificates of deposits held for trading.
Exclude balances with closed or liquidating banks or
other depository institutions and all loans (report in
item 3 below). Also exclude balances due from subsidiary banks (and their branches) of the reporting holding
company (report in item 9 below).

(d) Amounts credited to deposit accounts in connection with automatic payment arrangements where
such credits are made one business day prior to
the payment date to ensure the availability of
funds on the payment date; and
(2) Unposted debits are cash items in the reporting
organization’s possession drawn on itself that are
chargeable, but have not yet been charged to the
general ledger deposit control account at the close of
business on the report date.
Exclude from this item the following:

Cash and due from balances include:

(1) Credit or debit card sales slips in process of collection (report as noncash items in item 7, ‘‘All other
assets’’). However, if the reporting organization has
been notified that they have been given credit, the
amount of such sales slips should be reported in this
item;

(1) Cash items in the process of collection that include
the following:

(2) Cash items not conforming to the definition of in
process of collection, whether or not cleared; and

FR 2314
Balance Sheet March 2013

BS-1

Schedule BS

(3) Commodity or bill-of-lading drafts (including arrival
drafts) not yet payable (because the merchandise
against which the draft was drawn has not yet
arrived), whether or not deposit credit has been
given. (If deposit credit has been given, report such
drafts as loans in the appropriate line item; if the
drafts were received on a collection basis, exclude
them entirely until the funds have actually been
collected.)

value (generally, market value), and report unrealized
changes in value (appreciation and depreciation) directly
in the income statement as a part of earnings. Exclude all
trading securities from this item and report trading
securities in Schedule BS, item 4, ‘‘Trading assets.’’
Line Item 2(a) Held-to-maturity securities.
Report the amortized cost of held-to-maturity securities.
Line Item 2(b) Available-for-sale securities.

Line Item 2 Securities.
Report the amount of U.S. Treasury securities, U.S.
government agency and corporation obligations, securities issued by states and political subdivisions in the U.S.,
and all other debt and equity securities with readily
determinable fair values. Also, include as debt securities
all holdings of commercial paper. Report held-to-maturity
securities in item 2(a) and available-for-sale securities in
item 2(b), and equity securities in 2(c). Exclude equity
securities that do not have readily determinable fair
values and report these equity securities in item 7, ‘‘All
other assets.’’
ASC Topic 320, Investments-Debt and Equity Securities
(formerly FASB Statement No. 115, Accounting for
Certain Investments in Debt and Equity Securities),
requires depository institutions to divide their securities
holdings among three categories: held-to-maturity,
available-for-sale, and trading securities. This accounting
standard provides a different accounting treatment for
each category. Under ASC Topic 320, only those debt
securities for which an institution has the positive intent
and ability to hold to maturity may be included in the
held-to-maturity account, and the institution would continue to account for these debt securities at amortized
cost.
Securities in the available-for-sale category under
ASC Topic 320 are those securities for which an institution does not have the positive intent and ability to hold
to maturity, yet does not intend to trade as part of its
trading account. Report available-for-sale securities at
fair value, and report unrealized holding gains (losses) on
these securities, net of the applicable tax effect, as a
separate component of equity capital in Schedule BS,
item 18(d), ‘‘Accumulated other comprehensive income.’’
Trading securities are debt and equity securities that an
institution buys and holds principally for the purpose of
selling in the near term. Report trading securities at fair
BS-2

Report the fair value of available-for-sale securities.
NOTE: Item 2(c) is to be completed only by institutions
that have adopted FASB Accounting Standards Update
No. 2016-01 (ASU 2016-01), which includes provisions
governing the accounting for investments in equity securities, including investment in mutual funds, and eliminates the concept of available-for-sale equity securities.
ASU 2016-01 requires holdings of equity securities
(except those accounted for under the equity method or
that result in consolidation), including other ownership
interests (such as partnerships, unincorporated joint ventures, and limited liability companies), to be measured at
fair value with changes in the fair value recognized
through net income. However, an institution may choose
to measure equity securities and other equity investments
that do not have readily determinable fair values at cost
minus impairment, if any, plus or minus changes resulting from observable price changes in orderly transactions
for the identical or a similar investment of the same
issuer.
Institutions that have not adopted ASU 2016-01 should
leave item 2(c) blank and report their holdings of equity
securities with readily determinable fair values not held
for trading as available-for-sale equity securities in
Schedule RC, item 2(b).
For institutions that are public business entities, as
defined in U.S. GAAP, ASU 2016-01 is effective for
fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For example, an institution with a calendar year fiscal year that is a
public business entity must begin to apply ASU 2016-01
in its FR 2314 for March 31, 2018. For all other
institutions, ASU 2016-01 is effective for fiscal years
beginning after December 15, 2018, and interim periods
within fiscal years beginning after December 15, 2019.
For example, an institution with a calendar year fiscal
year that is not a public business entity must begin to
Schedule BS

FR 2314
June 2018

Schedule BS

apply ASU 2016-01 in its FR 2314 for December 31,
2019. Early application of ASU 2016-01 is permitted for
all institutions that are not public business entities as of
fiscal years beginning after December 15, 2017, including interim periods within those fiscal years.

Corporation (Freddie Mac), Class A voting and Class C
non-voting common stock of the Federal Agricultural
Mortgage Corporation (Farmer Mac), and common and
preferred stock of SLM Corporation (the private-sector
successor to the Student Loan Marketing Association).

Line Item 2(c) Fair value of equity securities with
readily determinable fair values not held for
trading.

Exclude from equity securities with readily determinable
fair values not held for trading:

Report the fair value of all investments in mutual funds
and other equity securities (as defined in ASC Topic 321,
Investments-Equity Securities) with readily determinable
fair values that are not held for trading. Such securities
include, but are not limited to, money market mutual
funds, mutual funds that invest solely in U.S. Government securities, common stock, and perpetual preferred
stock. Perpetual preferred stock does not have a stated
maturity date and cannot be redeemed at the option of the
investor, although it may be redeemable at the option of
the issuer.
According to ASC Topic 321, the fair value of an equity
security is readily determinable if sales prices or bid-andasked quotations are currently available on a securities
exchange registered with the U.S. Securities and Exchange
Commission (SEC) or in the over-the-counter market,
provided that those prices or quotations for the over-thecounter market are publicly reported by the National
Association of Securities Dealers Automated Quotations
systems or by OTC Markets Group Inc. (“Restricted
stock” meets that definition if the restriction terminates
within one year.) The fair value of an equity security
traded only in a foreign market is readily determinable if
that foreign market is of a breadth and scope comparable
to one of the U.S. markets referred to above. The fair
value of an investment in a mutual fund (or in a structure
similar to a mutual fund, i.e., a limited partnership or a
venture capital entity) is readily determinable if the fair
value per share (unit) is determined and published and is
the basis for current transactions.

(1) Paid-in stock of a Federal Reserve Bank.
(2) Stock of a Federal Home Loan Bank.
(3) Common and preferred stocks that do not have
readily determinable fair values, such as stock of
bankers’ banks and Class B voting common stock of
the Federal Agricultural Mortgage Corporation
(Farmer Mac).
(4) Preferred stock that by its terms either must be
redeemed by the issuing enterprise or is redeemable
at the option of the investor (i.e., redeemable or
limited-life preferred stock), including trust preferred
securities subject to mandatory redemption.
(5) ″Restricted stock,″ i.e., equity securities for which
sale is restricted by governmental or contractual
requirement (other than in connection with being
pledged as collateral), except if that requirement
terminates within one year or if the holder has the
power by contract or otherwise to cause the requirement to be met within one year.
(6) Participation certificates issued by a Federal Intermediate Credit Bank, which represent nonvoting stock
in the bank.
(7) Minority interests held by the reporting institution in
any companies not meeting the definition of associated company, except minority holdings that indirectly represent bank premises , or other real estate
owned.

Investments in mutual funds and other equity securities
with readily determinable fair values may have been
purchased by the reporting institution or acquired for
debts previously contracted.

(8) Equity holdings in those corporate joint ventures
over which the reporting institution does not exercise
significant influence, except equity holdings that
indirectly represent bank premises.

Include in this item common stock and perpetual preferred stock of the Federal National Mortgage Association (Fannie Mae), common stock and perpetual preferred stock of the Federal Home Loan Mortgage

(9) Holdings of capital stock of and investments in
unconsolidated subsidiaries, associated companies,
and those corporate joint ventures over which the
reporting bank exercises significant influence.

FR 2314
Schedule BS

June 2018

BS-3

Schedule BS

Line Item 3 Loans and lease financing receivables
(including federal funds sold).

(3) Securities issued by states and political subdivisions in the U.S.;

Line Item 3(a) Loans and leases, held for
investment and held for sale.

(4) Securities of all foreign governments and official
institutions;

Report the aggregate book value of all loans and leases of
the subsidiary, net of unearned income, before the deduction of the ‘‘Allowance for loan and lease losses,’’ (report
in item 3(b)). This item must equal Schedule BS-A, item 6. See Schedule BS-A, ‘‘General Instructions,’’ for further detail.

(5) Equity securities;
(6) Other bonds, notes, and debentures;
(7) Certificates of deposit;
(8) Commercial paper;
(9) Bankers acceptances; and

Line Item 3(b) Less: Allowance for loan and lease
losses.

(10) Revaluation gains from derivative contracts.

Report the allowance for loan and lease losses as determined in accordance with generally accepted accounting
principles (GAAP) for the subsidiary. Exclude any allowance for loan and lease losses on loans and leases with
related institutions.

Line Item 5 Premises and fixed assets (including
capitalized leases).

Line Item 3(c) Loan and lease financing
receivables, held for investment and held for sale,
net of the allowance for loan and lease losses.
Report the amount derived by subtracting item 3(b) from
item 3(a).
Line Item 4 Trading assets.
Subsidiaries that (a) regularly underwrite or deal in
securities, interest rate contracts, foreign exchange rate
contracts, other commodity and equity derivative contract, other financial instruments, and other assets for
resale, (b) acquire or take positions in such items principally for the purpose of selling in the near term or
otherwise with the intent to resell in order to profit from
short-term price movements, or (c) acquire or take positions in such items as an accommodation to customers or
for other trading purposes shall report in this item the
value of such assets or positions on the report date.
Assets and other financial instruments held for trading
shall be valued at fair value.
Assets held in trading accounts include, but are not
limited to:
(1) U.S. Treasury securities;
(2) U.S. government
obligations;
BS-4

agency

and

corporation

Report the book value, less accumulated depreciation or
amortization, of all premises, equipment, furniture, and
fixtures purchased directly or acquired by means of a
capital lease. Any method of depreciation or amortization
conforming to generally accepted accounting principles
may be used.
Include as premises and fixed assets:
(1) Premises that are actually owned and occupied (or to
be occupied, if under construction) by the subsidiary;
(2) Leasehold improvements, vaults, and fixed machinery and equipment;
(3) Remodeling costs to existing premises;
(4) Real estate acquired and intended to be used for
future expansion;
(5) Parking lots that are used by customers or employees
of the subsidiary;
(6) Furniture, fixtures, and movable equipment of the
subsidiary;
(7) Automobiles, airplanes, and other vehicles owned by
the subsidiary and used in the conduct of its business;
(8) The amount of capital lease property (with the subsidiary as lessee), premises, furniture, fixtures, and
equipment; and
(9) Stocks and bonds issued by nonmajority-owned corporations whose principal activity is the ownership of
land, buildings, equipment, furniture, or fixtures
Schedule BS

FR 2314
March 2018

Schedule BS

occupied or used (or to be occupied or used) by the
subsidiary.
Property formerly but no longer used for subsidiary
activities may be reported in this item as ‘‘Premises and
fixed assets’’ or in item 6, ‘‘Other real estate owned.’’
Exclude from premises and fixed assets:
(1) Original paintings, antiques, and similar valuable
objects (report in item 7, ‘‘All other assets’’);
(2) Favorable leasehold rights (report in Schedule BS-M, item 5(e), ‘‘All other identifiable intangible assets’’); and
(3) Loans and advances, whether secured or unsecured,
to individuals, partnerships, and nonmajority-owned
corporations for the purpose of purchasing or holding
land, buildings, or fixtures occupied or used (or to be
occupied or used) by the subsidiary (report in item
3(a) “Loans and lease financing receivables, held for
investment and held for sale.”).
Line Item 6 Other real estate owned.
Report the book value (not to exceed the fair value), less
accumulated depreciation, if any, of all real estate other
than premises actually owned by the subsidiary.
Exclude any property necessary for the conduct of banking business (report in item 5 above, ‘‘Premises and fixed
assets’’). Property formerly but no longer used for subsidiary activities may be reported in this item or in item 5
above.
Include as other real estate owned:
(1) Real estate acquired in any manner for debts previously contracted (including, but not limited to, real
estate acquired through foreclosure and real estate
acquired by deed in lieu of foreclosure), even if the
subsidiary has not yet received title to the property;
(2) Real estate collateral underlying a loan when the
subsidiary has obtained physical possession of the collateral, regardless of whether formal foreclosure proceedings have been instituted against the borrower;
(3) Foreclosed real estate sold under contract and
accounted for under the deposit method of accounting in accordance with ASC Subtopic 360-20, Property, Plant, and Equipment – Real Estate Sales (formerly FASB Statement No. 66, Accounting for Sales
of Real Estate);
FR 2314
Schedule BS

