Parent Company Only Financial Statements for Large Bank Holding Companies

Board of Governors of the Federal Reserve System

Instructions for Preparation of

Parent Company Only Financial Statements
for Large Bank Holding Companies
Reporting Form FR Y–9LP
Reissued June 2007

INSTRUCTIONS FOR PREPARATION OF

Parent Company Only Financial
Statements for Large Bank Holding
Companies
FR Y-9LP

GENERAL INSTRUCTIONS

Who Must Report
A. Reporting Criteria
All bank holding companies, regardless of size, are
required to submit financial statements to the Federal
Reserve, unless specifically exempted (see description of
exemptions below).
The specific reporting requirements for each bank holding company depend upon the size of the holding company, or other specific factors as determined by the
appropriate Federal Reserve Bank. Bank holding companies must file the appropriate forms as described below:
(1) Bank Holding Companies with Total Consolidated Assets of $500 Million or More. Bank holding companies with total consolidated assets of
$500 million or more (the top tier of a multi-tiered
holding company, when applicable) must file:
(a) the Consolidated Financial Statements for Bank
Holding Companies (FR Y-9C) quarterly, as
ofthe last calendar day of March, June, September, and December.
(b) the Parent Company Only Financial Statements
for Large Bank Holding Companies (FR Y-9LP)
quarterly, as of the last calendar day of March,
June, September, and December.
Each bank holding company that files the FR Y-9C
must submit the FR Y-9LP for its parent company.
For tiered bank holding companies. When bank
holding companies with total consolidated assets of
$500 million or more, own or control, or are owned
or controlled by, other bank holding companies (i.e.,
are tiered bank holding companies), only the top-tier
holding company must file the FR Y-9C for the
consolidated bank holding company organization
FR Y-9LP
General Instructions

June 2007

unless the top-tier holding company is exempt from
reporting the FR Y-9C. If a top-tier holding company
is exempt from reporting the FR Y-9C, then the lowertier holding company (with consolidated assets of
$500 million or more) must file the FR Y-9C.
In addition, such tiered bank holding companies,
regardless of the size of the subsidiary bank holding
company, must also submit, or have the bank holding
company subsidiary submit, a separate FR Y-9LP for
each lower-tier bank holding company.
(2) Bank Holding Companies that are Employee
Stock Ownership Plans. Bank holding companies
that are employee stock ownership plans (ESOPs) as
of the last calendar day of the calendar year must file
the Financial Statements for Employee Stock Ownership Plan Bank Holding Companies (FR Y-9ES) on
an annual basis, as of December 31. No other FR Y-9
series form is required. However, bank holding companies that are subsidiaries of ESOP bank holding
companies (i.e., a tiered bank holding company)
must submit the appropriate FR Y-9 series in accordance with bank holding company reporting requirements.
(3) Bank Holding Companies with Total Consolidated Assets of Less Than $500 Million. Bank
holding companies with total consolidated assets
of less than $500 million must file the Parent Company Only Financial Statements for Small Bank
Holding Companies (FR Y-9SP) on a semiannual
basis, as of the last calendar day of June and
December.1

1. The Reserve Bank with whom the reporting bank holding company
files its reports may require that a bank holding company with total
consolidated assets of less than $500 million submit the FR Y-9C and the
FR Y-9LP reports to meet supervisory needs. Reserve Banks will consider
such criteria including, but not limited to, whether the holding company

GEN-1

General Instructions

For tiered bank holding companies. When bank
holding companies with total consolidated assets of
less than $500 million, own or control, or are owned
or controlled by, other bank holding companies (i.e.,
are tiered bank holding companies), the top-tier
holding company must file the FR Y-9SP for the
top-tier parent company of the bank holding company. In addition, such tiered bank holding companies, must also submit, or have the bank holding
company subsidiary submit, a separate FR Y-9SP for
each lower-tier bank holding company.
When a bank holding company that has total consolidated assets of less than $500 million is a subsidiary
of a bank holding company that files the FR Y-9C,
the bank holding company that has total consolidated
assets of less than $500 million would report on
the FR Y-9LP rather than the FR Y-9SP.
The instructions for the FR Y-9C, FR Y-9ES, and the
FR Y-9SP are not included in this booklet but may be
obtained from the Federal Reserve Bank in the district
where the bank holding company files its reports, or may
be found on the Federal Reserve Board’s public website
(www.federalreserve.gov/boarddocs/reportforms).

B. Exemptions from Reporting the Bank
Holding Company Financial Statements
The following bank holding companies do not have to
file bank holding company financial statements:
(1) a bank holding company that has been granted an
exemption under Section 4(d) of the Bank Holding
Company Act; or
(2) ‘‘qualified foreign banking organization’’ as defined
by section 211.23(a) of Regulation K (12 CFR
211.23(a)) that controls a U.S. subsidiary bank.
(1) is engaged in significant nonbanking activities either directly or through
a nonbank subsidiary; (2) conducts significant off-balance-sheet activities,
including securitizations or managing or administering assets for third
parties, either directly or through a nonbank subsidiary; or (3) has a
material amount of debt or equity securities (other than trust preferred
securities) outstanding that are registered with the Securities and Exchange
Commission.
In addition, any bank holding company that is not subject to the Federal
Reserve’s Capital Adequacy Guidelines, but nonetheless elects to comply
with the guidelines, are required to file a complete FR Y-9C and FR Y-9LP
report, and generally would not be permitted to revert back to filing the FR
Y-9SP report in any subsequent periods.

GEN-2

Bank holding companies that are not required to file
under the above criteria may be required to file this report
by the Federal Reserve Bank of the district in which they
are registered.

C. Shifts in Reporting Status
A top-tier bank holding company that reaches $500 million or more in total consolidated assets as of June 30 of
the preceding year must begin reporting the FR Y-9C and
the FR Y-9LP in March of the current year, and any
lower-tier bank holding companies must begin reporting
the FR Y-9LP in March of the current year. If a top-tier
bank holding company reaches $500 million or more in
total consolidated assets due to a business combination,
then the bank holding company must begin reporting the
FR Y-9C and the FR Y-9LP with the first quarterly report
date following the effective date of the business combination, and any lower-tier bank holding companies must
begin reporting the FR Y-9LP with the first quarterly
report date following the effective date of the business
combination. In general, once a bank holding company
reaches or exceeds $500 million in total consolidated
assets and begins filing the FR Y-9C and FR Y-9LP, it
should file a complete FR Y-9C and FR Y-9LP going
forward (and any lower-tier bank holding companies
should file a complete FR Y-9LP going forward). If a
top-tier bank holding company’s total consolidated assets
should subsequently fall to less than $500 million for
four consecutive quarters, then the bank holding company may revert to filing the FR Y-9SP (and any
lower-tier bank holding companies in those organizations
may revert to filing the FR Y-9SP).

Where to Submit the Reports
Electronic Submission
All bank holding companies are required to submit their
completed reports electronically. Bank holding companies should contact their district Reserve Bank or go to
www.reportingandreserves.org for procedures for electronic submission.

When to Submit the Reports
The Parent Company Only Financial Statements for
Large Bank Holding Companies(FR Y-9LP) are required
to be submitted as of March 31, June 30, September 30
and December 31. The submission date is 45 calendar
General Instructions

FR Y-9LP
June 2007

General Instructions

days after the as of date unless that day fall on a weekend
or holiday (subject to the timely filing provisions). For
example, the June 30 report must be received by August
14 and the September 30 report by November 14. The
term ‘‘submission date’’ is defined as the date by which
the appropriate Reserve Bank must receive the bank
holding company’s FR Y-9LP.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission
would aid the Federal Reserve in reviewing and processing the reports and is encouraged. No extensions of time
for submitting reports are granted.
The reports are due by the end of the reporting day on the
submission date (i.e., 5:00 P.M. at each of the Reserve
Banks).

How to Prepare the Reports
A. Applicability of GAAP and Equity
Method
Bank holding companies are required to prepare and file
the Parent Company Only Financial Statements for
Large Bank Holding Companies in accordance with
generally accepted accounting principles (GAAP) and
these instructions. All reports shall be prepared in a
consistent manner.
The bank holding company’s financial records shall be
maintained in such a manner and scope so as to ensure
that the Parent Company Only Financial Statements for
Large Bank Holding Companies can be prepared and
filed in accordance with these instructions and reflect
a fair presentation of the bank holding company’s financial condition and results of operations.
Bank holding companies should retain workpapers and
other records used in the preparation of these reports.

Equity Method of Accounting for
Investments in Bank and Nonbank
Subsidiaries and Associated Companies
Each bank holding company in preparing its parent
company only financial statements shall account for all
investments in subsidiaries, associated companies, and
those corporate joint ventures over which the bank
holding company exercises significant influence according to the equity method of accounting, as prescribed by
FR Y-9LP
General Instructions

June 2007

GAAP. The equity method of accounting is described in
Schedule PC, item 5. (Refer to the instructions for
Schedule PC, item 5, ‘‘Investments in and receivables
due from subsidiaries and associated companies,’’ for the
definitions of the terms subsidiary, associated company,
and corporate joint venture.)

B. Report Form Captions, Non-applicable
Items and Instructional Detail
No caption on the report forms shall be changed in any
way. An amount or a zero should be entered for all items
except where the reporting bank holding company cannot
report a line item because of the nature of their organization. For example, if the parent company does not own
nonbank subsidiaries, Schedule PC-A, items 2(a) and
2(b) and Schedule PI, item 1(b) should be left blank. Also
if the parent company does not, directly or indirectly,
own any subsidiary bank holding companies, Schedule
PC-A, items 3(a) and 3(b) should be left blank. A zero
should be entered whenever a parent company can
participate in an activity, but does not, on the report date,
have any outstanding balances.
There may be areas in which a bank holding company
wishes more technical detail on the application of
accounting standards and procedures to the requirements
of these instructions. Such information may often be
found in the appropriate entries in the Glossary section of
the instructions for the Consolidated Financial Statements for Bank Holding Companies (Form FR Y-9C) or,
in more detail, in APB Opinions and FASB Statements.
Selected opinions and statements of these accounting
organizations are referenced in the instructions, where
appropriate. The accounting entries in the Glossary of the
FR Y-9C instructions are intended only to serve as an aid
in specific reporting situations; they do not, and are not
intended to, constitute a comprehensive statement on
accounting for bank holding companies.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank (that
is, the Federal Reserve Bank in the district where the
bank holding company submits this report).

C. Rounding
All bank holding companies must report all dollar
amounts in thousands, with the figures rounded to the
nearest thousand. Items less than $500 will be reported as
GEN-3

General Instructions

zero. Rounding may result in details not adding to their
stated totals. However, in order to ensure consistent
reporting, the rounded detail items should be adjusted so
that the totals and the sums of their components are
identical.
On the Parent Company Only Financial Statements for
Large Bank Holding Companies, ‘‘Total assets’’ (Schedule PC, item 10) and ‘‘Total liabilities and equity capital’’
(Schedule PC, item 21), which must be equal, must be
derived from unrounded numbers and then rounded
in order to ensure that these two items are equal as
reported.
For bank holding companies with total assets of less than
$10 billion, all dollar amounts must be reported in
thousands, with the figures rounded to the nearest thousand. Items less than $500 will be reported as zero. For
bank holding companies with total assets of $10 billion
or more, all dollar amounts may be reported in thousands,
but each bank holding company, at its option, may round
the figures reported to the nearest million, with zeros
reported in the thousands column. For bank holding
companies exercising this option, amounts less than
$500,000 will be reported as zero.

D. Negative Entries
Except for the items listed below, negative entries are
generally not appropriate on the FR Y-9LP and should not
be reported. Hence, assets with credit balances must be
reported in liability items and liabilities with debit balances should be reported in asset items, as appropriate,
and in accordance with these instructions. Items for which
negative entries may be made include:
(1) Schedule PC, item 5, ‘‘Investments in and receivables due from subsidiaries and associated
companies,’’
(2) Schedule PC, item 20(d), ‘‘Retained Earnings,’’
(3) Schedule PC, item 20(e), ‘‘Accumulated other comprehensive income.’’
(4) Schedule PC, item 20(f), ‘‘Other equity capital
components.’’
(5) Schedule PC-A, items 1(a)(2)(a), 2(a)(2)(a), and
3(a)(2)(a), ‘‘Goodwill.’’
When negative entries do occur in one or more of these
GEN-4

items, they shall be recorded with a minus (−) sign rather
than in parenthesis.
On the Parent Company Only Income Statement (Schedule PI) and Schedule PI-A ‘‘Cash Flow Statement,’’
negative entries may appear, as appropriate. Income
items with a debit balance and expense items with a
credit balance must be reported in parentheses.

E. Confidentiality
The completed version of this report is available to the
public upon request on an individual basis. However,
a reporting bank holding company may request
confidential treatment for the Parent Company Only
Financial Statements for Large Bank Holding Companies (FR Y-9LP) if the bank holding company is of the
opinion that disclosure of specific commercial or financial information in the report would likely result in
substantial harm to its competitive position, or that
disclosure of the submitted information would result in
unwarranted invasion of personal privacy.
A request for confidential treatment must be submitted in
writing prior to the electronic submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested and must demonstrate
the specific nature of the harm that would result from
public release of the information; merely stating that
competitive harm would result or that information is
personal is not sufficient.
Information, for which confidential treatment is requested,
may subsequently be released by the Federal Reserve
System if the Board of Governors determines that the
disclosure of such information is in the public interest.

F. Verification and Signatures
Verification. All addition and subtraction should be
double-checked before reports are submitted. Totals and
subtotals in supporting materials should be cross-checked
to corresponding items elsewhere in the reports. Before a
report is submitted, all amounts should be compared with
the corresponding amounts in the previous report. If there
are any unusual changes from the previous report, a brief
explanation of the changes should be provided to the
appropriate Reserve Bank.
Signatures. The Parent Company Only Financial Statements for Large Bank Holding Companies must be
signed by the Chief Financial Officer of the bank holding
General Instructions

FR Y-9LP
June 2007

General Instructions

company (or by the individual performing this equivalent
function). Bank holding companies must maintain in
their files a manually signed and attested printout of the
data submitted. The cover page of the Reserve Banksupplied, holding company’s software, or from the Federal Reserve’s web site report form should be used to
fulfill the signature and attestation requirement and this
page should be attached to the printout placed in the bank
holding company’s files.

statements as a result of an acquisition accounted for on a
pooling of interest basis submit revised reports for the
prior year-ends. In the event that certain of the required
data is not available, bank holding companies should
contact the appropriate Reserve Bank for information on
submitting revised reports.

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

G. Amended Reports
The Federal Reserve may require the filing of amended
Parent Company Only Financial Statements for Large
Bank Holding Companies if reports as previously submitted contain significant errors. In addition, a bank holding
company should file an amended report when internal or
external auditors make audit adjustments that result in a
restatement of financial statements previously submitted
to the Federal Reserve.
The Federal Reserve also requests that bank holding
companies that have restated their prior period financial

FR Y-9LP
General Instructions

June 2007

(1) The General Instructions describing overall reporting
requirements.
(2) The Line Item Instructions for each schedule of the
report for the parent company only of the bank
holding company.
Additional copies of this instruction book may be obtained
from the Federal Reserve Bank in the district where the
reporting bank holding company submits its FR Y-9LP
reports, or may be found on the Federal Reserve Board’s
public website (www.federalreserve.gov).

GEN-5

LINE ITEM INSTRUCTIONS FOR

Parent Company Only
Income Statement
Schedule PI

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

Operating Income:

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

Dividends.

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

Interest.

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

Management and service fees.

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

Other.

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

June 2007

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

Total.

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

Dividends.

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

Interest.

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

Management and service fees.

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

Schedule PI

Line Item 1(b)(4)

Other.

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

Total.

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

bank holding company’s equity in the undistributed
earnings of subsidiary bank holding companies and
associated bank holding companies.
Line Item 1(c)(5)

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

Dividends.

Report dividend income declared or paid to the reporting
bank holding company from subsidiary bank holding
companies and associated bank holding companies.
Line Item 1(c)(2)

Interest.

Do not adjust for applicable income taxes (income taxes
applicable to gains (losses) on securities are to be
included in the applicable income taxes reported in
item 4 below).

Report in this item any income from cash and balances
due from unrelated depository institutions.
Line Item 1(f)

Line Item 1(c)(3)

Line Item 2

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

Total Operating Income.

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

Line Item 2(a)

Salaries and employee benefits.

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

Other.

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

All other operating income.

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

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

Securities gains/(losses).

Report the net gain or loss realized by the reporting bank
holding company during the calendar year-to-date from
the sale, exchange, redemption, or retirement of all
securities. The gain or loss is the difference between the
sales price (excluding interest at the coupon rate accrued
since the last interest payment date, if any) and the book
value. If this net amount is a loss, enclose it in parentheses.

