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pdfBoard of Governors of the Federal Reserve System
Instructions for Preparation of
Consolidated Bank Holding Company
Report of Equity Investments
in Nonfinancial Companies
Reporting Form FR Y-12
Effective March 31, 2010
General Instructions for Preparation
of Consolidated Bank Holding Company
Report of Equity Investments in
Nonfinancial Companies
FR Y-12
For purposes of this report, savings and loan holding companies are subject to the same reporting requirements
as bank holding companies, unless otherwise noted in these instructions. All references to ‘‘bank holding
company(s)’’ are inclusive of ‘‘savings and loan holding company(s)’’ unless otherwise noted.1
Purpose of Report
The information collected on the FR Y-12 allows the
Federal Reserve to monitor the growth of domestic bank
holding company (BHC) investments in nonfinancial
companies and their contributions to capital, profitability,
risk, and volatility. The FR Y-12 provides more timely
information than can be obtained through periodic supervisory reviews of this business line and serves to identify
institutions that are significantly changing their risk
profiles in this business line or devoting significant
resources to this line of business.
GENERAL INSTRUCTIONS
Scope of the Information
non-U.S. BHC, ESOP, or limited partnership), this lowertier BHC should file the FR Y-12 on a consolidated basis.
Who Must Report
The FR Y-12 reporting form must be filed by each
top-tier domestic BHC that files an FR Y-9C and has
aggregate nonfinancial equity investments (as defined
below) that equal or exceed the lesser of $100 million (on
an acquisition cost basis), or 10 percent of the BHC’s
consolidated Tier 1 capital as of the report date.
The FR Y-12 reporting form also must be filed by each
top-tier domestic BHC that files an FR Y-9SP and has
aggregate nonfinancial equity investments (as defined
below) that equal or exceed 10 percent of the BHC’s total
capital (as reported in item 16(f) of the balance sheet on
the FR Y-9SP) as of the report date.
Consolidation rules for the FR Y-12 are the same as the
FR Y 9C/SP. That is, for a BHC meeting the reporting
A domestic BHC is a BHC that is incorporated in one of
criteria described below, the BHC should consolidate its
the 50 States of the United States, the District of Columsubsidiaries on the same basis as it does for its annual
bia, Puerto Rico, or any U.S. territory or possession.
reports to the Securities and Exchange Commission
Footnote
Savings
andthat
loandoholding
(SLHCs)
not
(SEC)
or, for 1.
those
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not filecompanies
reports with
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SEC, on the same basis as described in generally accepted
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trust) which
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if such
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Generally,
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trust
by
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within
25
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or
not
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This21report collects information on nonfinancial equity
for consolidation established by the SEC and by GAAP,
years
and
10
months
after
the
death
of
individuals
living
on
the
investments held by a BHC on a consolidated basis. For
BHCs should consolidate any company in which it owns
of the
and (a) wasvoting
in existence
a
the of
purposes
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ment means an equity investment made by the BHC or
report should include all nonfinancial equity investments,
See Section
238.2 they
of theare
interim
final rule
datedof its subsidiaries (see the Scope of the Information
regardless
of where
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theRegulation
balance LL, any
September
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for
more
information.
section above):
sheet. BHCs should exclude only those equity securities
held in a trading account that are short-term in nature
• pursuant to the merchant banking authority of section
(namely, those that are managed or purchased with the
4(k)(4)(H) of the BHC Act (12 U.S.C. 1843 (k)(4)(H))
intent to sell in relation to short-term movement in the
and subpart J of the Board’s Regulation Y,
price of the investment). In a multi-tiered organization
• under section 4(c)(6) or 4(c)(7) of the BHC Act (12
with one or more BHCs, only the top-tier BHC should
U.S.C. 1843(c)(6) and (c)(7)) in a nonfinancial comcomplete the FR Y-12, which would be prepared on a
pany (as defined in the glossary) or in a company that
consolidated basis. However, if a lower-tier BHC is
makes investments in nonfinancial companies, includfunctioning as the consolidated top-tier reporter for other
ing mutual funds that hold equity investments.
financial reports (for example, when the top-tier is a
General Instructions for Preparation of FR Y-12
General Instructions March 2010
GEN-1
FR Y-12
• investments made through a Small Business Investment Company (SBIC) that is consolidated with the
BHC or subsidiary, or in an SBIC that is not consolidated, under section 302(b) of the Small Business
Investment Act of 1958,
• in a nonfinancial company under the portfolio investment provisions of the Board’s Regulation K (12 CFR
211.8(c)(3), or
• in a nonfinancial company under section 24 of the
Federal Deposit Insurance Act (12 U.S.C. 1831a).
This report does not collect information on equity investments that a BHC or any of its subsidiaries may make
under other legal authorities. For example, this report
does not collect information on nonfinancial investments
made by an insurance company subsidiary of a financial
holding company (FHC) under section 4(k)(4)(I) of the
BHC Act (12 U.S.C. 1843(k)(4)(I)). Also, this report
does not collect information on DPC investments.
Filing of Reports
The report is to be prepared quarterly for BHCs that file
the FR Y-9C, as of the end of March, June, September,
and December, and semi-annually for those BHCs that
file the FR Y-9SP, as of the end of June and December.
The report must be submitted within 45 calendar days of
the reporting date. Reporting BHCs should submit an
original and one copy of the report to the appropriate
Federal Reserve Bank. Each report submitted should be
signed and certified by an executive officer of the BHC.
’’Executive Officer’’ is defined in 12 CFR 215.2(d).
Alternative Report Forms
In lieu of using the printed FR Y-12 report form, the
respondent may report the required data on computer
print-outs that are in the identical format and size as the
printed form, including line items and columns in the
order in which they appear on the printed form. The form
must be signed by an executive officer of the reporting
institution.
Electronic submission of report form - Any holding
company interested in submitting the FR Y-12 electronically should contact the appropriate Federal Reserve
Bank. Holding companies choosing to submit these
reports electronically must maintain in their files a manually signed and attested printout of the data submitted.
GEN-2
Holding companies should use the cover page of the
report form to fulfill the signature requirement and attach
it to the data printout or declaration page.
Reporting in Dollars
All dollar amounts should be converted to U.S. dollars
using the spot exchange rate on the report date, regardless
of the currencies in which the transactions reported are
denominated. The translations should be made on the
same basis as used by the reporter to prepare its FR Y-9C
and FR Y-9SP. If the BHC has no activity to report, enter
a zero where appropriate.
Rounding
Round all dollar amounts reported on this form to the
nearest million dollars.
Negative Entries
Paper filers should report negative amounts in parentheses or with a minus (-) sign and electronic filers should
report negative amounts with a minus (-) sign.
Confidentiality
The completed version of this report generally is available to the public upon request on an individual basis.
However, a reporting BHC may request confidential
treatment for certain portions of the FR Y-12 if the BHC
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
an unwarranted invasion of personal privacy.
A request for confidential treatment must be submitted in
writing concurrently with the submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested 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. The Federal Reserve System
may subsequently release information for which confidential treatment is requested, if the Board of Governors
determines that the disclosure of such information is in
the public interest.
