Consolidated Financial Statements for Bank Holding Companies-non AA HCs

Board of Governors of the Federal Reserve System

Instructions for Preparation of

Consolidated Financial Statements for
Holding Companies
Reporting Form FR Y-9C
Reissued March 2013

Contents for
Y-9C Instructions

Organization of the Instruction Book
The instruction book is divided into three sections:
(1) The General Instructions describing overall reporting requirements.
(2) The Line Item Instructions for each schedule of
the report for the consolidated holding company.
(3) The Glossary presenting, in alphabetical order, definitions and discussions of accounting treatments
under generally accepted accounting principles
(GAAP) and other topics that require more extensive
treatment than is practical to include in the line item
instructions or that are relevant to several line items
or to the overall preparation of these reports.
In determining the required treatment of particular transactions or portfolio items or in determining the defini-

FR Y-9C
Contents March 2013

tions and scope of the various items, the General Instructions, the line item instructions, and the Glossary (all of
which are extensively cross-referenced) must be used
jointly. A single section does not necessarily give the
complete instructions for completing all the items of the
reports. The instructions and definitions in section (2) are
not necessarily self-contained; reference to more detailed
treatments in the Glossary may be needed. However, the
Glossary is not, and is not intended to be, a comprehensive discussion of accounting principles or
reporting.
Additional copies of this instruction book may be obtained
from the Federal Reserve Bank in the district where the
reporting holding company submits its FR Y-9C reports,
or may be found on the Federal Reserve Board’s public
website (www.federalreserve.gov).

Contents-1

Contents

GENERAL INSTRUCTIONS FOR PREPARATION OF FINANCIAL STATEMENTS
FOR HOLDING COMPANIES
Who Must Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A. Reporting Criteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B. Exemptions from Reporting the Holding Company Statements . . . . . . . . . . . . . . . . . . . . . . .
C. Shifts in Reporting Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GEN-1
GEN-1
GEN-2
GEN-2

Where to Submit the Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GEN-2

When to Submit the Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GEN-3

How to Prepare the Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
A. Applicability of GAAP, Consolidation Rules and SEC Consistency . . . . . . . . . . . . . . . . . .
Scope of the ‘‘consolidated holding company’’ to be reported in the
submitted reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rules of consolidation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reporting by type of office (for holding companies with foreign offices) . . . . . . . . . . . . . .
Exclusions from coverage of the consolidated report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
B. Report Form Captions, Non-applicable Items and Instructional Detail . . . . . . . . . . . . . . . .
C. Rounding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
D. Negative Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
E. Confidentiality . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F. Verification and Signatures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
G. Amended Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GEN-3
GEN-3

Contents-2

GEN-3
GEN-3
GEN-4
GEN-4
GEN-4
GEN-5
GEN-6
GEN-6
GEN-6
GEN-7

FR Y-9C
Contents June 2013

Contents

LINE ITEM INSTRUCTIONS FOR THE CONSOLIDATED FINANCIAL STATEMENTS
FOR HOLDING COMPANIES
Schedule HI—Consolidated Income Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HI-1
Schedule HI-A—Changes in Equity Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HI-A-1
Schedule HI-B—Charge-Offs and Recoveries on Loans and Leases and Changes
in Allowance for Loan and Lease Losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HI-B-1
Schedule HI-C—Disaggregated Data on the Allowance for Loan and Lease Losses . . . . . . . .
HI-C-1
Notes to the Income
- Statement—Predecessor Financial Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ISnotes-P-1
Notes to the Income Statement—Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ISnotes-1
Schedule HC—Consolidated Balance Sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-B—Securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-C—Loans and Lease Financing Receivables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-D—Trading Assets and Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-E—Deposit Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-F—Other Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-G—Other Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-H—Interest Sensitivity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-I—Insurance-Related Underwriting Activities (Including Reinsurance) . . . . . .
Schedule HC-K—Quarterly Averages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-L—Derivatives and Off-Balance Sheet Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-M—Memoranda . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-N—Past Due and Nonaccrual Loans, Leases, and Other Assets . . . . . . . . . . . . . .
Schedule HC-P—Closed-End 1-4 Family Residential Mortage Banking Activities. . . . . . . . . .
Schedule HC-Q—Financial Assets and Liabilities Measured at Fair Value . . . . . . . . . . . . . . . . .
Schedule HC-R—Regulatory Capital . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule HC-S—Servicing, Securitization, and Asset Sale Activities . . . . . . . . . . . . . . . . . . . . .
Schedule HC-V—Variable Interest Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

HC-1
HC-B-1
HC-C-1
HC-D-1
HC-E-1
HC-F-1
HC-G-1
HC-H-1
HC-I-1
HC-K-1
HC-L-1
HC-M-1
HC-N-1
HC-P-1
HC-Q-1
HC-R-1
HC-S-1
HC-V-1

Notes to the Balance
Sheet—Predecessor Financial Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BSnotes-P-1
Notes to the Balance Sheet—Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BSnotes-1

FR Y-9C
Contents March 2013

Contents-3

Contents

GLOSSARY
Acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting Errors, Corrections of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting Estimates, Changes in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting Principles, Changes in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accrued Interest Receivable Related to Credit Card Securitizations . . . . . . . . . . . . . . . . . . . . . . .
Acquisition, Development, or Construction (ADC) Arrangements . . . . . . . . . . . . . . . . . . . . . . . . .
Agreement Corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Allowance for Loan and Lease Losses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Applicable Income Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Associated Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
ATS Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bankers’ Acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bank-Owned Life Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Banks, U.S. and Foreign . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bill-of-Lading Draft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Borrowings and Deposits in Foreign Offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Brokered Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Brokered Retail Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Broker’s Security Draft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Business Combinations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Call Option . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capital Contributions of Cash and Notes Receivable . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Capitalization of Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Carrybacks and Carryforwards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Certificate of Deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Changes in Accounting Estimates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Changes in Accounting Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commercial Banks in the U.S. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commercial Letter of Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commercial Paper . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commodity or Bill-of-Lading Draft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Common Stock of Unconsolidated Subsidiaries, Investments in . . . . . . . . . . . . . . . . . . . . . . . . . . .
Continuing Contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contractholder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Corporate Joint Venture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Corrections of Accounting Errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contents-4

GL- 1
GL- 1
GL- 3
GL- 3
GL- 3
GL- 3
GL- 4
GL- 4
GL- 4
GL- 6
GL- 6
GL- 6
GL- 6
GL- 8
GL- 9
GL-11
GL-11
GL-11
GL-11
GL-12
GL-12
GL-14
GL-14
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16
GL-16

FR Y-9C
Contents March 2012

Contents

Coupon Stripping, Treasury Receipts, and STRIPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Custody Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dealer Reserve Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deferred Compensation Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deferred Income Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Defined Benefit Post Retirement Plans . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Demand Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Depository Institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Derivative Contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Discounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Dividends . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domestic Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Domicile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Due Bills . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Edge and Agreement Corporation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Equity-Indexed Certificates of Deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Equity Method of Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Excess Balance Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extinguishments of Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extraordinary Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fails . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fair Value . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Federal Funds Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Federally-Sponsored Lending Agency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Fees, Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreclosed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Central Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Currency Transactions and Translation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Debt Exchange Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Governments and Official Institutions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Foreign Office . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Forward Contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Functional Currency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Futures, Forward, and Standby Contracts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Goodwill . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Hypothecated Deposit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FR Y-9C
Contents June 2013

GL-16
GL-17
GL-17
GL-17
GL-19
GL-19
GL-20
GL-20
GL-20
GL-26
GL-31
GL-31
GL-32
GL-32
GL-32
GL-32
GL-33
GL-34
GL-35
GL-35
GL-36
GL-36
GL-36
GL-37
GL-38
GL-38
GL-38
GL-40
GL-40
GL-40
GL-41
GL-42
GL-43
GL-43
GL-43
GL-43
GL-43
GL-45
Contents-5

Contents

IBF . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance Commissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance Premiums . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Insurance Underwriting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intangible Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest-Bearing Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interest Capitalization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Internal-Use Computer Software . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
International Banking Facility (IBF) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Investments in Common Stock of Unconsolidated Subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . .
Joint Venture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Lease Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Letter of Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Limited-Life Preferred Stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loan Fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loan Impairment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loans Secured By Real Estate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Loss Contingencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mandatory Convertible Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Market (Fair)Value of Securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mergers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Money Market Deposit Account (MMDA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Mortgages, Residential, Participations in Pools of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NOW Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nonaccrual Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Noninterest-Bearing Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Nontransaction Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Notes and Debentures Subordinated to Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Offsetting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
One-Day Transaction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Option . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Organization Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other Real Estate Owned . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Overdraft . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Participations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Participations in Acceptances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Contents-6

GL-45
GL-45
GL-50
GL-50
GL-50
GL-51
GL-51
GL-51
GL-51
GL-51
GL-53
GL-53
GL-53
GL-54
GL-55
GL-55
GL-56
GL-58
GL-59
GL-60
GL-60
GL-60
GL-61
GL-61
GL-61
GL-61
GL-61
GL-63
GL-63
GL-63
GL-63
GL-64
GL-64
GL-64
GL-64
GL-64
GL-65
GL-65

FR Y-9C
Contents June 2013

Contents

Participations in Pools of Securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pass-through Reserve Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Perpetual Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Perpetual Preferred Stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Policyholder . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pooling of Interests . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pools of Residential Mortgages, Participations in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pools of Securities, Participations in . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preauthorized Transfer Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Preferred Stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Premiums and Discounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purchase Acquisition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purchased Impaired Loans and Debt Securities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Put Option . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Real Estate, Loan Secured by . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reciprocal Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reinsurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reinsurance Recoverables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Renegotiated ‘‘Troubled’’ Debt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reorganizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Repurchase Agreements to Maturity and Long-Term Repurchase Agreements . . . . . . . . . . . . .
Repurchase/Resale Agreements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reserve Balances, Pass-through . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sales of Assets for Risk-Based Capital Purposes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Savings Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Securities Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Securities Borrowing/Lending Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Securities, Participations in Pools of . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Separate Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Servicing Assets and Liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Settlement Date Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Shell Branches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Short Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standby Contract . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Standby Letter of Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Start-Up Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
STRIPS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Subordinated Notes and Debentures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FR Y-9C
Contents June 2013

GL-65
GL-65
GL-65
GL-65
GL-65
GL-65
GL-65
GL-65
GL-65
GL-66
GL-66
GL-66
GL-66
GL-69
GL-69
GL-69
GL-69
GL-69
GL-69
GL-69
GL-69
GL-69
GL-71
GL-71
GL-74
GL-74
GL-76
GL-77
GL-77
GL-77
GL-79
GL-79
GL-79
GL-79
GL-79
GL-79
GL-80
GL-80
Contents-7

Contents

Subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
‘‘Super NOW’’ Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Syndications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Telephone Transfer Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Term Federal Funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Time Deposits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trade Date and Settlement Date Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trading Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transaction Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Transfers of Financial Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Traveler’s Letter of Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Treasury Stock . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Troubled Debt Restructuring . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trust Preferred Securities as Investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Trust Preferred Securities Issued . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
U.S. Banks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
U.S. Territories and Possessions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Valuation Allowance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Variable Interest Entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
When-Issued Securities Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Yield Maintenance Dollar Repurchase Agreement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FR Y-9C Checklist for Verifying Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
FR Y-9C Federal Reserve Edits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Contents-8

GL-80
GL-81
GL-81
GL-81
GL-81
GL-81
GL-81
GL-81
GL-81
GL-82
GL-82
GL-87
GL-87
GL-88
GL-89
GL-89
GL-90
GL-90
GL-90
GL-90
GL-91
GL-92
CHK-1
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FR Y-9C
Contents June 2013

INSTRUCTIONS FOR PREPARATION OF

Financial Statements for
Holding Companies
For purposes of this report, all references to ‘‘bank(s)’’ and ‘‘associated bank(s)’’ are
inclusive of ‘‘savings association(s)’’ unless otherwise noted.

GENERAL INSTRUCTIONS
Who Must Report
A. Reporting Criteria
All bank holding companies, savings and loan holding
companies,1 and securities holding companies (collectively ‘‘holding companies’’) regardless of size, are
required to submit financial statements to the Federal
Reserve, unless specifically exempted (see description of
exemptions below).
The specific reporting requirements for each holding
company depend upon the size of the holding company,
or other specific factors as determined by the appropriate
Federal Reserve Bank. Holding companies must file the
appropriate forms as described below:
(1) Holding Companies with Total Consolidated Assets
of $500 Million or More. 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 Holding Companies (FR Y-9C) quarterly, as of the
last calendar day of March, June, September, and
December.
(b) the Parent Company Only Financial Statements
for Large Holding Companies (FR Y-9LP) quarterly, as of the last calendar day of March, June,
September, and December.
1. Savings and loan holding companies (SLHCs) do not include any
trust (other than a pension, profit-sharing, stockholders’ voting, or business
trust) which controls a savings association if such trust by its terms must
terminate within 25 years or not later than 21 years and 10 months after the
death of individuals living on the effective date of the trust, and (a) was in
existence and in control of a savings association on June 26, 1967, or, (b) is
a testamentary trust. See Section 238.2 of the interim final rule for more
information.
FR Y9C
General Instructions September 2013

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

a semiannual basis, as of the last calendar day of June
and December.2
For tiered holding companies. When holding companies with total consolidated assets of less than
$500 million, own or control, or are owned or
controlled by, other holding companies (i.e., are
tiered holding companies), the top-tier holding company must file the FR Y-9SP for the top-tier parent
company of the holding company. In addition, such
tiered holding companies must also submit, or have
the holding company subsidiary submit, a separate
FR Y-9SP for each lower-tier holding company.
When a holding company that has total consolidated
assets of less than $500 million is a subsidiary of a
holding company that files the FR Y-9C, the 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-9LP, FR Y-9ES, and the
FR Y-9SP are not included in this booklet but may be
obtained from the Federal Reserve Bank in the district
where the holding company files its reports, or may be
found on the Federal Reserve Board’s public website
(www.federalreserve.gov/boarddocs/reportforms).

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

2. The Reserve Bank with whom the reporting holding company files its
reports may require that a holding company with total consolidated assets
of less than $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 (1) is engaged in
significant nonbanking activities either directly or through a nonbank
subsidiary; (2) conducts significant off-balance-sheet activities, including
securitizations or managing or administering assets for third parties, either
directly or through a nonbank subsidiary; or (3) has a material amount of
debt or equity securities (other than trust preferred securities) outstanding
that are registered with the Securities and Exchange Commission.
In addition, any holding company that is not subject to the Federal
Reserve’s Capital Adequacy Guidelines, but nonetheless elects to comply
with the guidelines, are required to file a complete FR Y-9C and FR Y-9LP
report, and generally would not be permitted to revert back to filing the FR
Y-9SP report in any subsequent periods.

GEN-2

(1) a holding company that has been granted an exemption under Section 4(d) of the Bank Holding Company Act; or
(2) a ‘‘qualified foreign banking organization’’ as defined
by Section 211.23(a) of Regulation K (12 CFR
211.23(a)) that controls a U.S. subsidiary bank.
Holding companies that are not required to file under the
above criteria may be required to file this report by the
Federal Reserve Bank of the district in which they are
registered.

C. Shifts in Reporting Status
A top-tier holding company that reaches $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 lowertier holding companies must begin reporting the FR
Y-9LP in March of the current year. If a top-tier holding
company reaches $500 million or more in total consolidated assets due to a business combination, a reorganization, or a branch acquisition that is not a business
combination, then the holding company must begin
reporting the FR Y-9C and the FR Y-9LP with the first
quarterly report date following the effective date of the
business combination, reorganization, or branch acquisition, and any lower-tier holding companies must begin
reporting the FR Y-9LP with the first quarterly report
date following the effective date. In general, once a
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 holding companies should file a complete FR Y-9LP going forward).
If a holding company’s total consolidated assets should
subsequently fall to less than $500 million for four
consecutive quarters, then the holding company may
revert to filing the FR Y-9SP (and any lower-tier holding
companies in those organizations may revert to filing the
FR Y-9SP).

Where to Submit the Reports
Electronic Submission
All holding companies must submit their completed
reports electronically. Holding companies should contact
their district Reserve Bank or go to www.frbservices.org/
centralbank/reportingcentral/index.html for procedures
for electronic submission.
FR Y9C
General Instructions March 2013

General Instructions

When to Submit the Reports
The Consolidated Financial Statements for Holding Companies (FR Y-9C) are required to be submitted as of
March 31, June 30, September 30, and December 31. The
submission date for holding companies is 40 calendar
days after the March 31, June 30, and September 30 as of
dates unless that day falls on a weekend or holiday
(subject to timely filing provisions). The submission date
for holding companies is 45 calendar days after the
December 31 as of date. For example, the June 30 report
must be received by August 9, and the December 31 report
by February 14.
The term ‘‘submission date’’ is defined as the date by
which the Federal Reserve must receive the holding
company’s FR Y-9C.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission aids
the Federal Reserve in reviewing and processing the
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 (5:00 P.M. at each district Reserve
Bank).

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

Scope of the ‘‘consolidated holding
company’’ to be reported in the submitted
reports
For purposes of this report, the holding company should
consolidate its subsidiaries on the same basis as it does
FR Y9C
General Instructions March 2013

for its annual reports to the SEC or, for those holding
companies that do not file reports with the SEC, on the
same basis as described in generally accepted accounting
principles (GAAP). Generally, under the rules for consolidation established by the SEC and by GAAP, holding
companies should consolidate any company in which it
owns more than 50 percent of the outstanding voting
stock.
Each holding company shall account for any investments
in unconsolidated subsidiaries, associated companies,
and those corporate joint ventures over which the holding
company exercises significant influence according to the
equity method of accounting, as prescribed by GAAP.
The equity method of accounting is described in Schedule HC, item 8. (Refer to the Glossary entry for ‘‘subsidiaries’’ for the definitions of the terms subsidiary, associated company, and corporate joint venture.)

Rules of Consolidation
For purposes of these reports, all offices (i.e., branches,
subsidiaries, VIEs, and IBFs) that are within the scope of
the consolidated holding company as defined above are
to be reported on a consolidated basis. Unless the instructions specifically state otherwise, this consolidation shall
be on a line-by-line basis, according to the caption
shown. As part of the consolidation process, the results of
all transactions and all intercompany balances (e.g.,
outstanding asset/debt relationships) between offices,
subsidiaries, and other entities included in the scope of
the consolidated holding company are to be eliminated in
the consolidation and must be excluded from the Consolidated Financial Statements for Holding Companies. (For
example, eliminate in the consolidation (1) loans made
by the holding company to a consolidated subsidiary and
the corresponding liability of the subsidiary to the holding company, (2) a consolidated subsidiary’s deposits in
another holding company consolidated subsidiary and the
corresponding cash or interest-bearing asset balance of
the subsidiary, and (3) the intercompany interest income
and expense related to such loans and deposits of the
holding company and its consolidated subsidiary.)
Exception: For purposes of reporting the total assets of
captive insurance and reinsurance subsidiaries in Schedule HC-M, Memoranda, items 7(a) and 7(b), only, holding companies should measure the subsidiaries’ total
assets before eliminating intercompany transactions
between the consolidated subsidiary and other offices or
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General Instructions

subsidiaries of the consolidated holding company. Otherwise, captive insurance and reinsurance subsidiaries
should be reported on a consolidated basis as described in
the preceding paragraph.
Subsidiaries of Subsidiaries. For a subsidiary of a holding company that is in turn the parent of one or more
subsidiaries:
(1) Each subsidiary shall consolidate its majority-owned
subsidiaries in accordance with the consolidation
requirements set forth above.
(2) Each subsidiary shall account for any investments in
unconsolidated subsidiaries, corporate joint ventures
over which the holding company exercises significant influence, and associated companies according
to the equity method of accounting.
Noncontrolling (minority) interests. A noncontrolling
interest, sometimes called a minority interest, is the
portion of equity in a holding company’s subsidiary not
attributable, directly or indirectly, to the parent holding
company. Report noncontrolling interests in the reporting
holding company’s consolidated subsidiaries in Schedule
HC, item 27(b), ‘‘Noncontrolling (minority) interests in
consolidated subsidiaries.’’ Report the portion of consolidated net income reported in Schedule HI, item 12, that is
attributable to noncontrolling interests in consolidated
subsidiaries of the holding company in Schedule HI, item
13.

Reporting by type of office (for holding
companies with foreign offices)
Some information in the Consolidated Financial Statements for Holding Companies are to be reported by type
of office (e.g., for domestic offices or for foreign offices)
as well as for the consolidated holding company. Where
information is called for by type of office, the information
reported shall be the office component of the consolidated item unless otherwise specified in the line item
instructions. That is, as a general rule, the office information shall be reported at the same level of consolidation
as the fully consolidated statement, shall reflect only
transactions with parties outside the scope of the consolidated holding company, and shall exclude all transactions
between offices of the consolidated holding company as
defined above. See the Glossary entries for ‘‘domestic
office’’ and ‘‘foreign office’’ for the definitions of these
terms.
GEN-4

Exclusions from coverage of the
consolidated report
Subsidiaries where control does not rest with the parent. If control of a majority-owned subsidiary by the
holding company does not rest with the holding company
because of legal or other reasons (e.g., the subsidiary is in
bankruptcy), the subsidiary is not required to be consolidated for purposes of the report.2 Thus, the holding
company’s investments in such subsidiaries are not eliminated in consolidation but will be reflected in the reports
in the balance sheet item for ‘‘Investments in unconsolidated subsidiaries and associated companies’’ (Schedule
HC, item 8) and other transactions of the holding company with such subsidiaries will be reflected in the
appropriate items of the reports in the same manner as
transactions with unrelated outside parties. Additional
guidance on this topic is provided in accounting standards, including ASC Subtopic 810-10, Consolidation –
Overall (formerly FASB Statement No. 94, Consolidation of All Majority-Owned Subsidiaries).
Custody accounts. All custody and safekeeping activities
(i.e., the holding of securities, jewelry, coin collections,
and other valuables in custody or in safekeeping for
customers) should not to be reflected on any basis in the
balance sheet of the Consolidated Financial Statements
for Holding Companies unless cash funds held by the
bank in safekeeping for customers are commingled with
the general assets of the reporting holding company. In
such cases, the commingled funds would be reported in
the Consolidated Financial Statements for Holding Companies as deposit liabilities of the holding company.
For holding companies that file financial statements with
the Securities and Exchange Commission (SEC), major
classifications including total assets, total liabilities, total
equity capital and net income should generally be the
same between the FR Y-9C report filed with the Federal
Reserve and the financial statements filed with the SEC.

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 in those cases where (1) the reporting holding
company does not have any foreign offices; (2) the
reporting company does not have any depository institutions that are subsidiaries other than commercial banks;
FR Y9C
General Instructions March 2013

General Instructions

or (3) the reporting holding company has no consolidated subsidiaries that render services in any fiduciary
capacity and its subsidiary banks have no trust departments. If the reporting holding company has only domestic offices, Schedule HC, items 13(b)(1) and 13(b)(2),
and Schedule HI, items 1(a)(2) and 2(a)(2) should be left
blank. If the reporting company does not have any
depository institutions that are subsidiaries other than
commercial banks, then Schedule HC-E, items 2(a)
through 2(e) should be left blank. If the reporting company does not have any trust activities, then Schedule HI,
item 5(a) should be left blank. A holding company
should leave blank memorandum items 9(a) through 9(d)
of Schedule HI if the reporting holding company does
not have average trading assets of $2 million or more
(reported on Schedule HC-K, item 4(a)) as of the March
31st report date of the current calendar year.
Holding companies who are not required to report Schedule HC-D or Schedule HC-Q may leave these schedules
blank. Savings and loan holding companies who are not
required to report Schedule HC-L, item 7(c)(1)(a)
through item 7(c)(2)(c), Schedule HC-M item 11, item
17, and item 18, or all of Schedule HC-R may leave
these items blank.
There may be areas in which a holding company wishes
more technical detail on the application of accounting
standards and procedures to the requirements of these
instructions. Such information may often be found in the
appropriate entries in the Glossary section of these
instructions or, in more detail, in the GAAP standards.
Selected sections of the GAAP standards are referenced
in the instructions where appropriate. The accounting
entries in the Glossary are intended to serve as an aid in
specific reporting situations rather than a comprehensive
statement on accounting for holding companies.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank (that
is, the Federal Reserve Bank in the district where the
holding company submits this report).

C. Rounding
For holding companies with total assets of less than $10
billion, all dollar amounts must be reported in thousands,
with the figures rounded to the nearest thousand. Items
less than $500 will be reported as zero. For holding
companies with total assets of $10 billion or more, all
FR Y9C
General Instructions March 2013

dollar amounts may be reported in thousands, but each
holding company, at its option, may round the figures
reported to the nearest million, with zeros reported in the
thousands column. For holding companies exercising this
option, amounts less than $500,000 will be reported as
zero.
Rounding could result in details not adding to their stated
totals. However, 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 Consolidated Financial Statements for Holding
Companies, ‘‘Total assets’’ (Schedule HC, item 12) and
‘‘Total liabilities and equity capital’’ (Schedule HC, item
29), which must be equal, must be derived from unrounded
numbers and then rounded to ensure that these two items
are equal as reported.

D. Negative Entries
Except for the items listed below, negative entries are
generally not appropriate on the FR Y-9C and should not
be reported. Hence, assets with credit balances must be
reported in liability items and liabilities with debit balances must be reported in asset items, as appropriate, and
in accordance with these instructions. Items for which
negative entries may be made, include:
(1) Schedule HI, memorandum item 6, ‘‘Other noninterest income (itemize and describe the three
largest amounts that exceed 1 percent of the sum of
Schedule HI, item 1(h) and 5(m)).’’
(2) Schedule HI, memorandum item 7 ‘‘Other noninterest expense (itemize and describe the three
largest amounts that exceed 1 percent of Schedule
HI, items 1(h) and 5(m)).’’
(3) Schedule HI, item 5(e), ‘‘Venture capital revenue.’’
(4) Schedule HI, item 5(f), ‘‘Net servicing fees.’’
(5) Schedule HI, item 5(g), ‘‘Net securitization
income.’’
(6) Schedule HI-A, item 12, ‘‘Other comprehensive
income.’’
(7) Schedule HC, item 8, ‘‘Investments in unconsolidated subsidiaries and associated companies.’’
(8) Schedule HC, item 26(a), ‘‘Retained earnings.’’
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General Instructions

(9) Schedule HC, item 26(b), ‘‘Accumulated other
comprehensive income.’’
(10) Schedule HC, item 26(c), ‘‘Other equity capital
components. ’’
(11) Schedule HC, item 27(a), ‘‘Total holding company
equity capital.’’
(12) Schedule HC, item 28, ‘‘Total equity capital.’’
(13) Schedule HC-C, items 10, 10(a), and 10(b), on
‘‘Lease financing receivables (net of unearned
income).’’
(14) Schedule HC-P, items 5(a) and 5(b), on ‘‘Noninterest income for the quarter from the sale, securitization, and servicing of 1–4 family residential mortgage loans .’’
(15) Schedule HC-Q, memorandum item 2(a), ‘‘Loan
commitments (not accounted for as derivatives).’’
(16) Schedule HC-R, item 1, ‘‘Total holding company
equity capital.’’
(17) Schedule HC-R, item 2, ‘‘Net unrealized gains
(losses) on available-for-sale securities.’’
(18) Schedule HC-R, item 4, ‘‘Accumulated net gains
(losses) on cash flow hedges and amounts recorded
in AOCI resulting from the initial and subsequent
application of FASB ASC 715-20 (former FASB
Statement No. 158) to defined benefit postretirement plans.’’
(19) Schedule HC-R, item 7(b), ‘‘LESS: Cummulative
change in fair value of all financial liabilities
accounted for under a fair value option that is
included in retained earnings and is attributable to
changes in the holding company’s own creditworthiness.’’
(20) Schedule HC-R, item 8, ‘‘Subtotal.’’
(21) Schedule HC-R, item 10, ‘‘Other additions to
(deductions from) Tier 1 capital.’’
(22) Schedule HC-R, item 11, ‘‘Tier 1 capital.’’
(23) Schedule HC-R, item 21, ‘‘Total risk-based capital.’’
(24) Schedule HC-R, Column B, ‘‘Items Not Subject
to Risk-Weighting,’’ for asset categories in items 34
through 43.
GEN-6

When negative entries do occur in one or more of these
items, they shall be recorded with a minus (2) sign rather
than in parenthesis.
On the Consolidated Report of Income (Schedule HI),
negative entries may appear as appropriate. Income items
with a debit balance and expense items with a credit
balance must be reported with a minus (2) sign.

E. Confidentiality
The completed version of this report generally is available to the public upon request on an individual basis
with the exception of any amounts reported in Schedule
HI, memoranda item 7(g), ‘‘FDIC deposit insurance
assessments,’’ for report dates beginning June 30, 2009,
and in Schedule HC-P, item 7(a), ‘‘Representation and
warranty reserves for 1-4 family residential mortgage
loans sold to U.S. government agencies and governmentsponsored agencies,’’ and item 7(b), ‘‘Representation and
warranty reserves for 1-4 family residential mortgage
loans sold to other parties.’’ However, a reporting holding
company may request confidential treatment for the
Consolidated Financial Statements for Holding Companies (FR Y-9C) if the holding company is of the opinion
that disclosure of specific commercial or financial information in the report would likely result in substantial
harm to its competitive position, or that disclosure of the
submitted information would result in unwarranted invasion of personal privacy.
A request for confidential treatment must be submitted in
writing prior to the electronic submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested and must demonstrate
the specific nature of the harm that would result from
public release of the information. Merely stating that
competitive harm would result or that information is
personal is not sufficient.
Information for which confidential treatment is requested
may subsequently be released by the Federal Reserve
System if the Board of Governors determines that the
disclosure of such information is in the public interest.

F. Verification and Signatures
Verification. All addition and subtraction should be
double-checked before reports are submitted. Totals and
subtotals in supporting materials should be cross-checked
to corresponding items elsewhere in the reports. Before a
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General Instructions June 2013

General Instructions

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 Consolidated Financial Statements for
Holding Companies must be signed by the Chief Financial Officer of the holding company (or by the individual
performing this equivalent function). By signing the
cover page of this report, the authorized officer acknowledges that any knowing and willful misrepresentation or
omission of a material fact on this report constitutes fraud
in the inducement and may subject the officer to legal
sanctions provided by 18 USC 1001 and 1007.
Holding companies must maintain in their files a manually signed and attested printout of the data submitted.
The cover page of the Reserve Bank-supplied, holding
company’s software, or from the Federal Reserve’s website report form should be used to fulfill the signature and
attestation requirement and this page should be attached
to the printout placed in the holding company’s files.

G. Amended Reports
When the Federal Reserve’s interpretation of how GAAP
or these instructions should be applied to a specified
event or transaction (or series of related events or transactions) differs from the reporting holding company’s
interpretation, the Federal Reserve may require the holding company to reflect the event(s) or transaction(s) in its
FR Y-9C in accordance with the Federal Reserve’s
interpretation and to amend previously submitted reports.
The Federal Reserve will consider the materiality of such

FR Y9C
General Instructions September 2013

event(s) or transaction(s) in making a determination
about requiring the holding company to apply the Federal
Reserve’s interpretation and to amend previously submitted reports. Materiality is a qualitative characteristic of
accounting information that is addressed in Financial
Accounting Standards Board (FASB) Concepts Statement No. 8, ‘‘Conceptual Framework for Financial
Reporting,’’ as follows: ‘‘Information is material if omitting it or misstating it could influence decisions that users
make on the basis of the financial information of a
specific reporting entity.’’ In other words, materiality is
an entity-specific aspect of relevance based on the nature
or magnitude or both of the items to which the information relates in the context of an individual entity’s
financial report.
The Federal Reserve may require the filing of amended
Consolidated Financial Statements for Holding Companies if reports as previously submitted contain significant
errors. In addition, a holding company should file an
amended report when internal or external auditors make
audit adjustments that result in a restatement of financial
statements previously submitted to the Federal Reserve.
The Federal Reserve also requests that holding companies that have restated their prior period financial statements as a result of an acquisition submit revised reports
for the prior year-ends. While information to complete all
schedules to the FR Y-9C may not be available, holding
companies are requested to provide the Consolidated
Balance Sheet (Schedule HC) and the Consolidated
Report of Income (Schedule HI) for the prior year-ends.
In the event that certain of the required data are not
available, holding companies should contact the appropriate Reserve Bank for information on submitting revised
reports.

GEN-7

LINE ITEM INSTRUCTIONS FOR

Consolidated Report of Income
Schedule HI
The line item instructions should be read in conjunction with the Glossary and other
sections of these instructions. See the discussion of the Organization of the Instruction
Books in the General Instructions. For purposes of these line item instructions, the
FASB Accounting Standards Codification is referred to as ‘‘ASC.’’

General Instructions
Report in accordance with these instructions all income
and expense of the consolidated holding company for the
calendar year-to-date. Include adjustments of accruals
and other accounting estimates made shortly after the end
of a reporting period which relate to the income and
expense of the reporting period.
For purposes of this report, a savings and loan holding
company should report income from its savings association(s), nonbank subsidiary(s) and subsidiary savings and
loan holding company(s) (as defined in section 238.2 of
Regulation LL) following the same guidelines and
accounting rules set forth in these instructions for all
holding companies.
Holding companies that began operating during the
reporting period should report in the appropriate items of
Schedule HI all income earned and expense incurred
since commencing operations. The holding company
should report pre-opening income earned and expenses
incurred from inception until the date operations commenced using one of the two methods described in the
Glossary entry for ‘‘start-up activities.’’
Business Combinations and Reorganizations − If the
holding company entered into a business combination
that became effective during the reporting period and
which has been accounted for under the acquisition
method, report the income and expense of the acquired
business only after its acquisition. If the holding company entered into a reorganization that became effective
during the year-to-date reporting period and has been
accounted for at historical cost in a manner similar to a
pooling of interests, report the income and expense of the
combined entities for the entire calendar year-to-date as
though they had combined at the beginning of the year.
For further information on business combinations and
reorganizations, see the Glossary entry for ‘‘business
combinations.’’
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Schedule HI

March 2013

Assets and liabilities accounted under the fair value
option — Under U.S. generally accepted accounting
principles (GAAP) (i.e., ASC Subtopic 825-10, Financial
Instruments – Overall (formerly FASB Statement No.
159, The Fair Value Option for Financial Assets and
Financial Liabilities), ASC Subtopic 815-15, Derivatives
and Hedging – Embedded Derivatives (formerly FASB
Statement No. 155, Accounting for Certain Hybrid
Financial Instruments), and ASC Subtopic 860-50, Transfers and Servicing – Servicing Assets and Liabilities
(formerly FASB Statement No. 156, Accounting for
Servicing of Financial Assets)), the holding company
may elect to report certain assets and liabilities at fair
value with changes in fair value recognized in earnings.
This election is generally referred to as the fair value
option. If the holding company has elected to apply the
fair value option to interest-bearing financial assets and
liabilities, it should report the interest income on these
financial assets (except any that are in nonaccrual status)
and the interest expense on these financial liabilities for
the year-to-date in the appropriate interest income and
interest expense items on Schedule HI, not as part of the
reported change in fair value of these assets and liabilities
for the year-to-date. The holding company should measure the interest income or interest expense on a financial
asset or liability to which the fair value option has been
applied using either the contractual interest rate on the
asset or liability or the effective yield method based on
the amount at which the asset or liability was first
recognized on the balance sheet. Although the use of the
contractual interest rate is an acceptable method under
GAAP, when a financial asset or liability has a significant
premium or discount upon initial recognition, the measurement of interest income or interest expense under the
effective yield method more accurately portrays the
economic substance of the transaction. In addition, in
some cases, GAAP requires a particular method of
interest income recognition when the fair value option is
elected. For example, when the fair value option has been
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Schedule HI

applied to a beneficial interest in securitized financial
assets within the scope of ASC Subtopic 325-40,
Investments-Other – Beneficial Interests in Securitized
Financial Assets (formerly Emerging Issues Task Force
Issue No. 99-20, Recognition of Interest Income and
Impairment on Purchased and Retained Beneficial Interests in Securitized Financial Assets), interest income
should be measured in accordance with the consensus in
this issue. Similarly, when the fair value option has been
applied to a purchased impaired loan or debt security
accounted for under ASC Subtopic 310-30, Receivables
– Loans and Debt Securities Acquired with Deteriorated
Credit Quality (formerly AICPA Statement of Position
03-3, Accounting for Certain Loans or Debt Securities
Acquired in a Transfer), interest income on the loan or
debt security should be measured in accordance with this
Subtopic when accrual of income is appropriate. For
further information, see the Glossary entry for “Purchased Impaired Loans and Debt Securities.”
Revaluation adjustments, excluding amounts reported as
interest income and interest expense, to the carrying
value of all assets and liabilities reported in Schedule HC
at fair value under a fair value option (excluding servicing assets and liabilities reported in Schedule HC, item
10(b), “Other intangible assets,” and Schedule HC, item
20, “Other liabilities,” respectively, and assets and liabilities reported in Schedule HC, item 5, ‘‘Trading assets,’’
and Schedule HC, item 15, ‘‘Trading liabilities,’’ respectively) resulting from the periodic marking of such assets
and liabilities to fair value should be reported as “Other
noninterest income” in Schedule HI, item 5(l).

(2) Loan origination fees, direct loan origination costs,
and purchase premiums and discounts on loans held
for investment, all of which should be deferred and
recognized over the life of the related loan as an
adjustment of yield under ASC Subtopic 310-20,
Receivables – Nonrefundable Fees and Other Costs
(formerly FASB Statement No. 91, Accounting for
Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial Direct Costs of
Leases) as described in the Glossary entry for ‘‘loan
fees.’’ See exclusion (3) below.
(3) Loan commitment fees (net of direct loan origination
costs) that must be deferred over the commitment
period and recognized over the life of the related loan
as an adjustment of yield under ASC Subtopic 310-20
as described in the Glossary entry for ‘‘loan fees.’’
(4) Investigation and service charges, fees representing a
reimbursement of loan processing costs, renewal and
past-due charges, prepayment penalties, and fees
charged for the execution of mortgages or agreements securing the holding company’s loans.
(5) Charges levied against overdrawn accounts based on
the length of time the account has been overdrawn,
the magnitude of the overdrawn balance, or which
are otherwise equivalent to interest. See exclusion (6)
below.
(6) The contractual amount of interest income earned on
loans that are reported at fair value under a fair value
option.
Exclude from interest and fee income on loans:

Line Item 1 Interest income.
Line Item 1(a) Interest and fee income on loans.
Report in the appropriate subitem all interest, fees, and
similar charges levied against or associated with all
assets reportable as loans in Schedule HC-C, items 1
through 9.
Deduct interest rebated to customers on loans paid before
maturity from gross interest earned on loans; do not
report as an expense.
Include as interest and fee income on loans:
(1) Interest on all assets reportable as loans extended
directly, purchased from others, sold under agreements to repurchase, or pledged as collateral for any
purpose.
HI-2

(1) Fees for servicing real estate mortgages or other
loans that are not assets of the holding company
(report in Schedule HI, item 5(f), ‘‘Net servicing
fees’’).
(2) Charges to merchants for the holding company’s
handling of credit card or charge sales when the
holding company does not carry the related loan
accounts on its books (report as ‘‘Other noninterest
income’’ in Schedule HI, item 5(l)). Holding companies may report this income net of the expenses
(except salaries) related to the handling of these
credit card or charge sales.
(3) Loan origination fees, direct loan origination costs,
and purchase premiums and discounts on loans held
for sale, all of which should be deferred until the loan
Schedule HI

FR Y-9C
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Schedule HI

is sold (rather than amortized). The net fees or costs
and purchase premium or discount are part of the
recorded investment in the loan. When the loan is
sold, the difference between the sales price and the
recorded investment in the loan is the gain or loss on
the sale of the loan. See exclusion (4) below.
(4) Net gains (losses) from the sale of all assets reportable as loans (report in Schedule HI, item 5(i), ‘‘Net
gains (losses) on sales of loans and leases’’). Refer to
the Glossary entry for ‘‘transfers of financial assets.’’
(5) Reimbursements for out-of-pocket expenditures (e.g.,
for the purchase of fire insurance on real estate
securing a loan) made by the holding company for
the account of its customers. If the holding company’s
expense accounts were charged with the amount of
such expenditures, the reimbursements should be
credited to the same expense accounts.
(6) Transaction or per item charges levied against deposit
accounts for the processing of checks drawn against
insufficient funds that the holding company assesses
regardless of whether it decides to pay, return, or
hold the check, so-called ‘‘NSF check charges’’
(report as ‘‘Service charges on deposit accounts (in
domestic offices),’’ in Schedule HI, item 5(b), or, if
levied against deposit accounts in foreign offices, as
‘‘Other noninterest income’’ in Schedule HI, item
5(l)). See inclusion (5) above.
(7) Interchange fees earned from credit card transactions
(report as ‘‘Other noninterest income’’ in Schedule
HI, item 5(l)).
Line Item 1(a)(1) Interest and fee income on loans
in domestic offices.
Report all interest, fees, and similar charges levied
against or associated with all loans in domestic offices
reportable in Schedule HC-C, items 1 through 9, column B for holding companies with foreign offices and
reportable in Schedule HC-C, items 1 through 9, for
holding companies with domestic offices only.
Line Item 1(a)(1)(a) Interest and fee income on
loans secured by 1-4 family residential properties.
Report all interest, fees, and similar charges levied
against or associated with all loans secured by 1-4 family
residential properties (in domestic offices) reportable in
Schedule HC-C, item 1(c), column B.
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Schedule HI

March 2013

Line Item 1(a)(1)(b) Interest and fee income on all
other loans secured by real estate.
Report all interest, fees, and similar charges levied
against or associated with all loans secured by real estate
(in domestic offices) reportable in Schedule HC-C, items
1(a), 1(b), 1(d), and 1(e), column B. Include interest and
fee income on loans secured by 1-4 family residential
construction loans, but exclude such income on all other
loans secured by 1-4 family residential properties.
Line Item 1(a)(1)(c) Interest and fee income on all
other loans.
Report all interest, fees, and similar charges levied
against or associated with all other loans (in domestic
offices) (other than loans secured by real estate in domestic offices) reportable in Schedule HC-C, items 2 through
9, column B.
Line Item 1(a)(2) Interest and fee income on loans
in foreign offices, Edge and Agreement subsidiaries,
and IBFs.
Report all interest, fees, and similar charges levied
against or associated with all loans in foreign offices,
Edge and Agreement subsidiaries, and IBFs reportable in
Schedule HC-C, column A, items 1 through 9.
Line Item 1(b) Income from lease financing
receivables.
Report income from direct financing and leveraged leases
reportable in Schedule HC-C, item 10, ‘‘Lease financing
receivables (net of unearned income).’’ (See Glossary
entry for ‘‘lease accounting.’’)
Exclude:
(1) Any investment tax credit associated with leased
property (include in Schedule HI, item 9, ‘‘Applicable income taxes.’’)
(2) Provision for possible losses on leases (report in
Schedule HI, item 4, ‘‘Provision for loan and lease
losses’’).
(3) Rental fees applicable to operating leases for furniture and equipment rented to others (report in Schedule HI, item 5(l), ‘‘Other noninterest income’’).
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Schedule HI

Line Item 1(c) Interest income on balances due
from depository institutions.
Report all income on assets reportable in Schedule HC,
item 1(b), ‘‘Interest-bearing balances due from depository Institutions,’’ including interest-bearing balances
maintained to satisfy reserve balance requirements, excess
balances, and term deposits due from Federal Reserve
Banks. Include interest income earned on interest-bearing
balances due from depository institutions that are reported
at fair value under a fair value option. However, exclude
earnings credits associated with clearing balances due
from Federal Reserve Banks, which are applied to an
institution’s monthly billing service charges to offset the
cost of eligible Federal Reserve services.
Line Item 1(d) Interest and dividend income on
securities.
Report in the appropriate subitem all income on assets
that are reportable in Schedule HC-B, Securities. Include
accretion of discount on securities for the current period.
Deduct current amortization of premium on securities. (Refer to the Glossary entry for ‘‘premiums and
discounts.’’)