Line Item 1(e)
Line Item 1(c)(1)

Total.

Line Item 2(b)

Interest expense.

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

FR Y-9LP
June 2007

Schedule PI

Line Item 2(c)

Provision for loan and lease losses.

Report the amount charged against current operating
earnings to provide for actual and prospective loan and
lease losses.
Line Item 2(d)

All other expenses.

Report all other operating expenses of the reporting bank
holding company that cannot properly be reported against
Items 2(a), 2(b), and 2(c). Include in this item goodwill
impairment losses and amortization expense and impairment losses from other intangible assets. In addition, for
purposes of this reporting item, include any interest
expense accrued on borrowings reported on Schedule
PC, in item 18, ‘‘Balances due to subsidiaries and related
institutions.’’
Line Item 2(e)

Total operating expense.

Sum of Items 2(a) through 2(d).
Line Item 3 Income (loss) before taxes and
undistributed income.
(Item 1(f) minus Item 2(e)). Report a negative amount in
parentheses.
Line Item 4

Applicable income taxes.

Line Item 7 Equity in undistributed income
(losses) of subsidiaries and associated companies.
Line Item 7(a)

Bank.

Report the parent’s equity in undistributed income of bank
(as defined in the Bank Holding Company Act) subsidiaries and of Edge Act and Agreement subsidiaries and
associated banks, less applicable taxes. Include equity in
securities gains or losses, extraordinary items, and cumulative effects of changes in accounting principles of bank
subsidiaries and associated banks, less applicable taxes.
Report a loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(a)(1).
Line Item 7(b)

Nonbank.

Report the parent’s equity in undistributed income of
nonbank subsidiaries and associated nonbank companies,
less applicable taxes. Include equity in securities gains
or losses, extraordinary items, and cumulative effects of
changes in accounting principles of nonbank subsidiaries
and associated nonbanks, less applicable taxes. Report a
loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(b)(1).
Line Item 7(c)
companies.

Subsidiary bank holding

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

Report the parent’s equity in undistributed income of
subsidiary bank holding companies and associated bank
holding companies, less applicable taxes. Include equity
in securities gains or losses, extraordinary items, and
cumulative effects of changes in accounting principles of
bank subsidiary bank holding companies and associated
bank holding companies, less applicable taxes. Report a
loss in parentheses.

Line Item 5

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

Extraordinary items, net of tax effect.

Report the net amount of extraordinary items of the
reporting bank holding company less applicable taxes.
Include nonoperating items such as the cumulative effects
of changes in accounting principles.

Line Item 8

Net Income (Loss).

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

Memoranda
Line Item 6 Income (loss) before undistributed
income of subsidiaries and associated companies.

Line Item M1 Noncash items included in
operating expense.

Sum of Item 3 and Item 5, minus Item 4.

Report the amount considered by the reporting bank

FR Y-9LP
Schedule PI

June 2007

PI-3

Schedule PI

holding company to represent noncash expenditures
included in the amount reported in Schedule PI, Item 2(e).
Such items include depreciation and amortization of
intangible assets, but are not limited to these items.

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

Line Item M3 Loan and lease financing
receivables recoveries.
Report the amount of loan and lease financing receivables that the reporting bank holding company has
recovered on the parent company’s books.

PI-4

Line Item M4 Interest expense paid to
special-purpose subsidiaries that issued trust
preferred securities (included in item 2(d) above).
Report the amount of interest expense as of the year-todate reporting period that has been paid by the parent
bank holding company on parent company notes held by
special-purpose subsidiaries that have issued ‘‘trust preferred securities.’’ In these transactions, a special-purpose
subsidiary (typically, a trust) of the parent company
issues preferred securities and lends the proceeds of
its issuance to its parent company in exchange for a
deeply subordinated intercompany note from the parent
company.
NOTE: The amount of interest expense paid to specialpurpose subsidiaries that have issued trust preferred
securities reported in this item should also be included
as part of the total amount reported in Schedule PI,
item 2(d), ‘‘All other expenses.’’ See the instructions for
Schedule PI, item 2(d).

Schedule PI

FR Y-9LP
June 2007

LINE ITEM INSTRUCTIONS FOR

Cash Flow Statement
Schedule PI-A

General Instructions

(2) Equity in undistributed earnings of subsidiaries;

The purpose of the statement of cash flows is to provide
information about the cash receipts and cash payments
of the bank holding company on a parent company only
basis during the reporting period. For purposes of reporting on Schedule PI-A, the reporting period is calendar
year-to-date. The statement of cash flows reflects the
cash effects during the reporting period from the parent
bank holding companies resulting from operations,
investing, and financing. The cash flow statement should
be prepared in accordance with FASB Statement of
Financial Accounting Standards No. 95, Statement of
Cash Flows.

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

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

Negative Entries
Attention should be given to amounts reported on the
Cash Flow Statement. For Part I, Cash Flows from
Operating Activities, negative entries recorded with a
minus (-) sign must be used for:
(1) Gain on sales of assets;
FR Y-9LP
Schedule PI-A

June 2007

(4) Net change in other liabilities, when other liabilities
decrease; and
(5) Net change in other assets, when other assets increase.
Positive entries must be used for:
(1) Loss on the sales of assets;
(2) Equity in undistributed losses of subsidiaries;
(3) Equity in extraordinary items of subsidiaries, when a
loss occurs;
(4) Net change in other liabilities, when other liabilities
increase; and
(5) Net change in other assets, when other assets decrease.
For Part II, Cash Flows from Investing Activities, use
absolute values in items 1 through 4. In Item 5, ‘‘Other,
net,’’ negative entries should be recorded with a minus (-)
sign. Items 1 and 3 will be subtracted when the sum is
determined for Part II in item 6. For Part III, Cash Flows
from Financing Activities, use absolute values in items 1
through 11. In Item 12, ‘‘Other, net,’’ negative entries
should be recorded with a minus (-) sign. Items 2, 4, 6, 8,
10, and 11 will be subtracted when the sum is determined
for Part III, in item 13.

Part I. Cash Flows from Operating
Activities.
NOTE: Bank holding companies may carry securities
and other assets in a trading account. Cash receipts and
cash payments resulting from purchases and sales of
securities and other assets shall be classified as operating
cash flows if those assets are acquired specifically for
resale and are carried at market value in a trading
PI-A-1

Schedule PI-A

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

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

Line Item 1

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

Net Income (loss).

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

Provision for deferred income

Report the amount of the provision for deferred income
taxes for the parent bank holding company during the
reporting period.
Line Item 2(b)

(Gain) or loss on sales of assets.

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

Equity in extraordinary items of

Report the amount of the equity in the extraordinaryitems
of the subsidiaries of the bank holding company during
PI-A-2

Line Item 2(e)

Line Item 2(f)

Net change in other liabilities.

Net change in other assets.

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

Other, net.

Report the net amount of cash provided or (paid) by the
parent bank holding company from operating activities
that are not reported in the Line Items above. When the
‘‘net, other’’ reflects net cash provided, the amount must
be reflected as a positive entry. When the ‘‘net, other’’
reflects net cash paid, the amount must be reflected as a
negative entry and recorded in parentheses rather than
with a minus (−) sign.
Line Item 2(h) Total adjustments (sum of
items 2(a) through 2(g)).
Report the amount of the total adjustments to net income.
The amount is the sum of Part I, items 2(a) through 2(g).
Line Item 3 Net cash provided (used) by operating
activities (sum of Part I, items 1 and 2(h)).
Report the amount of net cash provided (used) by
operating activities by the parent bank holding company.
This amount is the sum of Part I, items 1 and 2(h).
Schedule PI-A

FR Y-9LP
June 2007

Schedule PI-A

Part II. Cash Flows from Investing
Activities.

amount is the sum of Part II, items 2, 4, and 5 minus
items 1 and 3.

Line Item 1 Purchases of held-to-maturity and
available-for-sale securities.

Part III. Cash Flows from Financing
Activities.

Report the amount of held-to-maturity and available-forsale securities that were purchased by the parent bank
holding company during the reporting period.

Line Item 1 Proceeds from purchased funds and
other short-term borrowings.

Line Item 2 Sales and maturities of
held-to-maturity and available-for-sale securities.
Report the amount of held-to-maturity and available-forsale securities that were sold or matured with principal
received by the parent bank holding company during the
reporting period.
Line Item 3 Payments for investments in and
advances to subsidiaries.
Report the amount of investments in and advances to
subsidiaries made by the parent bank holding company to
subsidiaries during the reporting period.
Line Item 4 Sale or repayment of investments in
and advances to subsidiaries.
Report the amount of investments in and advances to
subsidiaries repaid or redeemed by the subsidiaries to
the parent bank holding company during the reporting
period.
Line Item 5

Other, net.

Report the net amount of cash provided or (paid) by the
parent bank holding company from investing transactions
that are not properly reflected in items 1 through 4 above.
When the ‘‘net, other’’ reflects net cash provided, the
amount must be reflected as a positive entry. When the
‘‘net, other’’ reflects net cash paid, the amount must be
reflected as a negative entry and recorded in parentheses
rather than with a minus (−) sign.
Line Item 6 Net cash provided (used) by investing
activities (sum of Part II, items 2, 4, and 5 minus
items 1 and 3).
Report the amount of net cash provided (used) by
investing activities by the parent bank holding company.
The amount of net cash provided should be recorded in
parentheses rather than with a minus (−) sign. This
FR Y-9LP
Schedule PI-A

June 2007

Report the amount of proceeds received by the parent
bank holding company from the issuance of obligations
that have a remaining maturity of one year or less during
the reporting period. This includes: investment securities
sold under agreements to repurchase; commercial paper,
program notes, and master notes; and other borrowings
with a remaining maturity of one year or less.
Line Item 2 Repayments of purchased funds and
other short-term borrowings.
Report the amount of repayments made by the parent
bank holding company on obligations that have a remaining maturity of one year or less during the reporting
period. This includes: investment securities sold under
agreements to repurchase; commercial paper, program
notes, and master notes; and other borrowings with a
remaining maturity of one year or less.
Line Item 3 Proceeds from advances from
subsidiaries.
Report the amount of proceeds from advances or loans
from subsidiaries to the parent bank holding company
during the reporting period.
Line Item 4 Repayment of advances from
subsidiaries.
Report the amount of repayments made by the parent
bank holding company on advances or loans from subsidiaries during the reporting period.
Line Item 5
debt.

Proceeds from issuance of long-term

Report the amount of proceeds received by the parent
bank holding company from the issuance of obligations
that have a remaining maturity of more than one year
during the reporting period. This includes: other borrowed funds; mandatory convertible securities; subordinated notes and debentures; and limited-life preferred
stock.
PI-A-3

Schedule PI-A

Line Item 6

Repayment of long-term debt.

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

Proceeds from issuance of common

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

Payment to repurchase common stock

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

Proceeds from issuance of preferred

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

Payment to repurchase preferred

Report the amount of the payments made by the parent
bank holding company during the reporting period to
repurchase or redeem preferred stock. Payments made to
repurchase or redeem limited-life preferred stock should
be reported under Line Item 12 below.
Line Item 11

Dividends paid.

Report the amount of dividends paid on common and
preferred stock by the parent bank holding company.
PI-A-4

Dividends associated with limited-life preferred stock
should be reported under Line Item 12 below.
Line Item 12

Other, net.

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

Part IV.

Cash and cash equivalents.

Line Item 1 Net increase (decrease) in cash and
cash equivalents (sum of Part I, item 3, Part II
item 6, and Part III, item 13).
Report the amount of the net increase (decrease) in cash
and cash equivalents. This amount is the sum of Part I,
item 3, Part II, item 6, and Part III, item 13.
Line Item 2 Cash and cash equivalents at
beginning of year.
Report the amount of cash and cash equivalents held at
the beginning of the year. For the purpose of reporting,
cash includes not only currency on hand but demand
deposits with financial institutions. Cash also includes
other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit
additional funds at any time and also effectively may
withdraw funds at any time without prior notice or
penalty. Cash equivalents are short-term, highly liquid
investments that are both: readily convertible to known
amounts of cash and so near their maturity that they
present insignificant risk of changes in value because of
changes in interest rates. Generally, only investments
with original maturities of three months or less qualify
under this definition. Examples of items generally
Schedule PI-A

FR Y-9LP
June 2007

Schedule PI-A

consid-ered to be cash equivalents are Treasury bills,
commercial paper, money market funds, and federal
funds sold.
Line Item 3 Cash and cash equivalents, current
year-to-date (sum of Part IV, items 1 through 2).
Report the amount of cash and cash equivalents, current
year-to-date. This amount is the sum of Part IV, items 1
and 2.

FR Y-9LP
Schedule PI-A

June 2007

PI-A-5

LINE ITEM INSTRUCTIONS FOR

Parent Company Only Financial
Statements—Parent Company Only
Balance Sheet
Schedule PC

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

Balances with unrelated depository

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

Securities.

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

June 2007

ment agencies and corporations, obligations of States and
political subdivisions, bonds, notes, debentures, commercial paper, stock, etc. Exclude investments in subsidiaries
and associated companies, which are to be reported in
item 5 below.
Securities designated as available-for-sale are to be
reported at fair value. Securities designated as held-tomaturity are to be reported at amortized cost. Include the
amortization of premiums and accretion of discounts.
Net unrealized holding gains and losses on availablefor-sale securities shall be reported in Schedule PC,
item 20(e), ‘‘Accumulated other comprehensive income.’’
The fair value of securities should be determined, to the
extent possible, by timely reference to the best available
source of current market quotations or other data on
relative current value. For example, securities traded on
national, regional, or foreign exchanges or on organized
over-the-counter markets should be valued at the most
recently available quotation in the most active market.
Quotations from brokers or others making markets in
securities that are neither widely nor actively traded are
acceptable if prudently used. Unrated debt securities for
which no reliable market price data are available may be
valued at cost adjusted for amortization of premium or
accretion of discount unless credit problems of the
obligor or upward movements in the level of interest
rates warrant a lower estimate of current value.
Line Item 2(a)

U.S. Treasury securities.

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

Schedule PC

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

sury receipts such as CATs, TIGRs, COUGARs, LIONs,
and ETRs. Also include all holdings of commercial
paper.
Debt securities designated as available-for-sale shall be
reported at fair value. Debt securities designated as
held-to-maturity shall be reported at amortized cost.
Include as equity securities: common stock, perpetual
preferred stock, and warrants. All equity securities owned
by the parent company shall be carried at fair value and
are defined as ‘‘available-for-sale’’ securities in accordance with FASB Statement No. 115.
Line Item 3 Securities purchased under
agreements to resell.
Report in this item securities purchased under agreements to resell.
Exclude from this item any securities purchased from
direct or indirect subsidiaries of the parent bank holding
company under agreements to resell. Such transactions
should be reported in item 5 below.

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

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

Line Item 2(c)

Line Item 4

Other debt and equity securities.

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

Loans and lease financing receivables.

Line Item 4(a)

Loans.

Report in the appropriate subitems all loans by domicile
(U.S. and non-U.S.). Bank holding companies may report
these amounts net of any allocated transfer risk reserve.
Loans are extensions of credit resulting from either direct
negotiation between the bank holding company itself and
its customers or the purchase of such assets from others.
Loans may take the form of promissory notes, acknowledgments of advance, due bills, invoices, overdrafts,
commercial paper, acceptances held, factoring account
receivables, customers’ liability on trade acceptances,
and similar written or oral obligations.
Exclude loans and advances to subsidiaries and associated companies (to be reported in item 5, ‘‘Investments in
and receivables due from subsidiaries and associated
companies’’). Also exclude all holdings of commercial
paper, which should be reported in item 2(c) above, and
Schedule PC

FR Y-9LP
June 2007

Schedule PC

securities purchased under agreements to resell, which
are to be reported in item 3 above.

the lessee is a subsidiary or an associated company; such
leases are to be reported in item 5.

Domicile is used to determine the foreign (non-U.S.
addressee) or domestic (U.S. addressee) status of a
customer of the reporting parent company of a bank
holding company for the purposes of these reports.
Domicile is determined by the principal residential
address of an individual or the principal business address
of a corporation, partnership, or sole proprietorship. If
other addresses are used for correspondence or other
purposes, only the principal address, insofar as it is
known to the reporting bank holding company, should be
used in determining whether a customer should be
regarded as a U.S. or non-U.S. addressee. For purposes of
defining customers of the reporting bank holding company, U.S. addressees include residents of the 50 states of
the United States, the District of Columbia, Puerto Rico,
and U.S. territories and possessions. Non-U.S. addressees
include residents of any foreign country. The term nonU.S. addressee generally includes foreign-based subsidiaries of other U.S. banks and bank holding companies.

A lease is an agreement that transfers the right to use
land, buildings, or equipment for a specified period of
time. This financing device is essentially an extension of
credit evidenced by an obligation between a lessee and
a lessor.