General Instructions for Preparation of FR Y-12
FR Y-12 March 2010
LINE ITEM INSTRUCTIONS FOR
Preparation of Consolidated Bank
Holding Company Report of Equity
Investments in Nonfinancial Companies
FR Y-12
Column Instructions
Column A: Acquisition Cost (Schedules A,
B, and C)
Report in column A the aggregate acquisition cost of the
nonfinancial equity investments of the BHC. For purposes of this report, acquisition cost represents the
amount paid by the BHC for the nonfinancial equity
investment when it was acquired. This value should only
be adjusted to reflect permanent write-downs taken, as
well as any partial returns of capital received.
Column B: Net Unrealized Holding Gains
Not Recognized as Income (Schedules A
and C)
Report in column B the net unrealized holding gains, net
of applicable taxes; on all nonfinancial equity investments that are reported in accumulated other comprehensive income on the FR Y-9C or FR Y-9SP. For example,
for nonfinancial equity investments treated as availablefor-sale securities under FAS 115, report the unrealized
gains reported in other comprehensive income. When
calculating unrealized holding gains on nonfinancial
equity investments, the amount should be reduced by any
unrealized holding losses. If unrealized holding losses
exceed unrealized gains (i.e. net unrealized holding
losses), report the net loss in parentheses or with a minus
(-) sign (paper filers) or with a minus (-) sign (electronic
files).
Column C: Carrying Value (Schedules A, B
(Col. B), and C)
Report in column C (and schedule B, column B) the
carrying value of all nonfinancial equity investments as
of the end of the reporting period. For the purposes of this
report, carrying value refers to the amount of the investInstructions for Preparation of Reporting Form FR Y-12
Line Item Instructions March 2010
ment as reflected in the BHC’s consolidated financial
statements prepared in accordance with GAAP.
For example:
• Equity securities accounted for under FAS 115 as
available-for-sale are accounted for under FAS 115 at
fair value on the balance sheet. Therefore the fair
values would be considered the carrying value of these
securities.
• For nonfinancial equity investments that are accounted
for under the equity method of accounting, the carrying
value is the acquisition cost adjusted for pro-rata share
of earnings/losses and decreased by cash dividends or
similar distributions.
• For nonfinancial equity investments that do not have
readily determinable fair values, carrying value should
be reported at historical cost.
(Schedule A only)
Column D: Publicly Quoted Value
Report in column D the publicly quoted market value of
all publicly traded nonfinancial equity investments as of
the end of the reporting period (e.g., the number of shares
held times the closing market price per share on the last
business day of the reporting period). For purposes of this
report, a public company is a company that has one or
more issues of publicly traded stock. If no quoted market
price is available, enter zero.
(Schedule D only)
Column A, Column C, and Column E:
Acquisition Cost
Report in column A the aggregate acquisition cost of all
direct public investments subject to the listed transactions during the reporting period. Report in column C
INST-1
Line Item Instructions
the aggregate acquisition cost of all direct nonpublic
investments subject to the listed transactions during the
reporting period. For purposes of this report, acquisition
cost represents the amount paid by the BHC for the
nonfinancial equity investment when it was acquired,
adjusted for any permanent write-downs taken in prior
reporting periods, or any partial returns of capital received
in prior reporting periods. Report in column E the
aggregate acquisition cost of all indirect (fund) investments subject to the listed transactions during the reporting period.
Column B, Column D, and Column F:
Carrying Value
Report in column B the carrying value of all direct
public investments subject to the listed transactions
during the reporting period. Report in column D the
carrying value of all direct nonpublic investments
subject to the listed transactions during the reporting
period. For the purposes of this report, carrying value
refers to the amount of the investment as reflected in the
BHC’s consolidated financial statements prepared in
accordance with GAAP. For example, available-for-sale
equity securities generally are accounted for under FAS
115 at fair value on the balance sheet. Therefore fair
value would be considered the carrying value of these
securities. Report in column F the carrying value of all
indirect (fund) investments subject to the listed transactions during the reporting period.
Instructions for Specific Lines of
Schedule A: Type of Investments
Line Item 1
Direct investments in public entities
For purposes of this report, a public entity is an entity that
has one or more issues of publicly traded stock. Report in
column A the acquisition cost of the BHC’s nonfinancial
equity investment in public entities. Report in column B
net unrealized holding gains not recognized as income.
Report in column C the carrying value of the BHC’s
investments in public entities. Report in column D the
publicly quoted value of the BHC’s investments in public
entities.
Line Item 2
entities
Direct investments in nonpublic
For purposes of this report, a nonpublic entity is one that
does not have any issue of publicly traded stock. Report
INST-2
in column A the acquisition cost of these investments.
Report in column B net unrealized holding gains not
recognized as income. Report in column C the carrying
value of these investments.
Line Item 3
All indirect investments
Report in column A the acquisition cost of the BHC’s
nonfinancial equity investments in these funds or other
entities. See the glossary for a definition of indirect
investments. Report in column B net unrealized holding
gains not recognized as income. Report in column C the
carrying value of these investments. For purposes of this
report, the total amount of the equity investment in the
fund is reportable even if only a portion of the fund
investments is made in nonfinancial companies.
Line Item 4
Total portfolio
Report in columns A through C the totals of items 1, 2,
and 3 for Schedule A.
Memoranda
Line Item M1
Total portfolio
Check the box that represents the total number of companies in which the BHC has nonfinancial equity investments. For indirect investments, count the number of
investment funds or similar entities in which the BHC
has an indirect investment.
Line Item M2 Investments held under merchant
banking authority (FHCs only)
This item only applies to FHCs. Report in column A the
acquisition cost of investments held by the FHC (on a
consolidated basis) under the merchant banking authority
of the Gramm-Leach-Bliley Act (GLBA) (12 U.S.C.
1843(k)(4)(H)) and Federal Reserve regulation. Report in
column B net unrealized holding gains of these investments not recognized as income. Report in column C the
carrying value as defined above. The carrying value
should be reported using the same valuation method used
in preparing the FR Y-9C or FR Y-9SP.
Line Item M3 Pre-tax impact on net income from
items 1, 2, and 3 above (FR Y-9C filers only)
For direct or indirect investments reported in items 1, 2,
and 3 above, report the impact that these investments had
on the BHC’s consolidated net income (loss). The information reported for this line item should reflect the
Instructions for Preparation of Reporting Form FR Y-12
Line Item Instructions March 2010
Line Item Instructions
pre-tax year-to-date net gain (loss) that the nonfinancial
equity investments reported on lines 1, 2, and 3 of the
form had on the filer’s net income (loss) reported in
Schedule HI, item 8 of the FR Y-9C. Filers should not
include overhead or other expense related items when
calculating the net gain (loss) produced by the nonfinancial equity investments captured on the form. This item
should not be reported by BHCs that file the FR Y-9SP
report. If the impact on net income is a loss, report the net
loss in parentheses or with a minus (-) sign (paper filers)
or with a minus (-) sign (electronic filers). Include the net
gain (loss) of all nonfinancial equity investments not held
in the trading account, regardless of where such investments are reflected in the financial statements of the
reporting BHC.