June 2018

(4) Any real estate acquired, directly or indirectly, by
the subsidiary and held for development or other
investment purposes;
(5) Real estate acquisition, development, or construction
(ADC) arrangements that are accounted for as direct
investments in real estate or real estate joint ventures
in accordance with ASC Subtopic 310-10, Receivables – Overall (formerly AICPA Practice Bulletin 1,
Appendix, Exhibit I, ADC Arrangements);
(6) Real estate acquired and held for investment by the
subsidiary that has been sold under contract and
accounted for under the deposit method in accordance with ASC Subtopic 360-20;
(7) Any other loans secured by real estate and advanced
for real estate acquisition, development, or investment purposes if the reporting subsidiary in substance has virtually the same risks and potential
rewards as an investor in the borrower’s real estate
venture;
(8) Investments in corporate joint ventures, unincorporated joint ventures, and general or limited partnerships that are primarily engaged in the holding of real
estate for development, resale, or other investment
purposes and over which the subsidiary does not
exercise significant influence. For institutions that
have adopted ASU 2016-01 (see the Note preceding
the instructions for Schedule BS, item 2(c), report
such investments at (i) fair value or (ii) if chosen by
the reporting institution for an equity investment that
does not have a readily determinable fair value, at
cost minus impairment, if any, plus or minus changes
resulting from observable price changes in orderly
transactions for the identical or a similar investment
of the same issuer; and
(9) Property originally acquired for future expansion but
no longer intended to be used for that purpose.
Line Item 7 All other assets.
Report all other assets held by the respondent subsidiary
that cannot be properly included in any of the preceding
items. Include investments in nonrelated companies,
customers’ liability on acceptances outstanding, goodwill, and intangible assets. Also report income earned but
not collected, prepaid expenses, accounts receivable, and
the positive fair value of all derivatives held for purposes
other than trading.
BS-5

Schedule BS

Report net deferred tax assets in this item and net
deferred tax liabilities in item 14, ‘‘Other liabilities.’’
Exclude all balances due from related institutions and
investments in all subsidiaries and associated companies.
Report such transactions in item 9.
Line Item 8 Claims on nonrelated organizations.
Enter the sum of items 1, 2, and 3(c) through 7.
Line Item 9 Balances due from related
institutions, gross.
Report all balances due from the top-tier holding company or banking organization, all balances due from
subsidiary banks (or their branches) or subsidiary holding
companies of the top-tier holding company, and all
balances due from other subsidiaries of these organizations (including subsidiaries of the parent organization
and the reporting nonbank subsidiary), on a gross basis.
Include the amount of the subsidiary’s investment in all
(whether consolidated or unconsolidated) subsidiaries,
associated companies, corporate joint ventures, unincorporated joint ventures, and general partnerships over
which the respondent exercises significant influence; and
noncontrolling investments in certain limited partnerships and limited liability companies (as described in the
FR Y-9C Glossary entry for ‘‘equity method of accounting’’), less any dividends paid or declared.
Exclude all balances due to related institutions and
include in item 16.

modity and equity contracts into which the reporting
subsidiary has entered for trading, dealer, customer
accommodation, and similar purposes.
Line Item 12 Other borrowed money with a
remaining maturity of one year or less (including
commercial paper issued and federal funds
purchased).
Report the total amount of money borrowed by the
subsidiary with a remaining maturity of one year or less.
Include outstanding commercial paper issued and federal
funds purchased. 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.
Borrowings may take the form of:
(1) Demand notes issued to the U.S. Treasury;
(2) Promissory notes;
(3) Notes and bills rediscounted (including commodity
drafts rediscounted);
(4) Loans sold under repurchase agreements and sales of
participations in pools of loans that mature in more
than one business day;
(5) Due bills issued representing the subsidiary’s receipt
of payment and similar instruments, whether collateralized or uncollateralized;
(6) Overnight and ‘‘Term federal funds’’ purchased;

Line Item 10 Total assets.

(7) Securities sold under agreements to repurchase; and

Report the sum of items 8 and 9.

(8) Mortgage indebtedness and obligations under capitalized leases with a remaining maturity of one year or
less.

Liabilities and Equity Capital
Items 11 through 15 exclude balances due to related
institutions. Report balances due to related institutions in
item 16.
Line Item 11 Trading liabilities.
Report the amount of liabilities from the reporting subsidiary’s trading activities. Include liabilities resulting
from the sales of assets that the reporting subsidiary does
not own (short position) and revaluation losses from
‘‘marking to market’’ (or the ‘‘lower of cost or market’’)
of interest rate, foreign exchange rate, and other comBS-6

Exclude all borrowings with related institutions. Report
such borrowings in item 16.
Line Item 13 Other borrowed money with a
remaining maturity of more than one year
(including subordinated debt and limited-life
preferred stock and related surplus).
Report the total amount of all borrowings of the subsidiary with a remaining maturity of more than one year,
including subordinated debt, limited-life preferred stock,
and related surplus. For purposes of this item, remaining
Schedule BS

FR 2314
March 2013

Schedule BS

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.
Borrowings may take the form of:
(1) Promissory notes;

yield, if material), and reserves for credit risk on offbalance sheet items.
Also, report all derivatives with negative fair value held
for purposes other than trading in this item. Exclude all
liabilities with related institutions. Report such liabilities
in item 16.

(2) Perpetual debt securities that are unsecured and not
subordinated;

Line Item 15 Liabilities to nonrelated
organizations.

(3) Notes and bills rediscounted (including commodity
drafts rediscounted);

Enter the sum of items 11 through 14.

(4) Loans sold under repurchase agreements and sales
of participations in pools of loans that mature in
more than one business day;
(5) Due bills issued representing the subsidiary’s receipt
of payment and similar instruments, whether collateralized or uncollateralized;
(6) ‘‘Term federal funds’’ purchased;
(7) Securities sold under agreements to repurchase;
(8) Notes and debentures issued by the respondent
subsidiary; and
(9) Mortgage indebtedness and obligations under capitalized leases with a remaining maturity of more
than one year; and
(10) Limited-life preferred stock. 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 at a stated date.
Exclude all borrowings with related institutions. Report
such borrowings in item 16.
Line Item 14 Other liabilities.
Report the total amount of all other liabilities that cannot
be properly reported in items 11 through 13. Include
liabilities such as deposits held by the subsidiary, liability on acceptances outstanding, expenses accrued
and unpaid, deferred income taxes (if credit balance),
dividends declared but not yet payable, accounts payable
(other than expenses accrued and unpaid), liability on
deferred payment letters of credit, deferred gains from
sale-leaseback transactions, unamortized loan fees (other
than those that represent an adjustment of the interest
FR 2314
Schedule BS

December 2013

Line Item 16 Balances due to related institutions,
gross.
Report all balances due to the top-tier holding company
or banking organization, all balances due to subsidiary
banks (or their branches) or subsidiary holding companies of the top-tier holding company, and all balances due
to other subsidiaries of these organizations (including
subsidiaries of the parent organization), on a gross basis.
Exclude all balances due from related institutions and
include in item 9.
Line Item 17 Total liabilities.
Report the sum of items 15 and 16.
Line Item 18 Equity capital.
Equity capital represents the sum of capital stock, surplus, undivided profits, and various reserve accounts.
Line Item 18(a) Stock.
If the subsidiary is in corporate form, report the amount
of perpetual preferred stock issued, including any amounts
received in excess of its par or stated value, and the
aggregate par or stated value of common stock issued.
If the subsidiary is not in corporate form, report the
amount of general or limited partnership shares or interests issued in item 18(e).
Line Item 18(b) Surplus (exclude all surplus
related to preferred stock).
If the subsidiary is in corporate form, 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. Exclude any portion of the
BS-7

Schedule BS

proceeds received from the sale of limited-life preferred
stock in excess of its par or stated value (report in item
13) or any portion of the proceeds received from the sale
of perpetual preferred stock in excess of its par or stated
value (report in item 18(a)).
If the subsidiary is not in corporate form, report the
amount of general or limited partnership shares or interests issued in item 18(e).
Line Item 18(c) Retained earnings.
Report the amount of retained earnings (including capital
reserves) as of the report date. The amount of the retained
earnings should reflect the transfer of net income, declaration of dividends, transfers to surplus, and any other
appropriate entries. Adjustments of accruals and other
accounting estimates made shortly after the report date
that relate to the income and expenses of the year-to-date
period ended as of the report date must be reported in the
appropriate items of the Income Statement for that
year-to-date period.
Capital reserves are segregations of retained earnings
and are not to be reported as liability accounts or as
reductions of asset balances. Capital reserves may be
established for such purposes as follows:
(1) Reserve for undeclared stock dividends, which
includes amounts set aside to provide for stock
dividends (not cash dividends) not yet declared;
(2) Reserve for undeclared cash dividends, which
includes amounts set aside for cash dividends on
common and preferred stock not yet declared (report
cash dividends declared but not yet payable in item
14);
(3) Retirement account (for limited-life preferred stock
or notes and debentures subordinated to deposits),
which includes amounts allocated under the plan for
retirement of limited-life preferred stock or notes and
debentures subordinated to deposits contained in the
subsidiary’s articles of association or in the agreement under which such stock or notes and debentures
were issued; and
(4) Reserve for contingencies, which includes amounts
set aside for possible unforeseen or indeterminate
liabilities not otherwise reflected on the subsidiary’s
books and not covered by insurance.
Exclude from retained earnings:
BS-8

(1) The amount of the cumulative foreign currency translation adjustment (report in item 18(d));
(2) Any portion of the proceeds received from the sale
of perpetual preferred stock and common stock in
excess of its par or stated value except where required
by state law or regulation (report surplus related to
perpetual preferred stock in item 18(a) and surplus
related to common stock in item 18(b));
(3) Any portion of the proceeds received from the sale of
limited-life preferred stock in excess of its par or
stated value (report in item 13); and
(4) ‘‘Reserves’’ that reduce the related asset balances
such as valuation allowances (e.g., allowance for
loan and lease losses), reserves for depreciation, and
reserves for bond premiums.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 18(d) Accumulated other comprehensive
income.
Report the amount of other comprehensive income in
conformity with the requirements of ASC Subtopic 22010, Comprehensive Income – Overall (formerly FASB
Statement No. 130, Reporting Comprehensive Income).
Accumulated other comprehensive income includes net
unrealized holding gains (losses) on available-for-sale
securities, accumulated net gains (losses) on cash flow
hedges, foreign currency translation adjustments, and
minimum pension liability adjustments. Net unrealized
holding gains (losses) on available-for-sale securities is
the difference between the amortized cost and fair value
of the subsidiary’s available-for-sale securities, net of tax
effects, as of the report date.
For most subsidiaries, all ‘‘securities,’’ as the term is
defined in ASC Topic 320, Investments-Debt and Equity
Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities), that are designated as ‘‘available-for-sale’’ will be
reported as ‘‘available-for-sale securities’’ in item 2(b),
above. However, a subsidiary may have certain assets
that fall within the definition of ‘‘securities’’ in ASC
Topic 320 (e.g., commercial paper or nonrated industrial
Schedule BS

FR 2314
March 2013

Schedule BS

development obligations) that the subsidiary has designated as ‘‘available-for-sale’’ which are reported for purposes of this report in a balance sheet category other than
‘‘securities’’ (e.g., ‘‘loans and lease financing receivables’’). These ‘‘available-for-sale’’ assets must be carried on the balance sheet at fair value rather than amortized cost and the difference between these two amounts,
net of tax effects, must be included in this item.
Also include 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. When a debt security is transferred from available-for-sale to held-tomaturity, report the unrealized holding gain or loss at
the date of transfer in this equity capital account and
amortize it over the remaining life of the security as an
adjustment of yield in a manner consistent with the
amortization of any premium or discount. Accumulated
net gains (losses) on cash flow hedges is the effective
portion of the accumulated change in fair value (gain or
loss) on derivatives designated and qualifying as cash
flow hedges in accordance with ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activities, as amended).
Under ASC Topic 815, a subsidiary that elects to apply
hedge accounting must exclude from net income the
effective portion of the change in fair value of a derivative designated as a cash flow hedge and record it on the
balance sheet in a separate component of equity capital
(referred to as ‘‘accumulated other comprehensive
income’’ in the accounting standard). Report the ineffective portion of the cash flow hedge in earnings. Adjust
the equity capital component (i.e., the accumulated other
comprehensive income) associated with a hedged transaction each reporting period to a balance that reflects the
lesser (in absolute amounts) of:
(1) The cumulative gain or loss on the derivative from
inception of the hedge, less (a) amounts excluded
consistent with the subsidiary’s defined risk management strategy and (b) the derivative’s gains or losses
previously reclassified from accumulated other comprehensive income into earnings to offset the hedged
transaction, or
(2) The portion of the cumulative gain or loss on the
derivative necessary to offset the cumulative change
in expected future cash flows on the hedged transacFR 2314
Schedule BS

March 2013

tion from inception of the hedge less the derivative’s
gains or losses previously reclassified from accumulated other comprehensive income into earnings.
Accordingly, the amount reported in this item should
reflect the sum of the adjusted balance (as described
above) of the cumulative gain or loss for each derivative
designated and qualifying as a cash flow hedge. These
amounts will be reclassified into earnings in the same
period or periods during which the hedged transaction
affects earnings (for example, when a hedged variable
rate interest receipt on a loan is accrued or when a
forecasted sale occurs).
Report the sum of the subsidiary’s foreign currency
translation adjustments accumulated in accordance with
ASC Topic 830, Foreign Currency Matters (formerly
FASB Statement No. 52, Foreign Currency Translation).
Report any minimum pension liability adjustment recognized in accordance with ASC Topic 715, CompensationRetirement Benefits (formerly FASB Statement No. 87,
Employers’ Accounting for Pensions). Under ASC Topic
715, an employer must report in a separate component of
equity capital, net of any applicable tax benefits, the
excess of additional pension liability over unrecognized
prior service cost.
Refer to the FR Y-9C instructions and ASC Subtopic
220-10 for additional information on reporting this item.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 18(e) General and limited partnership
shares and interests.
Report the amount of general or limited partnership
shares or interests issued if the subsidiary is not in
corporate form.
If this amount is negative, paper filers should enclose it in
parentheses or report with a minus (-) sign. Electronic
filers should report negative amounts with a minus (-)
sign.
Line Item 18(f) Other equity capital components.
Report all other equity capital components including the
total carrying value (at cost) of treasury stock, unearned
Employee Stock Ownership Plan (ESOP) shares, and
capital contributions not in the form of stock as of the
BS-9

Schedule BS

report date. Refer to the FR Y-9C instructions for additional information on reporting this item.
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 18(g) Total equity capital.
Report the sum of items 18(a) through 18(f). This item
must equal Schedule IS-A, Changes in Equity Capital,
item 7, ‘‘Total equity capital at end of current period.’’
If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.
Line Item 19 Total liabilities and equity capital.
Report the sum of items 17 and 18(g). This item must
equal item 10, ‘‘Total assets.’’