(1) Realized gains (losses) on held-to-maturity securities
and on available-for-sale securities (report in Schedule HI, items 6(a) and 6(b), respectively).
(2) Net unrealized holding gains (losses) on availablefor-sale securities (include the amount of such net
unrealized holding gains (losses) in Schedule HC,
item 26(b), ‘‘Accumulated other comprehensive
income,’’ and the calendar year-to-date change in
such net unrealized holding gains (losses) in Schedule HI-A, item 10, ‘‘Other comprehensive income)’’.
(3) Income from advances to, or obligations of, majorityowned subsidiaries not consolidated, associated companies, and those corporate joint ventures over which
the consolidated holding company exercises significant influence (report as ‘‘Noninterest income’’ in the
appropriate subitem of Schedule HI, item 5).
Line Item 1(d)(1) U.S. Treasury securities and U.S.
government agency obligations (excluding
mortgage-backed securities).
Report income from all securities reportable in Schedule HC-B, item 1, ‘‘U.S. Treasury securities,’’ and item 2,
‘‘U.S. government agency obligations.’’ Include accretion
of discount on U.S. Treasury bills.

Include interest and dividends on securities held in the
consolidated holding company’s portfolio, loaned, sold
subject to repurchase, or pledged as collateral for any
purpose.

Line Item 1(d)(2) Mortgage-backed securities.

Include interest received at the sale of securities to the
extent that such interest had not already been accrued on
the consolidated holding company’s books.

Line Item 1(d)(3) All other securities.

Do not deduct accrued interest included in the purchase
price of securities from income on securities and do not
charge to expense. Record such interest in a separate
asset account (to be reported in Schedule HC, item 11,
‘‘Other assets’’) to be offset upon collection of the next
interest payment.
Report income from detached U.S. Government security
coupons and ex-coupon U.S. Government securities not
held for trading in item 1(d)(3) as interest and dividend
income on ‘‘All other securities.’’ Refer to the Glossary
entry for ‘‘coupon stripping, Treasury receipts, and
STRIPS.’’
Exclude from interest and dividend income on securites:
HI-4

Report all income from securities reportable in Schedule HC-B, item 4, ‘‘Mortgage-backed securities.’’

Report in the appropriate subitem income from all other
debt securities and from all equity securities of companies domiciled in the U.S. that are reportable in
Schedule HC-B, item 3, ‘‘Securities issued by states and
political subdivisions in the U.S.,’’ item 5, ‘‘Asset-backed
securities (ABS),’’ item 6, ‘‘Other debt securities,’’ and
item 7, ‘‘Investments in mutual funds and other equity
securities with readily determinable fair values.’’
Exclude from interest and dividend income on all other
securities:
(1) Income from equity securities that do not have
readily determinable fair values (report as ‘‘Other
interest income’’ in Schedule HI, item 1(g)).
(2) The consolidated holding company’s proportionate
share of the net income or loss from its common
Schedule HI

FR Y-9C
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Schedule HI

stock investments in domestic unconsolidated subsidiaries, associated companies, and those corporate
joint ventures over which the consolidated holding
company exercises significant influence (report
income or loss before extraordinary items and other
adjustments in the appropriate subitem of item 5 and
report extraordinary items, net of applicable taxes
and minority interest, in Schedule HI, item 12).
Line Item 1(e) Interest income from trading
assets.
Report the interest income earned on assets reportable in
Schedule HC, item 5, ‘‘Trading assets.’’
Include accretion of discount on assets held in trading
accounts that have been issued on a discount basis, such
as U.S. Treasury bills and commercial paper.
Exclude gains (losses) and fees from trading assets,
which should be reported in Schedule HI, item 5(c),
‘‘Trading revenue.’’ Also exclude revaluation adjustments from the periodic marking to market of derivative
contracts held for trading purposes, which should be
reported as trading revenue in Schedule HI, item 5(c).
The effect of the periodic net settlements on these
derivative contracts should be included as part of the
revaluation adjustments from the periodic marking to
market of the contracts.
Line Item 1(f) Interest income on federal funds
sold and securities purchased under agreements to
resell.
Report the gross revenue from assets reportable in Schedule HC, item 3, ‘‘Federal funds sold and securities
purchased under agreements to resell.’’ Include the contractual amount of interest income earned on federal
funds sold and securities purchased under agreements to
resell that are reported at fair value under a fair value
option.
Line Item 1(g) Other interest income.
Report all interest income not properly reported in
items 1(a) through 1(f) above. Other interest income
includes, but is not limited to:
(1) Interest income on real estate sales contracts reportable in Schedule HC, item 7, ‘‘Other real estate
owned.’’
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Schedule HI

March 2013

(2) Interest income from advances to, or obligations of,
majority-owned subsidiaries not consolidated on this
report, associated companies, and those corporate
joint ventures over which the consolidated holding
company exercises significant influence.
Exclude the consolidated holding company’s proportionate share of the income or loss before extraordinary items and other adjustments from its common
stock investments in unconsolidated subsidiaries,
associated companies, and those corporate joint ventures over which the holding company exercises
significant influence (report in item 5(l), ‘‘Other
noninterest income’’) and the consolidated holding
company’s proportionate share of material extraordinary items and other adjustments of these entities
(report in item 12, ‘‘Extraordinary items net of
applicable taxes and minority interest’’).
(3) Interest received on other assets not specified above.
Line Item 1(h) Total interest income.
Report the sum of items 1(a) through 1(g).
Line Item 2 Interest expense.
Line Item 2(a) Interest on deposits.
Report in the appropriate subitem all interest expense,
including amortization of the cost of merchandise or
property offered in lieu of interest payments, on deposits
reportable in Schedule HC, item 13(a)(2), ‘‘Interestbearing deposits in domestic offices,’’ and Schedule HC,
item 13(b)(2), ‘‘Interest-bearing deposits in foreign offices,
Edge and Agreement subsidiaries, and IBFs.’’
Exclude the cost of gifts or premiums (whether in the
form of merchandise, credit, or cash) given to depositors
at the time of the opening of a new account or an addition
to, or renewal of, an existing account (report in Schedule
HI, item 7(d), ‘‘Other noninterest expense’’).
Include as interest expense on the appropriate category of
deposits finders’ fees and brokers’ fees that represent an
adjustment to the interest rate paid on deposits the
reporting holding company acquires through brokers. If
material, such fees should be capitalized and amortized
over the term of the related deposits. However, exclude
fees levied by brokers that are, in substance, retainer fees
or that otherwise do not represent an adjustment to the
interest rate paid on brokered deposits (report in Schedule HI, item 7(d), ‘‘Other noninterest expense’’).
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Schedule HI

Also include as interest expense the contractual amount
of interest expense incurred on deposits that are reported
at fair value under a fair value option. Deposits with
demand features (e.g., demand and savings deposits in
domestic offices) are generally not eligible for the fair
value option.

bearing deposits in foreign offices, Edge and Agreement
subsidiaries, and IBFs.’’

Deduct from the gross interest expense of the appropriate
category of time deposits penalties for early withdrawals,
or portions of such penalties, that represent the forfeiture
of interest accrued or paid to the date of withdrawal. If
material, portions of penalties for early withdrawals that
exceed the interest accrued or paid to the date of withdrawal should not be treated as a reduction of interest
expense but should be included in ‘‘Other noninterest
income’’ in Schedule HI, item 5(l).

Report the gross expense of all liabilities reportable in
Schedule HC, item 14, ‘‘Federal funds purchased and
securities sold under agreements to repurchase.’’ Include
the contractual amount of interest expense incurred on
federal funds purchased and securities sold under agreements to repurchase that are reported at fair value under a
fair value option.

Line Item 2(a)(1) Interest on deposits in domestic
offices.
Line Item 2(a)(1)(a) Interest on time deposits of
$100,000 or more.
Report interest expense on all time deposits reportable
in Schedule HC-E, items 1(e) and 2(e), ‘‘Time deposits
of $100,000 or more’’ in domestic offices of commercial banks and in domestic offices of other depository
institutions.
Line Item 2(a)(1)(b)
less than $100,000.

Interest on time deposits of

Report in this item all interest expense reportable in
Schedule HC-E, items 1(d) and 2(d), ‘‘Time deposits of
less than $100,000’’ in domestic offices of subsidiary
commercial banks and in domestic offices of other subsidiary depository institutions.
Line Item 2(a)(1)(c) Interest on other deposits.
Report interest expense on all deposits reportable in
Schedule HC, item 13(a)(2), ‘‘Interest-bearing deposits
in domestic offices,’’ excluding interest on time deposits
in domestic offices of subsidiary commercial banks and
in domestic offices of other subsidiary depository institutions, which are reportable in items 2(a)(1)(a) or
2(a)(1)(b) above.
Line Item 2(a)(2) Interest on deposits in foreign
offices, Edge and Agreement subsidiaries, and IBFs.
Report interest expense on all deposits in foreign offices
reportable in Schedule HC, item 13(b)(2), ‘‘InterestHI-6

Line Item 2(b) Expense of federal funds
purchased and securities sold under agreements to
repurchase.

Report the income of federal funds sold and securities
purchased under agreements to resell in Schedule HI,
item 1(f); do not deduct from the gross expense reported
in this item. However, if amounts recognized as payables
under repurchase agreements have been offset against
amounts recognized as receivables under reverse repurchase agreements and reported as a net amount in
Schedule HC, Balance Sheet, in accordance with ASC
Subtopic 210-20, Balance Sheet – Offsetting (formerly
FASB Interpretation No. 41, Offsetting of Amounts
Related to Certain Repurchase and Reverse Repurchase
Agreements), the income and expense from these agreements may be reported on a net basis in Schedule HI,
Income Statement.
Line Item 2(c) Interest on trading liabilities and
other borrowed money.
Report the interest expense on all liabilities reportable in
Schedule HC, item 15, ‘‘Trading liabilities,’’ and item 16,
‘‘Other borrowed money.’’ Include the contractual amount
of interest expense incurred on other borrowed money
reported at fair value under a fair value option.
Line Item 2(d) Interest on subordinated notes and
debentures.
Report the interest expense on all liabilities reportable in
Schedule HC, item 19(a), ‘‘Subordinated notes and
debentures.’’ Include the contractual amount of interest
expense incurred on subordinated notes and debentures
reported at fair value under a fair value option.
Include the interest expense of mandatory convertible
securities associated with gross equity contract notes and
gross equity commitment notes.
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Schedule HI

Include amortization of expenses incurred in the issuance
of subordinated notes and debentures. Capitalize such
expenses, if material, and amortize them over the life of
the related notes and debentures (unless the notes and
debentures are reported at fair value under a fair value
option, in which case issuance costs should be expensed
as incurred).
Exclude from this item interest on any reportable notes
payable to unconsolidated special purpose entities that
issue trust preferred securities (included in Schedule HC,
item 19(b), ‘‘Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and trust
preferred securities issued by consolidated special purpose entities’’). Report this interest expense in Schedule
HI, item 2(e), ‘‘Other interest expense.’’
Exclude from this item the amortization of expenses
incurred in the issuance of these notes payable. Capitalize such expenses, if material, and amortize them over
the life of the related notes payable. Report these amortized issuance costs in Schedule HI, item 2(e).
Exclude dividends declared or paid on limited-life preferred stock (report dividends declared in Schedule HI-A,
item 10).
Line Item 2(e) Other interest expense.
Report in this item the interest expense on all other
liabilities not reported in Schedule HI, items 2(a) through
2(d) above.
Line Item 2(f) Total interest expense.
Report the sum of Schedule HI, items 2(a) through 2(e).

reported in this item must equal Schedule HI-B, Part II,
item 5, ‘‘Provision for loan and lease losses.’’ Report
negative amounts with a minus (-) sign.
Exclude any provision for credit losses on off-balance
sheet credit exposures which should be reported in
Schedule HI, item 7(d), ‘‘Other noninterest expense.’’
The amount reported here may differ from the bad debt
expense deduction taken for federal income tax purposes.
(Refer to the Glossary entry for ‘‘allowance for loan and
lease losses’’ for additional information.)
Line Item 5 Noninterest income:
Line Item 5(a) Income from fiduciary activities.
Report gross income from services rendered by the trust
departments of the holding company’s banking subsidiaries or by any of the holding company’s consolidated
subsidiaries acting in any fiduciary capacity. Include
commissions and fees on the sales of annuities by these
entities that are executed in a fiduciary capacity.
Exclude commissions and fees received for the accumulation or disbursement of funds deposited to Individual
Retirement Accounts (IRAs) or Keogh Plan accounts
when they are not handled by the trust departments
of the holding company’s subsidiary banks (report in
item 5(b), ‘‘Service charges on deposit accounts in
domestic offices’’).
Leave this item blank if the subsidiary banks of the
reporting holding company have no trust departments
and the holding company has no consolidated subsidiaries that render services in any fiduciary capacity.

Line Item 3 Net interest income.

Line Item 5(b) Service charges on deposit
accounts in domestic offices.

Report the difference between item 1(h), ‘‘Total interest
income’’ and item 2(f), ‘‘Total interest expense.’’ If the
amount is negative, report with a minus (-) sign.

Report in this item amounts charged depositors in domestic offices:

Line Item 4 Provision for loan and lease losses.
Report the amount needed to make the allowance for loan
and lease losses, as reported in Schedule HC, item 4(c),
adequate to absorb estimated credit losses, based upon
management’s evaluation of the loans and leases that the
reporting holding company has the intent and ability to
hold for the foreseeable future or until maturity or payoff.
Also include in this item any provision for allocated
transfer risk related to loans and leases. The amount
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Schedule HI

March 2013

(1) For the maintenance of their deposit accounts with
the holding company or its consolidated subsidiaries, so-called ‘‘maintenance charges.’’
(2) For their failure to maintain specified minimum
deposit balances.
(3) Based on the number of checks drawn on and
deposits made in their deposit accounts.
(4) For checks drawn on so-called ‘‘no minimum balance’’ deposit accounts.
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Schedule HI

(5) For withdrawals from nontransaction deposit
accounts.

item must equal the sum of Schedule HI, Memoranda
item 9(a) through 9(e).

(6) For the closing of savings accounts before a specified minimum period of time has elapsed.

Include as trading revenue:

(7) For accounts which have remained inactive for
extended periods of time or which have become
dormant.
(8) For deposits to or withdrawals from deposit accounts
through the use of automated teller machines or
remote service units.
(9) For the processing of checks drawn against insufficient funds, so-called ‘‘NSF check charges,’’ that
the subsidiary banks of the holding company assess
regardless of whether it decides to pay, return, or
hold the check. Exclude subsequent charges levied
against overdrawn accounts based on the length of
time the account has been overdrawn, the magnitude of the overdrawn balance, or which are otherwise equivalent to interest (report in the appropriate
subitem of item 1(a)(1), ‘‘Interest and fee income
on loans in domestic offices’’).
(10) For issuing stop payment orders.
(11) For certifying checks.
(12) For the accumulation or disbursement of funds
deposited to Individual Retirement Accounts (IRAs)
or Keogh Plan accounts when not handled by the
trust departments of subsidiary banks of the reporting holding company.
Report such commissions and fees received for
accounts handled by the trust departments of the
holding company’s banking subsidiaries or by other
consolidated subsidiaries in item 5(a), ‘‘Income
from fiduciary activities.’’
Exclude penalties paid by depositors for the early
withdrawal of time deposits (report in item 5(l),
‘‘Other noninterest income,’’ or deduct from the
interest expense of the related category of time
deposits, as appropriate).
Line Item 5(c) Trading revenue.
Report the net gain or loss from trading cash instruments
and off-balance-sheet derivative contracts (including
commodity contracts) that has been recognized during
the calendar year-to-date. The amount reported in this
HI-8

(1) Revaluation adjustments to the carrying value of cash
instruments reportable in Schedule HC, item 5,
‘‘Trading assets,’’ and Schedule HC, item 15, ‘‘Trading liabilities,’’ resulting from the periodic marking
to market of such instruments.
(2) Revaluation adjustments from the periodic marking
to market of interest rate, foreign exchange rate,
commodity, and equity derivative contracts reportable in Schedule HC-L, item 12, ‘‘Total gross notional
amount of derivative contracts held for trading,’’ and
credit derivative contracts reportable in Schedule
HC-L, item 7, ‘‘Credit derivatives,’’ that are held for
trading purposes. The effect of the periodic net
settlements on derivative contracts held for trading
purposes should be included as part of the revaluation adjustments from the periodic marking to market
of these contracts.
(3) Incidental income and expense related to the purchase and sale of assets and liabilities reportable
in Schedule HC, item 5, ‘‘Trading assets,’’ and
Schedule HC, item 15, ‘‘Trading liabilities,’’ and
off-balance-sheet derivative contracts reportable in
Schedule HC-L, item 12, ‘‘Total gross amount of
derivative contracts held for trading,’’ and credit
derivatives contracts reportable in Schedule HC-L,
item 7, that are held for trading purposes.
If the amount to be reported in this item is a net loss,
report with a minus (-) sign.
Line Item 5(d)(1) Fees and commissions from
securities brokerage.
Report fees and commissions from securities brokerage
activities, from the sale and servicing of mutual funds,
from the purchase and sale of securities and money
market instruments where the holding company is acting
as agent for other banking institutions or customers, and
from the lending of securities owned by the holding
company or by holding company customers (if these fees
and commissions are not included in Schedule HI, item
5(a), ‘‘Income from fiduciary activities,’’ or item 5(c),
‘‘Trading revenue’’). However, exclude fees and commissions from the sale of annuities (fixed, variable, and
other) to holding company customers by the holding
Schedule HI

FR Y-9C
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Schedule HI

company or any securities brokerage subsidiary (report
such income in Schedule HI, item 5(d)(3), ‘‘Fees and
commissions from annuity sales’’).

company subsidiary) that are executed in a fiduciary
capacity (report in Schedule HI, item 5(a), ‘‘Income from
fiduciary activities’’).

Also include the holding company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investments in equity method
investees that are principally engaged in securities brokerage activities. Equity method investees include unconsolidated subsidiaries; associated companies; and corporate joint ventures, unincorporated joint ventures, general
partnerships, and limited partnerships over which the
holding company exercises significant influence.

Also include the holding company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investments in equity method
investees that are principally engaged in annuity sales.
Equity method investees include unconsolidated subsidiaries; associated companies; and corporate joint ventures,
unincorporated joint ventures, general partnerships, and
limited partnerships over which the holding company
exercises significant influence.

Line Item 5(d)(2) Investment banking, advisory,
and underwriting fees and commissions.

Line Item 5(d)(4) Underwriting income from
insurance and reinsurance activities.

Report fees and commissions from underwriting (or
participating in the underwriting of) securities, private
placements of securities, investment advisory and management services, merger and acquisition services, and
other related consulting fees. Include fees and commissions from the placement of commercial paper, both for
transactions issued in the holding company’s name and
transactions in which the holding company acts as an
agent for a third party issuer.

Report the amount of premiums earned by holding
company subsidiaries engaged in insurance underwriting
or reinsurance activities. Include earned premiums from
(a) life and health insurance and (b) property and casualty
insurance, whether (direct) underwritten business or
ceded or assumed (reinsured) business. Insurance premiums should be reported net of any premiums transferred
to other insurance underwriters/reinsurers in conjunction
with reinsurance contracts.

Also include the holding company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investments in equity method
investees that are principally engaged in investment
banking, advisory, or securities underwriting activities.
Equity method investees include unconsolidated subsidiaries; associated companies; and corporate joint ventures,
unincorporated joint ventures, general partnerships, and
limited partnerships over which the holding company
exercises significant influence.

Also include the holding company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investments in equity method
investees that are principally engaged in insurance underwriting or reinsurance activities. Equity method investees
include unconsolidated subsidiaries; associated companies; and corporate joint ventures, unincorporated joint
ventures, general partnerships, and limited partnerships
over which the holding company exercises significant
influence.

Line Item 5(d)(3)
annuity sales.

Exclude income from sales and referrals involving insurance products and annuities (see the instructions for
Schedule HI, items 5(d)(5) and 5(d)(3), respectively, for
information on reporting such income).

Fees and commissions from

Report fees and commissions from sales of annuities
(fixed, variable, and other) by the holding company and
any subsidiary of the holding company and fees earned
from customer referrals for annuities to insurance companies and insurance agencies external to the consolidated
holding company. Also include management fees earned
from annuities.
However, exclude fees and commissions from sales of
annuities by the trust departments of the holding
company’s subsidiary banks (or by a consolidated trust
FR Y-9C
Schedule HI

March 2013

Line Item 5(d)(5) Income from other insurance
activities.
Report income from insurance product sales and referrals, including:
(1) Service charges, commissions, and fees earned from
insurance sales, including credit, life, health, property, casualty, and title insurance products.
HI-9

Schedule HI

(2) Fees earned from customer referrals for insurance
products to insurance companies and insurance agencies external to the consolidated holding company.
Also include management fees earned from separate
accounts and universal life products.
Exclude income from annuity sales and referrals (see the
instructions for Schedule HI, item 5(d)(3), above, for
information on reporting such income).
Also include the holding company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investments in equity method
investees that are principally engaged in insurance product sales and referrals. Equity method investees include
unconsolidated subsidiaries; associated companies; and
corporate joint ventures, unincorporated joint ventures,
general partnerships, and limited partnerships over which
the holding company exercises significant influence.
Line Item 5(e) Venture capital revenue.
In general, venture capital activities involve the providing of funds, whether in the form of loans or equity, and
technical and management assistance, when needed and
requested, to start-up or high-risk companies specializing
in new technologies, ideas, products, or processes. The
primary objective of these investments is capital growth.
Report as venture capital revenue market value adjustments, interest, dividends, gains, and losses (including
impairment losses) on venture capital investments (loans
and securities). Include any fee income from venture
capital activities that is not reported in one of the
preceding items of Schedule HI—Income Statement.
Also include the holding company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investments in:
(1) Unconsolidated subsidiaries,
(2) Associated companies, and
(3) Corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships
over which the holding company exercises significant influence that are principally engaged in venture
capital activities.
Line Item 5(f)

Net servicing fees.

Report income from servicing real estate mortgages,
credit cards, and other financial assets held by others.
HI-10

Report any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the
loans. For servicing assets and liabilities measured under
the amortization method, holding companies should
report servicing income net of the related servicing
assets’ amortization expense, include impairments recognized on servicing assets, and also include increases in
servicing liabilities recognized when subsequent events
have increased the fair value of the liability above its
carrying amount. For servicing assets and liabilities
remeasured at fair value under the fair value option,
include changes in the fair value of these servicing assets
and liabilities. For further information on servicing, see
the Glossary entry for ‘‘servicing assets and liabilities.’’

Line Item 5(g) Net securitization income.
Report net gains (losses) on assets sold in the holding
company’s own securitization transactions, i.e., net of
transaction costs. Include unrealized losses (and recoveries of unrealized losses) on loans and leases held for sale
in the holding company’s own securitization transactions. Report fee income from securitizations, securitization conduits, and structured finance vehicles, including
fees for providing administrative support, liquidity support, interest rate risk management, credit enhancement
support, and any additional support functions as an
administrative agent, liquidity agent, hedging agent, or
credit enhancement agent. Include all other fees (other
than servicing fees and commercial paper placement
fees) earned from the holding company’s securitization
and structured finance transactions.
Exclude income from servicing securitized assets (report
in item 5(f), above), fee income from the placement of
commercial paper (report in item 5(d), above), and
income from seller’s interests and residual interests
retained by the holding company (report in the appropriate subitem of item 1, ‘‘Interest income’’). Also exclude
net gains (losses) on loans sold to—and unrealized losses
(and recoveries of unrealized losses) on loans and leases
held for sale to—a government-sponsored agency or
another institution that in turn securitizes the loans
(report in item 5(i), ‘‘Net gains (losses) on sales of loans
and leases’’).

Line Item 5(h) Not applicable.
Schedule HI

FR Y-9C
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Schedule HI

Line Item 5(i)
and leases.

Net gains (losses) on sales of loans

Report the amount of net gains (losses) on sales and other
disposals of loans and leases (reportable in Schedule HCC), including unrealized losses (and subsequent recoveries of such net unrealized losses) on loans and leases held
for sale. Exclude net gains (losses) on loans and leases
sold in the holding company’s own securitization transactions and unrealized losses (and recoveries of unrealized losses) on loans and leases held for sale in the
holding company’s own securitization transactions (report
these gains (losses) in Schedule HI, item 5(g), ‘‘Net
securitization income’’).
Line Item 5(j) Net gains (losses) on sales of other
real estate owned.
Report the amount of net gains (losses) on sales and other
disposals of other real estate owned (reportable in Schedule HC, item 7), increases and decreases in the valuation
allowance for foreclosed real estate, and write-downs of
other real estate owned subsequent to acquisition (or
physical possession) charged to expense. Do not include
as a loss on other real estate owned any amount charged
to the allowance for loan and lease losses at the time of
foreclosure (actual or physical possession) for the difference between the carrying value of a loan and the fair
value less cost to sell of the foreclosed real estate.
Line Item 5(k) Net gains (losses) on sales of other
assets (excluding securities).
Report the amount of net gains (losses) on sales and other
disposals of assets not required to be reported elsewhere
in the income statement (Schedule HI). Include net gains
(losses) on sales and other disposals of premises and
fixed assets; personal property acquired for debts previously contracted (such as automobiles, boats, equipment,
and appliances); and coins, art, and other similar assets.
Do not include net gains (losses) on sales and other
disposals of loans and leases (either directly or through
securitization), other real estate owned, securities, and
trading assets (report these net gains (losses) in the
appropriate items of Schedule HI).
Line Item 5(l)

Other noninterest income.

Report all operating income of the holding company for
the calendar year to date not required to be reported
elsewhere in Schedule HI. Disclose in Schedule HI, Memoranda items 6(a) through 6(k), each compoFR Y-9C
Schedule HI

March 2013

nent of other noninterest income, and the dollar amount
of such component, that is greater than $25,000 and
exceeds 3 percent of the other noninterest income
reported in this item. If net losses have been reported in
this item for a component of ‘‘Other noninterest income,’’
use the absolute value of such net losses to determine
whether the amount of the net losses is greater than
$25,000 and exceeds 3 percent of ‘‘Other noninterest
income’’ and should be reported in Schedule HI, Memoranda item 6. (The absolute value refers to the magnitude
of the dollar amount without regard to whether the
amount represents net gains or net losses.) Preprinted
captions have been provided in Memoranda items 6(a)
through 6(h) for reporting the following components of
other noninterest income if the component exceeds this
disclosure threshold: income and fees from the printing
and sale of checks, earnings on/increase in value of cash
surrender value of life insurance, income and fees from
automated teller machines (ATMS), rent and other income
from other real estate owned, safe deposit box rent, net
change in the fair values of financial instruments
accounted for under a fair value option, bank card and
credit card interchange fees and gains on bargain purchases. For each component of other noninterest income
that exceeds this disclosure threshold for which a preprinted caption has not been provided describe the component with a clear but concise caption in Schedule HI,
Memoranda items 6(i) through 6(k). These descriptions
should not exceed 50 characters in length (including
spacing between words).
For disclosure purposes in Schedule HI, Memoranda
items 6(a) through 6(h), when components of ‘‘Other
noninterest income’’ reflect a single credit for separate
‘‘bundled services’’ provided through third party vendors, disclose such amounts in the item with the preprinted caption that most closely describes the predominant type of income earned, and this categorization
should be used consistently over time.
Include as other noninterest income:
(1) Service charges, commissions, and fees for such
services as:
(a) The rental of safe deposit boxes.
(b) The safekeeping of securities for other depository institutions (if the income for such safekeeping services is not included in SchedHI-11

Schedule HI

ule HI, item 5(a), ‘‘Income from fiduciary
activities’’).

nized on a straight-line basis over the period the fee
entitles the cardholder to use the card.

(c) The sale of bank drafts, money orders, cashiers’
checks, and travelers’ checks.

(6) Charges to merchants for the bank’s handling of
credit card or charge sales when the holding company does not carry the related loan accounts on its
books. Holding companies may report this income
net of the expenses (except salaries) related to the
handling of these credit card sales.

(d) The collection of utility bills, checks, notes,
bond coupons, and bills of exchange.
(e) The redemption of U.S. savings bonds.
(f) The handling of food stamps.
(g) The execution of acceptances and the issuance
of commercial letters of credit, standby letters
of credit, defered payment letters of credit, and
letters of credit issued for cash or its equivalent.
Exclude income on bankers acceptances and
trade acceptances (report such income in the
appropriate subitem of Schedule HI, item 1(a),
‘‘Interest and fee income on loans,’’ or in
Schedule HI, item 1(e), ‘‘Interest income from
trading assets,’’ as appropriate).
(h) The notarizing of forms and documents.

earned

from

credit

card

(8) Gross income received for performing data processing services for others. Do not deduct the expense
of performing such services for others (report in the
appropriate items of noninterest expense).
(9) Loan commitment fees that are recognized during
the commitment period (i.e., fees retrospectively
determined and fees for commitments where exercise is remote) or included in income when the
commitment expires and loan syndication fees that
are not required to be deferred. Refer to the Glossary entry for ‘‘loan fees’’ for further information.

(i) The negotiation or management of loans from
other lenders for customers or correspondents.

(10) Service charges on deposit accounts in foreign
offices.

(j) The providing of consulting and advisory services to others. Exclude income from investment advisory services, which is to be reported
in Schedule HI, item 5(d).

(11) Net tellers’ overages (shortages), net recoveries
(losses) on forged checks, net recoveries (losses) on
payment of checks over stop payment orders, and
similar recurring operating gains (losses) of this
type. Holding companies should consistently report
these gains (losses) either in this item or in Schedule HI, item 7(d).

(k) The use of the holding company subsidiary
bank’s automated teller machines or remote
service units by depositors of other depository
institutions.
(2) Income and fees from the sale and printing of
checks.
(3) Gross rentals and other income from all real estate
reportable in Schedule HC, item 7, ‘‘Other real
estate owned.’’
(4) Earnings on or other increases in the value of the
cash surrender values of life insurance policies
owned by the holding company’s subsidiary bank(s).
(5) Annual or other periodic fees paid by holders of
credit cards issued by the holding company or its
consolidated subsidairies. Fees that are periodically
charged to cardholders shall be deferred and recogHI-12

(7) Interchange fees
transactions.

(12) Net gains (losses) from the sale or other disposal of
branches (i.e., where the reporting holding company sells a branch’s assets to another depository
institution, which assumes the deposit liabilities of
the branch). Holding companies should consistently report these net gains (losses) either in this
item or in Schedule HI, item 7(d).
(13) Net gains (losses) from all transactions involving
foreign currency or foreign exchange other than
trading transactions. Holding companies should
consistently report these net gains (losses) either in
this item or in Schedule HI, item 7(d).
(14) Rental fees applicable to operating leases for furniture and equipment rented to others.
Schedule HI

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Schedule HI

(15) Interest received on tax refunds.
(16) Life insurance proceeds on policies for which the
holding company or its subsidiaries are the beneficiary.
(17) Credits resulting from litigation or other claims.
(18) Portions of penalties for early withdrawals of time
deposits that exceed the interest accrued or paid on
the deposit to the date of withdrawal, if material.
Penalties for early withdrawals, or portions of such
penalties, that represent the forfeiture of interest
accrued or paid to the date of withdrawal are a
reduction of interest expense and should be deducted
from the gross interest expense of the appropriate
category of time deposits in Schedule HI, item 2(a),
‘‘Interest on deposits.’’
(19) Interest income from advances to, or obligations of,
and the holding company’s proportionate share of
the income or loss before extraordinary items and
other adjustments from its investments in:
(a) Unconsolidated subsidiaries,
(b) Associated companies, and
(c) Corporate joint ventures, unincorporated joint
ventures, and general partnerships over which
the holding company exercises significant influence, and
(d) Noncontrolling investments in certain limited
partnerships and limited liability companies
(described in the Glossary entry for ‘‘equity
method of accounting’’),
other than those that are principally engaged in
investment banking, advisory, brokerage, or securites underwriting activities; venture capital activities; insurance and reinsurance underwriting activities; or insurance and annunity sales activities (the
income from which should be reported in Schedule HI, items 5(d)(1) through 5(d)(5) and 5(e), as
appropriate. Exclude the holding company’s proportionate share of material extraordinary items and
other adjustments of these entities (report in Schedule HI, item 12, ‘‘Extraordinary items and other
adjustments, net of income taxes’’).
(20) Net gains (losses) on nonhedging derivative instruments held for purposes other than trading. Holding
companies should consistently report these net
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Schedule HI

June 2013

gains (losses) either in this item or in Schedule HI,
item 7(d). For further information, see the Glossary
entry for ‘‘derivative contracts.’’
(21) Gross income generated by securities contributed to
charitable contribution Clifford Trusts.
(22) Income from ground rents and air rights.
(23) Revaluation adjustments to the carrying value of all
assets and liabilities reported in Schedule HC at fair
value under a fair value option (excluding servicing
assets and liabilities reported in Schedule HC, item
10(b), ‘‘Other intangible assets,’’ and Schedule HC,
item 20, ‘‘Other liabilities,’’ respectively, and assets
and liabilities reported in Schedule HC, item 5,
‘‘Trading assets,’’ and Schedule HC, item 15,
‘‘Trading liabilities,’’ respectively) resulting from
the periodic marking of such assets and liabilities to
fair value. Exclude the contractual amounts of
interest income earned and interest expense incurred
on financial assets and liabilities reported at fair
value under a fair value option, which should be
reported in the appropriate interest income or interest expense items on Schedule HI.
(24) Gains on bargain purchases recognized and measured in accordance with ASC Topic 805, Business
Combinations (formerly referred to as FASB Statement No. 141(R) Business Combinations).
Line Item 5(m) Total noninterest income.
Report the sum of items 5(a) through 5(l).
Line Item 6(a) Realized gains (losses) on
held-to-maturity securities.
Report the net gain or loss realized during the calendar
year-to-date from the sale, exchange, redemption, or
retirement of all securities reportable in Schedule HC,
item 2(a), ‘‘Held-to-maturity securities.’’ The realized
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 amortized cost.
Also include in this item the write-downs of the cost basis
of individual held-to-maturity securities for other-thantemporary impairments. If the amount to be reported in
this item is a net loss, report with a minus (-) sign.
Do not adjust for applicable income taxes (income taxes
applicable to gains (losses) on held-to-maturity securities
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Schedule HI

are to be included in the applicable income taxes reported
in item 9 below).
Exclude:
(1) Realized gains (losses) on available-for-sale securities (report in Schedule HI, item 6(b) below) and
trading securities (report in Schedule HI, item 5(c)
above).
(2) Net gains (losses) from the sale of detached securities
coupons and the sale of ex-coupon securities (report
in item 5(l), ‘‘Other noninterest income,’’ or item 7(d),
‘‘Other noninterest expense,’’ as appropriate). (Refer
to the Glossary entry for ‘‘coupon stripping’’ for
further information.)
Line Item 6(b) Realized gains (losses) on
available-for-sale securities.
Report the net gain or loss realized during the calendar
year-to-date from the sale, exchange, redemption, or
retirement of all securities reportable in Schedule HC,
item 2(b), ‘‘Available-for-sale securities.’’ The realized
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 amortized cost.
Also include in this item write-downs of the cost basis of
individual available-for-sale securities for other-thantemporary impairments. If the amount to be reported in
this item is a net loss, report with a minus (-) sign.
Do not adjust for applicable income taxes (income taxes
applicable to gains (losses) on available-for-sale securities are to be included in the applicable income taxes
reported in item 9 below).
Exclude:
(1) The change in net unrealized holding gains (losses)
on available-for-sale securities during the calendar
year to date (report in Schedule HI-A, item 12).

Line Item 7 Noninterest expense:
Line Item 7(a) Salaries and employee benefits.
Report salaries and benefits of all officers and employees
of the holding company and its consolidated subsidiaries
including guards and contracted guards, temporary office
help, dining room and cafeteria employees, and building
department officers and employees (including maintenance personnel). Include as salaries and employee benefits:
(1) Gross salaries, wages, overtime, bonuses, incentive
compensation, and extra compensation.
(2) Social security taxes and state and federal unemployment taxes paid by the consolidated holding
company.
(3) Contributions to the consolidated holding
company’s retirement plan, pension fund, profitsharing plan, employee stock ownership plan,
employee stock purchase plan, and employee savings plan.
(4) Premiums (net of dividends received) on health and
accident, hospitalization, dental, disability, and life
insurance policies for which the consolidated holding company is not the beneficiary.
(5) Cost of office temporaries whether hired directly by
the holding company or its consolidated subsidiaries or through an outside agency.
(6) Workmen’s compensation insurance premiums.
(7) The net cost to the holding company or its consolidated subsidiaries for employee dining rooms, restaurants, and cafeterias.
(8) Accrued vacation pay earned by employees during
the calendar year-to-date.

(2) Realized gains (losses) on held-to-maturity securities
(report in Schedule HI, item 6(a) above) and on
trading securities (report in Schedule HI, item 5(c)
above).

(9) The cost of medical or health services, relocation
programs and reimbursements of moving expenses,
tuition reimbursement programs, and other so-called
fringe benefits for officers and employees.

(3) Net gains (losses) from the sale of detached securities
coupons and the sale of ex-coupon securities (report
in item 5(l), ‘‘Other noninterest income,’’ or item 7(d),
‘‘Other noninterest expense,’’ as appropriate). (Refer
to the Glossary entry for ‘‘coupon stripping’’ for
further information.)

(10) Compensation expense (service component and
interest component) related to deferred compensation agreements.