Line Item M4
Investments managed for others
This item applies to all BHCs that manage nonfinancial
equity investments for others by serving as a general
partner in a limited partnership or performing a similar
function in a private equity fund. These investments are
not owned by the BHC and are not consolidated in the
BHC’s financial statements. Exclude investments managed through a bank trust department in a fiduciary
capacity. While this is an off-balance sheet item, report
the carrying value of all investments managed for others,
as established by the general partner (in the case of a
fund) or as established by the BHC in its investment
management capacity. If the BHC does not manage
nonfinancial equity investments for others, proceed to
Schedule B.
Line Item M5 Pre-tax impact on net income for
management fees from item M4 above (FR Y-9C
filers only)
Report the impact on the BHC’s consolidated net income
(loss) from management fees generated from investments
managed for others reported in item M4. The information
reported for this line item should reflect the pre-tax
year-to-date net gain (loss) that the management fees for
the investments reported on line M4 of the form had on
the filer’s net income (loss) reported in Schedule HI, item
8 of the FR Y-9C. Filers should not include overhead or
other expense related items when calculating the net gain
(loss) produced by the nonfinancial equity investments
captured on the form. This item should not be reported by
BHCs that file the FR Y-9SP report. If the impact on net
income is a loss, report the net loss in parentheses or with
Instructions for Preparation of Reporting Form FR Y-12
Line Item Instructions March 2010
a minus (-) sign (paper filers) or with a minus (-) sign
(electronic filers).
Instructions for Specific Lines of
Schedule B: Type of Security
Line Item 1
Common stock
Report in column A the acquisition cost of the BHC’s
nonfinancial equity investments that are in the form of
voting and non-voting common stock. Report in column
B the carrying value of all such voting and nonvoting
common stock held by the BHC.
Line Item 2 Convertible debt and convertible
preferred stock
Report in column A the acquisition cost of the BHC’s
nonfinancial equity investments that are in the form of
convertible debt and convertible preferred stock. Report
in column B the carrying value of such convertible bonds
and convertible preferred stock held by the BHC. This
item would include mezzanine debt that is convertible
into equity.
Line Item 3
Other equity instruments
Report in column A the acquisition cost of all of the
BHC’s other nonfinancial equity investments not specified in items 1 and 2. Report in column B the carrying
value of these nonfinancial equity investments. See the
glossary definition of equity investment for what types of
securities to include in this item.
Line Item 4
Total portfolio
Report the sum of items 1 through 3 for columns A and
B. Item 4, columns A and C of Schedule A must equal
item 4, columns A and B of Schedule B, respectively.
Memoranda
Line Item M1
Unused equity commitments
Report any unused portion of legally binding commitments to make a nonfinancial equity investment.
Line Item M2
Warrants
Does the BHC hold any Warrants or similar instruments
received in connection with equity investment activity?
(See the glossary definition) Enter ’’1’’ if yes, ’’0’’ if no.
INST-3
Line Item Instructions
Instructions for Specific Lines of
Schedule C: Type of Entity Within
the Banking Organization
Line Item 1
Depository institutions
Line Item 1(a)
SBICs
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the nonfinancial equity
investments held by all SBICs that are consolidated in the
financial statements of a subsidiary depository institution
of the BHC. Also include the acquisition cost and
carrying value of any nonfinancial equity investment
made by a subsidiary depository institution in a SBIC
that is not consolidated with the depository institution for
accounting purposes.
Line Item 1(b)
Edge and agreement corporations
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the direct and indirect
nonfinancial equity investments of all Edge or agreement
corporations that are owned or controlled by subsidiary
depository institutions of the BHC. Edge corporations are
formed under Section 25A of the Federal Reserve Act
and agreement corporations are formed under Section 25
of the Federal Reserve Act.
Line Item 1(c)
All other
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the direct and indirect
nonfinancial equity investments of the subsidiary depository institutions of the BHC that are not reported in items
1(a) or 1(b). All other nonfinancial equity investments
owned or controlled directly or indirectly through a
depository institution should be reported on this line
item.
Line Item 2 Parent holding company and other
nonbank subsidiaries
Line Item 2(a)
SBICs
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the direct and indirect
nonfinancial equity investments (including nonfinancial
equity investments held under Merchant Banking AuthorINST-4
ity) of all SBICs that are consolidated with the BHC for
accounting purposes and that are not owned or controlled
by the BHC through a depository institution. Also include
any nonfinancial equity investment made directly or
indirectly by the BHC or a nondepository subsidiary in a
SBIC that is not consolidated for accounting purposes.
Line Item 2(b)
Edge and agreement corporations
Report in columns A, and B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect
nonfinancial equity investments of all Edge or agreement
corporations that are not owned or controlled by the BHC
through a depository institution. Edge corporations are
formed under Section 25A of the Federal Reserve Act
and agreement corporations are formed under Section 25
of the Federal Reserve Act.
Line Item 2(c)
Broker-Dealers
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the direct and indirect
nonfinancial equity investments (including nonfinancial
equity investments held under Merchant Banking Authority) of subsidiaries of the BHC that are registered with
the SEC as a broker-dealer. Exclude any nonfinancial
equity investment held in a trading account in accordance
with applicable accounting principles and as part of an
underwriting, market making or dealing activity. Also,
exclude nonfinancial equity investments of brokerdealers that are controlled by the BHC through a depository institution.
Line Item 2(d)
Private Equity subsidiaries
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the all direct and indirect
nonfinancial equity investments held in a nonbank subsidiary predominantly engaged in investing and managing nonfinancial equity investments authorized under
section 4(c)(6) or 4(c)(7) of the BHC Act, or under
Merchant Banking authority of GLBA (excluding investments held by SBICs, Edge or agreement corps, and
Broker-Dealers reported in 2(a), 2(b), and 2(c) above.
Line Item 2(e)
All other
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
Instructions for Preparation of Reporting Form FR Y-12
Line Item Instructions March 2010
Line Item Instructions
carrying value, respectively, of all other direct and indirect nonfinancial equity investments of the BHC and its
nondepository institution subsidiaries that are not reported
in items 2(a) through 2(d).
Line Item 3
Total portfolio
Columns A, B, and C must equal the sum of items 1 and
2 of Schedule C, and item 4, columns A, B, and C of
Schedule A.
Memoranda
Line Item M1
Domestic investments
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the direct and indirect
nonfinancial equity investments of the consolidated BHC
in companies domiciled in the 50 States of the United
States, the District of Columbia, Puerto Rico, and U.S.
territories and possessions. The sum of memoranda items
1 and 2, columns A, B, and C, should equal Schedule A,
item 4, columns A, B, and C.
Line Item M2
Foreign investments
Report in columns A, B, and C, the acquisition cost, net
unrealized holding gains not recognized as income, and
carrying value, respectively, of the direct and indirect
nonfinancial equity investments of the consolidated BHC
in companies domiciled outside the 50 States of the
United States, the District of Columbia, Puerto Rico, and
U.S. territories and possessions. The sum of memorandum item 1 and memorandum item 2, columns A, B, and
C, should equal Schedule A, item 4, columns A, B, and
C.
Instructions for Specific Lines of
Schedule D: Nonfinancial Investment
Transactions During Reporting Period
Line Item 1
Purchases
Report in columns A and B for direct public investments,
columns C and D for direct nonpublic investments, and
columns E and F for indirect (fund) investments, the
Instructions for Preparation of Reporting Form FR Y-12
Line Item Instructions March 2010
aggregate acquisition cost and carrying value, respectively, of all nonfinancial equity investment purchases
made during the reporting period. In most cases carrying
value will equal acquisition cost. This item is reported as
a net addition to the portfolio.
