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Board of Governors of the Federal Reserve System
Instructions for Preparation of
Quarterly Savings and Loan Holding
Company Report
Reporting Form FR 2320
Effective March 2012
DRAFT
INSTRUCTIONS FOR PREPARATION OF
Quarterly Savings and Loan
Holding Company Report
FR 2320
General Instructions
Who Must Report
Reporting Criteria
The Quarterly Savings and Loan Holding Company
Report (FR 2320) must be filed by top-tier savings and
loan holding companies exempt from initially filing
Federal Reserve regulatory reports.
For tiered savings and loan holding companies. When
savings and loan holding companies own or control, or
are owned or controlled by, other savings and loan
holding companies (i.e., are tiered savings and loan
holding companies), only the top-tier savings and loan
holding company must file the FR 2320 for the consolidated savings and loan holding company organization
unless the top-tier savings and loan holding company is
not required to submit this report. If a top-tier savings and
loan holding company is not required to file the FR 2320,
then a lower-tier savings and loan holding company must
file the FR 2320. The lower-tier savings and loan holding
company may be determined by the district Federal
Reserve Bank. In addition, lower-tier savings and loan
holding companies may voluntarily file the FR 2320 or
may be required to file in addition to the top-tier savings
and loan holding company for safety and soundness
purposes.
When to Submit the Report
The FR 2320 is required to be submitted as of March 31,
June 30, September 30, and December 31.
If the savings and loan holding company has a quarter
end other than a calendar quarter end, the savings and
loan holding company may use data from the fiscal
quarter ending within the reporting calendar quarter. For
example, if the savings and loan holding company’s
fiscal year end is October, its fiscal quarter ends are
January, April, July, and October. The savings and loan
holding company should use its fiscal quarter ending
January 31 for the March 31, April 30 for June 30, July
31 for September 30, and October 31 for December 31 of
the FR 2320.
The submission date for a savings and loan holding
company to file this report is 45 calendar days after the
report date. The term ‘‘submission date’’ is defined as the
date by which the Federal Reserve must receive the
savings and loan holding company’s FR 2320 report.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission aids
the Federal Reserve in reviewing and processing the
report and is encouraged. No extensions of time for
submitting reports are granted.
Where to Submit the Report
The FR 2320 is due by the end of the reporting day on the
submission date (5:00 p.m. at each district Reserve
Bank).
Electronic Submission
How to Prepare the Report
Savings and loan holding companies must submit their
completed FR 2320 electronically. Savings and loan
holding companies should contact their district Federal
Reserve Bank or go to www.frbservices.org/centralbank/
reportingcentral/index.html for electronic submission
procedures.
A. Applicability of GAAP, Accrual Basis,
and Equity Method
FR 2320
General Instructions March 2012
Savings and loan holding companies are required to
prepare and file the FR 2320 in accordance with generally accepted accounting principles (GAAP) as set forth
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General Instructions
in the FASB Accounting Standards Codification and
these instructions. (See instructions below for insurance
savings and loan holding companies preparing financial
statements under statutory accounting principles.)
earned, not necessarily when it is received. Expenses are
recognized as they are incurred, not necessarily when
they are paid.
Where it is appropriate under GAAP to consolidate one
or more of the savings and loan holding company’s
subsidiaries (which may or may not include the savings
association subsidiary), the amounts in the ‘‘Consolidated’’ column should reflect consolidation of those
subsidiaries. The amounts in the ‘‘Parent Only’’ column
must reflect the savings and loan holding company’s
investment in subsidiaries and the operations of those
subsidiaries, under the equity method of accounting.
Subsidiary operations, as a component of the investment
account, would include dividends, earnings, and other
activity updated on a quarterly basis. In the infrequent
circumstance where it is not appropriate under GAAP to
consolidate any of the savings and loan holding company’s
subsidiaries - such as a designated savings and loan
holding company filing the FR 2320 that is a minority
shareholder of the savings association and controls no
other subsidiaries - the amounts in the ‘‘Consolidated’’
column should be left blank.
Equity Method of Accounting for
Investments in Subsidiaries, Corporate
Joint Ventures and Associated Companies
For insurance savings and loan holding companies: If
the savings and loan holding company is an insurance
company, and does not prepare financial statements for
external use in conformity with GAAP, the institution
may file data from financial statements prepared in
conformity with statutory accounting principles in the
‘‘Parent Only’’ column. If periodic consolidated financial
statements are prepared under GAAP - such as for annual
reports to policyholders (i.e., public utilization) - data
from these statements should be used in filing the FR
2320 in the appropriate ‘‘Consolidated’’ and ‘‘Parent
Only’’ columns.
All reports shall be prepared in a consistent manner. The
savings and loan holding company’s financial records
shall be maintained in such a manner and scope so as to
ensure that the FR 2320 can be prepared and filed in
accordance with these instructions and reflect a fair
presentation of the savings and loan holding company’s
financial condition and results of operations. Savings and
loan holding companies should retain workpapers and
other records used in the preparation of these reports.
A savings and loan holding company in preparing its
FR 2320 parent company only information (column A)
shall account for all investments in subsidiaries, associated companies, and those corporate joint ventures over
which the savings and loan holding company exercises
significant influence according to the equity method of
accounting, as prescribed by GAAP.
B. Report Form Captions and
Instructional Detail
No caption on the report forms shall be changed in any
way. An amount or a zero should be entered for all items
except where the reporting savings and loan holding
company cannot report a line item because of the nature
of their organization. A zero should be entered whenever
a parent company can participate in an activity, but does
not, on the report date, have any outstanding balances.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank (that
is, the Federal Reserve Bank in the district where the
savings and loan holding company submits this report).
C. Rounding
Savings and loan holding companies must report all
dollar amounts in thousands, with the figures rounded to
the nearest thousand. Items less than $500 will be
reported as zero except for line item 4(a), columns A and
B, ‘‘Common Stock Par Value.’’ See instructions for line
item 4(a) for details. Rounding could result in details not
adding to their stated totals. However, in order to ensure
consistent reporting, the rounded detail items should be
adjusted so that totals and the sums of their components
are identical.
Accrual Basis Reporting
D. Negative Entries
All reports must be prepared on an accrual basis. On the
accrual basis, income is recognized at the time it is
Except for the items listed below, negative entries are
generally not appropriate on the FR 2320 and should not
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General Instructions December 2013
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General Instructions
be reported. Hence, assets with credit balances must be
reported in liability items and liabilities with debit balances should be reported in asset items, as appropriate,
and in accordance with these instructions. Items for
which negative entries may be made include:
(1) Item 5(a), ‘‘Accumulated Other Comprehensive
Income: Accumulated Gains (Losses) on Certain
Securities.’’
(2) Item 5(b), ‘‘Accumulated Other Comprehensive
Income: Gains (Losses) on Cash Flow Hedges.’’
(3) Item 5(c), ‘‘Accumulated Other Comprehensive
Income: Other.’’
(4) Item 6, ‘‘Retained Earnings.’’
(5) Item 7(a), ‘‘Other Components of Equity: Total
Holding Company Equity.’’
(6) Item 7(b), ‘‘Other Components of Equity: Noncontrolling Interests in Consolidated Subsidiaries.’’
(7) Item 8, ‘‘Total Equity.’’
(8) Item 10(a), ‘‘Net Income (Loss) Attributable to:
Holding Company and Noncontrolling Interest.’’
(9) Item 10(b), ‘‘Net Income (Loss) Attributable to:
Holding Company.’’
(10) Item 20, ‘‘Net Cash Flow from Operations Attributable to Holding Company.’’
When negative entries do occur in one or more of these
items, they shall be recorded with a minus (-) sign rather
than in parenthesis.
E. Confidentiality
The completed version of the FR 2320 is available to the
public upon request on an individual basis with the
exception of the three report items the Federal Reserve
has determined to be confidential and protected from
disclosure. However, a reporting savings and loan holding company may request confidential treatment for any
of the remaining report items if the savings and loan
holding company is of the opinion that disclosure of
specific commercial or financial information in the report
would likely result in substantial harm to its competitive
position, or that disclosure of the submitted information
would result in unwarranted invasion of personal privacy.
A request for confidential treatment must be submitted in
FR 2320
General Instructions March 2012
writing prior to the electronic submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested and must demonstrate
the specific nature of the harm that would result from
public release of the information; merely stating that
competitive harm would result or that information is
personal is not sufficient.
Information, for which confidential treatment is requested,
may subsequently be released by the Federal Reserve
System if the Board of Governors determines that the
disclosure of such information is in the public interest.
F. Verification and Signature
Verification. All addition and subtraction should be
double-checked before reports are submitted. Totals and
subtotals in supporting materials should be cross-checked
to corresponding items elsewhere in the reports. Before a
report is submitted, all amounts should be compared with
the corresponding amounts in the previous report. If there
are any unusual changes from the previous report, a brief
explanation of the changes should be provided to the
appropriate Federal Reserve Bank.
Signatures. The FR 2320 must be signed by the Chief
Financial Officer of the savings and loan holding company (or by the individual performing this equivalent
function). By signing page one of this report, the authorized officer acknowledges that any knowing and willful
misrepresentation or omission of a material fact on this
report constitutes fraud in the inducement and may
subject the officer to legal sanctions provided by 18 USC
1001 and 1007.
Savings and loan holding companies must maintain in
their files a manually signed and attested printout of the
data submitted. Page one of the Reserve Bank-supplied,
savings and loan holding company’s software, or from
the Federal Reserve’s website report form should be used
to fulfill the signature and attestation requirement and
this page should be attached to the printout placed in the
savings and loan holding company’s files.
G. Amended Reports
The Federal Reserve may require the filing of amended
FR 2320 if reports as previously submitted contain
significant errors. In addition, a savings and loan holding
company should file an amended report when internal or
external auditors make audit adjustments that result in a
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General Instructions
restatement of financial statements previously submitted
to the Federal Reserve.
(2) The Line Item Instructions for each section of the
report.
H. Organization of the Instruction Book
Additional copies of this instruction book may be obtained
from the Federal Reserve Bank in the district where
reporting savings and loan holding company submits its
FR 2320, or may be found on the Federal Reserve
Board’s public website (www.federalreserve.gov).
The instruction book is divided into two sections:
(1) The General Instructions describing overall reporting
requirements.
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FR 2320
General Instructions March 2012
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LINE ITEM INSTRUCTIONS FOR
Quarterly Savings and Loan Holding
Company Report
FR 2320
Line Item Instructions for Page One of
the Report Form
Fiscal Year End
investments in subsidiaries as an investment or under the
equity method as prescribed by GAAP. On a parent-only
basis, intra-group transactions are not eliminated.
Line Item 1, Column A:
Enter the month of the holding company’s current fiscal
year-end for audited financial statement purposes. In
some cases this may not correspond to the tax year-end.
Total Assets
Report total assets on a parent only basis. Report details
for components included in ‘‘Total Assets’’ in items 12(a)
through 14, column A.
Stock Exchange Ticker Symbol
List the symbol if the stock of the holding company is
traded on a public exchange.
SEC File Number
If the holding company must file periodic securities
disclosure documents with the Securities and Exchange
Commission (SEC) pursuant to the Securities Exchange
Act of 1934, report the SEC file number. Examples of
disclosure documents are Form 10-K and Form 10-Q.
If the reporting holding company does not file periodic
securities disclosure documents with the SEC but its
parent or top-tier holding company does file, report the
SEC file number of that parent or top-tier holding
company.
Website Address
If one exists, report the Internet address of the reporting
holding company or of the appropriate entity within the
corporate structure where publicly available financial
information is available.
Line Item Instructions for PARENT
ONLY - Column A
The parent holding company is an entity within the
corporate structure. Parent-only reporting reflects the
activities of the holding company. The parent activities
are often limited to ownership of subsidiaries, financing
activities and administrative activities. The parent records
FR 2320
Line Item Instructions
June 2013
Line Item 2, Column A:
Total Liabilities
Report total liabilities on a parent only basis. Report
details for components included in ‘‘Total Liabilities’’ in
items 15(a)(1) through 18, column A.
Equity:
Line Item 3, Column A:
Stock
Perpetual Preferred
Include:
(1) Preferred stock that the holding company has issued
that is nonredeemable by the purchaser and that
qualifies as equity capital under GAAP.
(2) Preferred stock convertible into common stock.
Report preferred stock net of issuance costs, premiums,
and discounts. If the holding company issued preferred
stock above par value, include the amount paid in excess
of par with the par value.