Derivatives and Off-Balance-Sheet Items
Report the following selected commitments, contingencies, and other off-balance-sheet items and derivative
contracts. Include transactions with related organizations. Exclude contingencies arising in connection with
litigation.
Report in items 20 and 21 the unused portions of
commitments. Unused commitments are to be reported
gross, i.e., include in the appropriate item the unused
amount of commitments acquired from and conveyed or
participated to others. However, exclude commitments
conveyed or participated to others that the subsidiary is
not legally obligated to fund even if the party to whom
the commitment has been conveyed or participated fails
to perform in accordance with the terms of the commitment.
For purposes of items 20 and 21, commitments include:
(1) Commitments to make or purchase extensions of
credit in the form of loans or participations in loans,
lease financing receivables, or similar transactions.
(2) Commitments for which the subsidiary has charged a
commitment fee or other consideration.
(3) Commitments that are legally binding.
BS-10

(4) Loan proceeds that the subsidiary is obligated to
advance, such as:
(a) Loan draws;
(b) Construction progress payments; and
(c) Seasonal or living advances to farmers under
prearranged lines of credit.
(5) Rotating, revolving, and open-end credit arrangements, including, but not limited to, retail credit card
lines and home equity lines of credit.
(6) Commitments to issue a commitment at some point
in the future, where the subsidiary has extended
terms, the borrower has accepted the offered terms,
and the extension and acceptance of the terms are in
writing or, if not in writing, are legally binding on the
subsidiary and the borrower, even though the related
loan agreement has not yet been signed.
(7) Overdraft protection on depositors’ accounts offered
under a program where the subsidiary advises account
holders of the available amount of overdraft protection, for example, when accounts are opened or on
depositors’ account statements or ATM receipts.
(8) The subsidiary’s own takedown in securities underwriting transactions.
(9) Revolving underwriting facilities (RUFs), note issuance facilities (NIFs), and other similar arrangements, which are facilities under which a borrower
can issue on a revolving basis short-term paper in its
own name, but for which the underwriting subsidiary
has a legally binding commitment either to purchase
any notes the borrower is unable to sell by the
rollover date or to advance funds to the borrower.
Exclude forward contracts and other commitments that
meet the definition of a derivative and must be accounted
for in accordance with ASC Topic 815, Derivatives and
Hedging – Overall (formerly FASB Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activities, as amended), which should be reported in
items 25 through 29, as appropriate. Include the amount
(not the fair value) of the unused portions of loan
commitments that do not meet the definition of a derivative that the subsidiary has elected to report at fair value
under a fair value option. Also include forward contracts
that do not meet the definition of a derivative.
Schedule BS

FR 2314
March 2013

Schedule BS

Report the unused portions of commitments in the appropriate item regardless of whether they contain ‘‘material
adverse change’’ clauses or other provisions that are
intended to relieve the issuer of its funding obligations
under certain conditions and regardless of whether they
are unconditionally cancelable at any time.

(4) Commitments to fund loans not secured by real
estate;

In the case of commitments for syndicated loans, report
only the subsidiary’s proportional share of the commitment.

(8) Retail check credit and related plans.

For purposes of reporting the unused portions of revolving asset-based lending commitments, the commitment is
defined as the amount a subsidiary is obligated to fund –
as of the report date – based on the contractually agreed
upon terms. In the case of revolving asset-based lending,
the unused portions of such commitments should be
measured as the difference between (a) the lesser of the
contractual borrowing base (i.e., eligible collateral times
the advance rate) or the note commitment limit, and (b)
the sum of outstanding loans and letters of credit under
the commitment. The note commitment limit is the
overall maximum loan amount beyond which the subsidiary will not advance funds regardless of the amount of
collateral posted. This definition of ‘‘commitment’’ is
applicable only to revolving asset-based lending, which
is a specialized form of secured lending in which a
borrower uses current assets (e.g., accounts receivable
and inventory) as collateral for a loan. The loan is
structured so that the amount of credit is limited by the
value of the collateral.
Line Item 20 Unused commitments on securities
underwriting.
Report the unsold portion of the subsidiary’s own takedown in securities underwriting transactions. Include
revolving underwriting facilities (RUFs), note issuance
facilities (NIFs), and other similar arrangements.
Line Item 21 Unused commitments on loans and
all other unused commitments.
Report the unused portion of commitments to extend
credit for the following loans:
(1) Revolving, open-end loans secured by 1−4 family
residential properties, e.g., home equity lines;
(2) Commercial real estate, construction, and land development;
(3) Commitments to fund loans secured by real estate;
FR 2314
Schedule BS

March 2013

(5) Credit card lines;
(6) Overdraft facilities;
(7) Commercial lines of credit; and
Line Item 22 Standby letters of credit and foreign
office guarantees.
Report the amount outstanding and unused as of the
report date of all standby letters of credit (and all legally
binding commitments to issue standby letters of credit)
issued by the subsidiary. The originating subsidiary must
report the full outstanding and unused amount of standby
letters of credit in which participations have been conveyed to others where (a) the originating and issuing
subsidiary is obligated to pay the full amount of any draft
drawn under the terms of the standby letter of credit and
(b) the participating companies have an obligation to
partially or wholly reimburse the originating subsidiary,
either directly in cash or through a participation in a loan
to the account party. The originating subsidiary also must
report the amount of standby letters of credit conveyed to
others through participations. The subsidiary participating in such arrangements must report the full amount of
their contingent liabilities to participate in such standby
letters of credit without deducting any amounts that they
may have reparticipated to others. Participating subsidiaries also must report the amount of interest in
transactions that they have reparticipated to others, if any.
Also include those standby letters of credit that are
collateralized by cash on deposit.
Line Item 23 Commercial and similar letters of
credit.
Report the amount outstanding and unused as of the
report date of issued or confirmed commercial letters of
credit, travelers’ letters of credit not issued for money or
its equivalent, and all similar letters of credit, but excluding standby letters of credit (which are to be reported in
item 22 above). Report legally binding commitments to
issue commercial letters of credit.
Line Item 24 Commitments to purchase foreign
currencies and U.S. dollar exchange (spot, forward,
and futures).
Report the gross aggregate par value or notional amount
(stated in U.S. dollars) of all futures contracts, forward
BS-11

Schedule BS

and spot contracts to purchase foreign (non-U.S.) currencies and U.S. dollar exchange that are outstanding as of
the report date. A purchase of U.S. dollar exchange is
equivalent to a sale of foreign currency. Report only one
side of a foreign currency transaction. In those transactions where foreign (non-U.S.) currencies are bought or
sold against U.S. dollars, report only that side of the
transaction that involves the foreign (non-U.S.) currency.
A currency futures contract is a standardized agreement
for delayed delivery of a foreign (non-U.S.) currency in
which the buyer agrees to purchase and the seller agrees
to deliver, at a specified future date, a specified amount at
a specified exchange rate. Future contracts are traded on
organized exchanges that act as the counterparty to each
contract.
A forward foreign exchange contract is an agreement for
delayed delivery of a foreign (non-U.S.) currency in
which the buyer agrees to purchase and the seller agrees
to deliver, at a specified future date, a specified amount at
a specified exchange rate. These contracts are not standardized and are traded in an over-the-counter market. A
spot contract is an agreement for the immediate delivery,
usually within two days, of a foreign currency at the
prevailing spot rate. Contracts are outstanding (i.e., open)
until they have been canceled by acquisition or delivery
of the underlying currencies or, for futures contracts, by
offset. (‘‘Offset’’ is the purchase and sale of an equal
number of contracts on the same underlying currencies
for the same delivery month, executed through the same
clearing member on the same exchange.)
Line Item 25 All other futures and forward
contracts (excluding contracts involving foreign
exchange).
Report the gross aggregate par value or notional amount
of all other futures and forward contracts not included
in item 24. Include futures and forward interest rate
contracts (e.g., U.S. Treasury securities futures, forward
rate agreements, and forward agreements on U.S. government securities) and futures and forward contracts on
other commodities (e.g., stock index and commodity
contracts). Report the aggregate par value of all futures
and forward contracts that are related to an interestbearing financial instrument or whose cash flows are
determined by referencing interest rates or another interest rate contract.
Report futures and forward contracts that commit the
subsidiary to purchase or sell agricultural products (e.g.,
BS-12

wheat or coffee), precious metals (e.g., gold or platinum),
non-ferrous metals (e.g., copper or zinc) or any other
commodity.
Futures and forward contracts are agreements for delayed
delivery of financial instruments or other commodities in
which the buyer agrees to purchase and the seller agrees
to deliver, at a specified future date, a specified instrument or commodity at a specified price. Futures contracts
are standardized, transferable agreements traded on organized exchanges that act as the counterparty to each
contract. Forward contracts are not standardized and are
not traded on organized exchanges. The contract amount
to be reported for futures and forward contracts on
commodities is the quantity, (i.e., number of units) of the
commodity or product contracted for purchase or sale
multiplied by the contract price of a unit.
Line Item 26 Option contracts.
Report the amount of written option contracts in
item 26(a), and the amount of purchased option contracts
in item 26(b). In reporting items 26(a) and 26(b), do not
net the following:
(1) Obligations of the subsidiary to buy against the
subsidiary’s obligations to sell, or
(2) Written options against purchased options.
An option contract conveys either the right or the obligation, depending upon whether the reporting subsidiary is
the purchaser or the writer, respectively, to (1) buy or sell
a financial instrument or an interest rate futures contract
on a financial instrument at a specified price by a
specified future date, (2) exchange two different currencies at a specified exchange rate, or (3) buy or sell stock
options, stock index options, or other commodities.
Options can be traded on organized exchanges. In addition, options can be written to meet the specialized needs
of the counterparties to the transaction. These customized
option contracts are known as over the counter (OTC)
options and are not generally traded.
Line Item 26(a) Written option contracts.
Report the amount of all financial instruments (aggregate
par value), foreign currencies, and other commodities
that the reporting subsidiary has obligated itself, for
compensation (such as a fee or premium), to either
purchase or sell under option contracts that are outstanding as of the report date.
Schedule BS

FR 2314
March 2013

Schedule BS

Line Item 26(b) Purchased option contracts.

Line Item 30 All other off-balance-sheet liabilities.

Report the amount of all financial instruments (aggregate
par value), foreign currencies, and other commodities
that the reporting subsidiary has purchased, for compensation (such as a fee or premium), the right to either
purchase or sell under option contracts that are outstanding as of the report date. In the case of option contracts
giving the reporting subsidiary the right to either purchase or sell a futures contract, report the amount of the
financial instrument, foreign currency, or other commodity underlying the futures contract.

With the exceptions listed below, report all types of
off-balance-sheet items not covered in other items of this
schedule. Other off-balance-sheet liabilities include, but
are not limited to:

Line Item 27 Notional value of interest rate swaps.
Report the notional value of all outstanding interest rate
and basis swaps. In those cases where the subsidiary
is acting as an intermediary, report both sides of the
transaction. Include cross-currency interest rate swaps
that do not involve the exchange of principal amounts
between the counterparties. An interest rate swap is a
transaction in which two parties agree to exchange the
interest payment streams on a specified principal amount
of assets or liabilities for a certain number of years. The
notional value of an interest rate swap is the underlying
principal amount upon which the exchange of interest
income or expense is based.
Line Item 28 Notional value of exchange swaps.
Report the notional principal value (stated in U.S. dollars)
of all outstanding cross-currency interest rate swaps. In
those cases where the subsidiary is acting as an intermediary, report both sides of the transaction. A crosscurrency interest rate swap is a transaction in which two
parties agree to exchange principal amounts of different
currencies, usually at the prevailing spot rate, at the
inception of the agreement, which lasts for a certain
number of years. Over the life of the swap, the counterparties exchange payments in the different currencies
based on fixed rates of interest. When the agreement
matures, the principal amounts will be re-exchanged at
the same spot rate. The notional value of a cross-currency
interest rate swap is the underlying principal amount
upon which the exchange is based.
Line Item 29 Notional value of other swaps.
Report the notional principal value of all other swap
agreements that are not reportable as either interest or
foreign exchange rate contracts in items 27 or 28.
FR 2314
Schedule BS

March 2013

(1) Securities borrowed against collateral (other than
cash) or on an uncollateralized basis;
(2) Securities lent against collateral or on an uncollateralized basis (other than cash);
(3) Commitments to purchase and to sell securities that
have not been issued (when-issued securities) and are
excluded from the requirements of ASC Topic 815,
Derivatives and Hedging (formerly FASB Statement
No. 133, Accounting for Derivative Instruments and
Hedging Activities, as amended) and are not reported
in item 25;
(4) Credit derivatives, including contracts where the
subsidiary is the beneficiary;
(5) Participations in acceptances conveyed to others
by the reporting subsidiary or acquired by the
subsidiary;
(6) Financial guarantee insurance that insures the timely
payment of principal and interest on bond issues;
(7) Letters of indemnity other than those issued in
connection with the replacement of lost or stolen
official checks; and
(8) Shipside or dockside guarantees or similar guarantees relating to missing bills of lading or title documents and other document guarantees that facilitate
the replacement of lost or destroyed documents and
negotiable instruments.
Exclude from other off-balance-sheet items:
(1) All items that are required to be reported on the
balance sheet, such as repurchase and resale
agreements;
(2) Commitments to purchase property being acquired
for lease to others (reported in item 23);
(3) Contingent liabilities arising in connection with litigation in which the subsidiary is involved; and
(4) Signature or endorsement guarantees of the type
associated with the regular clearing of negotiable
BS-13

Schedule BS

instruments or securities in the normal course of
business.