HI-14

Exclude from salaries and employee benefits (report in
item 7(d), ‘‘Other noninterest expense’’):
Schedule HI

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Schedule HI

(1) Amounts paid to attorneys, accountants, management consultants, investment counselors, and other
professionals who are not salaried officers or
employees of the holding company or its consolidated subsidiaries.
(2) The cost of holding company or consolidated subsidiary newspapers and magazines prepared for
distribution to holding company or its consolidated
subsidiaries’ officers and employees.
(3) Premiums on life insurance policies for which the
holding company or its consolidated subsidiaries
are the beneficiary.
(4) Dues, fees, and other expenses associated with
memberships in country clubs, social or private
clubs, civic organizations, and similar clubs and
organizations.
Line Item 7(b) Expenses of premises and fixed
assets.
Report all noninterest expenses related to the use of
premises, equipment, furniture, and fixtures, net of rental
income, that are reportable in Schedule HC, item 6,
‘‘Premises and fixed assets.’’ If this net amount is a credit
balance, report with a minus (-) sign.
Deduct rental income from gross premises and fixed asset
expense. Rental income includes all rentals charged for
the use of buildings not incident to their use by the
reporting holding company or its consolidated subsidiaries, including rentals by regular tenants of the holding
company’s or its consolidated subsidiaries’ buildings,
income received from short-term rentals of other facilities of the holding company or its consolidated subsidiaries, and income from sub-leases. Also deduct income
from assets that indirectly represent premises, equipment,
furniture, or fixtures reportable in Schedule HC, item 6,
‘‘Premises and fixed assets.’’
Include as expenses of premises and fixed assets:
(1) Normal and recurring depreciation and amortization charges against assets reportable in Schedule HC, item 6, ‘‘Premises and fixed assets,’’ including capital lease assets, which are applicable to the
calendar year-to-date, whether they represent direct
reductions in the carrying value of the assets or
additions to accumulated depreciation or amortization accounts. Any method of depreciation or amortization conforming to accounting principles that
FR Y-9C
Schedule HI

June 2013

are generally acceptable for financial reporting
purposes may be used. However, depreciation for
premises and fixed assets may be based on the
Accelerated Cost Recovery System (ACRS) used
for federal income tax purposes if the results would
not be materially different from depreciation based
on the asset’s estimated useful life.
(2) All operating lease payments made by the holding
company or its consolidated subsidiaries on premises (including parking lots), equipment (including
data processing equipment), furniture, and fixtures.
(3) Cost of ordinary repairs to premises (including
leasehold improvements), equipment, furniture, and
fixtures.
(4) Cost of service or maintenance contracts for equipment, furniture, and fixtures.
(5) Cost of leasehold improvements, equipment, furniture, and fixtures charged directly to expense and
not placed on the consolidated holding company’s
books as assets.
(6) Insurance expense related to the use of premises,
equipment, furniture, and fixtures including such
coverages as fire, multi-peril, boiler, plate glass,
flood, and public liability.
(7) All property tax and other tax expense related to
premises (including leasehold improvements),
equipment, furniture, and fixtures, including deficiency payments, net of all rebates, refunds, or
credits.
(8) Any portion of capital lease payments representing
executory costs such as insurance, maintenance,
and taxes.
(9) Cost of heat, electricity, water, and other utilities
connected with the use of premises and fixed assets.
(10) Cost of janitorial supplies and outside janitorial
services.
(11) Fuel, maintenance, and other expenses related to
the use of holding company- or consolidated
subsidiary-owned automobiles, airplanes, and other
vehicles for holding company or consolidated subsidiaries’ business.
Exclude from expenses of premises and fixed assets:
HI-15

Schedule HI

(1) Salaries and employee benefits (report such expenses
for all officers and employees of the holding company and its consolidated subsidiaries in item 7(a),
‘‘Salaries and employee benefits’’).
(2) Interest on mortgages, liens, or other encumbrances
on premises or equipment owned, including the
portion of capital lease payments representing interest expense (report in item 2(c), ‘‘Interest on trading
liabilities and other borrowed money’’).
(3) All expenses associated with other real estate owned
(report in item 7(d), ‘‘Other noninterest expense’’).
(4) Gross rentals from other real estate owned and fees
charged for the use of parking lots properly reported
as other real estate owned, as well as safe deposit box
rentals and rental fees applicable to operating leases
for furniture and equipment rented to others (report
in item 5(l), ‘‘Other noninterest income’’).
Line Item 7(c)(1) Goodwill impairment losses.
Report any impairment losses recognized during the
period on goodwill (as defined for Schedule HC,
item 10(a)). Exclude goodwill impairment losses associated with discontinued operations (report such losses on a
net-of-tax basis in Schedule HI, item 11, ‘‘Extraordinary
items and other adjustments, net of applicable taxes’’).
Impairment losses on goodwill should be tested at the
consolidated holding company level in accordance with
ASC Topic 350, Intangibles-Goodwill and Other (formerly FASB Statement No. 142, Goodwill and Other
Intangible Assets), if there is impairment losses at a
subsidiary level using the subsidiary’s reporting units. If
goodwill impairment loss is recognized at a subsidiary
level, then goodwill of the reporting unit or units (at the
higher consolidated level) in which the subsidiary’s
reporting unit with impaired goodwill resides must be
tested for impairment if the events or conditions that gave
rise to the loss at the subsidiary level would more likely
than not reduce the fair value of the reporting unit (at the
higher consolidated level) below its carrying amount.
Only if goodwill at that higher-level reporting unit is
impaired would a goodwill impairment loss be recognized at the consolidated level.
Goodwill is considered impaired when the amount of
goodwill exceeds its implied fair value at the reporting
unit level. If the carrying amount of reporting unit
goodwill exceeds its implied fair value, an impairment
HI-16

loss must be recognized in earnings in an amount equal to
that excess and reported in this item. The loss recognized
cannot exceed the carrying amount of the reporting unit’s
goodwill. After a goodwill impairment loss is recognized, the adjusted carrying amount of goodwill shall be
its new accounting basis. Subsequent reversal of a previously recognized goodwill impairment loss is prohibited
once the measurement of that loss is completed.
Goodwill of a reporting unit must be tested for impairment annually and between annual tests if an event
occurs or circumstances change that would more likely
than not reduce the fair value of a reporting unit below its
carrying amount. Examples of such events or circumstances include a significant adverse change in the business climate, unanticipated competition, a loss of key
personnel, and an expectation that a reporting unit or a
significant portion of a reporting unit will be sold or
otherwise disposed of. In addition, goodwill must be
tested for impairment after a portion of goodwill has been
allocated to a business to be disposed of.
When a reporting unit is to be disposed of in its entirety,
goodwill of that reporting unit must be included in the
carrying amount of the reporting unit in determining the
gain or loss on disposal. When a portion of a reporting
unit that constitutes a business is to be disposed of,
goodwill associated with that business must be included
in the carrying amount of the business in determining the
gain or loss on disposal. Otherwise, a holding company
may not remove goodwill from its balance sheet, for
example, by ‘‘selling’’ or ‘‘dividending’’ this asset to its
parent holding company or another affiliate.
Line Item 7(c)(2) Amortization expense and
impairment losses for other intangible assets.
Report the amortization expense of and any impairment
losses on ‘‘Other intangible assets’’ (as defined for Schedule HC, item 10(b)). Under ASC Topic 350, IntangiblesGoodwill and Other (formerly FASB Statement No. 142,
Goodwill and Other Intangible Assets), intangible assets
that have indefinite useful lives should not be amortized
but must be tested at least annually for impairment.
Intangible assets that have finite useful lives must be
amortized over their useful lives and must be reviewed
for impairment in accordance with ASC Topic 360,
Property, Plant, and Equipment (formerly FASB Statement No. 144, Accounting for the Impairment of LongLived Assets).
Schedule HI

FR Y-9C
June 2013

Schedule HI

Exclude the amortization expense of and any impairment
losses on servicing assets, which should be netted against
the servicing income reported in Schedule HI, item
5(f), ‘‘Net servicing fees,’’ above.
Line Item 7(d) Other noninterest expense.
Report all operating expenses of the holding company for
the calendar year-to-date not required to be reported
elsewhere in Schedule HI. Disclose in Schedule HI,
Memoranda items 7(a) through 7(n), each component of
other noninterest expense, and the dollar amount of such
component, that is greater that $25,000 and exceeds 3
percent of the other noninterest expense reported in this
item. If net gains have been reported in this item for a
component of ‘‘Other noninterest expense,’’ use the
absolute value of such net gains to determine whether the
amount of the net gains is greater than $25,000 and
exceeds 3 percent of ‘‘Other noninterest expense’’ and
should be reported in Schedule HI, Memoranda item 7.
(The absolute value refers to the magnitude of the dollar
amount without regard to whether the amount represents
net gains or net losses.) Preprinted captions have been
provided in Memoranda items 7(a) through 7(k) for
reporting the following components of other noninterest
expense if the component exceeds this disclosure threshold: data processing expenses; advertising and marketing
expenses; directors’ fees; printing, stationery, and supplies; postage; legal fees and expenses; FDIC deposit
insurance assessments; accounting and auditing expenses;
consulting and advisory expenses; automated teller
machine (ATM) and interchange expenses; and telecommunications expenses. For each component of other
noninterest expense that exceeds this disclosure threshold
for which a preprinted caption has not been provided
describe the component with a clear but concise caption
in Schedule HI, Memoranda items 7(l) through 7(n).
These descriptions should not exceed 50 characters in
length (including spacing between words).
For disclosure purposes in Schedule HI, memoranda
items 7(a) through 7(k), when components of “Other
noninterest expense” reflect a single charge for separate
“bundled services” provided by third party vendors,
disclose such amounts in the item with the preprinted
caption that most closely describes the predominant type
of expense incurred, and this categorization should be
used consistently over time.
Include as other noninterest expense:
FR Y-9C
Schedule HI

June 2013

(1) Fees paid to directors and advisory directors for
attendance at board of directors or committee meetings (including travel and expense allowances).
(2) Premiums on fidelity insurance (blanket bond,
excess employee dishonesty bond), directors’ and
officers’ liability insurance, and life insurance policies for which the holding company or its consolidated subsidiaries are the beneficiary.
(3) Federal deposit insurance and Comptroller of the
Currency assessment expense net of all assessment
credits during the period.
(4) Legal fees and other direct costs incurred in connection with foreclosures and subsequent noninterest
expenses related to holdings of real estate owned
other than holding company (or its consolidated
subsidiaries) premises (including depreciation
charges or other write-downs if prescribed by law
or by regulatory agencies or if otherwise
appropriate).
(5) Sales taxes, taxes based on the number of shares
of holding company stock outstanding, taxes based
on the consolidated holding company’s total assets
or total deposits, taxes based on the bank’s gross
revenues or gross receipts, capital stock taxes, and
other taxes not included in other categories of
expense. Exclude any foreign, state, and local taxes
based on a net amount of revenues less expenses
(report as applicable income taxes in item 9 or
include as applicable income taxes on extraordinary
items in item 12, as appropriate).
(6) Cost of data processing services performed for the
consolidated holding company by others.
(7) Advertising, promotional, public relations, and
business development expenses. Also include the
cost of athletic activities in which officers and
employees participate when the purpose may be
construed to be for public relations with employee
benefits only incidental to the activities.
(8) Costs of gifts or premiums (whether in the form
of merchandise, credit, or cash) given to depositors
at the time of the opening of a new account or an
addition to, or renewal of, an existing account.
(9) Fees levied by deposit brokers that are, in substance, retainer fees or that otherwise do not represent an adjustment to the interest rate paid on
HI-17

Schedule HI

deposits the reporting bank acquires through brokers. However, report as interest expense on the
appropriate category of deposits those finders’ fees
and brokers’ fees that do represent an adjustment to
the interest rate paid on brokered deposits.

(23) All service charges, commissions, and fees levied
by others for the repossession of assets and the
collection of the consolidated holding company’s
loans or other assets, including charged-off loans or
other charged-off assets.

(10) Research and development costs and costs incurred
in the internal development of computer software.

(24) Expenses (except salaries) related to handling credit
card or charge sales received from merchants when
the holding company or its consolidated subsidiaries do not carry the related loan accounts on its
books. Holding companies are also permitted to net
these expenses against their charges to merchants
for the holding company’s handling of these sales
reported in item 5(l) above.

(11) Net losses (gains) from all transactions involving
foreign currency or foreign exchange other than
trading transactions. Holding companies should
consistently report these net losses (gains) either in
this item or in Schedule HI, item 5(l) above.
(12) Charges resulting from litigation or other claims.
(13) Charitable contributions including donations by
Clifford Trusts.
(14) Retainer fees, legal fees, and other fees and expenses
paid to attorneys who are not officers or employees
of the holding company or its consolidated subsidiaries.
(15) Office supplies purchased, printing, and postage.
(16) Telecommunications expenses, including any
expenses associated with telephone, telegraph,
cable, and internet services (including web page
maintenance).
(17) Examination and other fees levied by the Federal
Reserve.
(18) Net tellers’ shortages, forged check losses, losses
on payment of checks over stop payment orders,
losses from counterfeit money, and similar recurring operating losses of this type.
(19) Losses from robberies, defalcations, and other
criminal acts not covered by the consolidated holding company’s blanket bond.
(20) Travel and entertainment expenses, including costs
incurred by officers and employees of the holding
company or its consolidated subsidiaries for attending meetings and conventions.
(21) Dues, fees, and other expenses associated with
memberships in country clubs, social or private
clubs, civic organizations, and similar clubs and
organizations.
(22) Civil money penalties and fines.
HI-18

(25) The cost of newspapers and magazines of the
holding company or its consolidated subsidiaries
prepared for distribution to bank officers and
employees or to others.
(26) Depreciation expense of furniture and equipment
rented to others under operating leases.
(27) Cost of checks provided to depositors.
(28) Amortization expense of purchased computer software and of the costs of computer software to be
sold, leased, or otherwise marketed capitalized in
accordance with the provision of ASC Subtopic
985-20, Software – Costs of Software to Be Sold,
Leased or Marketed (formerly FASB Statement
No. 86, Accounting for the Cost of Computer
Software to Be Sold, Leased, or Otherwise Marketed).
(29) Net losses (gains) on nonhedging derivative instruments held for purposes other than trading. Holding
companies should consistently report these net
losses (gains) either in this item or in Schedule HI, item 5(l). For further information, see the
Glossary entry for ‘‘derivative contracts.’’
(30) Net tellers’ shortages (overages), net losses (recoveries) on forged checks, net losses (recoveries) on
payment of checks over stop payment orders, and
similar recurring operating losses (gains) of this
type. Holding companies should consistently report
these losses (gains) either in this item or in Schedule HI, item 5(l).
(31) Benefit, losses and expenses from insurance-related
activities. (Also report separately in Schedule HI,
memorandum item 12(c)).
Schedule HI

FR Y-9C
June 2013

Schedule HI

(32) Provision for credit losses on off-balance sheet
credit exposures.

stock, gross’’ and item 6(a), ‘‘Sale of common stock,
gross’’ as appropriate.)

(33) Net losses (gains) from the extinguishment of
liabilities (debt), including losses resulting from the
payment of prepayment penalties on borrowings
such as Federal Home Loan Bank advances. However, if a holding company’s debt extinguishments
normally result in net gains over time, then the
bank should consistently report its net gains (losses)
in Schedule HI, item 5(l), ‘‘Other noninterest
income.’’

(3) Depreciation and other expenses related to the use of
automobiles owned by the holding company or its
consolidated subsidiaries, airplanes, and other vehicles for holding company (or its consolidated subsidiaries) business (report in item 7(b), ‘‘Expenses on
premises and fixed assets, net of rental income’’).

(34) Fees for accounting, auditing, and attestation services, retainer fees, and other fees and expenses
paid to accountants and auditors who are not holding company officers or employees.
(35) Fees for consulting and advisory services, retainer
fees, and other fees and expenses paid to management consultants, investment advisors, and other
professionals (other than attorneys providing legal
services and accountants providing accounting,
auditing, and attestation services) who are not
holding company officers or employees.
(36) Automated teller machine (ATM) and interchange
expenses from bank card and credit card transactions.
Exclude from other noninterest expense:
(1) Material expenses incurred in the issuance of subordinated notes and debentures (capitalize such
expenses and amortize them over the life of the
related notes and debentures and report the expense
in item 2(d) ‘‘Interest on subordinated notes
and debentures and on mandatory convertible
securities’’), and material expenses incurred in the
issuance of notes payable to unconsolidated special
purpose entities that issue trust preferred securities
(capitalize such expenses and amortize them over the
life of the related notes payable and report the
expense in item 2(e), ‘‘Other interest expense’’).
(2) Expenses incurred in the sale of preferred and common stock. (Deduct such expenses from the sale
proceeds and credit the net amount to the appropriate
stock account. For perpetual preferred and common
stock only, report the net sales proceeds in Schedule HI-A, item 5(a), ‘‘Sale of perpetual preferred
FR Y-9C
Schedule HI

June 2013

(4) Write-downs of the cost basis of individual heldto-maturity and available-for-sale securities for
other than temporary impairments (report in Schedule HI, item 6(a), ‘‘Realized gains (losses) on heldto-maturity securities,’’ and item 6(b), ‘‘Realized
gains (losses) on available-for-sale securities,’’
respectively).
(5) Revaluation adjustments to the carrying value of all
assets and liabilities reported in Schedule HC at fair
value under a fair value option. Holding companies
should report these net decreases (increases) in fair
value on trading assets and liabilities in Schedule HI,
item 5(c); on servicing assets and liabilities in Schedule HI, item 5(f); and on other financial assets and
liabilities in Schedule HI, item 5(l). Contractual
amounts of interest income earned and interest
expense incurred on these financial assets and liabilities should be excluded from the net decreases
(increases) in fair value and reported in the appropriate interest income or interest expense items on
Schedule HI.
Line Item 7(e) Total noninterest expense.
Report the sum of items 7(a) through 7(d).
Line Item 8 Income (loss) before income taxes,
extraordinary items, and other adjustments.
Report the consolidated holding company’s pretax operating income. This amount will generally be determined
by taking item 3, ‘‘Net interest income,’’ minus item 4,
‘‘Provision for loan and lease losses,’’ plus item 5(m),
‘‘Total noninterest income,’’ plus or minus item 6(a),
‘‘Realized gains (losses) on held-to-maturity securities,’’
plus or minus item 6(b), ‘‘Realized gains (losses) on
available-for-sale securities,’’ minus item 7(e), ‘‘Total
noninterest expense.’’ If the result is negative, report with
a minus (-) sign.
HI-19

Schedule HI

Line Item 9 Applicable income taxes (on item 8).
Report the total estimated federal, state and local, and
foreign income tax expense applicable to item 8, ‘‘Income
(loss) before income taxes and extraordinary items and
other adjustments,’’ including the tax effects of gains
(losses) on securities not held in trading accounts (i.e.,
available-for-sale securities and held-to-maturity securities). Include both the current and deferred portions of
these income taxes. If the amount is a tax benefit rather
than tax expense, report with a minus (-) sign.
Include as applicable income taxes all taxes based on a
net amount of taxable revenues less deductible expenses.
Exclude from applicable income taxes all taxes based on
gross revenues or gross receipts (report such taxes in
item 7(d), ‘‘Other noninterest expense’’).
Include income tax effects of changes in tax laws or rates.
Also include the effect of changes in the valuation
allowance related to deferred tax assets resulting from a
change in estimate of the realizability of deferred tax
assets, excluding the effect of any valuation allowance
changes related to unrealized holding gains (losses) on
available-for-sale securities that are charged or credited
directly to the separate component of equity capital for
‘‘Accumulated other comprehensive income’’ (Schedule HC, item 26(b)).
Include tax benefits from operating loss carrybacks realized during the reporting period. If the consolidated
holding company has realized tax benefits from operating
loss carryforwards during the reporting period, do not net
the dollar amount of these benefits against the income
taxes which would be applicable to item 8, ‘‘Income
(loss) before income taxes and extraordinary items and
other adjustments.’’ Report the dollar amount of income
taxes applicable to item 8 in this item and report the
realized tax benefits of operating loss carryforwards
gross in item 11, ‘‘Extraordinary items and other adjustments, net of applicable income taxes.’’

(2) Schedule HI-A, item 2, ‘‘Cumulative effect of changes
in accounting principles and corrections of material
accounting errors.’’
(3) Schedule HI-A, item 12, ‘‘Other comprehensive
income.’’
Line Item 10 Income (loss) before extraordinary
items and other adjustments.
Report the difference between item 8, ‘‘Income (loss)
before income taxes and extraordinary items and other
adjustments’’ and item 9, ‘‘Applicable income taxes (on
item 8).’’ If the amount is negative, report with a minus
(-) sign.
Line Item 11 Extraordinary items and other
adjustments, net of applicable income taxes.
Report the total of the transactions listed below, if any,
net of any applicable income taxes (including federal,
state and local, and foreign taxes). If the amount reported
in this item is a net loss, report with a minus (-) sign.
Include as extraordinary items and other adjustments:
(1) The material effects of any extraordinary items.
Extraordinary items are very rare and the criteria
which must be satisfied in order for an event or
transaction to be reported as an extraordinary item
are discussed in the Glossary entry for ‘‘extraordinary items.’’
(2) Material aggregate gains on troubled debt restructurings of the consolidated holding company’s own
debt, as determined in accordance with the provisions of ASC Subtopic 470-60, Debt – Troubled
Debt Restructurings by Debtors (formerly FASB
Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings).

Exclude the estimated federal, state and local, and foreign income taxes applicable to:

(3) The cumulative effect of all changes in accounting
principles except those required to be reported in
Schedule HI-A, item 2, ‘‘Cumulative effect of changes
in accounting principles and corrections of material
accounting errors.’’ Refer to the Glossary entry for
‘‘accounting changes’’ for further discussion of
changes in accounting principles.

(1) Item 11, ‘‘Extraordinary items and other adjustments,
net of income taxes.’’

(4) The results of discontinued operations as determined
in accordance with the provisions of ASC Topic 360,

Also include the dollar amount of any material adjustments or settlements reached with a taxing authority
(whether negotiated or adjudicated) relating to disputed
income taxes of prior years.

HI-20

Schedule HI

FR Y-9C
June 2013

Schedule HI

Property, Plant, and Equipment (formerly FASB
Statement No. 144, Accounting for the Impairment of
Long-Lived Assets).
Exclude from extraordinary items and other adjustments:
(1) Net gains or losses on sales or other disposals of:

trolling interests of subsidiaries of the holding company.
A noncontrolling interest, also called a minority interest,
is the portion of equity in a holding company’s subsidiary
not attributable, directly or indirectly, to the parent
holding company. If the amount reported in this item is a
net loss, report with a minus (-) sign.

(a) All assets reportable as loans and leases in Schedule HC-C.

Line Item 14 Net income (loss) attributable to
company.

(b) Premises and fixed assets.

Report Schedule HI, item 12 less item 13. If this amount
is a net loss, report with a minus (-) sign.

(c) Other real estate owned.
(d) Personal property acquired for debts previously
contracted (such as automobiles, boats, equipment and appliances).
(e) Coins, art, and other similar assets.
(f) Branches (i.e., where the consolidated holding
company sells a branch’s assets to another depository institution which assumes the deposit liabilities of the branch).

Memoranda
Line Item M1 Net interest income (item 3 above)
on a fully taxable equivalent basis.
Report net interest income (Schedule HI, item 3 above)
on a fully taxable equivalent basis. The amount reported
in this item should reflect what net interest income of the
reporting holding company would be if all its interest
income was subject to federal and state income taxes.

For the first five categories above, holding companies should report net gains (losses) in the
appropriate category of ‘‘Noninterest income’’ in
Schedule HI, item 5. For the final category above,
holding companies should consistently report net
gains (losses) from branch sales as ‘‘Other
noninterest income’’ in Schedule HI, item 5(l), or
as ‘‘Other noninterest expense’’ in Schedule HI,
item 7(d).

The following accounts on which the interest income is
fully or partially tax-exempt, should be adjusted to a
‘‘taxable equivalent’’ basis in order that the holding
company can compute its net interest income on a fully
taxable equivalent basis:

(2) Write-downs of the cost basis of individual heldto-maturity and available-for-sale securities for
other than temporary impairments (report in Schedule HI, item 6(a), ‘‘Realized gains (losses) on
held-to-maturity securities,’’ and item 6(b), ‘‘Realized gains (losses) on available-for-sale securities,’’
respectively).

(2) income on tax-exempt securities issued by states and
political subdivisions in the U.S. (included in Schedule HI, item 1(d)(3));

Line Item 12 Net income (loss) attributable to
holding company and noncontrolling (minority)
interests.
Report the sum of Schedule HI, items 10 and 11. If this
amount is a net loss, report with a minus (-) sign.
Line Item 13 LESS: Net income (loss)
attributable to noncontrolling (minority) interests.
Report that portion of consolidated net income reported
in Schedule HI, item 12, above, attributable to nonconFR Y-9C
Schedule HI

June 2013

(1) interest income on tax-exempt obligations (other than
securities) of states and political subdivisions in the
U.S. (included in Schedule HI, item 1(a));

(3) income on lease financing receivables that is taxexempt (included in Schedule HI, item 1(b)); and
(4) any other interest income (such as interest income
earned on loans to an Employee Stock Ownership
Plan), which under state or federal laws is partially or
in its entirety exempt from income taxes.
The changes to the 1986 Tax Reform Act must be taken
into consideration when computing net interest income
on a fully taxable equivalent basis. The 1986 Act, in
general, disallowed 100% of the interest expense allocable to tax-exempt obligations acquired after August 7,
1986. Previous to that date, and after December 31, 1982,
the disallowance percentage was 20%; previous to December 31, 1982, the disallowance was 0%.
HI-21

Schedule HI

Line Item M2 Net income before income taxes,
extraordinary items, and other adjustments (item 8
above) on a fully taxable equivalent basis.
Report net income before income taxes, extraordinary
items, and other adjustments (item 8 above) on a fully
taxable equivalent basis. The amount reported in this
item should reflect what net income of the reporting
holding company would be if all its income was subject
to federal and state income taxes. For purposes of this
item, include net interest income on a fully taxable
equivalent basis as reported in memoranda item 1 above
plus all other income and expense adjusted to reflect the
holding company’s net income on a fully taxable equivalent basis.
Line Item M3 Income on tax-exempt loans and
leases to states and political subdivisions in the U.S.
(included in items 1(a) and 1(b) above).
Report the holding company’s best estimate of the
income from all tax-exempt loans and leases extended
to states and political subdivisions in the U.S. that is
included in items 1(a) and 1(b) above.
Tax-exempt loans and leases are those loans and leases to
states and political subdivisions in the U.S. whose income
is excludable from gross income for federal income tax
purposes, regardless of whether the income from the loan
or lease must be included in the holding company’s
alternative minimum taxable income and regardless of
the federal income tax treatment of the expense incurred
to carry the loan or lease.
Line Item M4 Income on tax-exempt securities
issued by states and political subdivisions in the U.S.
(included in item 1(d)(3) above).
Report the holding company’s best estimate of the
income from all tax-exempt securities issued by states
and political subdivisions in the U.S. that is included in
item 1(d)(3) above.
Line Item M5 Number of full-time equivalent
employees at end of current period.
Report the number of full-time equivalent employees on
the payroll of the holding company and its consolidated
subsidiaries as of the report date.
To convert the number of part-time employees to fulltime equivalent employees, add the total number of hours
all part-time and temporary employees worked during the
HI-22

quarter ending on the report date and divide this amount
by the number of hours a full-time employee would have
been expected to work during the quarter. Round the
result to the nearest whole number and add it to the
number of full-time employees. (A full-time employee
may be expected to work more or less than 40 hours each
week, depending on the policies of the reporting holding
company.)
Line Item M6 Other noninterest income (only
report amounts greater than $25,000 that exceed
3% of Schedule HI, item 5(l)).
Disclose in memoranda items 6(a) through 6(k) each
component of Schedule HI, item 5(l), “Other noninterest
income,” and the dollar amount of such component, that
is greater than $25,000 and exceeds 3 percent of the
“Other noninterest income.”
Preprinted captions have been provided for the following
categories of “Other noninterest income”:
• M6(a), “Income and fees from the printing and sale of
checks,”
• M6(b), “Earnings on/increase in value of cash surrender value of life insurance,”
• M6(c), “Income and fees from automated teller
machines (ATMs),”
• M6(d), “Rent and other income from other real estate
owned,”
• M6(e), “Safe deposit box rent,”
• M6(f), “Net change in the fair values of financial
instruments accounted for under a fair value option,”
and
• M6(g), “Bank card and credit card interchange fees.”
• M6(h), “Gains on bargain purchases.”
For other components of “Other noninterest income” that
exceed the disclosure threshold, list and briefly describe
these components in memoranda items 6(i) through 6(k).
For components of ‘‘Other noninterest income’’ that
reflect a single credit for separate ‘‘bundled services’’
provided through third party vendors, disclose such
amounts in the item that most closely describes the
predominant type of income earned, and this categorization should be used consistently over time.
Schedule HI

FR Y-9C
March 2013

Schedule HI

If net losses have been reported in Schedule HI, item 5(l),
for a component of ‘‘Other noninterest income,’’ use the
absolute value of such net losses to determine whether
the amount of the net losses is greater than $25,000 and
exceeds 3 percent of ‘‘Other noninterest income’’ and
should be reported in this item. (The absolute value refers
to the magnitude of the dollar amount without regard to
whether the amount represents net gains or net losses.) If
net losses are reported in this item, report with a minus (-)
sign. A sample of the types of items that may require
disclosure has been included in the instructions to
item 5(l) above. The description of each item reported in
memoranda items 6(i) through 6(k) should be reported in
the area marked as ‘‘text’’ on the report form in a clear
and concise manner and limited to 132 characters per
item (including punctuation and spaces). Do not use
words such as ‘‘miscellaneous’’ or ‘‘other’’ to describe
these items. The dollar amount should be reported in the
adjacent column on the right. If there are no reportable
amounts for memoranda items 6(i) through 6(k), then
these items should be left blank.
Line Item M7 Other noninterest expense (only
report amounts greater than $25,000 that exceed
3% of the sum of Schedule HI, item 7(d)).
Disclose in memoranda items 7(a) through 7(n) each
component of Schedule HI, item 7(d), “Other noninterest
expense,” and the dollar amount of such component, that
is greater than $25,000 and exceeds 3 percent of the
‘‘Other noninterest expense.’’
Preprinted captions have been provided for the following
categories of “Other noninterest expense”:
• M7(a), “Data processing expenses,”
• M7(b), “Advertising and marketing expenses,”
• M7(c), “Directors’ fees,”
• M7(d), “Printing, stationery, and supplies,”
• M7(e), “Postage,”

• M7(k), “Telecommunications expenses.”
Include in “Telecommunications expenses” any expenses
associated with telephone, cable, and internet services
(including web page maintenance).
For other components of “Other noninterest expense”
that exceed the disclosure threshold, list and briefly
describe these components in memoranda items 7(l)
through 7(n).
For components of “Other noninterest expense” that
reflect a single charge for separate “bundled services”
provided by third-party vendors, disclose such amounts
in the item that most closely describes the predominant
type of expense incurred, and this categorization should
be used consistently over time.
Do not itemize ‘‘Benefits, losses, and expenses from
insurance-related activities.’’ These amounts are reported
separately in Schedule HI, memorandum item 12(c).
If net gains have been reported in this item for a
component of ‘‘Other noninterest expense,’’ use the
absolute value of such net gains to determine whether the
amount of the net gains is greater than $25,000 and
exceeds 3 percent of ‘‘Other noninterest expense’’ and
should be reported in this item. (The absolute value refers
to the magnitude of the dollar amount without regard to
whether the amount represents net gains or net losses.) If
net gains are reported in this item, report with a minus (-)
sign. A sample of the types of items that may require
disclosure has been included in the instructions to
item 7(d) above. The description of each item reported in
memoranda items 7(l) through 7(n) should be reported in
the area marked as ‘‘text’’ on the report form in a clear
and concise manner and limited to 132 characters per
item (including punctuation and spaces). Do not use
words such as ‘‘miscellaneous’’ or ‘‘other’’ to describe
these items. The dollar amount should be reported in the
adjacent column on the right. If there are no reportable
amounts for memoranda items 7(l) through 7(n), then
these items should be left blank.

• M7(f), “Legal fees and expenses,”
• M7(g), “FDIC deposit insurance assessments,”
• M7(h), “Accounting and auditing expenses,”
• M7(i), “Consulting and advisory expenses,”
• M7(j), “Automated teller machine (ATM) and interchange expenses,” and
FR Y-9C
Schedule HI

March 2013

Line Item M8
adjustments.

Extraordinary items and other

List and briefly describe in items M8(a) through M8(c)
below each extraordinary item or adjustment included in
item 11, ‘‘Extraordinary items and other adjustments, net
of income taxes’’ below. However, each item should be
HI-23

Schedule HI

reported separately, gross of income taxes and the income
tax effect separately reported, as indicated.
If an extraordinary item or other adjustment is a loss or
otherwise reduces the holding company’s income, report
with a minus (-) sign. If an applicable income tax effect is
a tax benefit (rather than a tax expense), report with a
minus (-) sign.
Line Item M9 Trading revenue (from cash
instruments and derivative instruments).
Memorandum items 9(a) through 9(e) are to be completed by holding companies that reported average trading assets (in Schedule HC-K, item 4(a)) of $2 million or
more for any quarter of the preceding calendar year.
Memorandum items 9(f) and 9(g) are to be completed by
holding companies with $100 billion or more in total
assets that are required to complete Memorandum items
9(a) through 9(e).
Report, in Memorandum items 9(a) through 9(e) below, a
breakdown of trading revenue that has been included in
the body of the income statement in Schedule HI, item
5(c). For each of the four types of underlying risk
exposure, report the combined revenue (net gains and
losses) from trading cash instruments and derivative
instruments. For purposes of Memorandum item 9, the
reporting holding company should determine the underlying risk exposure category in which to report the
trading revenue from cash instruments and derivative
instruments in the same manner that the holding company makes this determination for other financial reporting purposes. The sum of Memorandum items 9(a)
through 9(e) must equal Schedule HI, item 5(c).
Line Item M9(a)

Interest rate exposures.

Report in this item net gains (losses) from trading cash
instruments and derivative contracts that the reporting
holding company manages as interest rate exposures.
Interest rate exposures may arise from cash debt instruments (e.g., U.S. Treasury securities) and interest rate
contracts. Interest rate contracts are those contracts
related to an interest-bearing financial instrument or
whose cash flows are determined by referencing interest
rates or another interest rate contract (e.g., an option on a
futures contract to purchase a Treasury bill). Interest rate
contracts include single currency interest rate swaps,
basis swaps, forward rate agreements, and interest rate
options, including caps, floors, collars, and corridors.
HI-24

Exclude trading revenue on contracts involving the
exchange of foreign currencies (e.g., cross-currency
swaps and currency options) that the reporting holding
company manages as foreign exchange exposures. Report
such trading revenue in Memorandum item 9(b).
Line Item M9(b)

Foreign exchange exposures.

Report in this item net gains (losses) from trading cash
instruments and derivative contracts that the reporting
holding company manages as foreign exchange exposures. Foreign exchange exposures may arise from cash
instruments (e.g., debt securities) denominated in nonU.S. currencies and foreign exchange rate contracts.
Foreign exchange rate contracts are those contracts to
purchase foreign (non-U.S.) currencies and U.S. dollar
exchange in the forward market (i.e., on an organized
exchange or in an over-the-counter market). A purchase
of U.S. dollar exchange is equivalent to a sale of foreign
currency. Foreign exchange rate contracts include crosscurrency interest rate swaps where there is an exchange
of principal, forward and spot foreign exchange contracts, and currency futures and currency options.
Line Item M9(c)
exposures.

Equity security and index

Report in this item net gains (losses) from trading cash
instruments and derivative contracts that the reporting
holding company manages as equity security and index
exposures. Equity security or index exposures may arise
from equity securities and equity security or index (i.e.,
equity derivative) contracts. Equity derivative contracts
are contracts that have a return, or a portion of their
return, linked to the price of a particular equity or to an
index of equity prices, such as the Standard and Poor’s
500.
Line Item M9(d)

Commodity and other exposures.

Report in this item net gains (losses) from trading cash
instruments and derivative contracts that the reporting
holding company manages as commodity or other exposures. Commodity or other exposures may arise from
commodities and commodity and other derivative contracts not reported as interest rate, foreign exchange,
equity, or credit derivative contracts. Commodity and
other contracts are contracts that have a return, or a
portion of their return, linked to the price or to an index
of precious metals, petroleum, lumber, agricultural products, etc. Commodity and other contracts also include
Schedule HI

FR Y-9C
March 2013

Schedule HI

any other contracts that are not reportable as interest rate,
foreign exchange, equity, or credit derivative contracts.
Line Item M9(e)

Credit exposures.

Report in this item net gains (losses) from trading cash
instruments and derivative contracts that the reporting
holding company manages as credit exposures. Credit
exposures may arise from cash debt instruments (e.g.,
debt securities) and credit derivative contracts. In general, credit derivative contracts are arrangements that
allow one party (the ‘‘beneficiary’’) to transfer the credit
risk of a ‘‘reference asset’’ or ″reference entity″ to
another party (the ‘‘guarantor’’). Credit derivative contracts include credit default swaps, total return swaps,
credit options, and other credit derivatives.
Line Item M9(f) Impact on trading revenue of
changes in the creditworthiness of the holding
company’s derivatives counterparties on the holding
company’s derivative assets (included in
Memorandum items 9(a) through 9(e) above).
Report in this item the amount included in the trading
revenue reported in Schedule HI, Memorandum items
9(a) through 9(e), above that resulted from changes
during the calendar year-to-date in the holding company’s
credit valuation adjustments (CVA). A CVA is the adjustment to the fair value of derivatives that accounts for
possible nonperformance of the holding company’s
derivatives counterparties. It is an estimate of the fair
value of counterparty credit risk.
Line Item 9(g) Impact on trading revenue of
changes in the creditworthiness of the holding
company on the holding company’s derivative
liabilities (included in Memorandum items 9(a)
through 9(e) above).
Report in this item the amount included in the trading
revenue reported in Schedule HI, Memorandum items
9(a) through 9(e), above that resulted from changes
during the calendar year-to-date in the holding company’s
debit valuation adjustment (DVA). A DVA is the adjustment to the fair value of derivatives that accounts for
possible nonperformance of the holding company. It is an
estimate of the fair value of the holding company’s own
credit risk to its counterparties.
FR Y-9C
Schedule HI

March 2013

Line Item M10 Net gains (losses) recognized in
earnings on credit derivatives that economically
hedge credit exposures held outside the trading
account.
Report in the appropriate subitem the net gains (losses)
recognized in earnings on credit derivatives that economically hedge credit exposures held outside the trading
account, regardless of whether the credit derivative is
designated as and qualifies as a hedging instrument under
generally accepted accounting principles. Credit exposures held outside the trading account include, for example, nontrading assets (such as available-for-sale securities and loans held for investment) and unused lines of
credit.
Line Item M10(a) Net gains (losses) on credit
derivatives held for trading.
Report the net gains (losses) recognized in earnings on
credit derivatives held for trading (and reportable as
trading assets or trading liabilities, as appropriate, in
Schedule HC, item 5 or item 15, respectively) that
economically hedge credit exposures held outside the
trading account. The net gains (losses) on credit derivatives reported in this item will also have been included as
trading revenue in Schedule HI, Memorandum item 9(e),
‘‘Credit exposures.’’
Line Item M10(b) Net gains (losses) on credit
derivatives held for purposes other than trading.
Report the net gains (losses) recognized in earnings on
credit derivatives held for purposes other than trading
(and reportable as other assets or other liabilities, as
appropriate, in Schedule HC, item 11 or item 20, respectively) that economically hedge credit exposures held
outside the trading account. Net gains (losses) on credit
derivatives held for purposes other than trading should
not be reported as trading revenue in Schedule HI, item
5(c).
Line Item M11 Credit losses on derivatives.
Report the consolidated holding company’s year-to-date
credit losses incurred on derivative contracts (as defined
for Schedule HC-L, items 7 and 11), net of recoveries
(e.g., net charge-offs). The amount reported in this item
should include all credit losses regardless of whether the
consolidated holding company charged such losses
directly to income (e.g., trading revenue) or to another
account (e.g., allowance for credit losses on derivatives).
HI-25

Schedule HI

Memorandum item 12(a) is to be completed by holding
companies with $1 billion or more in total assets. 1
Line Item M12(a) Income from the sale and
servicing of mutual funds and annuities (in
domestic offices).
Report the amount of income earned by the reporting
holding company during the calendar year-to-date from
the sale and servicing of mutual funds and annuities (in
domestic offices).
Include in this item:
(1) Income earned in connection with mutual funds
and annuities that are sold on the premises of the
reporting holding company or its subsidiaries, or that
are sold by the reporting holding company, a subsidiary, or by affiliated or unaffiliated entities from
whom the reporting holding company reports income
on a consolidated basis in the FR Y-9C. This income
may be in the form of fees or sales commissions at
the time of the sale or fees, including a share of
another entity’s fees, that are earned over the duration of the account (e.g., annual fees, Rule 12b-1 fees
or ‘‘trailer fees,’’ and redemption fees). Commissions
should be reported as income as earned at the time of
the sale (i.e., on an accrual basis), but may be
reported as income when payment is received if the
results would not differ materially from those obtained
using an accrual basis.
(2) Income that is reported on a consolidated basis in the
FR Y-9C from leasing arrangements with affiliated
and unaffiliated entities who lease space in offices
of the reporting holding company or its subsidiaries
for use in selling mutual funds and annuities. Income
from leasing arrangements should be reported as
income as earned (i.e., on an accrual basis), but may
be reported as income when payment is received if
the results would not differ materially from those
obtained using an accrual basis.
(3) Fees for providing investment advisory services for
mutual funds and annuities.

1. This asset size test is determined based on the total assets reported in
the previous year’s June 30 FR Y-9C report. Once a holding company
surpasses the $1 billion total asset threshold, it must continue to report this
item regardless of subsequent changes in its total assets.

HI-26

(4) Fees for providing securities custody, transfer agent,
and other operational and ancillary services to mutual
funds and annuities that are sold on the premises of
the reporting holding company, or sold by the reporting holding company or its subsidiaries, through a
subsidiary, or by affiliated or unaffiliated entities
from whom the holding company reports income on
a consolidated basis in the FR Y-9C at the time of the
sale or over the duration of the account.
Also include income from sales conducted through the
reporting holding company’s trust department that are
not executed in a fiduciary capacity (e.g., trustee, executor, administrator, conservator) but exclude income from
sales conducted by the trust department that are executed
in a fiduciary capacity.
In general, this income will have been included in
Schedule HI, item 5(d)(1), ‘‘Fees and commissions from
securities brokerage’’ (for mutual funds) and item 5(d)(3),
‘‘Fees and commissions from annuity sales.’’ However,
income from leasing arrangements, or the portion thereof,
that is fixed in amount and does not vary based on sales
volume may have been reported as a deduction from
Schedule HI, item 7(b), ‘‘Expenses of premises and fixed
assets, net of rental income.’’ Thus, the income to be
included in this item should be reported gross rather than
net of expenses incurred by the reporting holding company or a consolidated subsidiary.
Exclude fees earned for providing securities custody,
transfer agent, and other operational and ancillary services
to third party mutual funds and annuities that are not sold
on the premises of the reporting holding company or its
consolidated subsidiaries and are not otherwise sold by
the reporting holding company, through a subsidiary, or
by affiliated or unaffiliated entities from whom the reporting holding company receives income at the time of the
sale or over the duration of the account.
Line Item M12(b) Premiums.
Report in memoranda items 12(b)(1) and 12(b)(2) premium revenues from the insurance and reinsurance
underwriting operations of the holding company and its
affiliates. Do not include any commission and fee income
from the sale of insurance products.
Line Item M12(b)(1) Premiums on insurance
related to the extension of credit.
Report the amount of premiums from insurance and
reinsurance underwriting reported in item 5(d)(4) above
Schedule HI

FR Y-9C
March 2013

Schedule HI

that were recognized on property, casualty, life, health,
accident, involuntary unemployment and other insurance
coverage related to an extension of credit or lease
financing, e.g., credit life and mortgage insurance. Include
title insurance premiums, forced placed coverage, collateral protection, and private mortgage insurance premiums in this line item. Exclude all insurance and annuity
sales and referral fee revenue (reported in Schedule HI,
line item 5(d)(5)).
Line Item M12(b)(2) All other insurance
premiums.
Report the amount of insurance premiums from insurance and reinsurance underwriting reported in item 5(d)(4)
above other than the credit-related insurance premiums
reported in item M12(b)(1) above. Exclude all insurance
and annuity sales and referral fee revenue (reported in
Schedule HI, line item 5(d)(5)).
Line Item M12(c) Benefits, losses, and expenses
from insurance-related activities.
Report for insurance and reinsurance underwriting activities current and future insurance benefits, interest credited to contract holders, policyholder dividends, amortization of deferred acquisition cost, claims and claims
adjustment expenses and any other operating expenses,
excluding salaries and overhead expense (except salaries
and benefits expense included in claims adjustment
expense), which should be reported in item 7(a) above.
Line Item M13 Does the reporting holding
company have a Subchapter S election in effect for
federal income tax purposes for the current tax
year? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no.)
Indicate whether the holding company has elected, for
federal income tax purposes, an ‘‘S corporation’’ status,
as defined in Internal Revenue Code Section 1361 as of
the report date. Enter ‘‘1’’ for yes; enter ‘‘0’’ for no. In
order to be an S corporation, the holding company must have a valid election with the Internal Revenue Service and obtain the consent of all of its shareholders. In addition, the holding company must meet specific
criteria for federal income tax purposes at all times
during which the election remains in effect. These specific criteria include, for example, having no more than
100 qualifying shareholders and having only one class of
stock outstanding.
FR Y-9C
Schedule HI

March 2013

Memorandum item 14 is to be completed by holding
companies that have elected to account for assets and
liabilities under a fair value option.
Line Item M14 Net gains (losses) recognized in
earnings on assets and liabilities that are reported
at fair value under a fair value option.
Report in the appropriate subitem the total amount of
pretax gains (losses) from fair value changes included in
earnings during the calendar year to date for all assets
and liabilities accounted for at fair value under a fair
value option. If the amount to be reported is a net loss,
report with a minus (-) sign. Disclosure of such gains
(losses) is also required by ASC Subtopic 825-10, Financial Instruments – Overall (formerly FASB Statement
No. 159, Fair Value Option for Financial Assets and
Financial Liabilities, paragraph 19 and C7(b)), and ASC
Subtopic 860-50, Transfers and Servicing – Servicing
Assets and Liabilities (formerly FASB Statement No.
156, Accounting for Servicing of Financial Assets, paragraph 4(f)(1)(d)).
Line Item M14(a) Net gains (losses) on assets.
Report the total amount of pretax gains (losses) from fair
value changes included in earnings during the calendar
year to date for all assets, including hybrid financial
instruments and servicing assets, accounted for under a
fair value option. This amount will reflect the reported
interest included in total interest income in Schedule HI,
item 1(h), and revaluation adjustments included in noninterest income in Schedule HI, items 5(c), 5(f), and 5(l).
Exclude gains and losses for other items measured at fair
value, such as items required to be measured at fair value.
Line Item M14(a)(1) Estimated net gains (losses)
on loans attributable to changes in
instrument-specific credit risk.
For loans reported at fair value under a fair value option,
report the estimated portion of the change in fair value
included in earnings attributable to changes in instrumentspecific credit risk. Include all such loans reported in
Schedule HC, items 4(a), 4(b), and 5.
Line Item M14(b) Net gains (losses) on liabilities.
Report the total amounts of pretax gains (losses) from
fair value changes included in earnings during the calendar year-to-date for all liabilities, including hybrid financial instruments and servicing liabilities, accounted for
HI-27

Schedule HI

under a fair value option. This amount will reflect the
reported interest included in total interest expense in
Schedule HI, item 2(f), and revaluation adjustments
included in noninterest income in Schedule HI, items
5(c), 5(f), and 5(l). Exclude gains and losses for other
items measured at fair value, such as items required to be
measured at fair value.

interest and fee income on loans in domestic offices
(Schedule HI, item 1(a)(1)).