Dividends on perpetual preferred stock reduce retained
earnings when declared. Include them in line item 11,
column A, ‘‘Dividends Declared Attributable to Holding
Company.’’
Do not include:
(1) Redeemable preferred stock.
(2) Permanent preferred stock issued by a consolidated
subsidiary.
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Line Item Instructions
(or an allowance for those institutions that
have adopted ASU 2016-13)
Line Item 3(a), Column A:
Cumulative
Report permanent preferred stock where the stockholders
are entitled to receive unpaid dividends before the payment of dividends on other classes of stock.
Line Item 3(b), Column A:
Noncumulative
Report permanent preferred stock whose dividends do
not accumulate if unpaid.
Common Stock:
Line Item 4(a), Column A:
Par Value
Report the par value of all outstanding common stock permanent, reserve, or guaranty stock - that the holding
company has issued.
If the par value of common stock issued is less than $500,
report ‘‘1’’ in this data field to indicate that it is not zero,
and, if necessary, reduce the amount the holding company reports in line item 4(b), column A, ‘‘Common
Stock Paid in Excess of Par’’ by one.
The holding company must reduce retained earnings at
the time the holding company declares dividends on
common stock. Report the reduction of retained earnings
in line item 11, column A, ‘‘Dividends Declared Attributable to Holding Company.’’
Do not include deductions for:
(1) Stock the holding company reacquired - treasury
stock. Report the amount as a negative, using a minus
(-) sign, in line item 7, column A, ‘‘Other Components of Equity.’’
(2) Unallocated ESOP shares. Report the amount as a
negative, using a minus (-) sign, in line item 7,
column A, ‘‘Other Components of Equity.’’
Line Item 4(b), Column A:
Paid in Excess of Par
Include:
(1) Amounts paid in excess of par value from the
issuance of common stock for cash or nonmonetary
assets. Deduct the costs of issuing common stock.
(2) Permanent capital contributions by the stockholders
not related to the purchase of stock.
Do not include:
Paid-in capital from the issuance of preferred stock.
Report this amount in line item 3(a) or 3(b), column A.
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Accumulated Other Comprehensive Income:
Line Item 5(a), Column A: Accumulated Gains
(Losses) on Certain Securities
Report accumulated gains (losses), net of taxes, on
securities and on certain nonsecurity financial instruments, classified as available-for-sale (AFS).
Gains and losses reported here are not reported in the
statement of operations until the asset is sold, or an
other-than-temporary impairment loss is recognized, or
this amount is amortized in accordance with the following paragraph.
Include the unamortized amount of the gain or loss at the
date of transfer of debt securities transferred from AFS to
held-to-maturity (HTM). Continue to report this gain or
loss in this line item until it is completely amortized over
the remaining life of the security as an adjustment of
yield in the same manner as a discount or premium.
In addition, report on this line the amount of the otherthan-temporary impairment on AFS and HTM debt securities that is related to all factors other than credit, where
that amount is appropriately recognized in other comprehensive income.
Report this data field as negative, using a minus (-) sign,
when the holding company’s unrealized losses exceed
unrealized gains.
Line Item 5(b), Column A:
Flow Hedges
Gains (Losses) on Cash
Report the accumulated fair value gain or loss, net of
taxes, on cash flow hedges.
Line Item 5(c), Column A:
Other
Report any accumulated other comprehensive income not
included in line items 5(a) or 5(b), column A.
Include:
(1) Any minimum pension liability adjustment.
(2) Cumulative foreign currency translation adjustments
and qualifying foreign currency transaction gains and
losses, net of taxes.
(3) Any other items of accumulated other comprehensive
income not reported in other ‘‘Accumulated Other
Comprehensive Income’’ line items.
FR 2320
Line Item Instructions June 2013
March
2019
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Line Item Instructions
Line Item 6, Column A:
Retained Earnings
Retained earnings consists of the holding company’s
accumulated net income, less distributions to shareholders, and certain accounting adjustments.
Line Item 7, Column A:
Equity
Other Components of
Report amounts reported under GAAP as separate components of equity. In most cases the amounts in this data
field will be negative, as these items typically reduce
equity capital. Report a negative amount with a minus (-)
sign.
Include:
(1) Treasury stock.
Line Item 11, Column A: Dividends Declared
Attributable to Holding Company
Report the cash and noncash dividends declared on
preferred and common stock reported in line items 3(a),
3(b), 4(a), and 4(b), column A.
Included in Total Assets:
Line Item 12(a), Column A:
Investment Securities
Cash, Deposits, and
Report the total amount of cash, including deposits with
financial institutions, and investment securities.
Do not include the holding company’s investments in
subsidiaries. Report such amounts in line item 12(c)(1)
and 12(c)(2), column A.
Receivable from Subsidiaries:
(2) Unearned employee stock ownership plan (ESOP)
shares, when such reporting is required under GAAP.
Line Item 12(b)(1), Column A:
Line Item 8, Column A:
Report the holding company’s receivable from savings
association subsidiaries, which is sometimes referred to
as ‘‘advances to’’ or ‘‘due from.’’ Include certain ESOP
borrowings reflected on the savings association’s books
that are reported as receivables on a parent only basis.
Total Equity
The Internet Electronic Submission (IESUB) software
will compute this line as the sum of line items 3(a), 3(b),
4(a), 4(b), 5(a), 5(b), 5(c), 6 and 7, column A.
Generally, parent only ‘‘Total Equity’’ should be equal to
consolidated ‘‘Total Equity’’ (line item 8, column B), less
any amount reported on line item 7(b), column B,
‘‘Noncontrolling Interests in Consolidated Subsidiaries.’’
Line Item 12(b)(2), Column A:
Savings Association
Other Subsidiaries
Report the holding company’s receivable from subsidiaries other than savings association subsidiaries, which is
sometimes referred to as ‘‘advances to’’ or ‘‘due from.’’
Investments in Subsidiaries:
Line Item 9, Column A:
Equity
Total Liabilities and
The Internet Electronic Submission (IESUB) software
will compute this line as the sum of line items 2 and 8,
column A. This amount should equal the amount in line
item 1, column A.
Line Item 10(b), Column A: Net Income (Loss)
Attributable to: Holding Company
Report the holding company’s net income or loss. Include
the parent holding company’s proportionate share of any
savings association subsidiary’s income or loss. The
amount reported on this line is comprised of the amounts
reported in line items 19(c), 19(e), and 19(f), column A.
FR 2320
Line Item Instructions
June 2013
Line Item 12(c)(1), Column A:
Savings Association
Report the holding company’s direct investment in savings association subsidiaries in a manner that reflects the
equity method of accounting. In most cases, if the
savings association subsidiaries are wholly owned, this
line should equal the savings association’s equity capital
on Schedule RC, line 28 of the Call Report.
Report zero if this holding company is not the direct
owner of the savings association.
Line Item 12(c)(2), Column A:
Other Subsidiaries
Report the holding company’s investment in subsidiaries
other than savings association subsidiaries in a manner
that reflects the equity method of accounting. If this
holding company is not the direct owner of the savings
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Line Item Instructions
association, report the holding company’s investments in
one or more of the mid-tier holding companies.
Intangible Assets:
Line Item 13(a), Column A:
Assets
Mortgage Servicing
Savings Association Subsidiaries:
Line Item 15(a)(1), Column A:
Transactional
Report the holding company’s payable to savings association subsidiaries, which is sometimes referred to as
‘‘advances from’’ or ‘‘due to.’’ Do not include amounts
reported in line item 15(a)(2), column A.
Report the carrying amount of mortgage servicing assets.
Line Item 15(a)(2), Column A:
Line Item 13(b), Column A:
Servicing Assets and Other
Report the amount of borrowings the holding company
owes to the reporting savings association. Do not include
amounts reported in line item 15(a)(1), column A.
Nonmortgage
Report the balance of the parent’s nonmortgage servicing
assets and other intangible assets.
Include on this line intangible assets such as the following:
(1) Goodwill.
(2) Customer relationships and customer lists, including
core deposit premiums.
Debt
Other Subsidiaries:
Line Item 15(b)(1), Column A:
Transactional
Report the holding company’s payable to subsidiaries
other than savings association subsidiaries, which is
sometimes referred to as ‘‘advances from’’ or ‘‘due to.’’
Do not include amounts reported in line item 15(b)(2),
column A.
(3) Employment agreements.
(4) Non-compete agreements.
Line Item 15(b)(2), Column A:
(5) Lease agreements.
Report the balance of the holding company’s borrowings
from its subsidiaries other than savings association subsidiaries. Do not include amounts reported in line items
15(b)(1) and 16, column A.
(6) Computer software costs.
Line Item 14, Column A:
Acquisition Costs
Deferred Policy
Report deferred policy acquisition costs incurred by
insurance companies. Deferred policy acquisition costs
include variable acquisition costs such as commissions
and underwriting and policy issuance expenses related to
both new and renewal insurance policies and annuities.
Line Item 15, Column A: Included in Total
Liabilities (Excluding Deposits) Payable to
Subsidiaries
Borrowings, as the term is used here, means short-term or
long-term debt, negotiated with specified terms, usually
including interest rates and repayment dates. Borrowings
exclude deposits and transactional liabilities, such as
accounts payable, income taxes payable, and accrued
liabilities.
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Debt
Line Item 16, Column A:
Instruments
Trust Preferred
Trust preferred securities are typically issued to third
party investors by a wholly owned trust of the holding
company. The holding company typically borrows from
the trust substantially all the net proceeds from issuance
of the trust preferred securities. For parent only reporting,
report the balance of the holding company’s borrowings
from the trust that issued the trust preferred securities.
In most cases, the holding company’s financial statements do not reflect consolidation of the financial statements of the trust that issued the trust preferred securities.
Accordingly, the amount reported in column A of this
item should be equal to the amount reported in column B
of this item. If the trust is consolidated, report in column
B of this item the balance of the trust preferred instruments.
FR 2320
Line Item Instructions March 2012
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Line Item Instructions
Line Item 17, Column A:
12 Months or Less
Other Debt Maturing in
Report all borrowings, excluding deposits, payable to
subsidiaries, and trust preferred instruments that the
holding company would classify as current liabilities if
the holding company were to present a classified balance
sheet. Include such borrowings that, within the next 12
months, either (1) contractually mature; (2) are callable
at the option of the lender; or (3) otherwise become due
and payable.
Callable, as the term is used here, refers to an option by
the lender to require repayment of the borrowing before
its contractual maturity.
A classified balance sheet is one that includes subtotals
for current assets and current liabilities. Most savings
association holding companies do not present a classified
balance sheet. However, for purposes of line item 17,
columns A and B, and line item 18, columns A and B,
classify all borrowings as either current or noncurrent.
Example: A holding company’s borrowings, on a consolidated basis, include a FHLBank advance where the
contractual maturity date is beyond the next 12 months.
However, beginning on a date within the next 12 months,
the FHLBank may exercise its option to require immediate repayment of the advance. The holding company
should include that advance in line item 17, columns A
and B.
Line Item 18, Column A:
More Than 12 Months
Other Debt Maturing in
Report all borrowings (other than payables to subsidiaries and trust preferred securities) except:
Line Item 19(b), Column A:
Dividends
As stated in the General Instructions to the FR 2320, the
amounts in the ‘‘Parent Only’’ column should reflect the
holding company’s investment in subsidiaries, and the
operations of those subsidiaries, under the equity method
of accounting. Consistent with those instructions, the
holding company’s net income on a ‘‘Parent Only’’ basis,
as reported in line item 10(b), column A, should reflect
the holding company’s equity in net income or loss of its
subsidiaries. Typically, such income or loss is presented
as two separate components:
(1) Dividends from subsidiaries - that is, the distributed
component, and
(2) Equity in undistributed income or loss of subsidiaries.
Accordingly, report in line items 19(b)(1) and 19(b)(2)
the dividends from subsidiaries component of the holding
company’s equity in net income or loss of its directly
owned subsidiaries.
For example, assume that the holding company’s equity
in the net income of its savings association subsidiary is
$10 million; and that dividends declared by, and received
from, the subsidiary are $3 million. The holding
company’s net income on a parent only basis reported in
line item 10(b), column A, ‘‘Net Income (Loss) Attributable to Holding Company,’’ would include the $10
million. The holding company would report the $3
million in line item 19(b)(1), column A. Note that the
holding company’s $7 million ($10 million - $3 million)
undistributed income component of its equity in income
of the savings association subsidiary would not be
reported separately in the FR 2320.