Line Item 2
Less: Return of Capital
Report in columns A and B for direct public investments,
columns C and D for direct nonpublic investments, and
columns E and F for indirect (fund) investments, the
aggregate acquisition cost and carrying value of all
investments that realized returns of capital (exclusive of
realized gains/losses) during the reporting period. This
item is reported as a net reduction to the portfolio.
Line Item 3
Net Valuation Changes
Report in column B for direct public investments, column D for direct nonpublic investments, and column F
for indirect (fund) investments, the aggregate net change
to the portfolio carrying value since the last reporting
period. Changes should include adjustments to all nonfinancial equity investments reflecting write-ups, writedowns, or write-offs during the reporting period. If the
aggregate change is a negative value, enclose the amount
in parentheses or with a minus (-) sign (paper filers) or
use a minus (-) sign (electronic filers).
Line Item 4
Other
Report in columns A and B for direct public investments,
columns C and D for direct nonpublic investments, and
columns E and F for indirect (fund) investments, any
other transactions affecting the aggregate acquisition cost
or carrying value of the portfolio during the reporting
period. (e.g., write-downs for permanent impairment or
investments acquired through mergers. BHCs have the
option of including permanent impairment write-downs
to carrying value in net valuation changes in line item 3).
If a negative value, enclose the amount in parentheses or
with a minus (-) sign (paper filers) or use a minus (-) sign
(electronic filers).
Line Item 5
Total Transactions
Report the sum of items 1 through 4, for columns A, B,
C, D, E, and F.
INST-5
Glossary
For the definition of Appropriate Federal Reserve Bank,
BHC, BHC Act, Company, Control, Depository Institution, Edge Corporation, FHC, and Foreign Investment,
please refer to the glossary of the FR Y-10.
Acquisition Cost: For purposes of this report, acquisition cost refers to the aggregate acquisition cost of
nonfinancial equity investments currently held. This
value should be adjusted to reflect permanent writedowns as well as any partial returns of capital. Exclude
adjustments for temporary impairment write-downs,
amortization of discounts or premiums (e.g., on convertible debt), and fair value adjustments.
Carrying Value: For the purposes of this report, carrying
value refers to the amount of the investment as reflected
in the BHC’s consolidated financial statements prepared
in accordance with GAAP. Carrying value includes
adjustments for return of capital as well as impairment
write-downs, amortization of discounts or premiums
(e.g., convertible debt), and fair value adjustments that
are reflected on the balance sheet.
Convertible Bonds and Convertible Preferred Stock:
For the purposes of this report, bonds or preferred stock
that can be converted into or redeemed for a company’s
common stock at a prearranged price are considered
convertible.
Direct Investment: For the purposes of this report, a
direct investment is any nonfinancial equity investment
that the BHC or any of its consolidated subsidiaries holds
directly in a nonfinancial entity.
Equity Investment: For purposes of this report, an
equity investment refers to common stock, partnership
interests, convertible preferred stock, convertible debt,
and warrants, options, and other rights that give the
holder the right to acquire common stock or instruments
convertible into common stock. An equity investment
does not include any position or security held in a trading
account on a short-term basis, in accordance with appliFR Y-12
Glossary March 2010
cable accounting principles, and as part of an underwriting, market-making or dealing activity.
Indirect Investment: For the purposes of this report, an
indirect investment is a nonfinancial equity investment
that the BHC or any of its consolidated subsidiaries has
in an investment fund or similar entity that is engaged in
the business of making equity investments in nonfinancial companies. An investment fund can be organized in
any form, including as a partnership, corporation, or
limited liability company. An example of an indirect
investment is an investment in a private equity fund that
makes merchant banking investments under section
4(k)(4)(H) of the BHC Act (12 U.S.C. 1843(k)(4)(H)).
Mezzanine Financing: Mezzanine generally refers to
that subordinated layer of financing between a company’s senior debt and equity. This type of financing
combines the characteristics of debt and equity funding,
and, in many instances, is convertible into equity securities or comes with warrants attached. Mezzanine debt is
often used to finance acquisitions and buyouts, and is
viewed as an attractive investment because of its higher
returns that are unavailable to senior lenders. However, in
a liquidation situation mezzanine lenders’ repayment
status is only better than that of the equity holders.
Nonfinancial Company: A nonfinancial company is a
company that is engaged in any activity that has not been
determined to be financial in nature or incidental to a
financial activity under section 4(k) of the BHC Act (12
U.S.C. 1843(k)). Examples of activities that are considered nonfinancial in nature are: Telecommunications,
Health Care, Entertainment, Transportation, and Manufacturing.
Nonpublic Company: A nonpublic company has equity
shares that are not traded on the open market. This type
of company is also called a private company, which is the
opposite of a public company.
GL-1
Glossary
Public Company: A public company has issued securities through a ‘‘public offering’’ and are now traded on
the open market (i.e., NYSE, NASDAQ). This type of
company is also called ‘‘publicly held’’ or publicly
traded, and the opposite of a private company.
Subsidiary: For purposes of this report, subsidiary means
any company in which the BHC, directly or indirectly,
owns or controls more than 50 percent of the outstanding
GL-2
voting stock and which is consolidated under GAAP in
the parent holding company’s financial statements.
Warrant: A type of security, usually issued together
with a subordinated debt instrument (Mezzanine Debt),
restructured debt, or a bond or preferred stock offer, that
entitles the holder to buy (exercise) a proportionate
amount of common stock at a specified price, for a period
of years or to perpetuity.
Glossary
FR Y-12
March 2010
Validity (V) Edits for the FR Y-12
(Effective as of March 31, 2010)
Series
Effective
End Date
99991231
99991231
99991231
99991231
Edit
Change
Revised
Revised
Revised
Revised
Schedule
Edit Type
FRY12
FRY12
FRY12
FRY12
Effective
Start Date
20010930
20010930
20010930
20010930
Target Item
Validity
Validity
Validity
Validity
Edit
Number
0050
0070
0090
0100
Edit Test
Alg Edit Test
A-4A
A-4B
A-4C
A-Mem1
MDRM
Number
BHEIC101
BHEIC102
BHEIC103
BHEIC100
A
A
A
A
Sum of A-1A through A-3A must equal A-4A.
Sum of A-1B through A-3B must equal A-4B.
Sum of A-1C through A-3C must equal A-4C.
A-Mem1 must equal 1, 11, 26, or 100.
0110
0130
0150
0170
0180
0190
B-4A
B-4A
B-4B
B-4B
B-Mem2
C-3A
BHEIC113
BHEIC113
BHEIC114
BHEIC114
BHEIC717
BHEIC150
Sum of B-1A through B-3A must equal B-4A.
B-4A must equal A-4A.
Sum of B-1B through B-3B must equal B-4B.
B-4B must equal A-4C.
B-Mem2 must equal 1 (yes) or 0 (no).
Sum of C-1aA through C-2eA must equal C-3A.
Validity
Validity
0210
0230
C-3A
C-3B
BHEIC150
BHEIC730
C-3A must equal A-4A.
Sum of C-1aB through C-2eB must equal C-3B.