For liabilities reported at fair value under a fair value
option, report the estimated portion of the change in fair
value included in earnings attributable to changes in
instrument-specific credit risk.

Negative amortization refers to a method in which a loan
is structured so that the borrower’s minimum monthly (or
other periodic) payment is contractually permitted to be
less than the full amount of interest owed to the lender,
with the unpaid interest added to the loan’s principal
balance. The contractual terms of the loan provide that if
the borrower allows the principal balance to rise to a
pre-specified amount or maximum cap, the loan payments are then recast to a fully amortizing schedule.
Negative amortization features may be applied to either
adjustable rate mortgages or fixed-rate mortgages, the
latter commonly referred to as graduated payment mortgages (GPMs).

Line Item M15 Stock-based employee
compensation expense (net of tax effects) calculated
for all awards under the fair value method.

Line Item M17 Other-than-temporary impairment
losses on held-to-maturity and available-for-sale
debt securities.

Report the stock-based employee compensation cost, that
is included in Schedule HI, item 7(e), net of related tax
effects. This compensation cost includes employee stock
options expense, calculated using the fair value method
applied to all awards in conformity with ASC Topic 718,
Compensation-Stock Compensation (formerly FASB
Statement No. 123(R), Shared-Based Payment). Stockbased employee compensation plans include all arrangements by which employees receive shares of stock or
other equity instruments of the employer or the employer
incurs liabilities to employees in amounts based on the
price of the employer’s stock. Examples are stock purchase plans, stock options, restricted stock, and stock
appreciation rights.

When the fair value of an individual held-to-maturity or
available-for-sale debt security is less than its amortized
cost basis, the security is impaired and the impairment is
either temporary or other-than-temporary. To determine
whether the impairment is other-than-temporary, a holding company must apply the relevant guidance in ASC
Topic 320, Investments-Debt and Equity Securities (formerly FASB Statement No. 115, ‘‘Accounting for Certain
Investments in Debt and Equity Securities,’’ as amended
by FASB Staff Position (FSP)FAS 115-1 and FAS 124-1,
‘‘The Meaning of Other-Than-Temporary Impairment
and Its Application to Certain Investments,’’ and FSP
FAS 115-2 and FAS 124-2, ‘‘Recognition and Presentation of Other-Than-Temporary Impairments’’) and ASC
Subtopic 325-40, Investments-Other - Beneficial Interests in Securitized Financial Assets (formerly Emerging
Issues Task Force (EITF) Issue No. 99-20, ‘‘Recognition
of Interest Income and Impairment on Purchased Beneficial Interests and Beneficial Interests That Continue to Be
Held by a Transferor in Securitized Financial Assets,’’ as
amended by FSP EITF 99-20-1, ‘‘Amendments to the
Impairment Guidance of EITF Issue No. 99-20’’), as
appropriate.

Line Item M14(b)(1) Estimated net gains (losses)
on liabilities attributable to changes in
instrument-specific credit risk.

For purposes of reporting in this item, all awards refers
to awards granted, modified, or settled in fiscal periods
beginning after December 15, 1994.
Memorandum item 16 is to be completed by holding
companies that are required to complete Schedule
HC-C, Memorandum items 6(b) and 6(c).
Line Item M16 Noncash income from negative
amortization on closed-end loans secured by 1-4
family residential properties.
Report the amount of noncash income from negative
amortization on closed-end loans secured by 1-4 family
residential properties (i.e., interest income accrued and
uncollected that has been added to principal) included in
HI-28

Report in the appropriate subitem the specified information on other-than-temporary impairment losses on heldto-maturity and available-for-sale debt securities that
have occurred during the calendar year to date. The
amounts to be reported in Memorandum item 17 should
be determined as of the date each other-than-temporary
Schedule HI

FR Y-9C
March 2013

Schedule HI

impairment loss is initially recognized on an individual
debt security during the current calendar year, i.e., based
on the fair value and amortized cost of the other-thantemporarily impaired debt security as of that measurement date, and these amounts should be adjusted only to
reflect any additional impairment loss on the debt security that is recognized in earnings during the same
calendar year. The amounts reported in Memorandum
items 17(a) and 17(b) should not be adjusted to reflect
recoveries in the fair value of the other-than-temporarily
impaired debt security in periods subsequent to the date
when the other-than-temporary impairment (OTTI) loss
was initially recognized in earnings during the current
calendar year. In contrast, the amounts reported in Memorandum items 17(a), 17(b), and 17(c) should be adjusted
to reflect a further decline in the fair value of the
other-than-temporarily impaired debt security during the
current calendar year that is accompanied by an additional impairment loss on the debt security that increases
the previously reported impairment loss recognized in
earnings during the current calendar year.2
Consider the following examples:3
Example 1:
First Quarter 2013:
• Debt security with a $1,000 amortized cost basis and
fair value of $900.
• Impairment is determined to be other-than-temporary.
• Total OTTI loss of $100 is comprised of a $10 credit
loss recognized in earnings and a $90 loss related to
factors other than credit recognized in other comprehensive income.
• The new amortized cost basis of the debt security after
the recognition of the credit loss is $990.
Second Quarter 2013:
• Debt security has increased in fair value to $920.
• The credit loss has increased by $20, which is recognized in earnings.
2. This reporting treatment should be applied to other-than-temporary
impairment losses recognized on or after January 1, 2013.
3. In these examples, references to the amortized cost of the debt
security in periods after the recognition of an other-than-temporary impairment loss ignore the effect of the accretion of the difference between the
new amortized cost basis and the cash flows expected to be collected.
FR Y-9C
Schedule HI

March 2013

• This additional other-than-temporary impairment loss
recognized in earnings results in a new amortized cost
basis of $970 for the debt security.
Third Quarter 2013:
• Debt security has increased in fair value to $950
• The credit loss is unchanged from the second quarter
of 2013, so the amortized cost basis remains $970.
The events listed above would be reported in the Memorandum items 17.a, 17.b, and 17.c, as follows:
March 31,
2013

June 30,
2013

September
30, 2013

17(a)

$100

$100

$100

17(b)

90

70

70

17(c)

$10

$30

$30

Note that Memorandum items 17(b) and 17(c) are
adjusted as of June 30, 2013, to reflect the increase in the
other-than-temporary impairment loss recognized in earnings (the increased credit loss) that occurred in the
second quarter of 2013; however, Memorandum items
17(a) and 17(b) are not adjusted as of June 30 and
September 30, 2013, to reflect the increases in the fair
value of the debt security that occurred in the second and
third quarters of 2013 because these recoveries in fair
value do not result in a reduction in the amount of
other-than-temporary impairment loss initially recognized in earnings in the first quarter of 2013.
Example 2:
First Quarter 2013:
• Same facts as in Example 1.
Second Quarter 2013:
• Debt security has declined in fair value to $870.
• The credit loss has increased by $20, which is recognized in earnings.
• This additional other-than-temporary impairment loss
recognized in earnings results in a new amortized cost
basis of $970 for the debt security.
Third Quarter 2013:
• Debt security has increased in fair value to $920
HI-29

Schedule HI

• The credit loss is unchanged from the second quarter of
2013, so the amortized cost basis remains $970.
The events listed above would be reported in the Memorandum items 17(a), 17(b), and 17(c), as follows:
March 31,
2013

June 30,
2013

September
30, 2013

17(a)

$100

$130

$130

17(b)

$90

$100

$100

17(c)

$10

$30

$30

Note that Memorandum items 17(a), 17(b), and 17(c) are
adjusted as of June 30, 2013, to reflect the additional
decline in fair value of the other-than-temporarily
impaired debt security that accompanied the increase in
the other-than-temporary impairment loss recognized in
earnings (the increased credit loss) in the second quarter
of 2013; however, Memorandum items 17(a) and 17(b)
are not adjusted as of September 30, 2013, to reflect the
increase in the fair value of the debt security that
occurred in the third quarter of 2013 because this recovery in fair value did not result in a reduction in the
amount of other-than-temporary impairment losses initially and subsequently recognized in earnings in the first
and second quarters, respectively, of 2013.
Line Item M17(a) Total other-than-temporary
impairment losses.
When an other-than-temporary impairment loss has
occurred on an individual debt security, the total amount
of the loss is the entire difference between the amortized
cost of the debt security and its fair value on the
measurement date of the other-than-temporary impairment. Report the total other-than-temporary impairment
losses on held-to-maturity and available-for-sale debt
securities recognized in earnings and other comprehensive income during the calendar year to date in the
manner specified in the instructions for Schedule HI,
Memorandum item 17, above. Because this item should

HI-30

not reflect recoveries in the fair value of an other-thantemporarily impaired debt security in periods subsequent
to the date when the other-than-temporary impairment
loss was initially recognized during the current calendar
year, negative entries are not appropriate in this item.
Line Item M17(b) Portion of losses recognized in
other comprehensive income (before income taxes).
When an other-than-temporary impairment loss has
occurred on an individual debt security, if the holding
company does not intend to sell the security and it is not
more likely than not that the holding company will be
required to sell the security before recovery of its amortized cost basis less any current-period credit loss, the
other-than-temporary impairment loss must be separated
into (a) the amount representing the credit loss, which
must be recognized in earnings, and (b) the amount
related to all other factors, which must be recognized in
other comprehensive income. Report the portion of otherthan-temporary impairment losses included in Memorandum item 17(a) above related to factors other than credit
that has been recognized in other comprehensive income
(before income taxes) during the calendar year to date in
the manner specified in the instructions for Schedule HI,
Memorandum item 17, above.
Because this item should not reflect recoveries in the fair
value of an other-than-temporarily impaired debt security
in periods subsequent to the date when the other-thantemporary impairment loss was initially recognized during the current calendar year, negative entries are not
appropriate in this item.
Line Item M17(c) Net impairment losses
recognized in earnings.
Report Schedule HI, Memorandum item 17(a), less
Memorandum item 17(b), which represents the amount
of other-than-temporary impairment losses on held-tomaturity and available-for-sale debt securities that has
been recognized in earnings during the calendar year to
date. This amount is included in the realized gains
(losses) on held-to-maturity and available-for-sale securities reported in Schedule HI, items 6(a) and 6(b).

Schedule HI

FR Y-9C
March 2013

LINE ITEM INSTRUCTIONS FOR

Changes in Holding Company
Equity Capital
Schedule HI-A

General Instructions
Total holding company equity capital includes perpetual
preferred stock, common stock, capital surplus, retained
earnings, accumulated other comprehensive income and
other equity capital components such as treasury stock
and unearned Employee Stock Ownership Plan Shares.
All amounts in Schedule HI-A, other than those reported
in items 1, 3, and 12, should represent net aggregate
changes for the calendar year-to-date. Report all net
decreases and losses (net reductions of holding company
equity capital) with a minus (-) sign.

(1) The net amount of pre-opening income and expenses
for the entire period from the holding company’s
inception until the date the holding company commenced operations should be reported in the appropriate items of Schedule HI, each quarter during the
calendar year in which operations commenced; or

Report the consolidated holding company’s total equity
capital balance most recently reported for the previous
calendar year-end after the effect of all corrections and
adjustments to total equity capital that were made in any
amended report(s) for the previous calendar year-end.

(2) Pre-opening income and expenses for the period
from the holding company’s inception until the
beginning of the calendar year in which the holding
company commenced operations should be included,
along with the holding company’s opening (original)
equity capital, in this item. The net amount of these
pre-opening income and expenses should be identified and described in ‘‘Notes to the Income Statement.’’ Pre-opening income earned and expenses
incurred during the calendar year in which the holding company commenced operations should be
reported in the appropriate items of Schedule HI,
each quarter during the calendar year in which
operations commenced.

Do not enter the consolidated holding company’s total
equity capital ending balance from the Report of Income
for the preceding quarter when preparing the June 30,
September 30, or December 31 report.

Line Item 2 Cumulative effect of changes in
accounting principles and corrections of material
accounting errors.

Line Item 1 Total holding company equity capital
most recently reported for the end of previous
calendar year.

For holding companies opened since January 1 of the
current calendar year, report zero in this item. Report the
consolidated holding company’s opening (original) total
equity capital in items 5(a), ‘‘Sale of perpetual preferred
stock, gross’’ or 6(a), ‘‘Sale of common stock, gross’’ as
appropriate.
Pre-opening income earned and expenses incurred from
the holding company’s inception until the date the holding company commenced operations should be reported
in Schedule HI using one of the two following methods,
consistent with the manner in which the holding company reports pre-opening income and expenses for other
financial reporting purposes:
FR Y-9C
Schedule HI-A March 2013

Report the sum of the cumulative effect, net of applicable
income taxes, of all changes in accounting principles
adopted during the calendar year-to-date reporting period
that were applied retroactively and for which prior years’
financial statements were restated and all corrections
resulting from material accounting errors that were made
in prior years’ Consolidated Financial Statements for
Holding Companies and not corrected by the filing of an
amended report for the period in which the error was
made. Include only those corrections that result from:
(1) Mathematical mistakes.
(2) Mistakes in applying accounting principles.
HI-A-1

Schedule HI-A

(3) Improper use of information which existed when the
prior Consolidated Financial Statements for Holding
Companies were prepared.

the calendar year-to-date are not to be reported in this
item. (Include limited-life preferred stock in Schedule
HC, item 19(a)).

(4) A change from an accounting principle that is neither
accepted nor sanctioned by the Federal Reserve to
one that is acceptable to the Federal Reserve.

Line Item 5(a) Sale of perpetual preferred stock,
gross.

The effect of accounting errors differs from the effect of
changes in accounting estimates. Changes in accounting
estimates are an inherent part of the accrual accounting
process. Report the effect of any changes in accounting
estimates in the appropriate line items of Schedule HI,
Consolidated Income Statement. For further information
on corrections of errors and changes in estimates, refer to
the Glossary entry for ‘‘accounting changes.’’
The cumulative effect of a change in accounting principle
is the difference between (1) the balance in the retained
earnings account at the beginning of the year in which the
change is made and (2) the balance in the retained
earnings account that would have been reported at the
beginning of the year had the newly adopted accounting
principle been applied in all prior periods.
The cumulative effect of all other changes in accounting
principles adopted during the calendar year-to-date must
be reported in Schedule HI, item 11, ‘‘Extraordinary
items and other adjustments, net of income taxes.’’
Refer to the Glossary entry for ‘‘accounting changes’’ for
information on how to determine the amount of the
cumulative effect of a change in accounting principle.
Line Item 3 Balance end of previous calendar year
as restated.
Report the sum of items 1 and 2.
Line Item 4 Net income (loss) attributable to
holding company.
Report the net income (loss) attributable to the holding
company for the calendar year-to-date as reported in
Schedule HI, item 14, ‘‘Net income (loss) attributable to
holding company.’’
Line Item 5 Sale of perpetual preferred stock.
Report the changes in the consolidated holding company’s
total equity capital resulting from the sale of the holding
company’s perpetual preferred stock. Limited-life preferred stock is not included in equity capital; any proceeds from the sale of limited-life preferred stock during
HI-A-2

Report in this item the total amount of new perpetual
preferred stock issued, net of any expenses associated
with the issuance of the stock.
Exclude the conversion of convertible debt and limitedlife preferred stock into perpetual preferred stock, as well
as the exercise of stock options (report in item 5(b)).
Line Item 5(b) Conversion or retirement of
perpetual preferred stock.
Report in this item the changes in the consolidated
holding company’s total equity capital resulting from:
(1) The conversion of convertible debt or limited-life
preferred stock into perpetual preferred stock.
(2) Exercise of stock options, including:
(a) Any income tax benefits to the consolidated
holding company resulting from the sale of the
holding company’s own stock acquired under a
qualified stock option within three years of its
purchase by the employee who had been granted
the option.
(b) Any tax benefits to the consolidated holding
company resulting from the exercise (or granting) of nonqualified stock options (on the holding
company’s stock) based on the difference between
the option price and the fair market value of the
stock at the date of exercise (or grant).
(3) Retirement of perpetual preferred stock.
(4) The awarding of share-based employee compensation classified as equity. Under ASC Topic 718,
Compensation-Stock Compensation (formerly FASB
Statement No. 123 (R), Share-Based Payment), the
compensation cost for such an award must be recognized over the requisite service period with a corresponding credit to equity. This reporting treatment
applies regardless of whether the shares awarded to
an employee are shares of holding company stock or
shares of stock of the holding company’s subsidiary
bank.
Schedule HI-A

FR Y-9C
March 2013

Schedule HI-A

Include:

(3) Retirement of common stock.

(1) The net decrease in equity capital which occurs when
cash is distributed in lieu of fractional shares in a
stock dividend.

(4) The awarding of share-based employee compensation classified as equity. Under ASC Topic 718,
Compensation-Stock Compensation (formerly FASB
Statement No. 123(R), Share-Based Payment), the
compensation cost for such an award must be recognized over the requisite service period with a corresponding credit to equity. This reporting treatment
applies regardless of whether the shares awarded to
an employee are shares of holding company stock or
shares of stock of the holding company’s subsidiary
bank.

(2) The net increase in equity capital when a stockholder
who receives a fractional share from a stock dividend
purchases the additional fraction necessary to make a
whole share.
Line Item 6 Sale of common stock.
Report the changes in the consolidated holding company’s
total equity capital resulting from the sale of the holding
company’s common stock.
Line Item 6(a) Sale of common stock, gross.
Report the total amount of new common stock issued
by the consolidated holding company, net of any expenses
associated with the issuance of such stock.
In the event of the formation of a new holding company
over an existing bank that has been accounted for as a
reorganization, report the holding company shares issued
in this line item. See also the Glossary entry for ‘‘business combinations—reorganizations’’ for further information
Line Item 6(b) Conversion or retirement of
common stock.
Report in this item the changes in the consolidated
holding company’s total equity capital resulting from:
(1) the conversion of convertible debt, limited-life preferred stock, or perpetual preferred stock into common stock.
(2) Exercise of stock options, including:

Include:
(1) The net decrease in equity capital which occurs when
cash is distributed in lieu of fractional shares in a
stock dividend.
(2) The net increase in equity capital when a stockholder
who receives a fractional share from a stock dividend. Do not include dividends declared during the
previous calendar year but paid in the current period.
Refer to the Glossary entry for ‘‘dividends’’ for further
information on cash dividends.
Line Item 7 Sale of treasury stock.
Report the resale or other disposal of the holding
company’s own perpetual preferred stock or common
stock, i.e., treasury stock transactions (see the Glossary
entry for ‘‘treasury stock’’).
Line Item 8 LESS: Purchase of treasury stock.
Report the acquisition (without retirement) of the holding
company’s own perpetual preferred stock or common
stock, i.e., treasury stock transactions (see the Glossary
entry for ‘‘treasury stock’’). Report the amount as an
absolute value; do not enclose the amount in parentheses
or use a minus (2) sign.

(a) Any income tax benefits to the consolidated
holding company resulting from the sale of the
holding company’s own stock acquired under a
qualified stock option within three years of its
purchase by the employee who had been granted
the option.

Line Item 9 Changes incident to business
combinations, net.

(b) Any tax benefits to the consolidated holding
company resulting from the exercise (or granting) of nonqualified stock options (on the holding
company’s stock) based on the difference between
the option price and the fair market value of the
stock at the date of exercise (or grant).

If the holding company purchased another business during the year-to-date reporting period, report the fair value
of any perpetual preferred or common shares issued (less
the direct cost of issuing the shares). Exclude the fair
value of limited-life preferred stock issued in connection
with purchase acquisitions. Refer to the Glossary entry

FR Y-9C
Schedule HI-A

March 2013

HI-A-3

Schedule HI-A

for ‘‘business combinations’’ for further information on
purchase acquisitions.
If the holding company entered into a reorganization that
became effective during the year-to-date reporting period
and has been accounted at historical cost in a manner
similar to a pooling of interests, report in this item the
historical equity capital balances as of the end of the
previous calendar year of the business that was combined
in the reorganization. For further information on reorganizations, refer to the Glossary entry for ‘‘business
combinations.’’
Line Item 10 LESS: Cash dividends declared on
preferred stock.
Report all cash dividends declared on preferred stock
(including limited-life preferred stock) during the calendar year-to-date, including dividends not payable until
after the report date. Report the amount as an absolute
value; do not enclose the amount in parentheses or use a
minus (2) sign.
Do not include dividends declared during the previous
calendar year but paid in the current period.
Refer to the Glossary entry for ‘‘dividends’’ for further
information on cash dividends.
Line Item 11 LESS: Cash dividends declared on
common stock.
Report all cash dividends declared on common stock
during the calendar year-to-date, including dividends not
payable until after the report date. Report the amount as
an absolute value; do not enclose the amount in parentheses or use a minus (2) sign.
Do not include dividends declared during the previous
calendar year but paid in the current period.
For further information on cash dividends, see the Glossary entry for ‘‘dividends.’’
Line Item 12 Other comprehensive income.
Report the institution’s other comprehensive income,
including reclassification adjustments, for the calendar
year-to-date, net of applicable income taxes, if any.
Reclassification adjustments are adjustments made to
avoid double counting of items in comprehensive income
that are presented as part of net income for the calendar
year-to-date reporting period that also had been presented
as part of other comprehensive income in that reporting
HI-A-4

period or earlier reporting periods. If the amount to be
reported in this item represents a reduction in the institution’s equity capital, report the amount with a minus (-)
sign.
Items of other comprehensive income include:
(1) The change in net unrealized holding gains (losses)
on the institution’s available-for-sale securities.
(2) Unrealized holding gains (losses) that result from a
debt security being transferred into the available-forsale category from the held-to-maturity category.
(3) For a debt security transferred into the held-tomaturity category from the available-for- sale category, amortization of the unrealized holding gain
(loss) on the security at the date of transfer. Consistent with ASC Subtopic 320, Investments-Debt and
Equity Securities (formerly FASB Statement No.
115, ‘‘Accounting for Certain Investments in Debt
and Equity Securities,’’ as amended), this unrealized
holding gain (loss) should be amortized over the
remaining life of the security as an adjustment of
yield.
(4) The portion of other-than-temporary impairment
losses on available-for-sale and held-to-maturity debt
securities that was not recognized in earnings in
accordance withASC Topic 320, Investments-Debt
and Equity Securities, subsequent decreases (if not
other-than-temporary impairment losses) or increases
in the fair value of available-for-sale debt securities
previously written down as other-than-temporarily
impaired, and subsequent accretion (based on the
amount and timing of future estimated cash flows) of
the portion of other-than-temporary impairment losses
on held-to-maturity debt securities not recognized in
earnings.
(5) The change in the institution’s accumulated net gains
(losses) (effective portion) on derivative instruments
that are designated and qualify as cash flow hedges.
(6) The change in the institution’s cumulative foreign
currency translation adjustments and gains (losses)
on certain foreign currency transactions. Refer to the
Glossary entry for ‘‘foreign currency transactions
and translation’’ for further information on accounting for foreign currency translation.
(7) Gains (losses) and transition assets or obligations
associated with single-employer defined benefit pension and other postretirement plans not recognized
Schedule HI-A

FR Y-9C
March 2013

Schedule HI-A

immediately as a component of net periodic benefit
cost and prior service costs or credits associated with
such plans, which are accounted for in accordance
with ASC Subtopic 715-20, CompensationRetirement Benefits - Defined Benefit Plans-General
(formerly FASB Statement No. 87, ‘‘Employers’
Accounting for Pensions’’; FASB Statement No. 106,
‘‘Employers’ Accounting for Postretirement Benefits
Other Than Pension’’; and FASB Statement No. 158,
‘‘Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans’’).
For further guidance on reporting other comprehensive
income, see ASC Topic 220, Comprehensive Income
(formerly FASB Statement No. 52, ‘‘Foreign Currency
Translation’’; FASB Statement No. 115, ‘‘Accounting for
Certain Investments in Debt and Equity Securities,’’ as
amended; FASB Statement No. 133, ‘‘Accounting for
Derivative Instruments and Hedging Activities’’; and
FASB Statement No. 158, ‘‘Employers’ Accounting for
Defined Benefit Pension and Other Postretirement
Plans’’).
Line Item 13 Change in the offsetting debit
to the liability for Employee Stock Ownership Plan
(ESOP) debt guaranteed by the holding company.
Report an amount in this item only if the consolidated
holding company has guaranteed the debt of its ESOP.
The amount reported in this item should reflect any
changes during the calendar year-to-date to the offsetting
debit to the liability recorded by the holding company in
connection with ESOP debt guaranteed by the reporting
company (that is, the equity contra account). The changes
in this account result either: (1) from the booking of an
offsetting debit to any new ESOP debt guaranteed by the
consolidated holding company; or (2) from any reduction

FR Y-9C
Schedule HI-A

March 2013

in the equity contra account as existing guaranteed ESOP
debt is amortized.
As the ESOP’s debt is amortized, the equity contra
account is reduced, thereby increasing the total amount
of equity capital reported as outstanding by the reporting
holding company. As the ESOP borrows more funds that
are guaranteed by the reporting holding company, the
offsetting debit increases the equity contra account,
thereby reducing the total amount of equity capital
reported as outstanding.
When the net impact of these changes to the equity contra
account results in an overall decrease to that account, the
amount of that decrease should be reported in this item as
an increase in the total amount of equity capital by
adding that amount when calculating ‘‘changes in equity
capital’’ for this schedule. When the net impact of these
changes to the equity contra account results in an overall
increase to that account, the amount of that increase
should be reported in this item as a decrease in the total
amount of equity capital by placing that amount in
parenthesis and subtracting it when calculating ‘‘changes
in equity capital’’ for this schedule.
Line Item 14 Other adjustments to equity capital
(not included above).
Report in this item all other adjustments to equity capital
that are not properly reported in items 1 through 13.
Included are contributions of capital made to the holding
company when the company is a partnership.
Line Item 15 Total holding company equity capital
end of current period.
Report the sum of items 3, 4, 5, 6, 7, 9, 12, 13, and 14,
less items 8, 10, and 11. This item must equal Schedule
HC, item 27.a, ‘‘Total holding company equity capital.’’

HI-A-5

LINE ITEM INSTRUCTIONS FOR

Charge-Offs and Recoveries on Loans
and Leases and Changes in Allowance
for Loan and Lease Losses
Schedule HI-B

Part I. Charge-Offs and Recoveries on
Loans and Leases
General Instructions
This part has two columns. In column A report loans and
leases charged off during the current calendar year-todate. Also include in column A write-downs to fair value
on loans (and leases) transferred to the held-for-sale
account during the calendar year to date that occurred
when (1) the reporting holding company decided to sell
loans that were not originated or otherwise acquired with
the intent to sell and (2) the fair value of those loans had
declined for any reason other than a change in the general
market level of interest or foreign exchange rates. In
column B report amounts recovered during the current
calendar year-to-date on loans and leases previously
charged off. For those holding companies or consolidated
subsidiaries required to establish and maintain an allocated transfer risk reserve, as specified in Section 905(a)
of the International Lending Supervision Act of 1983, in
the agency regulations implementing the Act (Subpart D
of Federal Reserve Regulation K) and in any guidelines,
or instructions issued by the Federal Reserve, columns A
and B of part I include loans and leases charged off
against and amounts recovered, respectively, through the
allocated transfer risk reserve.
These instructions should be read in conjunction with
the Glossary entries for ‘‘allowance for loan and lease
losses’’ and ‘‘domicile.’’
Line Item 1 Loans secured by real estate.
Report in the appropriate subitem and column loans
secured by real estate (as defined in Schedule HC-C,
item 1) charged off and recovered.
Line Item 1(a) Construction, land development,
and other land loans (in domestic offices).
Report in the appropriate subitem and column construction, land development, and other land loans (as defined
FR Y-9C
Schedule HI-B March 2013

for Schedule HC-C, item 1(a), column B) charged off and
recovered.
Line Item 1(a)(1) 1-4 family residential
construction loans.
Report in columns A and B, as appropriate, 1-4 family
residential construction loans (as defined for Schedule
HC-C, item 1(a)(1), column B) charged off and recovered.
Line Item 1(a)(2) Other construction loans and all
land development and other land loans.
Report in columns A and B, as appropriate, other construction loans and all land development and other land
loans (as defined for Schedule HC-C, item 1(a)(2),
column B) charged off and recovered.
Line Item 1(b) Secured by farmland in domestic
offices.
Report in columns A and B, as appropriate, loans secured
by farmland in domestic offices (as defined for Schedule HC-C, item 1(b), ‘‘Secured by farmland’’).
Line Item 1(c) Secured by 1–4 family residential
properties in domestic offices.
Report in columns A and B, as appropriate, in the
subitems below, loans secured by 1–4 family residential
properties in domestic offices (as defined for Schedule HC-C, item 1(c), ‘‘Secured by 1–4 family residential
properties’’).
Line Item 1(c)(1) Revolving, open-end loans
secured by 1–4 family residential properties and
extended under lines of credit.
Report in columns A and B, as appropriate, all revolving,
open-end loans in domestic offices secured by 1–4 family
residential properties and extended under lines of credit.
Corresponds to Schedule HC-C, item 1(c)(1).
HI-B-1

Schedule HI-B

Line Item 1(c)(2) Closed-end loans secured by
1–4 family residential properties in domestic offices.

Line Item 1(e)(2) Loans secured by other nonfarm
nonresidential properties.

Report in the appropriate subitem and column closed-end
loans in domestic offices secured by 1–4 family residential properties charged off and recovered.

Report in columns A and B, as appropriate, loans secured
by other nonfarm nonresidential properties (as defined
for Schedule HC-C, item 1(e)(2), column B) charged off
and recovered.

Line Item 1(c)(2)(a) Secured by first liens.
Report in columns A and B, as appropriate, closedend loans secured by first liens on 1–4 family residential properties (as defined for Schedule HC-C,
item 1(c)(2)(a), column B) charged off and recovered.
Line Item 1(c)(2)(b) Secured by junior liens.
Report in columns A and B, as appropriate, closedend loans secured by junior liens on 1–4 family residential properties (as defined for Schedule HC-C,
item 1(c)(2)(b), column B) charged off and recovered.
Include loans secured by junior liens in this item even if
the holding company also holds a loan secured by a first
lien on the same 1–4 family residential property and
there are no intervening junior liens.
Line Item 1(d) Secured by multifamily (5 or more)
residential properties in domestic offices.
Report in columns A and B, as appropriate, loans secured
by multifamily (5 or more) residential properties in
domestic offices (as defined for Schedule HC-C,
item 1(d), ‘‘Secured by multifamily (5 or more) residential
properties’’).
Line Item 1(e) Secured by nonfarm nonresidential
properties (in domestic offices).
Report in the appropriate subitem and column loans
secured by nonfarm nonresidential properties (as defined
for Schedule HC-C, item 1(e), column B) charged off and
recovered.
Line Item 1(e)(1) Loans secured by
owner-occupied nonfarm nonresidential properties.
Report in columns A and B, as appropriate, loans secured
by owner-occupied nonfarm nonresidential properties (as
defined for Schedule HC-C, item 1(e)(1), column B)
charged off and recovered.
HI-B-2

Line Item 1(f) In foreign offices.
Report in columns A and B, as appropriate, loans secured
by real estate in foreign offices.
Line Item 2 Loans to depository institutions and
acceptances of other banks.
Report in columns A and B, in the appropriate subitem,
loans to depository institutions and acceptances of other
banks (as defined for Schedule HC-C, item 2).
Line Item 2(a) To U.S. banks and other U.S.
depository institutions.
Corresponds to Schedule HC-C, item 2(a).
Line Item 2(b) To foreign banks.
Corresponds to Schedule HC-C, item 2(b).
Line Item 3 Loans to finance agricultural
production and other loans to farmers.
Report in columns A and B, as appropriate, agricultural
loans (as defined for Schedule HC-C, item 3, ‘‘Loans
to finance agricultural production and other loans to
farmers’’).
Line Item 4 Commercial and industrial loans.
Line Item 4(a) To U.S. addressees.
Report in columns A and B, as appropriate, commercial
and industrial loans (as defined for Schedule HC-C,
item 4(a), ‘‘Commercial and industrial loans to U.S.
addressees’’).
Line Item 4(b) To non-U.S. addressees.
Report in columns A and B, as appropriate, commercial
and industrial loans to non-U.S. addressees (as defined
for Schedule HC-C, item 4(b), ‘‘Commercial and industrial loans to non-U.S. addressees,’’ column A) chargedoff and recovered.
Schedule HI-B

FR Y-9C
March 2013

Schedule HI-B

Line Item 5 Loans to individuals for household,
family, and other personal expenditures.

Line Item 8(a) Leases to individuals for household,
family, and other personal expenditures.

Report in the appropriate subitem and column loans to
individuals for household, family, and other personal
expenditures (as defined for Schedule HC-C, item 6)
charged-off and recovered.

Report in columns A and B, as appropriate, all leases to
individuals for household, family, and other personal
expenditures (as defined for Schedule HC-C, item 10(a),
column A) charged off and recovered.

Line Item 5(a) Credit cards.
Report in columns A and B, as appropriate, all extensions
of credit under credit cards (as defined for Schedule
HC-C, items 6(a)) charged-off and recovered.
Line Item 5(b) Automobile loans.
Report in columns A and B, as appropriate, all consumer
loans arising from retail sales of passenger cars and other
vehicles such as minivans, vans, sport-utility vehicles,
pickup trucks, and similar light trucks for personal use
(as defined for Schedule HC-C, item 6(c)) charged-off
and recovered.
Line Item 5(c) Other consumer loans (includes
single payment, installment, all student loans, and
revolving credit plans other than credit cards).
Report in columns A and B, as appropriate, all other
extensions of credit to individuals for household, family,
and other personal expenditures (as defined for Schedule
HC-C, items 6(b) and 6(d)) charged-off and recovered.
Line Item 6 Loans to foreign governments and
official institutions.
Report in columns A and B, as appropriate, all loans
to foreign governments and official institutions (as defined
for Schedule HC-C, item 7, ‘‘Loans to foreign governments and official institutions’’).
Line Item 7 All other loans.
Report in columns A and B, as appropriate, other loans as
defined for Schedule HC-C, item 9, ‘‘Loans to nondepository financial institutions and other loans.’’

Line Item 8(b) All other leases.
Report in columns A and B, as appropriate, all other
leases (as defined for Schedule HC-C, item 10(b), column A) charged off and recovered.
Line Item 9 Total.
Report in columns A and B the sum of items 1 through 8.
The amount reported in column A must equal part II,
item 3, ‘‘Charge-offs,’’ plus part II, item 4, ‘‘write-downs
arising from transfers of loans to a held-for-sale account,’’
below, and the amount reported in column B must equal
part II, item 2, ‘‘Recoveries,’’ below.

Memoranda
Line Item M1 Loans to finance commercial real
estate, construction, and land development activities
(not secured by real estate) included in items 4 and
7 above.
Report in columns A and B, as appropriate, loans to
finance commercial real estate, construction, and land
development activities not secured by real estate (as
defined for Schedule HC-C, Memorandum item 2). Such
loans will have been included in items 4 and 7 of
Schedule HI-B, part I, above. Exclude from this item all
loans secured by real estate included in item 1 of
Schedule HI-B, part I, above.
Line Item M2 Loans secured by real estate to
non-U.S. addressees (domicile).
Report in columns A and B, as appropriate, loans secured
by real estate to non-U.S. addressees (as defined for
Schedule HC-C, Memorandum item 3) included in
Schedule HI-B, part I, item 1, above.

Line Item 8 Lease financing receivables.

Line Item M3 Uncollectible retail credit card fees
and finance charges reversed against income (i.e.,
not included in charge-offs against the allowance for
loan and lease losses).

Report in columns A and B, as appropriate, all lease
financing receivables (as defined for Schedule HC-C,
item 10) charged off and recovered.

This item is to be completed by (1) holding companies
that, together with affıliated institutions, have outstanding credit card receivables that exceed $500 million as of

FR Y-9C
Schedule HI-B

March 2013

HI-B-3

Schedule HI-B

the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding
companies.
Outstanding credit card receivables are the sum of:
(a) Schedule HC-C, item 6(a), column A;
(b) Schedule HC-S, item 1, column C; and
(c) Schedule HC-S, item 6(a), column C.
Credit card specialty holding companies are defined as
those holding companies that on a consolidated basis
exceed 50 percent for the following two criteria:
(a) the sum of credit card loans (Schedule HC-C,
item 6(a), column A) plus securitized and sold
credit card receivables (Schedule HC-S, item 1,
column C) divided by the sum of total loans
(Schedule HC-C, item 12, column A) plus securitized and sold credit card receivables (Schedule
HC-S, item 1, column C); and
(b) the sum of total loans (Schedule HC-C, item 12,
column A) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C)
divided by the sum of total assets (Schedule HC,
item 12) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C).
Report the amount of fees and finance charges on credit
cards (as defined for Schedule HC-C, item 6(a) that the
holding company reversed against either interest and fee
income or a separate contra-asset account during the
calendar year-to-date. Report the amount of fees and
finance charges that have been reversed on a gross basis,
i.e., do not reduce the amount of reversed fees and
finance charges by recoveries of these reversed fees and
finance charges. Exclude from this item credit card fees
and finance charges reported as charge-offs against the
allowance for loan and lease losses in Schedule HI-B,
part 1, item 5(a), column A.

Part II.
Losses

Allowance for Loan and Lease

General Instructions
Report the reconcilement of the allowance for loan and
lease losses on a calendar year-to-date basis.
HI-B-4

For those holding companies required to establish and
maintain an allocated transfer risk reserve as specified in
Section 905(a) of the International Lending Supervision
Act of 1983, in the agency regulations implementing the
Act (Subpart D of Federal Reserve Regulation K) and in
any guidelines, or instructions issued by the Federal
Reserve, the reconcilement should include the activity in
the allocated transfer risk reserve during the calendar
year-to-date that relates to loans and leases. For reporting
during 2003, the balance of any allocated transfer risk
reserve reported in the FR Y-9C for December 31, 2002,
that relates to loans and leases should be included in
Schedule HI-B, part II, item 1, ‘‘Balance most recently
reported at end of previous year.’’
Exclude the balances of the allowance for credit losses on
off-balance sheet credit exposures reported in Schedule
HC-G, item 3, and any capital reserves included in
Schedule HC, item 26(a), ‘‘Retained earnings,’’ and the
effect of any transactions therein.
Refer to the Glossary entry for the ‘‘allowance for loan
and lease losses’’ for further information.
Business Combinations and Reorganizations − If the
holding company purchased another business during the
reporting period, include the recoveries, charge-offs, and
provisions of the acquired business only after its acquisition. Under ASC Topic 805, Business Combinations
(formerly FASB Statement No. 141(R), Business Combinations), the acquired loans and leases must be measured
at their acquisition-date fair values. Therefore, the holding company may not carry over the allowance for loan
and lease losses of the acquired business as of the
acquisition date of the business combination.
If the holding company entered into a reorganization that
became effective during the year-to-date reporting period
and has been accounted for at historical cost in a manner
similar to a pooling of interests, report the recoveries,
charge-offs, and provisions of the combined entities for
the entire calendar year-to-date as though they had
combined at the beginning of the year. Report the balance
as of the end of the previous calendar year of the
allowance for loan and lease losses of the business that
was combined in the reorganization in Schedule HI-B,
part II, item 6, ‘‘Adjustments.’’
For further information on business combinations and
reorganizations, see the Glossary entry for ‘‘business
combinations.’’
Schedule HI-B

FR Y-9C
March 2013

Schedule HI-B

Line Item 1 Balance most recently reported at end
of previous calendar year.
Report the balance in the allowance for loan and lease
losses from the Consolidated Financial Statements for
Holding Companies most recently reported at the previous calendar year-end after the effect of all corrections
and adjustments to the allowance for loan and lease
losses that were made in any amended report(s) for the
previous calendar year-end. For reporting during 2003,
the balance of any allocated transfer risk reserve reported
in the FR Y-9C for December 31, 2002, that relates to
loans and leases should be included in Schedule HI-B,
part II, item 1.
Line Item 2 Recoveries.
Report the amount credited to the allowance for loan and
lease losses for recoveries during the calendar year-todate on amounts previously charged against the allowance for loan and lease losses. The amount reported must
equal part I, item 9, column B.
Line Item 3 LESS: Charge-offs.
Report the amount of all loans and leases charged against
the allowance for loan and lease losses during the
calendar year-to-date. The amount reported in this item
must equal Schedule HI-B, part I, item 9, column A,
‘‘Total’’ charge-offs, less Schedule HI-B, part II, item 4,
‘‘LESS: Write-downs arising from transfers of loans to a
held-for-sale account.’’
Line Item 4 LESS: Write-downs arising from
transfers of loans to a held-for-sale account.
Report the amount of write-downs to fair value charged
against the allowance for loan and lease losses resulting from transfers of loans and leases to a held-for-sale
account during the calendar year-to-date that occurred
when:
(1) the reporting holding company decided to sell loans
and leases that were not originated or otherwise
acquired with the intent to sell, and
(2) the fair value of those loans and leases had declined
for any reason other than a change in the general
market level of interest or foreign exchange rates.
FR Y-9C
Schedule HI-B

March 2013

Line Item 5 Provision for loan and lease losses.
Report the amount expensed as the provision for loan and
lease losses during the calendar year-to-date. The provision for loan and lease losses represents the amount
needed to make the allowance for loan and lease losses
adequate to absorb estimated loan and lease losses based
upon management’s evaluation of the holding company’s
current loan and lease exposures. The amount reported
must equal Schedule HI, item 4. If an amount is negative,
report with a minus (-) sign.
Line Item 6 Adjustments.
Report the net cumulative effect of all corrections and
adjustments made to the amount originally reported as
the ending balances of the allowance for loan and lease
losses as of the previous calendar year-end.
If the holding company entered into a reorganization that
became effective during the year-to-date reporting period
and has been accounted for at historical cost in a manner
similar to a pooling of interests, report in this item the
balance as of the end of the previous calendar year of the
allowance for loan and lease losses of the business that
was combined in the reorganization.
For holding companies with foreign offices, report any
increases or decreases resulting from the translation into
dollars of any portions of the allowance for loan and
lease losses that are denominated in a foreign currency.
Report all other allowable adjustments made during the
reporting period.
If the amount reported in this item is negative, report with
a minus (-) sign.
Line Item 7 Balance at end of current period.
Report the sum of item 1, 2, 5, and 6 less items 3 and 4
(must equal Schedule HC, item 4(c)).