(1) Debt maturing in 12 months or less reported in line
item 17, columns A and B.
Line Item 19(b)(1), Column A:
Association Subsidiaries
(2) Deposit and escrow liabilities held by the holding
company or any other subsidiary depository institution.
Report dividends from savings association subsidiaries in
which the holding company has direct ownership. Such
dividends should be recognized by the holding company
under the equity method of accounting.
Reflected in Net Income:
Line Item 19(a), Column A:
Interest Income
Report interest income on all interest-bearing assets,
including those assets reported in line items 12(a),
12(b)(1), and 12(b)(2), column A.
FR 2320
Line Item Instructions
March 2012
Line Item 19(b)(2), Column A:
Subsidiaries
From Savings
From Other
Report dividends from all other subsidiaries than savings
association subsidiaries recognized by the holding company under the equity method of accounting.
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Line Item Instructions
Line Item 19(c), Column A:
Total Income
Report the holding company’s total income from all
sources, including the amounts reported in line items
19(a), 19(b)(1), and 19(b)(2), column A.
Interest Expense:
Trust Preferred
Report interest expense from borrowings from the trust
that issued the trust preferred instruments.
Line Item 19(d)(2), Column A:
All Other Debt
Report interest expense, excluding interest expense on
trust-preferred instruments and on deposit and escrow
liabilities held by a subsidiary depository institution.
Total Expenses
Report the holding company’s total expenses from all
sources, including the amounts reported in line items
19(d)(1) and 19(d)(2).
Line Item 19(f), Column A:
Total Income Taxes
Report the holding company’s provision for current and
deferred income taxes, determined in accordance with
GAAP.
Line Item 20, Column A: Net Cash Flow From
Operations Attributable to Holding Company
Report the net increase or decrease in cash and cash
equivalents from operating activities, as it would appear
in a statement of cash flows prepared in accordance with
GAAP. Do not include any change in cash and cash
equivalents from investing and financing activities.
Line Item Instructions for
CONSOLIDATED - Column B
Prepare the consolidated amounts in the FR 2320 in
accordance with GAAP unless specifically stated otherwise. All data is reported as of the end of the quarter, or
in the case of income, expense, and other activity data,
for the period of one calendar quarter. Report subsidiaries
that are not GAAP-consolidated subsidiaries using the
equity method of accounting.
LI-6
Total Assets
Report total consolidated assets. Report details for components included in ‘‘Total Assets’’ in line items 12
through 14, column B.
Line Item 2, Column B:
Line Item 19(d)(1), Column A:
Instruments
Line Item 19(e), Column A:
Line Item 1, Column B:
Total Liabilities
Report total consolidated liabilities. Report details for
components included in ‘‘Total Liabilities’’ in line items
16 through 18, column B.
Equity:
Line Item 3, Column B:
Perpetual Preferred Stock
Include:
(1) Preferred stock that the holding company has issued
that is nonredeemable by the purchaser and that
qualifies as equity capital under GAAP.
(2) Preferred stock convertible into common stock.
Report preferred stock net of issuance costs, premiums,
and discounts. If the holding company issued preferred
stock above par value, include the amount paid in excess
of par with the par value.
Dividends on perpetual preferred stock reduce retained
earnings when declared. Include them in line item 11,
column B, ‘‘Dividends Declared Attributable to Holding
Company.’’
Do not include:
(1) Redeemable preferred stock.
(2) Permanent preferred stock issued by a consolidated
subsidiary.
Line Item 3(a), Column B:
Cumulative
Report permanent preferred stock where the stockholders
are entitled to receive unpaid dividends before the payment of dividends on other classes of stock.
Line Item 3(b), Column B:
Noncumulative
Report permanent preferred stock whose dividends do
not accumulate if unpaid.
FR 2320
Line Item Instructions March 2012
DRAFT
Line Item Instructions
Common Stock:
Line Item 4(a), Column B:
Par Value
Report the par value of all outstanding common stock permanent, reserve, or guaranty stock - that the holding
company has issued.
If the par value of common stock issued is less than $500,
report ‘‘1’’ in this data field to indicate that it is not zero,
and, if necessary, reduce the amount reported in line item
4(b), column B by one.
The holding company must reduce retained earnings at
the time that the holding company declares dividends on
common stock. Report the reduction of retained earnings
in line item 11, column B, ‘‘Dividends Declared Attributable to Holding Company.’’
Do not include deductions for:
Gains and losses reported here are not reported in the
statement of operations until the asset is sold, or an
other-than-temporary impairment loss is recognized, or
this amount is amortized in accordance with the following paragraph.
Include the unamortized amount of the gain or loss at the
date of transfer of debt securities transferred from AFS to
held-to-maturity (HTM). Continue to report this gain or
loss on this line until it is completely amortized over the
remaining life of the security as an adjustment of yield in
the same manner as a discount or premium.
In addition, report on this line the amount of the otherthan-temporary impairment on AFS and HTM debt securities that is related to all factors other than credit, where
that amount is appropriately recognized in other comprehensive income.
(1) Stock the holding company reacquired - treasury
stock. Report as a negative, using a minus (-) sign, in
line item 7, column B, ‘‘Other Components of
Equity.’’
Report this data field as negative, using a minus (-) sign,
when the holding company’s unrealized losses exceed
unrealized gains.
Line Item 5(b), Column B: Gains (Losses) on Cash
Flow Hedges
(2) Unallocated ESOP shares. Report as a negative,
using a minus (-) sign, in line item 7, column B,
‘‘Other Components of Equity.’’
Report the accumulated fair value gain or loss, net of
taxes, on cash flow hedges.
Line Item 5(c), Column B:
Line Item 4(b), Column B:
Paid in Excess of Par
Include:
(1) Amounts paid in excess of par value from the
issuance of common stock for cash or nonmonetary
assets. Deduct the costs of issuing common stock.
(2) Permanent capital contributions by the stockholders
not related to the purchase of stock.
Do not include:
Paid-in capital from the issuance of preferred stock.
Report in line items 3(a) or 3(b), column B, ‘‘Perpetual
Preferred Stock.’’
Accumulated Other Comprehensive Income:
Line Item 5(a), Column B: Accumulated Gains
(Losses) on Certain Securities
Report accumulated gains (losses), net of taxes, on
securities and on certain nonsecurity financial instruments, classified as available-for-sale (AFS).
FR 2320
Line Item Instructions
March 2012
Other
Report any accumulated other comprehensive income not
included in line items 5(a) or 5(b), column B.
Include:
(1) Any minimum pension liability.
(2) Cumulative foreign currency translation adjustments
and qualifying foreign currency transaction gains and
losses, net of applicable income taxes.
(3) Any other items of accumulated other comprehensive
income not reported in other Accumulated Other
Comprehensive Income line items.
Line Item 6, Column B:
Retained Earnings
Retained earnings consists of the holding company’s
accumulated net income, less distributions to shareholders, and certain accounting adjustments.
Line Item 7, Column B:
Equity
Other Components of
Report amounts reported under GAAP as separate components of equity. In most cases the amounts in this data
LI-7
DRAFT
Line Item Instructions
field will be negative, as these items typically reduce
equity capital. Report a negative amount with a minus (-)
sign.
plus ‘‘Noncontrolling Interests in Consolidated Subsidiaries’’ in line item 7(b), column B.
Include:
Line Item 9, Column B:
Equity
(1) Treasury stock.
(2) Unearned employee stock ownership plan (ESOP)
shares.
Line Item 7(a), Column B:
Company Equity
Total Holding
Total Liabilities and
The Internet Electronic Submission (IESUB) software
will compute this line as the sum of line items 2 and 8,
column B. This amount should equal that in line item 1,
column B.
The Internet Electronic Submission (IESUB) software
will compute this line as the sum of line items 3(a), 3(b),
4(a), 4(b), 5(a), 5(b), 5(c), 6, and 7, column B.
Line Item 10(a), Column B: Net Income (Loss)
Attributable to Holding Company and Noncontrolling Interests
This subtotal excludes noncontrolling interests in consolidated subsidiaries.
Report net income or loss on a consolidated basis,
including the net income or loss attributable to noncontrolling interests in consolidated subsidiaries. The amount
reported on this line is comprised of the amounts reported
in line items 19(c), 19(e), and 19(f), column B.
Line Item 7(b), Column B: Noncontrolling
Interests in Consolidated Subsidiaries
Include:
(1) Common and perpetual preferred stock issued by the
holding company’s consolidated subsidiaries to third
parties that constitute a noncontrolling interest.
For any net income or loss attributable to a noncontrolling interest in a consolidated subsidiary, see the instructions for line item 10(b), column B, ‘‘Net Income (Loss)
Attributable to Holding Company.’’
Do not include:
(1) Mandatorily redeemable preferred stock that must be
classified as a liability under GAAP. Report this
amount in line item 2, column B, ‘‘Total Liabilities.’’
(2) Redeemable and perpetual preferred stock that was
issued by consolidated subsidiaries and is owned by
the holding company or its other subsidiaries as an
investment asset. When making consolidating entries,
eliminate the preferred stock of the consolidated
subsidiary.
Line Item 8, Column B:
Total Equity
The Internet Electronic Submission (IESUB) software
will compute this line as the sum of line items 7(a) and
7(b), column B.
Generally, consolidated ‘‘Total Equity’’ should be equal
to parent only ‘‘Total Equity’’ in line item 8, column A,
LI-8
Line Item 10(b), Column B: Net Income (Loss)
Attributable to Holding Company
Report net income or loss on a consolidated basis attributable to the holding company only; that is, without
regard to the net income or loss attributable to noncontrolling interests in consolidated subsidiaries.
Line Item 11, Column B: Dividends Declared
Attributable to Holding Company
Report the cash and noncash dividends declared on
preferred and common stock reported in line items 3(a),
3(b), 4(a), and 4(b), column B, which are attributable to
the holding company. Do not include dividends attributable to noncontrolling interests in consolidated subsidiaries.
Included in Total Assets:
Line Item 12(a), Column B:
Investment Securities
Cash, Deposits, and
Report the total amount of cash, including deposits with
financial institutions, and investment securities.
Do not include the holding company’s investments in
consolidated subsidiaries, as such amounts should be
eliminated in consolidation.
FR 2320
Line Item Instructions March 2012
DRAFT
Line Item Instructions
Intangible Assets:
Line Item 13(a), Column B:
Assets
Mortgage Servicing
association level. Intercompany accounts between all
entities included in this consolidation should be eliminated. See line item 17, column A, for further explanation.
Report the carrying amount of mortgage servicing assets.
Line Item 13(b), Column B:
Servicing Assets and Other
Nonmortgage
Report the balance of the total consolidated nonmortgage
servicing assets and other intangible assets. See line item
13(b), column A, for further explanation.
Line Item 14, Column B:
Acquisition Costs
Deferred Policy
Report deferred policy acquisition costs incurred by
insurance companies. Deferred policy acquisition costs
include variable acquisition costs such as commissions
and underwriting and policy issuance expenses related to
both new and renewal insurance policies and annuities.
Line Item 16, Column B:
Instruments
Trust Preferred
Other Debt Maturing in
Report all other borrowings (on a consolidated basis),
excluding deposits, trust preferred instruments and intercompany borrowings not eliminated in consolidation,
that will mature in 12 months or less. If a direct savings
association ownership by the parent exists, then this line
should include the proportionate ownership of FHLB
advances, repurchase agreements, and most of the items
that would meet the definition of borrowings as reported
on Schedule RC of the Call Report at the savings
FR 2320
Line Item Instructions
March 2012
Other Debt Maturing in
Report other borrowings (on a consolidated basis), that
will mature in more than 12 months. If a direct savings
association ownership by the parent exists, then this line
should include the proportionate ownership of FHLB
advances, repurchase agreements, and most of the items
that would meet the definition of borrowings as reported
on Schedule RC of the Call Report at the savings
association level. Intercompany accounts between all
entities included in this consolidation should be eliminated. See line item 18, column A, for further explanation.
Reflected in Net Income:
Line Item 19(a), Column B:
Where the holding company’s financial statements reflect
consolidation of the financial statements of the trust that
issued the trust preferred securities, report the balance of
the trust preferred securities - not the balance of the
holding company’s borrowings from the trust. Where the
trust’s financial statements are consolidated with those of
the holding company, the holding company’s borrowings
from the trust are eliminated in consolidation. Refer to
line items 16, column A, for additional information on
reporting of Trust Preferred Instruments. In most cases,
the holding company’s financial statements do not reflect
consolidation of the financial statements of the trust.