C
C
Validity
Validity
0250
0260
C-3B
C-3C
BHEIC730
BHEIC151
C-3B must equal A-4B.
Sum of C-1aC through C-2eC must equal C-3C.
Added
Revised
C
D
Validity
Validity
0280
0300
C-3C
D-5A
BHEIC151
BHEIC745
C-3C must equal A-4C.
Sum of D-1A and D-4A minus D-2A must equal D-5A.
(bheic088 + bheic093 + bheic097) eq bheic101
(bheic089 + bheic094 + bheic098) eq bheic102
(bheic090 + bheic095 + bheic099) eq bheic103
bheic100 eq 1 or bheic100 eq 11 or bheic100 eq 26 or
bheic100 eq 100
(bheic107 + bheic109 + bheic111) eq bheic113
bheic113 eq bheicc101
(bheic108 + bheic110 + bheic112) eq bheic114
bheic114 eq bheicc103
bheic717 eq 1 or bheic717 eq 0
(bheic117 + bheic121 + bheic126 + bheic136 +
bheic722 + bheic131 + bheic726 + bheic145) eq
bheic150
bheic150 eq bheicc101
(bheic718 + bheic719 + bheic720 + bheic721 +
bheic723 + bheic725 + bheic727 + bheic729) eq
bheic730
bheic730 eq bheicc102
(bheic118 + bheic122 + bheic127 + bheic137 +
bheic724 + bheic132 + bheic728 + bheic146) eq
bheic151
bheic151 eq bheicc103
((bheic731 + bheic741) - bheic735) eq bheic745
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
20010930
20010930
20010930
20010930
20050331
20010930
99991231
99991231
99991231
99991231
99991231
99991231
Revised
Revised
Revised
Revised
Added
Revised
B
B
B
B
B
C
Validity
Validity
Validity
Validity
Validity
Validity
FRY12
FRY12
20010930
20010930
99991231
99991231
Revised
Revised
C
C
FRY12
FRY12
20010930
20050331
99991231
99991231
Revised
Added
FRY12
FRY12
20050331
20100331
99991231
99991231
FRY12
20100331
99991231
Revised
D
Validity
0310
D-5B
BHEIC746
20100331
99991231
Added
D
Validity
0312
D-5C
BHEIJ441
Sum of D-1B, D-3B, and D-4B minus D-2B must equal
D-5B.
Sum of D-1C and D-4C minus D-2C must equal D-5C.
((bheic732 + bheic739 + bheic742) - bheic736) eq
bheic746
((bheij434 + bheij439) - bheij436) eq bheij441
FRY12
FRY12
20100331
99991231
Added
D
Validity
0315
D-5D
BHEIJ442
FRY12
20100331
99991231
Revised
D
Validity
0320
D-5E
BHEIC747
FRY12
20100331
99991231
Revised
D
Validity
0330
D-5F
BHEIC748
MARCH 2010
Sum of D-1D, D-3D, and D-4D minus D-2D must equal ((bheij435 + bheij438 + bheij440) - bheij437) eq
D-5D.
bheij442
Sum of D-1E and D-4E minus D-2E must equal D-5E.
((bheic733 + bheic743) - bheic737) eq bheic747
Sum of D-1F, D-3F, and D-4F minus D-2F must equal D- ((bheic734 + bheic740 + bheic744) - bheic738) eq
5F.
bheic748
FR Y-12: CHK-1
Quality (Q) Edits for the FR Y-12
(Effective as of March 31, 2010)
Series
Effective
End Date
99991231
Edit
Change
Added
Schedule
Edit Type
FRY12
Effective
Start Date
20050331
Quality
Edit
Target Item
Number
0510
A-4A
MDRM
Number
BHEIC101
A
FRY12
20010930
99991231
Revised
A
Quality
0520
A-Mem1
BHEIC100
FRY12
20100331
99991231
Added
A
Quality
0525
A-Mem5
BHEIJ443
FRY12
20050331
99991231
Added
B
Quality
0550
B-1A
BHEIC107
FRY12
20010930
99991231
Revised
B
Quality
0560
B-1B
BHEIC108
FRY12
20050331
99991231
Added
B
Quality
0570
B-2A
BHEIC109
FRY12
20010930
99991231
Revised
B
Quality
0580
B-2B
BHEIC110
FRY12
20050331
99991231
Added
B
Quality
0590
B-3A
BHEIC111
FRY12
20010930
99991231
Revised
B
Quality
0600
B-3B
BHEIC112
FRY12
20050331
99991231
Added
C
Quality
0650
C-1aA
BHEIC117
FRY12
20010930
99991231
Revised
C
Quality
0660
C-1aC
BHEIC118
FRY12
20050331
99991231
Added
C
Quality
0690
C-1bA
BHEIC121
FRY12
20010930
99991231
Revised
C
Quality
0700
C-1bC
BHEIC122
FRY12
20050331
99991231
Added
C
Quality
0730
C-1cA
BHEIC126
FRY12
20010930
99991231
Revised
C
Quality
0740
C-1cC
BHEIC127
FRY12
20050331
99991231
Added
C
Quality
0750
C-2aA
BHEIC136
FRY12
20010930
99991231
Revised
C
Quality
0760
C-2aC
BHEIC137
FRY12
20050331
99991231
Added
C
Quality
0770
C-2bA
BHEIC722
FRY12
20010930
99991231
Revised
C
Quality
0780
C-2bC
BHEIC724
FRY12
20050331
99991231
Added
C
Quality
0790
C-2cA
BHEIC131
FRY12
20010930
99991231
Revised
C
Quality
0800
C-2cC
BHEIC132
FRY12
20050331
99991231
Added
C
Quality
0810
C-2dA
BHEIC726
FRY12
20010930
99991231
Revised
C
Quality
0820
C-2dC
BHEIC728
FRY12
20050331
99991231
Added
C
Quality
0830
C-2eA
BHEIC145
FRY12
20010930
99991231
Revised
C
Quality
0840
C-2eC
BHEIC146
MARCH 2010
Edit Test
Alg Edit Test
If A-Mem1 does not equal zero, then A-4A, A-4B or A4C should not equal zero.
If A-4A, A-4B or A-4C do not equal zero, then A-Mem1
should not equal zero.
If A-Mem3 is not equal to zero and A-Mem4 is greater
than zero, then A-Mem5 should be greater than zero.
If bheic100 ne 0 then bheic101 ne 0 or bheic102 ne 0
or bheic103 ne 0
If bheic101 ne 0 or bheic102 ne 0 or bheic103 ne 0
then bheic100 ne 0
if (bheib498 ne 0 and bheic716 gt 0) then bheij443 gt
0
If B-1B is greater than zero, then B-1A should be
greater than zero.
If B-1A is greater than zero, then B-1B should be
greater than zero.
If B-2B is greater than zero, then B-2A should be
greater than zero.
If B-2A is greater than zero, then B-2B should be
greater than zero.
If B-3B is greater than zero, then B-3A should be
greater than zero.
If B-3A is greater than zero, then B-3B should be
greater than zero.
If C-1aC is greater than zero, then C-1aA should be
greater than zero.
If C-1aA is greater than zero, then C-1aC should be
greater than zero.
If C-1bC is greater than zero, then C-1bA should be
greater than zero.