Line Item 4(a)(1)

Report the amount of the bank holding company’s direct
investments in the stock of and all loans and receivables
due from all subsidiaries (whether consolidated or
unconsolidated), associated companies, and those corporate joint ventures over which the reporting bank holding
company exercises significant influence (collectively
referred to as ‘‘investees’’). Investees include banks,
nonbank companies, and lower-tier bank holding
companies.

To U.S. addressees (domicile).

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

To non-U.S. addressees

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

LESS: Unearned income on loans.

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

Loans, net of unearned income.

Report the sum of items 4(a)(1) and 4(a)(2) less the
amount reported in item 4(b).
Line Item 4(d) Lease financing receivables, net of
unearned income.
Report the book value of all lease financing receivables,
net of unearned income. Exclude lease receivables when
FR Y-9LP
Schedule PC

June 2007

Line Item 4(e)
losses.

LESS: Allowance for loan and lease

Report the allowance for loan and lease losses as determined in accordance with generally accepted accounting
principles (GAAP).
Line Item 4(f) Loans and leases, net of unearned
income and allowance for loan and lease losses.
Report the sum of items 4(c) and 4(d) minus item 4(e).
Line Item 5 Investments in and receivables due
from subsidiaries and associated companies. (From
Schedule PC-A, item 4)

Include the following in this item:
(1) the cost of the parent’s holdings of capital stock
of subsidiaries and associated companies including
any goodwill associated with the acquisitions;
(2) when the investment is in common stock, the parent’s proportionate share in the earnings or losses
(net of preferred dividends) of subsidiaries and associated companies since the date of their acquisition,
less common stock dividends declared or paid;
(3) any advances made to, and other receivables due
from, direct and indirect subsidiaries and associated
companies (including those taking the form of loans
and holdings of their bonds and debentures). Investments in the common stock of investees shall be
reported using the equity method of accounting in
accordance with GAAP. Under the equity method,
PC-3

Schedule PC

the carrying value of the bank holding company’s
investment in the common stock of an investee is
originally recorded at cost but is adjusted periodically to record as income the bank holding company’s proportionate share of the investee’s earnings or
losses and decreased by the amount of any cash
dividends received from the investee and amortization of goodwill.
The term ‘‘subsidiary’’ is defined by section 2(d) of the
Bank Holding Company Act and under Section 225.2 of
Federal Reserve Regulation Y, which includes companies
25 percent or more owned or controlled by another
company and may include companies less than 25 percent owned, if the Board determined that they are controlled by the bank holding company. However, for
purposes of the Parent Company Only Financial Statements for Bank Holding Companies, a subsidiary is a
company in which the parent bank holding company
directly or indirectly owns more than 50 percent of the
outstanding voting stock.
An associated company is a corporation in which the
bank holding company, directly or indirectly, owns 20 to
50 percent of the outstanding voting stock and over
which the bank holding company exercises significant
influence. This 20 to 50 percent ownership is presumed to
carry ‘‘significant’’ influence unless the bank holding
company can demonstrate the contrary to the satisfaction
of the Federal Reserve.
A corporate joint venture is a corporation owned and
operated by a group of companies (‘‘joint venturers’’), no
one of which has a majority interest, as a separate and
specific business or project for the mutual benefit of
the joint venturers. Each joint venturer may participate,
directly or indirectly, in the management of the joint
venture. An entity that is a majority-owned subsidiary of
one of the joint venturers is not a corporate joint venture.
The amount reported for this item should equal the sum
of Schedule PC-A, items 1(a)(1) through 3(b)(2).
Line Item 6 Premises and fixed assets (including
capitalized leases).
Report the book value, less depreciation, of all premises,
furniture, fixtures, and equipment purchased directly or
acquired by means of a capital lease. Exclude real estate
owned other than company premises. Such real estate is
to be reported in item 8, ‘‘Other assets.’’
PC-4

Line Item 7 Intangible assets (other than reported
in item 5 above).
Report in the appropriate subitem the amount of intangible assets. Include in this item intangible assets that are
not properly reported as part of investments in subsidiaries (to be reported in item 5 above). Such intangibles may
arise from acquisitions of portions or segments of another
institution’s business, such as branch offices, mortgage
servicing portfolios, and credit card portfolios.
Intangible assets primarily result from business combinations accounted for under the purchase method in accordance with FASB Statement No. 141 that relate to the
acquisition of a subsidiary should be reflected in Schedule PC-A.
Purchase acquisition—In a purchase acquisition the
assets and liabilities of the acquired business must be
recorded on the books of the combined bank holding
company at their fair value. The fair value of an asset is
generally its market or appraised value and liabilities are
generally valued on a present value basis. Therefore, to
the extent possible, the cost of the acquisition is allocated
to each identifiable asset or liability being acquired or
assumed. Identifiable assets may be tangible (such as
securities or fixed assets) or intangible (such as service
contracts or the estimated value of certain deposit relationships as recognized by the Federal Reserve). Any
excess of the cost of the acquisition over the net fair
value of the identifiable assets and liabilities acquired
or assumed is purchased goodwill.
In a purchase acquisition, the historical equity capital
balances of the acquired business are not to be carried
forward to the balance sheet of the combined bank
holding company. If the reporting holding company has
issued any stock in connection with the acquisition, the
fair value of the shares issued shall be used in determining the cost of the acquisition unless the net fair value
of the assets acquired and liabilities assumed presents a
more accurate measure of the value of the transaction.
The aggregate par or stated value of perpetual preferred
or common shares issued shall be credited to the acquiring holding company’s appropriate stock account and
any excess of fair value over par or stated value of shares
issued (reduced by any direct costs of issuing the shares)
shall be credited to capital surplus. The operating results
of the acquired business are to be included in the income
and expenses of the reporting holding company only
from the date of acquisition.
Schedule PC

FR Y-9LP
June 2007

Schedule PC

Line Item 7(a)

Goodwill.

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

Mortgage servicing assets.

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

Other identifiable intangibles.

Report the amount of other specifically identifiable intangible assets such as core deposit intangibles, and favorable leasehold rights.
For purposes of this item, also include servicing assets
other than mortgage servicing assets (report mortgage
service assets in line 7(b) above).
Organization costs should not be included in this item but
should be expensed as incurred.
Line Item 8

Other assets.

Report income earned, not collected, deferred income
taxes (if debit balance), and all other assets not properly
reported against items 1 through 7(c) above.
Line Item 9 Balances due from related
institutions, other than investments.
Line items 9(a) through 9(c) should be completed only
by lower-tier parent bank holding companies.
FR Y-9LP
Schedule PC

June 2007

Report in this item all balances due from institutions
related to the reporting parent bank holding company,
other than those balances included in item 5 above.
Related institutions, for purposes of this item, consist
direct and indirect subsidiaries of the top-tier bank
holding company that are not direct or indirect subsidiaries of the reporting (lower-tier) parent bank holding
company.
Line Item 9(a)

Balances due from related banks.

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

Balances due from related nonbank

Report in this item all cash and balances due from related
nonbank companies (i.e., nonbank companies directly or
indirectly owned by the top-tier parent bank holding
company, excluding those directly or indirectly owned by
the reporting lower-tier parent bank holding company).
Exclude those balances included in item 5 above.
For purposes of this item, when the reporting holding
company is a multi-tier organization, related nonbank
companies exclude any related bank holding companies
of the respondent and the parent company(s) of the
respondent, which are to be reported in item 9(c).
Line Item 9(c) Balances due from related bank
holding companies.
Report in this item all balances due from subsidiary bank
holding companies, other than those balances included in
item 5 above.
In addition, when a subsidiary bank holding company is
filing this report, this item should include all balances
due the respondent from its parent bank holding company
or from any bank holding company that is directly or
indirectly owned or controlled by the top-tier bank
holding company.
Line Item 10

Total assets.

Sum of Items 1 through 9(c).
PC-5

Schedule PC

Liabilities and Stockholders’ Equity
Line Item 11

Deposits.

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

Securities sold under agreements to

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

Commercial paper.

Report the total amount outstanding of commercial paper
issued by the reporting bank holding company to unrelated parties. Commercial paper consists of short-term
negotiable promissory notes issued in the United States
by commercial businesses, including finance companies
and banks. Commercial paper matures in 270 days or less
and is not collateralized.
Line Item 13(b) Other borrowed money with a
remaining maturity of one year or less.
Report the total amount of money borrowed by the
reporting bank holding company with a remaining maturity of one year or less.
For purposes of this item, remaining maturity is the
amount of time remaining from the report date until final
contractual maturity of a borrowing without regard to the
borrowing’s repayment schedule, if any.
PC-6

Report the total amount of money borrowed with a
remaining maturity of one year or less:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on loans sold under repurchase agreements that
mature in more than one business day;
(4) by the creation of due bills representing the bank
holding company’s receipt of payment and similar
instruments,
whether
collateralized
or
uncollateralized;
(5) by overdrawing ‘‘due from’’ balances with unrelated
depository institutions (borrowing created by overdrawing ‘‘due from’’ balances with related depository institutions should be reported in item 18).
(6) by selling assets that the reporting bank holding
company or its consolidated subsidiaries do not own,
i.e. sell short; and
(7) on any other obligation for the purpose of borrowing
money that has a remaining maturity of one year or
less and that is not reported elsewhere.
Exclude from this item:
(1) subordinated notes and debentures (report in Schedule
PC, item 16).
(2) securities sold under agreements to repurchase (report
in item 12 above).
Line Item 14 Other borrowed money with a
remaining maturity of more than one year.
For purposes of this item, remaining maturity is the
amount of time remaining from the report date until final
contractual maturity of a borrowing without regard to the
borrowing’s repayment schedule, if any.
Report the total amount of money borrowed by the
reporting bank holding company with a remaining maturity of more than one year:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on mortgages, liens, or other encumbrances on premises and fixed assets and on other real estate owned
for which the reporting bank holding company is
Schedule PC

FR Y-9LP
June 2007

Schedule PC

liable. If the bank holding company is the lessee on
capitalized lease property, include the bank holding
company’s liability for capitalized lease payments;
(4) on loans sold under repurchase agreements that
mature in more than one business day;
(5) by the creation of due bills representing the bank
holding of qpayment and similar instruments, whether
collateralized or uncollateralized;
(6) by overdrawing ‘‘due from’’ balances with depository institutions (borrowing created by overdrawing
‘‘due from’’ balances with related depository institutions should be reported in item 18).
(7) by selling assets that the reporting bank holding
company does not own; and
(8) on any other obligation with a remaining maturity
of more than one year for the purpose of borrowing
money not reported elsewhere.
NOTE: When the parent bank holding company has
explicitly or implicitly guaranteed the long-term debt
of its Employee Stock Ownership Plan (ESOP), report in
this item the dollar amount outstanding of the long-term
debt guaranteed.
Exclude from this item:
(1) securities sold under agreements to repurchase (report
in Schedule PC, item 12);
(2) subordinated notes and debentures (report in Schedule PC, item 16).
Line Item 15

Not applicable.

Line Item 16 Subordinated notes and debentures
(includes limited-life preferred stock and related
surplus).

Board’s capital adequacy guidelines, 12 C.F.R., Part 225,
Appendix B.
For purposes of this item, also report the amount of any
outstanding limited-life preferred stock including any
amounts received in excess of its par or stated value.
Limited-life preferred stock is preferred stock that has a
stated maturity date or that can be redeemed at the option
of the holder. It excludes those issues of preferred stock
that automatically convert into perpetual preferred stock
or common stock at a stated date.
For purposes of this report, do not include instruments
generally referred to as trust preferred securities that
were issued out of special purpose entities. Such instruments should be reported in item 18 below, generally in
item 18(b), ‘‘Balances due to nonbank subsidiaries.’’
Line Item 17

Other liabilities.

Report expenses accrued and unpaid, deferred income
taxes (if credit balance), and all other liabilities that
cannot properly be reported in Schedule PC, items 11
through 16.
Line Item 18 Balances due to subsidiaries and
related institutions.
Report in this item all balances due to institutions related
to the parent bank holding company, including short- and
long-term borrowings, accrued interest payable, taxes
payable, and any other liabilities due to related institutions.
Related institutions, for purposes of this item, consist of
direct and indirect subsidiaries of the reporting parent
bank holding company, both bank and nonbank. Where
the bank holding company is a multi-tier organization,
‘‘related institutions’’ include subsidiary bank holding
companies and their direct and indirect subsidiaries.

Report the amount of subordinated debt of the reporting
bank holding company. A subordinated note or debenture
is a form of debt issued by a bank holding company or its
subsidiaries. When issued by a bank holding company, a
subordinated note or debenture is a form of unsecured
long-term debt that is subordinated to other debt of the
consolidated bank holding company.

When a subsidiary bank holding company is filing this
report, this item should include all balances due to its
parent company(s) and the parent’s direct and indirect
subsidiaries as well as balances due to the respondent’s
direct and indirect subsidiaries.

Include in this line item the total amount of outstanding
equity contract notes and equity commitment notes that
qualify as capital, as defined by the Federal Reserve

Report in this item all balances due to a bank that is
directly or indirectly owned or controlled by the top-tier
parent bank holding company. Exclude balances due to

FR Y-9LP
Schedule PC

June 2007

Line Item 18(a)

Balances due to subsidiary banks.

PC-7

Schedule PC

related nonbank depository institutions, which are to be
reported in item 18(b).
Line Item 18(b) Balances due to nonbank
subsidiaries.
Report in this item all balances due to nonbank subsidiaries that are directly or indirectly owned or controlled by
the reporting parent bank holding company. In addition,
for purposes of this report, include in this item instruments generally referred to as trust preferred securities
that were issued out of special purpose entities whereby
the proceeds from the issuance are lent to the reporting
parent company.
For purposes of this item, when the reporting holding
company is a multi-tier organization, nonbank subsidiaries exclude any subsidiary bank holding companies of the
respondent and the parent company(s) of the respondent,
which are to be reported in item 18(c).
When the reporting bank holding company is a top-tier
bank holding company, this item should include only
those transactions made directly by the reporting parent
company with direct or indirect nonbank subsidiaries.
When the reporting bank holding company is a lower-tier
bank holding company, this item should include all
balances due to related nonbank subsidiaries, i.e., balances due to nonbank subsidiaries directly or indirectly
owned or controlled by the top-tier bank holding company.
Balances due to subsidiary bank holding companies are
to be reported in item 18(c).
Line Item 18(c) Balances due to related bank
holding companies.
This item is to be reported only by tiered bank holding
companies. Report in this item all balances due to
subsidiary bank holding companies.
In addition, when a subsidiary bank holding company is
filing this report, this item should include all balances
due to its parent bank holding company or to any bank
holding company that is directly or indirectly owned or
controlled by the top-tier bank holding company.
Line Item 19

Not applicable.

Line Item 20

Equity capital.

Line Item 20(a) Perpetual preferred stock
(including related surplus).
Report the aggregate par or stated value of outstanding
perpetual preferred stock plus any amounts received in
PC-8

excess of its par or stated value. Perpetual preferred stock
is preferred stock that does not have a stated maturity
date or that cannot be redeemed at the option of the
holder. It includes those issues of preferred stock that
automatically convert into common stock at a stated date.
Line Item 20(b)

Common stock (par value).

Report the aggregate par or stated value of common stock
issued.
Line Item 20(c) Surplus (exclude all surplus
related to preferred stock).
Report the net amount formally transferred to the surplus
account, including capital contributions, and any amount
received for common stock in excess of its par or stated
value on or before the report date. Also include in this
item the amount of stock-based employee compensation
expense that has been credited to equity as decribed in
FASB Statement No. 123(R), Shared-Based Payment.
Do not include any portion of the proceeds received from
the sale of limited-life preferred stock in excess of its par
or stated value (report in Schedule PC, item 16) or from
the sale of perpetual preferred stock in excess of its par or
stated value (report in Schedule PC, item 20(a)).
Line Item 20(d)

Retained earnings.

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

Accumulated other comprehensive

Report in this item the amount of other comprehensive
income in conformity with the requirements of FASB
Statement No. 130, Reporting Comprehensive Income.
Accumulated other comprehensive income includes net
unrealized holding gains (losses) on available-for-sale
securities, accumulated net gains (losses) on cash flow
hedges, foreign currency translation adjustments, and
minimum pension liability adjustments. Net unrealized
holding gains (losses) on available-for-sale securities is
the difference between the amortized cost and fair value
of the reporting bank holding company and its consolidated subsidiaries’ available-for-sale securities, net of tax
effects, as of the report date.
Also include in this item the unamortized amount of the
unrealized holding gain or loss at the date of transfer of
any debt security transferred into the held-to-maturity
category from the available-for-sale category. See the
Schedule PC

FR Y-9LP
June 2007

Schedule PC

instructions for this item on Schedule HC of the FR Y-9C
for further information.
Line Item 20(f)

Other equity capital components.