Accordingly, report the balance of the holding company
borrowings from the trust.
Line Item 17, Column B:
12 Months or Less
Line Item 18, Column B:
More than 12 Months
Interest Income
Report interest income on all interest-bearing assets,
including those assets reported in line item 12(a), column
B.
Line Item 19(c), Column B:
Total Income
Report the holding company’s total income from all
sources, including the amount reported in line item 19(a),
column B.
Interest Expense
Line Item 19(d)(1), Column B:
Instruments
Trust Preferred
Where the holding company’s financial statements do not
reflect consolidation of the financial statements of the
trust that issued the trust preferred instruments, report
interest expense on the borrowings from the trust that
issued the trust preferred instruments. (In this case, line
item 16, column A, and line item 16, column B, will be
equal). If the trust is consolidated, report in line item
19(d)(1), column B, the dividends paid on the trust
preferred instruments. (When the financial statements of
the trust are consolidated with those of the holding
company, the interest expense on the holding company’s
borrowings from the trust is eliminated in consolidation.)
LI-9
DRAFT
Line Item Instructions
Line Item 19(d)(2), Column B:
All Other Debt
Report interest expense, excluding interest expense on
trust preferred instruments reported in line item 19(d)(1),
column B.
Line Item 19(e), Column B:
Total Expenses
Report the holding company’s total expenses from all
sources, including the amounts reported in line items
19(d)(1) and 19(d)(2), column B.
Line Item 19(f), Column B:
• Accounts for five percent or more of the consolidated
assets of the holding company
• Accounts for five percent or more of the consolidated
gross revenue of the holding company
• Engages in transactions with the savings association as
described in Regulation W (12 CFR part 223).
Total Income Taxes
Report the holding company’s provision for current and
deferred income taxes on a consolidated basis, determined in accordance with GAAP.
Cash Flow:
Line Item 20, Column B: Net Cash Flow from
Operations Attributable to Holding Company
Report the net increase or decrease in cash and cash
equivalents from operating activities, as it would appear
in a statement of cash flows prepared in accordance with
GAAP. Do not include any change in cash and cash
equivalents from investing and financing activities, or
from operating activities attributable to noncontrolling
interests.
Line Item Instructions for Supplemental
Questions (Line items 24, 25, and 26 are for the
confidential use of the Federal Reserve)
Answer Supplemental Questions (line items 21 through
30(e)) for each designated holding company and its
subsidiaries for activities that occurred during the quarter. Line items 21 through 29 require either a Yes or No
answer - enter ‘‘1’’ for Yes, ‘‘0’’ for No. Line items 30(a)
through 30(e) may be left blank if not applicable.
For purposes of the Supplemental Questions only
(line items 21 through 29):
A subsidiary means any company which is owned or
controlled directly or indirectly by a person, and includes
any service corporation owned in whole or in part by a
savings association, or a subsidiary of such service
corporation. As the terms are used here, a ‘‘subsidiary’’
may be a company whose assets and liabilities are not
consolidated with those of the holding company, and a
‘‘person’’ is an individual or company.
LI-10
A significant subsidiary is a subsidiary that meets any of
the following criteria:
Line Item 21: Have any significant subsidiaries of
the holding company been formed, sold, or
dissolved during the quarter?
Enter ‘‘1’’ (Yes) only if this activity occurred during this
quarter. Do not include any organizational structure
changes that occurred during a prior period. A significant
subsidiary accounts for five percent or more of the
consolidated assets of the structure or five percent
or more of the consolidated gross revenue of the structure, or engages in covered transactions with the savings
association as described in Regulation W (12 CFR part
223). If the holding company is an insurance company,
do not include a response for activity in Separate
Accounts. Enter ‘‘0’’ (No) if not applicable.
Line Item 22:
subsidiaries:
Is the holding company or any of its
Enter ‘‘1’’ (Yes) for each line item 22(a) through 22(f)
that may apply to any organization within the holding
company structure, including the holding company itself.
More than one may be checked, if appropriate. Enter ‘‘0’’
(No) if not applicable.
Line Item 22(a): A broker or dealer registered
under the Securities Exchange Act of 1934?
Line Item 22(b): An investment adviser regulated
by the Securities and Exchange Commission or any
State?
Line Item 22(c):) An investment company
registered under the Investment Company Act of
1940?
FR 2320
Line Item Instructions March 2012
DRAFT
Line Item Instructions
Line Item 22(d): An insurance company subject to
supervision by a State insurance regulator?
Line Item 22(e):) Subject to regulation by the
Commodity Futures Trading Commission?
Line Item 22(f): Or affiliates conducting
operations outside of the U.S. through a foreign
branch or subsidiary?
Line Item 23: Has the holding company appointed
any new senior executive officers or directors during
the quarter?
Enter ‘‘1’’ (Yes) only if there has been a change during
the quarter. Enter ‘‘0’’ (No) if not applicable.
Line Item 24: Has the holding company or any of
its subsidiaries entered into a new pledge, or
changed the terms and conditions of any existing
pledge, of capital stock of any subsidiary savings
association that secures short-term or long-term
debt or other borrowings of the holding company?
Enter ‘‘1’’ (Yes) only if there has been a change during
the quarter. Enter ‘‘0’’ (No) if not applicable.
Line Item 25: Has the holding company or any of
its subsidiaries implemented changes to any class of
securities that would negatively impact investors?
Enter ‘‘1’’ (Yes) only if there has been a change during
the quarter. Examples of a change that could negatively
impact investors could include, but is not limited to:
default terms, collateral substitution, changes in repayment dates, interest payment dates, voting rights, or
conversion options. Enter ‘‘0’’ (No) if not applicable.
FR 2320
Line Item Instructions
March 2012
Line Item 26: Has there been any default in the
payment of principal, interest, a sinking or
purchase fund installment, or any other default of
the holding company or any of its subsidiaries
during the quarter?
Enter ‘‘1’’ (Yes) only if there has been a default during
the quarter. Enter ‘‘0’’ (No) if not applicable.
Line Item 27: Has there been a change in the
holding company’s independent auditors during the
quarter?
Enter ‘‘1’’ (Yes) only if there has been a change during
the quarter. Enter ‘‘0’’ (No) if not applicable.
Line Item 28: Has there been a change in the
holding company’s fiscal year end during the
quarter?
Enter ‘‘1’’ (Yes) only if there has been a change during
the quarter. Enter ‘‘0’’ (No) if not applicable.
Line Item 29: Does the holding company or any
of its GAAP-consolidated subsidiaries control other
U. S. depository institutions?
Enter ‘‘1’’ (Yes) if the holding company controls a U. S.
depository institution (federal or state chartered) and it is
included in its consolidated financial statements. Enter
‘‘0’’ (No) if not applicable.
Line Item 30(a) through 30(e): If located in the
U.S. or its territories, provide the FDIC certificate
number:
If the answer to line item 29 is ‘‘Yes,’’ list the five digit
FDIC certificate number for each institution. If the
answer to line item 29 is ‘‘No,’’ these lines should be left
blank.
LI-11
DRAFT
Validity (V) Edits for the FR 2320
(Effective as of December 31, 2014)
Validity
Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0010
CFO
SLHXC490 Text for Printed Name Chief Financial Officer (CFO)
must be provided.
0020
DATESIGN
SLHXJ196
Text for Date of Signature (DATESIGN) must be
provided and entered in MM/DD/YYYY format.
0050
YEAREND
SLHC8678 Fiscal Year End (YEAREND) must be within 1 and 12
and entered in MM format.
0080
WEBSITE
SLHC4087 Text for Website Address (WEBSITE) must be
provided.
0090
CONTACTN
SLHX8901
Text for Contact Person Name/Title (CONTACTN) must
be provided.
0110
CONTACTP
SLHX8902
Text for Contact Person Area Code/Phone Number
(CONTACTP) must be provided.
0120
CONTACTF
SLHX9116
Text for Contact Person Fax Number (CONTACTF) must
be provided.
0130
CONTACTE
SLHX4086
Text for Contact Person E-mail Address (CONTACTE)
must be provided.
0140
FS-1A
SLHP2170
Sum of FS-2A and FS-8A must equal FS-1A.
(slhp2950 + slhp3210) eq slhp2170
FS
Validity
0150
FS-1A
SLHP2170
FS-1A must be greater than zero.
slhp2170 gt 0
FS
Validity
0160
FS-1A
SLHP2170
Sum of FS-12aA through FS-14A must be less than or
equal to FS-1A.
(slhp0658 + slhpc547 + slhpc548 + slhpc549 + slhpc550
+ slhp3164 + slhpc551 + slhpc076) le slhp2170
No
change
FS
Validity
0170
FS-1B
SLHC2170
99991231
No
change
FS
Validity
0180
FS-1B
SLHC2170
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then (slhc2950 + slhcg105)
eq slhc2170
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then slhc2170 gt 0
FR 2320 20120331
99991231
No
change
FS
Validity
0190
FS-1B
SLHC2170
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then the sum of FS-2B and
FS-8B must equal FS-1B.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-1B must be greater
than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then the sum of FS-12aB
through FS-14B must be less than or equal to FS-1B.
FR 2320 20120331
99991231
FS
Validity
0200
FS-2A
SLHP2950
FR 2320 20120331
99991231
No
change
No
change
FS
Validity
0210
FS-2B
SLHC2950
Sum of FS-15a1A through FS-18A must be less than or
equal to FS-2A.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then the sum of FS-16B
through FS-18B must be less than or equal to FS-2B.
(slhpc552 + slhpc553 + slhpc554 + slhpc555 + slhpc556
+ slhpc078 + slhpc558) le slhp2950
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then (slhcc556 + slhcc078 +
slhcc558) le slhc2950
FR 2320 20120331
99991231
No
change
FS
Validity
0250
FS-9A
SLHP3301
FS-1A must equal FS-9A.
slhp2170 eq slhp3301
Series
Effective
Start Date
FR 2320 20120930
Effective End Edit
Date
Change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
Schedule
Edit Type
Page 1
Validity
Page 1
Validity
Page 1
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Page 1
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Page 1
Validity
Page 1
Validity
Page 1
Validity
Page 1
Validity
FS
FR 2320 20120331
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FR 2320 20120331
FR 2320 20120930
FR 2320 20120930
FR 2320 20120930
FR 2320 20120930
FR 2320 20120930
FR 2320 20120930
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FR 2320 20120331
FR 2320 20120331
FR 2320 20120331
December 2014
Alg Edit Test
slhxc490 must not be null.
slhxj196 must not be null.
slhc8678 ge 1 and slhc8678 le 12
slhc4087 must not be null.
slhx8901 must not be null.
slhx8902 must not be null.
slhx9116 must not be null.
slhx4086 must not be null.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then (slhc0658 + slhc3164 +
slhcc551 + slhcc076) le slhc2170
FR 2320: CHK-1 of 3
DRAFT
Validity (V) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective
Start Date
FR 2320 20120331
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
Edit Test
Alg Edit Test
FS
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then slhc2170 eq slhc3301
SLHCC564
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-1B must equal FS9B.
SQ-21 must equal 1 (yes) or 0 (no).
FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
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FR 2320 20120331
99991231
FR 2320 20120331
99991231
FR 2320 20120331
99991231
FR 2320 20120331
99991231
FR 2320 20120331
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
slhcc564 eq 1 or slhcc564 eq 0
SQ-22a
SLHCC565
SQ-22a must equal 1 (yes) or 0 (no).
slhcc565 eq 1 or slhcc565 eq 0
0310
SQ-22b
SLHCC566
SQ-22b must equal 1 (yes) or 0 (no).
slhcc566 eq 1 or slhcc566 eq 0
Validity
0320
SQ-22c
SLHCC567
SQ-22c must equal 1 (yes) or 0 (no).
slhcc567 eq 1 or slhcc567 eq 0
SQ
Validity
0330
SQ-22d
SLHCC568
SQ-22d must equal 1 (yes) or 0 (no).
slhcc568 eq 1 or slhcc568 eq 0
SQ
Validity
0340
SQ-22e
SLHCC569
SQ-22e must equal 1 (yes) or 0 (no).
slhcc569 eq 1 or slhcc569 eq 0
SQ
Validity
0350
SQ-22f
SLHCC570
SQ-22f must equal 1 (yes) or 0 (no).
slhcc570 eq 1 or slhcc570 eq 0
SQ
Validity
0360
SQ-23
SLHCC571
SQ-23 must equal 1 (yes) or 0 (no).
slhcc571 eq 1 or slhcc571 eq 0
SQ
Validity
0370
SQ-24
SLHCC572
SQ-24 must equal 1 (yes) or 0 (no).
slhcc572 eq 1 or slhcc572 eq 0
SQ
Validity
0380
SQ-25
SLHCC573
SQ-25 must equal 1 (yes) or 0 (no).
slhcc573 eq 1 or slhcc573 eq 0
SQ
Validity
0390
SQ-26
SLHCC574
SQ-26 must equal 1 (yes) or 0 (no).
slhcc574 eq 1 or slhcc574 eq 0
SQ
Validity
0400
SQ-27
SLHCC575
SQ-27 must equal 1 (yes) or 0 (no).
slhcc575 eq 1 or slhcc575 eq 0
SQ
Validity
0410
SQ-28
SLHCC576
If YEAREND (current) is equal to YEAREND (previous),
then SQ-28 (current) must equal "0" (no).
if slhc8678-q1 eq slhc8678-q2 then slhcc576-q1 eq 0
FR 2320 20120331
99991231
No
change
SQ
Validity
0420
SQ-28
SLHCC576
If YEAREND (current) is not equal to YEAREND
if slhc8678-q1 ne slhc8678-q2 then slhcc576-q1 eq 1
(previous), then SQ-28 (current) must equal "1" (yes).
FR 2320 20120331
99991231
SQ
Validity
0430
SQ-28
SLHCC576
SQ-28 must equal 1 (yes) or 0 (no).
slhcc576 eq 1 or slhcc576 eq 0
SQ
Validity
0440
SQ-29
SLHCC577
SQ-29 must equal 1 (yes) or 0 (no).
slhcc577 eq 1 or slhcc577 eq 0
SQ
Validity
0450
SQ-30a
SLHCC582
SQ
Validity
0470
SQ-30a
SLHCC582
FR 2320 20141231
99991231
Added
SQ
Validity
0480
SQ-30b
SLHCC583
FR 2320 20141231
99991231
Added
SQ
Validity
0490
SQ-30c
SLHCC584
FR 2320 20141231
99991231
Added
SQ
Validity
0500
SQ-30d
SLHCC585
If SQ-29 is equal to "1" (yes), then SQ-30a must be
greater than zero.
If SQ-30a not equal to null, then SQ-30a must equal 5
digits.
If SQ-30b not equal to null, then SQ-30b must equal 5
digits.
If SQ-30c not equal to null, then SQ-30c must equal 5
digits.
If SQ-30d not equal to null, then SQ-30d must equal 5
digits.
if slhcc577 eq 1 then slhcc582 gt 0
99991231
No
change
No
change
No
change
Added
FR 2320 20120331
99991231
FR 2320 20120331
99991231
FR 2320 20141231
December 2014
Validity
Edit
Target Item
Number
0270
FS-9B
MDRM
Number
SLHC3301
SQ
Validity
0290
SQ-21
SQ
Validity
0300
SQ
Validity
SQ
slhcc582 eq 5 digits or slhc582 eq null
slhcc583 eq 5 digits or slhc583 eq null
slhcc584 eq 5 digits or slhc584 eq null
slhcc585 eq 5 digits or slhc585 eq null
FR 2320: CHK-2 of 3
DRAFT
Validity (V) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective
Start Date
FR 2320 20141231
Effective End Edit
Date
Change
99991231
Added
Schedule
Edit Type
SQ
FR 2320 20120331
99991231
SQ
December 2014
No
change
Validity
Edit
Target Item
Number
0510
SQ-30e
MDRM
Number
SLHCC586
Validity
0460
SLHCC586
SQ-30e
Edit Test
Alg Edit Test
If SQ-30e not equal to null, then SQ-30e must equal 5 slhcc586 eq 5 digits or slhc586 eq null
digits.
If SQ-29 is equal to "0" (no), then SQ-30a through SQ- if slhcc577 eq 0 then slhcc582 eq null and slhcc583 eq
30e must be equal to null.
null and slhcc584 eq null and slhcc585 eq null and
slhcc586 eq null
FR 2320: CHK-3 of 3
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120630
MDRM
Number
SLHP2170
Edit Test
Alg Edit Test
Intraseries
Edit
Target Item
Number
0600
FS-1A
FS
If FS-1A (current) is not equal to zero and FS-1A
(previous) is not equal to zero then the sum of FS-13aA
(current), FS-13bA (current), and FS-14A (current)
divided by FS-1A (current) minus the sum of FS-13aA
(previous), FS-13bA (previous), and FS-14A (previous)
divided by FS-1A (previous) should be within -25% and
25%.
if slhp2170-q1 ne 0 and slhp2170-q2 ne 0 then
((((slhp3164-q1 + slhpc551-q1 + slhpc076-q1) / slhp2170q1) * 100) - (((slhp3164-q2 + slhpc551-q2 + slhpc076-q2)
/ slhp2170-q2) * 100)) ge -25 and ((((slhp3164-q1 +
slhpc551-q1 + slhpc076-q1) / slhp2170-q1) * 100) (((slhp3164-q2 + slhpc551-q2 + slhpc076-q2) / slhp2170q2) * 100)) le 25
FR 2320
20120331
99991231
FR 2320
20120630
99991231
No
change
No
change
FS
Quality
0610
FS-1A
SLHP2170
(slhp3164 + slhpc551 + slhpc076) le (0.10 * slhp2170)
FS
Intraseries
0620
FS-1B
SLHC2170
Sum of FS-13aA, FS-13bA, and FS-14A should be less than
or equal to 10 percent of FS-1A.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-1B (current) is not equal
to zero and FS-1B (previous) is not equal to zero, then
the sum of FS-13aB (current), FS-13bB (current), and FS14B (current) divided by FS-1B (current) minus the sum
of FS-13aB (previous), FS-13bB (previous), and FS-14B
(previous) divided by FS-1B (previous) should be within 25% and 25%.
FR 2320
20120331
99991231
No
change
FS
Quality
0630
FS-1B
SLHC2170
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then the sum of FS-13aB, FS13bB, and FS-14B should be less than or equal to 10
percent of FS-1B.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then (slhc3164 + slhcc551 +
slhcc076) le (0.10 * slhc2170)
FR 2320
20120331
99991231
No
change
FS
Intraseries
0640
FS-1B
SLHC2170
20120331
99991231
No
change
FS
Quality
0650
FS-1B
SLHC2170
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc2170-q1 ne slhc2170q2
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp2170 le slhc2170
FR 2320
20120331
99991231
No
change
FS
Quality
0660
FS-1B
SLHC2170
FR 2320
20120331
99991231
FS
Quality
9000
FS-2A
SLHP2950
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc4340 le (0.20 *
slhc2170)
slhp2950 ne null and slhp2950 ge 0
FR 2320
20120630
99991231
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-1B (current) should not
equal FS-1B (previous).
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-1A should be less than
or equal to FS-1B.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-10bB should be less
than or equal to 20 percent of FS-1B.
FS-2A should not be null and should not be negative.
FR 2320
FS
Intraseries
0670
FS-2B
SLHC2950
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-2B (current) is not equal
to zero and FS-2B (previous) is not equal to zero, then FS16B (current) divided by FS-2B (current) minus FS-16B
(previous) divided by FS-2B (previous) should be within 25% and 25%.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc2950-q1 ne 0 and
slhc2950-q2 ne 0 then (((slhcc556-q1 / slhc2950-q1 )*
100) -((slhcc556-q2 / slhc2950-q2) * 100)) ge -25 and
(((slhcc556-q1 / slhc2950-q1) * 100) - ((slhcc556-q2 /
slhc2950-q2) * 100)) le 25
December 2014
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc2170-q1 ne 0 and
slhc2170-q2 ne 0 then ((((slhc3164-q1 + slhcc551-q1 +
slhcc076-q1) / slhc2170-q1) * 100) - (((slhc3164-q2 +
slhcc551-q2 + slhcc076-q2) / slhc2170-q2) * 100)) ge -25
and ((((slhc3164-q1 + slhcc551-q1 + slhcc076-q1) /
slhc2170-q1) * 100) - (((slhc3164-q2 + slhcc551-q2 +
slhcc076-q2) / slhc2170-q2) * 100)) le 25
FR 2320: EDIT-1 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120630
MDRM
Number
SLHC2950
Edit Test
Alg Edit Test
Intraseries
Edit
Target Item
Number
0680
FS-2B
FS
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-2B (current) is not equal
to zero and FS-2B (previous) is not equal to zero, then FS17B (current) divided by FS-2B (current) minus FS-17B
(previous) divided by FS-2B (previous) should be within 25% and 25%.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc2950-q1 ne 0 and
slhc2950-q2 ne 0 then (((slhcc078-q1 / slhc2950-q1) *
100) - ((slhcc078-q2 / slhc2950-q2) * 100)) ge -25 and
(((slhcc078-q1 / slhc2950-q1) * 100) - ((slhcc078-q2 /
slhc2950-q2) * 100)) le 25
FR 2320
20120630
99991231
No
change
FS
Intraseries
0690
FS-2B
SLHC2950
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-2B (current) is not equal
to zero and FS-2B (previous) is not equal to zero, then FS18B (current) divided by FS-2B (current) minus FS-18B
(previous) divided by FS-2B (previous) should be within 25% and 25%.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc2950-q1 ne 0 and
slhc2950-q2 ne 0 then (((slhcc558-q1 / slhc2950-q1) *
100) - ((slhcc558-q2 / slhc2950-q2) * 100)) ge -25 and
(((slhcc558-q1 / slhc2950-q1) * 100) - ((slhcc558-q2 /
slhc2950-q2) * 100)) le 25
FR 2320
20120331
99991231
No
change
FS
Quality
9000
FS-2B
SLHC2950
99991231
No
change
FS
Quality
0700
FS-2B
SLHC2950
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc2950 ne null and
slhc2950 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp2950 le slhc2950
20120331
99991231
FS
Quality
9000
FS-3aA
SLHP8608
FR 2320
20120331
99991231
FS
Intraseries
0710
FS-3aA
SLHP8608
20120331
99991231
FS
Quality
9000
FS-3aB
SLHC8608
FR 2320
20120331
99991231
No
change
FS
Quality
0720
FS-3aB
SLHC8608
FR 2320
20120331
99991231
No
change
FS
Intraseries
0725
FS-3aB
SLHC8608
If FS-3aA (previous) is greater than zero, then FS-3aA
(current) should be greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-3aB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-3aA should be less
than or equal to FS-3aB.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-3aB (previous) is greater
than zero, then FS-3aB (current) should be greater than
zero.
if slhp8608-q2 gt 0 then slhp8608-q1 gt 0
FR 2320
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-2B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-2A should be less than
or equal to FS-2B.
FS-3aA should not be null and should not be negative.
FR 2320
20120331
FR 2320
FR 2320
20120331
99991231
FS
Quality
9000
FS-3bA
SLHP8609
FS-3bA should not be null and should not be negative.
slhp8609 ne null and slhp8609 ge 0
FR 2320
20120331
99991231
FS
Intraseries
0740
FS-3bA
SLHP8609
20120331
99991231
FS
Quality
9000
FS-3bB
SLHC8609
If FS-3bA (previous) is greater than zero, then FS-3bA
(current) should be greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-3bB should not be null
and should not be negative.
if slhp8609-q2 gt 0 then slhp8609-q1 gt 0
FR 2320
No
change
No
change
No
change
December 2014
slhp8608 ne null and slhp8608 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc8608 ne null and
slhc8608 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp8608 le slhc8608
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc8608-q2 gt 0 then
slhc8608-q1 gt 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc8609 ne null and
slhc8609 ge 0
FR 2320: EDIT-2 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120331
Quality
Edit
Target Item
Number
0730
FS-3bB
MDRM
Number
SLHC8609
Edit Test
Alg Edit Test
FS
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp8609 le slhc8609
SLHC8609
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-3bA should be less
than or equal to FS-3bB.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-3bB (previous) is greater
than zero, then FS-3bB (current) should be greater than
zero.