If C-1bA is greater than zero, then C-1bC should be
greater than zero.
If C-1cC is greater than zero, then C-1cA should be
greater than zero.
If C-1cA is greater than zero, then C-1cC should be
greater than zero.
If C-2aC is greater than zero, then C-2aA should be
greater than zero.
If C-2aA is greater than zero, then C-2aC should be
greater than zero.
If C-2bC is greater than zero, then C-2bA should be
greater than zero.
If C-2bA is greater than zero, then C-2bC should be
greater than zero.
If C-2cC is greater than zero, then C-2cA should be
greater than zero.
If C-2cA is greater than zero, then C-2cC should be
greater than zero.
If C-2dC is greater than zero, then C-2dA should be
greater than zero.
If C-2dA is greater than zero, then C-2dC should be
greater than zero.
If C-2eC is greater than zero, then C-2eA should be
greater than zero.
If C-2eA is greater than zero, then C-2eC should be
greater than zero.
if bheic108 gt 0 then bheic107 gt 0
if bheic107 gt 0 then bheic108 gt 0
if bheic110 gt 0 then bheic109 gt 0
if bheic109 gt 0 then bheic110 gt 0
if bheic112 gt 0 then bheic111 gt 0
if bheic111 gt 0 then bheic112 gt 0
if bheic118 gt 0 then bheic117 gt 0
if bheic117 gt 0 then bheic118 gt 0
if bheic122 gt 0 then bheic121 gt 0
if bheic121 gt 0 then bheic122 gt 0
if bheic127 gt 0 then bheic126 gt 0
if bheic126 gt 0 then bheic127 gt 0
if bheic137 gt 0 then bheic136 gt 0
if bheic136 gt 0 then bheic137 gt 0
if bheic724 gt 0 then bheic722 gt 0
if bheic722 gt 0 then bheic724 gt 0
if bheic132 gt 0 then bheic131 gt 0
if bheic131 gt 0 then bheic132 gt 0
if bheic728 gt 0 then bheic726 gt 0
if bheic726 gt 0 then bheic728 gt 0
if bheic146 gt 0 then bheic145 gt 0
if bheic145 gt 0 then bheic146 gt 0
FR Y-12: FRS-1
Quality (Q) Edits for the FR Y-12
(Effective as of March 31, 2010)
Series
Effective
End Date
99991231
Edit
Change
Added
Schedule
Edit Type
FRY12
Effective
Start Date
20050331
Quality
Edit
Target Item
Number
1050
C-Mem1A
MDRM
Number
BHEIC155
C
FRY12
20010930
99991231
Revised
C
Quality
1060
C-Mem1C
BHEIC156
FRY12
20010930
99991231
Revised
C
Quality
1080
C-Mem2A
BHEIC157
FRY12
20010930
99991231
Revised
C
Quality
1100
C-Mem2A
BHEIC157
FRY12
20050331
99991231
Added
C
Quality
1110
C-Mem2B
BHEIC750
FRY12
20010930
99991231
Revised
C
Quality
1120
C-Mem2C
BHEIC158
FRY12
20050331
99991231
Added
C
Quality
1130
C-Mem2C
BHEIC158
FRY12
20050331
99991231
Added
D
Quality
1200
D-1A
BHEIC731
FRY12
20050331
99991231
Added
D
Quality
1210
D-1B
BHEIC732
FRY12
20100331
99991231
Added
D
Quality
1212
D-1C
BHEIJ434
FRY12
20100331
99991231
Added
D
Quality
1213
D-1D
BHEIJ435
FRY12
20100331
99991231
Revised
D
Quality
1220
D-1E
BHEIC733
FRY12
20100331
99991231
Revised
D
Quality
1230
D-1F
BHEIC734
FRY12
20050331
99991231
Added
D
Quality
1240
D-2A
BHEIC735
FRY12
20050331
99991231
Added
D
Quality
1250
D-2B
BHEIC736
FRY12
20100331
99991231
Added
D
Quality
1252
D-2C
BHEIJ436
FRY12
20100331
99991231
Added
D
Quality
1253
D-2D
BHEIJ437
FRY12
20100331
99991231
Revised
D
Quality
1260
D-2E
BHEIC737
FRY12
20100331
99991231
Revised
D
Quality
1270
D-2F
BHEIC738
FRY12
20050331
99991231
Added
D
Quality
1280
D-4A
BHEIC741
FRY12
20050331
99991231
Added
D
Quality
1290
D-4B
BHEIC742
FRY12
20100331
99991231
Added
D
Quality
1292
D-4C
BHEIJ439
FRY12
20100331
99991231
Added
D
Quality
1293
D-4D
BHEIJ440
FRY12
20100331
99991231
Revised
D
Quality
1300
D-4E
BHEIC743
FRY12
20100331
99991231
Revised
D
Quality
1310
D-4F
BHEIC744
MARCH 2010
Edit Test
Alg Edit Test
If C-Mem1C is greater than zero, then C-Mem1A
should be greater than zero.
If C-Mem1A is greater than zero, then C-Mem1C
should be greater than zero.
Sum of C-Mem1A and C-Mem2A should equal A-4A
if bheic156 gt 0 then bheic155 gt 0
If C-Mem2C is greater than zero, then C-Mem2A
should be greater than zero.
Sum of C-Mem1B and C-Mem2B should equal A-4B
if bheic158 gt 0 then bheic157 gt 0
if bheic155 gt 0 then bheic156 gt 0
(bheic155 + bheic157) eq bheic101
(bheic749 + bheic750) eq bheic102
If C-Mem2A is greater than zero, then C-Mem2C
should be greater than zero.
Sum of C-Mem1C and C-Mem2C should equal A-4C
if bheic157 gt 0 then bheic158 gt 0
If D-1B is greater than zero, then D-1A should be
greater than zero.
If D-1A is greater than zero, then D-1B should be
greater than zero.
If D-1D is greater than zero, then D-1C should be
greater than zero.
If D-1C is greater than zero, then D-1D should be
greater than zero.
If D-1F is greater than zero, then D-1E should be
greater than zero.
If D-1E is greater than zero, then D-1F should be
greater than zero.
If D-2B is greater than zero, then D-2A should be
greater than zero.
If D-2A is greater than zero, then D-2B should be
greater than zero.
If D-2D is greater than zero, then D-2C should be
greater than zero.
If D-2C is greater than zero, then D-2D should be
greater than zero.
If D-2F is greater than zero, then D-2E should be
greater than zero.
If D-2E is greater than zero, then D-2F should be
greater than zero.
If D-4B is greater than zero, then D-4A should be
greater than zero.
If D-4A is greater than zero, then D-4B should be
greater than zero.
If D-4D is greater than zero, then D-4C should be
greater than zero.
If D-4C is greater than zero, then D-4D should be
greater than zero.
If D-4F is greater than zero, then D-4E should be
greater than zero.