Report in this item all other equity capital components
including the total carrying value (at cost) of treasury
stock and unearned Employee Stock Ownership Plan
(ESOP) shares as of the report date.
NOTE: When the reporting bank holding company has
included in item 14 above the ESOP’s long-term debt
that it has explicitly or implicitly guaranteed, include in
this item the dollar amount of the offsetting debit to the

FR Y-9LP
Schedule PC

June 2007

liability recorded by the reporting bank holding company
in connection with that debt. The amount of unearned
ESOP shares should be reduced as the debt is amortized.
Report a total net debit balance for this line item in
parentheses.
Line Item 20(g)

Not applicable.

Line Item 20(h)

Total equity capital.

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

Total liabilities and equity capital.

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

PC-9

LINE ITEM INSTRUCTIONS FOR

Investments in Subsidiaries and
Associated Companies
Schedule PC-A

Line Item 1(a) Equity investments in bank
subsidiaries and associated banks.
Report in items 1(a)(1) and 1(a)(2)(a) and 1(a)(2)(b) the
reporting bank holding company’s equity investment in
banks (as defined in the Bank Holding Company Act), in
Edge Act and Agreement subsidiaries, and, for purposes
of this report, industrial banks that file the commercial
bank Reports of Condition and Income with the federal
banking agencies. The reporting bank holding company
should account for investments in common stock of bank
subsidiaries and associated banks by the equity method.
(For further guidance refer to APB Opinion No. 18.)
Line Item 1(a)(1)

Common and preferred stock.

The amount reported should include (1) the cost of the
reporting bank holding company’s holdings of capital
stock (including related surplus) in bank subsidiaries and
associated banks exclusive of any intangibles (including
goodwill) applicable to common stock investments that
are reported in item 1(a)(2); and (2) in the case of
common stock investments, the reporting bank holding
company’s proportional share in their earnings and losses
(net of declared or cumulative preferred dividends of an
investee) since the date of their acquisition, less accumulated goodwill amortization and any common stock dividends declared or paid. Also add or deduct the cumulative amount of any adjustments since date of acquisition
resulting from differences between the fair value and
historical cost of the investee’s net assets.
This item includes any other equity elements including
the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the bank subsidiaries and associated banks and stock-based employee
compensation expense that has been credited to the
subsidiary’s equity (surplus) as described in FASB Statement No. 123(R), Shared-Based Payment, and reported
in Schedule PC, item 5, ‘‘investments in and receivables
due from subsidiaries and associated companies.’’
FR Y-9LP
Schedule PC-A

June 2007

Line item 1(a)(2)

Intangible assets.

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

Goodwill.

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

Other identifiable intangibles.

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

Schedule PC-A

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

Loans, advances, notes, bonds,

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

Line Item 2(a)(1)

Common and preferred stock.

The amount reported should include (1) the cost of the
reporting bank holding company’s holdings of capital
stock (including related surplus) in nonbank subsidiaries
and associated nonbank companies exclusive of any
intangibles (including goodwill) applicable to common
stock investments reported in item 2(a)(2); and (2) in the
case of common stock investments, the reporting bank
holding company’s proportional share in their earnings
and losses (net of declared or cumulative preferred
dividends of an investee) since the date of the acquisition,
less any accumulated goodwill amortization and any
common stock dividends declared or paid.
This item includes any other equity elements including
the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the nonbank
subsidiaries and associated nonbank companies and
stock-based employee compensation expense that has
been credited to the subsidiary’s equity (surplus) as
described in FASB Statement No. 123(R), Shared-Based
Payment, and reported in Schedule PC, item 5, ‘‘investments in and receivables due from subsidiaries and
associated companies.’’
Line Item 2(a)(2)

Intangible assets.

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

Other receivables.

Report all other assets that represent claims of the
reporting bank holding company on subsidiary banks and
associated banks that cannot be properly reported in
item 1(b)(1).
Line Item 2(a) Equity investments in nonbank
subsidiaries and associated nonbank companies.
Report the reporting bank holding company’s direct
investments in directly or indirectly held nonbank subsidiaries and associated nonbank companies according
to the appropriate captions below. Exclude banks (as
defined in the Bank Holding Company Act), Edge Act
and ‘‘Agreement’’ subsidiaries, and, for purposes of this
report, industrial banks that file the commercial bank
Reports of Condition and Income with the federal banking agencies. The reporting bank holding company
should account for investments in the common stock of
such nonbank companies by the equity method. (For
further guidance refer to APB Opinion No. 18.)
PC-A-2

Goodwill.

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

FR Y-9LP
June 2007

Schedule PC-A

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

Other identifiable intangibles.

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

Loans, advances, notes, bonds,

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

Other receivables.

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

June 2007

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

Common and preferred stock.

The amount reported should include (1) the cost of
the reporting bank holding company’s holdings of capital
stock in subsidiary bank holding companies and associated bank holding companies exclusive of any intangibles, including goodwill, applicable to common stock
investments that is reported in item 3(a)(2); and (2) in the
case of common stock investments, the reporting bank
holding company’s proportional share in their earnings
and losses (net of declared or cumulative preferred
dividends of an investee) since the date of their acquisition, less accumulated goodwill amortization and any
common stock dividends declared or paid.
This item includes any other equity elements including
the net unrealized holding gains (losses) on available-forsale securities that are recorded by the subsidiary bank
holding companies and associated bank holding companies and stock-based employee compensation expense
that has been credited to the subsidiary’s equity (surplus)
as described in FASB Statement No. 123(R), SharedBased Payment, and reported in Schedule PC, item 5,
‘‘investments in and receivables due from subsidiaries
and associated companies.’’
Line Item 3(a)(2)

Intangible assets.

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

Goodwill.

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

Schedule PC-A

holding companies and associated bank holding companies for financial reporting purposes. This asset represents the excess of the cost of the subsidiary bank holding
companies over the sum of the fair values of the tangible
assets and identifiable intangible assets acquired less the
fair value of liabilities assumed in a business combination accounted for as a purchase.
For purposes of this schedule, any goodwill that has not
been pushed down to the books of the subsidiary bank
holding companies and associated bank holding companies, and is included in the investment in subsidiary
account on the parent’s books, should be reported in this
item. Any goodwill that has been pushed down to the
books of the subsidiary bank holding company and
associated bank holding companies should not be reported
separately in this item. The amount pushed down would
be included as part of the investment in subsidiary as
reported in line item 3(a)(1), ‘‘Common and preferred
stock.’’
Line Item 3(a)(2)(b)

Other identifiable intangibles.

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

PC-A-4

have been pushed down to the books of the subsidiary
bank holding companies and associated bank holding
companies should not be reported separately in this item.
The amount pushed down would be included as part
of the investment in subsidiary as reported in line
item 3(a)(1), ‘‘Common and preferred stock.’’
Line Item 3(b) Nonequity investments in and
receivables due from subsidiary bank holding
companies and associated bank holding companies.
Report in items 3(b)(1) and 3(b)(2) the reporting bank
holding company’s nonequity investments in and receivables due from directly or indirectly held subsidiary
bank holding companies and associated bank holding
companies.
Line Item 3(b)(1)
and debentures.

Loans, advances, notes, bonds,

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

Other receivables.

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

Total.

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

Schedule PC-A

FR Y-9LP
June 2007

LINE ITEM INSTRUCTIONS FOR

Memoranda
Schedule PC-B

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

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

Line Item 3 Amount of liabilities (other than
borrowings) scheduled to mature within one year.
Report in this item the amount of liabilities (other than
borrowings that are included in Schedule PC, items 16
and 18) that is scheduled to mature within one year.
Include contractual payments scheduled to be repaid in
less than or equal to one year, even when the remaining
maturity of the liability is over a year.
FR Y-9LP
Schedule PC-B

June 2007

Bank.

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

Nonbank.

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

Schedule PC-B

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

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

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

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

Related bank holding companies, for purposes of reporting this item, include any bank holding company that is
25 percent or more owned or controlled, directly or
indirectly, by the top-tier bank holding company owning
or controlling the holding company submitting this FR Y9LP.
Line Item 5 Borrowings by the parent from
subsidiaries and associated companies (included in
Schedule PC, item 18).
Report in the appropriate subheading below the amount
of outstanding borrowings by the reporting parent bank
holding company from its subsidiaries and associated
companies, including holdings of debt instruments issued
by the parent (included in item 18).
Line Item 5(a)

Bank.

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

Long-term debt that reprices within

Report debt issued by the holding company (including
amounts of debt issued by the parent bank holding
company and held by a related institution) that has a
remaining maturity of more than one year but has a
repricing frequency of less than a year.
Include as long-term debt:

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

(1) Other borrowed money with a remaining maturity of
more than one year, excluding mortgage indebtedness and obligations under capitalized leases (Schedule PC, item 14);

Line Item 5(b)

However, a bank holding company may choose to continue to report their floating rate long- term debt by
earliest repricing opportunity if its records provide
repricing data on the length of time between the report
date and the date the rate can next change and provided
that the consolidated bank holding company reports in
the same manner. In addition, holding companies also
may choose to report their long-term debt that can be
repaid in more than one payment on the basis of their
scheduled contractual payments if the consolidated holding company reports in the same manner. Holding companies continuing to report their floating rate debt by
earliest repricing opportunity and their multipayment

Nonbank.

Report the amount of borrowings of the parent company
from nonbank subsidiaries and associated nonbank companies (exclude banks as defined in the Act, Edge Act
and Agreement subsidiaries, and, for purposes of this
report, industrial banks that file the commercial bank
Reports of Condition and Income with the federal banking agencies). The amount reported should include the
nonbank subsidiary’s holding of debt instruments issued
by the reporting parent bank holding company. Also
include notes payable to special purpose entities (SPEs)
that issue trust preferred stock.
PC-B-2

(2) Mandatory convertible securities (included in Schedule PC, item 16); and
(3) Subordinated notes and debentures (Schedule PC,
item 16).

Schedule PC-B

FR Y-9LP
June 2007

Schedule PC-B

debt on the basis of contractual payments should report in
this item:
(1) the dollar amount of floating or variable rate longterm debt that can be repriced in less than one year
even if few, if any, of the contractual payments are
scheduled to be repaid within one year. If the multipayment debt has some contractual payments scheduled to be repaid within one year, but cannot be
repriced for one year or more, include the dollar
amount of the contractual payments to be repaid
within one year.
(2) the dollar amount of the schedule contractual payments that are to be repaid in less than one year if the
long-term debt has fixed or predetemnined rates.
Exclude from this item commercial paper and other
borrowings that had a remaining maturity of one year or
less (Schedule PC, items 13(a) and 13(b)), and exclude
limited-life perferred stock reported in Schedule PC, item
16, ‘‘Subordinated notes and debentures.’’

criterion the exact value of which cannot be known in
advance. Therefore, the exact rate the instrument carries
at any subsequent time cannot be known at the time of
origination. If the interest rate can float or be adjusted
daily, the rate is considered immediately adjustable, even
if the rate is not, in fact, changed.
For purposes of this item, when the rate on an instrument
with a floating or adjustable rate can no longer float
because it has reached a floor or ceiling level, the
instrument is to be treated as ‘‘fixed rate’’ rather than as
‘‘floating rate’’ until the rate is again free to float.
Remaining maturity is the amount of time remaining
from the report date until the final contractual maturity of
the instrument without regard to the instrument’s repayment schedule, if any.
Repricing frequency is how often the contract permits the
interest rate on an instrument to be changed (e.g., daily,
monthly, quarterly, semiannually, annually) without regard to the length of time between the report date and the
date the rate can next change.

Definitions for Item 6
A fixed interest rate is a rate that is specified at the
origination of the transaction, is fixed and invariable
during the term of the instrument, and is known to both
the borrower and the lender.
A predetermined interest rate is a rate that changes
during the term of the instrument on a predetermined
basis, with the exact rate of interest over the life of the
instrument known with certainty to both the borrower
and the lender when the instrument is acquired. Examples
of predetermined-rate transactions are:
(1) Instruments that carry a specified interest rate, for,
say, six months and thereafter carry a rate equal to a
specific percentage over the initial rate.
(2) Instruments that carry a specified interest rate while
the transaction amount is below a certain threshold
amount but carry a different specified rate above that
threshold (e.g., a line of credit where the interest
rate is 14% when the unpaid balance of amounts
advanced is $100,000 or less, and 12% when the
unpaid balance is more than $100,000).
A floating or adjustable interest rate is a rate that varies,
or can vary, in relation to an index, to some other interest
rate such as the rate on certain U.S. Government securities or the bank’s ‘‘prime rate’’ or to some other variable
FR Y-9LP
Schedule PC-B

June 2007

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

Past due 90 days or more and still

Line Item 7(b)

Nonaccrual status.

Report on a bank holding company parent company only
basis assets, including loans, lease financing receivables,
and placements, that are past due or are in nonaccrual
status. Loan amounts should be reported net of unearned
income to the extent that the same categories of loans are
reported net of unearned income in Schedule PC. Report
the full outstanding balances of past due and nonaccrual
assets, as reported for the purposes of Schedule PC-B,
not simply the delinquent payments.
PC-B-3

Schedule PC-B

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

For purposes of this item, a full payment in computing
past due status for consumer installment loans (both
closed-end and open-end) is defined to include a partial
payment equivalent to 90 percent or more of the contractual payment.
NOTE: The time period used for reporting past due status
as indicated above may not in all instances conform to
those utilized by the Federal Reserve in bank holding
company examinations.
Nonaccrual—For purposes of this item, assets (including
loans, lease financing receivables, and placements) are to
be reported as being in nonaccrual status if: (a) they are
maintained on a cash basis because of deterioration in the
financial position of the borrower, (b) payment in full of
interest or principal is not expected, or (c) principal or
interest has been in default for a period of 90 days or
more unless the obligation is both well secured and in the
process of collection.
A debt is ‘‘well secured’’ if it is secured (1) by collateral
in the form of liens on or pledges of real or personal
property, including securities, that have a realizable value
sufficient to discharge the debt (including accrued interest) in full, or (2) by the guaranty of a financially
responsible party. A debt is ‘‘in the process of collection’’
if collection of the debt is proceeding in due course either
through legal action, including judgment enforcement
procedures, or, in appropriate circumstances, through
collection efforts not involving legal action which are
reasonably expected to result in repayment of the debt or
in its restoration to a current status.
NOTE: Loans to individuals for household, family, and
other personal expenditures and loans secured by 1–4 family residential properties on which principal or interest is
due and unpaid for 90 days or more are not required to be
reported as nonaccrual loans. Nevertheless, such loans
should be subject to other alternative methods of evaluation to assure that the bank holding company’s net
income is not materially overstated. To the extent that the
bank holding company has elected to carry any loans in
nonaccrual status on its books, such loans must be
reported as nonaccrual in this schedule.
Line Item 8 Loans and leases of the parent
restructured and in compliance with modified
terms.
Report on a bank holding company parent company only
basis all loans and lease financing receivables that have
Schedule PC-B

FR Y-9LP
June 2007

Schedule PC-B

been restructured because of a deterioration in the financial position of the obligor but, as of the report date, are
in compliance with the modified terms. Loan amounts
should be reported net of unearned income to the extent
that the same categories of loans are reported net of
unearned income in Schedule PC above.