Memoranda
Memoranda items 1(a) and 1(b) are to be completed by
subsidiaries that have elected to account for financial
instruments or servicing assets and liabilities at fair
value under a fair value option.
Memoranda items 1(a) and 1(b) are to be completed by
subsidiaries that have adopted ASC Topic 820, Fair
Value Measurements and Disclosures (formerly FASB
Statement No. 157, Fair Value Measurements), and have
elected to report certain assets and liabilities at fair value
with changes in fair value recognized in earnings in
accordance with U.S. generally accepted accounting principles (GAAP) (i.e., ASC Subtopic 825-10, Financial
Instruments – Overall (formerly FASB Statement No.
159, The Fair Value Option for Financial Assets and
Financial Liabilities); ASC Subtopic 815-15, Derivatives

BS-14

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.
Line Item 1 Financial assets and liabilities
measured at fair value under a fair value option.
Line Item 1(a)

Total assets.

Report the total fair value of all assets that the subsidiary
has elected to account for under the fair value option that
is included in Schedule BS, Balance Sheet.
Line Item 1(b) Total liabilities.
Report the total fair value of all liabilities that the
subsidiary has elected to account for under the fair value
option that is included in Schedule BS, Balance Sheet.

Schedule BS

FR 2314
March 2011

LINE ITEM INSTRUCTIONS FOR

Loans and Lease
Financing Receivables
Schedule BS-A

General Instructions
Loans and lease financing receivables are extensions of
credit resulting from either direct negotiation between the
subsidiary and their customers or the purchase of such
assets from others. Loans may take the form of promissory notes, acknowledgments of advance, due bills,
invoices, overdrafts, acceptances held, factoring account
receivables, and similar written or oral obligations.
Include the dollar amount outstanding of all federal funds
sold (including ‘‘term federal funds’’) and securities
purchased under agreement to resell. Also include resale
agreements involving assets other than securities.
Exclude:
(1) All loans and leases with related institutions (including federal funds sold and securities purchased under
agreements to resell), which are to be reported in
Schedule BS, item 9;
(2) Any loans or leases that the subsidiaries have sold or
charged off;
(3) The fair value of any assets received in full or partial
satisfaction of a loan or lease (unless the asset
received is itself reportable as a loan or lease) and
any loans for which the subsidiary has obtained
physical possession of the underlying collateral
regardless of whether formal foreclosure or repossession proceedings have been instituted against the
borrower;
(4) Holdings of commercial paper (report in Schedule
BS, item 2, ‘‘Securities’’);
(5) Contracts of sale or other loans indirectly representing other real estate (report in Schedule BS, item 6,
‘‘Other real estate owned’’); and
(6) Loans and leases held for trading purposes (report in
Schedule BS, item 4, ‘‘Trading assets’’).
FR 2314
Loans and Lease Financing Receivables March 2013

Exclude all transactions with related institutions. Include
in items 1 through 7 all loans and leases on the books of
the subsidiary even if on the report date they are past due
and collection is doubtful. Also report all loans and leases
held for sale as part of the subsidiary’s mortgage banking
activities or activities of a similar nature involving other
types of loans. Loans held for sale shall be reported at the
lower of cost or market value. Exclude any loans or
leases the subsidiary has charged off (report in Schedule
IS-B, item 3, ‘‘less: charge-offs.’’ Report the aggregate
book value of all loans and leases before deduction of the
allowance for loan and lease losses. Report each item in
this schedule net of (1) unearned income (to the extent
possible), (2) any applicable allocated transfer risk
reserve, and (3) deposits accumulated for the payment of
personal loans (hypothecated deposits).
Line Item 1 Loans secured by real estate.
Report all loans (other than those to states and political
subdivisions in the U.S.), regardless of purpose and
regardless of whether originated by the subsidiary or
purchased from others, that are secured by real estate as
evidenced by mortgages, deeds of trust, land contracts, or
other instruments, whether first or junior liens (e.g.,
equity loans or second mortgages) on real estate. For
additional information, refer to the FR Y-9C glossary
entry for ‘‘loans secured by real estate.’’
Line Item 2 Loans to depository institutions.
Report all loans (other than those secured by real estate),
including overdrafts, to banks, other depository institutions, and other associations, companies, and financial
intermediaries whose primary business is to accept
deposits and to extend credit for business or for personal
expenditure purposes. This includes commercial banks
in the U.S., foreign branches of U.S. banks and banks in
foreign countries. Report the subsidiary’s holdings of
all bankers acceptances accepted by unrelated banks
BS-A-1

Schedule BS-A

(i.e., banks that are not direct or indirect subsidiaries of
the subsidiary’s holding company or parent organization).

Line Item 5 All other loans and lease financing
receivables.

Exclude acceptances accepted by related banks (i.e.,
banks that are direct or indirect subsidiaries of the
subsidiary’s holding company or parent organization).
Also exclude loans to foreign governments and foreign
official institutions.

Report all other loans held by the subsidiary that are not
properly included in items 1 through 4 above and all
lease financing receivables. Report all outstanding receivable balances relating to direct financing and leveraged
leases on property acquired by the subsidiary for leasing
purposes. These balances should include the estimated
residual value of leased property and must be net of
unearned income. Include all lease financing receivables
of states and political subdivisions in the U.S. Also
include all loans to foreign governments and official
institutions.

Line Item 3 Commercial and industrial loans.
Report all loans (regardless of domicile) for commercial
and industrial purposes to sole proprietorships, partnerships, corporations, and other business enterprises,
whether secured (other than by real estate) or unsecured,
single-payment or installment. These loans may take the
form of direct or purchased loans. Include commercial
and industrial loans guaranteed by foreign governmental
institutions.
Exclude:
(1) Loans secured by real estate (report in item 1);
(2) Loans for the purpose of financing agricultural production, whether made to farmers or to nonagricultural businesses (report in item 5);
(3) Loans to finance companies and insurance companies
(report in item 5);
(4) Loans to broker and dealers in securities, investment
companies, and mutual funds (report in item 5);
(5) Loans to depository institutions (report in item 2);

Line Item 6 Total loans and lease financing
receivables.
Report the sum of items 1 through 5.
Line Item 7 Past due and nonaccrual loans and
leases.
Report the subsidiary loans and lease financing receivables included in item 6 above that are past due 30
through 89 days and still accruing in item 7(a), past due
90 days or more and still accruing in item 7(b), in
nonaccrual status in item 7(c), and loans restructured in
troubled debt restructurings included in past due and
nonaccrual loans in item 7(d). Report the full outstanding
balances of the past due loans and lease financing
receivables, not simply the delinquent payments.

(6) Loans to nonprofit organizations (report in item 5);
and

Line Item 7(a) Loans and leases past due 30
through 89 days.

(7) Loans to nondepository financial institutions (report
in item 5).

Report loans and lease financing receivables that are
contractually past due 30 through 89 days as to principal
or interest payments, and still accruing. Include loans
restructured in troubled debt restructurings past due 30
through 89 days and still accruing.

Line Item 4 Loans to individuals for personal,
household, and other personal expenditures.
Report credit card and related plans and other loans to
individuals for household, family, and other personal
expenditures. Include all loans to individuals for household, family, and other personal expenditures that are not
secured by real estate, whether direct loans or purchased
paper. Exclude loans secured by real estate (report in item
1) and loans to individuals for the purpose of purchasing
or carrying securities (report in item 5).
BS-A-2

Line Item 7(b) Loans and leases past due 90 days
or more.
Report loans and lease financing receivables that are
contractually past due 90 days or more as to principal or
interest payments, and still accruing. Include loans
restructured in troubled debt restructurings past due 90
days or more and still accruing.
Schedule BS-A

FR 2314
December 2013

Schedule BS-A

Line Item 7(c) Nonaccrual loans and leases.

Memoranda

Report loans and lease financing receivables accounted
for on a nonaccrual status. Include loans restructured in
troubled debt restructurings that are in nonaccrual status.
For purposes of this report, report loans and leases 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.

Line Item 1. Closed-end loans with negative
amortization features secured by 1–4 family
residential properties.

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 subsidiary’s net income is
not materially overstated. To the extent that the subsidiary has elected to carry any loans in nonaccrual status on
its books, such loans must be reported as nonaccrual in
this item.

Report in the appropriate subitem the carrying amount of
closed-end loans with negative amortization features
secured by 1–4 family residential properties and, if
certain criteria are met, the maximum remaining amount
of negative amortization contractually permitted on these
loans and the total amount of negative amortization
included in the carrying amount of these loans. Negative
amortization refers to a method in which a loan is
structured so that the borrower’s minimum monthly (or
other periodic) payment is contractually permitted to be
less than the full amount of interest owed to the lender,
with the unpaid interest added to the loan’s principal
balance. The contractual terms of the loan provide that if
the borrower allows the principal balance to rise to a
pre-specified amount or maximum cap, the loan payments are then recast to a fully amortizing schedule.
Negative amortization features may be applied to either
adjustable-rate mortgages or fixed-rate mortgages, the
latter commonly referred to as graduated payment mortgages (GPMs).

Line Item 7(d) Loans restructured in troubled
debt restructurings included in items 7(a) through
7(c) above.

Line Item 1(a) Total carrying amount of
closed-end loans with negative amortization features
secured by 1–4 family residential properties
(included in Schedule BS-A, item 1).

Report loans restructured in troubled debt restructurings
that, under their modified terms, are past due 30 days or
more and still accruing or are in nonaccrual status as of
the report date. Such loans will have been included in
items 7(a), 7(b), or 7(c) above. Loans restructured in
troubled debt restructurings include those loans that have
been restructured or 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 restructured debt. For further information, see the
FR Y-9C Glossary entry for ‘‘troubled debt restructurings.’’
Include all loans to individuals for household, family, and
other personal expenditures, and all loans secured by 1−4
family residential properties.
FR 2314
Schedule BS-A

March 2011

This item is to be completed by all nonbank subsidiaries.
Report the total carrying amount (before any loan loss
allowances) of, i.e., the recorded investment in, closedend loans secured by 1–4 family residential properties
whose terms allow for negative amortization. The carrying amounts included in this item will also have been
reported in Schedule BS-A, item 1.
Memoranda items 1(b) and 1(c) are to be completed by
nonbank subsidiaries that had closed-end loans with
negative amortization features secured by 1–4 family
residential properties (included in Schedule BS-A, item
1) as of the previous December 31 report date, with a
carrying amount (before any loan loss allowances) that
exceeds 5 percent of total loans and leases, net of
unearned income (as reported in Schedule BS-A, item 6)
as of the previous December 31 report date.
BS-A-3

Schedule BS-A

Line Item 1(b) Total maximum remaining amount
of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential
properties.
For all closed-end loans secured by 1–4 family residential properties whose terms allow for negative amortization (that were reported in Schedule BS-A, item 1), report
the total maximum remaining amount of negative amortization permitted under the terms of the loan contract
(i.e., the maximum loan principal balance permitted
under the negative amortization cap less the principal
balance of the loan as of the quarter-end report date).

BS-A-4

Line Item 1(c) Total amount of negative
amortization on closed-end loans secured by 1–4
family residential properties included in the
carrying amount reported in Memorandum item
1(a) above.
For all closed-end loans secured by 1-4 family residential
properties whose terms allow for negative amortization,
report the total amount of negative amortization included
in the carrying amount (i.e., the total amount of interest
added to the original loan principal balance that has not
yet been repaid) reported in Schedule BS-A, Memorandum item 1(a) above. Once a loan reaches its maximum
principal balance, the amount of negative amortization
included in the carrying amount should continue to be
reported until the principal balance of the loan has been
reduced through cash payments below the original principal balance of the loan.

Schedule BS-A

FR 2314
March 2007

LINE ITEM INSTRUCTIONS FOR

Memoranda
Schedule BS-M

Exclude all balances with related institutions from
this schedule.
Line Item 1 Balances due from depository
institutions, gross.
Line Item 1(a) Balances due from depository
institutions in the U.S. (including their IBFs).
Report demand, savings, and time balances on deposit
with offices of commercial banks, industrial banks, stock
savings banks, private banks, Edge and agreement corporations, mutual savings banks, savings and loan associations, and any other depository institutions domiciled in
the fifty states of the United States, the District of
Columbia, Puerto Rico, and U.S. territories and possessions. Include deposits with U.S.-chartered bank subsidiaries and U.S. branches and agencies of foreign banks
and foreign official banking institutions in the United
States. Report all such balances gross of any reciprocal
balances.
Line Item 1(b) Balances due from banks in foreign
countries.
Line Item 1(b)(1)

Foreign branches of U.S. banks.