Memoranda
Line Item M1 Allocated transfer risk reserve
included in Schedule HI-B, part II, item 7.
Report the amount of any allocated transfer risk reserve
related to loans and leases that the reporting holding
company is required to establish and maintain that the
holding company has included in the end-of-period balance of the allowance for loan and lease losses reported
HI-B-5

Schedule HI-B

in Schedule HI-B, part II, item 7, and in Schedule HC,
item 4(c).

Line Item M3 Amount of allowance for loan and
lease losses attributable to retail credit card fees
and finance charges.

Line Item M2 Separate valuation allowance for
uncollectible retail credit card fees and finance charges.

This item is to be completed by (1) holding companies
that, together with affıliated institutions, have outstanding credit card receivables that exceed $500 million as of
the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding
companies.

This item is to be completed by (1) holding companies
that, together with affıliated institutions, have outstanding credit card receivables that exceed $500 million as of
the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding
companies.
Outstanding credit card receivables are the sum of:
(a) Schedule HC-C, item 6(a), column A;
(b) Schedule HC-S, item 1, column C; and
(c) Schedule HC-S, item 6(a), column C.
Credit card specialty holding companies are defined as
those holding companies that on a consolidated basis
exceed 50 percent for the following two criteria:
(a) the sum of credit card loans (Schedule HC-C,
item 6(a), column A) plus securitized and sold
credit card receivables (Schedule HC-S, item 1,
column C) divided by the sum of total loans
(Schedule HC-C, item 12, column A) plus securitized and sold credit card receivables (Schedule
HC-S, item 1, column C); and
(b) the sum of total loans (Schedule HC-C, item 12,
column A) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C)
divided by the sum of total assets (Schedule HC,
item 12) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C).
Report the amount of any valuation allowance or contraasset account that the holding company maintains separate from the allowance for loan and lease losses to
account for uncollectible fees and finance charges on
credit cards (as defined for Schedule HC-C, item 6(a).
This memorandum item is only applicable to those
holding companies that maintain an allowance or contraasset account separate from the allowance for loan and
lease losses. Do not include in this item the amount of
any valuation allowance established for impairment in
retained interests in accrued interest receivable related to
securitized credit cards.
HI-B-6

Outstanding credit card receivables are the sum of:
(a) Schedule HC-C, item 6(a), column A;
(b) Schedule HC-S, item 1, column C; and
(c) Schedule HC-S, item 6(a), column C.
Credit card specialty holding companies are defined as
those holding companies that on a consolidated basis
exceed 50 percent for the following two criteria:
(a) the sum of credit card loans (Schedule HC-C,
item 6(a), column A) plus securitized and sold
credit card receivables (Schedule HC-S, item 1,
column C) divided by the sum of total loans
(Schedule HC-C, item 12, column A) plus securitized and sold credit card receivables (Schedule
HC-S, item 1, column C); and
(b) the sum of total loans (Schedule HC-C, item 12,
column A) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C)
divided by the sum of total assets (Schedule HC,
item 12) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C).
Report in this item the amount of the allowance for loan
and lease losses that is attributable to outstanding fees
and finance charges on credit cards (as defined for
Schedule HC-C, item 6(a). This amount is a component
of the amount reported in Schedule HC, item 4(c), and
Schedule HI-B, part II, item 7. Do not include in this item
the amount of any valuation allowance established for
impairment in retained interests in accrued interest
receivable related to securitized credit cards.
Line Item M4 Amount of allowance for
post-acquisition losses on purchased impaired loans
accounted for in accordance with FASB ASC 310-30
(former AICPA Statement of Position 03-3).
This item is to be completed by all holding companies.
Schedule HI-B

FR Y-9C
March 2013

Schedule HI-B

Report in this item the amount of any valuation allowances established after acquisition for decreases in cash
flows expected to be collected on purchased impaired
loans reported as held for investment in Schedule HC,
item 4(b), and accounted for in accordance with ASC
Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality (formerly
AICPA Statement of Position 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer).
These post-acquisition allowances should be included in
the holding company’s allowance for loan and lease
losses as reported in Schedule HC, item 4(c), and Schedule HI-B, part II, item 7. Under ASC Subtopic 310-30,
for a purchased credit-impaired loan accounted for individually (and not accounted for as a debt security), if,
upon evaluation subsequent to acquisition, it is probable

FR Y-9C
Schedule HI-B

June 2013

based on current information and events, that the holding
company is unable to collect all cash flows expected at
acquisition (plus additional cash flows expected to be
collected arising from changes in estimate after acquisition) the purchased credit-imparied loan should be considered impaired for purposes of establishing an allowance pursuant to ASC Subtopic 450-20, Contingencies –
Loss Contingencies (formerly FASB Statement No. 5,
Accounting for Contingencies) or ASC Topic 310, Receivables (formerly FASB Statment No. 114, Accounting by
Creditors for Impairment of a Loan), as appropriate. For
purchased credit-impaired loans with common risk characteristics that are aggregated and accounted for as a
pool, this impairment analysis should be performed
subsequent to acquisition at the pool level as a whole and
not at the individual loan level.

HI-B-7

LINE ITEM INSTRUCTIONS FOR

Disaggregated Data on the Allowance
for Loan and Lease Losses
Schedule HI-C

General Instructions
Schedule HI-C is to be completed by institutions with $1
billion or more in total assets.
This schedule has six columns for the disclosure by
portfolio category of the balance in the allowance for
loan and lease losses at the end of each quarter disaggregated on the basis of the reporting institution’s impairment method and the related recorded investment in
loans (and, as applicable, leases) held for investment
(excluding loans held for investment that the institution
has elected to report at fair value under a fair value
option) disaggregated in the same manner: two columns
for information on loans individually evaluated for
impairment, two columns for information on loans and
leases collectively evaluated for impairment, and two
columns for purchased credit-impaired loans. For further
information on loan impairment methods, see the Glossary entries for ‘‘loan impairment’’ and ‘‘purchased
impaired loans and debt securities.’’
Loans and leases held for investment are loans and leases
that the institution has the intent and ability to hold for
the foreseeable future or until maturity or payoff.
The loan and lease portfolio categories for which allowance and related recorded investment amounts are to be
reported in Schedule HI-C represent general categories
rather than the standardized loan categories defined in
Schedule HC-C, Loans and Lease Financing Receivables. Based on the manner in which it segments its
portfolio for purposes of applying its allowance methodology, each institution should report each component of
the overall allowance reported in Schedule HC, item 4.c,
and the recorded investment in the related loans and
leases in the Schedule HI-C general loan category that
best corresponds to the characteristics of the related loans
FR Y-9C
Schedule HI-C December 2013

and leases.1 The sum of the recorded investment amounts
reported in Schedule HI-C (plus the fair value of loans
held for investment for which the fair value option has
been elected) must equal the balance sheet amount of
held-for-investment loans and leases reported in Schedule HC, item 4.b, ‘‘Loans and leases, net of unearned
income.’’ Thus, the recorded investment amounts reported
in columns A, C, and E of Schedule HI-C must be net of
unearned income.

Column Instructions
Columns A and B: For each of the specified general
categories of loans held for investment, report in column
A the recorded investment in individually evaluated
loans that have been determined to be impaired as
defined in ASC Subtopic 310-10, Receivables - Overall
(formerly FASB Statement No. 114, Accounting by
Creditors for Impairment of a Loan, as amended), including all loans restructured in troubled debt restructurings,
and report in column B the balance of the allowance for
loan and lease losses attributable to these individually
impaired loans measured in accordance with ASC Subtopic 310-10.
Columns C and D: For each of the specified general
categories of loans and leases held for investment, report
in column C the recorded investment in loans and leases
that have been collectively evaluated for impairment in
accordance with ASC Subtopic 450-20, Contingencies Loss Contingencies (formerly FASB Statement No. 5,
1. For example, based on its allowance methodology, one institution’s
allowance components for credit cards might relate to both consumer and
business credit card receivables, but another institution’s allowance components for credit cards might relate only to consumer credit card receivables.
As another example, based on its allowance methodology, one institution might include its loans secured by farmland in its allowance components for commercial real estate loans, but another institution might
include its loans secured by farmland in its allowance components for
commercial loans.

HI-C-1

Schedule HI-C

Accounting for Contingencies) and report in column D
the balance in the allowance for loan and lease losses
attributable to these collectively evaluated loans and
leases measured in accordance with ASC Subtopic 45020. Report in column D any unallocated portion of the
allowance for loan and lease losses for loans collectively
evaluated for impairment. Include in column C the
recorded investment in any loans held for investment not
individually determined to be impaired that do not have a
balance in the allowance for loan and lease losses
attributable to them.

Line Item 2 Commercial loans.

Columns E and F: For each of the specified general
categories of loans held for investment, report in column
E the recorded investment in purchased credit-impaired
loans as defined in ASC Subtopic 310-30, Receivables Loans and Debt Securities Acquired with Deteriorated
Credit Quality (formerly AICPA Statement of Position
03-3, Accounting for Certain Loans or Debt Securities
Acquired in a Transfer) and report in column F the
balance in the allowance for loan and lease losses
attributable to these purchased credit-impaired loans
measured in accordance with ASC Subtopic 310-30.

Line Item 3 Credit cards.

Line Item 1 Real estate loans.
Line Item 1(a)

Construction loans.

Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance
for loan and lease losses for and the related recorded
investment in held-for-investment construction loans.
Exclude loans that the institution has elected to report at
fair value under a fair value option.
Line Item 1(b) Commercial real estate loans.
Report in the appropriate subitem and column, disaggregated on the basis of impairment method, the balance in
the allowance for loan and lease losses for and the related
recorded investment in held-for-investment commercial
real estate loans. Exclude loans that the institution has
elected to report at fair value under a fair value option.
Line Item 1(c) Residential real estate loans.
Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance
for loan and lease losses for and the related recorded
investment in residential real estate loans. Exclude loans
that the institution has elected to report at fair value under
a fair value option.
HI-C-2

Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance
for loan and lease losses for and the related recorded
investment in all held-for-investment commercial loans.
For purposes of this item, commercial loans include all
loans and leases not reported as real estate loans, credit
cards, or other consumer loans. Exclude loans that the
institution has elected to report at fair value under a fair
value option.

Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance
for loan and lease losses for and the related recorded
investment in all held-for-investment extensions of credit
arising from credit cards. Exclude loans that the institution has elected to report at fair value under a fair value
option.
Line Item 4 Other consumer loans.
Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance
for loan and lease losses for and the related recorded
investment in all held-for-investment consumer loans
other than credit cards. Exclude loans that the institution
has elected to report at fair value under a fair value
option.
Line Item 5 Unallocated, if any.
Report in column D the amount of any unallocated
portion of the allowance for loan and lease losses for
loans collectively evaluated for impairment. An institution is not required to have an unallocated portion of the
allowance.
Line Item 6 Total.
For each column in Schedule HI-C, report the sum of
items 1 through 5.
The sum of the amounts reported in Schedule HI-C, item
6, columns B, D, and F must equal Schedule HC, item
4.c, ‘‘Allowance for loan and lease losses.’’
The amount reported in Schedule HI-C, item 6, column
E, must equal Schedule HC-C, Memorandum item 5.b,
‘‘Carrying amount included in Schedule HC-C, items 1
through 9.’’
Schedule HI-C

FR Y-9C
December 2013

Schedule HI-C

The amount reported in Schedule HI-C, item 6, column F,
must equal Schedule HI-B, part II, Memorandum item 4,
‘‘Amount of allowance for post-acquisition credit losses
on purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30.’’

Schedule HC-Q, item 4, column A, ‘‘Total fair value
reported on Schedule HC’’ for loans and leases held for
investment, must equal Schedule HC, item 4.b, ‘‘Loans
and leases, net of unearned income.’’

The sum of the amounts reported in Schedule HI-C, item
6, columns A, C, and E, plus the amount reported in

FR Y-9C
Schedule HI-C

September 2013

HI-C-3

LINE ITEM INSTRUCTIONS FOR

Notes to the Income Statement
Predecessor Financial Items

General Instructions

first day of the quarter were FR Y-9C filers as of the prior
quarter.

This one-time reporting schedule is event-driven. An
event for reporting the income statement items below is
defined as a business combination that occurred during
the quarter (that is, the holding company consummated a
merger or acquisition within the quarter). Complete this
schedule only if the combined assets of the acquired
entity(ies) are at least equal to $10 billion or 5 percent of
the reporting holding company’s total consolidated assets
at the previous quarter-end, whichever is less.
Report in accordance with these instructions the selected
income statement information for any acquired company(ies), the predecessor, as described above. The information should be reported year to date of acquisition, that
is, from January 1 of the current year to the last day prior
to the acquisition date.
Only a single schedule should be completed with aggregated information for all entities acquired during the
quarter. The combined assets of these firms should at
least equal $10 billion or 5 percent of the respondent’s
total consolidated assets at the previous quarter-end,
whichever is less.

The line item instructions should be read in conjunction
with the instructions for Schedule HI, ‘‘Consolidated
Report of Income.’’
Line Item 1 Total interest income.
Report the total interest income of the acquired company
for the year to date of acquisition.
Include as interest income:
(1) Interest and fee income on loans;
(2) Income from lease financing receivables;
(3) Interest income on balances due from depository
institutions;
(4) Interest and dividend income on securities;
(5) Interest income from trading assets; and
(6) All other interest income.
Line Item 1(a) Interest income on loans and
leases.

The reporting holding company may report the items
below, net of merger-related adjustments, if any.

Report the amount of interest income on loans and leases.

In the unlikely event that only a portion of a firm was
purchased and actual financial statements for the acquired
operations are not readily available, the reporting holding
company may provide estimates in lieu of inaccessible
actual data.

(1) All interest, fees, and similar charges levied against
or associated with all assets reportable as loans as
defined in Schedule HC-C, items 1 through 9; and

If a single transaction business combination occurred
where the acquiree was another holding company that
filed the FR Y-9C in the preceding quarter, and the
combination occurred on the first day of the quarter, that
event is exempt from being reported on this schedule.
This exemption also applies if all entities acquired on the
FR Y-9C
Notes to the Income Statement—Predecessor Financial Items

March 2013

Include as interest income on loans and leases:

(2) Income from direct financing and leveraging leases
as defined in Schedule HC-C, item 10.
Line Item 1(b) Interest income on investment
securities.
Report all income on assets that are reportable as securities as defined in Schedule HC-B.
ISnotes-P-1

Predecessor Financial Items

Include as interest income on investment securities:
(1) Income from U.S. Treasury securities and U.S. government agency obligations;
(2) Income from mortgage-backed securities; and
(3) Income from all other securities.
Line Item 2 Total interest expense.
Report the total interest expense of the acquired company
for the year to date of acquisition.
Include as interest expense:
(1) Interest on deposits;
(2) Expense on federal funds purchased and securities
sold under agreements to repurchase;
(3) Interest on trading liabilities and other borrowed
money;

for allocated transfer risk related to loans and leases.
Report negative amounts with a minus (-) sign.
Exclude provision for credit losses on off-balance sheet
credit exposures.
The amount reported here may differ from the bad debt
expense deduction taken for federal income tax purposes.
Line Item 5 Total noninterest income.
Report the total noninterest income of the acquired
company for the year to date of acquisition.
Include as noninterest income:
(1) Income from fiduciary activities;
(2) Service charges on deposit accounts in domestic
offices;
(3) Trading revenue;

(4) Interest on subordinated notes and debentures and on
mandatory convertible securities; and

(4) Investment banking, advisory, brokerage and underwriting fees and commissions;

(5) All other interest expense.

(5) Venture capital revenue;

Line Item 2(a) Interest expense on deposits.
Report all interest expense, including amortization of the
cost of merchandise or property offered in lieu of interest
payments, on deposits as defined in Schedule HC, item
13(a)(2) and 13(b)(2).
Include as interest expense on deposits:
(1) Interest on deposits in domestic offices including
interest on time deposits and all other deposits; and

(6) Net servicing fees;
(7) Net securitization income;
(8) Insurance commissions and fees;
(9) Net gains (losses) on sales of loans and leases;
(10) Net gains (losses) on sales of other real estate
owned;
(11) Net gains (losses) on sales of other assets (excluding securities); and

(2) Interest on deposits in foreign offices, Edge and
Agreement subsidiaries, and IBFs.

(12) Other noninterest income.

Line Item 3 Net interest income.

Line Item 5(a) Income from fiduciary activities.

Report the difference between item 1, ‘‘Total interest
income’’ and item 2, ‘‘Total interest expense.’’ If the
amount is negative, report with a minus (-) sign.

Report gross income from services rendered by the trust
departments of the acquired company’s banking subsidiaries or by any of the acquired company’s consolidated
subsidiaries acting in any fiduciary capacity. Include
commissions and fees on the sales of annuities by these
entities that were executed in a fiduciary capacity.

Line Item 4 Provision for loan and lease losses.
Report the amount the acquired company needed to make
the allowance for loan and lease losses, as defined in
Schedule HC, item 4(c), adequate to absorb expected
loan and lease losses, based upon management’s evaluation of the consolidated holding company’s loan and
lease portfolio. Also include in this item any provision
ISnotes-P-2

Exclude commissions and fees received for the accumulation or disbursement of funds deposited to Individual
Retirement Accounts (IRAs) or Keogh Plan accounts
when they were not handled by the trust departments of
the acquired entity’s subsidiary banks.
Predecessor Financial Items

FR Y-9C
March 2013

Predecessor Financial Items

Leave this item blank if the subsidiary banks of the
acquired company had no trust departments and the
acquired company had no consolidated subsidiaries that
rendered services in any fiduciary capacity.

Also include the acquired company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investment in:

Line Item 5(b) Trading revenue.

(2) Associated companies, and

Report the net gain or loss from trading cash instruments
and off-balance-sheet derivative contracts (including
commodity contracts) that was recognized during the
year to date of acquisition.

(3) Corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships
over which the acquired company exercised significant influence that were principally engaged in
investment banking, advisory, brokerage or securities
underwriting activities.

Include as trading revenue:
(1) Revaluation adjustments to the carrying value of
trading assets and liabilities as defined in Schedule
HC, items 5 and 15, resulting from the periodic
marking to market of such assets and liabilities;
(2) Revaluation adjustments from the periodic marking
to market interest rate, foreign exchange, equity
derivative, and commodity and other contracts as
defined in Schedule HC-L, item 12; and
(3) Incidental income and expense related to the purchase and sale of trading assets and liabilities as
defined in Schedule HC, items 5 and 15, and offbalance-sheet derivative contracts as defined in Schedule HC-L, item 12.
If the amount to be reported in this item is a net loss,
report with a minus (-) sign.
Line Item 5(c) Investment banking, advisory,
brokerage and underwriting fees and commissions.
Report fees and commissions from underwriting (or
participating in the underwriting of) securities, investment advisory and management services, merger and
acquisition services, and other related consulting fees.
Include fees and commissions from securities brokerage
activities, from the sale and servicing of mutual funds,
from the sale of annuities to the acquired company’s
customers by securities brokerage firms, from the purchase and sale of securities and money market instruments where the acquired company was acting as agent
for other banking institutions or customers and from the
lending of securities owned by the predecessor company
or its customers (if these fees and commissions are not
included in Notes to the Income Statement - Predecessor
Financial Items, item 5(a), ‘‘Income from fiduciary activities,’’ or item 5(b), ‘‘Trading revenue’’).
FR Y-9C
Predecessor Financial Items

September 2009

(1) Unconsolidated subsidiaries,

Line Item 5(d) Venture capital revenue.
Report as venture capital revenue market value adjustments, interest, dividends, gains, and losses (including
impairment losses) on venture capital investments (loans
and securities).
Also include the acquired company’s proportionate share
of the income or loss before extraordinary items and
other adjustments from its investment in:
(1) Unconsolidated subsidiaries,
(2) Associated companies, and
(3) Corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships
over which the acquired company exercised significant influence that were principally engaged in venture capital activities.
In general, venture capital activities involve the providing of funds, whether in the form of loans or equity, and
technical and management assistance, when needed and
requested, to start-up or high-risk companies specializing
in new technologies, ideas, products, or processes. The
primary objective of these investments is capital growth.
Line Item 5(e) Net securitization income.
Report net gains (losses) on assets sold in securitization
transactions, (i.e., net of transaction costs). Include fees
(other than servicing fees) earned from the acquired
company’s securitization transactions and unrealized
losses (and recoveries or unrealized losses) on loans and
leases held for sale in securitization transactions. Exclude
income from servicing securitized assets and seller’s
interests and residual interests retained by the acquired
company.
ISnotes-P-3

Predecessor Financial Items

Line Item 5(f)

Insurance commissions and fees.

Line Item 7(a) Salaries and employee benefits.

Report the amount of premiums earned by holding
company subsidiaries engaged in insurance underwriting
and reinsurance activities, and income from insurance
product sales and referrals, as defined in Schedule HI,
items 5(h)(1) and 5(h)(2).

Report salaries and benefits of all officers and employees
of the acquired company and its consolidated subsidiaries
including guards and contracted guards, temporary office
help, dining room and cafeteria employees, and building
department officers and employees (including maintenance personnel).

Line Item 6 Realized gains (losses) on
held-to-maturity and available-for-sale securities.

Include as salaries and employee benefits:

Report the net gain or loss realized during the year to date
of acquisition from the sale, exchange, redemption, or
retirement of all securities as defined in Schedule HC,
items 2(a) and 2(b). The realized 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 amortized cost. Also include in this
item the write-downs of the cost basis of individual
held-to-maturity or available-for-sale securities for otherthan-temporary impairments. If the amount to be reported
in this item is a net loss, report with a minus (-) sign.
Do not adjust for applicable income taxes (income taxes
applicable to gains (losses) on held-to-maturity or
available-for-sale securities are to be reported in item 9,
‘‘Applicable income taxes (on item 8),’’ below).
Exclude from this item:
(1) Net gains (losses) from the sale of detached securities
coupons and the sale of ex-coupon securities (report
in item 5, ‘‘Total noninterest income,’’ or item 7,
‘‘Total noninterest expense,’’ as appropriate); and
(2) The change in net unrealized holding gains (losses)
on available-for-sale securities during the year to
date of acquisition.
Line Item 7 Total noninterest expense.
Report the total noninterest expense of the acquired
company for the year to date of acquisition.
Include as noninterest expense:
(1) Salaries and employee benefits;
(2) Expenses of premises and fixed assets;
(3) Goodwill impairment losses;
(4) Amortization expense and impairment losses for
other intangible assets; and
(5) Other noninterest expense.
ISnotes-P-4

(1) Gross salaries, wages, overtime, bonuses, incentive
compensation, and extra compensation;
(2) Social security taxes and state and federal unemployment taxes paid by the consolidated acquired company;
(3) Contributions to the consolidated acquired company’s
retirement plan, pension fund, profit-sharing plan,
employee stock ownership plan, employee stock
purchase plan, and employee savings plan;
(4) Premiums (net of dividends received) on health and
accident, hospitalization, dental, disability, and life
insurance policies for which the consolidated acquired
company was not the beneficiary;
(5) Cost of office temporaries whether hired directly by
the acquired company or its consolidated subsidiaries
or through an outside agency;
(6) Worker’s compensation insurance premiums;
(7) The net cost to the acquired company or its consolidated subsidiaries for employee dining rooms, restaurants, and cafeterias;
(8) Accrued vacation pay earned by employees during
the year to date of acquisition; and
(9) The cost of medical or health services, relocation
programs and reimbursement programs, and other
so-called fringe benefits for officers and employees.
Line Item 7(b) Goodwill impairment losses.
Report any impairment losses recognized during the year
to date of acquisition on goodwill (as defined for Schedule HC, item 10(a)). See Schedule HI, item 7(c)(1) for
further guidance.
Line Item 8 Income (loss) before income taxes,
extraordinary items, and other adjustments.
Report the consolidated acquired company’s pretax operating income. This amount will generally be determined
Predecessor Financial Items

FR Y-9C
March 2013

Predecessor Financial Items

by taking item 1, minus the sum of item 2 and item 4,
plus item 5, plus or minus item 6, minus item 7. If the
result is negative, report with a minus (-) sign.

(1) Item 11, ‘‘Extraordinary items, net of applicable income taxes and noncontrolling (minority)
interest’’;

Line Item 9 Applicable income taxes.

(2) Any changes due to corrections of material accounting errors and changes in accounting principles; and

Report the total estimated federal, state and local, and
foreign income tax expense applicable to item 8, ‘‘Income
(loss) before income taxes, extraordinary items, and other
adjustments,’’ including the tax effects of gains (losses)
on securities not held in trading accounts (i.e., held-tomaturity and available-for-sale securities). Include both
the current and deferred portions of these income taxes. If
the amount is a tax benefit rather than tax expense, report
with a minus (-) sign.
Include as applicable income taxes all taxes based on a
net amount of taxable revenues less deductible expenses.
Exclude from applicable income taxes all taxes based on
gross revenues or gross receipts.
Include income tax effects of changes in tax laws or rates.
Also include the effect of changes in the valuation
allowance related to deferred tax assets resulting from a
change in estimate of the realizability of deferred tax
assets, excluding the effect of any valuation allowance
changes related to unrealized holding gains (losses) on
available-for-sale securities that are charged or credited
directly to the separate component of equity capital for
‘‘Accumulated other comprehensive income.’’
Include tax benefits from operating loss carrybacks realized during the reporting period up to acquisition date. If
the consolidated acquired company had realized tax
benefits from operating loss carryforwards during this
period, do not net the dollar amount of these benefits
against the income taxes which would be applicable to
item 8. Report the dollar amount of income taxes applicable to item 8 in this item and report the realized tax
benefits of operating loss carryforwards gross in item 11,
‘‘Extraordinary items, net of applicable income taxes and
minority interest.’’
Also include the dollar amount of any material adjustments or settlements reached with a taxing authority
(whether negotiated or adjudicated) relating to disputed
income taxes of prior years (report in noninterest income
or noninterest expense, as appropriate).
Exclude the estimated federal, state and local, and foreign income taxes applicable to:
FR Y-9C
Predecessor Financial Items

June 2011

(3) Other comprehensive income.
Line Item 10 Noncontrolling (minority) interest.
Report the noncontrolling (minority) interest in the net
income or loss of the acquired company’s consolidated
subsidiaries.
Line Item 11 Extraordinary items, net of
applicable income taxes and noncontrolling
(minority) interest.
Report the total of the transactions listed below, if any,
net of any applicable income taxes (including federal,
state and local, and foreign taxes). If the amount reported
in this item is a net loss, report with a minus (-) sign.
Include as extraordinary items and other adjustments:
(1) The material effects of any extraordinary items.
Extraordinary items are very rare and the criteria
which must be satisfied in order for an event or
transaction to be reported as an extraordinary item
are discussed in the Glossary entry for ‘‘extraordinary items.’’
(2) Material aggregate gains on troubled debt restructurings of the consolidated acquired company’s own
debt, as determined in accordance with the provisions of ASC Subtopic 470-60, Debt – Troubled
Debt Restructurings by Debtors (formerly FASB
Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings).
(3) The cumulative effect of all changes in accounting
principles except those required to be reported in
cumulative effect of changes in accounting principles
and corrections of material accounting errors. Refer
to the Glossary entry for ‘‘accounting changes’’ for
further discussion of changes in accounting principles.
(4) The results of discontinued operations as determined
in accordance with the provisions of ASC Topic 360,
Property, Plant, and Equipment (formerly FASB
Statement No. 144, Accounting for the Impairment of
Long-Lived Assets).
ISnotes-P-5

Predecessor Financial Items

Exclude from extraordinary items and other adjustments:
(1) Net gains or losses on sales or other disposals of:
(a) All assets reportable as loans and leases in Schedule HC-C;
(b) Premises and fixed assets;
(c) Other real estate owned;
(d) Personal property acquired for debts previously
contracted (such as automobiles, boats, equipment and appliances);
(e) Coins, art, and other similar assets; and
(f) Branches (i.e., where the consolidated acquired
company sold a branch’s assets to another depository institution which assumes the deposit liabilities of the branch).
Report these items in noninterest income or noninterest
expense, as appropriate, above.
(2) Write-downs of the cost basis of individual held-tomaturity and available-for-sale securities for other
than temporary impairments (report in item 6).
Line Item 12 Net income (loss).
Report the difference between item 8 and the sum of item
9, item 10, and item 11. If the amount is negative, report
with a minus (-) sign.
Line Item 13 Cash dividends declared.
Report all cash dividends declared on common and
preferred stock (including limited-life preferred stock)
during the year to date of acquisition, including dividends not payable until after the acquisition date.
Do not include dividends declared during the previous
calendar year but paid in the current period.
For further information on cash dividends, refer to the
Glossary entry for ‘‘dividends.’’
Line Item 14 Net charge-offs.
Report in this item the difference between gross chargeoffs (loans and leases charged by the acquired company
against the allowance) and recoveries (amounts credited
to the allowance for recoveries on loans and leases
previously charged against the allowance) from January
1 to the last business day prior to the date of the BHC’s
merger with the acquired entity. Include in charged off
ISnotes-P-6

loans and leases write-downs to fair value on loans and
leases transferred to the held-for-sale account during the
year to date of acquisition that occurred when (1) the
acquired company decided to sell loans that were not
originated or otherwise acquired with the intent to sell
and (2) the fair value of those loans had declined for any
reason other than a change in the general market level of
interest or foreign exchange rates.
Line Item 15 Net interest income (item 3 above)
on a fully taxable equivalent basis.
Report net interest income (Notes to the Income Statement - Predecessor Financial Items, item 3, ‘‘Net interest
income,’’ above) on a fully taxable equivalent basis. The
amount reported in this item should reflect what net
interest income of the acquired company would have
been if all its interest income were subject to federal and
state income taxes.
The following accounts, on which the interest income is
fully or partially tax-exempt, should be adjusted to a
″taxable equivalent″ basis in order that the acquired
company’s interest income can be computed on a fully
taxable equivalent basis:
(1) Interest income on tax-exempt obligations (other
than securities) of states and political subdivisions in
the U.S. (included in Notes to the Income Statement Predecessor Financial Items, item 1(a), ‘‘Interest
income on loans and leases’’);
(2) Income on lease financing receivables that is taxexempt (included in Notes to the Income Statement Predecessor Financial Items, item 1(a), ‘‘Interest
income on loans and leases’’);
(3) Income on tax-exempt securities issued by states and
political subdivisions in the U.S. (included in Notes
to the Income Statement - Predecessor Financial
Items, item 1(b), ″Interest income on investment
securities″); and
(4) Any other interest income (such as interest income
earned on loans to an Employee Stock Ownership
Plan), which under state or federal laws is partially or
in its entirety exempt from income taxes.
The changes to the 1986 Tax Reform Act must be taken
into consideration when computing net interest income
on a fully taxable equivalent basis. The 1986 Act, in
general, disallowed 100% of the interest expense allocable to tax-exempt obligations acquired after August 7,
Predecessor Financial Items

FR Y-9C
June 2011

Predecessor Financial Items

1986. Previous to that date, and after December 31, 1982,
the disallowance percentage was 20%; previous to December 31, 1982, the disallowance was 0%.

FR Y-9C
Predecessor Financial Items

June 2011

ISnotes-P-7

LINE ITEM INSTRUCTIONS FOR

Notes to the Income Statement
Other

This section has been provided to allow holding companies that so wish to
explain the content of specific items in the income statement. The reporting
holding company should include any transactions reported on Schedules HI through HI-B that it wishes to explain or that have been separately
disclosed in the holding company’s quarterly reports to its shareholders, in its
press releases, or on its quarterly reports to the Securities and Exchange
Commission (SEC).
Exclude, however, any transactions that have been separately disclosed under
the reporting requirements specified in Memoranda items 6 through 8 to
Schedule HI, the Consolidated Income Statement.
Also include any transactions which previously would have appeared as
footnotes to Schedules HI through HI-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-9C
Notes to the Income Statement—Other March 2013

ISnotes--1

LINE ITEM INSTRUCTIONS FOR

Consolidated Balance Sheet
for Holding Companies
Schedule HC
The line item instructions should be read in conjunction with the Glossary and other
sections of these instructions. See the discussion of the Organization of the Instruction Book
in the General Instructions. For purposes of these line item instructions, the FASB
Accounting Standards Codification is referred to as ‘‘ASC.’’
(c) nationalized banks and banking institutions owned
Assets
Line Item 1 Cash and balances due from
depository institutions.
Report in item 1(a) noninterest-bearing balances due
from depository institutions and currency and coin and in
item 1(b) interest-bearing balances due from depository
institutions.
Depository institutions cover the following
(1) Depository institutions in the U.S., i.e.,
(a) U.S. branches and agencies of foreign banks
(refer to the Glossary entry for ‘‘banks, U.S. and
foreign’’ for the definition of this term);
(b) U.S. branches of U.S. banks (refer to the Glossary
entry for ‘‘banks, U.S. and foreign’’);
(c) savings or building and loan associations, homestead associations, and cooperative banks;
(d) mutual and stock savings banks; and
(e) credit unions.
(2) Banks in foreign countries, i.e.,
(a) foreign-domiciled branches of other U.S. banks;
and
(b) foreign-domiciled branches of foreign banks.
See the Glossary entry for ‘‘banks, U.S. and foreign’’
for a description of banks in foreign countries.

by central governments that have, as an important part of their functions, activities similar to
those of a central bank; and

(d) the Bank for International Settlements (BIS).
Balances due from such institutions cover all interestbearing and noninterest-bearing balances whether in the
form of demand, savings, or time balances, including
certificates of deposit, but excluding any balances held
in the consolidated holding company’s trading accounts.
Balances with foreign central banks should include all
balances with such entities, including reserve, operating,
and investment balances. Balances should include ‘‘placements and redeposits’’ between foreign offices of the
banking subsidiaries of the reporting holding company
and foreign offices of other banks.
Treatment of reciprocal balances with depository institutions. Reciprocal balances arise when two depository
institutions maintain balances with each other, i.e., each
institution has both a ‘‘due from’’ and a ‘‘due to’’ balance
with the other institution. For purposes of reporting on
this schedule and on Schedule HC-E, Deposit Liabilities,
reciprocal balances should be reported in accordance
with generally accepted accounting principles.
For purposes of these reports, deposit accounts ‘‘due
from’’ other depository institutions that are overdrawn
are to be reported as borrowings in Schedule HC, item 16.
For further information, refer to the Glossary entry for
‘‘overdraft.’’
Exclude from items 1(a) and 1(b) the following

(a) foreign central banks in foreign countries;

(1) All intracompany transactions, i.e., all transactions
between any offices of the consolidated holding
company.

(b) departments of foreign central governments that
have, as an important part of their functions,
activities similar to those of a central bank;

(2) Claims on banks or other depository institutions held
in the consolidated holding company’s trading
accounts.

(3) Foreign central banks, i.e.,

FR Y-9C
Schedule HC

March 2013

HC-1

Schedule HC

(3) Deposit accounts ‘‘due to’’ other depository institutions that are overdrawn (report in Schedule HC-C,
item 2, ‘‘Loans to depository institutions and acceptances of other banks’’).
(4) Loans to depository institutions (report in Schedule HC-C, item 2).
(5) Unavailable balances due from closed or liquidating
banks or other depository institutions (report in
Schedule HC, item 11, ‘‘Other assets’’).
Line Item 1(a) Noninterest-bearing balances and
currency and coin.
Report the total of all noninterest-bearing balances due
from depository institutions, currency and coin, cash
items in process of collection, and unposted debits.
For purposes of this report, the consolidated holding
company’s overdrafts on deposit accounts it holds with
other depository institutions that are not consolidated on
the reporting holding company’s FR Y-9C (i.e., its ‘‘due
from’’ accounts) are to be reported as borrowings in
Schedule HC, item 16, except overdrafts arising in
connection with checks or drafts drawn by subsidiary
depository institutions of the reporting holding company
and drawn on, or payable at or through, another depository institution either on a zero-balance account or on an
account that is not routinely maintained with sufficient
balances to cover checks or drafts drawn in the normal
course of business during the period until the amount of
the checks or drafts is remitted to the other depository
institution (in which case, report the funds received or
held in connection with such checks or drafts as deposits
in Schedule HC-E until the funds are remitted).
Noninterest-bearing balances include the following
(1) Cash items in process of collection. Cash items in
process of collection include the following:
(a) Checks or drafts in process of collection that are
drawn on another depository institution (or on
a Federal Reserve Bank) and that are payable
immediately upon presentation in the country
where the reporting holding company’s office
that is clearing or collecting the check or draft is
located. This includes checks or drafts drawn on
other institutions that have already been forwarded for collection but for which the reporting
bank has not yet been given credit (‘‘cash letHC-2

ters’’) and checks or drafts on hand that will be
presented for payment or forwarded for collection on the following business day.
(b) Government checks drawn on the Treasurer of
the United States or any other government agency
that are payable immediately upon presentation
and that are in process of collection.
(c) Such other items in process of collection that are
payable immediately upon presentation and that
are customarily cleared or collected as cash items
by depository institutions in the country where
the reporting holding company’s office which is
clearing or collecting the item is located.
(2) Unposted debits, which are cash items in a subsidiary
depository institution’s possession, drawn on itself,
that are immediately chargeable, but that have not
been charged to the general ledger deposit control
account at the close of business on the report date.
(3) Noninterest-bearing balances with depository institutions, i.e., whether in the form of demand, time, or
savings balances, provided that the accounts pay no
interest.
(4) Currency and coin. Include both U.S. and foreign
currency and coin owned and held in all offices of the
consolidated holding company; currency and coin in
transit to a Federal Reserve Bank or to any other
depository institution for which the reporting holding
company’s subsidiaries have not yet received credit;
and currency and coin in transit from a Federal
Reserve Bank or from any other depository institution for which the accounts of the subsidiaries of the
reporting holding company have already been
charged. Foreign currency and coin should be converted into U.S. dollar equivalents as of the report
date.
Exclude from this item the following
(1) Credit or debit card sales slips in process of collection (report as noncash items in Schedule HC,
item 11, ‘‘Other assets’’). However, when the reporting holding company or its consolidated subsidiaries
have been notified that they have been given credit,
the amount of such sales slips should be reported in
this item.
(2) Cash items not conforming to the definition of in
process of collection, whether or not cleared through
Schedule HC

FR Y-9C
March 2013

Schedule HC

Federal Reserve Banks (report in Schedule HC,
item 11, ‘‘Other assets’’).
(3) Commodity or bill-of-lading drafts (including arrival
drafts) not yet payable (because the merchandise
against which the draft was drawn has not yet
arrived), whether or not deposit credit has been
given. (If deposit credit has been given, report as
loans in the appropriate item of Schedule HC-C; if
the drafts were received on a collection basis, they
should be excluded entirely from the consolidated
holding company’s balance sheet, Schedule HC, until
the funds have actually been collected.)
(4) Balances due from Federal Reserve Banks (report as
interest-bearing balances in Schedule HC, item 1(b)).
Line Item 1(b) Interest-bearing balances.
Report all interest-bearing balances due from depository
institutions whether in the form of demand, savings, or
time balances, including certificates of deposit, but
excluding certificates of deposit held for trading. Include
balances due from Federal Reserve Banks (including
balances maintained to satisfy reserve balance requirements, excess balances, and term deposits), commercial
banks in the U.S., other depository institutions in the U.S.,
Federal Home Loan Banks, banks in foreign countries,
and foreign central banks. Include the fair value of
interest-bearing balances due from depository institutions
that are accounted for at fair value under a fair value
option.
Exclude from interest-bearing balances:
(1) Loans to depository institutions and acceptances of
other banks (report in Schedule HC-C, item 2).
(2) All interest-bearing balances that the reporting institution’s trust department maintains with other depository institutions.
(3) Certificates of deposit held for trading (report in
Schedule HC, item 5).
Line Item 1(b)(1)

In U.S. offices.

Report the total of all interest-bearing balances due from
depository institutions and foreign central banks that are
held in offices of the holding company or its consolidated
subsidiaries located in the fifty states of the United States
and the District of Columbia. NOTE: This item should
include balances due from unaffiliated U.S. and foreign
FR Y-9C
Schedule HC

March 2013

banks and central banks wherever those institutions are
located, provided that such balances are booked as assets
in domestic offices of the holding company or of its
consolidated subsidiaries.
Exclude balances held in Edge and Agreement subsidiaries or in international banking facilities (IBFs) of the
reporting holding company, which are considered foreign
offices of the holding company for purposes of this
report. Such balances are to be reported in item 1(b)(2)
below.
Line Item 1(b)(2) In foreign offices, Edge and
Agreement subsidiaries, and IBFs.
This item is to be reported only by holding companies
that have foreign offices or Edge or Agreement subsidiaries or whose consolidated subsidiaries have foreign
offices, Edge or Agreement subsidiaries, or International
Banking Facilities.
Report the total of all interest-bearing balances due from
depository institutions, wherever located, provided that
the reporting holding company or its consolidated subsidiaries book such balances as assets of offices that are
located outside the fifty states of the United States and
the District of Columbia. Also report all interest-bearing
balances held in International Banking Facilities (IBFs) and in Edge and Agreement corporations of
the reporting holding company or its consolidated subsidiaries.
Line Item 2 Securities.
Line Item 2(a) Held-to-maturity securities.
Report the amount from Schedule HC-B, item 8, column A, ‘‘Total amortized cost.’’
Line Item 2(b) Available-for-sale securities.
Report the amount from Schedule HC-B, item 8, column D, ‘‘Total fair value.’’
Line Item 3 Federal funds sold and securities
purchased under agreements to resell.
Line Item 3(a) Federal funds sold in domestic
offices.
Report the outstanding amount of federal funds sold,
i.e., immediately available funds lent (in domestic offices)
under agreements or contracts that have an original
maturity of one business day or roll over under a
HC-3

Schedule HC

continuing contract, excluding such funds lent in the
form of securities purchased under agreements to resell
(which should be reported in Schedule HC, item 3(b))
and overnight lending for commercial and industrial
purposes (which generally should be reported in Schedule HC, item 4(b)). Transactions that are to be reported as
federal funds sold may be secured or unsecured or may
involve an agreement to resell loans or other instruments
that are not securities.
Immediately available funds are funds that the purchasing holding company can either use or dispose of on the
same business day that the transaction giving rise to the
receipt or disposal of the funds is executed. A continuing
contract, regardless of the terminology used, is an agreement that remains in effect for more than one business
day, but has no specified maturity and does not require
advance notice of the lender or the borrower to terminate.
Report federal funds sold on a gross basis, i.e., do not net
them against federal funds purchased, except to the
extent permitted under ASC Subtopic 210-20, Balance
Sheet – Offsetting (formerly FASB Interpretation No. 39,
Offsetting of Amounts Related to Certain Contracts).