Definition for Item 8
Restructured loans and leases—For purposes of this
report, restructured loans and leases (i.e., renegotiated
debt) includes those loans and lease financing receivables
that have been restructured or renegotiated to provide a
reduction of either interest or principal because of a
deterioration in the financial position of the borrower. A
loan extended or renewed at a stated interest rate equal to
the current interest rate for new debt with similar risk is
not considered restructured debt.
Include in memoranda item 8 only those restructured
loans and leases that are in compliance with the modified
terms of the renegotiation. If such loans and leases are
past due or in nonaccrual status, they are to be excluded
from memoranda item 8 and reported in memoranda
items 7(a) and 7(b) above.
Exclude all loans to individuals for household, family,
and other personal expenditures, and all loans secured by
1–4 family residential properties.
For further information, see Financial Accounting Standards Board Statement No. 15, ‘‘Accounting by Debtors
and Creditors for Troubled Debt Restructurings’’
(FASB 15).
Line Item 9 Not applicable.
Line Item 10 Pledged securities.
Report the amortized cost of all held-to-maturity securities and the fair value of all available-for-sale securities
held by the reporting bank holding company (parent
company only) that are pledged to secure deposits,
repurchase transactions, or other borrowings (regardless
of the balance of liabilities against which the securities
are pledged), such as performance bonds on futures or
forward contracts, or for any other purpose.
Line Item 11(a) Fair value of securities classified
as available-for-sale in Schedule PC, item 2(a)
through 2(c).
Report in this item the fair value of all securities included
in Schedule PC, item 2(a) through 2(c), ‘‘Securities,’’ that
FR Y-9LP
Schedule PC-B

June 2007

have been designated as available-for-sale. The fair value
(market value) of securities should be determined, to the
extent possible, by timely reference to the best available
source of current market quotations or other data on
relative current value. For example, securities traded on
national, regional, or foreign exchanges, or on organized
over-the-counter markets should be valued at the most
recently available quotation in the most active market.
Quotations from brokers or others making markets in
securities that are neither widely nor actively traded are
acceptable if prudently used. Unrated debt securities for
which no reliable market price data are available may be
valued at cost adjusted for amortization of premium or
accretion of discount unless credit problems of the
obligor or upward movements in the level of interest
rates warrant a lower estimate of current value. Equity
securities that do not have readily determinable fair
values shall be reported at historical cost. (NOTE: The
sum of items 11(a) and 11(b) must equal the sum of
Schedule PC, item 2(a) through 2(c)).
Line Item 11(b) Amortized cost of securities
classified as held-to-maturity in Schedule PC,
item 2(a) through 2(c).
Report the amortized cost of securities classified as
held-to-maturity in Schedule PC, item 2(a) through 2(c).
(NOTE: The sum of items 11(a) and 11(b) must equal the
sum of Schedule PC, item 2(a) through 2(c)).
Line Item 12 Balances held by subsidiary banks of
the bank holding company due from other bank
subsidiaries of the bank holding company or due
from nonbank subsidiaries of the bank holding
company.
Report in item 12(a) all balances (that is, balances due
from, securities, federal funds sold, securities purchased
under agreements to resell, loans, or any other assets) that
are booked as assets on the books of a subsidiary bank of
the bank holding company that are due from a bank that
is a direct or indirect subsidiary of the top tier parent
bank holding company.
Report in item 12(b) all balances (that is, balances due
from, securities, federal funds sold, securities purchased
under agreements to resell, loans, or any other assets) that
are booked as assets on the books of a subsidiary bank of
the bank holding company that are due from direct or
indirect nonbank subsidiaries of the top-tier parent bank
holding company.
PC-B-5

Schedule PC-B

Lower-tiered bank holding companies should report in
item 12(a) balances held by subsidiary banks of the
lower-tier bank holding company that are due from other
subsidiary banks of the lower-tier holding company or
are due from related banks that are direct or indirect
subsidiaries of the top-tier bank holding company.
Lower-tier bank holding companies should report in
item 12(b) balances held by bank subsidiaries of the
lower-tier holding company due from related nonbank
subsidiaries that are direct or indirect subsidiaries of the
top-tier holding company.
Exclude balances of foreign bank subsidiaries if they are
consolidated on the domestic bank subsidiary’s commercial Reports of Condition and Income (FFIEC 031).
Line Item 13 Balances held by subsidiary banks of
the bank holding company due to other bank
subsidiaries of the bank holding company or due to
nonbank subsidiaries of the bank holding company.
Report in item 13(a) liabilities (that is, deposits, federal
funds purchased, securities sold under agreements to
repurchase, borrowings, or other liabilities) that are on the
books of the subsidiary bank of the bank holding company that are due to a bank that is a direct or indirect
subsidiary of the top-tier parent bank holding company.
Lower-tiered bank holding companies should report in
item 13(a) balances held by subsidiary banks of the
lower-tier bank holding company that are due to other
subsidiary banks of the lower-tier holding company or
are due to related banks that are direct or indirect
subsidiaries of the top-tier bank holding company.
Lower-tier bank holding companies should report in
item 13(b) balances held by bank subsidiaries of the
lower-tier holding company due to related nonbank the
top-tier holding company.
Report in item 13(b) all liabilities (that is, deposits,
federal funds purchased, securities sold under agreements to repurchase, borrowings, or other liabilities) that
are on the books of a subsidiary bank of the bank holding
company that are due to direct or indirect nonbank
subsidiaries of the top tier parent bank holding company.
Line Item 14 Bank holding company (parent
company only) borrowings not held by financial
institutions or by insiders (including directors) and
their interests.
Report the amount of all borrowings (parent company
only) that are reported in Schedule PC, liability items 13
PC-B-6

through 16 that are not held by financial institutions or by
the bank holding company’s officers, directors, or shareholders and their related interests. For reporting purposes, a related interest is a company in which an officer,
director, or shareholder controls 25 percent or more of its
stock. Do not report borrowings that are held by former
shareholders of the bank holding company in this item.
Exclude limited-life perferred stock reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures.’’
Line Item 15 To be completed only by the top-tier
bank holding company for its consolidated nonbank
and thrift subsidiaries.
This item is to be completed only by the financial
top-tier parent bank holding company that files the FR
Y-9C. Lower-tier bank holding companies that file this
report (FR Y-9LP) should leave items 15(a) through
15(h) blank.
If the top-tier parent bank holding company is an ESOP,
then the lower-tier parent bank holding company should
report in memorandum items 15(a) through 15(h). The
top-tier ESOP bank holding company should leave
memorandum items 15(a) through 15(h) blank.
The term ‘‘subsidiary,’’ is defined by Section 225.2 of
Federal Reserve Regulation Y, which generally includes
companies 25 percent or more owned or controlled
by another company. However, for purposes of this
reporting item, the term ‘‘subsidiary’’ includes only
companies in which the bank holding company directly
or indirectly owns or controls more than 50 percent of
the outstanding voting stock, and these companies
have been consolidated using generally accepted accounting principles for purposes of financial reporting in the FR Y-9C.
Nonbank subsidiaries, for purposes of reporting these
items, include but are not limited to: securities brokerage
and underwriting firms (including Section 20 subsidiaries); federal savings associations, federal savings banks
and thrift institutions (including any thrift institution
filing the Thrift Financial Report); depository institutions
(other than U.S. banks); industrial banks that do not file
the commercial bank Reports of Condition and Income
with the federal banking agencies; Edge and Agreement
corporations and their subsidiaries that are not held
through a bank subsidiary; industrial loan companies;
venture capital corporations; leasing companies; bank
Schedule PC-B

FR Y-9LP
June 2007

Schedule PC-B

premises subsidiaries; mortgage banking companies; consumer finance companies; sales finance companies; acceptance corporations; factoring companies; insurance
brokerage and insurance underwriting companies; small
business investment companies; data processing and
information services companies; nondepository trust
companies; management consulting companies; courier
service companies; companies that print or sell MICR
encoded items; financial and investment advisory companies; credit bureaus; collection agencies; real estate settlement companies.
For purposes of reporting these items, foreign nonbank
subsidiaries include those subsidiaries that meet the
definition of a nonbank subsidiary provided above that
have been consolidated using generally accepted accounting principles for purposes of financial reporting in the
FR Y-9C, but are not domiciled in the U.S. In addition,
Edge and Agreement corporations and their subsidiaries
that are not held through a bank subsidiary should be
reported as foreign nonbank subsidiaries.
Nonbank subsidiaries exclude all banks (including commercial, savings and industrial banks that file the commercial bank Reports of Condition and Income) and their
subsidiaries; Edge and Agreement corporations and their
subsidiaries that are held through a bank subsidiary.
All intercompany assets and operating revenue among
the nonbanking subsidiaries should be eliminated, but
assets and operating revenue with the reporting bank
holding company and with subsidiary banks should be
included. For example, eliminate the loans made by one
nonbank subsidiary to a second nonbank subsidiary, but
do not eliminate loans made by one nonbank subsidiary
to the parent bank holding company or a subsidiary bank.
Include the combined assets and operating revenue of
inactive nonbanking subsidiaries to the extent that the
top-tier bank holding company directly or indirectly
owns or controls more than 50 percent of the outstanding
voting stock, and these companies have been consolidated using generally accepted accounting principles for
purposes of reporting in the FR Y-9C.
Enter ‘‘zero’’ if the reporting top-tier bank holding
company does not have any nonbank subsidiary assets or
operating revenue to report.
Line Item 15(a) Total combined nonbank assets of
nonbank subsidiaries.
Report the dollar amount of the reporting bank holding
company’s total combined nonbank assets of nonbank
FR Y-9LP
Schedule PC-B

June 2007

subsidiaries. Nonbank assets include the assets of all
foreign and domestic nonbank subsidiaries (as defined
below) and their majority-owned direct and indirect
subsidiaries.
The top-tier parent bank holding company should report
in this item all assets of nonbank subsidiaries, whether
held directly or indirectly or held through lower-tier bank
holding companies. The lower-tier parent bank holding
company in a multi-tier bank holding company who files
this report (FR Y-9LP) should leave items 15(a) through
15(h) blank.
Line Item 15(b) Total combined loans and leases
of nonbank subsidiaries.
Report the dollar amount of total combined loans and
leases on the books of nonbank subsidiaries of the
reporting bank holding company even if on the report
date they are past due and collection is doubtful. Nonbank loans and leases include the loans and leases of all
foreign and domestic nonbank subsidiaries (as defined
above) and their majority-owned direct and indirect
subsidiaries.
Exclude balances due from related institutions on the
books of nonbank subsidiaries of the reporting bank
holding company (e.g., loans to the parent bank holding
company). Report such balances in item 15(a).
Exclude any loans or leases the subsidiaries have sold or
charged off. Report the combined book value of all loans
and leases before deduction of the allowance for loan and
lease losses. The amount should be reported net of
unearned income (to the extent possible), and deposits
accumulated for the payment of personal loans (hypothecated deposits).
Line Item 15(c) Total aggregate operating revenue
of nonbank subsidiaries.
Report the dollar amount of total aggregate operating
revenue of nonbank subsidiaries of the reporting bank
holding company. Nonbank operating revenue includes
the operating revenue of all foreign and domestic nonbank subsidiaries (as defined above) and their majorityowned direct and indirect subsidiaries. Operating revenue is defined as the sum of total interest income and
total noninterest income (before deduction of expenses
and extraordinary items).
PC-B-7

Schedule PC-B

Line Item 15(d) Total combined thrift assets
included in 15(a).

top-tier bank holding company does not have any thrift
subsidiaries to report.

Report the dollar amount of combined assets of federal
savings associations, federal savings banks and thrift
subsidiaries (including any thrift institution filing the
Thrift Financial Report) that are included in the amount
reported in line item 15(a) above. Enter ‘‘zero’’ if the
reporting top-tier bank holding company does not have
any thrift assets to report.

Line Item 15(h) Number of foreign nonbank
subsidiaries included in 15(e).

Line Item 15(e) Total combined foreign nonbank
subsidiary assets included in 15(a).

Line Item 16 Notes payable to special-purpose
subsidiaries that issued trust preferred securities
(included in Schedule PC, item 18(b) and item 5(b)
above).
Report the outstanding amount of notes payable by the
parent bank holding company to special-purpose subsidiaries that have issued ‘‘trust preferred securities.’’
Exclude from this item any portion of the notes payable
that does not directly relate to the amount of trust
preferred securities issued such as the amount relating to
the common stock of the special-purpose subsidiary. In
these transactions, a special-purpose subsidiary (typically, a trust) of the parent company issues preferred
securities and lends the proceeds of its issuance to its
parent company in exchange for a deeply subordinated
intercompany note from the parent company.
NOTE: The amount of notes payable to special-purpose
subsidiaries that have issued trust preferred securities
reported in this item should also be included as part of the
total amount reported in Schedule PC, item 18(b), ‘‘Balance due to nonbank subsidiaries,’’ and item 5(b) above.
See the instructions for Schedule PC, item 18(b), and
item 5(b) above.

Report the dollar amount of combined foreign nonbank
subsidiary assets that are included in the amount reported
in line item 15(a) above. Enter ‘‘zero’’ if the reporting
top-tier bank holding company does not have any foreign
nonbank subsidiary assets to report.
Line Item 15(f) Number of nonbank subsidiaries
included in 15(a).
Report the number of nonbank subsidiaries that have
been included in the total combined nonbank subsidiary
assets reported in item 15(a) above. Enter ‘‘zero’’ if the
reporting top-tier bank holding company does not have
any nonbank subsidiaries.
Line Item 15(g) Number of thrift subsidiaries
included in 15(d).
Report the number of federal savings associations, federal savings banks and thrift subsidiaries (including any
the total combined nonbank subsidiary assets reported
in line item 15(d) above. Enter ‘‘zero’’ if the reporting

PC-B-8

Report the number of foreign nonbank subsidiaries that
are included in the total combined nonbank subsidiary
assets reported in line item 15(e) above. Enter ‘‘zero’’ if
the reporting top-tier bank holding company does not
have any foreign nonbank subsidiaries to report.

Schedule PC-B

FR Y-9LP
June 2007

LINE ITEM INSTRUCTIONS FOR

Notes to the Parent Company Only
Financial Statements

This section has been provided to allow bank holding companies to provide
additional explanations of the content of specific items in the parent company
only Financial Statements. The reporting bank holding company should
include any transactions reported on Schedules PI through PC-B that it wishes
to explain or that have been separately disclosed in the bank holding
company’s quarterly reports to its shareholders, in its press releases, or on its
quarterly reports to the Securities and Exchange Commission (SEC). Also
include any transactions which previously would have appeared as footnotes to
Schedules PI through PC-B.
Report in the space provided the schedule and line item for which the holding
company is specifying additional information, a description of the transaction
and, in the column provided, the dollar amount associated with the transaction
being disclosed.

FR Y-9LP
Notes June 2007

LP Notes-1

Validity (V) Edits for the FR Y-9LP
(Effective as of March 31, 2007)

Edit
Edit Type
Target Item
Check
0125
Validity
PI-1a5
0135

Validity

PI-1b5

0150

Validity

PI-1c5

0170

Validity

PI-1f

0185

Validity

PI-2e

0195
0215
0230

Validity
Validity
Validity

PI-3
PI-6
PI-8

0300
0315

Validity
Validity

PI-8
PI-A(I)2h

0340
0355

Validity
Validity

PI-A(I)3
PI-A(II)6

0375

Validity

PI-A(III)13

0385

Validity

PI-A(IV)1

0395
0400

Validity
Validity

PI-A(IV)3
PC-4c

0402

Validity

PC-4f

MARCH 2007

Each edit in the checklist must balance, rounding errors are not allowed.
Sub
MDRM Schedule
Edit Test
Alg Edit Test
Series
bhcp
0520
PI
Sum of PI-1a1 through PI-1a4 must equal PI-1a5.
(bhcp0508 + bhcp0512 + bhcp0515 + bhcp0518) eq
bhcp0520
bhcp
1279
PI
Sum of PI-1b1 through PI-1b4 must equal PI-1b5.
(bhcp1275 + bhcp1276 + bhcp1277 + bhcp1278) eq
bhcp1279
bhcp
0210
PI
Sum of PI-1c1 through PI-1c4 must equal PI-1c5.
(bhcp0206 + bhcp0207 + bhcp0208 + bhcp0209) eq
bhcp0210
bhcp
4000
PI
Sum of PI-1a5, PI-1b5, PI-1c5, PI-1d and PI-1e must equal (bhcp0520 + bhcp1279 + bhcp0210 + bhcp4091 +
PI-1f.
bhcp0447) eq bhcp4000
bhcp
4130
PI
Sum of PI-2a through PI-2d must equal PI-2e.
(bhcp4135 + bhcp4073 + bhcp4230 + bhcp0522) eq
bhcp4130
bhcp
4250
PI
PI-1f minus PI-2e must equal PI-3.
(bhcp4000 - bhcp4130) eq bhcp4250
bhcp
0496
PI
Sum of PI-3 and PI-5 minus PI-4 must equal PI-6.
(bhcp4250 + bhcp4320 - bhcp4302) eq bhcp0496
bhcp
4340
PI
Sum of PI-6 through PI-7c must equal PI-8.
(bhcp0496 + bhcp3156 + bhcp3147 + bhcp3513) eq
bhcp4340
bhcp
4340
PI-A
PI-A(I)1 must equal PI-8.
bhpa4340 eq bhcp4340
bhcp
3618
PI-A
Sum of PI-A(I)2a through PI-A(I)2g must equal PI-A(I)2h. (bhcp3611 + bhcp3612 + bhcp3613 + bhcp3614 +
bhcp3615 + bhcp3616 + bhcp3617) eq bhcp3618
bhcp
3619
PI-A
Sum of PI-A(I)1 and PI-A(I)2h must equal PI-A(I)3.
(bhpa4340 + bhcp3618) eq bhcp3619
bhcp
6589
PI-A
Sum of PI-A(II)2, PI-A(II)4 and PI-A(II)5 minus the sum of ((bhcp6567 + bhcp6573 + bhcp6588) - (bhcp6552 +
PI-A(II)1 and PI-A(II)3 must equal PI-A(II)6.
bhcp6571)) eq bhcp6589
bhcp
6744
PI-A
Sum of PI-A(III)1, PI-A(III)3, PI-A(III)5, PI-A(III)7, PI-A(III)9 ((bhcp6590 + bhcp6592 + bhcp6600 + bhcp6607 +
and PI-A(III)12 minus the sum of PI-A(III)2, PI-A(III)4, PI- bhcp6619 + bhcp6743) - (bhcp6591 + bhcp6596 +
A(III)6, PI-A(III)8, PI-A(III)10 and PI-A(III)11 must equal PI- bhcp6604 + bhcp8518 + bhcp6741 + bhcp6742)) eq
A(III)13.
bhcp6744
bhcp
6758
PI-A
Sum of PI-A(I)3, PI-A(II)6 and PI-A(III)13 must equal PI- (bhcp3619 + bhcp6589 + bhcp6744) eq bhcp6758
A(IV)1.
bhcp
6775
PI-A
Sum of PI-A(IV)1 and PI-A(IV)2 must equal PI-A(IV)3.
(bhcp6758 + bhcp6773) eq bhcp6775
bhcp
0364
PC
Sum of PC-4a1 and PC-4a2 minus PC-4b must equal PC- ((bhcp0362 + bhcp0363) - bhcp2123)) eq bhcp0364
4c.
bhcp
2125
PC
Sum of PC-4c and PC-4d minus PC-4e must equal PC-4f. ((bhcp0364 + bhcp2165) - bhcp3123) eq bhcp2125