FR 2320
20120331
99991231
No
change
FS
Intraseries
0745
FS-3bB
FR 2320
20120331
99991231
No
change
No
change
No
change
No
change
FS
Quality
9000
FS-4aA
SLHP3266
FS-4aA should not be null and should not be negative.
slhp3266 ne null and slhp3266 ge 0
FR 2320
20120331
99991231
FS
Intraseries
0750
FS-4aA
SLHP3266
if slhp3266-q2 gt 0 then slhp3266-q1 gt 0
Quality
0755
FS-4aA
SLHP3266
FS
Quality
9000
FS-4aB
SLHC3266
No
change
FS
Intraseries
0760
FS-4aB
SLHC3266
If FS-4aA (previous) is greater than zero, then FS-4aA
(current) should be greater than zero.
If FS-4bA is greater than zero, then FS-4aA should be
greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-4aB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-4aB (previous) is
greater than zero, then FS-4aB (current) should be
greater than zero.
FR 2320
20120331
99991231
FS
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
No
change
FS
Quality
0770
FS-4aB
SLHC3266
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp3266 le slhc3266
20120331
99991231
No
change
FS
Quality
0775
FS-4aB
SLHC3266
FR 2320
20120331
99991231
FS
Quality
9000
FS-4bA
SLHP3240
FR 2320
20120331
99991231
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-4aA should be less
than or equal to FS-4aB.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-4bB is greater than zero,
then FS-4aB should be greater than zero.
FS-4bA should not be null and should not be negative.
FR 2320
FS
Quality
0780
FS-4bA
SLHP3240
If FS-11A is greater than zero, then the sum of FS-3aA, FS- if slhpj224 gt 0 then (slhp8608 + slhp8609 + slhp3266 +
3bA, FS-4aA, and FS-4bA should be greater than zero.
slhp3240) gt 0
FR 2320
20120331
99991231
No
change
FS
Quality
9000
FS-4bB
SLHC3240
FR 2320
20120331
99991231
No
change
FS
Quality
0790
FS-4bB
SLHC3240
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-4bB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-11B is greater than zero,
then the sum of FS-3aB, FS-3bB, FS-4aB, and FS-4bB
should be greater than zero.
December 2014
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc8609-q2 gt 0 then
slhc8609-q1 gt 0
if slhp3240 gt 0 then slhp3266 gt 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3266 ne null and
slhc3266 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP thenslhc3266-q2 gt 0 then
slhc3266-q1 gt 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc3240 gt 0 then
slhc3266 gt 0
slhp3240 ne null and slhp3240 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3240 ne null and
slhc3240 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcj224 gt 0 then
(slhc8608 + slhc8609 + slhc3266 + slhc3240) gt 0
FR 2320: EDIT-3 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120331
Quality
Edit
Target Item
Number
0800
FS-4bB
MDRM
Number
SLHC3240
FS
FR 2320
20120331
99991231
FR 2320
20120331
99991231
No
change
No
change
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
FR 2320
FS
Quality
9010
FS-5aA
SLHP8434
FS
Quality
9010
FS-5aB
SLHC8434
If the company prepares financial statements for
if the company prepares financial statements for
external use and consolidates its subsidiaries in
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-5aB should not be null. conformance with GAAP then slhc8434 ne null
No
change
No
change
FS
Quality
9010
FS-5bA
SLHPC506
FS-5bA should not be null.
FS
Quality
9010
FS-5bB
SLHCC506
If the company prepares financial statements for
if the company prepares financial statements for
external use and consolidates its subsidiaries in
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-5bB should not be null. conformance with GAAP then slhcc506 ne null
No
change
No
change
FS
Quality
9010
FS-5cA
SLHPC507
FS-5cA should not be null.
FS
Quality
9010
FS-5cB
SLHCC507
If the company prepares financial statements for
if the company prepares financial statements for
external use and consolidates its subsidiaries in
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-5cB should not be null. conformance with GAAP then slhcc507 ne null
No
change
No
change
No
change
FS
Quality
9010
FS-6A
SLHP3250
FS-6A should not be null.
slhp3250 ne null
FS
Quality
0810
FS-6A
SLHP3250
if slhpj224 gt 0 then slhpj224 lt slhp3250
FS
Quality
0820
FS-6B
SLHC3250
99991231
No
change
FS
Quality
9010
FS-6B
SLHC3250
If FS-11A is greater than zero, then FS-11A should be less
than FS-6A.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-11B is greater than zero,
then FS-11B should be less than FS-6B.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-6B should not be null.
20120630
99991231
FS
Quality
9012
FS-7A
SLHPA130
FS-7A should not be null.
slhpa130 ne null
FR 2320
20120630
99991231
No
change
No
change
FS
Quality
9012
FS-7B
SLHCA130
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-7B should not be null
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhca130 ne null
FR 2320
20120331
99991231
No
change
FS
Quality
0825
FS-7aB
SLHC3210
FR 2320
20120331
99991231
No
change
FS
Quality
9015
FS-7aB
SLHC3210
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-8A should be equal to
FS-7aB (+/-500k).
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-7aB should not be null.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp3210 le (slhc3210 +
500) and slhp3210 ge (slhc3210 - 500)
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3210 ne null
December 2014
Edit Test
Alg Edit Test
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-4bA should be less
than or equal to FS-4bB.
FS-5aA should not be null.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp3240 le slhc3240
slhp8434 ne null
slhpc506 ne null
slhpc507 ne null
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcj224 gt 0 then slhcj224
lt slhc3250
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3250 ne null
FR 2320: EDIT-4 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120331
MDRM
Number
SLHC3000
Edit Test
Quality
Edit
Target Item
Number
9015
FS-7bB
FS
FR 2320
20120331
99991231
No
change
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120630
FR 2320
FS
Intraseries
0830
FS-7bB
SLHC3000
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-7bB (previous) is greater
than zero, then FS-7bB (current) should be greater than
zero.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc3000-q2 gt 0 then
slhc3000-q1 gt 0
No
change
No
change
FS
Quality
9015
FS-8A
SLHP3210
FS-8A should not be null.
slhp3210 ne null
FS
Quality
0835
FS-8A
SLHP3210
99991231
No
change
FS
Intraseries
0840
FS-8B
SLHCG105
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-8A should equal the
difference of FS-8B and FS-7bB.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-8B (current) is not equal
to zero and FS-8B (previous) is not equal to zero, then FS10bB (current) divided by FS-8B (current) minus FS-10bB
(previous) divided by FS-8B (previous) should be within 25% and 25%.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp3210 eq (slhcg105 slhc3000)
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcg105-q1 ne 0 and
slhcg105-q2 ne 0 then (((slhc4340-q1 / slhcg105-q1) *
100) -((slhc4340-q2 / slhcg105-q2) * 100)) ge -25 and
(((slhc4340-q1 / slhcg105-q1) * 100) - ((slhc4340-q2 /
slhcg105-q2) * 100)) le 25
20120331
99991231
No
change
FS
Quality
9015
FS-8B
SLHCG105
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-8B should not be null.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcg105 ne null.
FR 2320
20120331
99991231
No
change
FS
Quality
0850
FS-9B
SLHC3301
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp3301 le slhc3301
FR 2320
20120331
20140930
Ended
FS
Quality
9020
FS-9B
SLHC3301
FR 2320
20120331
99991231
No
change
FS
Quality
9030
FS-10aB
SLHCG104
FR 2320
20120331
99991231
FS
Quality
9030
FS-10bA
SLHP4340
FR 2320
20120331
99991231
FS
Quality
0870
FS-10bA
SLHP4340
FR 2320
20120331
99991231
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-9A should be less than
or equal to FS-9B.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-9B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-10aB should not be
null.
FS-10bA should not be null.
FS
Quality
9030
FS-10bB
SLHC4340
December 2014
Alg Edit Test
If the company prepares financial statements for
if the company prepares financial statements for
external use and consolidates its subsidiaries in
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-7bB should not be null. conformance with GAAP then slhc3000 ne null
FS-10bA should be less than or equal to 20 percent of FS1A.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-10bB should not be
null.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3301 ne null and
slhc3301 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcg104 ne null
slhp4340 ne null
slhp4340 le (0.20 * slhp2170)
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc4340 ne null
FR 2320: EDIT-5 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120331
Quality
Edit
Target Item
Number
0880
FS-10bB
MDRM
Number
SLHC4340
FS
FR 2320
20120331
99991231
FR 2320
20120331
99991231
FR 2320
20120331
99991231
No
change
No
change
No
change
FS
Quality
9040
FS-11A
SLHPJ224
FS
Quality
0890
FS-11A
SLHPJ224
FS
Quality
9040
FS-11B
SLHCJ224
FR 2320
20120331
99991231
No
change
FS
Quality
0900
FS-11B
SLHCJ224
FR 2320
20120331
99991231
No
change
FS
Quality
0920
FS-11B
SLHCJ224
FR 2320
20120331
99991231
FS
Quality
9040
FS-12aA
SLHP0658
FR 2320
20120331
99991231
No
change
No
change
FS
Quality
9040
FS-12aB
SLHC0658
FR 2320
20120331
99991231
No
change
FS
Quality
0940
FS-12aB
SLHC0658
FR 2320
20120331
99991231
FS
Quality
9050
FS-12b1A
SLHPC547
FR 2320
20120331
99991231
FS
Intraseries
0950
FS-12b1A
SLHPC547
FR 2320
20120331
99991231
FS
Intraseries
0960
FS-12b1A
SLHPC547
FR 2320
20120331
99991231
FS
Quality
9050
FS-12b2A
SLHPC548
FR 2320
20120331
99991231
FS
Intraseries
0970
FS-12b2A
SLHPC548
FR 2320
20120331
99991231
FS
Intraseries
0980
FS-12b2A
SLHPC548
FR 2320
20120331
99991231
FS
Intraseries
0990
FS-12c1A
SLHPC549
FR 2320
20120331
99991231
FS
Intraseries
1000
FS-12c1A
SLHPC549
FR 2320
20120331
99991231
No
change
No
change
No
change
No
change
No
change
No
change
No
change
No
change
No
change
FS
Quality
9050
FS-12c1A
SLHPC549
December 2014
Edit Test
Alg Edit Test
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then FS-10bA should be equal
to FS-10bB (+/-500k).
FS-11A should not be null and should not be negative.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp4340 le (slhc4340 +
500) and slhp4340 ge (slhc4340 - 500)
slhpj224 ne null and slhpj224 ge 0
If the sum of FS-3aA, FS-3bA, FS-4aA, and FS-4bA equals
zero, then FS-11A should equal zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-11B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and the sum of FS-3aB, FS-3bB,
FS-4aB, and FS-4bB equals zero, then FS-11B should
equal zero.
if (slhp8608 + slhp8609 + slhp3266 + slhp3240) eq 0 then
slhpj224 eq 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcj224 ne null and
slhcj224 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and (slhc8608 + slhc8609 +
slhc3266 + slhc3240) eq 0 then slhcj224 eq 0
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-11A should be less
than or equal to FS-11B.
FS-12aA should not be null and should not be negative.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpj224 le slhcj224
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-12aB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-12aA should be less
than or equal to FS-12aB.
FS-12b1A should not be negative.
slhp0658 ne null and slhp0658 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc0658 ne null and
slhc0658 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp0658 le slhc0658
slhpc547 ge 0 or slhpc547 eq null
If FS-12b1A (previous) is not equal to null, then FS-12b1A if slhpc547-q2 ne null then slhpc547-q1 ne null
(current) should not equal null.
If FS-12b1A (previous) is equal to null, then FS-12b1A
if slhpc547-q2 eq null then slhpc547-q1 eq null
(current) should equal null.
FS-12b2A should not be negative.
slhpc548 ge 0 or slhpc548 eq null
If FS-12b2A (previous) is not equal to null, then FS-12b2A
(current) should not equal null.
If FS-12b2A (previous) is equal to null, then FS-12b2A
(current) should equal null.
If FS-12c1A (previous) is not equal to null, then FS-12c1A
(current) should not equal null.
If FS-12c1A (previous) is equal to null, then FS-12c1A
(current) should equal null.