Report all balances on deposit with non-U.S. branches of
U.S. banks; exclude balances with non-U.S. subsidiaries
of U.S. banks and report in Item 1(b)(2). Also exclude
balances with branches of non-U.S. banks that are domiciled in the United States and report in Item 1(a). Report
all such balances gross of any reciprocal balances.
Line Item 1(b)(2)
countries.

Other banks in foreign

Report all balances on deposit with non-U.S. commercial
banks, savings banks, discount houses, and similar nonU.S. domiciled institutions that accept deposits. Include
balances with non-U.S. subsidiaries of U.S. banks. Report
balances with non-U.S. branches of U.S. banks in item
FR 2314
Memoranda March 2009

1(b)(1). Report all such balances gross of any reciprocal
balances.
Line Item 2 Balances due from foreign central
banks.
Report all balances with foreign central banks. Refer to
the FR Y-9C glossary for the definition of ‘‘foreign
central bank.’’
Line Item 3 Equity interest in nonrelated
organizations.
Include the total value of all equity investments other
than those in related organizations.
Report equity investments that represent 20 percent to
50 percent of the voting shares of an organization using
the equity method of accounting.
Line Item 4 Assets held in trading accounts
(excluding trading account balances with related
organizations).
Organizations that regularly underwrite or deal in securities and other assets for resale or that acquire securities
and other assets with the intent to resell in order to profit
from short-term price movements shall report in items
4(a) through 4(g) the value of such assets. Consistently
value assets held in trading accounts at fair value.
Exclude the carrying value of any available-for-sale
securities or of any loans or leases that are held for sale.
Exclude all trading account balances with related organizations, and report in Schedule BS, Item 9, ‘‘Balances
due from related organizations, gross’’ or Schedule BS,
Item 16, ‘‘Balances due to related organizations, gross.’’
Refer to the FR Y-9C instructions and glossary for
further information.
BS-M-1

Schedule BS-M

Line Item 4(a) Securities of U.S. government and
its agencies.
Report the fair value of securities issued by the U.S.
government and all other U.S. government agencies and
official institutions thereof.
Line Item 4(b) Securities of all foreign
governments and official institutions.
Report the fair value of all debt securities issued by
foreign governments (central, state, provincial and local),
including their ministries, departments and agencies.
Refer to the FR Y-9C glossary for the definition of
‘‘foreign government.’’ Exclude bankers’ acceptances
accepted by the reporting organization and held in its
trading account when the account party is a foreign
government or official institution. Also exclude securities
issued by nonbank corporations and enterprises which
are foreign-government-owned.

Line Item 4(f)

Loans.

Report the fair value of all loans held for trading reported
in Schedule BS, item 4.
Line Item 4(f)(1)
or more.

Loans that are past due 90 days

Report in the appropriate subitem the total fair value and
unpaid principal balance of all loans held for trading
included in item 4(f) that are past due 90 days or more as
of the report date.
Line Item 4(f)(1)(a)

Fair value.

Report the total fair value of all loans held for trading
included in item 4(f) that are past due 90 days or more as
of the report date.
Line Item 4(f)(1)(b)

Unpaid principal balance.

Line Item 4(c) Equity securities.

Report the total unpaid principal balance of all loans held
for trading included in item 4(f) that are past due 90 days
or more as of the report date.

Report the fair value of all equity securities held in the
organization’s trading account. Exclude:

Line Item 4(g) Other (including commercial
paper).

(1) Equity securities that have been purchased for investment or acquired for debts previously contracted.

Report the total value of all assets held in trading
accounts that cannot be properly reported in items 4(a)
through 4(f). Include certificates of deposit, bankers
acceptances, and commercial paper.

(2) Equity securities that do not have readily determinable fair values (report such securities at historical
cost in Schedule BS, item 7, ‘‘All other assets’’).
Line Item 4(d) Corporate bonds, notes, and
debentures.
Report the total value of debt securities issued by corporations.
Line Item 4(e) Revaluation gains on interest rate,
foreign exchange rate, and other commodity and
equity contracts.
Report the amount of revaluation gains (that is, assets)
from the ‘‘marking to market’’ of interest rate, foreign
exchange rate, and other off-balance-sheet commodity
and equity contracts held for trading purposes (in compliance with ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation No. 39, Offsetting of
Amounts Related to Certain Contracts). Refer to the FR
Y-9C instructions for further information.
BS-M-2

Line Item 5 Other assets.
Line Item 5(a) Accrued interest receivable.
Report the amount of interest, commissions, and other
income earned or accrued on loans, securities, and other
earning assets and applicable to current or prior periods
that has not yet been collected.
Line Item 5(b) Prepaid expenses.
Report the amount of all expenses prepaid and applicable
as a charge against operations in future periods.
Line Item 5(c) Net deferred tax assets.
Report the cumulative tax effect of all deductible temporary differences, operating loss carryforwards, and tax
credit carryforwards in accordance with GAAP. Report
the net amount after offsetting deferred tax assets (net of
valuation allowance) and net deferred tax liabilities measured at the report date for a particular tax jurisdiction if
FR 2314
Schedule BS-M September 2011

Schedule BS-M

the net result is a debit balance. If the result for a
particular tax jurisdiction is a net credit balance, report
the amount in item 8(b), ‘‘Net deferred tax liabilities.’’
Line Item 5(d) Accounts receivable.
Report the amount owed to the subsidiary in the form of
regular accounts or written promissory notes to be collected in the future arising from the sale of goods and
services. Exclude notes with a maturity of more than one
year.
Line Item 5(e) Intangible Assets.
Report the cost of intangible assets. Such intangibles may
arise from the following:
(1) Business combinations accounted for under the purchase method in accordance with ASC Topic 805,
Business Combinations (formerly FASB Statement
No. 141(R), Business Combinations), and
(2) Acquisitions of portions or segments of another
institution’s business, such as branch offices, mortgage servicing portfolios, and credit card portfolios
Report the carrying value of mortgage servicing assets,
i.e., the unamortized 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. Also report in this item the unamortized amount of other specifically identifiable intangible assets such as purchased credit card relationships
(PCCRs), core deposit intangibles, favorable leasehold
rights, and goodwill. Goodwill 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. Also,
include servicing assets other than mortgage servicing
assets.

deposits. Such deposits may take the form of passbook
accounts, certificates of deposit, NOW accounts, money
market deposit accounts, time deposits, open accounts, or
similar deposits. Include all deposits regardless of customer or form.
Exclude all deposits due to related institutions. Report
such deposits in Schedule BS, item 16.
Line Item 7 Balances due to U.S. and foreign
banks.
Report all deposit balances of all banks headquartered
and chartered in the United States and foreign countries.
Include both U.S. and non-U.S. branches of U.S. commercial banks (including IBFs established by U.S. commercial banks). Also include both U.S. and non-U.S. branches
of foreign banks.
Line Item 8 Other liabilities.
Line Item 8(a) Expenses accrued and unpaid.
Report the amount of interest on deposits, interest on
nondeposit liabilities, income taxes, and other expenses
accrued through charges to expense during the current or
prior periods, but not yet paid or credited to a deposit
account.
Line Item 8(b) Net deferred tax liabilities.
Report the cumulative tax effect of all taxable temporary
differences, in accordance with GAAP. Report the net
amount after offsetting deferred tax assets and net
deferred tax liabilities measured at the report date for a
particular tax jurisdiction if the net result is a credit
balance. If the result for a particular tax jurisdiction is a
net debit balance, report the amount in item 5(c).

Line Item 6 Deposits.

Line Item 8(c) Accounts payable.

Report the total amount of deposits held by the subsidiary. Include both noninterest-bearing and interest-bearing

Report the amount due from the reporting subsidiary for
the purchase of goods and services.

FR 2314
Schedule BS-M September 2011

BS-M-3

Notes to the
Financial Statements

This section has been provided to allow banking organizations the opportunity
to provide additional explanations of the content of specific items in the
subsidiary’s financial statements. The reporting banking organization should
include any transactions reported on the subsidiary’s financial statements that it
wishes to explain that are material in amount and cannot be disclosed
separately in the existing line items.
Report in the space provided the financial statement and line item for which the
banking organization is specifying additional information, a description of the
transaction and, in the column provided, the dollar amount associated with the
transaction being disclosed.

FR 2314
Notes to the Financial Statements March 2007

Notes-1

Validity (V) Edits for the FR 2314
(Effective as of June 30, 2018)
Each edit in the checklist must balance, rounding errors are not allowed
Edit
Schedule
Change
No Change Page 1

Edit Type

FR2314

Effective
Effective
Start Date End Date
20120630 99991231

Validity

Edit
Number
0100

FR2314

20120630

99991231

No Change Page 1

Validity

0110

FR2314

20120630

99991231

No Change Page 1

Validity

0120

FR2314

20080331

99991231

No Change IS

Validity

0150

FR2314

20080331

99991231

No Change IS

Validity

0160

FR2314
FR2314
FR2314

20080331
20080331
20080331

99991231
99991231
99991231

No Change IS
No Change IS
No Change IS

Validity
Validity
Validity

0170
0175
0180

FR2314

20080331

99991231

No Change IS

Validity

0190

IS-7c

SUBI4093

FR2314

20180630

99991231

Revised

IS

Validity

0200

IS-8a

SUBIHT69

FR2314

20180630

99991231

Added

IS

Validity

0205

IS-8c

SUBI4301

FR2314

20180630

99991231

Revised

IS

Validity

0210

IS-12

SUBI4340

FR2314
FR2314

20080331
20080331

99991231
99991231

No Change IS
No Change IS-A

Validity
Validity

0230
0240

IS-12
IS-A6

SUBI4340
SUBI3581

FR2314

20080331

99991231

No Change IS-B

Validity

0260

IS-B5

SUBI4815

FR2314
FR2314
FR2314

20080331
20080331
20080331

99991231
99991231
99991231

No Change BS
No Change BS
No Change BS

Validity
Validity
Validity

0270
0280
0290

BS-3a
BS-3b
BS-3c

SUBC2122
SUBC3123
SUBC2125

FR2314

20180630

99991231

Revised

BS

Validity

0300

BS-8

SUBCC377

FR2314

20080331

99991231

No Change BS

Validity

0310

BS-10

SUBC2170

Series

June 2018

TargetItem MDRM
Edit Test
Number
FC
SUBC6909 For December, the filing code must
equal "1" for an annual reporter or
"2" for a quarterly reporter.
FC
SUBC6909 If quarter equals March, June, or
September, then the filing code must
equal null.
NUMRPTS SUBCJ444 Number of reports attested to under
this signature must be greater than or
equal to 1
IS-1c
SUBI4107 Sum of IS-1a and IS-1b must equal IS1c.
IS-2c
SUBI4073 Sum of IS-2a and IS-2b must equal IS2c.
IS-3
SUBI4074 IS-1c minus IS-2c must equal IS-3.
IS-4
SUBI4230 IS-B4 must equal IS-4
IS-5c
SUBI4079 Sum of IS-5a1 through IS-5a9, and IS5b must equal IS-5c.

Alg Edit Test
if mm-q1 eq 12 then subc6909 eq 1 or
subc6909 eq 2
if (mm-q1 eq 03 or mm-q1 eq 06 or mm-q1
eq 09) then subc6909 eq null
subcj444 ge 1
(subia028 + subia029) eq subi4107
(subia030 + subia031) eq subi4073

(subi4107 - subi4073) eq subi4074
subt4230 eq subi4230
(subi4070 + subi4080 + subia220 +
subib490 + subib491 + subib492 + subib493
+ subib494 + subiC887 + subib497 +
subi4619) eq subi4079
Sum of IS-7a and IS-7b must equal IS- (subia034 + subic376) eq subi4093
7c.
Sum of IS-3, IS-5c, and IS-6 minus IS-4 ((subi4074 + subi4079 + subi4091) and IS-7c must equal IS-8a.
(subi4230 + subi4093)) eq subiht69
Sum of IS-8a and IS-8b must equal IS- (subiht69 + subiht70) eq subi4301
8c.
Sum of IS-8c, IS-10, and IS-11 minus (subi4301 + subift28 + subi3147 - subi4302)
IS-9 must equal IS-12.
eq subi4340
IS-A2 must equal IS-12.
subt4340 eq subi4340
Sum of IS-A1, IS-A2, IS-A3, IS-A5 and (subi3217 + subt4340 + subia035 +
IS-A6 minus IS-A4 must equal IS-A7. subib511 + subi3581 - subi4598) eq
subt3210
Sum of IS-B1, IS-B2, IS-B4 and IS-B5 (subi3124 + subi4605 + subt4230 +
minus IS-B3 must equal IS-B6.
subi4815 - subic079) eq subt3123
BS-A6 must equal BS-3a.
subt2122 eq subc2122
IS-B6 must equal BS-3b.
subt3123 eq subc3123
Sum of BS-3a minus BS-3b must equal (subc2122 - subc3123) eq subc2125
BS-3c.
Sum of BS-1 through BS-2c and BS-3c (subc0010 + subc1754 + subc1773 +
through BS-7 must equal BS-8.
subcja22 + subc2125 + subc3545 +
subc2145 + subc2150 + subc1724) eq
subcc377
Sum of BS-8 and BS-9 must equal BS- (subcc377 + subcc378) eq subc2170
10.