FR Y-9LP: CHK-1

Validity (V) Edits for the FR Y-9LP
(Effective as of March 31, 2007)

Edit
Edit Type
Target Item
Check
0406
Validity
PC-10

0407
0408

Validity
Validity

PC-10
PC-20h

0410

Validity

PC-21

0412
0416

Validity
Validity

PC-21
PC-A3b2

0417
0420

Validity
Validity

PC-5
PC-B11b

0425

Validity

PC-B14

0427

Validity

PC-B15e

0428

Validity

PC-B15f

MARCH 2007

Each edit in the checklist must balance, rounding errors are not allowed.
Sub
MDRM Schedule
Edit Test
Alg Edit Test
Series
bhcp
2170
PC
Sum of PC-1a through PC-3 and PC-4f through PC-9c
(bhcp5993 + bhcp0010 + bhcp0400 + bhcp6791+
must equal PC-10.
bhcp1299 + bhcp0277 + bhcp2125 + bhcp0365 +
bhcp2145 + bhcp3163 + bhcp3164 + bhcp3165 +
bhcp2160 + bhcp3602 + bhcp3603 + bhcp3604) eq
bhcp2170
bhcp
2170
PC
PC-10 must be greater than zero.
bhcp2170 gt 0
bhcp
3210
PC
Sum of PC-20a through PC-20f must equal PC-20h.
(bhcp3283 + bhcp3230 + bhcp3240 + bhcp3247 +
bhcpb530 + bhcpa130) eq bhcp3210
bhcp
3300
PC
Sum of PC-11 through PC-18c and PC-20h must equal PC- (bhcp2200 + bhcp0279 + bhcp2309 + bhcp2332 +
21.
bhcp0368 + bhcp4062 + bhcp2930 + bhcp3605 +
bhcp3606 + bhcp3607 + bhcp3210) eq bhcp3300
bhcp
3300
PC
PC-21 must equal PC-10.
bhcp3300 eq bhcp2170
bhcp
0205
PC-A
Sum of PC-A1a1 through PC-A3b2 must equal PC-A4.
(bhcp3239 + bhcp3238 + bhcp4485 + bhcp0533 +
bhcp0534 + bhcp1273 + bhcp0087 + bhcp0536 +
bhcp0537 + bhcp0538 + bhcp0201 + bhcp0202 +
bhcp0203 + bhcp0204 + bhcp0205) eq bhpa0365
bhcp
0365
PC-A
PC-A4 must equal PC-5.
bhpa0365 eq bhcp0365
bhcp
8517
PC-B
Sum of PC-B11a and PC-B11b must equal the sum of PC- (bhcp8516 + bhcp8517) eq (bhcp0400 + bhcp6791 +
2a through PC-2c.
bhcp1299)
bhcp
3152
PC-B
PC-B14 must be less than or equal to the sum of PC-13a bhcp3152 le (bhcp2309 + bhcp2332 + bhcp0368 +
through PC-14 and PC-16.
bhcp4062)
bhcp
2793
PC-B
The sum of PC-B15d and PC-B15e must be less than or (bhcp2792 + bhcp2793) le bhcp4778
equal to PC-B15a.
bhcp
2794
PC-B
The sum of PC-B15g and PC-B15h must be less than or (bhcp2796 + bhcp2831) le bhcp2794
equal to PC-B15f.

FR Y-9LP: CHK-2

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-1a1

Sub
MDRM Schedule
Series
bhcp
0508
PI

0500

bhcp

Intraseries

PI-1a2

MARCH 2007

0512

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-1

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-1a3

Sub
MDRM Schedule
Series
bhcp
0515
PI

0500

bhcp

Intraseries

PI-1a4

MARCH 2007

0518

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-2

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-1b1

Sub
MDRM Schedule
Series
bhcp
1275
PI

0500

bhcp

Intraseries

PI-1b2

MARCH 2007

1276

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-3

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-1b3

Sub
MDRM Schedule
Series
bhcp
1277
PI

0500

bhcp

Intraseries

PI-1b4

MARCH 2007

1278

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-4

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-1c1

Sub
MDRM Schedule
Series
bhcp
0206
PI

0500

bhcp

Intraseries

PI-1c2

MARCH 2007

0207

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-5

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-1c3

Sub
MDRM Schedule
Series
bhcp
0208
PI

0500

bhcp

Intraseries

PI-1c4

MARCH 2007

0209

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-6

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-2a

Sub
MDRM Schedule
Series
bhcp
4135
PI

0500

bhcp

Intraseries

PI-2b

MARCH 2007

4073

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-7

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-2d

Sub
MDRM Schedule
Series
bhcp
0522
PI

0500

bhcp

Intraseries

PI-M1

MARCH 2007

4647

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-8

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-M2

Sub
MDRM Schedule
Series
bhcp
4635
PI

0500

bhcp

Intraseries

PI-M3

MARCH 2007

4605

PI

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

FR Y-9LP: EDIT-9

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0500
Intraseries
PI-M4

Sub
MDRM Schedule
Series
bhcp
c254
PI

0510

Quality

PI-2b

bhcp

4073

PI

0513

Quality

PI-2b

bhcp

4073

PI

0515

Intraseries

PI-2b

bhcp

4073

PI

0520

Intraseries

PI-2b

bhcp

4073

PI

0530

Quality

PI-7a

bhcp

3156

PI

0540

Quality

PI-7b

bhcp

3147

PI

MARCH 2007

Edit Test
For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-1a1 through PI-1a4, PI-1b1 through PI-1b4, PI-1c1
through PI-1c4, PI-2a, PI-2b, PI-2d and PI-M1 through PIM4.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp0508-q1 ge bhcp0508-q2) and (bhcp0512-q1 ge
bhcp0512-q2) and (bhcp0515-q1 ge bhcp0515-q2) and
(bhcp0518-q1 ge bhcp0518-q2) and (bhcp1275-q1 ge
bhcp1275-q2) and (bhcp1276-q1 ge bhcp1276-q2) and
(bhcp1277-q1 ge bhcp1277-q2) and (bhcp1278-q1 ge
bhcp1278-q2) and (bhcp0206-q1 ge bhcp0206-q2) and
(bhcp0207-q1 ge bhcp0207-q2) and (bhcp0208-q1 ge
bhcp0208-q2) and (bhcp0209-q1 ge bhcp0209-q2) and
(bhcp4135-q1 ge bhcp4135-q2) and (bhcp4073-q1 ge
bhcp4073-q2) and (bhcp0522-q1 ge bhcp0522-q2) and
(bhcp4647-q1 ge bhcp4647-q2) and (bhcp4635-q1 ge
bhcp4635-q2) and (bhcp4605-q1 ge bhcp4605-q2) and
(bhcpc254-q1 ge bhcpc254-q2))

For March, if the sum of PC-11 through PC-14 and PC-16
is greater than zero, then PI-2b should be greater than
zero.
For March, if PI-2b is greater than zero, then the sum of
PC-11 through PC-14 and PC-16 should be greater than
zero.
For June, September, and December, if the sum of PC-11
through PC-14 and PC-16 is greater than zero, then PI-2b
(current minus previous) should be greater than zero.

if ((mm-q1 eq 03) and ((bhcp2200-q1 + bhcp0279-q1 +
bhcp2309-q1 + bhcp2332-q1 + bhcp0368-q1 + bhcp4062q1) gt 0)) then bhcp4073-q1 gt 0
if ((mm-q1 eq 03) and (bhcp4073 gt 0)) then ((bhcp2200q1 + bhcp0279-q1 + bhcp2309-q1 + bhcp2332-q1 +
bhcp0368-q1 + bhcp4062-q1) gt 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhcp2200-q1 + bhcp0279-q1 + bhcp2309-q1 + bhcp2332q1 + bhcp0368-q1 + bhcp4062-q1) gt 0)) then ((bhcp4073q1 - bhcp4073-q2) gt 0)
For June, September, and December, if PI-2b (current
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
minus previous) is greater than zero, then the sum of PC- (bhcp4073-q1 - bhcp4073-q2 gt 0)) then ((bhcp2200-q1 +
11 through PC-14 and PC-16 should be greater than zero. bhcp0279-q1 + bhcp2309-q1 + bhcp2332-q1 + bhcp0368q1 + bhcp4062-q1) gt 0)
If PI-1a1 or PI-7a does not equal zero or null, then PCif (bhcp0508 or bhcp3156 ne 0 or null) then (bhcp3239 ne
A1a1 should not equal zero or null.
0 or null)
If PI-1b1 or PI-7b does not equal zero or null, then PCif (bhcp1275 or bhcp3147 ne 0 or null) then (bhcp1273 ne
A2a1 should not equal zero or null.
0 or null)

FR Y-9LP: EDIT-10

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0550
Quality
PI-7c

Sub
MDRM Schedule
Series
bhcp
3513
PI

0575
0585

Quality
Quality

PI-Mem1
PI-Mem2

bhcp
bhcp

4647
4635

PI
PI

0595

Quality

PI-Mem3

bhcp

4605

PI

0650
0655

Quality
Quality

PI-Mem4
PI-Mem4

bhcp
bhcp

c254
c254

PI
PI

0660

Interseries

PI-8

bhcp

4340

PI

0662

Intraseries

PI-A(II)1

bhcp

6552

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(II)1, PI-A(II)2, PI-A(II)3 and PI-A(II)4.

0662

Intraseries

PI-A(II)2

bhcp

6567

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(II)1, PI-A(II)2, PI-A(II)3 and PI-A(II)4.

0662

Intraseries

PI-A(II)3

bhcp

6571

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(II)1, PI-A(II)2, PI-A(II)3 and PI-A(II)4.

0662

Intraseries

PI-A(II)4

bhcp

6573

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(II)1, PI-A(II)2, PI-A(II)3 and PI-A(II)4.

MARCH 2007

Edit Test

Alg Edit Test

If PI-1c1 or PI-7c does not equal zero or null, then PCA3a1 should not equal zero or null.
PI-Mem1 should be less than or equal to PI-2e.
PI-Mem2 should be less than or equal to the sum of PC-4c
and PC-4d.
PI-Mem3 should be less than or equal to the sum of PC-4c
and PC-4d.
PI-Mem4 should be less than or equal to PI-2d.
If PC-B16 is greater than zero, then PI-Mem4 should be
greater than zero.
PI-8 should be equal to HI-13 (+/-3).

if (bhcp0206 or bhcp3513 ne 0 or null) then (bhcp0201 ne
0 or null)
bhcp4647 le bhcp4130
bhcp4635 le (bhcp0364 + bhcp2165)
bhcp4605 le (bhcp0364 + bhcp2165)
bhcpc254 le bhcp0522
if bhcpc255 gt 0 then bhcpc254 gt 0
1. if bhck2170 ge 10000000 then (bhcp4340 le bhck4340
+ 500) and (bhcp4340 ge bhck4340 - 500); 2. if bhck2170
lt 10000000 then (bhcp4340 le bhck4340 + 3) and
(bhcp4340 ge bhck4340 - 3)
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6552-q1 ge bhcp6552-q2) and (bhcp6567-q1 ge
bhcp6567-q2) and (bhcp6571-q1 ge bhcp6571-q2) and
(bhcp6573-q1 ge bhcp6573-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6552-q1 ge bhcp6552-q2) and (bhcp6567-q1 ge
bhcp6567-q2) and (bhcp6571-q1 ge bhcp6571-q2) and
(bhcp6573-q1 ge bhcp6573-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6552-q1 ge bhcp6552-q2) and (bhcp6567-q1 ge
bhcp6567-q2) and (bhcp6571-q1 ge bhcp6571-q2) and
(bhcp6573-q1 ge bhcp6573-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6552-q1 ge bhcp6552-q2) and (bhcp6567-q1 ge
bhcp6567-q2) and (bhcp6571-q1 ge bhcp6571-q2) and
(bhcp6573-q1 ge bhcp6573-q2))

FR Y-9LP: EDIT-11

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0664
Intraseries
PI-A(III)1

Sub
MDRM Schedule
Series
bhcp
6590
PI-A

0664

Intraseries

PI-A(III)10

bhcp

6741

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

0664

Intraseries

PI-A(III)11

bhcp

6742

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

MARCH 2007

Edit Test
For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))

FR Y-9LP: EDIT-12

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0664
Intraseries
PI-A(III)2

Sub
MDRM Schedule
Series
bhcp
6591
PI-A

0664

Intraseries

PI-A(III)3

bhcp

6592

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

0664

Intraseries

PI-A(III)4

bhcp

6596

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

MARCH 2007

Edit Test
For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))

FR Y-9LP: EDIT-13

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0664
Intraseries
PI-A(III)5

Sub
MDRM Schedule
Series
bhcp
6600
PI-A

0664

Intraseries

PI-A(III)6

bhcp

6604

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

0664

Intraseries

PI-A(III)7

bhcp

6607

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

MARCH 2007

Edit Test
For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))

FR Y-9LP: EDIT-14

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0664
Intraseries
PI-A(III)8

Sub
MDRM Schedule
Series
bhcp
8518
PI-A

0664

Intraseries

PI-A(III)9

bhcp

6619

PI-A

For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

0665

Quality

PI-A(IV)3

bhcp

6775

PI-A

PI-A(IV)3 should equal the sum of PC-1a, PC-1b, PC-9a,
PC-9b, and PC-9c. (+/-2k)

0666

Interseries

PC-1b

bhcp

0010

PC

0668

Interseries

PC-2c

bhcp

1299

PC

0670
0672

Interseries
Interseries

PC-3
PC-4f

bhcp
bhcp

0277
2125

PC
PC

0674
0676
0678
0680

Interseries
Interseries
Interseries
Interseries

PC-6
PC-7b
PC-10
PC-11

bhcp
bhcp
bhcp
bhcp

2145
3164
2170
2200

PC
PC
PC
PC

PC-1b should be less than or equal to the sum of HC-1a,
HC-1b1, and HC-1b2.
Sum of PC-2a, PC-2b, and PC-2c should be less than or
equal to the sum of HC-2a and HC-2b.
PC-3 should be less than or equal to HC-3b.
PC-4f should be less than or equal to the sum of HC-4a
and HC-4d.
PC-6 should be less than or equal to HC-6.
PC-7b should be less than or equal to HC-M12a.
PC-10 should be less than or equal to HC-12.
PC-11 should be less than or equal to the sum of HC-13a1
through HC-13b2.