FS-12c1A should not be negative.
if slhpc548-q2 ne null then slhpc548-q1 ne null
if slhpc548-q2 eq null then slhpc548-q1 eq null
if slhpc549-q2 ne null then slhpc549-q1 ne null
if slhpc549-q2 eq null then slhpc549-q1 eq null
slhpc549 ge 0 or slhpc549 eq null
FR 2320: EDIT-6 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
FR 2320
Effective
Start Date
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
99991231
No
change
FS
Intraseries
1070
FS-13aB
SLHC3164
FR 2320
20120331
99991231
No
change
FS
Quality
1080
FS-13aB
SLHC3164
FR 2320
20120331
99991231
FS
Quality
9060
FS-13bA
SLHPC551
FR 2320
20120331
99991231
FS
Intraseries
1090
FS-13bA
SLHPC551
FR 2320
20120331
99991231
No
change
No
change
No
change
FS
Quality
9060
FS-13bB
SLHCC551
FR 2320
20120331
99991231
No
change
FS
Intraseries
1100
FS-13bB
SLHCC551
FR 2320
20120331
99991231
No
change
FS
Quality
1110
FS-13bB
SLHCC551
FR 2320
20120331
99991231
No
change
FS
Intraseries
1120
FS-14A
SLHPC076
December 2014
Effective End Edit
Date
Change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
Schedule
Edit Type
Quality
Edit
Target Item
Number
1010
FS-12c1A
MDRM
Number
SLHPC549
Edit Test
Alg Edit Test
FS
if (slhpc559 ne 0 and slhpc559 ne null) then (slhpc549 ne
0 and slhpc549 ne null)
(slhpc549 + slhpc550) gt 0
SLHPC550
If FS-19b1A is not equal to zero or null, then FS-12c1A
should not equal zero or null.
Sum of FS-12c1A and FS-12c2A should be greater than
zero.
If FS-19b2A is not equal to zero or null, then FS-12c2A
should not equal zero or null.
If FS-12c2A (previous) is not equal to null, then FS-12c2A
(current) should not equal null.
If FS-12c2A (previous) is equal to null, then FS-12c2A
(current) should equal null.
FS-12c2A should not be negative.
FS
Quality
1020
FS-12c2A
SLHPC550
FS
Quality
1030
FS-12c2A
SLHPC550
FS
Intraseries
1040
FS-12c2A
SLHPC550
FS
Intraseries
1050
FS-12c2A
SLHPC550
FS
Quality
9050
FS-12c2A
FS
Quality
9060
FS-13aA
SLHP3164
FS-13aA should not be null and should not be negative.
slhp3164 ne null and slhp3164 ge 0
FS
Intraseries
1060
FS-13aA
SLHP3164
if slhp3164-q2 gt 0 then slhp3164-q1 gt 0
Quality
9060
FS-13aB
SLHC3164
If FS-13aA (previous) is greater than zero, then FS-13aA
(current) should be greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-13aB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-13aB (previous) is
greater than zero, then FS-13aB (current) should be
greater than zero.
FS
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-13aA should be less
than or equal to FS-13aB.
FS-13bA should not be null and should not be negative.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp3164 le slhc3164
if (slhpc560 ne 0 and slhpc560 ne null) then (slhpc550 ne
0 and slhpc550 ne null)
if slhpc550-q2 ne null then slhpc550-q1 ne null
if slhpc550-q2 eq null then slhpc550-q1 eq null
slhpc550 ge 0 or slhpc550 eq null
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3164 ne null and
slhc3164 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhc3164-q2 gt 0 then
slhc3164-q1 gt 0
slhpc551 ne null and slhpc551 ge 0
If FS-13bA (previous) is greater than zero, then FS-13bA
(current) should be greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-13bB should not be
null and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-13bB (previous) is
greater than zero, then FS-13bB (current) should be
greater than zero.
if slhpc551-q2 gt 0 then slhpc551-q1 gt 0.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-13bA should be less
than or equal to FS-13bB.
If FS-14A (previous) is greater than zero, then FS-14A
(current) should be greater than zero.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc551 le slhcc551
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc551 ne null and
slhcc551 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcc551-q2 gt 0 then
slhcc551-q1 gt 0
if slhpc076-q2 gt 0 then slhpc076-q1 gt 0.
FR 2320: EDIT-7 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
FR 2320
Effective
Start Date
20120331
FR 2320
20120331
FR 2320
20120331
99991231
No
change
FS
Intraseries
1130
FS-14B
SLHCC076
FR 2320
20120331
99991231
No
change
FS
Quality
1140
FS-14B
SLHCC076
FR 2320
20120331
99991231
FS
Quality
9070
FS-15a1A
SLHPC552
FR 2320
20120331
99991231
FS
Quality
9070
FS-15a2A
SLHPC553
FS-15a2A should not be negative.
slhpc553 ge 0 or slhpc553 eq null
FR 2320
20120331
99991231
FS
Quality
9070
FS-15b1A
SLHPC554
FS-15b1A should not be negative.
slhpc554 ge 0 or slhpc554 eq null
FR 2320
20120331
99991231
FS
Quality
9070
FS-15b2A
SLHPC555
FS-15b2A should not be negative.
slhpc555 ge 0 or slhpc555 eq null
FR 2320
20120630
99991231
No
change
No
change
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-14A should be less
than or equal to FS-14B.
FS-15a1A should not be negative.
FS
Intraseries
1150
FS-16A
SLHPC556
If FS-16A (current) is not equal to zero and FS-16A
(previous) is not equal to zero, then FS-19d1A (current)
divided by FS-16A (current) minus FS-19d1A (previous)
divided by FS-16A (previous) should be within -25% and
25%.
if slhpc556-q1 ne 0 and slhpc556-q2 ne 0 then
(((slhpc561-q1 / slhpc556-q1) * 100) - ((slhpc561-q2 /
slhpc556-q2) * 100)) ge -25 and (((slhpc561-q1 /
slhpc556-q1) * 100) - ((slhpc561-q2 / slhpc556-q2) *
100)) le 25
FR 2320
20120331
99991231
No
change
FS
Intraseries
1160
FS-16A
SLHPC556
If FS-16A (previous) is greater than zero and FS-16A
(current) is greater than zero, then FS-19d1A (current)
divided by the sum of FS-16A (previous) and FS-16A
(current) divided by 2 should be within 2% and 15%.
if slhpc556-q2 gt 0 and slhpc556-q1 gt 0 then ((slhpc561q1 / ((slhpc556-q2 + slhpc556-q1) / 2)) * 100 * 4) ge 2
and ((slhpc561-q1 / ((slhpc556-q2 + slhpc556-q1) / 2)) *
100 * 4) le 15
FR 2320
20120331
99991231
No
change
FS
Intraseries
1170
FS-16A
SLHPC556
FR 2320
20120331
99991231
FS
Quality
9080
FS-16A
SLHPC556
FR 2320
20120630
99991231
No
change
No
change
If FS-19d1A (current) is greater than zero, then sum of FS- if slhpc561-q1 gt 0 then (slhpc556-q2 + slhpc556-q1) gt 0
16A (previous) and FS-16A (current) should be greater
than zero.
FS-16A should not be null and should not be negative.
slhpc556 ne null and slhpc556 ge 0
FS
Intraseries
1180
FS-16B
SLHCC556
December 2014
Effective End Edit
Date
Change
99991231
No
change
99991231
No
change
Schedule
Edit Type
Quality
Edit
Target Item
Number
9060
FS-14A
MDRM
Number
SLHPC076
FS
FS
Quality
9060
FS-14B
SLHCC076
Edit Test
Alg Edit Test
FS-14A should not be null and should not be negative.
slhpc076 ne null and slhpc076 ge 0
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-14B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-14B (previous) is greater
than zero, then FS-14B (current) should be greater than
zero.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc076 ne null and
slhcc076 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcc076-q2 gt 0 then
slhcc076-q1 gt 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc076 le slhcc076
slhpc552 ge 0 or slhpc552 eq null
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-16B (current) is not
equal to zero and FS-16B (previous) is not equal to zero,
then FS-19d1B (current) divided by FS-16B (current)
minus FS-19d1B (previous) divided by FS-16B (previous)
should be within -25% and 25%.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcc556-q1 ne 0 and
slhcc556-q2 ne 0 then (((slhcc561-q1 / slhcc556-q1) *
100) - ((slhcc561-q2 / slhcc556-q2) * 100)) ge -25 and
(((slhcc561-q1 / slhcc556-q1) * 100) - ((slhcc561-q2 /
slhcc556-q2) * 100)) le 25
FR 2320: EDIT-8 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120331
MDRM
Number
SLHCC556
Edit Test
Alg Edit Test
Intraseries
Edit
Target Item
Number
1190
FS-16B
FS
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-16B (previous) is greater
than zero and FS-16B (current) is greater than zero, then
FS-19d1B (current) divided by the sum of FS-16B
(previous) and FS-16B (current) divided by 2 should be
within 2% and 15%.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcc556-q2 gt 0 and
slhcc556-q1 gt 0 then ((slhcc561-q1 / ((slhcc556-q2 +
slhcc556-q1) / 2)) * 100 * 4) ge 2 and ((slhcc561-q1 /
((slhcc556-q2 + slhcc556-q1) / 2)) * 100 * 4) le 15
FR 2320
20120331
99991231
No
change
FS
Intraseries
1200
FS-16B
SLHCC556
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-19d1B (current) is
greater than zero, then sum of FS-16B (previous) and FS16B (current) should be greater than zero.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcc561-q1 gt 0 then
(slhcc556-q2 + slhcc556-q1) gt 0
FR 2320
20120331
99991231
No
change
FS
Quality
9080
FS-16B
SLHCC556
99991231
No
change
FS
Quality
1210
FS-16B
SLHCC556
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc556 ne null and
slhcc556 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc556 ge slhcc556
20120331
99991231
FS
Quality
9080
FS-17A
SLHPC078
FR 2320
20120331
99991231
FS
Intraseries
1220
FS-17A
SLHPC078
20120331
99991231
FS
Quality
9080
FS-17B
SLHCC078
FR 2320
20120331
99991231
No
change
FS
Intraseries
1230
FS-17B
SLHCC078
If FS-17A (previous) is greater than zero, then FS-17A
(current) should be greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-17B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and FS-17B (previous) is greater
than zero, then FS-17B (current) should be greater than
zero.
if slhpc078-q2 gt 0 then slhpc078-q1 gt 0.
FR 2320
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-16B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-16A should be greater
than or equal to FS-16B.
FS-17A should not be null and should not be negative.
FR 2320
20120331
FR 2320
FR 2320
20120331
99991231
No
change
FS
Quality
1240
FS-17B
SLHCC078
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc078 le slhcc078
FR 2320
20120630
99991231
No
change
FS
Intraseries
1250
FS-18A
SLHPC558
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-17A should be less
than or equal to FS-17B.
If the sum of FS-17A (current) and FS-18A (current) is not
equal to zero, and the sum of FS-17A (previous) and FS18A (previous) is not equal to zero, then FS-19d2A
(current) divided by the sum of FS-17A (current) and FS18A (current) minus FS-19d2A (previous) divided by the
sum of FS-17A (previous) and FS-18A (previous) should
be within -25% and 25%.
December 2014
slhpc078 ne null and slhpc078 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc078 ne null and
slhcc078 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and slhcc078-q2 gt 0 then
slhcc078-q1 gt 0
if (slhpc078-q1 + slhpc558-q1) ne 0 and (slhpc078-q2 +
slhpc558-q2) ne 0 then (((slhpc562-q1 / (slhpc078-q1 +
slhpc558-q1)) * 100) - ((slhpc562-q2 / (slhpc078-q2 +
slhpc558-q2)) * 100)) ge -25 and (((slhpc562-q1 /
(slhpc078-q1 + slhpc558-q1)) * 100) - ((slhpc562-q2 /
(slhpc078-q2 + slhpc558-q2)) * 100)) le 25
FR 2320: EDIT-9 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
Effective End Edit
Date
Change
99991231
No
change
Schedule
Edit Type
FR 2320
Effective
Start Date
20120331
MDRM
Number
SLHPC558
Edit Test
Intraseries
Edit
Target Item
Number
1260
FS-18A
FS
FR 2320
20120331
99991231
FR 2320
20120331
99991231
No
change
No
change
FR 2320
20120331
99991231
FR 2320
20120331
FR 2320
FS
Quality
9080
FS-18A
SLHPC558
FS-18A should not be null and should not be negative.
FS
Quality
1270
FS-18A
SLHPC558
If FS-19d2A is greater than zero, then the sum of FS-17A if slhpc562 gt 0 then (slhpc078 + slhpc558) ge slhpc562
and FS-18A should be greater than or equal to FS-19d2A.