FR 2314: CHK- 1 of 2

FR2314

20080331

99991231

No Change BS

Validity

0320

BS-15

FR2314

20080331

99991231

No Change BS

Validity

0330

BS-17

FR2314

20080331

99991231

No Change BS

Validity

0340

BS-18g

FR2314
FR2314

20080331
20080331

99991231
99991231

No Change BS
No Change BS

Validity
Validity

0350
0360

BS-18g
BS-19

SUBC3210
SUBC3300

FR2314
FR2314

20080331
20080331

99991231
99991231

No Change BS
No Change IS-A

Validity
Validity

0370
0390

BS-19
BS-A5

SUBC3300
SUBCA017

FR2314

20140930

99991231

No Change Page 1

Validity

8010

SROFFRNM SUBSC490

FR2314

20140930

99991231

No Change Page 1

Validity

8011

TITLEOFF

SUBSC491

FR2314

20140930

99991231

No Change Page 1

Validity

8012

DATESIGN

SUBSJ196

June 2018

SUBCA012 Sum of BS-11 through BS-14 must
equal BS-15.
SUBC2948 Sum of BS-15 and BS-16 must equal
BS-17.
SUBC3210 Sum of BS-18a through BS -18f should
equal BS-18g

(subc3548 + subcc379 + subc1729 +
subc2750) eq subca012
(subca012 + subcc380) eq subc2948

(subc3230 + subc3240 +subc3247 +
subcb530 + subcf033 + subca130) eq
subc3210
IS-A7 must equal BS-18g
subt3210 eq subc3210
Sum BS-17 and BS-18g must equal BS- (subc2948 + subc3210) eq subc3300
19.
BS-19 must equal BS-10.
subc3300 eq subc2170
Sum of BS-A1 through BS-A5 must
(subc1410 + subc3622 + subc3623 +
equal BS-A6.
subc1975 + subca017) eq subt2122
Text for printed name of senior
subsc490 ne null
officer (SROFFRNM) must be
provided.
Text for printed title of senior officer subsc491 ne null
(TITLEOFF) must be provided.
Text for Date of Signature
subsj196 ne null
(DATESIGN) must be provided and
entered in MM/DD/YYYY format.

FR 2314: CHK- 2 of 2

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20110331
99991231

Edit
Schedule
Change
No Change IS

Edit
Number
Intraseries 0551

IS-1a

MDRM
Number
SUBIA028

FR2314

20101231

99991231

No Change IS

Quality

9010

IS-1a

SUBIA028

FR2314

20110331

99991231

No Change IS

Intraseries 0552

IS-1b

SUBIA029

FR2314

20101231

99991231

No Change IS

Quality

9010

IS-1b

SUBIA029

FR2314

20101231

99991231

No Change IS

Quality

9010

IS-1c

SUBI4107

FR2314

20110331

99991231

No Change IS

Intraseries 0553

IS-2a

SUBIA030

FR2314

20101231

99991231

No Change IS

Quality

9010

IS-2a

SUBIA030

FR2314

20110331

99991231

No Change IS

Intraseries 0554

IS-2b

SUBIA031

FR2314

20101231

99991231

No Change IS

Quality

9010

IS-2b

SUBIA031

FR2314

20101231

99991231

No Change IS

Quality

9010

IS-2c

SUBI4073

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change IS
No Change IS

Quality
Quality

9030
0565

IS-3
IS-4

SUBI4074
SUBI4230

FR2314

20110331

99991231

No Change IS

Intraseries 0555

IS-5a1

SUBI4070

FR2314
FR2314

20101231
20110331

99991231
99991231

No Change IS
No Change IS

Quality
9040
Intraseries 0556

IS-5a1
IS-5a2

SUBI4070
SUBI4080

FR2314
FR2314

20101231
20110331

99991231
99991231

No Change IS
No Change IS

Quality
Quality

9040
0503

IS-5a2
IS-5a3

SUBI4080
SUBIA220

FR2314

20110331

99991231

No Change IS

Quality

9050

IS-5a3

SUBIA220

June 2018

Edit Type

TargetItem

Edit Test

Alg Edit Test

If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subia028-q1 ge
1a (current) should be greater than or equal subia028-q2)
to IS-1a (previous).
IS-1a should not be null and should not be
subia028 ne null and subia028 ge 0
negative.
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subia029-q1 ge
1b (current) should be greater than or equal subia029-q2)
to IS-1b (previous).
IS-1b should not be null and should not be
subia029 ne null and subia029 ge 0
negative.
IS-1c should not be null and should not be
subi4107 ne null and subi4107 ge 0
negative.
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subia030-q1 ge
2a (current) should be greater than or equal subia030-q2)
to IS-2a (previous).
IS-2a should not be null and should not be
subia030 ne null and subia030 ge 0
negative.
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subia031-q1 ge
2b (current) should be greater than or equal subia031-q2)
to IS-2b (previous).
IS-2b should not be null and should not be
subia031 ne null and subia031 ge 0
negative.
IS-2c should not be null and should not be
subi4073 ne null and subi4073 ge 0
negative.
IS-3 should not be null.
subi4074 ne null
If IS-4 is not zero or null, then BS-3b should if subi4230 ne 0 or null, then subc3123 ne 0 or
not be zero or null.
null
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subi4070-q1 ge
subi4070-q2)
5a1 (current) should be greater than or
equal to IS-5a1 (previous).
IS-5a1 should not be negative.
subi4070 ge 0 or subi4070 eq null
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subi4080-q1 ge
subi4080-q2)
5a2 (current) should be greater than or
equal to IS-5a2 (previous).
IS-5a2 should not be negative.
subi4080 ge 0 or subi4080 eq null
If BS-4 is not equal to zero or null or BS-11 is if (subc3545 ne 0 and subc3545 ne null) or
not equal to null or zero, then IS-5a3 should (subc3548 ne 0 and subc3548 ne null) then
not equal zero.
subia220 ne 0
IS-5a3 should not be null.
subia220 ne null

FR 2314: EDIT - 1 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20110331
99991231

Edit
Schedule
Change
No Change IS

Edit
Number
Intraseries 0557

IS-5a4

MDRM
Number
SUBIB490

FR2314

20110331

99991231

No Change IS

Intraseries 0558

IS-5a8

SUBIB494

FR2314
FR2314
FR2314
FR2314
FR2314

20110331
20101231
20101231
20101231
20080331

99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality
Quality

IS-5a9
IS-5a10
IS-5b
IS-5c
IS-6

SUBIC887
SUBIB497
SUBI4619
SUBI4079
SUBI4091

FR2314

20110331

99991231

No Change IS

Intraseries 0559

IS-7a

SUBIA034

FR2314
FR2314

20101231
20110331

99991231
99991231

No Change IS
No Change IS

Quality
9050
Intraseries 0560

IS-7a
IS-7b

SUBIA034
SUBIC376

FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314

20101231
20101231
20180630
20101231
20180331
20101231
20101231
20101231

99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231

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

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

9050
9050
9050
9050
9050
9050
9050
0585

IS-7b
IS-7c
IS-8a
IS-9
IS-10
IS-11
IS-12
IS-Mem1

SUBIC376
SUBI4093
SUBIHT69
SUBI4302
SUBIFT28
SUBI3147
SUBI4340
SUBIF228

FR2314
FR2314

20101231
20110331

99991231
99991231

No Change IS
No Change IS

Quality
9060
Intraseries 0586

IS-Mem1
IS-Mem2

SUBIF228
SUBIJ980

FR2314

20110331

99991231

No Change IS

Intraseries 0587

IS-Mem2

SUBIJ980

FR2314

20110331

99991231

No Change IS

Quality

IS-Mem2

SUBIJ980

June 2018

IS
IS
IS
IS
IS

IS
IS
IS
IS
IS
IS
IS
IS

Edit Type

9050
9050
9050
9050
0580

0588

TargetItem

Edit Test

Alg Edit Test

If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subib490-q1 ge
subib490-q2)
5a4 (current) should be greater than or
equal to IS-5a4 (previous).
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subib494-q1 ge
subib494-q2)
5a8 (current) should be greater than or
equal to IS-5a8 (previous).
IS-5a9 should not be null.
subic887 ne null
IS-5a10 should not be null.
subib497 ne null
IS-5b should not be null.
subi4619 ne null
IS-5c should not be null.
subi4079 ne null
If IS-6 is not zero or null, then BS-2a or BS-2b if subi4091 ne 0 or null, then subc1754 or
should not be zero or null.
subc1773 ne 0 or null
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subia034-q1 ge
7a (current) should be greater than or equal subia034-q2)
to IS-7a (previous).
IS-7a should not be null.
subia034 ne null
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subic376-q1 ge
7b (current) should be greater than or equal subic376-q2)
to IS-7b (previous).
IS-7b should not be null.
subic376 ne null
IS-7c should not be null.
subi4093 ne null
IS-8a should not be null.
subiht69 ne null
IS-9 should not be null.
subi4302 ne null
IS-10 should not be null.
subift28 ne null
IS-11 should not be null.
subi3147 ne null
IS-12 should not be null.
subi4340 ne null
If the sum of BS-AMem1b and BS-AMem1c if (subcf231 + subcf232 gt 0) then subif228 ne
is greater than zero, then IS-Mem1 should null
not be null.
IS-Mem1 should not be negative.
subif228 ge 0 or subif228 eq null
If quarter equals March, June or September if (mm-q1 eq 03 and subc6909 eq null) or (mmand filing code equals null, or quarter equals q1 eq 06 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", and IS- 09 and subc6909 eq null) or (mm-q1 eq 12 and
Mem2 (previous) is not equal to null, then IS- subc6909 eq 2) and subij980-q2 ne null then
Mem2 (current) should not equal null.
subij980-q1 ne null
If quarter equals March, June, or September if (mm-q1 eq 03 and subc6909 eq null) or (mmand filing code equals null, or quarter equals q1 eq 06 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", and BS- 09 and subc6909 eq null) or (mm-q1 eq 12 and
subc6909 eq 2) and ((subcf819-q1 - subcf819Mem1a (current minus previous) is not
q2) ne 0)) then subij980-q1 ne null
equal to zero, then IS-Mem2 (current)
should not equal null.
If BS-Mem1a is not equal to null, then ISif subcf819 ne null then subij980 ne null
Mem2 should not equal null.

FR 2314: EDIT - 2 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20110331
99991231

Edit
Schedule
Change
No Change IS

IS-Mem2

MDRM
Number
SUBIJ980

Quality

FR2314

20110331

99991231

No Change IS

Intraseries 0590

IS-Mem2

SUBIJ980

FR2314

20110331

99991231

No Change IS

Quality

IS-Mem2

SUBIJ980

FR2314

20101231

99991231

No Change IS-A

Intraseries 0600

IS-A1

SUBI3217

FR2314

20101231

99991231

No Change IS-A

Quality

0600

IS-A1

SUBI3217

FR2314
FR2314
FR2314

20101231
20101231
20080331

99991231
99991231
99991231

No Change IS-A
No Change IS-A
No Change IS-A

Quality
Quality
Quality

9070
9070
0610

IS-A1
IS-A2
IS-A3

SUBI3217
SUBT4340
SUBIA035

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change IS-A
No Change IS-A

Quality
Quality

9070
0620

IS-A3
IS-A4

SUBIA035
SUBI4598

FR2314

20110331

99991231

No Change IS-A

Intraseries 0640

IS-A4

SUBI4598

FR2314

20101231

99991231

No Change IS-A

Quality

9080

IS-A4

SUBI4598

FR2314
FR2314
FR2314
FR2314

20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Quality
Quality
Quality
Intraseries

9090
9090
9090
0670

IS-A5
IS-A6
IS-A7
IS-B1

SUBIB511
SUBI3581
SUBT3210
SUBI3124

June 2018

IS-A
IS-A
IS-A
IS-B

Edit Type

Edit
Number
0589

0591

TargetItem

Edit Test

Alg Edit Test

If BS-Mem1b is not equal to null, then ISMem2 should not equal null.
If quarter equals March, June, or September
and filing code equals null, or quarter equals
December and filing code equals "2", and BSMem1b (current minus previous) is not
equal to zero, then IS-Mem2 (current)
should not equal null.
If IS-Mem2 is not equal to null or zero, then
the sum of IS-5a3, IS-5a6, IS-5a10, and IS-5b
should not equal zero.
If BS-18g (previous December) is not equal
to null, then IS-A1 (current) should equal BS18g (previous December).

if subcf820 ne null then subij980 ne null
if (mm-q1 eq 03 and subc6909 eq null) or (mmq1 eq 06 and subc6909 eq null) or (mm-q1 eq
09 and subc6909 eq null) or (mm-q1 eq 12 and
subc6909 eq 2) and ((subcf820-q1 - subcf820q2) ne 0) then subij980-q1 ne null