MARCH 2007

Edit Test
For June, September, and December, the current period
should be greater than or equal to the previous period for
PI-A(III)1 through PI-A(III)11.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhcp6590-q1 ge bhcp6590-q2) and (bhcp6591-q1 ge
bhcp6591-q2) and (bhcp6592-q1 ge bhcp6592-q2) and
(bhcp6596-q1 ge bhcp6596-q2) and (bhcp6600-q1 ge
bhcp6600-q2) and (bhcp6604-q1 ge bhcp6604-q2) and
(bhcp6607-q1 ge bhcp6607-q2) and (bhcp8518-q1 ge
bhcp8518-q2) and (bhcp6619-q1 ge bhcp6619-q2) and
(bhcp6741-q1 ge bhcp6741-q2) and (bhcp6742-q1 ge
bhcp6742-q2))
bhcp6775 ge (bhcp5993 + bhcp0010 + bhcp3602 +
bhcp3603 + bhcp3604) - 2) and bhcp6775 le (bhcp5993 +
bhcp0010 + bhcp3602 + bhcp3603 + bhcp3604) + 2)
bhcp0010 le (bhck0081 + bhck0395 + bhck0397)
(bhcp0400 + bhcp6791 + bhcp1299) le (bhck1754 +
bhck1773)
bhcp0277 le bhckb989
bhcp2125 le (bhck5369 + bhckb529)
bhcp2145 le bhck2145
bhcp3164 le bhck3164
bhcp2170 le bhck2170
bhcp2200 le (bhdm6631 + bhdm6636 + bhfn6631 +
bhfn6636)
FR Y-9LP: EDIT-15

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Check
0682
0684
0686
0688
0691
0693

Edit Type
Interseries
Interseries
Interseries
Interseries
Interseries
Interseries

0695

Target Item
PC-12
PC-13a
PC-13b
PC-14
PC-16
PC-17

Sub
Series
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

0279
2309
2332
0368
4062
2930

PC
PC
PC
PC
PC
PC

Interseries

PC-20h

bhcp

3210

PC

0697

Interseries

PC-A3a2a

bhcp

0202

PC-A

0699

Interseries

PC-A3a2b

bhcp

0203

PC-A

0705

Quality

PC-B1

bhcp

0543

PC-B

0715

Quality

PC-B2

bhcp

3409

PC-B

0725

Quality

PC-B3

bhcp

3609

PC-B

0730

Interseries

PC-B4c

bhcp

0542

PC-B

0740
0750
0760
0785

Quality
Quality
Quality
Quality

PC-B5a
PC-B5b
PC-B5c
PC-B6

bhcp
bhcp
bhcp
bhcp

0467
1274
0539
3298

PC-B
PC-B
PC-B
PC-B

0795

Quality

PC-B8

bhcp

1616

PC-B

0810

Quality

PC-B10

bhcp

0416

PC-B

MARCH 2007

MDRM

Schedule

Edit Test

Alg Edit Test

PC-12 should be less than or equal to HC-14b.
PC-13a should be less than or equal to HC-M14a.
PC-13b should be less than or equal to HC-M14b.
PC-14 should be less than or equal to HC-M14c.
PC-16 should be less than or equal to HC-19a.
Sum of PC-11 through PC-17 should be less than or equal
to HC-21.
PC-20h should be equal to HC-28 (+/-3k).

bhcp0279 le bhckb995
bhcp2309 le bhck2309
bhcp2332 le bhck2332
bhcp0368 le bhck2333
bhcp4062 le bhck4062
(bhcp2200 + bhcp0279 + bhcp2309 + bhcp2332 +
bhcp0368 + bhcp4062 + bhcp2930) le bhck2948
1. if bhck2170 ge 10000000 then bhcp3210 le (bhck3210
+ 500) and bhcp3210 ge (bhck3210 - 500); 2. if bhck2170
lt 10000000 then bhcp3210 le (bhck3210 + 3) and
bhcp3210 ge (bhck3210 - 3)
(bhcp3163 + bhcp3238 + bhcp0087 + bhcp0202) le
bhck3163
(bhcp3164 + bhcp3165 + bhcp4485 + bhcp0536 +
bhcp0203) le (bhck3164 + bhckb026 + bhck5507)

Sum of PC-7a, PC-A1a2a, PC-A2a2a, and PC-A3a2a
should be less than or equal to HC-10a.
Sum of PC-7b, PC-7c, PC-A1a2b, PC-A2a2b, and PCA3a2b should be less than or equal to the sum of HCM12a, HC-M12b and HC-M12c.
PC-B1 should be less than or equal to the sum of PC-1a
through PC-3, PC-4c, PC-4d, PC-5, and PC-8.

bhcp0543 le (bhcp5993 + bhcp0010 + bhcp0400 +
bhcp6791 + bhcp1299 + bhcp0277 + bhcp0364 +
bhcp2165 + bhcp0365 + bhcp2160)
PC-B2 should be less than or equal to the sum of PC-16 bhcp3409 le (bhcp4062 +bhcp3605 + bhcp3606 +
and PC-18a through PC-18c.
bhcp3607)
PC-B3 should be less than or equal to the sum of PC-11, bhcp3609 le (bhcp2200 + bhcp0279 + bhcp2930 +
PC-12, and PC-17 through PC-18c.
bhcp3605 + bhcp3606 + bhcp3607)
Sum of PC-B4a, PC-B4b, and PC-B4c should be less than (bhcp0540 + bhcp0541 + bhcp0542) le (bhck3190 +
or equal to the sum of HC-16 and HC-19a.
bhck4062)
PC-B5a should be less than or equal to PC-18a.
bhcp0467 le bhcp3605
PC-B5b should be less than or equal to PC-18b.
bhcp1274 le bhcp3606
PC-B5c should be less than or equal to PC-18c.
bhcp0539 le bhcp3607
PC-B6 should be less than or equal to the sum of PC-14, bhcp3298 le (bhcp0368 + bhcp4062 + bhcp3605 +
PC-16, and PC-18a through PC-18c.
bhcp3606 + bhcp3607)
Sum of PC-B7a, PC-B7b, and PC-B8 should be less than (bhcp1407 + bhcp1403 + bhcp1616) le (bhcp0364 +
or equal to the sum of PC-4c and PC-4d.
bhcp2165)
PC-B10 should be less than or equal to the sum of PC-2a bhcp0416 le (bhcp0400 + bhcp6791 + bhcp1299)
through PC-2c.
FR Y-9LP: EDIT-16

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0820
Interseries
PC-B15a

Sub
MDRM Schedule
Series
bhcp
4778
PC-B

0825

Intraseries

PC-B15a

bhcp

4778

PC-B

0831

Intraseries

PC-B15d

bhcp

2792

PC-B

0833

Intraseries

PC-B15e

bhcp

2793

PC-B

0855

Quality

PC-B15f

bhcp

2794

PC-B

0860

Quality

PC-B15f

bhcp

2794

PC-B

0875

Quality

PC-B15g

bhcp

2796

PC-B

0880

Quality

PC-B15g

bhcp

2796

PC-B

0895

Quality

PC-B15h

bhcp

2831

PC-B

0900

Quality

PC-B15h

bhcp

2831

PC-B

0910

Quality

PC-B15a

bhcp

4778

PC-B

0910

Quality

PC-B15b

bhcp

c427

PC-B

MARCH 2007

Edit Test

Alg Edit Test

PC-B15a should be less than or equal to 25% of HC-12.

bhcp4778 le (.25 * bhck2170)

If PC-B15f (previous) equals PC-B15f (current) and PCB15a (previous) is greater than zero, then PC-B15a
(current minus previous) divided by PC-B15a (previous)
should not exceed +/- 20%.
If PC-B15f (previous) equals PC-B15f (current) and PCB15d (previous) is greater than zero, then PC-B15d
(current minus previous) divided by PC-B15d (previous)
should not exceed +/- 20%.
If PC-B15f (previous) equals PC-B15f (current) and PCB15e (previous) is greater than zero, then PC-B15e
(current minus previous) divided by PC-B15e (previous)
should not exceed +/- 20%.
If PC-B15a is greater than zero, then PC-B15f should be
greater than zero.
If PC-B15f is greater than zero, then PC-B15a should be
greater than zero.
If PC-B15d is greater than zero, then PC-B15g should be
greater than zero.
If PC-B15g is greater than zero, then PC-B15d should be
greater than zero.
If PC-B15e is greater than zero, then PC-B15h should be
greater than zero.
If PC-B15h is greater than zero, then PC-B15e should be
greater than zero.
All lower tiers should leave items PC-B15a through PCB15h null.

if ((bhcp2794-q2 eq bhcp2794-q1) and (bhcp4778-q2 gt
0)) then ((((bhcp4778-q1 - bhcp4778-q2) / bhcp4778-q2)
ge -0.2) and (((bhcp4778-q1 - bhcp4778-q2) / bhcp4778q2) le 0.2))
if ((bhcp2796-q2 eq bhcp2796-q1) and (bhcp2792-q2 gt
0)) then ((((bhcp2792-q1 - bhcp2792-q2) / bhcp2792-q2)
ge -0.2) and (((bhcp2792-q1 - bhcp2792-q2) / bhcp2792q2) le 0.2))
if ((bhcp2831-q2 eq bhcp2831-q1) and (bhcp2793-q2 gt
0)) then ((((bhcp2793-q1 - bhcp2793-q2) / bhcp2793-q2)
ge -0.2) and (((bhcp2793-q1 - bhcp2793-q2) / bhcp2793q2) le 0.2))
if bhcp4778 gt 0 then bhcp2794 gt 0

All lower tiers should leave items PC-B15a through PCB15h null.

if bhcp2794 gt 0 then bhcp4778 gt 0
if bhcp2792 gt 0 then bhcp2796 gt 0
if bhcp2796 gt 0 then bhcp2792 gt 0
if bhcp2793 gt 0 then bhcp2831 gt 0
if bhcp2831 gt 0 then bhcp2793 gt 0
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
FR Y-9LP: EDIT-17

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
0910
Quality
PC-B15c

Sub
MDRM Schedule
Series
bhcp
c428
PC-B

0910

Quality

PC-B15d

bhcp

2792

PC-B

All lower tiers should leave items PC-B15a through PCB15h null.

0910

Quality

PC-B15e

bhcp

2793

PC-B

All lower tiers should leave items PC-B15a through PCB15h null.

0910

Quality

PC-B15f

bhcp

2794

PC-B

All lower tiers should leave items PC-B15a through PCB15h null.

0910

Quality

PC-B15g

bhcp

2796

PC-B

All lower tiers should leave items PC-B15a through PCB15h null.

0910

Quality

PC-B15h

bhcp

2831

PC-B

All lower tiers should leave items PC-B15a through PCB15h null.

0915
0917

Quality
Quality

PC-B16
PC-B16

bhcp
bhcp

c255
c255

PC-B
PC-B

0920
0922

Quality
Quality

PC-B16
PC-B16

bhcp
bhcp

c255
c255

PC-B
PC-B

0925

Interseries

PC-B16

bhcp

c255

PC-B

1000

Quality

FN1

bhcp

5485

Notes

PC-B16 should be less than or equal to PC-18b.
If PC-B16 is greater than zero, then PC-B5b should be
greater than zero.
PC-B16 should be less than or equal to PC-B5b.
If PI-Mem4 is greater than zero, then PC-B16 should be
greater than zero.
If HC-19b is greater than zero, then PC-B16 should be
greater than zero.
If financial data is not equal to null or zero, then text data
should not be null.

MARCH 2007

Edit Test
All lower tiers should leave items PC-B15a through PCB15h null.

Alg Edit Test
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
if the reporting institution is a lower-tier then bhcp4778 eq
null and bhcpc427 eq null and bhcpc428 eq null and
bhcp2792 eq null and bhcp2793 eq null and bhcp2794 eq
null and bhcp2796 eq null and bhcp2831 eq null
bhcpc255 le bhcp3606
if bhcpc255 gt 0 then bhcp1274 gt 0
bhcpc255 le bhcp1274
if bhcpc254 gt 0 then bhcpc255 gt 0
if bhckc699 gt 0 then bhcpc255 gt 0
if bhcp5485 ne null and bhcp5485 ne 0 then text5485 ne
null
FR Y-9LP: EDIT-18

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Edit Type
Target Item
Check
1001
Quality
FN1

Sub
MDRM Schedule
Series
text
5485
Notes

1002

Quality

FN2

bhcp

5486

Notes

1003

Quality

FN2

text

5486

Notes

1004

Quality

FN3

bhcp

5487

Notes

1005

Quality

FN3

text

5487

Notes

1006

Quality

FN4

bhcp

5488

Notes

1007

Quality

FN4

text

5488

Notes

1008

Quality

FN5

bhcp

5489

Notes

1009

Quality

FN5

text

5489

Notes

9000
9000
9000
9000
9000
9000
9000
9000
9000
9000
9010
9010
9010
9010
9010
9020

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

PI-1a1
PI-1a2
PI-1a3
PI-1a4
PI-1a5
PI-1b1
PI-1b2
PI-1b3
PI-1b4
PI-1b5
PI-1c1
PI-1c2
PI-1c3
PI-1c4
PI-1c5
PI-1d

bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

0508
0512
0515
0518
0520
1275
1276
1277
1278
1279
0206
0207
0208
0209
0210
4091

PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI

MARCH 2007

Edit Test
If text data is not equal to null, then financial data should
not equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should
not equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should
not equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should
not equal null or zero.
If financial data is not equal to null or zero, then text data
should not be null.
If text data is not equal to null, then financial data should
not equal null or zero.
PI-1a1 should not be null and should not be negative.
PI-1a2 should not be null and should not be negative.
PI-1a3 should not be null and should not be negative.
PI-1a4 should not be null and should not be negative.
PI-1a5 should not be null and should not be negative.
PI-1b1 should not be null and should not be negative.
PI-1b2 should not be null and should not be negative.
PI-1b3 should not be null and should not be negative.
PI-1b4 should not be null and should not be negative.
PI-1b5 should not be null and should not be negative.
PI-1c1 should not be negative.
PI-1c2 should not be negative.
PI-1c3 should not be negative.
PI-1c4 should not be negative.
PI-1c5 should not be negative.
PI-1d should not be null.

Alg Edit Test
if text5485 ne null then bhcp5485 ne null and bhcp5485 ne
0
if bhcp5486 ne null and bhcp5486 ne 0 then text5486 ne
null
if text5486 ne null then bhcp5486 ne null and bhcp5486 ne
0
if bhcp5487 ne null and bhcp5487 ne 0 then text5487 ne
null
if text5487 ne null then bhcp5487 ne null and bhcp5487 ne
0
if bhcp5488 ne null and bhcp5488 ne 0 then text5488 ne
null
if text5488 ne null then bhcp5488 ne null and bhcp5488 ne
0
if bhcp5489 ne null and bhcp5489 ne 0 then text5489 ne
null
if text5489 ne null then bhcp5489 ne null and bhcp5489 ne
0
bhcp0508 ne null and bhcp0508 ge 0
bhcp0512 ne null and bhcp0512 ge 0
bhcp0515 ne null and bhcp0515 ge 0
bhcp0518 ne null and bhcp0518 ge 0
bhcp0520 ne null and bhcp0520 ge 0
bhcp1275 ne null and bhcp1275 ge 0
bhcp1276 ne null and bhcp1276 ge 0
bhcp1277 ne null and bhcp1277 ge 0
bhcp1278 ne null and bhcp1278 ge 0
bhcp1279 ne null and bhcp1279 ge 0
bhcp0206 ge 0 or bhcp0206 eq null
bhcp0207 ge 0 or bhcp0207 eq null
bhcp0208 ge 0 or bhcp0208 eq null
bhcp0209 ge 0 or bhcp0209 eq null
bhcp0210 ge 0 or bhcp0210 eq null
bhcp4091 ne null
FR Y-9LP: EDIT-19

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Check
9020
9030
9030
9030
9040
9050
9050
9060
9060
9060
9060
9060
9060
9060
9060
9070

Edit Type
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

9070

Target Item
PI-1e
PI-1f
PI-2a
PI-2b
PI-2c
PI-2d
PI-2e
PI-3
PI-4
PI-5
PI-6
PI-7a
PI-7b
PI-7c
PI-8
PI-Mem1

Sub
Series
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

0447
4000
4135
4073
4230
0522
4130
4250
4302
4320
0496
3156
3147
3513
4340
4647

PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI
PI

PI-1e should not be null.
PI-1f should not be null and should not be negative.
PI-2a should not be null and should not be negative.
PI-2b should not be null and should not be negative.
PI-2c should not be null.
PI-2d should not be null and should not be negative.
PI-2e should not be null and should not be negative.
PI-3 should not be null.
PI-4 should not be null.
PI-5 should not be null.
PI-6 should not be null.
PI-7a should not be null.
PI-7b should not be null.
PI-7c should not be null.
PI-8 should not be null.
PI-Mem1 should not be null and should not be negative.

bhcp0447 ne null
bhcp4000 ne null and bhcp4000 ge 0
bhcp4135 ne null and bhcp4135 ge 0
bhcp4073 ne null and bhcp4073 ge 0
bhcp4230 ne null
bhcp0522 ne null and bhcp0522 ge 0
bhcp4130 ne null and bhcp4130 ge 0
bhcp4250 ne null
bhcp4302 ne null
bhcp4320 ne null
bhcp0496 ne null
bhcp3156 ne null
bhcp3147 ne null
bhcp3513 ne null
bhcp4340 ne null
bhcp4647 ne null and bhcp4647 ge 0

Quality

PI-Mem2

bhcp

4635

PI

PI-Mem2 should not be null and should not be negative.

bhcp4635 ne null and bhcp4635 ge 0

9070

Quality

PI-Mem3

bhcp

4605

PI

PI-Mem3 should not be null and should not be negative.

bhcp4605 ne null and bhcp4605 ge 0

9070

Quality

PI-Mem4

bhcp

c254

PI

PI-Mem4 should not be null and should not be negative.