For further information, see the Glossary entry for ‘‘federal funds transactions.’’
Line Item 3(b) Securities purchased under
agreements to resell.
Report the outstanding amount of
(1) Securities resale agreements, regardless of maturity,
if the agreement requires the holding company to
resell the identical security purchased or a security
that meets the definition of substantially the same in
the case of a dollar roll.
(2) Purchases of participations in pools of securities,
regardless of maturity.
Report securities purchased under agreements to resell on
a gross basis, i.e., do not net them against securities sold
under agreements to repurchase, except to the extent
permitted under ASC Subtopic 210-20, Balance Sheet –
Offsetting (formerly FASB Interpretation No. 41, Offsetting of Amounts Related to Certain Repurchase and
Reverse Repurchase Agreements). Include the fair value
of securities purchased under agreement to resell that are
accounted for at fair value under a fair value option.

Also exclude from federal funds sold

Exclude from this item

(1) Sales of so-called ‘‘term federal funds’’ (as defined in
the Glossary entry for ‘‘federal funds transactions’’)
(report in Schedule HC, item 4(b), ‘‘Loans and
leases, net of unearned income’’).

(1) Resale agreements involving assets other than securities (report in Schedule HC, item 3(a), ‘‘Federal
funds sold,’’ or item 4(b), ‘‘Loans and leases, net of
unearned income,’’ as appropriate, depending on the
maturity and office location of the transaction).

(2) Securities resale agreements that have an original
maturity of one business day or roll over under a
continuing contract, if the agreement requires the
holding company to resell the identical security
purchased or a security that meets the definition of
substantially the same in the case of a dollar roll
(report in Schedule HC, item 3(b), ‘‘Securities purchased under agreements to resell’’).
(3) Deposit balances due from a Federal Home Loan
Bank (report as balances due from depository institutions in Schedule HC, item 1(a) or 1(b), as
appropriate).
(4) Lending transactions in foreign offices involving
immediately available funds with an original maturity of one business day or under a continuing
contract that are not securities resale agreements
(report in Schedule RC, item 4(b), ‘‘Loans and
leases, net of unearned income’’).
HC-4

(2) Due bills representing purchases of securities or
other assets by the reporting holding company that
have not yet been delivered and similar instruments,
whether collateralized or uncollateralized (report in
Schedule HC, item 4(b)). See the Glossary entry for
‘‘due bills.’’
(3) So-called yield maintenance dollar repurchase agreements (see the Glossary entry for ‘‘repurchase/resale
agreements’’).
For further information, see the Glossary entry for
‘‘repurchase/resale agreements.’’
Line Item 4 Loans and lease financing receivables.
Report in the appropriate subitem loans and leases held
for sale and loans and leases that the reporting holding
company has the intent and ability to hold for the
Schedule HC

FR Y-9C
March 2013

Schedule HC

foreseeable future or until maturity or payoff, i.e., held
for investment.
Line Item 4(a) Loans and leases held for sale.
Report the amount of loans and leases held for sale at the
lower of cost or fair value. The amount by which cost
exceeds fair value, if any, shall be accounted for as a
valuation allowance. Therefore, no allowance for loan
and lease losses should be established for loans and
leases held for sale. These loans and leases are included
by loan category in Schedule HC-C.
Line Item 4(b) Loans and leases, net of unearned
income.
Report the amount of loans and leases that the reporting
holding company has the intent and ability to hold for the
foreseeable future or until maturity or payoff, i.e., held
for investment.
This item must equal Schedule HC-C item 12, column A, excluding the amount of loans and leases held for
sale, which should be reported separately in item 4(a)
above. Loans and leases reported in line item 4(b) should
be net of unearned income.
Line Item 4(c) LESS: Allowance for loan and lease
losses.
Report the allowance for loan and lease losses as determined in accordance with generally accepted accounting
principles (GAAP) (and described in the Glossary entry
for ‘‘allowance for loan and lease losses’’). Also include
in this item any allocated transfer risk reserve related to
loans and leases held for investment that the reporting
holding company is required to establish and maintain as
specified in Section 905(a) of the International Lending
Supervision Act of 1983, in the agency regulations
implementing the Act (Subpart D of Federal Reserve
Regulation K), and in any guidelines, or instructions
issued by the Federal Reserve. This item must equal
Schedule HI-B, part II, item 7.
Line Item 4(d) Loans and leases, net of unearned
income and allowance for loan and lease losses.
Report the amount derived by subtracting item 4(c) from
item 4(b).
FR Y-9C
Schedule HC

March 2013

Line Item 5 Trading assets.
Trading activities typically include (a) regularly underwriting or dealing in securities; interest rate, foreign
exchange rate, commodity, equity, and credit derivative
contracts; other financial instruments; and other assets for
resale; (b) acquiring or taking positions in such items
principally for the purpose of selling in the near term or
otherwise with the intent to resell in order to profit from
short-term price movements; or (c) acquiring or taking
positions in such items as an accommodation to customers or for other trading purposes. Assets and other
financial instruments held for trading shall be consistently valued at fair value.
Pursuant to ASC Topic 825, Financial Instruments (formerly FASB Statement No. 159, The Fair Value Option
for Financial Assets and Financial Liabilities), all securities within the scope of ASC Topic 320, InvestmentDebt and Equity Securities (formerly FASB Statement
No. 115, Accounting for Certain Investments in Debt and
Equity Securities), that a holding company has elected to
report at fair value under a fair value option with changes
in fair value reported in current earnings should be
classified as trading securities. In addition, for purposes
of this report, holding companies may classify assets
(other than securities within the scope of ASC Topic 320
for which a fair value option is elected) as trading if the
holding company applies fair value accounting, with
changes in fair value reported in current earnings, and
manages these assets as trading positions, subject to the
controls and applicable regulatory guidance related to
trading activities. For example, a holding company would
generally not classify a loan to which it has applied the
fair value option as a trading asset unless the holding
company holds the loan, which it manages as a trading
position, for one of the following purposes: (1) for
market making activities, including such activities as
accumulating loans for sale or securitization; (2) to
benefit from actual or expected price movements; or (3)
to lock in arbitrage profits.
Do not include in this item the carrying value of any
available-for-sale securities, any loans that are held for
sale (and are not classified as trading in accordance with
the preceding instruction), and any leases that are held for
sale. Available-for-sale securities are reported in Schedule HC, item 2(b), and in Schedule HC-B, columns C and
D. Loans (not classified as trading) and leases held for
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Schedule HC

sale should be reported in Schedule HC, item 4(a),
‘‘Loans and leases held for sale,’’ and in Schedule HC-C.
Trading assets also include derivatives with a positive
fair value resulting from the ‘‘marking to market’’ of
interest rate, foreign exchange rate, commodity, equity,
and credit derivative contracts held for trading purposes
as of the report date. Derivative contracts with the same
counterparty that have positive fair values and negative
fair values and meet the criteria for a valid right of setoff
contained in ASC Subtopic 210-20, Balance Sheet –
Offsetting (formerly FASB Interpretation No. 39, Offsetting of Amounts Related to Certain Contracts) (e.g., those
contracts subject to a qualifying master netting agreement) may be reported on a net basis using this item and
Schedule HC, item 15, ‘‘Trading liabilities,’’ as appropriate. (See the Glossary entry for ‘‘offsetting.’’)
For those holding companies that must complete Schedule HC-D, this item must equal Schedule HC-D, item 12,
‘‘Total trading assets,’’ and Schedule HC-Q, item 2,
column A.
Line Item 6 Premises and fixed assets.
Report the book value, less accumulated depreciation or
amortization, of all premises, equipment, furniture, and
fixtures purchased directly or acquired by means of
a capital lease. The method of depreciation or amortization should conform to generally accepted accounting
principles.
Do not deduct mortgages or other liens on such property
(report in Schedule HC, item 16, ‘‘Other borrowed
money’’).
Include the following as premises and fixed assets
(1) Premises that are actually owned and occupied (or to
be occupied, if under construction) by the holding
company, its consolidated subsidiaries, or their
branches.
(2) Leasehold improvements, vaults, and fixed machinery and equipment.
(3) Remodeling costs to existing premises.
(4) Real estate acquired and intended to be used for
future expansion.
(5) Parking lots that are used by customers or employees
of the holding company, its consolidated subsidiaries, and their branches.
HC-6

(6) Furniture, fixtures, and movable equipment of the
holding company, its consolidated subsidiaries, and
their branches.
(7) Automobiles, airplanes, and other vehicles owned by
the holding company or its consolidated subsidiaries
and used in the conduct of its business.
(8) The amount of capital lease property (with the holding company or its consolidated subsidiaries as
lessee)—premises, furniture, fixtures, and equipment. See the discussion of accounting with holding
company as lessee in the Glossary entry for ‘‘lease
accounting.’’
(9) Stocks and bonds issued by nonmajority-owned corporations whose principal activity is the ownership of
land, buildings, equipment, furniture, or fixtures
occupied or used (or to be occupied or used) by the
holding company, its consolidated subsidiaries, or
their branches.
Property formerly but no longer used for banking or
nonbanking activities may be reported in this item as
‘‘Premises and fixed assets’’ or in item 7, ‘‘Other real
estate owned.’’
Exclude from premises and fixed assets
(1) Original paintings, antiques, and similar valuable
objects (report in item 11, ‘‘Other assets’’);
(2) Favorable leasehold rights (report in item 10(b),
‘‘Other intangible assets’’); and
(3) Loans and advances, whether secured or unsecured,
to individuals, partnerships, and nonmajority-owned
corporations for the purpose of purchasing or holding
land, buildings, or fixtures occupied or used (or to be
occupied or used) by the holding company, its consolidated subsidiaries, or their branches (report in
item 4(b) ‘‘Loans and leases, net of unearned
income’’).
Line Item 7 Other real estate owned.
Report the total amount of other real estate owned from
Schedule HC-M, item 13. For further information on
other real estate owned, see the instructions to Schedule HC-M, item 13, and the Glossary entry for ‘‘foreclosed assets.’’
Line Item 8 Investments in unconsolidated
subsidiaries and associated companies.
Report the amount of the holding company’s investments
in the stock of all subsidiaries that have not been
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consolidated, associated companies, corporate joint ventures, unincorporated joint ventures, and general partnerships over which the holding company exercises significant influence; and noncontrolling investments in certain
limited partnerships and limited liability companies
(described in the Glossary entry for ‘‘equity method of
accounting’’), excluding those that represent direct and
indirect investments in real estate venture (which are to
be reported in Schedule HC, item 9). The entities in
which these investments have been made are collectively
referred to as ‘‘investees.’’ Special purpose entities issuing trust preferred securities that a holding company
deconsolidates under GAAP generally are considered
unconsolidated subsidiaries for regulatory reporting and
other regulatory purposes. Include such investments in
unconsolidated special purpose entities that issue trust
preferred securities. Also include loans and advances to
investees and holdings of their bonds, notes, and debentures.
Investments in the common stock of investees shall be
reported using the equity method of accounting in accordance with GAAP. Under the equity method, the carrying
value of the holding company’s investment in the common stock of an investee is originally recorded at cost but
is adjusted periodically to record as income the holding
company’s proportionate share of the investee’s earnings
or losses and decreased by the amount of any cash
dividends received from the investee and amortization of
goodwill.
For purposes of this report, the date through which the
carrying value of the holding company’s investment in an
investee has been adjusted should, to the extent practicable, match the report date of the FR Y-9C, but in no
case differ by more than 93 days from the report date.

Exclude real estate acquired in any manner for debts
previously contracted, including, but not limited to, real
estate acquired through foreclosure or acquired by deed
in lieu of foreclosure, and equity holdings that indirectly
represent such real estate (report in Schedule HC-M, item
13, ‘‘Other real estate owned’’). Include as direct and
indirect investments in real estate ventures:
(1) Any real estate acquired, directly or indirectly, by the
holding company or a consolidated subsidiary and
held for development, resale, or other investment
purposes. (Do not include real estate acquired in any
manner for debts previously contracted, including,
but not limited to, real estate acquired through foreclosure or acquired by deed in lieu of foreclosure.
Report such real estate in Schedule HC-M, item 13.)
(2) Real estate acquisition, development, or construction
(ADC) arrangements which are accounted for as
direct investments in real estate or real estate joint
ventures in accordance with ASC Subtopic 310-10,
Receivables – Overall (formerly AICPA Practice
Bulletin 1, Appendix, Exhibit I, ADC Arrangements).

Unconsolidated subsidiaries include all subsidiaries of
the reporting holding company that are 50 percent or less
owned (i.e., less than majority-owned) by the reporting
holding company or, for some reason under GAAP, are
not consolidated on the reporting holding company’s
consolidated financial statements. Refer to the General
Instructions section of this book for a more detailed
discussion of consolidation. See also the Glossary entry
for ‘‘subsidiaries’’ for definitions of subsidiary, associated companies, and joint ventures.

(3) Real estate acquired and held for investment by the
holding company or a consolidated subsidiary that
has been sold under contract and accounted for under
the deposit method of accounting in accordance with
ASC Subtopic 360-20, Property, Plant, and Equipment – Real Estate Sales (formerly FASB Statement
No. 66, Accounting for Sales of Real Estate). Under
this method, the seller does not record notes receivable, but continues to report the real estate and any
related existing debt on its balance sheet. The deposit
method is used when a sale has not been consummated and is commonly used when recovery of the
carrying value of the property is not reasonably
assured. If the full accrual, installment, cost recovery,
reduced profit, or percentage-of-completion method
of accounting under ASC Subtopic 360-20 is being
used to account for the sale, the receivable resulting
from the sale of the real estate should be reported as a
loan in Schedule HC-C and any gain on the sale
should be recognized in accordance with ASC Subtopic 360-20.

Line Item 9 Direct and indirect investments in
real estate ventures.
Report the amount of the holding company’s direct and
indirect investments in real estate ventures.

(4) Any other loans secured by real estate and advanced
for real estate acquisition, development, or investment purposes if the reporting holding company in
substance has virtually the same risks and potential

FR Y-9C
Schedule HC

March 2013

HC-7

Schedule HC

rewards as an investor in the borrower’s real estate
venture.
(5) Investments in subsidiaries that have not been consolidated; associated companies; corporate joint ventures, unincorporated joint ventures, and general
partnerships over which the holding company exercises significant influence; and noncontrolling investments in certain limited partnerships and limited
liability companies (described in the Glossary entry
for ‘‘equity method of accounting’’) that are primarily engaged in the holding of real estate for development, resale, or other investment purposes. The
entities in which these investments have been made
are collectively referred to as ‘‘investees.’’ Investments by the holding company in these investees
may be in the form of common or preferred stock,
partnership interests, loans or other advances, bonds,
notes, or debentures. Such investments shall be
reported using the equity method of accounting. For
further information on the equity method, see the
instruction to Schedule HC, item 8, above.
(6) Investments in corporate joint ventures, unincorporated joint ventures, and general partnerships over
which the holding company does not exercise significant influence and investments in limited partnerships and limited liability companies that are so
minor that the holding company has virtually no
influence over the partnership or company, where the
entity in which the investment has been made is
primarily engaged in the holding of real estate for
development, resale, or other investment purposes.
Line Item 10 Intangible assets.
Report in the appropriate subitem the amount of intangible assets. Such intangibles may arise from the
following:
(1) business combinations accounted for under the purchase method in accordance with generally accepted
accounting principles, and
(2) acquisitions of portions or segments of another institution’s business, such as branch offices, mortgage
servicing portfolios, and credit card portfolios.
Line Item 10(a) Goodwill.
Report the carrying amount of goodwill as adjusted for
any impairment losses. See ‘‘acquisition method’’ in the
HC-8

Glossary entry for ‘‘business combinations’’ for guidance
on the recognition and initial measurement of goodwill
acquired in a business combination. Goodwill should not
be amortized, but must be tested for impairment as
described in the Glossary entry for ‘‘goodwill, and in the
instructions to Schedule HI, item 7(c)(1) Goodwill
impairment losses.’’
Goodwill represents the excess of the cost of a company
over the sum of the fair values of the tangible assets and
identifiable intangible assets acquired less the fair value
of liabilities assumed in a business combination accounted
for as a purchase.
Line Item 10(b) Other intangible assets.
Report the total amount of other intangible assets from
Schedule HC-M, line item 12(d). For further information
on other intangible assets, see the instructions to Schedule HC-M, line items 12(a) through 12(c).
Line Item 11 Other assets.
Report the total amount of other assets from Schedule HC-F, line item 7. For further information, see the
instructions for Schedule HC-F, line items 1 through 6.
Line Item 12 Total assets.
Report the sum of items 1 through 11. This item must
equal item 29, ‘‘Total liabilities and equity capital.’’

Liabilities
Line Item 13 Deposits.
(For a discussion of noninterest-bearing and interestbearing deposits, see the Glossary entry for ‘‘deposits.’’)
Line Item 13(a) In domestic offices.
Report the total of all deposits that are booked at
domestic offices of depository institutions that are consolidated subsidiaries of the reporting holding company.
This item must equal the sum of Schedule HC-E,
items 1(a) through 1(e) and 2(a) through 2(e).
Line Item 13(a)(1) Noninterest-bearing.
Report the total of all noninterest-bearing deposits in
domestic offices of depository institutions that are consolidated subsidiaries of the reporting holding company
included in Schedule HC-E, Deposit Liabilities.
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Schedule HC

Noninterest-bearing deposits include noninterest-bearing
demand, time, and savings deposits.

or unsecured or may involve an agreement to repurchase
loans or other instruments that are not securities.

Line Item 13(a)(2) Interest-bearing.

Immediately available funds are funds that the purchasing institution can either use or dispose of on the same
business day that the transaction giving rise to the receipt
or disposal of the funds is executed. A continuing
contract, regardless of the terminology used, is an agreement that remains in effect for more than one business
day, but has no specified maturity and does not require
advance notice of the lender or the borrower to terminate.

Report the total of all interest-bearing deposits in domestic offices of depository institutions that are consolidated
subsidiaries of the reporting holding company included
in Schedule HC-E, Deposit Liabilities. Include interestbearing demand deposits.
Line Item 13(b) In foreign offices, Edge and
Agreement subsidiaries, and IBFs.
NOTE: This item is to be reported only by holding
companies that have foreign offices or Edge or Agreement subsidiaries or whose consolidated subsidiaries
have foreign offices, Edge or Agreement subsidiaries, or
International Banking Facilities.
Report the total of all deposits booked at foreign offices
of depository institutions that are consolidated subsidiaries of the reporting holding company, their Edge and
Agreement subsidiaries, and their IBFs.
Line Item 13(b)(1) Noninterest-bearing.
Report the total of all noninterest-bearing deposits in
foreign offices of depository institutions that are consolidated subsidiaries of the reporting holding company.
Line Item 13(b)(2) Interest-bearing.
Report the total of all interest-bearing deposits in foreign
offices of depository institutions that are consolidated
subsidiaries of the reporting holding company.
Line Item 14 Federal funds purchased and
securities sold under agreements to repurchase.
Line Item 14(a) Federal funds purchased in
domestic offices.
Report the outstanding amount of federal funds purchased, i.e., immediately available funds borrowed (in
domestic offices) under agreements or contracts that have
an original maturity of one business day or roll over under
a continuing contract, excluding such funds borrowed in
the form of securities sold under agreements to repurchase
(which should be reported in Schedule HC, item 14(b))
and Federal Home Loan Bank advances (which should be
reported in Schedule HC, item 16). Transactions that are
to be reported as federal funds purchased may be secured
FR Y-9C
Schedule HC

June 2013

Report federal funds purchased on a gross basis, i.e., do
not net them against federal funds sold, except to the
extent permitted under ASC Subtopic 210-20, Balance
Sheet – Offsetting (formerly FASB Interpretation No. 39,
Offsetting of Amounts Related to Certain Contracts).
Also exclude from federal funds purchased
(1) Purchases of so-called ‘‘term federal funds’’ (as
defined in the Glossary entry for ‘‘federal funds
transactions’’) (report in Schedule HC, item 16,
‘‘Other borrowed money’’).
(2) Securities repurchase agreements that have an original maturity of one business day or roll over under a
continuing contract, if the agreement requires the
holding company to repurchase the identical security
sold or a security that meets the definition of substantially the same in the case of a dollar roll (report in
Schedule HC, item 14(b), ‘‘Securities sold under
agreements to repurchase’’).
(3) Borrowings from a Federal Home Loan Bank or a
Federal Reserve Bank (report those in the form of
securities repurchase agreements in Schedule HC,
item 14(b), and all other borrowings in Schedule HC,
item 16).
(4) Borrowing transactions in foreign offices involving
immediately available funds with an original maturity of one business day or under a continuing
contract that are not securities repurchase agreements
(report in Schedule HC, item 16).
For further information, see the Glossary entry for
‘‘federal funds transactions.’’
Line Item 14(b) Securities sold under agreements
to repurchase.
Report the outstanding amount of
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Schedule HC

(1) Securities repurchase agreements, regardless of
maturity, if the agreement requires the holding company to repurchase the identical security sold or a
security that meets the definition of substantially the
same in the case of a dollar roll.
(2) Sales of participations in pools of securities, regardless of maturity.
Report securities sold under agreements to repurchase
on a gross basis, i.e., do not net them against securities
purchased under agreements to resell, except to the
extent permitted under ASC Subtopic 210-20, Balance
Sheet – Offsetting (formerly FASB Interpretation No. 41
Offsetting of Amounts Related to Certain Repurchase and
Reverse Repurchase Agreements).
Exclude from this item
(1) Repurchase agreements involving assets other than
securities (report in Schedule HC, item 14(a), ‘‘Federal funds purchased,’’ or item 16, ‘‘Other borrowed
money,’’ as appropriate, depending on the maturity
and office location of the transaction).
(2) Borrowings from a Federal Home Loan Bank or a
Federal Reserve Bank other than in the form of
securities repurchase agreements (report in Schedule HC, item 16).
(3) Obligations under due bills that resulted when the
holding company sold securities or other assets and
received payment, but has not yet delivered the
assets, and similar obligations, whether collateralized
or uncollateralized (report in Schedule HC, item 16).
See the Glossary entry for ‘‘due bills.’’
(4) So-called yield maintenance dollar repurchase agreements (see the Glossary entry for ‘‘repurchase/resale
agreements’’).
For further information, see the Glossary entry for
‘‘repurchase/resale agreements.’’
Line Item 15 Trading liabilities.
Report the amount of liabilities from the reporting holding company’s trading activities. Include liabilities resulting from the sales of assets that the reporting holding
company does not own (see Glossary entry for ‘‘short
position’’) and revaluation losses from ‘‘marking to
market’’ derivative contracts into which the reporting
holding company has entered for trading, dealer, customer accommodation, and similar purposes.
HC-10

In addition, for purposes of this report, holding companies may classify liabilities as trading if the holding
company applies fair value accounting, with changes in
fair value reported in current earnings, and manages
these assets as trading positions, subject to the controls
and applicable regulatory guidance related to trading
activities. For holding companies that must complete
Schedule HC-D, ‘‘Trading Assets and Liabilites,’’ the
amount reported in this item must equal Schedule HC-D,
item 15, and Schedule HC-Q, item 5, column A.
Line Item 16 Other borrowed money.
Report the total amount of other borrowed money from
Schedule HC-M, line item 14(d). For further information
on other borrowed money, see the instructions to Schedule HC-M, line items 14(a) through 14(c).
Line Item 17 Not applicable.
Line Item 18 Not applicable.
Line Item 19(a) Subordinated notes and
debentures.
Report the amount of subordinated debt of the consolidated holding company. Include the amount of outstanding notes and debentures that are subordinated to the
deposits of the subsidiary depository institutions (see the
Glossary entry for ‘‘subordinated notes and debentures’’)
and any other debt that is designated as subordinated in
its indenture agreement.
Include in this line item the total amount of outstanding
equity contract notes and equity commitment notes that
qualify as capital, as defined by the Federal Reserve
Board’s capital adequacy guidelines, 12 C.F.R., Part 225,
Appendix B.
Also include perpetual debt securities that are subordinated.
For purposes of this item, report the amount of any
outstanding limited-life preferred stock including any
amounts received in excess of its par or stated value. (See
the Glossary entry for ‘‘preferred stock’’ for the definition of limited-life preferred stock.)
For purposes of this report, do not include instruments
generally referred to as trust preferred securities in this
item. Such securities of consolidated special purpose
entities should be reported in line item 19(b), ‘‘Subordinated notes payable to unconsolidated trusts issuing trust
Schedule HC

FR Y-9C
June 2013

Schedule HC

preferred securities, and trust preferred securities issued
by consolidated special purpose entities.’’

received for common stock in excess of its par or stated
value on or before the report date.

Also do not include reportable notes payable to unconsolidated special purpose entities that issue trust preferred securities. Report such notes payable in line item
19(b).

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 HC, item 19(a)) or any
portion of the proceeds received from the sale of perpetual preferred stock in excess of its par or stated value
(report in Schedule HC, item 23).

Line Item 19(b) Subordinated notes payable to
unconsolidated trusts issuing trust preferred
securities, and trust preferred securities issued by
consolidated special purpose entities.
Report the amount of subordinated notes payable to
unconsolidated special purpose entities (trusts) that issue
trust preferred securities. If the holding company consolidates special purpose entities that issue trust preferred
securities, report the amount of the trust preferred securities issued by the special purpose entity. For further
information, see the glossary entry for ‘‘Trust preferred
securities issued.’’
Line Item 20 Other liabilities.
Report the total amount of other liabilities from Schedule HC-G, line item 5. For further information see the
instructions for Schedule HC-G, line items 2 through 4.
Line Item 21 Total liabilities.
Report the sum of items 13 through 20.
Line Item 22 Not applicable.

Equity Capital
Line Item 23 Perpetual preferred stock and
related surplus.
Report the amount of perpetual preferred stock issued,
including any amounts received in excess of its par
or stated value. (See the Glossary entry for ‘‘preferred
stock’’ for the definition of perpetual preferred stock.)
Line Item 24 Common stock (par value).
Report the aggregate par or stated value of common stock
issued.
Line Item 25 Surplus (exclude all surplus related
to preferred stock).
Report the net amount formally transferred to the surplus
account, including capital contributions, and any amount
FR Y-9C
Schedule HC

June 2013

Line Item 26(a) Retained earnings.
Report the amount of retained earnings (including capital reserves) as of the report date. The amount of the
retained earnings should reflect the transfer of net
income, declaration of dividends, transfers to surplus,
and any other appropriate entries.
Adjustments of accruals and other accounting estimates
made shortly after the report date that relate to the
income and expenses of the year-to-date period ended as
of the report date must be reported in the appropriate
items of Schedule HI, Income Statement, for that year-todate period.
Capital reserves are segregations of retained earnings and
are not to be reported as liability accounts or as reductions of asset balances. Capital reserves may be established for such purposes as follows:
(1) Reserve for undeclared stock dividends—includes
amounts set aside to provide for stock dividends (not
cash dividends) not yet declared.
(2) Reserve for undeclared cash dividends—includes
amounts set aside for cash dividends on common and
preferred stock not yet declared. (Cash dividends
declared but not yet payable should be included in
item 20, ‘‘Other liabilities,’’ of this schedule.)
(3) Retirement account (for limited-life preferred stock
or notes and debentures subordinated to deposits)—
includes amounts allocated under the plan for retirement of limited-life preferred stock or notes and
debentures subordinated to deposits contained in the
holding company’s articles of association or in the
agreement under which such stock or notes and
debentures were issued.
(4) Reserve for contingencies includes amounts set aside
for possible unforeseen or indeterminate liabilities
not otherwise reflected on the holding company’s
books and not covered by insurance. This reserve
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Schedule HC

may include, for example, reserves set up to provide
for possible losses that holding company may sustain
because of lawsuits, the deductible amount under the
holding company’s blanket bond, defaults on obligations for which the holding company is contingently
liable, or other claims against the holding company.
A reserve for contingencies represents a segregation
of retained earnings. It should not include any element of known losses or of any probable losses the
amount of which can be estimated with reasonable
accuracy (see the Glossary entry for ‘‘loss contingencies’’ for additional information).
Exclude the following from retained earnings:
(1) The amount of the cumulative foreign currency translation adjustment (report in item 26(b)).
(2) Any portion of the proceeds received from the sale of
perpetual preferred stock and common stock in
excess of its par or stated value (report surplus
related to perpetual preferred stock in item 23 and
surplus related to common stock in item 25 except
where required by state law or regulation).
(3) Any portion of the proceeds received from the sale of
limited-life preferred stock in excess of its par or
stated value (report in Schedule HC, item 19(a)).
(4) ‘‘Reserves’’ that reduce the related asset balances
such as valuation allowances (e.g., allowance for
loan and lease losses), reserves for depreciation, and
reserves for bond premiums.
Line Item 26(b) Accumulated other comprehensive
income.
Report the accumulated balance of other comprehensive
income as of the report date in accordance with ASC
Subtopic 220-10, Comprehensive Income - Overall (formerly FASB Statement No. 130, ‘‘Reporting Comprehensive Income’’) net of applicable income taxes, if any.
‘‘Other comprehensive income’’ refers to revenues,
expenses, gains, and losses that under generally accepted
accounting principles are included in comprehensive
income but excluded from net income.
Items of accumulated other comprehensive income
include:
(1) Net unrealized holding gains (losses) on availablefor-sale securities (including debt securities transferred into the available-for-sale category from the
HC-12

held-to-maturity category), i.e., the difference between
the amortized cost and the fair value of the reporting
Bank Holding Company’s available-for-sale securities (excluding any available-for-sale securities previously written down as other-than-temporarily
impaired).1 For most institutions, all ‘‘securities,’’ as
that term is defined in ASC Topic 320, InvestmentsDebt and Equity Securities (formerly FASB Statement No. 115, ‘‘Accounting for Certain Investments
in Debt and Equity Securities’’), that are designated
as ‘‘available-for-sale’’ will be reported as ‘‘Availablefor-sale securities’’ in Schedule HC, item 2.b, and in
Schedule HC, columns C and D. However, an institution may have certain assets that fall within the
definition of ‘‘securities’’ in ASC Topic 320 (e.g.,
nonrated industrial development obligations) that it
has designated as ‘‘available-for-sale’’ and reports in
a balance sheet category other than ‘‘Securities’’
(e.g., ‘‘Loans and lease financing receivables’’) for
purposes of the Report of Condition. These
‘‘available-for-sale’’ assets must be carried on the
Holding company’s balance sheet at fair value rather
than amortized cost and the difference between these
two amounts, net of tax effects, also must be included
in this item.
(2) The unamortized balance of the unrealized holding
gain (loss) that existed at the date of transfer of a debt
security transferred into the held-to-maturity category from the available-for-sale category. Consistent
with ASC Topic 320, when a debt security is transferred from the available-for-sale category into the
held-to-maturity category, the (unrealized holding
gain (loss) at the date of transfer continues to be
reported in the accumulated other comprehensive
income account, but must be amortized over the
1. For example, if the fair value of the reporting institution’s availablefor-sale securities exceeds the amortized cost of its available-for-sale
securities by $100,000 (and the institution has had no other transactions
affecting the ’’net unrealized holding gains (losses)‘‘ account), the amount
to be included in Schedule HC, item 26.b, must be reduced by the
estimated amount of taxes using the institution’s applicable tax rate (federal, state and local). (See the Glossary entry for ’’income taxes‘‘ for a
discussion of ‘‘applicable tax rate.’’) If the institution’s applicable tax rate
(federal, state and local) is 40 and the tax basis of its available-for-sale
securities approximates their amortized cost, the institution would include
‘‘net unrealized holding gains’’ of $60,000 in Schedule HC, item 26.b.
The institution would also have a deferred tax liability of $40,000 that
would enter into the determinationof the amount of net deferred tax assets
or liabilities to be reported in Schedule HC, item 2, or Schedule HC,
item 2.

Schedule HC

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Schedule HC

remaining life of the security as an adjustment of
yield in a manner consistent with the amortization of
any premium or discount.
(3) The unaccreted portion of other-than-temporary
impairment losses on available-for-sale and held-tomaturity debt securities that was not recognized in
earnings in accordance with ASC Topic 320, plus the
accumulated amount of subsequent decreases (if not
other than-temporary impairment losses) or increases
in the fair value of available-for-sale debt securities
previously written down as other-than-temporarily
impaired.
(4) Accumulated net gains (losses) on derivative instruments that are designated and qualify as cash flow
hedges,2 i.e., the effective portion3 of the accumulated change in fair value (gain or loss) on derivative
instruments designated and qualifying as cash flow
hedges in accordance with ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No.
133, ‘‘Accounting for Derivative Instruments and
Hedging Activities,’’ as amended).
Under ASC Topic 815, an institution that elects to apply
hedge accounting must exclude from net income the
effective portion of the change in fair value of a derivative designated and qualifying as a cash flow hedge and
record it on the balance sheet in the accumulated other
comprehensive income component of equity capital. The
ineffective portion of the change in fair value of the
derivative designated and qualifying as a cash flow hedge
must be reported in earnings. The component of accumulated other comprehensive income associated with a
transaction hedged in a cash flow hedge should be
2. Generally, the objective of a cash flow hedge is to link a derivative to
an existing recognized asset or liability or a forecasted transaction with
exposure to variability in expected future cash flows, e.g., the future
interest payments (receipts) on a variable-rate liability (asset) or a forecasted purchase (sale). The changes in cash flows of the derivative are
expected to offset changes in cash flows of the hedged item or transaction.
To achieve the matching of cash flows, ASC Topic 815 requires that the
effective portion of changes in the fair value of derivatives designated and
qualifying as cash flow hedges initially be reported in the accumulated
other comprehensive income component of equity capital and subsequently be reclassified into earnings in the same future period or periods
that the hedged transaction affects earnings .
3. The effective portion of a cash flow hedge can be described as the
change in fair value of the derivative that offsets the change in expected
future cash flows being hedged. Refer to ASC Topic 815, for further
information.
FR Y-9C
Schedule HC

June 2013

adjusted each reporting period to a balance that reflects
the lesser (in absolute amounts) of:
(a) The cumulative gain (loss) on the derivative from
inception of the hedge, less (i) amounts excluded
consistent with the institution’s defined risk management strategy and (ii) the derivative’s gains
(losses) previously reclassified from accumulated
other comprehensive income into earnings to
offset the hedged transaction, or
(b) The portion of the cumulative gain (loss) on the
derivative necessary to offset the cumulative
change in expected future cash flows on the
hedged transaction from inception of the hedge
less the derivative’s gains (losses) previously
reclassified from accumulated other comprehensive income into earnings.
Accordingly, the amount reported in this item should
reflect the sum of the adjusted balance (as described
above) of the cumulative gain (loss) for each derivative
designated and qualifying as a cash flow hedge. These
amounts will be reclassified into earnings in the same
period or periods during which the hedged transaction
affects earnings (for example, when a hedged variablerate interest receipt on a loan is accrued or when a
forecasted sale occurs).
(5) Foreign currency translation adjustments and gains
(losses) on certain foreign currency transactions
accumulated in accordance with ASC Topic 830,
Foreign Currency Matters (formerly FASB Statement No. 52, ‘‘Foreign Currency Translation’’). See
the Glossary entry for ‘‘foreign currency transactions
and translation’’ for further information.
(6) The accumulated amounts of gains (losses), transition assets or obligations, and prior service costs or
credits associated with single-employer defined benefit pension and other postretirement plans that have
not yet been recognized as components of net periodic benefit cost in accordance with ASC Subtopic
715-20, Compensation-Retirement Benefits - Defined
Benefit Plans-General (formerly FASB Statement
No. 87, ‘‘Employers’ Accounting for Pensions’’;
FASB Statement No. 106, ‘‘Employers’ Accounting
for Postretirement Benefits Other Than Pensions’’;
and FASB Statement No. 158, ‘‘Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans’’).
HC-13

Schedule HC

Line Item 26(c) Other equity capital components.

Memoranda

Report the carrying value of any treasury stock and of
any unearned Employee Stock Ownership Plan (ESOP)
shares, which under generally accepted accounting principles are reported in a contra-equity account on the
balance sheet. For further information, see the Glossary
entry for ‘‘treasury stock,’’ ASC Subtopic 718-40,
Compensation-Stock Compensation – Employee Stock
Ownership Plans (formerly AICPA Statement of Position
93-6, Employers’ Accounting for Employee Stock Ownership Plans).

Line Item M1 Has the holding company engaged
in a full-scope independent external audit at any
time during the calendar year?

Line Item 27(a) Total holding company equity
capital.
Report the sum of items 23 through 26(c). This item must
equal HI-A, item 15, ‘‘Total holding company equity
capital end of current period.’’
Line Item 27(b) Noncontrolling (minority)
interests in consolidated subsidiaries.
Report the portion of the equity capital accounts of all
consolidated subsidiaries of the reporting holding company held by parties other than the parent holding
company. A noncontrolling interest, sometimes called a
minority interest, is the portion of equity in a subsidiary
not attributable, directly or indirectly, to the parent
holding company.
Line Item 28 Total equity capital.
Report the sum of items 27(a) and 27(b).
Line Item 29 Total liabilities and equity capital.
Report the sum of items 21 and 28. This item must equal
Schedule HC, item 12, ‘‘Total assets.’’

HC-14

Enter a ‘‘1’’ for yes if the holding company has engaged
in a full-scope independent external audit (in which an
opinion is rendered on their financial statements) at any
time during the calendar year as of the December 31
report date. Also enter a ‘‘1’’ for yes if the holding
company has engaged or begun a full-scope independent
external audit by December 31 that has not yet concluded. Enter a ‘‘0’’ if the response to this question is no.
If the response to this question is yes, the holding
company must complete all of Memoranda item 2 below.
If the response to this question is no, skip Memoranda
item 2.
Line Item M2 If the response to Memoranda item
1 is yes, indicate below the name and address of the
holding company’s independent external auditing
firm, and the name and e-mail address of the
auditing firm’s engagement partner.
Report in memoranda item 2(a) the name and address
(city, U.S. Postal Service abbreviation for state, zip code)
of the holding company’s independent external auditing
firm. An independent auditing firm is a company that
provides full-scope auditing services to the holding company in which an opinion is rendered on their financial
statements. Holding companies that do not have a fullscope audit conducted of their financial statements do not
need to complete this item.
Report in memoranda item 2(b) the name and e-mail
address of the independent external auditing firm’s
engagement partner (partner in charge of the audit). This
contact information is for the confidential use of the
Federal Reserve and will not be released to the public.

Schedule HC

FR Y-9C
June 2013

LINE ITEM INSTRUCTIONS FOR

Securities
Schedule HC-B

General Instructions
This schedule has four columns for information on
securities: two columns for held-to-maturity securities
and two columns for available-for-sale securities.1 Report
the amortized cost and fair value of held-to-maturity
securities in columns A and B, respectively. Report the
amortized cost and fair value of available-for-sale debt
securities in columns C and D, respectively. Information
on equity securities with readily determinable fair values
is reported in the columns for available-for-sale securities
only (columns C and D). For these equity securities,
historical cost (not amortized cost) is reported in column
C and fair value is reported in column D.
Exclude from this schedule all securities held for trading
and securities the holding company has elected to report
at fair value under a fair value option even if holding
company management did not acquire the securities
principally for the purpose of selling them in the near
term. Securities held for trading and securities reported
under a fair value option are to be reported in Schedule
HC, item 5, ‘‘Trading assets,’’ and, for certain holding
companies, in Schedule HC-D - Trading Assets and
Liabilities. Trading assets and securities reported under a
fair value option are also reported in Schedule HC-Q Financial Assets and Liabilities Measured at Fair Value.
In general, amortized cost is the purchase price of a debt
security adjusted for amortization of premium or accretion of discount if the debt security was purchased at
1. Available-for-sale securities are generally reported in Schedule
HC-B, columns C and D. However, a holding company may have certain
assets that fall within the definition of ‘‘securities’’ in ASC Topic 320,
Investments-Debt and Equity Securities (formerly FASB Statement No.
115, Accounting for Certain Investments in Debt and Equity Securities),
(e.g., certain industrial development obligations) that the holding company
has designated as ‘‘available-for-sale’’ which are reported for purposes of
the FR Y-9C report in a balance sheet category other than ‘‘Securities’’
(e.g., ‘‘Loans and lease financing receivables’’).
FR Y-9C
Schedule HC-B

March 2013

other than par or face value. (See the Glossary entry for
‘‘premiums and discounts.’’) As defined in ASC Topic
820, Fair Value Measurements and Disclosures (formerly
FASB Statement No. 157 Fair Value Measurements), fair
value is ‘‘the price that would be received to sell an asset
or paid to transfer a liability in an orderly transaction
between market participants at the measurement date.’’
For further information, see the Glossary entry for ‘‘fair
value.’’
The preferred method for reporting purchases and sales
of securities is as of trade date. However, settlement date
accounting is acceptable if the reported amounts would
not be materially different. (See the Glossary entry for
‘‘trade date and settlement date accounting.’’)
For purposes of this schedule, the following events and
transactions shall be treated in the following manner:
(1) Purchases of securities under agreements to resell
and sales of securities under agreements to
repurchase—These transactions are not to be treated
as purchases or sales of securities but as lending
or borrowing (i.e., financing) transactions collateralized by these securities if the agreements meet the
criteria for a borrowing as set forth in ASC Topic
860, Transfers and Servicings (formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of
Liabilities). For further information, see the Glossary entry for ‘‘transfers of financial assets’’ and
‘‘repurchase/resale agreements.’’
(2) Purchases and sales of participations in pools of
securities—Similarly, these transactions are not to be
treated as purchases or sales of the securities in the
pool but as lending or borrowing (i.e., financing)
transactions collateralized by the pooled securities if
the participation agreements meet the criteria for a
borrowing set forth in ASC Topic 860. For further
information, see the Glossary entry for ‘‘transfers of
HC-B-1

Schedule HC-B

financial assets’’ and ‘‘repurchase/resale agreements.’’

government agency and obligations (excluding mortgagebacked securities) not held in trading accounts.

(3) Pledged securities—Pledge securities that have not
been transferred to the secured party should continue
to be included in the pledging holding company’s
holdings of securities that are reported in Schedule
HC-B. If the reporting holding company has transferred pledged securities to the secured party, the
reporting holding company should account for the
pledged securities in accordance with ASC Topic
860.