If (subij980 ne null and subij980 ne 0) then
((subia220 + subib492 + subib497 + subi4619)
ne 0)
if (mm-q1 eq 03 and subc3210-q2 ne null) then
(subi3217-q1 eq subc3210-q2) or if (mm-q1 eq
06 and subc3210-q3 ne null) then (subi3217-q1
eq subc3210-q3) or if (mm-q1 eq 09 and
subc3210-q4 ne null) then (subi3217-q1 eq
subc3210-q4) or if (mm-q1 eq 12 and
subc3210-q5 ne null) then (subi3217-q1 eq
subc3210-q5)
For December, if filing code (current) equals if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
"1" (annual filers) and BS-18g (previous
(subc3210-q5 ne null)) then (subc3217-q1 eq
December) is not equal to null, then IS-A1
subc3210-q5)
(current) should equal BS-18g (previous
December).
IS-A1 should not be null.
subi3217 ne null
IS-A2 should not be null.
subt4340 ne null
IS-A3 should be less than or equal to the
subia035 le (subc3230 + subc3240)
sum of BS-18a and BS-18b.
IS-A3 should not be null.
subia035 ne null
If IS-A4 is greater than zero, then BS-18a
if subi4598 gt 0, then subi3230 gt 0
should be greater than zero.
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subi4598-q1 ge
A4 (current) should be greater than or equal subi4598-q2)
to IS-A4 (previous).
IS-A4 should not be null and should not be subi4598 ne null and subi4598 ge 0
negative.
IS-A5 should not be null.
subib511 ne null
IS-A6 should not be null.
subi3581 ne null
IS-A7 should not be null.
subt3210 ne null
If BS-3b (previous December) is greater than if (mm-q1 eq 03 and subc3123-q2 ge 0) then
or equal to zero, then IS-B1 (current) should (subi3124-q1 eq subc3123-q2) or if (mm-q1 eq
equal BS-3b (previous December).
06 and subc3123-q3 ge 0) then (subi3124-q1 eq
subc3123-q3) or if (mm-q1 eq 09 and subc3123q4 ge 0) then (subi3124-q1 eq subc3123-q4) or
if (mm-q1 eq 12 and subc3123-q5 ge 0) then
(subi3124-q1 eq subc3123-q5)

FR 2314: EDIT - 3 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20101231
99991231

Edit
Schedule
Change
No Change IS-B

IS-B1

MDRM
Number
SUBI3124

Quality

FR2314
FR2314

20101231
20110331

99991231
99991231

No Change IS-B
No Change IS-B

Quality
9100
Intraseries 0681

IS-B1
IS-B2

SUBI3124
SUBI4605

FR2314
FR2314
FR2314

20080331
20101231
20110331

99991231
99991231
99991231

No Change IS-B
No Change IS-B
No Change IS-B

Quality
0690
Quality
9100
Intraseries 0682

IS-B2
IS-B2
IS-B3

SUBI4605
SUBI4605
SUBIC079

FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314

20080331
20101231
20101231
20101231
20101231
20101231
20180630
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20131231

99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231

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

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

0700
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
0720

IS-B3
IS-B3
IS-B6
BS-1
BS-2a
BS-2b
BS-2c
BS-3a
BS-3b
BS-3c
BS-4
BS-5
BS-6
BS-7
BS-8
BS-9
BS-10

SUBIC079
SUBIC079
SUBT3123
SUBC0010
SUBC1754
SUBC1773
SUBCJA22
SUBC2122
SUBC3123
SUBC2125
SUBC3545
SUBC2145
SUBC2150
SUBC1724
SUBCC377
SUBCC378
SUBC2170

FR2314

20101231

99991231

No Change BS

Quality

9120

BS-10

SUBC2170

FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314

20101231
20101231
20101231
20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231
99991231
99991231
99991231

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

BS
BS
BS
BS
BS
BS
BS

Quality
Quality
Quality
Quality
Quality
Quality
Quality

9130
9130
9130
9130
9130
9130
9140

BS-11
BS-12
BS-13
BS-14
BS-15
BS-16
BS-17

SUBC3548
SUBCC379
SUBC1729
SUBC2750
SUBCA012
SUBCC380
SUBC2948

FR2314

20101231

99991231

No Change BS

Quality

9150

BS-18a

SUBC3230

June 2018

IS-B
IS-B
IS-B
BS
BS
BS
BS
BS
BS
BS
BS
BS
BS
BS
BS
BS
BS

Edit Type

Edit
Number
0670

TargetItem

Edit Test

Alg Edit Test

For December, if filing code (current) equals if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
"1" (annual filers) and BS-3b (previous
(subc3123-q5 ge 0)) then (subi3124-q1 eq
December) is greater than or equal to zero, subc3123-q5)
then IS-B1 (current) should equal BS-3b
(previous December).
IS-B1 should not be negative.
subi3124 ge 0 or subi3124 eq null
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subi4605-q1 ge
B2 (current) should be greater than or equal subi4605-q2)
to IS-B2 (previous).
IS-B2 should be less than or equal to BS-3a. subi4605 le subc2122
IS-B2 should not be negative.
subi4605 ge 0 or subi4605 eq null
If quarter equals June or September and
if (mm-q1 eq 06 and subc6909 eq null) or (mmfiling code equals null, or quarter equals
q1 eq 09 and subc6909 eq null) or (mm-q1 eq
December and filing code equals "2", then IS- 12 and subc6909 eq 2) then (subic079-q1 ge
B3 (current) should be greater than or equal subic079-q2)
to IS-B3 (previous).
IS-B3 should be less than or equal to BS-3a. subic079 le subc2122
IS-B3 should not be negative.
subic079 ge 0 or subic079 eq null
IS-B6 should not be negative.
subt3123 ge 0 or subt3123 eq null
BS-1 should not be negative.
subc0010 ge 0 or subc0010 eq null
BS-2a should not be negative.
subc1754 ge 0 or subc1754 eq null
BS-2b should not be negative.
subc1773 ge 0 or subc1773 eq null
BS-2c should not be negative.
subcja22 ge 0 or subcja22 eq null
BS-3a should not be negative.
subc2122 ge 0 or subc2122 eq null
BS-3b should not be negative.
subc3123 ge 0 or subc3123 eq null
BS-3c should not be negative.
subc2125 ge 0 or subc2125 eq null
BS-4 should not be negative.
subc3545 ge 0 or subc3545 eq null
BS-5 should not be negative.
subc2145 ge 0 or subc2145 eq null
BS-6 should not be negative.
subc2150 ge 0 or subc2150 eq null
BS-7 should not be negative.
subc1724 ge 0 or subc1724 eq null
BS-8 should not be negative.
subcc377 ge 0 or subcc377 eq null
BS-9 should not be negative.
subcc378 ge 0 or subcc378 eq null
For December if the filing code equals 1
if mm-q1 eq 12 and subc6909 eq 1, then
(annual filers), then BS-10 should be greater subc2170 ge 500000 and subc2170 lt 1000000
than or equal to $500 million and less than
$1 billion.
BS-10 should not be null and should not be subc2170 ne null and subc2170 ge 0
negative.
BS-11 should not be negative.
subc3548 ge 0 or subc3548 eq null
BS-12 should not be negative.
subcc379 ge 0 or subcc379 eq null
BS-13 should not be negative.
subc1729 ge 0 or subc1729 eq null
BS-14 should not be negative.
subc2750 ge 0 or subc2750 eq null
BS-15 should not be negative.
subca012 ge 0 or subca012 eq null
BS-16 should not be negative.
subcc380 ge 0 or subcc380 eq null
BS-17 should not be null and should not be subc2948 ne null and subc2948 ge 0
negative.
BS-18a should not be negative.
subc3230 ge 0 or subc3230 eq null

FR 2314: EDIT - 4 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314
FR2314

Effective Start
Date
20101231
20080630

Effective End
Date
99991231
99991231

Edit
Schedule
Change
No Change BS
No Change BS

FR2314

20080630

99991231

FR2314

20101231

FR2314

Quality
Quality

Edit
Number
9150
0725

BS-18b
BS-18e

MDRM
Number
SUBC3240
SUBCF033

No Change BS

Quality

0726

BS-18e

SUBCF033

99991231

No Change BS

Quality

9160

BS-19

SUBC3300

20080331

99991231

No Change BS

Intraseries 0734

BS-20

SUBC3817

FR2314

20091231

99991231

No Change BS

Quality

0734

BS-20

SUBC3817

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0735

BS-20
BS-21

SUBC3817
SUBCA013

FR2314

20091231

99991231

No Change BS

Quality

0735

BS-21

SUBCA013

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0736

BS-21
BS-22

SUBCA013
SUBCA014

FR2314

20091231

99991231

No Change BS

Quality

0736

BS-22

SUBCA014

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0737

BS-22
BS-23

SUBCA014
SUBC3411

FR2314

20091231

99991231

No Change BS

Quality

0737

BS-23

SUBC3411

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0738

BS-23
BS-24

SUBC3411
SUBC3415

June 2018

Edit Type

TargetItem

Edit Test

Alg Edit Test

BS-18b should not be negative.
If the sum of BS-18a, BS-18b and BS-18f is
equal to zero or null, then BS-18e should not
equal null.
If the sum of BS-18a, BS-18b and BS-18f is
not equal to zero or null, then BS-18e should
equal null.
BS-19 should not be null and should not be
negative.
If BS-20 (previous) is greater than $100
million, then BS-20 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-20 (previous
December) is greater than $100 million, then
BS-20 (current) should be greater than zero.

subc3240 ge 0 or subc3240 eq null
if (subc3230 + subc3240 + subca130) eq 0 or
null then subcf033 ne null

BS-20 should not be negative.
If BS-21 (previous) is greater than $100
million, then BS-21 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-21 (previous
December) is greater than $100 million, then
BS-21 (current) should be greater than zero.

subc3817 ge 0 or subc3817 eq null
if subca013-q2 gt 100000 then subca013-q1 gt
0

BS-21 should not be negative.
If BS-22 (previous) is greater than $100
million, then BS-22 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-22 (previous
December) is greater than $100 million, then
BS-22 (current) should be greater than zero.

subca013 ge 0 or subca013 eq null
if subca014-q2 gt 100000 then subca014-q1 gt
0

BS-22 should not be negative.
If BS-23 (previous) is greater than $100
million, then BS-23 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-23 (previous
December) is greater than $100 million, then
BS-23 (current) should be greater than zero.

subca014 ge 0 or subca014 eq null
if subc3411-q2 gt 100000 then subc3411-q1 gt
0

BS-23 should not be negative.
If BS-24 (previous) is greater than $100
million, then BS-24 (current) should be
greater than zero.

subc3411 ge 0 or subc3411 eq null
if subc3415-q2 gt 100000 then subc3415-q1 gt
0

if (subc3230 + subc3240 + subca130) ne 0 or
null then subcf033 eq null
subc3300 ne null and subc3300 ge 0
if subc3817-q2 gt 100000 then subc3817-q1 gt
0
if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subc3817-q5 gt 100000 then subc3817-q1 gt 0

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subca013-q5 gt 100000 then subca013-q1 gt 0

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subca014-q5 gt 100000 then subca014-q1 gt 0

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subc3411-q5 gt 100000 then subc3411-q1 gt 0

FR 2314: EDIT - 5 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20091231
99991231

Edit
Schedule
Change
No Change BS

Edit Test

BS-24

MDRM
Number
SUBC3415

Quality

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0739

BS-24
BS-25

SUBC3415
SUBCA015

subc3415 ge 0 or subc3415 eq null
if subca015-q2 gt 100000 then subca015-q1 gt
0

No Change BS

Quality

BS-25

SUBCA015

BS-24 should not be negative.
If BS-25 (previous) is greater than $100
million, then BS-25 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-25 (previous
December) is greater than $100 million, then
BS-25 (current) should be greater than zero.

FR2314

20091231

99991231

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0740

BS-25
BS-26a

SUBCA015
SUBCA098

subca015 ge 0 or subca015 eq null
if subca098-q2 gt 100000 then subca098-q1 gt
0

20091231

99991231

No Change BS

Quality

0740

BS-26a

SUBCA098

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0741

BS-26a
BS-26b

SUBCA098
SUBCA099

FR2314

20091231

99991231

No Change BS

Quality

0741

BS-26b

SUBCA099

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0742

BS-26b
BS-27

SUBCA099
SUBC3450

FR2314

20091231

99991231

No Change BS

Quality

0742

BS-27

SUBC3450

BS-25 should not be negative.
If BS-26a (previous) is greater than $100
million, then BS-26a (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-26a (previous
December) is greater than $100 million, then
BS-26a (current) should be greater than
zero.
BS-26a should not be negative.
If BS-26b (previous) is greater than $100
million, then BS-26b (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-26b (previous
December) is greater than $100 million, then
BS-26b (current) should be greater than
zero.
BS-26b should not be negative.
If BS-27 (previous) is greater than $100
million, then BS-27 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-27 (previous
December) is greater than $100 million, then
BS-27 (current) should be greater than zero.

FR2314

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0743

BS-27
BS-28

SUBC3450
SUBC3826

subc3450 ge 0 or subc3450 eq null
if subc3826-q2 gt 100000 then subc3826-q1 gt
0

FR2314

20091231

99991231

No Change BS

Quality

0743

BS-28

SUBC3826

BS-27 should not be negative.
If BS-28 (previous) is greater than $100
million, then BS-28 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-28 (previous
December) is greater than $100 million, then
BS-28 (current) should be greater than zero.

FR2314

20101231

99991231

No Change BS

Quality

9170

BS-28

SUBC3826

BS-28 should not be negative.

subc3826 ge 0 or subc3826 eq null

June 2018

Edit Type

Edit
Number
0738

0739

TargetItem

Alg Edit Test

For December, if filing code (current) equals if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
"1" (annual filers) and BS-24 (previous
subc3415-q5 gt 100000 then subc3415-q1 gt 0
December) is greater than $100 million, then
BS-24 (current) should be greater than zero.