If D-4E is greater than zero, then D-4F should be
greater than zero.
if bheic732 gt 0 then bheic731 gt 0
(bheic156 + bheic158) eq bheic103
if bheic731 gt 0 then bheic732 gt 0
if bheij435 gt 0 then bheij434 gt 0
if bheij434 gt 0 then bheij435 gt 0
if bheic734 gt 0 then bheic733 gt 0
if bheic733 gt 0 then bheic734 gt 0
if bheic736 gt 0 then bheic735 gt 0
if bheic735 gt 0 then bheic736 gt 0
if bheij437 gt 0 then bheij436 gt 0
if bheij436 gt 0 then bheij437 gt 0
if bheic738 gt 0 then bheic737 gt 0
if bheic737 gt 0 then bheic738 gt 0
if bheic742 gt 0 then bheic741 gt 0
if bheic741 gt 0 then bheic742 gt 0
if bheij440 gt 0 then bheij439 gt 0
if bheij439 gt 0 then bheij440 gt 0
if bheic744 gt 0 then bheic743 gt 0
if bheic743 gt 0 then bheic744 gt 0
FR Y-12: FRS-2
Quality (Q) Edits for the FR Y-12
(Effective as of March 31, 2010)
Series
Effective
End Date
99991231
Edit
Change
Revised
Schedule
Edit Type
FRY12
Effective
Start Date
20100331
MDRM
Number
BHEIC088
Edit Test
Alg Edit Test
Quality
Edit
Target Item
Number
9000
A-1A
A
A-1A should not be null and should not be negative.
bheic088 ne null and bheic088 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
A
A
Quality
Quality
9005
9010
A-1B
A-1C
BHEIC089
BHEIC090
A-1B should not be null.
A-1C should not be null and should not be negative.
bheic089 ne null
bheic090 ne null and bheic090 ge 0
FRY12
20100331
99991231
Revised
A
Quality
9010
A-1D
BHEIC091
A-1D should not be null and should not be negative.
bheic091 ne null and bheic091 ge 0
FRY12
20100331
99991231
Revised
A
Quality
9010
A-2A
BHEIC093
A-2A should not be null and should not be negative.
bheic093 ne null and bheic093 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
A
A
Quality
Quality
9015
9020
A-2B
A-2C
BHEIC094
BHEIC095
A-2B should not be null.
A-2C should not be null and should not be negative.
bheic094 ne null
bheic095 ne null and bheic095 ge 0
FRY12
20100331
99991231
Revised
A
Quality
9020
A-3A
BHEIC097
A-3A should not be null and should not be negative.
bheic097 ne null and bheic097 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
A
A
Quality
Quality
9025
9030
A-3B
A-3C
BHEIC098
BHEIC099
A-3B should not be null.
A-3C should not be null and should not be negative.
bheic098 ne null
bheic099 ne null and bheic099 ge 0
FRY12
20100331
99991231
Revised
A
Quality
9030
A-4A
BHEIC101
A-4A should not be null and should not be negative.
bheic101 ne null and bheic101 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
A
A
Quality
Quality
9035
9040
A-4B
A-4C
BHEIC102
BHEIC103
A-4B should not be null.
A-4C should not be null and should not be negative.
bheic102 ne null
bheic103 ne null and bheic103 ge 0
FRY12
20100331
99991231
Revised
A
Quality
9040
A-Mem1
BHEIC100
bheic100 ne null and bheic100 ge 0
FRY12
20100331
99991231
Revised
A
Quality
9040
A-Mem2A
BHEIC104
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
A
A
Quality
Quality
9045
9050
A-Mem2B
A-Mem2C
BHEIC105
BHEIC106
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
A
A
Quality
Quality
9055
9060
A-Mem3
A-Mem4
BHEIB498
BHEIC716
FRY12
20100331
99991231
Added
A
Quality
9060
A-Mem5
BHEIJ443
FRY12
20100331
99991231
Revised
B
Quality
9060
B-1A
BHEIC107
A-Mem1 should not be null and should not be
negative.
A-Mem2A should not be null and should not be
negative.
A-Mem2B should not be null.
A-Mem2C should not be null and should not be
negative.
A-Mem3 should not be null.
A-Mem4 should not be null and should not be
negative.
A-Mem5 should not be null and should not be
negative.
B-1A should not be null and should not be negative.
FRY12
20100331
99991231
Revised
B
Quality
9060
B-1B
BHEIC108
B-1B should not be null and should not be negative.
bheic108 ne null and bheic108 ge 0
FRY12
20100331
99991231
Revised
B
Quality
9060
B-2A
BHEIC109
B-2A should not be null and should not be negative.
bheic109 ne null and bheic109 ge 0
FRY12
20100331
99991231
Revised
B
Quality
9060
B-2B
BHEIC110
B-2B should not be null and should not be negative.
bheic110 ne null and bheic110 ge 0
FRY12
20100331
99991231
Revised
B
Quality
9060
B-3A
BHEIC111
B-3A should not be null and should not be negative.
bheic111 ne null and bheic111 ge 0
FRY12
20100331
99991231
Revised
B
Quality
9060
B-3B
BHEIC112
B-3B should not be null and should not be negative.
bheic112 ne null and bheic112 ge 0
FRY12
20100331
99991231
Revised
B
Quality
9060
B-4A
BHEIC113
B-4A should not be null and should not be negative.
bheic113 ne null and bheic113 ge 0
FRY12
20100331
99991231
Revised
B
Quality
9060
B-4B
BHEIC114
B-4B should not be null and should not be negative.
bheic114 ne null and bheic114 ge 0
MARCH 2010
bheic104 ne null and bheic104 ge 0
bheic105 ne null
bheic106 ne null and bheic106 ge 0
bheib498 ne null
bheic716 ne null and bheic716 ge 0
bheij443 ne null and bheij443 ge 0
bheic107 ne null and bheic107 ge 0
FR Y-12: FRS-3
Quality (Q) Edits for the FR Y-12
(Effective as of March 31, 2010)
Series
Effective
End Date
99991231
Edit
Change
Revised
Schedule
Edit Type
FRY12
Effective
Start Date
20100331
Quality
Edit
Target Item
Number
9060
B-Mem1
MDRM
Number
BHEIC115
Edit Test
Alg Edit Test
B
bheic115 ne null and bheic115 ge 0
BHEIC117
B-Mem1 should not be null and should not be
negative.
C-1aA should not be null and should not be negative.
FRY12
20100331
99991231
Revised
C
Quality
9060
C-1aA
FRY12
FRY12
FRY12
20061231
20061231
20100331
99991231
99991231
99991231
Added
Added
Revised
B
C
C
Quality
Quality
Quality
9065
9065
9070
B-Mem2
C-1aB
C-1aC
BHEIC717
BHEIC718
BHEIC118
B-Mem2 should not be null.
C-1aB should not be null.
C-1aC should not be null and should not be negative.
bheic717 ne null
bheic718 ne null
bheic118 ne null and bheic118 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9075
C-1bA
BHEIC121
C-1bA should not be null and should not be negative. bheic121 ne null and bheic121 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9080
9085
C-1bB
C-1bC
BHEIC719
BHEIC122
C-1bB should not be null.
C-1bC should not be null and should not be negative.
bheic719 ne null
bheic122 ne null and bheic122 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9085
C-1cA
BHEIC126
C-1cA should not be null and should not be negative.
bheic126 ne null and bheic126 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9090
9095
C-1cB
C-1cC
BHEIC720
BHEIC127
C-1cB should not be null.