For purposes of this line item, exclude from U.S. government agency obligations:

(4) Securities borrowed and lent—Securities borrowed
and lent shall be reported on the balance sheet
of either the borrowing or lending holding company
or its consolidated subsidiaries in accordance with
ASC Topic 860. For further information, see the
Glossary entries for ‘‘transfers of financial assets’’
and ‘‘securities borrowing/lending transactions.’’
(5) Short sales of securities—Such transactions are to be
reported as described in the Glossary entry for ‘‘short
position.’’
(6) Futures, forward, and standby contracts—Such open
contracts to buy or sell in the future are to be reported
as derivatives in Schedule HC-L, item 11).
Line Item 1 U.S. Treasury securities.
Report in the appropriate columns the amortized cost and
fair value of all U.S. Treasury securities not held in
trading accounts. Include all bills, certificates of indebtedness, notes, and bonds, including those issued under
the Separate Trading of Registered Interest and Principal of Securities (STRIPS) program and those that are
‘‘inflation indexed.’’
Exclude all obligations of U.S. government agencies and
corporations. Also exclude detached Treasury security
coupons and ex-coupon Treasury securities held as the
result of either their purchase or the bank’s stripping of
such securities and Treasury receipts such as CATs,
TIGRs, COUGARs, LIONs, and ETRs (report in item 6).
(Refer to the Glossary entry for ‘‘coupon stripping’’ for
additional information.)
Line Item 2 U.S. government agency obligations
(exclude mortgage-backed securities).
Report in the appropriate columns of the appropriate
subitem the amortized cost and fair value of all U.S.
HC-B-2

(1) Loans to the Export Import Bank and to federallysponsored lending agencies (report in ‘‘All other
loans,’’ Schedule HC-C, item 9). Refer to the Glossary entry for federally-sponsored lending agency for
the definition of this term.
(2) All holdings of U.S. government-issued or -guaranteed
mortgage pass-through securities (report in item 4(a)
below).
(3) Collateralized mortgage obligations (CMOs), real
estate mortgage investments conduits (REMICs),
CMO and REMIC residuals, and stripped mortgagebacked securities (such as interest-only strips (IOs),
principal-only strips (POs) and similar instruments)
issued by U.S. government agencies and corporations
(report in item 4(b) below).
(4) Participations in pools of Federal Housing Administration (FHA) Title I loans, which generally consist
of junior lien home improvement loans.
Line Item 2(a) Issued by U.S. government
agencies.
Report in the appropriate columns the amortized cost and
fair value of all obligations not held in trading accounts
that have been issued by U.S. government agencies. For
purposes of this item, a U.S. government agency is
defined as an instrumentality of the U.S. government
whose debt obligations are fully and explicitly guaranteed as to the timely payment of principal and interest by
the full faith and credit of the U.S. government.
Include, among others, debt securities (but not mortgagebacked securities) of the following U.S. government
agencies:
(1) Export–Import Bank (Ex-Im Bank)
(2) Federal Housing Administration (FHA)
(3) Government National Mortgage Association
(GNMA)
(4) Maritime Administration
(5) Small Business Administration (SBA)
Schedule HC-B

FR Y-9C
March 2013

Schedule HC-B

Include such obligations as:

(10) Tennessee Valley Authority (TVA)

(1) Small Business Administration (SBA) ‘‘Guaranteed
Loan Pool Certificates,’’ which represent an undivided interest in a pool of SBA-guaranteed portion of
loans for which the SBA has further guaranteed the
timely payment of scheduled principal and interest
payments.

(11) U.S. Postal Service

(2) Participation certificates issued by the Export–Import
Bank and the General Services Administration.
(3) Notes issued by the Farmers Home Administration
(FmHA) and instruments (certificates of beneficial
ownership and insured note insurance contracts) representing an interest in FmHA-insured notes.
Line Item 2(b) Issued by U.S. governmentsponsored agencies.
Report in the appropriate column the amortized cost
and fair value of all obligations not held in trading
accounts that have been issued by U.S. governmentsponsored agencies. For purposes of the FR Y-9C, U.S.
government-sponsored agencies are defined as agencies
originally established or chartered by the U.S. government to serve public purposes specified by the U.S.
Congress but whose debt obligations are not explicitly
guaranteed by the full faith and credit of the U.S.
government.
Include, among others, debt securities (but not mortgagebacked securities) of the following governmentsponsored agencies:
(1) Federal Agricultural Mortgage Corporation
(Farmer Mac)
(2) Federal Farm Credit Banks
(3) Federal Home Loan Banks (FHLBs)
(4) Federal Home Loan Mortgage Corporation
(FHLMC or Freddie Mac)
(5) Federal Land Banks (FLBs)
(6) Federal National Mortgage Association (FNMA or
Fannie Mae)
(7) Financing Corporation (FICO)
(8) Resolution Funding Corporation (REFCORP)
(9) Student Loan Marketing Association (SLMA or
Sallie Mae)
FR Y-9C
Schedule HC-B

March 2013

Exclude debt securities issued by SLM Corporation, the
private-sector corporation that is the successor to the
Student Loan Marketing Association (report in Schedule
HC-B, item 6(a), ‘‘Other domestic debt securities,’’
below), and securitized student loans issued by SLM
Corporation (or its affiliates) (report in Schedule HC-B,
item 5, ‘‘Asset-backed securities,’’ below).
Line Item 3 Securities issued by states and
political subdivisions in the U.S.
Report amortized cost and fair value of all securities
issued by states and political subdivisions in the United
States not held in trading accounts.
States and political subdivisions in the U.S., for purposes
of this report, 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
(2) the governments of Puerto Rico and of the U.S.
territories and possessions and their political
subdivisions.
Securities issued by states and political subdivisions
include:
(1) General obligations, which are securities whose principal and interest will be paid from the general tax
receipts of the state or political subdivision.
(2) Revenue obligations, are securities whose debt service is paid solely from the revenues of the projects
financed by the securities rather than from general
tax funds.
(3) Industrial development and similar obligations.
Treatment of industrial development bonds (IDBs).
IDBs, sometimes referred to as ‘‘industrial revenue
bonds,’’ are typically issued by local industrial development authorities to benefit private commercial and industrial development. For purposes of this report, all IDBs
should reported as securities in this item or as loans in
Schedule HC-C, (item 9) consistent with the asset category in which the holding company reports its IDBs on
its balance sheet for other financial reporting purposes.
Regardless of whether they are reported as securities in
HC-B-3

Schedule HC-B

Schedule
HC-B
or
as
loans
in
Schedule HC-C, all IDBs that meet the definition of a ‘‘security’’ in ASC Topic 320, Investment-Debt and
Equity Securities (formerly FASB Statement No. 115,
Accounting for Certain Investments in Debt and Equity
Securities) must be measured in accordance with ASC
Topic 320.

(6) Collateralized mortgage obligations (CMOs), real
estate mortgage investments conduits (REMICs),
CMO and REMIC residuals, and stripped mortgagebacked securities (such as interest-only strips (IOs),
principal-only strips (POs), and similar instruments)
issued by state and local housing authorities in the
U.S. (report in Schedule HC-B, item 4(b) below).

Treatment of other obligations of state and political
subdivisions in the U.S. In addition to those IDBs that are
reported as securities in accordance with the preceding
paragraph, also include in this item as securities issued by
states and political subdivisions in the U.S., all obligations other than IDBs that meet any of the following
criteria:

(7) All obligations of states and political subdivisions in
the U.S. held by the reporting holding company or its
consolidated subsidiaries in trading accounts (report
in Schedule HC, item 5).

(1) Nonrated obligations of states and political subdivisions in the U.S., other than those specifically excluded
below, that the holding company considers securities
for other financial reporting purposes.
(2) Notes, bonds, and debentures (including tax warrants
and tax-anticipation notes) that are rated by a
nationally-recognized rating service.
(3) Obligations of state and local governments that
are guaranteed by the U.S. government (excluding
mortgage-backed securities).
Exclude from item 3:
(1) All overdrafts of states and political subdivisions in
the U.S. (report as loans in Schedule HC, item 4(b),
and Schedule HC-C, item 9).
(2) All lease financing receivables of states and political
subdivisions in the U.S. (report as leases in Schedule HC, item 4(b), and Schedule HC-C, item 10).
(3) All IDBs that are to be reported as loans in accordance with the reporting treatment described above
(report as loans in Schedule HC, item 4(b), and
Schedule HC-C; item 9).
(4) All other nonrated obligations of states and political
subdivisions in the U.S. that the holding company
considers loans for other financial reporting purposes
(report as loans in Schedule HC, item 4(b), and
Schedule HC-C, item 9).
(5) All mortgage pass-through securities issued by state
and local housing authorities in the U.S. (report in
Schedule HC-B, item 4(a) below).
HC-B-4

Line Item 4

Mortgage-backed securities (MBS).

Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all residential and commercial mortgage-backed securities, including mortgage pass-through securities, collateralized mortgage obligations (CMOs), real estate mortgage investment
conduits (REMICs), CMO and REMIC residuals, stripped
mortgage-backed securities (such as interest-only strips
(IOs), principal-only strips (POs), and similar instruments), and mortgage-backed commercial paper not held
for trading.
Exclude from mortgage-backed securities:
(1) Securities backed by loans extended under home
equity lines, i.e., revolving open-end lines of credit
secured by 1-4 family residential properties (report as
asset-backed securities in Schedule HC-B, item 5,
and, if applicable, in Schedule HC-B, Memorandum
item 5(b), ‘‘Home equity lines’’).
(2) Bonds issued by the Federal National Mortgage
Association (FNMA) and the Federal Home Loan
Mortgage Corporation (FHLMC) that are collateralized by mortgages, i.e., mortgage-backed bonds,
(report in Schedule HC-B, item 2(b), Obligations
‘‘Issued by U.S. Government-sponsored agencies’’)
and mortgage-backed bonds issued by non-U.S. Government issuers (report in Schedule HC-B, item 6,
‘‘Other debt securities,’’ below).
(3) Participation certificates issued by the Export-Import
Bank and the General Services Administration (report
in Schedule HC-B, item 2(a), Obligations ‘‘Issued by
U.S. Government agencies’’).
(4) Participation certificates issued by a Federal Intermediate Credit Bank (report in Schedule HC-F, item 4,
Schedule HC-B

FR Y-9C
March 2013

Schedule HC-B

‘‘Equity securities that do not have readily determinable fair values’’).
Line Item 4(a) Residential mortgage pass-through
securities.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all holdings
of residential mortgage pass-through securities that are
not held for trading. In general, a residential mortgage
pass-through security represents an undivided interest in
a pool of loans secured by 1-4 family residential properties that provides the holder with a pro rata share of all
principal and interest payments on the residential mortgages in the pool, and includes certificates of participation in pools of residential mortgages.
Include certificates of participation in pools of 1-4 family
residential mortgages even though the reporting holding
company was the original holder of the mortgages underlying the pool and holds the instruments covering that
pool, as may be the case with GNMA certificates issued
by the holding company and swaps with FNMA and
FHLMC. Also include U.S. Government-issued participation certificates (PCs) that represent a pro rata share of all
principal and interest payments on a pool of resecuritized
participation certificates that, in turn, are backed by 1-4
family residential mortgages, e.g., FHLMC Giant PCs.
Exclude all holdings of commercial mortgage passthrough securities, including pass-through securities
backed by loans secured by multifamily (5 or more)
residential properties (report in Schedule HC-B, item
4(c)(1), below). Also exclude all collateralized mortgage
obligations (CMOs), real estate mortgage investment
conduits (REMICs), CMO and REMIC residuals, stripped
mortgage-backed securities (such as interest-only strips
(IOs), principal-only strips (POs), and similar instruments), and mortgage-backed commercial paper (report
in Schedule HC-B, item 4(b) or 4(c)(2), below, as
appropriate).
Line Item 4(a)(1) Guaranteed by GNMA.
Report in the appropriate columns the amortized cost and
fair value of all holdings of 1-4 family residential mortgage pass-through securities guaranteed by the Government National Mortgage Association (GNMA) that are
not held for trading. Exclude 1-4 family residential
mortgage pass-through securities issued by FNMA and
FHLMC (report in Schedule HC-B, item 4(a)(2), below).
FR Y-9C
Schedule HC-B

March 2013

Line Item 4(a)(2) Issued by FNMA and FHLMC.
Report in the appropriate columns the amortized cost and
fair value of all holdings of 1-4 family residential mortgage pass-through securities issued by the Federal
National Mortgage Association (FNMA) and the Federal
Home Loan Mortgage Corporation (FHLMC) that are not
held for trading. Exclude 1-4 family residential mortgage
pass-through securities that are guaranteed by the Government National Mortgage Association (GNMA) (report
in Schedule HC-B, item 4(a)(1), above).
Line Item 4(a)(3)

Other pass-through securities.

Report in the appropriate columns the amortized cost and
fair value of all holdings of 1-4 family residential mortgage pass-through securities issued by others (e.g., other
depository institutions, insurance companies, state and
local housing authorities in the U.S.) that are not guaranteed by the U.S. Government and are not held for trading.
If the holding company has issued pass-through securities backed by a pool of its own 1-4 family residential
mortgages and the certificates are not guaranteed by the
U.S. Government, any holdings of these pass-through
securities (not held for trading) are to be reported in this
item.
Line Item 4(b) Other residential mortgage-backed
securities.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all 1-4
family residential mortgage-backed securities other than
pass-through securities that are not held for trading.
Other residential mortgage-backed securities include:
(1) All classes of collateralized mortgage obligations
(CMOs) and real estate mortgage investments conduits (REMICs) backed by loans secured by 1-4
family residential properties.
(2) CMO and REMIC residuals and similar interests
backed by loans secured by 1-4 family residential
properties.
(3) Stripped 1-4 family residential mortgage-backed
securities (such as interest-only strips (IOs), principalonly strips (POs), and similar instruments).
(4) Commercial paper backed by loans secured by 1-4
family residential properties.
HC-B-5

Schedule HC-B

Line Item 4(b)(1) Issued or guaranteed by U.S.
Government agencies or sponsored agencies.
Report in the appropriate columns the amortized cost and
fair value of all classes of CMOs and REMICs, CMO and
REMIC residuals, and stripped mortgage-backed securities issued or guaranteed by U.S. Government agencies or
U.S. Government-sponsored agencies that are backed by
loans secured by 1-4 family residential properties. For
purposes of this report, include REMICs issued by the
U.S. Department of Veterans Affairs (VA) that are backed
by 1-4 family residential mortgages in this item.
U.S. Government agencies include, but are not limited to,
such agencies as the Government National Mortgage
Association (GNMA), the Federal Deposit Insurance
Corporation (FDIC) and the National Credit Union
Administration (NCUA). U.S. Government-sponsored
agencies include, but are not limited to, such agencies as
the Federal Home Loan Mortgage Corporation (FHLMC)
and the Federal National Mortgage Association (FNMA).
Line Item 4(b)(2) Collateralized by MBS issued or
guaranteed by U.S. Government agencies or
sponsored agencies.
Report in the appropriate columns the amortized cost and
fair value of all classes of CMOs, REMICs, CMO and
REMIC residuals, and stripped mortgage-backed securities issued by non-U.S. Government issuers (e.g., other
depository institutions, insurance companies, state and
local housing authorities in the U.S.) for which the
collateral consists of GNMA (Ginnie Mae) residential
pass-through securities, FNMA (Fannie Mae) residential
pass-through securities, FHLMC (Freddie Mac) residential participation certificates, or other residential
mortgage-backed securities (i.e., classes of CMOs or
REMICs, CMO or REMIC residuals, and stripped
mortgage-backed securities) issued or guaranteed by U.S.
Government agencies or U.S. Government-sponsored
agencies.
Line Item 4(b)(3)

All other residential MBS.

Report in the appropriate columns the amortized cost and
fair value of all CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and commercial paper backed by loans secured by 1-4 family
residential properties (or by securities collateralized by
such loans) that have been issued by non-U.S. Government issuers (e.g., other depository institutions, insurance
HC-B-6

companies, state and local housing authorities in the
U.S.), for which the collateral does not consist of GNMA
(Ginnie Mae) residential pass-through securities, FNMA
(Fannie Mae) residential pass-through securities, FHLMC
(Freddie Mac) residential participation certificates, or
other residential mortgage-backed securities (i.e., classes
of CMOs or REMICs, CMO or REMIC residuals, and
stripped mortgage-backed securities) issued or guaranteed by FNMA, FHLMC, GNMA, or VA.
Line Item 4(c) Commercial MBS.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all holdings
of commercial mortgage-backed securities issued by U.S.
Government-sponsored agencies or by others that are not
held for trading. In general, a commercial mortgagebacked security represents an interest in a pool of loans
secured by properties other than 1-4 family residential
properties.
Line Item 4(c)(1) Commercial mortgage
pass-through securities.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all holdings
of commercial mortgage pass-through securities. In general, a commercial mortgage pass-through security represents an undivided interest in a pool of loans secured by
properties other than 1-4 family residential properties
that provides the holder with a pro rata share of all
principal and interest payments on the mortgages in the
pool.
Line Item 4(c)(1)(a) Issued or guaranteed by
FNMA, FHLMC, or GNMA.
Report in the appropriate columns the amortized cost and
fair value of all holdings of commercial mortgage passthrough securities issued by the Federal National Mortgage Association (FNMA) or the Federal Home Loan
Mortgage Corporation (FHLMC) or guaranteed by the
Government National Mortgage Association (GNMA).
Also include commercial mortgage pass-through securities guaranteed by the Small Business Administration.
Line Item 4(c)(1)(b) Other pass-through securities.
Report in the appropriate columns the amortized cost and
fair value of all holdings of commercial mortgage passthrough securities issued or guaranteed by non-U.S.
Government issuers.
Schedule HC-B

FR Y-9C
March 2013

Schedule HC-B

Line Item 4(c)(2) Other commercial
mortgage-backed securities.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all CMOs,
REMICs, CMO and REMIC residuals, stripped mortgagebacked securities, and commercial paper backed by loans
secured by properties other than 1-4 family residential
properties. Exclude commercial mortgage pass-through
securities (report in Schedule HC-B, item 4(c)(1), above).
Line Item 4(c)(2)(a) Issued or guaranteed by U.S.
Government agencies or sponsored agencies.
Report in the appropriate columns the amortized cost and
fair value of all CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and commercial paper backed by loans secured by properties
other than 1-4 family residential properties that have
been issued by U.S. Government agencies or U.S.
Government-sponsored agencies.
U.S. Government agencies include, but are not limited to,
such agencies as the Government National Mortgage
Association (GNMA), the Federal Deposit Insurance
Corporation (FDIC) and the National Credit Union
Administration (NCUA). U.S. Government-sponsored
agencies include, but are not limited to, such agencies as
the Federal Home Loan Mortgage Corporation (FHLMC)
and the Federal National Mortgage Association (FNMA).
Line Item 4(c)(2)(b) All other commercial MBS.
Report in the appropriate columns the amortized cost and
fair value of all CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and commercial paper backed by loans secured by properties
other than 1-4 family residential properties that have
been issued or guaranteed by non-U.S. Government
issuers.
Line Item 5 Asset-backed securities and
structured financial products:
Line Item 5(a) Asset-backed securities.
Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities (other than
mortgage-backed securities), including asset-backed commercial paper, not held for trading. For holding companies with foreign offices or with $1 billion or more in
total assets, this item must equal Schedule HC-B, sum of
Memorandum items 5(a) through 5(f).
FR Y-9C
Schedule HC-B

March 2013

Line Item 5(b) Structured financial products.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all structured financial products not held for trading according to
whether the product is a cash, synthetic, or hybrid
instrument. Structured financial products generally convert a pool of assets (such as whole loans, securitized
assets, and bonds) and other exposures (such as derivatives) into products that are tradable capital market debt
instruments. Some of the more complex financial product
structures mix asset classes in order to create investment
products that diversify risk. One of the more common
structured financial products is referred to as a collateralized debt obligation (CDO). Other products include
synthetic structured financial products (such as synthetic
CDOs) that use credit derivatives and a reference pool of
assets, hybrid structured products that mix cash and
synthetic instruments, collateralized bond obligations
(CBOs), resecuritizations such as CDOs squared or cubed
(which are CDOs backed primarily by the tranches of
other CDOs), and other similar structured financial products. For each column, the sum of items 5(b)(1) through
5(b)(3) must equal the sum of Memorandum items 6(a)
through 6(g).
Exclude from structured financial products:
(1) Mortgage-backed pass-through securities (report in
Schedule HC-B, item 4, above).
(2) Collateralized mortgage obligations (CMOs), real
estate mortgage investment conduits (REMICs), CMO
and REMIC residuals, stripped mortgage-backed
securities, and mortgage-backed commercial paper
(report in Schedule HC-B, item 4, above).
(3) Asset-backed commercial paper not held for trading
(report in Schedule HC-B, item 5(a), above).
(4) Asset-backed securities that are primarily secured by
one type of asset (report in Schedule HC-B, item
5(a), above).
(5) Securities backed by loans that are commonly
regarded as asset-backed securities rather than collateralized loan obligations in the marketplace (report in
Schedule HC-B, item 5(a), above).
Line Item 5(b)(1) Cash instruments.
Report in the appropriate columns the amortized cost and
fair value of structured financial products (as defined in
HC-B-7

Schedule HC-B

Schedule HC-B, item 5(b), above) that are cash instruments. A cash instrument means that the instrument
represents a claim against a reference pool of assets.
Line Item 5(b)(2)

Synthetic instruments.

Report in the appropriate columns the amortized cost and
fair value of structured financial products (as defined in
Schedule HC-B, item 5(b), above) that are synthetic
instruments. A synthetic instrument means that the investors do not have a claim against a reference pool of
assets; rather, the originating holding company merely
transfers the inherent credit risk of the reference pool of
assets by such means as a credit default swap, a total
return swap, or another arrangement in which the counterparty agrees upon specific contractual covenants to
cover a predetermined amount of losses in the loan pool.
Line Item 5(b)(3)

Hybrid instruments.

Report in the appropriate columns the amortized cost and
fair value of structured financial products (as defined in
Schedule HC-B, item 5(b), above) that are hybrid instruments. A hybrid instrument means that the instrument is
a mix of both cash and synthetic instruments.
Line Item 6 Other debt securities.
Report in the appropriate columns the amortized cost and
fair value of all other debt securities that are not held
for trading that cannot properly be reported in Schedule HC-B, items 1 through 5 above.
Exclude from other debt securities:
(1) All holdings of certificates of participation in pools
of residential mortgages, collateralized mortgage
obligations (CMOs), real estate mortgage investment
conduits (REMICs), CMO and REMIC residuals,
and stripped mortgage-backed securities (such as
interest-only strips (IOs), principal-only strips (POs),
and similar instruments) (report in Schedule HC-B,
item 4 above).
(2) Holdings of bankers acceptances and certificates of
deposit (CDs), even if the CDs are negotiable or have
CUSIP numbers. (Report holdings of bankers acceptances as loans in Schedule HC, item 4(a) if held for
sale; item 4(b) if held for investment; and item 5, if
held for trading. Report holdings of CDs in Schedule
HC, item 1(b) if not held for trading; and item 5, if
held for trading.)
HC-B-8

(3) All securities that meet the definition of an ‘‘equity
security’’ in ASC Topic 320, Investments-Debt and
Equity Securities (formerly FASB Statement No.
115, Accounting for Certain Investments in Debt and
Equity Securities), for example, common and perpetual preferred stock. (See, for example, the instructions to Schedule HC-B, item 7, and Schedule HC-F,
item 4.)
Line Item 6(a) Other domestic debt securities.
Include in this item:
(1) Bonds, notes, debenture, equipment trust certificates,
and commercial paper issued by U.S.-chartered corporations and other U.S. issuers and not reportable
elsewhere in Schedule HC-B.
(2) Preferred stock of U.S.-chartered corporations and
business trusts that by its terms either must be
redeemed by the issuing corporation or trust or is
redeemable at the option of the holder, including trust
preferred securities subject to mandatory redemption.
(3) 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 Treasury
receipts such as CATs, TIGRs, COUGARs, LIONs,
and ETRs. (Refer to the Glossary entry for ‘‘coupon
stripping, Treasury receipts, and STRIPS’’ for additional information.)
Line Item 6(b) Foreign debt securities.
Report in this item the amortized cost and fair value of
foreign debt securities not held for trading issued by
non-U.S.-chartered corporations, foreign governments, or
special international organizations.
Include in this item as foreign debt securities the
following:
(1) Bonds, notes, debentures, equipment trust certificates, and commercial paper issued by non-U.S.chartered corporations.
(2) Debt securities issued by foreign governmental units.
(3) Debt securities issued by international organizations
such as the International Bank for Reconstruction
and Development (World Bank), Inter-American
Development Bank, and Asian Development Bank.
Schedule HC-B

FR Y-9C
June 2013

Schedule HC-B

(4) Preferred stock of non-U.S.-chartered corporations
that by its terms either must be redeemed by the
issuing enterprise or is redeemable at the option of
the investor (i.e., redeemable or limited-life preferred
stock).
Line Item 7 Investments in mutual funds and
other equity securities with readily determinable
fair values.
Report in columns C and D the historical cost and fair
value, respectively, of all investments in mutual funds
and other equity securities (as defined in ASC Topic 320,
Investments-Debt and Equity Securities (formerly FASB
Statement No. 115, Accounting for Certain Investments
in Debt and Equity Securities) with readily determinable
fair values. Such securities include, but are not limited to,
money market mutual funds, mutual funds that invest
solely in U.S. government securities, common stock, and
perpetual preferred stock. Perpetual preferred stock does
not have a stated maturity date and cannot be redeemed at
the option of the investor, although it may be redeemable
at the option of the issuer.
According to ASC Topic 320, the fair value of an equity
security is readily determinable if sales prices or bid-andasked quotations are currently available on a securities
exchange registered with the Securities and Exchange
Commission (SEC) or in the over-the-counter market,
provided that those prices or quotations for the over-thecounter market are publicly reported by the National
Association of Securities Dealers Automated Quotations
systems or by Pink Sheets LLC. (‘‘Restricted stock’’
meets that definition if the restriction terminates within
one year.) The fair value of an equity security traded only
in a foreign market is readily determinable if that foreign
market is of a breadth and scope comparable to one of the
U.S. markets referred to above. The fair value of an
investment in a mutual fund is readily determinable if the
fair value per share (unit) is determined and published
and is the basis for current transactions.

Corporation (Freddie Mac), Class A voting and Class C
non-voting common stock of the Federal Agricultural
Mortgage Corporation (Farmer Mac), and common and
preferred stock of SLM Corporation (the private-sector
successor to the Student Loan Marketing Association).
Exclude from investments in mutual funds and other
equity securities with readily determinable fair values:
(1) Paid-in stock of a Federal Reserve Bank (report as an
equity security that does not have a readily determinable fair value in Schedule HC-F, item 4).
(2) Stock of a Federal Home Loan Bank (report as an
equity security that does not have a readily determinable fair value in Schedule HC-F, item 4).
(3) Common and preferred stocks that do not have
readily determinable fair values, such as stock of
bankers’ banks and Class B voting common stock of
the Federal Agricultural Mortgage Corporation
(Farmer Mac) (report in Schedule HC-F, item 4).
(4) Preferred stock that by its terms either must be
redeemed by the issuing enterprise or is redeemable
at the option of the investor (i.e., redeemable or
limited-life preferred stock), including trust preferred
securities subject to mandatory redemption (report
such preferred stock as an other debt security in
Schedule HC-B, item 6, above).
(5) ‘‘Restricted stock,’’ i.e., equity securities for which
sale is restricted by governmental or contractual
requirement (other than in connection with being
pledged as collateral), except if that requirement
terminates within one year or if the holder has the
power by contract or otherwise to cause the requirement to be met within one year (if the restriction does
not terminate within one year, report ‘‘restricted
stock’’ as an equity security that does not have a
readily determinable fair value in Schedule HC-F,
item 4).

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

(6) Participation certificates issued by a Federal Intermediate Credit Bank, which represent nonvoting
stock in the bank (report as an equity security that
does not have a readily determinable fair value in
Schedule HC-F, item 4).

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

(7) Minority interests held by the reporting holding
company in any companies not meeting the definition
of associated company (report as equity securities
that do not have a readily determinable fair value in

FR Y-9C
Schedule HC-B

June 2013

HC-B-9

Schedule HC-B

Schedule HC-F, item 4), except minority holdings
that indirectly represent holding company premises
(report in Schedule HC, item 6) or other real estate
owned (report in Schedule HC, item 7), provided that
the fair value of any capital stock representing the
minority interest is not readily determinable. (See the
Glossary entry for ‘‘subsidiaries’’ for the definition of
associated company.)
(8) Equity holdings in those corporate joint ventures
over which the reporting holding company does not
exercise significant influence (report as equity securities that do not have a readily determinable fair
value in Schedule HC-F, item 4), except equity
holdings that indirectly represent holding company
premises (report in schedule HC, item 6) or other real
estate owned (report in Schedule HC, item 7). (See
the Glossary entry for ‘‘subsidiaries’’ for the definition of corporate joint venture.)
(9) Holding of capital stock of and investments in
unconsolidated subsidiaries, associated companies,
and those corporate joint ventures over which the
reporting holding company exercises significant
influence (report in Schedule HC, item 8, ‘‘Investments in unconsolidated subsidiaries and associated
companies’’).
Line Item 8 Total.
Report the sum of items 1 through 7. The total of column A for this item must equal Schedul HC, item 2(a),
‘‘Held-to-maturity securities.’’ The total for column D
must equal Schedule HC, item 2(b), ‘‘Available-for-sale
securities.’’
Line Item M1

Pledged securities.

Report the amortized cost of all held-to-maturity securities and the fair value of all available-for-sale securities
included in this schedule that are pledged to secure
deposits, repurchase transactions, or other borrowings
(regardless of the balance of the deposits or other liabilities against which the securities are pledged), as performance bonds under futures or forward contracts, or for
any other purpose. Include as pledged securities:
(1) Held-to-maturity and available-for-sale securities that
have been ‘‘loaned’’ in securities borrowing/lending
transactions that do not qualify as sales under ASC
Topic 860, Transfers and Servicing (formerly FASB
HC-B-10

Statement No. 140, ‘‘Accounting for Transfers and
Servicing of Financial Assets and Extinguishments
of Liabilities,’’ as amended).
(2) Held-to-maturity and available-for-sale securities
held by consolidated variable interest entities (VIEs)
that can be used only to settle obligations of the same
consolidated VIEs (the amounts of which are also
reported in Schedule HC-V, items 1(b) and 1(c).
(3) Held-to-maturity and available-for-sale securities
owned by consolidated insurance subsidiaries and
held in custodial trusts that are pledged to insurance
companies external to the consolidated holding company.
Line Item M2 Remaining maturity or next
repricing date of debt securities.
Report in memorandum items 2(a) through 2(c) below
the remaining maturity or next repricing date of debt
securities held by the consolidated holding company that
are included in items 1 through 6 above. Report the
amortized cost of held-to-maturity securities and the fair
value of available-for-sale securities as reported in columns A and D above in the appropriate subitems.
Exclude from memorandum item 2 the holding company’s
holdings of equity securities with readily determinable
fair values (reported in Schedule HC-B, item 7, above)
(e.g., investments in mutual funds, common stock, preferred stock). Also exclude those debt securities that are
reported as ‘‘nonaccrual’’ in Schedule HC-N, item 9,
column C.
For purposes of this memorandum item, the following
definitions apply:
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.
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 debt security, and is known to both
the borrower and the lender. Also treated as a fixed
interest rate is a predetermined interest rate which is a
rate that changes during the term of the debt security on a
predetermined basis, with the exact rate of interest over
the life of the debt security known with certainty to both
the borrower and the lender when the debt security is
acquired.
Schedule HC-B

FR Y-9C
June 2013

Schedule HC-B

A floating 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 ‘‘prime rate,’’
or to some other variable criterion the exact value of
which cannot be known in advance. Therefore, the exact
rate the debt security carries at any subsequent time
cannot be known at the time of origination.
When the rate on a debt security with a floating rate has
reached a contractual floor or ceiling level, the debt
security is to be treated as ‘‘fixed rate’’ rather than as
‘‘floating rate’’ until the rate is again free to float.
Next repricing date is the date the interest rate on a
floating rate debt security can next change in accordance
with the terms of the contract (without regard to the
security’s repayment schedule, if any, or expected prepayments) or the contractual maturity date of the security, whichever is earlier.
Holding companies whose records or information systems provide data on the final contractual maturities, next
repricing dates, and expected average lives of their debt
securities for time periods that closely approximate the
maturity periods specified in Memorandum items 2(a)
through 2(c) (e.g., 359 or 360 days rather than 1 year)
may use these dates to complete Memorandum items 2(a)
through 2(c).
For debt securities with scheduled contractual payments,
holding companies whose records or information systems
provide repricing data that take into account these scheduled contractual payments, with or without the effect of
anticipated prepayments, may adjust these data in an
appropriate manner to derive reasonable estimates for the
final contractual maturities of fixed rate debt securities
and floating rate debt securities and the next repricing
dates of floating rate debt securities.
Callable fixed rate debt securities should be reported in
Memorandum items 2(a), 2(b) and 2(c) without regard to
their next call date unless the security has actually been
called. When fixed rate debt securities have been called,
they should be reported on the basis of the time remaining until the call date. Callable floating rate debt securities should be reported on the basis of their next repricing
date without regard to their next call date if the security
has not been called. Those that have been called should
be reported based on the earlier of their next repricing
date or their actual call date.
Fixed rate mortgage pass-through securities (such as
FR Y-9C
Schedule HC-B

June 2013

those guaranteed by the Government National Mortgage
Association (GNMA) or issued by the Federal Home
Loan Mortgage Corporation (FHLMC), the Federal
National Mortgage Association (FNMA), and certain
banks, savings associations, and securities dealers) and
fixed rate Small Business Administration (SBA) ‘‘Guaranteed Loan Pool Certificates’’ should be reported on the
basis of the time remaining until their final contractual
maturity without regard to either expected prepayments
or scheduled contractual payments. Floating rate mortgage pass-through securities and SBA ‘‘Guaranteed Loan
Pool Certificates’’ should be reported on the basis of their
next repricing date.
Fixed rate debt securities that provide the reporting
holding company with the option to redeem them at one
or more specified dates prior to their contractual maturity
date, so-called ‘‘put bonds,’’ should be reported on the
basis of the time remaining until the next ‘‘put’’ date.
Floating rate ‘‘put bonds’’ should be reported on the basis
of their next repricing date without regard to ‘‘put’’ dates
if the holding company has not exercised the put. If a
‘‘put’’ has been exercised but the security has not yet
been repaid, the ‘‘put’’ bond should be reported based on
the earlier of its next repricing date or its scheduled
repayment date.
Zero coupon debt securities, including U.S. Treasury
bills, should be treated as fixed rate debt securities for
purposes of this Memorandum item.
Line Item M2(a)

1 year and less.

Report in this item all securities held by the consolidated
holding company with a remaining maturity or amount of
time remaining until next repricing date of one year or
less.
Line Item M2(b)

Over 1 year to 5 years.

Report in this item all securities held by the consolidated
holding company with a remaining maturity or amount of
time remaining until next repricing date over one year but
less than five years.
Line Item M2(c)

Over 5 years.

Report in this item all securities held by the consolidated
holding company with a remaining maturity or amount of
time remaining until next repricing date of over five
years.
HC-B-11

Schedule HC-B

Line Item M3 Amortized cost of held-to-maturity
securities sold or transferred to available-for-sale or
trading securities during the calendar year-to-date.
If the reporting holding company has sold any held-tomaturity debt securities or has transferred any held-tomaturity debt securities to the available-for-sale or to
trading securities during the calendar year-to-date, report
the total amortized cost of these held-to-maturity debt
securities as of their date of sale or transfer.
Exclude the amortized cost of any held-to-maturity debt
security that has been sold near enough to (e.g., within
three months of) its maturity date (or call date if exercise
of the call is probable) that interest rate risk is substantially eliminated as a pricing factor. Also exclude the
amortized cost of any held-to-maturity debt security that
has been sold after the collection of a substantial portion
(i.e., at least 85 percent) of the principal outstanding at
acquisition due to prepayments on the debt security, or, if
the debt security is a fixed rate security, due to scheduled
payments payable in equal installments (both principal
and interest) over its term.
Line Item M4

Structured notes.

Report in this item all structured notes included in the
held-to-maturity and available-for-sale accounts and
reported in Schedule HC-B. In general, structured notes
are debt securities whose cash flow characteristics (coupon
rate, redemption amount, or stated maturity) depend upon
one or more indices and/or that have embedded forwards
or options or are otherwise commonly known as ‘‘structured notes.’’ Include as structured notes any assetbacked securities (other than mortgage-backed securities)
which possess the aforementioned characteristics.
Structured notes include, but are not limited to, the
following common structures:
(1) Floating rate debt securities whose payment of interest is based upon:
(a) a single index of a Constant Maturity Treasury
(CMT) rate or a Cost of Funds Index (COFI), or
(b) changes in the Consumer Price Index (CPI).
However, exclude from structured notes all U.S.
Treasury Inflation-Protected Securities (TIPS).
(2) Step-up Bonds. Step-up securities initially pay the
investor an above-market yield for a short noncall
period and then, if not called, ‘‘step up’’ to a higher
HC-B-12

coupon rate (which will be below current market
rates). The investor initially receives a higher yield
because of having implicitly sold one or more call
options. A step-up bond may continue to contain call
options even after the bond has stepped up to the
higher coupon rate. A multistep bond has a series of
fixed and successively higher coupons over its life.
At each call date, if the bond is not called, the coupon
rate increases.
(3) Index Amortizing Notes (IANs). IANs repay principal according to a predetermined amortization
schedule that is linked to the level of a specific index
(usually the London Interbank Offered Rate—
LIBOR—or a specified prepayment rate). As market
interest rates increase (or prepayment rates decrease),
the maturity of an IAN extends, similar to that of a
collateralized mortgage obligation. When the principal payments on these notes are indexed to the
prepayment performance of a reference pool of mortgages or a reference mortgage-backed security, but
the notes themselves are not collateralized by the
mortgages or the mortgage-backed security, the notes
are sometimes marketed as Prepayment-Linked Notes.
(4) Dual Index Notes. These bonds have coupon rates
that are determined by the difference between
two market indices, typically the Constant Maturity
Treasury rate (CMT) and LIBOR. These bonds often
have a fixed coupon rate for a brief period, followed
by a longer period of variable rates, e.g., 8 percent
fixed for two years, then 10-year CMT plus 300 basis
points minus three-month LIBOR.
(5) De-leveraged Bonds. These bonds pay investors
according to a formula that is based upon a fraction
of the increase or decrease in a specified index, such
as the CMT rate or the prime rate. For example,
the coupon might be the 10-year CMT rate multiplied
by 0.5, plus 150 basis points. The deleveraging
multiplier (0.5) causes the coupon to lag overall
movements in market yields. A leveraged bond
would involve a multiplier greater than 1.
(6) Range Bonds. Range bonds (or accrual bonds) pay
the investor an above-market coupon rate as long as
the reference rate is between levels established at
issue. For each day that the reference rate is outside
this range, the bonds earn no interest. For example, if
LIBOR is the reference rate, a bond might pay
LIBOR plus 75 basis points for each day that LIBOR
Schedule HC-B

FR Y-9C
June 2013

Schedule HC-B

is between 3.5 and 5.0 percent. When LIBOR is less
than 3.5 percent or more than 5 percent, the bond
would accrue no interest.
(7) Inverse Floaters. These bonds have coupons that
increase as rates decline and decrease as rates rise.
The coupon is based upon a formula, such as 12 percent minus three-month LIBOR.
Exclude from structured notes floating rate debt securities denominated in U.S. dollars whose payment of
interest is based upon a single index of a Treasury bill
rate, the prime rate, or LIBOR and which do not contain
adjusting caps, adjusting floors, leverage, or variable
principal redemption. Furthermore, debt securities that
do not possess the aforementioned characteristics of a
structured note need not be reported as structured notes
solely because they are callable as of a specified date at
a specified price. In addition, debt securities that in the
past possessed the characteristics of a structured note, but
which have ‘‘fallen through’’ their structures (e.g., all of
the issuer’s call options have expired and there are no
more adjustments to the interest rate on the security),
need not be reported as structured notes.
Generally, municipal and corporate securities that have
periodic call options should not be reported as structured
notes. Although many of these securities have features
similar to those found in some structured notes (e.g.,
step-ups, which generally remain callable after a step-up
date), they are not commonly known as structured notes.
Examples of such callable securities that should not be
reported as structured notes include:
(1) Callable municipal and corporate bonds which have
single (or multiple) explicit call dates and then can be
called on any interest payment date after the
last explicit call date (i.e., they are continuously
callable).
(2) Callable federal agency securities that have continuous call features after an explicit call date, except
step-up bonds (which are structured notes).
The mere existence of simple caps and floors does not
necessarily make a security a structured note. Securities
with adjusting caps or floors (i.e., caps or floors that
change over time), however, are structured notes. Therefore, the following types of securities should not be
reported as structured notes:
(1) Variable rate securities, including Small Business
Administration ‘‘Guaranteed Loan Pool Certificates,’’
FR Y-9C
Schedule HC-B

June 2013

unless they have features of securities which are
commonly known as structured notes (i.e., they are
inverse, range, or de-leveraged floaters, index amortizing notes, dual index or variable principal redemption or step-up bonds), or have adjusting caps or
floors.
(2) Mortgage-backed securities.
Line Item M4(a)
notes.

Amortized cost of structured

Report the amortized cost of all structured notes included
in the held-to-maturity and available-for-sale accounts.
The amortized cost of these securities should also be
reported in columns A and C of the body of Schedule HC-B.
Line Item M4(b)

Fair value of structured notes.

Report the fair (market) value of structured notes reported
in memorandum item 4(a) above. The fair value of these
securities should also be reported in columns B and D of
the body of Schedule HC-B. Do not combine or otherwise net the fair value of any structured note with the fair
or book value of any related asset, liability, or offbalance-sheet derivative instrument.
Line Item M5

Asset-backed securities.

Memorandum items 5(a) through 5(f) are to be completed by holding companies with foreign offices or with
$1 billion or more in total assets.2
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all assetbacked securities (other than mortgage-backed securities), including asset-backed commercial paper, not
held for trading. For each column, the sum of Memorandum items 5(a) through 5(f) must equal Schedule HC-B,
item 5.
For purposes of categorizing asset-backed securities in
Schedule HC-B, Memorandum items 5(a) through 5(f),
below, each individual asset-backed security should be
included in the item that most closely describes the
predominant type of asset that collateralizes the security
2. This asset size test is determined based on the total assets reported in
the previous year’s June 30 FR Y-9C report. Once a holding company
surpasses the $1 billion total asset threshold, it must continue to report
these memorandum items regardless of subsequent changes in its total
assets.

HC-B-13

Schedule HC-B

and this categorization should be used consistently over
time. For example, an asset-backed security may be
collateralized by automobile loans to both individuals
and business enterprises. If the prospectus for this assetbacked security or other available information indicates
that these automobile loans are predominantly loans to
individuals, the security should be reported in Schedule
HC-B, Memorandum item 5(c), as being collateralized
by automobile loans.
Line Item M5(a)

Credit card receivables.

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities collateralized by
credit card receivables, i.e., extensions of credit to individuals for household, family, and other personal expenditures arising from credit cards as defined for Schedule
HC-C, item 6(a).
Line Item M5(b)

Home equity lines.

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities collateralized by
home equity lines of credit, i.e., revolving, open-end
lines of credit secured by 1-to-4 family residential properties as defined for Schedule HC-C, item 1(c)(1).
Line Item M5(c)

Automobile loans.

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities collateralized by
automobile loans, i.e., loans to individuals for the purpose of purchasing private passenger vehicles, including
minivans, vans, sport-utility vehicles, pickup trucks, and
similar light trucks for personal use. Such loans are a
subset of ‘‘Other consumer loans,’’ as defined for Schedule HC-C, item 6(c).
Line Item M5(d)

Other consumer loans.