No
change
FS
Intraseries
1280
FS-18B
SLHCC558
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and the sum of FS-17B
(previous) and FS-18B (previous) is greater than zero and
the sum of FS-17B (current) and FS-18B (current) is
greater than zero, then FS-19d2B (current) divided by the
sum of FS-17B (previous), FS-18B (previous), FS-17B
(current), and FS-18B (current) divided by 2 should be
within 2% and 15%.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and (slhcc078-q2 + slhcc558q2) gt 0 and (slhcc078-q1 + slhcc558-q1) gt 0 then
((slhcc562-q1 / ((slhcc078-q2 + slhcc558-q2 + slhcc078q1 + slhcc558-q1) / 2)) * 100 * 4) gt 2 and ((slhcc562-q1
/ ((slhcc078-q2 + slhcc558-q2 + slhcc078-q1 + slhcc558q1) / 2)) * 100 * 4) lt 15
99991231
No
change
FS
Quality
9080
FS-18B
SLHCC558
20120331
99991231
No
change
FS
Quality
1290
FS-18B
SLHCC558
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc558 ne null and
slhcc558 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc558 le slhcc558
FR 2320
20120331
99991231
FS
Quality
9080
FS-19aA
SLHP0478
FR 2320
20120331
99991231
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-18B should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-18A should be less
than or equal to FS-18B.
FS-19aA should not be null and should not be negative.
FS
Quality
1300
FS-19aA
SLHP0478
If the sum of FS-12aA, FS-12b1A, and FS-12b2A is greater if (slhp0658 + slhpc547 + slhpc548) gt 100 then slhp0478
than $100K, then FS-19aA should be greater than zero. gt 0
FR 2320
20120331
99991231
No
change
FS
Quality
9080
FS-19aB
SLHC0478
FR 2320
20120331
99991231
No
change
FS
Quality
1310
FS-19aB
SLHC0478
FR 2320
20120331
99991231
FS
Quality
9090
FS-19b1A
SLHPC559
slhpc559 ge 0 or slhpc559 eq null
FR 2320
20120331
99991231
FS
Quality
9090
FS-19b2A
SLHPC560
FS-19b2A should not be negative.
slhpc560 ge 0 or slhpc560 eq null
FR 2320
20120331
99991231
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19aB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19aA should be less
than or equal to FS-19aB.
FS-19b1A should not be negative.
FS
Quality
1330
FS-19b2A
SLHPC560
If FS-19b2A is greater than zero, then FS-19b2A should
be less than 25 percent of FS-1A.
if slhpc560 gt 0 then slhpc560 lt (0.25 * slhp2170)
December 2014
Alg Edit Test
If the sum of FS-17A (previous) and FS-18A (previous) is if (slhpc078-q2 + slhpc558-q2) gt 0 and (slhpc078-q1 +
greater than zero and the sum of FS-17A (current) and FS- slhpc558-q1) gt 0 then ((slhpc562-q1 / ((slhpc078-q2 +
18A (current) is greater than zero, then FS-19d2A
slhpc558-q2 + slhpc078-q1 + slhpc558-q1) / 2)) * 100 *
(current) divided by the sum of FS-17A (previous), FS-18A 4) ge 2 and ((slhpc562-q1 / ((slhpc078-q2 + slhpc558-q2
(previous), FS-17A (current), and FS-18A (current) divided + slhpc078-q1 + slhpc558-q1) / 2)) * 100 * 4) le 15
by 2 should be within 2% and 15%.
slhpc558 ne null and slhpc558 ge 0
slhp0478 ne null and slhp0478 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc0478 ne null and
slhc0478 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp0478 le slhc0478
FR 2320: EDIT-10 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
FR 2320
Effective
Start Date
20120331
FR 2320
20120331
FR 2320
20120331
FR 2320
20120331
99991231
No
change
FS
Quality
1360
FS-19cB
SLHC4003
FR 2320
20120331
99991231
No
change
FS
Quality
1370
FS-19cB
SLHC4003
FR 2320
20120331
99991231
No
change
FS
Intraseries
1380
FS-19d1A
SLHPC561
FR 2320
20120331
99991231
FS
Quality
9100
FS-19d1A
SLHPC561
FR 2320
20120331
99991231
No
change
No
change
FS
Intraseries
1390
FS-19d1B
SLHCC561
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and the sum of FS-16B
(previous) and FS-16B (current) is greater than zero, then
FS-19d1B (current) should be greater than zero.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP and (slhcc556-q2 + slhcc556q1) gt 0 then slhcc561-q1 gt 0
FR 2320
20120331
99991231
No
change
FS
Quality
9100
FS-19d1B
SLHCC561
FR 2320
20120331
99991231
No
change
FS
Quality
1400
FS-19d1B
SLHCC561
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc561 ne null and
slhcc561 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc561 ge slhcc561
FR 2320
20120331
99991231
FS
Quality
9100
FS-19d2A
SLHPC562
FR 2320
20120331
99991231
FS
Quality
1410
FS-19d2A
SLHPC562
FR 2320
20120331
99991231
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19d1B should not be
null and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19d1A should be
greater than or equal to FS-19d1B.
FS-19d2A should not be null and should not be negative.
FS
Quality
9100
FS-19d2B
SLHCC562
FR 2320
20120331
99991231
No
change
FS
Quality
1420
FS-19d2B
SLHCC562
FR 2320
20120331
99991231
No
change
FS
Quality
1430
FS-19eA
SLHP4134
December 2014
Effective End Edit
Date
Change
99991231
No
change
99991231
No
change
99991231
No
change
Schedule
Edit Type
Quality
Edit
Target Item
Number
9100
FS-19cA
MDRM
Number
SLHP4003
FS
FS
Quality
1350
FS-19cA
SLHP4003
FS
Quality
9100
FS-19cB
SLHC4003
Edit Test
Alg Edit Test
FS-19cA should not be null and should not be negative.
slhp4003 ne null and slhp4003 ge 0
Sum of FS-19aA, FS-19b1A, and FS-19b2A should be less
than or equal to FS-19cA.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19cB should not be null
and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19cB should be greater
than or equal to FS-19aB.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19fB should be less
than or equal to FS-19cB.
If the sum of FS-16A (previous) and FS-16A (current) is
greater than zero, then FS-19d1A (current) should be
greater than zero.
FS-19d1A should not be null and should not be negative.
(slhp0478 + slhpc559 + slhpc560) le slhp4003
If the sum of FS-17A and FS-18A is greater than $2
million, then FS-19d2A should be greater than zero.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19d2B should not be
null and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19d2A should be less
than or equal to FS-19d2B.
Sum of FS-19d1A and FS-19d2A should be less than or
equal to FS-19eA.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc4003 ne null and
slhc4003 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc4003 ge slhc0478
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3854 le slhc4003
if (slhpc556-q2 + slhpc556-q1) gt 0 then slhpc561-q1 gt 0
slhpc561 ne null and slhpc561 ge 0
slhpc562 ne null and slhpc562 ge 0
if (slhpc078 + slhpc558) gt 2000 then slhpc562 gt 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhcc562 ne null and
slhcc562 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhpc562 le slhcc562
(slhpc561 + slhpc562) le slhp4134
FR 2320: EDIT-11 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
FR 2320
Effective
Start Date
20120331
FR 2320
20120331
FR 2320
20120331
99991231
No
change
FS
Quality
1440
FS-19eB
SLHC4134
FR 2320
20120331
99991231
No
change
FS
Quality
1450
FS-19eB
SLHC4134
FR 2320
20120331
99991231
FS
Quality
9100
FS-19fA
SLHP3854
FR 2320
20120331
99991231
No
change
No
change
FS
Quality
9100
FS-19fB
SLHC3854
FR 2320
20120331
99991231
FS
Quality
9110
FS-20A
SLHP3619
FR 2320
20120331
99991231
FS
Quality
1460
FS-20A
SLHP3619
FR 2320
20120331
99991231
No
change
No
change
No
change
FS
Quality
9110
FS-20B
SLHC3619
FR 2320
20120331
99991231
No
change
FS
Quality
1470
FS-20B
SLHC3619
FR 2320
20130630
99991231
SQ
Quality
1481
SQ-21
SLHCC564
FR 2320
20120331
99991231
SQ
Intraseries
1490
SQ-22a
SLHCC565
SQ-22a (current) should equal SQ-22a (previous).
slhcc565-q1 eq slhcc565-q2
FR 2320
20120331
99991231
SQ
Intraseries
1500
SQ-22b
SLHCC566
SQ-22b (current) should equal SQ-22b (previous).
slhcc566-q1 eq slhcc566-q2
FR 2320
20120331
99991231
SQ
Intraseries
1510
SQ-22c
SLHCC567
SQ-22c (current) should equal SQ-22c (previous).
slhcc567-q1 eq slhcc567-q2
FR 2320
20120331
99991231
SQ
Intraseries
1520
SQ-22d
SLHCC568
SQ-22d (current) should equal SQ-22d (previous).
slhcc568-q1 eq slhcc568-q2
FR 2320
20120331
99991231
SQ
Intraseries
1530
SQ-22e
SLHCC569
SQ-22e (current) should equal SQ-22e (previous).
slhcc569-q1 eq slhcc569-q2
FR 2320
20120331
99991231
SQ
Intraseries
1540
SQ-22f
SLHCC570
SQ-22f (current) should equal SQ-22f (previous).
slhcc570-q1 eq slhcc570-q2
FR 2320
20120930
99991231
No
change
No
change
No
change
No
change
No
change
No
change
No
change
No
change
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-20B should be less
than or equal to 50 percent of FS-1B.
SQ-21 should equal 0 (no).
SQ
Quality
1551
SQ-23
SLHCC571
SQ-23 should equal 0 (no).
slhcc571 eq 0
December 2014
Effective End Edit
Date
Change
99991231
No
change
99991231
No
change
Schedule
Edit Type
Quality
Edit
Target Item
Number
9100
FS-19eA
MDRM
Number
SLHP4134
FS
FS
Quality
9100
FS-19eB
SLHC4134
Edit Test
Alg Edit Test
FS-19eA should not be null and should not be negative.
slhp4134 ne null and slhp4134 ge 0
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19eB should not be
null and should not be negative.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then the sum of FS-19d1B and
FS-19d2B should be less than FS-19eB.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19eA should be less
than or equal to FS-19eB.
FS-19fA should not be null and should not be negative.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc4134 ne null and
slhc4134 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then (slhcc561 + slhcc562) lt
slhc4134
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhp4134 le slhc4134
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-19fB should not be null
and should not be negative.
FS-20A should not be null.
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3854 ne null and
slhc3854 ge 0
slhp3619 ne null
FS-20A should be less than or equal to 50 percent of FS1A.
If the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP, then FS-20B should not be null.
slhp3619 le (0.50 * slhp2170)
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3619 le (0.50 *
slhc2170)
slhcc564 eq 0
slhp3854 ne null and slhp3854 ge 0
if the company prepares financial statements for
external use and consolidates its subsidiaries in
conformance with GAAP then slhc3619 ne null
FR 2320: EDIT-12 of 13
DRAFT
Quality (Q) and Intraseries (I) Edits for the FR 2320
(Effective as of December 31, 2014)
Series
FR 2320
Effective
Start Date
20130630
FR 2320
20130630
FR 2320
20130630
FR 2320
20130630
FR 2320
20130630
FR 2320
20120331
December 2014
Effective End Edit
Date
Change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
99991231
No
change
Schedule
Edit Type
MDRM
Number
SLHCC572
Edit Test
Alg Edit Test
Quality
Edit
Target Item
Number
1561
SQ-24
SQ
SQ-24 should equal 0 (no).
slhcc572 eq 0
SQ
Quality
1571
SQ-25
SLHCC573
SQ-25 should equal 0 (no).
slhcc573 eq 0
SQ
Quality
1581
SQ-26
SLHCC574
SQ-26 should equal 0 (no).
slhcc574 eq 0
SQ
Quality
1591
SQ-27
SLHCC575
SQ-27 should equal 0 (no).
slhcc575 eq 0
SQ
Quality
1601
SQ-28
SLHCC576
SQ-28 should equal 0 (no).
slhcc576 eq 0
SQ
Intraseries
1610
SQ-29
SLHCC577
SQ-29 (current) should equal SQ-29 (previous).
slhcc577-q1 eq slhcc577-q2
FR 2320: EDIT-13 of 13
| File Type | application/pdf |
| File Modified | 0000-00-00 |
| File Created | 0000-00-00 |