bhcpc254 ne null and bhcpc254 ge 0

9080
9080
9080
9080
9080
9080
9080
9080
9080
9080
9090

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

PI-A(I)1
PI-A(I)2a
PI-A(I)2b
PI-A(I)2c
PI-A(I)2d
PI-A(I)2e
PI-A(I)2f
PI-A(I)2g
PI-A(I)2h
PI-A(I)3
PI-A(II)1

bhpa
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

4340
3611
3612
3613
3614
3615
3616
3617
3618
3619
6552

PI-A
PI-A
PI-A
PI-A
PI-A
PI-A
PI-A
PI-A
PI-A
PI-A
PI-A

PI-A(I)1 should not be null.
PI-A(I)2a should not be null.
PI-A(I)2b should not be null.
PI-A(I)2c should not be null.
PI-A(I)2d should not be null.
PI-A(I)2e should not be null.
PI-A(I)2f should not be null.
PI-A(I)2g should not be null.
PI-A(I)2h should not be null.
PI-A(I)3 should not be null.
PI-A(II)1 should not be null and should not be negative.

bhpa4340 ne null
bhcp3611 ne null
bhcp3612 ne null
bhcp3613 ne null
bhcp3614 ne null
bhcp3615 ne null
bhcp3616 ne null
bhcp3617 ne null
bhcp3618 ne null
bhcp3619 ne null
bhcp6552 ne null and bhcp6552 ge 0

MARCH 2007

MDRM

Schedule

Edit Test

Alg Edit Test

FR Y-9LP: EDIT-20

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Check
9090
9090
9090
9100
9100
9110

Edit Type
Quality
Quality
Quality
Quality
Quality
Quality

9110

Target Item
PI-A(II)2
PI-A(II)3
PI-A(II)4
PI-A(II)5
PI-A(II)6
PI-A(III)1

Sub
Series
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

6567
6571
6573
6588
6589
6590

PI-A
PI-A
PI-A
PI-A
PI-A
PI-A

PI-A(II)2 should not be null and should not be negative.
PI-A(II)3 should not be null and should not be negative.
PI-A(II)4 should not be null and should not be negative.
PI-A(II)5 should not be null.
PI-A(II)6 should not be null.
PI-A(III)1 should not be null and should not be negative.

bhcp6567 ne null and bhcp6567 ge 0
bhcp6571 ne null and bhcp6571 ge 0
bhcp6573 ne null and bhcp6573 ge 0
bhcp6588 ne null
bhcp6589 ne null
bhcp6590 ne null and bhcp6590 ge 0

Quality

PI-A(III)2

bhcp

6591

PI-A

PI-A(III)2 should not be null and should not be negative.

bhcp6591 ne null and bhcp6591 ge 0

9110

Quality

PI-A(III)3

bhcp

6592

PI-A

PI-A(III)3 should not be null and should not be negative.

bhcp6592 ne null and bhcp6592 ge 0

9110

Quality

PI-A(III)4

bhcp

6596

PI-A

PI-A(III)4 should not be null and should not be negative.

bhcp6596 ne null and bhcp6596 ge 0

9110

Quality

PI-A(III)5

bhcp

6600

PI-A

PI-A(III)5 should not be null and should not be negative.

bhcp6600 ne null and bhcp6600 ge 0

9110

Quality

PI-A(III)6

bhcp

6604

PI-A

PI-A(III)6 should not be null and should not be negative.

bhcp6604 ne null and bhcp6604 ge 0

9110

Quality

PI-A(III)7

bhcp

6607

PI-A

PI-A(III)7 should not be null and should not be negative.

bhcp6607 ne null and bhcp6607 ge 0

9110

Quality

PI-A(III)8

bhcp

8518

PI-A

PI-A(III)8 should not be null and should not be negative.

bhcp8518 ne null and bhcp8518 ge 0

9110

Quality

PI-A(III)9

bhcp

6619

PI-A

PI-A(III)9 should not be null and should not be negative.

bhcp6619 ne null and bhcp6619 ge 0

9110

Quality

PI-A(III)10

bhcp

6741

PI-A

PI-A(III)10 should not be null and should not be negative. bhcp6741 ne null and bhcp6741 ge 0

9110

Quality

PI-A(III)11

bhcp

6742

PI-A

PI-A(III)11 should not be null and should not be negative. bhcp6742 ne null and bhcp6472 ge 0

9120
9120
9120
9120
9120
9130
9130

Quality
Quality
Quality
Quality
Quality
Quality
Quality

PI-A(III)12
PI-A(III)13
PI-A(IV)1
PI-A(IV)2
PI-A(IV)3
PC-1a
PC-1b

bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

6743
6744
6758
6773
6775
5993
0010

PI-A
PI-A
PI-A
PI-A
PI-A
PC
PC

PI-A(III)12 should not be null.
PI-A(III)13 should not be null.
PI-A(IV)1 should not be null.
PI-A(IV)2 should not be null.
PI-A(IV)3 should not be null.
PC-1a should not be null and should not be negative.
PC-1b should not be null and should not be negative.

MARCH 2007

MDRM

Schedule

Edit Test

Alg Edit Test

bhcp6743 ne null
bhcp6744 ne null
bhcp6758 ne null
bhcp6773 ne null
bhcp6775 ne null
bhcp5993 ne null and bhcp5993 ge 0
bhcp0010 ne null and bhcp0010 ge 0
FR Y-9LP: EDIT-21

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Check
9130
9130
9130
9130
9130
9130
9130
9130
9130
9130
9130
9140
9150
9150
9150
9160
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
9170

Edit Type
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

Target Item
PC-2a
PC-2b
PC-2c
PC-3
PC-4a1
PC-4a2
PC-4b
PC-4c
PC-4d
PC-4e
PC-4f
PC-5
PC-6
PC-7a
PC-7b
PC-7c
PC-8
PC-9a
PC-9b
PC-9c
PC-10
PC-11
PC-12
PC-13a
PC-13b
PC-14
PC-16
PC-17
PC-18a
PC-18b
PC-18c
PC-20a
PC-20b
PC-20c

MARCH 2007

Sub
Series
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

MDRM
0400
6791
1299
0277
0362
0363
2123
0364
2165
3123
2125
0365
2145
3163
3164
3165
2160
3602
3603
3604
2170
2200
0279
2309
2332
0368
4062
2930
3605
3606
3607
3283
3230
3240

Schedule
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC
PC

Edit Test
PC-2a should not be null and should not be negative.
PC-2b should not be null and should not be negative.
PC-2c should not be null and should not be negative.
PC-3 should not be null and should not be negative.
PC-4a1 should not be null and should not be negative.
PC-4a2 should not be null and should not be negative.
PC-4b should not be null and should not be negative.
PC-4c should not be null and should not be negative.
PC-4d should not be null and should not be negative.
PC-4e should not be null and should not be negative.
PC-4f should not be null and should not be negative.
PC-5 should not be null.
PC-6 should not be null and should not be negative.
PC-7a should not be null and should not be negative.
PC-7b should not be null and should not be negative.
PC-7c should not be null.
PC-8 should not be null and should not be negative.
PC-9a should not be null and should not be negative.
PC-9b should not be null and should not be negative.
PC-9c should not be null and should not be negative.
PC-10 should not be null and should not be negative.
PC-11 should not be null and should not be negative.
PC-12 should not be null and should not be negative.
PC-13a should not be null and should not be negative.
PC-13b should not be null and should not be negative.
PC-14 should not be null and should not be negative.
PC-16 should not be null and should not be negative.
PC-17 should not be null and should not be negative.
PC-18a should not be null and should not be negative.
PC-18b should not be null and should not be negative.
PC-18c should not be null and should not be negative.
PC-20a should not be null and should not be negative.
PC-20b should not be null and should not be negative.
PC-20c should not be null and should not be negative.

Alg Edit Test
bhcp0400 ne null and bhcp0400 ge 0
bhcp6791 ne null and bhcp6791 ge 0
bhcp1299 ne null and bhcp1299 ge 0
bhcp0277 ne null and bhcp0277 ge 0
bhcp0362 ne null and bhcp0362 ge 0
bhcp0363 ne null and bhcp0363 ge 0
bhcp2123 ne null and bhcp2123 ge 0
bhcp0364 ne null and bhcp0364 ge 0
bhcp2165 ne null and bhcp2165 ge 0
bhcp3123 ne null and bhcp3123 ge 0
bhcp2125 ne null and bhcp2125 ge 0
bhcp0365 ne null
bhcp2145 ne null and bhcp2145 ge 0
bhcp3163 ne null and bhcp3163 ge 0
bhcp3164 ne null and bhcp3164 ge 0
bhcp3165 ne null
bhcp2160 ne null and bhcp2160 ge 0
bhcp3602 ne null and bhcp3602 ge 0
bhcp3603 ne null and bhcp3603 ge 0
bhcp3604 ne null and bhcp3604 ge 0
bhcp2170 ne null and bhcp2170 ge 0
bhcp2200 ne null and bhcp2200 ge 0
bhcp0279 ne null and bhcp0279 ge 0
bhcp2309 ne null and bhcp2309 ge 0
bhcp2332 ne null and bhcp2332 ge 0
bhcp0368 ne null and bhcp0368 ge 0
bhcp4062 ne null and bhcp4062 ge 0
bhcp2930 ne null and bhcp2930 ge 0
bhcp3605 ne null and bhcp3605 ge 0
bhcp3606 ne null and bhcp3606 ge 0
bhcp3607 ne null and bhcp3607 ge 0
bhcp3283 ne null and bhcp3283 ge 0
bhcp3230 ne null and bhcp3230 ge 0
bhcp3240 ne null and bhcp3240 ge 0
FR Y-9LP: EDIT-22

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Check
9180
9180
9180
9180
9190
9190

Edit Type
Quality
Quality
Quality
Quality
Quality
Quality

9200
9200
9210

Target Item
PC-20d
PC-20e
PC-20f
PC-20h
PC-21
PC-A1a1

Sub
Series
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

3247
b530
a130
3210
3300
3239

PC
PC
PC
PC
PC
PC-A

PC-20d should not be null.
PC-20e should not be null.
PC-20f should not be null.
PC-20h should not be null.
PC-21 should not be null and should not be negative.
PC-A1a1 should not be null and should not be negative.

bhcp3247 ne null
bhcpb530 ne null
bhcpa130 ne null
bhcp3210 ne null
bhcp3300 ne null and bhcp3300 ge 0
bhcp3239 ne null and bhcp3239 ge 0

Quality
Quality
Quality

PC-A1a2a
PC-A1a2b
PC-A1b1

bhcp
bhcp
bhcp

3238
4485
0533

PC-A
PC-A
PC-A

PC-A1a2a should not be null.
PC-A1a2b should not be null.
PC-A1b1 should not be null and should not be negative.

bhcp3238 ne null
bhcp4485 ne null
bhcp0533 ne null and bhcp0533 ge 0

9210

Quality

PC-A1b2

bhcp

0534

PC-A

PC-A1b2 should not be null and should not be negative.

bhcp0534 ne null and bhcp0534 ge 0

9220
9220
9220
9230

Quality
Quality
Quality
Quality

PC-A2a1
PC-A2a2a
PC-A2a2b
PC-A2b1

bhcp
bhcp
bhcp
bhcp

1273
0087
0536
0537

PC-A
PC-A
PC-A
PC-A

PC-A2a1 should not be null.
PC-A2a2a should not be null.
PC-A2a2b should not be null.
PC-A2b1 should not be null and should not be negative.

bhcp1273 ne null
bhcp0087 ne null
bhcp0536 ne null
bhcp0537 ne null and bhcp0537 ge 0

9230

Quality

PC-A2b2

bhcp

0538

PC-A

PC-A2b2 should not be null and should not be negative.

bhcp0538 ne null and bhcp0538 ge 0

9240
9240
9240
9250
9260
9260
9260
9260
9260
9260
9260
9260
9260
9260

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

PC-A3a1
PC-A3b1
PC-A3b2
PC-A4
PC-B1
PC-B2
PC-B3
PC-B4a
PC-B4b
PC-B4c
PC-B5a
PC-B5b
PC-B5c
PC-B6

bhcp
bhcp
bhcp
bhpa
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

0201
0204
0205
0365
0543
3409
3609
0540
0541
0542
0467
1274
0539
3298

PC-A
PC-A
PC-A
PC-A
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B

PC-A3a1 should not be negative.
PC-A3b1 should not be negative.
PC-A3b2 should not be negative.
PC-A4 should not be null.
PC-B1 should not be null and should not be negative.
PC-B2 should not be null and should not be negative.
PC-B3 should not be null and should not be negative.
PC-B4a should not be null and should not be negative.
PC-B4b should not be null and should not be negative.
PC-B4c should not be null and should not be negative.
PC-B5a should not be null and should not be negative.
PC-B5b should not be null and should not be negative.
PC-B5c should not be null and should not be negative.
PC-B6 should not be null and should not be negative.

bhcp0201 ge 0 or bhcp0201 eq null
bhcp0204 ge 0 or bhcp0204 ne null
bhcp0205 ge 0 or bhcp0205 ne null
bhpa0365 ne null
bhcp0543 ne null and bhcp0543 ge 0
bhcp3409 ne null and bhcp3409 ge 0
bhcp3609 ne null and bhcp3609 ge 0
bhcp0540 ne null and bhcp0540 ge 0
bhcp0541 ne null and bhcp0541 ge 0
bhcp0542 ne null and bhcp0542 ge 0
bhcp0467 ne null and bhcp0467 ge 0
bhcp1274 ne null and bhcp1274 ge 0
bhcp0539 ne null and bhcp0539 ge 0
bhcp3298 ne null and bhcp3298 ge 0

MARCH 2007

MDRM

Schedule

Edit Test

Alg Edit Test

FR Y-9LP: EDIT-23

Quality (Q), Intraseries (I), and Interseries (R) Edits for the FR Y-9LP
(Effective as of March 31, 2007)
Edit
Check
9260
9260
9260
9260
9260

Edit Type
Quality
Quality
Quality
Quality
Quality

9260

Target Item
PC-B7a
PC-B7b
PC-B8
PC-B10
PC-B11a

Sub
Series
bhcp
bhcp
bhcp
bhcp
bhcp

1407
1403
1616
0416
8516

PC-B
PC-B
PC-B
PC-B
PC-B

PC-B7a should not be null and should not be negative.
PC-B7b should not be null and should not be negative.
PC-B8 should not be null and should not be negative.
PC-B10 should not be null and should not be negative.
PC-B11a should not be null and should not be negative.

bhcp1407 ne null and bhcp1407 ge 0
bhcp1403 ne null and bhcp1403 ge 0
bhcp1616 ne null and bhcp1616 ge 0
bhcp0416 ne null and bhcp0416 ge 0
bhcp8516 ne null and bhcp8516 ge 0

Quality

PC-B11b

bhcp

8517

PC-B

PC-B11b should not be null and should not be negative.

bhcp8517 ne null and bhcp8517 ge 0

9260

Quality

PC-B12a

bhcp

6792

PC-B

PC-B12a should not be null and should not be negative.

bhcp6792 ne null and bhcp6792 ge 0

9260

Quality

PC-B12b

bhcp

6793

PC-B

PC-B12b should not be null and should not be negative.

bhcp6793 ne null and bhcp6793 ge 0

9260

Quality

PC-B13a

bhcp

6794

PC-B

PC-B13a should not be null and should not be negative.

bhcp6794 ne null and bhcp6794 ge 0

9260

Quality

PC-B13b

bhcp

6795

PC-B

PC-B13b should not be null and should not be negative.

bhcp6795 ne null and bhcp6795 ge 0

9260
9270
9270
9270
9270
9270
9270
9270
9270
9280

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

PC-B14
PC-B15a
PC-B15b
PC-B15c
PC-B15d
PC-B15e
PC-B15f
PC-B15g
PC-B15h
PC-B16

bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp
bhcp

3152
4778
c427
c428
2792
2793
2794
2796
2831
c255

PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B
PC-B

PC-B14 should not be null and should not be negative.
PC-B15a should not be negative.
PC-B15b should not be negative.
PC-B15c should not be negative.
PC-B15d should not be negative.
PC-B15e should not be negative.
PC-B15f should not be negative.
PC-B15g should not be negative.
PC-B15h should not be negative.
PC-B16 should not be null and should not be negative.

bhcp3152 ne null and bhcp3152 ge 0
bhcp4778 ge 0 or bhcp4778 eq null
bhcpc427 ge 0 or bhcpc427 eq null
bhcpc428 ge 0 or bhcpc428 eq null
bhcp2792 ge 0 or bhcp2792 eq null
bhcp2793 ge 0 or bhcp2793 eq null
bhcp2794 ge 0 or bhcp2794 eq null
bhcp2796 ge 0 or bhcp2796 eq null
bhcp2831 ge 0 or bhcp2831 eq null
bhcpc255 ne null and bhcpc255 ge 0

MARCH 2007

MDRM

Schedule

Edit Test

Alg Edit Test

FR Y-9LP: EDIT-24