C-1cC should not be null and should not be negative.
bheic720 ne null
bheic127 ne null and bheic127 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9095
C-2aA
BHEIC136
C-2aA should not be null and should not be negative.
bheic136 ne null and bheic136 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9100
9105
C-2aB
C-2aC
BHEIC721
BHEIC137
C-2aB should not be null.
C-2aC should not be null and should not be negative.
bheic721 ne null
bheic137 ne null and bheic137 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9105
C-2bA
BHEIC722
C-2bA should not be null and should not be negative. bheic722 ne null and bheic722 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9110
9115
C-2bB
C-2bC
BHEIC723
BHEIC724
C-2bB should not be null.
C-2bC should not be null and should not be negative.
bheic723 ne null
bheic724 ne null and bheic724 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9115
C-2cA
BHEIC131
C-2cA should not be null and should not be negative.
bheic131 ne null and bheic131 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9120
9125
C-2cB
C-2cC
BHEIC725
BHEIC132
C-2cB should not be null.
C-2cC should not be null and should not be negative.
bheic725 ne null
bheic132 ne null and bheic132 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9125
C-2dA
BHEIC726
C-2dA should not be null and should not be negative. bheic726 ne null and bheic726 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9130
9135
C-2dB
C-2dC
BHEIC727
BHEIC728
C-2dB should not be null.
C-2dC should not be null and should not be negative.
bheic727 ne null
bheic728 ne null and bheic728 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9135
C-2eA
BHEIC145
C-2eA should not be null and should not be negative.
bheic145 ne null and bheic145 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9140
9145
C-2eB
C-2eC
BHEIC729
BHEIC146
C-2eB should not be null.
C-2eC should not be null and should not be negative.
bheic729 ne null
bheic146 ne null and bheic146 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9145
C-3A
BHEIC150
C-3A should not be null and should not be negative.
bheic150 ne null and bheic150 ge 0
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9150
9155
C-3B
C-3C
BHEIC730
BHEIC151
C-3B should not be null.
C-3C should not be null and should not be negative.
bheic730 ne null
bheic151 ne null and bheic151 ge 0
FRY12
20100331
99991231
Revised
C
Quality
9155
C-Mem1A
BHEIC155
bheic155 ne null and bheic155 ge 0
FRY12
20061231
99991231
Added
C
Quality
9160
C-Mem1B
BHEIC749
C-Mem1A should not be null and should not be
negative.
C-Mem1B should not be null.
MARCH 2010
bheic117 ne null and bheic117 ge 0
bheic749 ne null
FR Y-12: FRS-4
Quality (Q) Edits for the FR Y-12
(Effective as of March 31, 2010)
Series
Effective
End Date
99991231
Edit
Change
Revised
Schedule
Edit Type
FRY12
Effective
Start Date
20100331
Quality
Edit
Target Item
Number
9165
C-Mem1C
MDRM
Number
BHEIC156
Edit Test
Alg Edit Test
C
bheic156 ne null and bheic156 ge 0
BHEIC731
C-Mem1C should not be null and should not be
negative.
C-Mem2A should not be null and should not be
negative.
C-Mem2B should not be null.
C-Mem2C should not be null and should not be
negative.
D-1A should not be null and should not be negative.
FRY12
20100331
99991231
Revised
C
Quality
9165
C-Mem2A
BHEIC157
FRY12
FRY12
20061231
20100331
99991231
99991231
Added
Revised
C
C
Quality
Quality
9170
9175
C-Mem2B
C-Mem2C
BHEIC750
BHEIC158
FRY12
20100331
99991231
Revised
D
Quality
9175
D-1A
FRY12
20100331
99991231
Revised
D
Quality
9175
D-1B
BHEIC732
D-1B should not be null and should not be negative.
bheic732 ne null and bheic732 ge 0
FRY12
20100331
99991231
Added
D
Quality
9175
D-1C
BHEIJ434
D-1C should not be null and should not be negative.
bheij434 ne null and bheij434 ge 0
FRY12
20100331
99991231
Added
D
Quality
9175
D-1D
BHEIJ435
D-1D should not be null and should not be negative.
bheiJ435 ne null and bheij435 ge 0
FRY12
20100331
99991231
Revised
D
Quality
9175
D-1E
BHEIC733
D-1E should not be null and should not be negative.
bheic733 ne null and bheic733 ge 0
FRY12
20100331
99991231
Revised
D
Quality
9175
D-1F
BHEIC734
D-1F should not be null and should not be negative.
bheic734 ne null and bheic734 ge 0
FRY12
20100331
99991231
Revised
D
Quality
9175
D-2A
BHEIC735
D-2A should not be null and should not be negative.
bheic735 ne null and bheic735 ge 0
FRY12
20100331
99991231
Revised
D
Quality
9175
D-2B
BHEIC736
D-2B should not be null and should not be negative.
bheic736 ne null and bheic736 ge 0
FRY12
20100331
99991231
Added
D
Quality
9175
D-2C
BHEIJ436
D-2C should not be null and should not be negative.
bheij436 ne null and bheij436 ge 0
FRY12
20100331
99991231
Added
D
Quality
9175
D-2D
BHEIJ437
D-2D should not be null and should not be negative.
bheij437 ne null and bheij437 ge 0
FRY12
20100331
99991231
Revised
D
Quality
9175
D-2E
BHEIC737
D-2E should not be null and should not be negative.
bheic737 ne null and bheic737 ge 0
FRY12
20100331
99991231
Revised
D
Quality
9175
D-2F
BHEIC738
D-2F should not be null and should not be negative.
bheic738 ne null and bheic738 ge 0
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
20100331
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
Revised
Added
Revised
Added
Added
Added
Added
Revised
Revised
Added
Added
Added
Added
Revised
Revised
D
D
D
D
D
D
D
D
D
D
D
D
D
D
D
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
9180
9180
9180
9180
9180
9180
9180
9180
9180
9180
9180
9180
9180
9180
9180
D-3B
D-3D
D-3F
D-4A
D-4B
D-4C
D-4D
D-4E
D-4F
D-5A
D-5B
D-5C
D-5D
D-5E
D-5F
BHEIC739
BHEIJ438
BHEIC740
BHEIC741
BHEIC742
BHEIJ439
BHEIJ440
BHEIC743
BHEIC744
BHEIC745
BHEIC746
BHEIJ441
BHEIJ442
BHEIC747
BHEIC748
D-3B should not be null.
D-3D should not be null.
D-3F should not be null.
D-4A should not be null.
D-4B should not be null.
D-4C should not be null.
D-4D should not be null.
D-4E should not be null.
D-4F should not be null.
D-5A should not be null.
D-5B should not be null.
D-5C should not be null.
D-5D should not be null.
D-5E should not be null.
D-5F should not be null.
bheic739 ne null
bheij438 ne null
bheic740 ne null
bheic741 ne null
bheic742 ne null
bheij439 ne null
bheij440 ne null
bheic743 ne null
bheic744 ne null
bheic745 ne null
bheic746 ne null
bheij441 ne null
bheij442 ne null
bheic747 ne null
bheic748 ne null
MARCH 2010
bheic157 ne null and bheic157 ge 0
bheic750 ne null
bheic158 ne null and bheic158 ge 0
bheic731 ne null and bheic731 ge 0
FR Y-12: FRS-5
| File Type | application/pdf |
| File Modified | 2012-05-21 |
| File Created | 2010-04-06 |