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subca015-q5 gt 100000 then subca015-q1 gt 0

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subca098-q5 gt 100000 then subca098-q1 gt 0

subca098 ge 0 or subca098 eq null
if subca099-q2 gt 100000 then subca099-q1 gt
0
if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subca099-q5 gt 100000 then subca099-q1 gt 0

subca099 ge 0 or subca099 eq null
if subc3450-q2 gt 100000 then subc3450-q1 gt
0
if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subc3450-q5 gt 100000 then subc3450-q1 gt 0

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subc3826-q5 gt 100000 then subc3826-q1 gt 0

FR 2314: EDIT - 6 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20080331
99991231

Edit
Schedule
Change
No Change BS

Edit
Number
Intraseries 0744

BS-29

MDRM
Number
SUBC3829

FR2314

20091231

99991231

No Change BS

Quality

0744

BS-29

SUBC3829

FR2314
FR2314

20101231
20080331

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0745

BS-29
BS-30

SUBC3829
SUBCA100

FR2314

20091231

99991231

No Change BS

Quality

BS-30

SUBCA100

FR2314
FR2314

20101231
20101231

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0746

BS-30
BS-Mem1a

SUBCA100
SUBCF819

FR2314

20101231

99991231

No Change BS

Quality

0746

BS-Mem1a

SUBCF819

FR2314

20110331

99991231

No Change BS

Quality

0747

BS-Mem1a

SUBCF819

FR2314
FR2314

20101231
20101231

99991231
99991231

No Change BS
No Change BS

Quality
9170
Intraseries 0748

BS-Mem1a
BS-Mem1b

SUBCF819
SUBCF820

FR2314

20101231

99991231

No Change BS

Quality

0748

BS-Mem1b

SUBCF820

FR2314

20110331

99991231

No Change BS

Quality

0502

BS-Mem1b

SUBCF820

FR2314
FR2314

20101231
20110331

99991231
99991231

No Change BS
No Change BS-A

Quality
Quality

9170
0500

BS-Mem1b
BS-A1

SUBCF820
SUBC1410

FR2314

20110331

99991231

No Change BS-A

Quality

0501

BS-A1

SUBC1410

FR2314
FR2314
FR2314
FR2314
FR2314
FR2314

20101231
20101231
20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231
99991231
99991231

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

Quality
Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170
9170

BS-A1
BS-A2
BS-A3
BS-A4
BS-A5
BS-A6

SUBC1410
SUBC3622
SUBC3623
SUBC1975
SUBCA017
SUBT2122

June 2018

BS-A
BS-A
BS-A
BS-A
BS-A
BS-A

Edit Type

0745

TargetItem

Edit Test

Alg Edit Test

If BS-29 (previous) is greater than $100
million, then BS-29 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-29 (previous
December) is greater than $100 million, then
BS-29 (current) should be greater than zero.

if subc3829-q2 gt 100000 then subc3829-q1 gt
0

BS-29 should not be negative.
If BS-30 (previous) is greater than $100
million, then BS-30 (current) should be
greater than zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-30 (previous
December) is greater than $100 million, then
BS-30 (current) should be greater than zero.

subc3829 ge 0 or subc3829 eq null
if subca100-q2 gt 100000 then subca100-q1 gt
0

BS-30 should not be negative.
If BS-Mem1a (previous) is not equal to null
or zero, then BS-Mem1a (current) should
not equal null or zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-Mem1a (previous
December) is not equal to null or zero, then
BS-Mem1a (current) should not equal null or
zero.
If IS-Mem2 is not equal to null, then BSMem1a should not equal null.
BS-Mem1a should not be negative.
If BS-Mem1b (previous) is not equal to null
or zero, then BS-Mem1b (current) should
not equal null or zero.
For December, if filing code (current) equals
"1" (annual filers) and BS-Mem1b (previous
December) is not equal to null or zero, then
BS-Mem1b (current) should not equal null or
zero.
If IS-Mem2 is not equal to null, then BSMem1b should not equal null.
BS-Mem1b should not be negative.
If the sum of BS-AMem1b and BS-AMem1c
is greater than zero, then BS-A1 should be
greater than zero.
If BS-AMem1a is greater than zero, then BSA1 should be greater than zero.
BS-A1 should not be negative.
BS-A2 should not be negative.
BS-A3 should not be negative.
BS-A4 should not be negative.
BS-A5 should not be negative.
BS-A6 should not be negative.

subca100 ge 0 or subca100 eq null
if (subcf819-q2 ne null and subcf819-q2 ne 0)
then (subcf819-q1 ne null and subcf819-q1 ne
0)
if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
(subcf819-q5 ne null and subcf819-q5 ne 0))
then (subcf819-q1 ne null and subcf819-q1 ne
0)

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subc3829-q5 gt 100000 then subc3829-q1 gt 0

if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
subca100-q5 gt 100000 then subca100-q1 gt 0

if subij980 ne null then subcf819 ne null
subcf819 ge 0 or subcf819 eq null
if (subcf820-q2 ne null and subcf820-q2 ne 0
then (subcf820-q1 ne null and subcf820-q1 ne
0
if ((mm-q1 eq 12) and (subc6909-q1 eq 1) and
(subcf820-q5 ne null and subcf820-q5 ne 0))
then (subcf820-q1 ne null and subcf820-q1 ne
0)
if subij980 ne null then subcf820 ne null
subcf820 ge 0 or subcf820 eq null
if (subcf231 + subcf232) gt 0 then subc1410 gt
0
if subcf230 gt 0 then subc1410 gt 0
subc1410 ge 0 or subc1410 eq null
subc3622 ge 0 or subc3622 eq null
subc3623 ge 0 or subc3623 eq null
subc1975 ge 0 or subc1975 eq null
subca017 ge 0 or subca017 eq null
subt2122 ge 0 or subt2122 eq null

FR 2314: EDIT - 7 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314
FR2314
FR2314
FR2314

Effective Start
Date
20101231
20101231
20101231
20110331

Effective End
Date
99991231
99991231
99991231
99991231

Edit
Change
No Change
No Change
No Change
No Change

Schedule

Edit Type
Quality
Quality
Quality
Quality

Edit
Number
9170
9170
9170
0755

BS-A
BS-A
BS-A
BS-A

FR2314
FR2314

20110331
20101231

99991231
99991231

FR2314
FR2314
FR2314

20101231
20101231
20101231

FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314
FR2314

BS-A7a
BS-A7b
BS-A7c
BS-A7c

No Change BS-A
No Change BS-A

Quality
Quality

9170
0756

BS-A7d
SUBCJ979
BS-AMem1a SUBCF230

99991231
99991231
99991231

No Change BS-A
No Change BS-A
No Change BS-A

Quality
Quality
Quality

9170
9170
0757

BS-AMem1a SUBCF230
BS-AMem1b SUBCF231
BS-AMem1c SUBCF232

20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20090331

99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231

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

BS-A
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M
BS-M

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
0769

BS-AMem1c
BS-M1a
BS-M1b1
BS-M1b2
BS-M2
BS-M3
BS-M4a
BS-M4b
BS-M4c
BS-M4d
BS-M4e
BS-M4f
BS-M4f1(a)

SUBCF232
SUBC0069
SUBC0073
SUBC0074
SUBC0091
SUBC0399
SUBC5468
SUBC5469
SUBC5470
SUBC5477
SUBCA210
SUBCG208
SUBCF639

FR2314

20090331

99991231

No Change BS-M

Quality

0771

BS-M4f1(a)

SUBCF639

FR2314
FR2314

20101231
20090331

99991231
99991231

No Change BS-M
No Change BS-M

Quality
Quality

9170
0770

BS-M4f1a
BS-M4f1(b)

SUBCF639
SUBCF640

FR2314

20101231

99991231

No Change BS-M

Quality

0773

BS-M4f1b

SUBCF640

FR2314
FR2314

20101231
20090331

99991231
99991231

No Change BS-M
No Change BS-M

Quality
Quality

9170
0768

BS-M4f1b
BS-M4g

SUBCF640
SUBC5478

FR2314
FR2314
FR2314
FR2314
FR2314

20101231
20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170

BS-M4g
BS-M5a
BS-M5b
BS-M5c
BS-M5d

SUBC5478
SUBCB556
SUBCA022
SUBCA023
SUBCA024

June 2018

BS-M
BS-M
BS-M
BS-M
BS-M

TargetItem

MDRM
Number
SUBC1406
SUBC1407
SUBC1403
SUBC1403

Edit Test

Alg Edit Test

BS-A7a should not be negative.
BS-A7b should not be negative.
BS-A7c should not be negative.
If the sum of BS-A7a, BS-A7b, and BS-A7c is
not equal to zero or null, then the sum of BSA7a, BS-A7b, and BS-A7c should be less than
or equal to BS-3a.
BS-A7d should not be negative.
If BS-AMem1a is greater than 5% of BS-3a,
then BS-AMem1b and BS-AMem1c should
not be null and the sum of BS-AMem1b and
BS-AMem1c should be greater than zero.
BS-AMem1a should not be negative.
BS-AMem1b should not be negative.
BS-AMem1c should be less than or equal to
50% of BS-AMem1a.
BS-AMem1c should not be negative.
BS-M1a should not be negative.
BS-M1b1 should not be negative.
BS-M1b2 should not be negative.
BS-M2 should not be negative.
BS-M3 should not be negative.
BS-M4a should not be negative.
BS-M4b should not be negative.
BS-M4c should not be negative.
BS-M4d should not be negative.
BS-M4e should not be negative.
BS-M4f should not be negative.
If BS-M4f1(a) is not equal to null or zero,
then BS-M4f and M4f1(b) should be greater
than zero.
BS-M4f1(a) should be less than or equal to
BS-M4f
BS-M4f1a should not be negative.
If BS-M4f1(b) is not equal to null or zero,
then BS-M4f and M4f1(a) should be greater
than zero.
BS-M4f1b should be greater than or equal to
BS-M4f1a
BS-M4f1b should not be negative.
The sum of BS-M4a, BS-M4b, BS-M4c, BSM4d, BS-M4e, BS-M4f, and BS-M4g should
be less than or equal to BS-4
BS-M4g should not be negative.
BS-M5a should not be negative.
BS-M5b should not be negative.
BS-M5c should not be negative.
BS-M5d should not be negative.

subc1406 ge 0 or subc1406 eq null
subc1407 ge 0 or subc1407 eq null
subc1403 ge 0 or subc1403 eq null
if ((subc1406 + subc1407 + subc1403) ne 0 or
(subc1406 + subc1407 + subc1403)) ne null
then (subc1406 + subc1407 + subc1403) le
subc2122
subcj979 ge 0 or subcj979 eq null
if subcf230 gt (0.05 * subc2122) then
((subcf231 ne null and subcf232 ne null) and
(subcf231 + subcf232 gt 0))
subcf230 ge 0 or subcf230 eq null
subcf231 ge 0 or subcf231 eq null
subcf232 le (0.50 * subcf230)
subcf232 ge 0 or subcf232 eq null
subc0069 ge 0 or subc0069 eq null
subc0073 ge 0 or subc0073 eq null
subc0074 ge 0 or subc0074 eq null
subc0091 ge 0 or subc0091 eq null
subc0399 ge 0 or subc0399 eq null
subc5468 ge 0 or subc5468 eq null
subc5469 ge 0 or subc5469 eq null
subc5470 ge 0 or subc5470 eq null
subc5477 ge 0 or subc5477 eq null
subca210 ge 0 or subca210 eq null
subcg208 ge 0 or subcg208 eq null
if (subcf639 ne null and subcf639 ne 0) then
(subcg208 gt 0) and (subcf640 gt 0)
subcf639 le subcg208
subcf639 ge 0 or subcf639 eq null
if (subcf640 ne null and subcf640 ne 0) then
(subcg208 gt 0) and (subcf639 gt 0)
subcf640 ge subcf639
subcf640 ge 0 or subcf640 eq null
(subc5468 + subc5469 + subc5470 + subc5477
+ subca210 + subcg208 + subc5478) le
subc3545
subc5478 ge 0 or subc5478 eq null
subcb556 ge 0 or subcb556 eq null
subca022 ge 0 or subca022 eq null
subca023 ge 0 or subca023 eq null
subca024 ge 0 or subca024 eq null

FR 2314: EDIT - 8 of 9

Quality (Q) and Intraseries (I) for the FR 2314
(Effective as of June 30, 2018)
Series
FR2314

Effective Start Effective End
Date
Date
20080331
99991231

Edit
Schedule
Change
No Change BS-M

FR2314
FR2314
FR2314
FR2314
FR2314
FR2314

20101231
20101231
20101231
20101231
20101231
20080331

99991231
99991231
99991231
99991231
99991231
99991231

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

FR2314

20101231

99991231

June 2018

Edit Type

TargetItem

Quality

Edit
Number
0775

BS-M5e

MDRM
Number
SUBC2143

BS-M
BS-M
BS-M
BS-M
BS-M
BS-M

Quality
Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170
0800

BS-M5e
BS-M6
BS-M7
BS-M8a
BS-M8b
BS-M8c

SUBC2143
SUBC2200
SUBCC381
SUBCA025
SUBCA026
SUBCA027

No Change BS-M

Quality

9170

BS-M8c

SUBCA027

Edit Test

Alg Edit Test

The sum of BS-M5a through BS-M5e should
be less than or equal to BS-7.
BS-M5e should not be negative.
BS-M6 should not be negative.
BS-M7 should not be negative.
BS-M8a should not be negative.
BS-M8b should not be negative.
The sum of BS-M8a through BS-M8c should
be less than or equal to BS-14.
BS-M8c should not be negative.

(subcb556 + subca022 + subca023 + subca024
+ subc2143 ) le subc1724
subc2143 ge 0 or subc2143 eq null
subc2200 ge 0 or subc2200 eq null
subcc381 ge 0 or subcc381 eq null
subca025 ge 0 or subca025 eq null
subca026 ge 0 or subca026 eq null
(subca025 + subca026 + subca027) le subc2750
subca027 ge 0 or subca027 eq null

FR 2314: EDIT - 9 of 9