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities collateralized by
other consumer loans, i.e., loans to individuals for household, family, and other personal expenditures as defined
for Schedule HC-C, items 6(b) and 6(c), excluding
automobile loans as described in Schedule HC-B, Memorandum item 5(c), above.

commercial and industrial loans, i.e., loans for commercial and industrial purposes to sole proprietorships, partnerships, corporations, and other business enterprises,
whether secured (other than by real estate) or unsecured,
single-payment or installment, as defined for Schedule
HC-C, item 4.
Line Item M5(f)

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities collateralized by
non-mortgage loans other than those described in Schedule HC-B, Memorandum items 5(a) through 5(e), above,
i.e., loans as defined for Schedule HC-C, items 2, 3, and 7
through 9; lease financing receivables as defined for
Schedule RC-C, item 10; and all other assets.
Line Item M6 Structured financial products by
underlying collateral or reference assets.
Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all structured financial products (as defined in Schedule HC-B,
item 5(b), above) not held for trading by the predominant
type of collateral or reference assets supporting the
product. For each column, the sum of Memorandum
items 6(a) through 6(g) must equal the sum of Schedule
HC-B, items 5(b)(1) through 5(b)(3).
Line Item M6(a) Trust preferred securities issued
by financial institutions.
Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by trust preferred securities issued by
financial institutions.
Line Item M6(b) Trust preferred securities issued
by real estate investment trusts.
Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by trust preferred securities issued by real
estate investment trusts.
Line Item M6(c)

Line Item M5(e)

Commercial and industrial loans.

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities collateralized by
HC-B-14

Other.

Corporate and similar loans.

Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by corporate and similar loans.
Schedule HC-B

FR Y-9C
June 2013

Schedule HC-B

Exclude securities backed by loans that are commonly
regarded as asset-backed securities rather than collateralized loan obligations in the marketplace (report in Schedule HC-B, item 5(a)).
Line ItemM6(d) 1-4 family residential MBS issued
or guaranteed by U.S. government-sponsored
enterprises (GSEs).
Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by 1-4 family residential mortgage-backed
securities issued or guaranteed by U.S. governmentsponsored enterprises.
Line Item M6(e) 1-4 family residential MBS not
issued or guaranteed by GSEs.
Report in the appropriate columns the amortized cost and
fair value of structured financial products supported

FR Y-9C
Schedule HC-B

June 2013

predominantly by 1-4 family residential mortgage-backed
securities not issued or guaranteed by U.S. governmentsponsored enterprises.
Line Item M6(f) Diversified (mixed) pools of
structured financial products.
Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by diversified (mixed) pools of structured
financial products. Include such products as CDOs
squared and cubed (also known as ‘‘pools of pools’’).
Line Item M6(g)
assets.

Other collateral or reference

Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by other types of collateral or reference
assets not identified above.

HC-B-15

LINE ITEM INSTRUCTIONS FOR

Loan and Lease Financing Receivables
Schedule HC-C

General Instructions
Loans and lease financing receivables are extensions of
credit resulting from either direct negotiation between the
holding company or its consolidated subsidiaries and its
customers or the purchase of such assets from others.
(See the Glossary entries for ‘‘loan’’ and for ‘‘lease
accounting’’ for further information.)
All reporting holding companies must complete this
schedule regardless of whether or not it has foreign or
domestic offices. This schedule has two columns for
information on loans and lease financing receivables.
Column A provides loan and lease detail for the fully
consolidated holding company and column B provides
detail on loans and leases held by the domestic offices of
the reporting holding company. (See the Glossary entry
for ‘‘domestic office’’ for the definition of this term.)
Report all loans and leases that the holding company has
the intent and ability to hold for the foreseeable future or
until maturity or payoff, i.e., loans and leases held for
investment, in Schedule HC-C. Also report in Schedule
HC-C all loans and leases held for sale as part of the
consolidated holding company’s mortgage banking activities or activities of a similar nature involving other types
of loans. Include the fair value of all loans held for
investment and all loans held for sale that the holding
company has elected to report at fair value under a fair
value option. Loans reported at fair value in Schedule
HC-C should include only the fair value of the funded
portion of the loan. If the unfunded portion of the loan, if
any, is reported at fair value, this fair value should be
reported as an “Other asset” or an “Other liability,” as
appropriate, in Schedule HC, item 11 or item 20, respectively.
Exclude from Schedule HC-C all loans and leases classified as trading (report in Schedule HC, item 5, ‘‘Trading
assets,’’ and, in the appropriate items of Schedule HC-D,
Trading Assets and Liabilities, and Schedule HC-Q, FinanFR Y-9C
Schedule HC-C

March 2013

cial Assets and Liabilities Measured at Fair Value, if
applicable).
When a loan is acquired (through origination or purchase) with the intent or expectation that it may or will be
sold at some indefinite date in the future, the loan should
be reported as held for sale or held for investment, based
on facts and circumstances, in accordance with generally
accepted accounting principles and related supervisory
guidance. In addition, a loan acquired and held for
securitization purposes should be reported as a loan held
for sale, provided the securitization transaction will be
accounted for as a sale under ASC Topic 860, Transfers
and Servicing (formerly FASB Statement No. 140,
Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities). Notwithstanding the above, holding companies may classify loans as
trading if the holding company applies fair value accounting, with changes in fair value reported in current earnings, and manages these assets and liabilities as trading
positions, subject to the controls and applicable regulatory guidance related to trading activities. For example, a
holding company would generally not classify a loan that
meets these criteria as a trading asset unless the holding
company holds the loan for one of the following purposes: (a) for market making activities, including such
activities as accumulating loans for sale or securitization;
(b) to benefit from actual or expected price movements;
or (c) to lock in arbitrage profits.
Loans held for sale (not classified as trading in accordance
with the preceding instruction) shall be reported in Schedule HC-C at the lower of cost or fair value as of the report
date, except for those that the holding company has
elected to account for at fair value under a fair value
option. For loans held for sale that are reported at the lower
of cost or fair value, the amount by which cost exceeds fair
value, if any, shall be accounted for as a valuation allowance. For further information, see ASC Subtopic 948-310,
HC-C-1

Schedule HC-C

Financial Services-Mortgage Banking – Receivables (formerly FASB Statement No. 65, Accounting for Certain
Mortgage Banking Activities), as amended), ASC Subtopic 310-10, Receivables – Overall (formerly AICPA
Statement of Position 01-6, Accounting by Certain Entities (Including Entities With Trade Receivables) That
Lend to or Finance the Activities of Others), and the
March 26, 2001, Interagency Guidance on Certain Loans
Held for Sale.
Report loans and leases held for investment in this
schedule without any deduction for loss allowances for
loans and leases or allocated transfer risk reserves related
to loans and leases, which are to be reported in Schedule
HC, item 4(c), ‘‘Allowance for loan and lease losses.’’
Each item in this schedule should be reported net
of (1) unearned income (to the extent possible)
and (2) deposits accumulated for the payment of personal
loans (hypothecated deposits). Net unamortized loan fees
represent an adjustment of the loan yield, and shall be
reported in this schedule in the same manner as unearned
income on loans, i.e., deducted from the related loan
balances (to the extent possible) or deducted from total
loans in Schedule HC-C, item 11, ‘‘LESS: Any unearned
income on loans reflected in items 1–9 above.’’ Net
unamortized direct loan origination costs shall be added
to the related loan balances in each item in this schedule.
(See the Glossary entry for ‘‘loan fees’’ for further
information.)
‘‘Purchased credit-impaired loans’’ are loans accounted
for in accordance with ASC Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality (formerly AICPA Statement of
Position 03-3, Accounting for Certain Loans or Debt
Securities Acquired in a Transfer), that a holding company has purchased, including those acquired in a purchase business combination, where there is evidence of
deterioration of credit quality since the origination of the
loan and it is probable, at the purchase date, that the
holding company will be unable to collect all contractually required payments receivable. Neither the accretable
yield nor the nonaccretable difference associated with
purchased credit-impaired loans should be reported as
unearned income in Schedule HC-C, item 11. In addition,
the nonaccretable difference, must not be recognized as
an adjustment of yield, loss accrual, or valuation allowance.
If, as a result of a change in circumstances, the holding
HC-C-2

company regains control of a loan previously accounted
for appropriately as having been sold because one or
more of the conditions for sale accounting in ASC Topic
860 are no longer met, such a change should be accounted
for in the same manner as a purchase of the loan from the
former transferee (purchaser) in exchange for liabilities
assumed. The rebooked loan must be reported as a loan
asset in Schedule HC-C either as a loan held for sale or a
loan held for investment, based on facts and circumstances, in accordance with generally accepted accounting principles. This accounting and reporting treatment
applies, for example, to U.S. Government-guaranteed or
insured residential mortgage loans backing Government
National Mortgage Association (GNMA) mortgagebacked securities that a holding company services after it
has securitized the loans in a transfer accounted for as a
sale. If and when individual loans later meet delinquency
criteria specified by GNMA, the loans are eligible for
repurchase, the holding company is deemed to have
regained effective control over these loans, and the
delinquent loans must be brought back onto the holding
company’s books as loan assets.
Exclude all intracompany (i.e., between subsidiaries of
the consolidated holding company) transactions and all
loans and leases held for trading purposes.
All loans are classified according to security, borrower, or
purpose. Loans covering two or more classifications are
sometimes difficult to classify. In such instances, classify
the entire loan according to the major criterion.
Report in this schedule all loans that the reporting
holding company or its consolidated subsidiaries have
sold under repurchase agreements. Also report all loans
and leases on the books of the reporting holding company
even if on the report date they are past due and collection
is doubtful. Exclude any loans or leases the holding
company has sold or charged off. Also exclude the fair
value of any assets received in full or partial satisfaction
of a loan or lease (unless the asset received is itself
reportable as a loan or lease) and any loans for which the
holding company has obtained physical possession of the
underlying collateral regardless of whether formal foreclosure or repossession proceedings have been instituted
against the borrower. Refer to the Glossary entries for
‘‘troubled debt restructurings’’ and ‘‘foreclosed assets’’
for further discussions of these topics.
When a holding company acquires either (1) a portion of
an entire loan that does not meet the definition of a
Schedule HC-C

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Schedule HC-C

participating interest (i.e., a nonqualifying loan participation) or (2) a qualifying participating interest in a transfer
that does not does not meet all of the conditions for sale
accounting, it should normally report the loan participation or participating interest in Schedule HC, item 4(b),
‘‘Loans and leases, net of unearned income.’’ The holding company also should report the loan participation or
participating interest in Schedule HC-C, in the loan
category appropriate to the underlying loan, e.g., as a
‘‘commercial and industrial loan’’ in item 4 or as a ‘‘loan
secured by real estate’’ in item 1. See the Glossary entry
for ‘‘transfers of financial assets’’ for further information.
Exclude, for purposes of this schedule, the following:
(1) Federal funds sold (in domestic offices), i.e., all loans
of immediately available funds (in domestic offices)
that mature in one business day or roll over under a
continuing contract, excluding funds lent in the form
of securities purchased under agreements to resell.
Report federal funds sold (in domestic offices) in
Schedule HC, item 3(a). However, report overnight
lending for commercial and industrial purposes as
loans in this schedule. Also report lending transactions in foreign offices involving immediately available funds with an original maturity of one business
day or under a continuing contract that are not
securities resale agreements as loans in this schedule.
(2) Lending transactions in the form of securities purchased under agreements to resell (report in Schedule
HC, item 3(b), ‘‘Securities purchased under agreements to resell’’).
(3) Contracts of sale or other loans indirectly representing other real estate (report in Schedule HC, item 7,
‘‘Other real estate owned’’).
(4) Undisbursed loan funds, sometimes referred to as
incomplete loans or loans in process, unless the
borrower is liable for and pays the interest thereon. If
interest is being paid by the borrower on the undisbursed proceeds, the amounts of such undisbursed
funds should be included in both loans and deposits.
(Do not include loan commitments that have not yet
been taken down, even if fees have been paid; see
Schedule HC-L, item 1).
(5) All holdings of commercial paper (report in Schedule
HC, item 5, if held for trading; report in Schedule
HC-B, item 4(b), “Other mortgage-backed securities,” item 5, ‘‘Asset-backed securities,’’ or item 6,
FR Y-9C
Schedule HC-C

March 2013

‘‘Other debt securities,’’ as appropriate, if held for
purposes other than trading).
Line Item 1 Loans secured by real estate.
Report all loans that meet the definition of a ‘‘loan
secured by real estate.’’ See the Glossary entry for ‘‘loan
secured by real estate’’ for the definition of this term.
For holding companies with domestic offices only:
Report loans secured by real estate as a single total in
column A for the consolidated holding company. Report
in column B within the appropriate subitem below loans
for construction, land development, and other land loans
when they are secured by real estate, loans secured by
farmland, by 1–4 family residential properties, by multifamily properties, and by nonfarm nonresidential properties. The total of the subitems in column B should equal
the consolidated total reported in column A.
For holding companies with domestic and foreign
offices: Report loans secured by real estate as a single
total in column A for the consolidated holding company
and by type of real estate collateral in the appropriate
subitem below in column B.
Include all loans (other than those to states and political
subdivisions in the U.S.), regardless of purpose and
regardless of whether originated by the holding company
or purchased from others, that are secured by real estate
at origination as evidenced by mortgages, deeds of trust,
land contracts, or other instruments, whether first or
junior liens (e.g., equity loans, second mortgages) on real
estate.
Include as loans secured by real estate:
(1) Loans secured by residential properties that are
guaranteed by the Farmers Home Administration
(FmHA) and extended, collected, and serviced by a
party other than the FmHA.
(2) Loans secured by properties and guaranteed by governmental entities in foreign countries.
(3) Participations in pools of Federal Housing Administration (FHA) Title I improvement loans that are
secured by liens (generally, junior liens) on residential properties.
Exclude the following from loans secured by real estate:
HC-C-3

Schedule HC-C

(1) Obligations (other than securities) of states and
political subdivisions in the U.S. secured by real
estate (report in item 9 below).
(2) All loans and sales contracts indirectly representing
other real estate (report in Schedule HC, item 7,
‘‘Other real estate owned’’).
(3) Loans to real estate companies, real estate investment
trusts, mortgage lenders, and foreign nongovernmental entities that specialize in mortgage
loan originations and that service mortgages for other
lending institutions when the real estate mortgages or
similar liens on real estate are not sold to the
holding company but are merely pledged as collateral
(report below in item 2, ‘‘Loans to depository institutions and acceptances of other banks,’’ or as all other
loans in item 9, ‘‘Loans to nondepository financial
institutions and other loans,’’ as appropriate).
(4) Notes issued and insured by the Farmers Home
Administration and instruments (certificates of
beneficial ownership and insured note insurance
contracts) representing an interest in Farmers
Home Administration-insured notes (report in Schedule HC-B, item 2, ‘‘U.S. government agency obligations’’).
(5) Bonds issued by the Federal National Mortgage
Association or by the Federal Home Loan Mortgage
Corporation that are collateralized by residential
mortgages (report in Schedule HC-B, item 2).
(6) Pooled residential mortgages for which participation
certificates have been issued or guaranteed by the
Government National Mortgage Association, the
Federal National Mortgage Association, or the Federal Home Loan Mortgage Corporation (report in
Schedule HC-B, item 4(a)). However, if the reporting
holding company is the seller-servicer of the residential mortgages backing such securities and, as a result
of a change in circumstances, it must rebook any of
these mortgages because one or more of the conditions for sale accounting in ASC Topic 860, Transfers and Servicing (formerly FASB Statement No.
140, Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities,
as amended by FASB Statment No. 166, Accounting
for Transfers of Financial Assets), are no longer met,
the rebooked mortgages should be included in Schedule HC-C as loans secured by real estate.
HC-C-4

Line Item 1(a) Construction, land development,
and other land loans.
Report in the appropriate subitem of column B loans
secured by real estate made to finance (a) land development (i.e., the process of improving land - laying sewers,
water pipes, etc.) preparatory to erecting new structures
or (b) the on-site construction of industrial, commercial,
residential, or farm buildings. For purposes of this item,
‘‘construction’’ includes not only construction of new
structures, but also additions or alterations to existing
structures and the demolition of existing structures to
make way for new structures.
Also include in this item:
(1) Loans secured by vacant land, except land known to
be used or usable for agricultural purposes, such as
crop and livestock production (which should be
reported in Schedule HC-C, item 1.b, below, as loans
secured by farmland).
(2) Loans secured by real estate the proceeds of which
are to be used to acquire and improve developed and
undeveloped property.
(3) Loans made under Title I or Title X of the National
Housing Act that conform to the definition of construction stated above and that are secured by real
estate.
Loans written as combination construction-permanent
loans secured by real estate should be reported in this
item until construction is completed or principal amortization payments begin, whichever comes first. When the
first of these events occurs, the loans should begin to be
reported in the real estate loan category in Schedule
HC-C, item 1, appropriate to the real estate collateral. For
purposes of these reports, a combination constructionpermanent loan arises when the lender enters into a
contractual agreement with the original borrower at the
time the construction loan is originated to also provide
the original borrower with permanent financing that
amortizes principal after construction is completed and a
certificate of occupancy is obtained (if applicable). This
construction-permanent loan structure is intended to
apply to situations where, at the time the construction
loan is originated, the original borrower:
• Is expected to be the owner-occupant of the property
upon completion of construction and receipt of a
certificate of occupancy (if applicable), for example,
Schedule HC-C

FR Y-9C
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Schedule HC-C

where the financing is being provided to the original
borrower for the construction and permanent financing
of the borrower’s residence or place of business, or
• Is not expected to be the owner-occupant of the
property, but repayment of the permanent loan will be
derived from rental income associated with the property being constructed after receipt of a certificate of
occupancy (if applicable) rather than from the sale of
the property being constructed.
All construction loans secured by real estate, other than
combination construction-permanent loans as described
above, should continue to be reported in this item after
construction is completed unless and until (1) the loan is
refinanced into a new permanent loan by the reporting
holding company or is otherwise repaid, (2) the holding
company acquires or otherwise obtains physical possession of the underlying collateral in full satisfaction of the
debt, or (3) the loan is charged off. For purposes of these
reports, a construction loan is deemed to be refinanced
into a new permanent loan only if the holding company
originates:
• An amortizing permanent loan to a new borrower
(unrelated to the original borrower) who has purchased
the real property, or
• A prudently underwritten new amortizing permanent
loan at market terms to the original borrower including
an appropriate interest rate, maturity, and loan-to-value
ratio – that is no longer dependent on the sale of the
property for repayment. The loan should have a clearly
identified ongoing source of repayment sufficient to
service the required principal and interest payments
over a reasonable and customary period relative to the
type of property securing the new loan. A new loan to
the original borrower not meeting these criteria (including a new loan on interest-only terms or a new loan
with a short-term balloon maturity that is inconsistent
with the ongoing source of repayment criterion) should
continue to be reported as a ‘‘Construction, land development, and other land loan’’ in the appropriate subitem of Schedule HC-C, item 1(a).
Exclude loans to finance construction and land development that are not secured by real estate (report in other
items of Schedule HC-C, as appropriate).

constructing 1–4 family residential properties, which will
secure the loan. The term “1–4 family residential properties” is defined in Schedule HC-C, item 1(c), below. “1–4
family residential construction loans” include:

Line Item 1(a)(1) 1–4 family residential construction loans.
Report in column B the amount outstanding of 1–4 family
residential construction loans, i.e., loans for the purpose of

Report in this item loans secured by farmland and
improvements thereon, as evidenced by mortgages or
other liens. Farmland includes all land known to be used
or usable for agricultural purposes, such as crop and

FR Y-9C
Schedule HC-C

March 2013

• Construction loans to developers secured by tracts of
land on which 1–4 family residential properties, including townhouses, are being constructed.
• Construction loans secured by individual parcels of land
on which single 1–4 family residential properties are
being constructed.
• Construction loans secured by single-family dwelling
units in detached or semidetached structures, including
manufactured housing.
• Construction loans secured by duplex units and townhouses, excluding garden apartment projects where the
total number of units that will secure the permanent
mortgage is greater than four.
• Combination land and construction loans on 1–4 family
residential properties, regardless of the current stage of
construction or development.
• Combination construction-permanent loans on 1–4
family residential properties until construction is completed or principal amortization payments begin, whichever comes first.
• Bridge loans to developers on 1–4 family residential
properties where the buyer will not assume the same
loan, even if construction is completed or principal
amortization payments have begun.
Line Item 1(a)(2) Other construction loans and all
land development and other land loans.
Report in column B the amount outstanding of all
construction loans for purposes other than constructing
1–4 family residential properties, all land development
loans, and all other land loans. Include loans for the
development of building lots and loans secured by vacant
land, unless the same loan finances the construction of
1–4 family residential properties on the property.
Line Item 1(b) Secured by farmland.

HC-C-5

Schedule HC-C

livestock production. Farmland includes grazing or pasture land, whether tillable or not and whether wooded or
not.
Include loans secured by residential properties that are
guaranteed by the Farmers Home Administration (FmHA)
and extended, collected, and serviced by a party other
than the FmHA.
Exclude, however, loans extended, serviced, collected,
and insured by FmHA (report in Schedule HC-B, item 2,
‘‘U.S. government agency obligations.’’) Also exclude
loans for farm property construction and land development purpose (report in Schedule HC-C, item 1(a)
above).
Line Item 1(c) Secured by 1–4 family residential
properties.
Report in this item open-end and closed-end loans
secured by real estate as evidenced by mortgages (FHA,
FmHA, VA, or conventional) or other liens on the
following:
(1) Nonfarm property containing 1 to 4 dwelling units
(including vacation homes) or more than 4 dwelling
units if each is separated from other units by dividing walls that extend from ground to roof (e.g., row
houses, townhouses, or the like).
(2) Mobile homes where (a) state laws define the purchase or holding of a mobile home as the purchase or
holding of real property and where (b) the loan to
purchase the mobile home is secured by that mobile
home as evidenced by a mortgage or other instrument
on real property.
(3) Individual condominium dwelling units and loans
secured by an interest in individual cooperative housing units, even if in a building with five or more
dwelling units.
(4) Housekeeping dwellings with commercial units combined where use is primarily residential and where
only 1 to 4 family dwelling units are involved.
Exclude loans for 1-to-4 family residential property
construction and land development purposes (report in
Schedule HC-C, item 1(a)). Also, exclude loans secured
by vacant lots in established single-family residential
sections or in areas set aside primarily for 1-to-4 family
homes (report in Schedule HC-C, item 1(a)).
HC-C-6

Reverse 1–4 family residential mortgages should be
reported in the appropriate subitem based on whether
they are closed-end or open-end mortgages. A reverse
mortgage is an arrangement in which a homeowner
borrows against the equity in his/her home and receives
cash either in a lump sum or through periodic payments.
However, unlike a traditional mortgage loan, no payment
is required until the borrower no longer uses the home as
his or her principal residence. Cash payments to the
borrower after closing, if any, and accrued interest are
added to the principal balance. These loans may have
caps on their maximum principal balance or they may
have clauses that permit the cap on the maximum principal balance to be increased under certain circumstances.
Homeowners generally have one of the following options
for receiving tax free loan proceeds from a reverse
mortgage: (1) one lump sum payment; (2) a line of credit;
(3) fixed monthly payments to homeowner either for a
specified term or for as long as the homeowner lives in
the home; or (4) a combination of the above. Reverse
mortgages that provide for a lump sum payment to the
borrower at closing, with no ability for the borrower to
receive additional funds under the mortgage at a later
date, should be reported as closed-end loans in Schedule
HC-C, item 1(c)(2). Normally, closed-end reverse mortgages are first liens and would be reported in Schedule
HC-C, item 1(c)(2)(a). Reverse mortgages that are structured like home equity lines of credit in that they provide
the borrower with additional funds after closing (either as
fixed monthly payments, under a line of credit, or both)
should be reported as open-end loans in Schedule HC-C,
item 1(c)(1). Open-end reverse mortgages also are normally first liens. Where there is a combination of both a
lump sum payment to the borrower at closing and
payments after the closing of the loan, the reverse
mortgage should be reported as an open-end loan in
Schedule HC-C, item 1(c)(1).

Line Item 1(c)(1) Revolving, open-end loans
secured by 1–4 family residential properties and
extended under lines of credit.
Report the amount outstanding under revolving, openend lines of credit secured by 1 to 4 family residential
properties. These lines of credit, commonly known as
home equity lines, are typically secured by a junior lien
and are usually accessible by check or credit card.
Schedule HC-C

FR Y-9C
March 2013

Schedule HC-C

Line Item 1(c)(2) Closed-end loans secured by
1–4 family residential properties.
Report in the appropriate subitem the amount of all
closed-end loans secured by 1 to 4 family residential
properties.
Line Item 1(c)(2)(a) Secured by first liens.
Report the amount of all closed-end loans secured by first
liens on 1 to 4 family residential properties.
Line Item 1(c)(2)(b) Secured by junior liens.
Report the amount of all closed-end loans secured by
junior (i.e., other than first) liens on 1 to 4 family
residential properties.
Line Item 1(d) Secured by multifamily (5 or more)
residential properties.
Report in this item all other nonfarm residential loans
secured by real estate as evidenced by mortgages (FHA
and conventional) or other liens. Specifically, include
loans on the following:
(1) Nonfarm properties with 5 or more dwelling units in
structures (including apartment buildings and apartment hotels) used primarily to accommodate households on a more or less permanent basis.
(2) 5 or more unit housekeeping dwellings with commercial units combined where use is primarily residential.
(3) Cooperative-type apartment buildings containing 5 or
more dwelling units.
Exclude loans for multifamily residential property construction and land development purposes (report in
item 1(a)). Also exclude loans secured by nonfarm
nonresidential properties (report in item 1(e)).
Line Item 1(e) Secured by nonfarm nonresidential
properties.
Report in the appropriate subitem of column B loans
secured by real estate as evidenced by mortgages or other
liens on nonfarm nonresidential properties, including
business and industrial properties, hotels, motels,
churches, hospitals, educational and charitable institutions, dormitories, clubs, lodges, association buildings,
‘‘homes’’ for aged persons and orphans, golf courses,
recreational facilities, and similar properties.
FR Y-9C
Schedule HC-C

March 2013

Exclude loans for nonfarm nonresidential property construction and land development purposes (report in
Schedule HC-C, item 1(a)).
For purposes of reporting loans in Schedule HC-C, items
1(e)(1) and 1(e)(2), below, the determination as to
whether a nonfarm nonresidential property is considered
“owner-occupied” should be made upon acquisition
(origination or purchase) of the loan. Once a holding
company determines whether a loan should be reported
as “owner-occupied” or not, this determination need not
be reviewed thereafter.
Line Item 1(e)(1) Loans secured by
owner-occupied nonfarm nonresidential properties.
Report in column B the amount of loans secured by
owner-occupied nonfarm nonresidential properties.
‘‘Loans secured by owner-occupied nonfarm nonresidential properties’’ are those nonfarm nonresidential property loans for which the primary source of repayment is
the cash flow from the ongoing operations and activities
conducted by the party, or an affiliate of the party, who
owns the property. Thus, for loans secured by owneroccupied nonfarm nonresidential properties, the primary
source of repayment is not derived from third party,
nonaffiliated, rental income associated with the property
(i.e., any such rental income is less than 50 percent of the
source of repayment) or the proceeds of the sale, refinancing, or permanent financing of the property. Include
loans secured by hospitals, golf courses, recreational
facilities, and car washes unless the property is owned by
an investor who leases the property to the operator who,
in turn, is not related to or affiliated with the investor (in
which case, the loan should be reported in Schedule
HC-C, item 1(e)(2), below). Also include loans secured
by churches unless the property is owned by an investor
who leases the property to the congregation (in which
case, the loan should be reported in Schedule HC-C, item
1(e)(2), below).
Line Item 1(e)(2) Loans secured by other nonfarm
nonresidential properties.
Report in column B the amount of nonfarm nonresidential real estate loans that are not secured by owneroccupied nonfarm nonresidential properties.
“Loans secured by other nonfarm nonresidential properties” are those nonfarm nonresidential property loans
where the primary source of repayment is derived from
HC-C-7

Schedule HC-C

rental income associated with the property (i.e., loans for
which 50 percent or more of the source of repayment
comes from third party, nonaffiliated, rental income) or
the proceeds of the sale, refinancing, or permanent
financing of the property. Include loans secured by
hotels, motels, dormitories, nursing homes, assistedliving facilities, mini-storage warehouse facilities, and
similar properties in this item as loans secured by other
nonfarm nonresidential properites.
Line Item 2 Loans to depository institutions and
acceptances of other banks.
For holding companies with only domestic offices:
Report in column A in the appropriate subitem loans to
U.S. addressees and loans to non-U.S. addressees. Report
the total in column B.
For holding companies with domestic and foreign
offices: Report in column B the total of loans to depository institutions in the domestic offices of the reporting
consolidated holding companies. Report in column A, on
a fully consolidated basis, the breakdown between loans
to U.S. addressees and loans to non-U.S. addressees.
Report all loans (other than those that meet the definition
of a ‘‘loan secured by real estate’’), including overdrafts
to banks, other depository institutions, and other associations, companies, and financial intermediaries whose
primary business is to accept deposits and to extend
credit for business or for personal expenditure purposes
and holdings at all bankers’ acceptances accepted by
other banks and not held for trading.
Depository institutions cover:
(1) Commercial banks in the U.S., including:
(a) U.S. branches and agencies of foreign banks, U.S.
branches and agencies of foreign official banking
institutions, and investment companies that are
chartered under Article XII of the New York
State banking law and are majority-owned by one
more foreign banks; and
(b) all other commercial banks in the U.S., i.e., U.S.
branches of U.S. banks;
(2) Depository insitutions in the U.S., other than commercial banks, including:
(a) credit unions;
(b) mutual or stock savings banks;
HC-C-8

(c) savings or building and loan associations;
(d) cooperative banks; and
(e) other similar depository institutions; and
(3) Banks in foreign countries, including:
(a) foreign-domiciled branches of other U.S. banks;
and
(b) foreign-domiciled branches of foreign banks.
See the Glossary entry for ‘‘banks, U.S. and
foreign’’ and ‘‘depository institutions in the U.S.’’
for further discussion of these terms.
Include the following as loans to depository institutions
and acceptances of other banks:
(1) Loans to depository institutions for the purpose of
purchasing or carrying securities.
(2) Loans to depository institutions for which the collateral is a mortgage instrument and not the underlying
real property. Report loans to depository institutions
where the collateral is the real estate itself, as evidenced by mortgages or similar liens, in item 1.
(3) Purchases of mortgages and other loans under agreements to resell that do not involve the lending of
immediately available funds or that mature in more
than one business day, if acquired from depository
institutions.
(4) The acceptances of the consolidated subsidiary banks
of the reporting holding company discounted and
held in their portfolios when the account party is
another depository institution.
(5) Any borrowing or lending of immediately available
funds that matures in more than one business day,
other than security repurchase and resale agreements.
Such transactions are sometimes referred to as ‘‘term
federal funds.’’
Exclude the following from loans to depository
institutions:
(1) All transactions reported in Schedule HC, item 3,
‘‘Federal funds sold and securities purchased under
agreements to resell.’’
(2) Loans secured by real estate, even if extended to
depository institutions (report in item 1).
Schedule HC-C

FR Y-9C
March 2013

Schedule HC-C

(3) Loans to holding companies of depository institutions not owned or controlled by the reporting
holding company (report in Schedule HC-C,
item 9(a)).
(4) Loans to real estate investment trusts and to mortgage companies that specialize in mortgage loan
originations and warehousing or in mortgage loan
servicing (report in Schedule HC-C, item 9(a)).
(5) Loans to finance companies and insurance companies (report in Schedule HC-C, item 9(a)).
(6) Loans to brokers and dealers in securities, investment companies, and mutual funds (report in Schedule HC-C, item 9(b)(1)).
(7) Loans to Small Business Investment Companies
(report in Schedule HC-C, item 9(a)).
(8) Loans to lenders other than brokers, dealers, and
banks whose principal business is to extend credit
for the purpose of purchasing or carrying securities
(as described in Federal Reserve Regulation U)
and loans to ‘‘plan lenders’’ (as defined in Federal
Reserve Regulation G) (report in Schedule HC-C,
item 9(b)(1)).
(9) Loans to federally sponsored lending agencies
(report in Schedule HC-C, item 9(a)). (Refer to the
Glossary entry for ‘‘federally sponsored lending
agency’’ for the definition of this term.)
(10) Dollar exchange acceptances created by foreign
governments and official institutions (report in
Schedule HC-C, item 7).
(11) Loans to foreign governments and official institutions, including foreign central banks (report in
Schedule HC-C, item 7). See the Glossary entry for
‘‘foreign governments and official institutions’’ for
the definition of this term.
(12) Acceptances accepted by the reporting holding
company, discounted, and held in its portfolio, when the account party is not another depository institution. Report such acceptances in other
items of Schedule HC-C, according to the account
party.
Line Item 2(a) To U.S. banks and other U.S.
depository institutions.
Report in this item for the fully consolidated holding
company all loans and acceptances and all other instruFR Y-9C
Schedule HC-C

March 2013

ments evidencing loans (except those secured by real
estate) to depository institutions chartered and headquartered in the U.S. (including U.S.-chartered banks owned
by foreigners), but excluding U.S. branches and agencies
of foreign banks. Include in this item loans to both the
U.S. and foreign branches of U.S. banks. U.S. depository
institutions cover the following:
(1) U.S. commercial banks and their branches, wherever
located; and
(2) other depository institutions in the U.S., i.e.,
(a) credit unions;
(b) mutual or stock savings banks;
(c) savings or building and loan associations;
(d) cooperative banks; and
(e) other similar depository institutions.
Line Item 2(b) To foreign banks.
Report in this item all loans and acceptances and other
instruments evidencing loans to both the U.S. and foreign
branches of banks chartered and headquartered in a
foreign country. Foreign banks cover the following:
(1) U.S. branches and agencies of foreign banks and
(2) foreign-domiciled branches of foreign banks.
For purposes of these reports, U.S. branches and agencies
of foreign banks include U.S. branches and agencies
of foreign official banking institutions and investment
companies that are chartered under Article XII of the
New York State banking law and that are majority-owned
by one or more foreign banks.
(See the Glossary entry for ‘‘banks, U.S. and foreign’’ for
further discussion of these terms.)
Exclude the following from this item:
(1) dollar exchange acceptances created by foreign governments and official institutions (report in item 7);
and
(2) loans to foreign governments and official institutions,
including foreign central banks (report in item 7).
(See the Glossary entry for ‘‘foreign governments and
official institutions’’ for the definition of this term.)
Also report in this item the holding company’s holdings
of all bankers acceptances accepted by other banks (both
HC-C-9

Schedule HC-C

U.S. and non-U.S. banks) and not held in trading accounts.
Acceptances accepted by other banks may be purchased
in the open market or discounted by the reporting holding
company or its consolidated subsidiaries. (For further
information, see the Glossary entry for ‘‘bankers’ acceptances.’’)
Exclude acceptances accepted by the consolidated subsidiary banks of the reporting holding company, discounted,
and held in their portfolios. Such acceptances are to be
reported in other items of this schedule according to the
account party.

(6) Loans and advances to farmers for all other purposes
associated with the maintenance or operations of the
farm, including the following:
(a) purchases of private passenger automobiles and
other retail consumer goods; and
(b) provisions for the living expenses of farmers or
ranchers and their families.
Loans to farmers for household, family, and other personal expenditures (including credit cards and related
plans) that are not readily identifiable as being made to
farmers need not be broken out of item 6 for inclusion in
this item.

Line Item 3 Loans to finance agricultural
production and other loans to farmers.

Exclude the following from loans to finance agricultural
production and other loans to farmers:

Report in columns A and B, as appropriate, loans for the
purpose of financing agricultural production. Include
such loans whether secured (other than those that meet
the definition of a ‘‘loan secured by real estate’’) or
unsecured and whether made to farm and ranch owners
and operators (including tenants) or to nonfarmers. All
other loans to farmers, other than those excluded below,
should also be reported in this item.

(1) Loans secured by real estate (report in item 1).

Include the following as loans to finance agricultural
production and other loans to farmers:

(4) Loans to farmers secured by oil or mining production
payments (report in item 4).

(1) Loans and advances made for the purpose of financing
agricultural production, including the growing and
storing of crops, the marketing or carrying of agricultural products by the growers thereof, and the breeding, raising, fattening, or marketing of livestock.

(5) Notes insured by the Farmers Home Administration
(FmHA) and instruments (certificates of beneficial
ownership, insured note insurance contracts) representing an interest in FmHA-insured notes (report
in Schedule HC-B, item 2, ‘‘U.S. government agency
obligations’’). Such notes and instruments are backed
by loans made, serviced, and collected by the FmHA
and were issued prior to January 1, 1975.

(2) Loans and advances made for the purpose of financing
fisheries and forestries, including loans to commercial fishermen.
(3) Agricultural notes and other notes of farmers that the
holding company has discounted for, or purchased
from, merchants and dealers, either with or without
recourse to the seller.
(4) Loans to farmers that are guaranteed by the Farmers
Home Administration (FmHA) or by the Small Business Administration (SBA) and that are extended,
serviced, and collected by a party other than the
FmHA or SBA.
(5) Loans and advances to farmers for purchases of farm
machinery, equipment, and implements.
HC-C-10

(2) Loans to farmers for commercial and industrial purposes, e.g., when a farmer is operating a business
enterprise as well as a farm (report in item 4).
(3) Loans to farmers for the purpose of purchasing or
carrying stocks, bonds, and other securities (report in
Schedule HC-C, item 9(b)(1)).

Line Item 4

Commercial and industrial loans.

For holding companies with domestic offices only:
Report in column A in the appropriate subitem loans to
U.S. addressees and loans to non-U.S. addressees. Report
the total in column B.
For holding companies with domestic and foreign
offices: Report in column B the total of commercial and
industrial loans for the domestic offices only of the
reporting consolidated holding companies. Report in
column A, on a fully consolidated basis, the breakdown
between loans to U.S. addressees and loans to non-U.S.
addressees.
Schedule HC-C

FR Y-9C
March 2013

Schedule HC-C

Report loans for commercial and industrial purposes to
sole proprietorships, partnerships, corporations, and other
business enterprises, whether secured (other than those
that meet the definition of a ‘‘loan secured by real
estate’’) or unsecured, single-payment, or installment.
These loans may take the form of direct or purchased
loans.
Include the acceptances of the consolidated banking
subsidiaries of the reporting holding company that they
hold in their portfolio when the account party is a
commercial or industrial enterprise. Also include loans to
individuals for commercial, industrial, and professional
purposes but not for investment or personal expenditure.
Exclude all commercial and industrial loans held in
trading accounts.
Include loans of the types listed below. These descriptions may overlap and are not all inclusive.
(1) Loans for commercial, industrial, and professional
purposes to
(a) mining, oil- and gas-producing, and quarrying
companies;
(b) manufacturing companies of all kinds, including those that process agricultural
commodities;
(c) construction companies;

(4) Loans to farmers for commercial and industrial
purposes (when farmers operate a business enterprise as well as a farm).
(5) Loans supported by letters of commitment from the
Agency for International Development.
(6) Loans made to finance construction that do not
meet the definition of a ‘‘loan secured by real
estate.’’
(7) Loans to merchants or dealers on their own promissory notes secured by the pledge of their own
installment paper.
(8) Loans extended under credit cards and related plans
that are readily identifiable as being issued in the
name of a commercial or industrial enterprise.
(9) Dealer flooring or floor-plan loans.
(10) Loans collateralized by production payments (e.g.,
oil or mining production payments). Treat as a loan
to the original seller of the production payment
rather than to the holder of the production payment.
For example, report in this item, as a loan to an oil
company, a loan made to a nonprofit organization
collateralized by an oil production payment; do not
include in item 9 as a loan to the nonprofit
organization.

(d) transportation and communications companies
and public utilities;

(11) Loans and participations in loans secured by conditional sales contracts made to finance the purchase
of commercial transportation equipment.

(e) wholesale and retail trade enterprises and other
dealers in commodities;

(12) Commercial and industrial loans guaranteed by
foreign governmental institutions.

(f) cooperative associations including farmers’
cooperatives;

(13) Overnight lending for commercial and industrial
purposes.

(g) service enterprises such as hotels, motels, laundries, automotive service stations, and nursing
homes and hospitals operated for profit;

Exclude the following from commercial and industrial
loans:

(h) insurance agents; and
(i) practitioners of law, medicine, and public
accounting.
(2) Loans for the purpose of financing capital expenditures and current operations.
(3) Loans to business enterprises guaranteed by the
Small Business Administration.
FR Y-9C
Schedule HC-C

March 2013

(1) Loans that meet the definition of a ‘‘loan secured by
real estate,’’ even if for commercial and industrial
purposes (report in item 1).
(2) Loans to depository institutions (report in item 2).
(3) Loans to nondepository financial institutions such
as real estate investment trusts, mortgage companies, and insurance companies (report in Schedule
HC-C, item 9(a)).
HC-C-11

Schedule HC-C

(4) Loans for the purpose of purchasing or carrying
securities (report in Schedule HC-C, item 9(b)(1)).
(5) Loans for the purpose of financing agricultural
production, whether made to farmers or to nonagricultural businesses (report in item 3).
(6) Loans to nonprofit organizations, such as hospitals
or educational institutions (report in Schedule HC-C,
item 9(b)(2)), except those for which oil or mining
production payments serve as collateral that are to
be reported in this item.
(7) Holdings of acceptances accepted by other banks,
i.e., that are not consolidated on this report by the
reporting holding company (report in item 2).
(8) Holdings of acceptances of banking subsidiaries of
the consolidated holding company when the account
party is another bank (report in item 2) or a foreign
government or official institution (report in item 7).
(9) Equipment trust certificates (report in Schedule HC-B, item 7, or HC-F item 4, as appropriate).
(10) Any commercial or industrial loans and bankers
acceptances, held in the holding company’s trading
accounts (report in Schedule HC, item 5, ‘‘Trading
assets’’).
(11) Commercial paper (report in Schedule HC-B or
Schedule HC-D, as appropriate).
Line Item 4(a) To U.S. addressees (domicile).
Report in column A, as appropriate, all commercial and
industrial loans to U.S. addressees. (For a detailed discussion of U.S. and non-U.S. addressees, see the Glossary
entry for ‘‘domicile.’’)
Line Item 4(b) To non-U.S. addressees (domicile).
Report in column A, as appropriate, all commercial and
industrial loans to non-U.S. addressees. (For a detailed
discussion of U.S. and non-U.S. addressees, see the
Glossary entry for ‘‘domicile.’’)
Line Item 5 Not applicable.
Line Item 6 Loans to individuals for household,
family, and other personal expenditures (i.e.,
consumer loans) (includes purchased paper).
For holding companies with foreign offices, report the
amount outstanding of loans to individuals for houseHC-C-12

hold, family, and personal expenditures in domestic
offices in column B. Report in column A, on a fully
consolidated basis, the breakdown between credit cards,
other revolving credit plans, and other consumer loans.
For holding companies with domestic offices only, report
in column A in the appropriate subitem below credit
cards, other revolving credit plans, and other consumer
loans. Report the total in column B.
Report in the appropriate subitem all credit cards, other
revolving credit plans, and other loans to individuals for
household, family, and personal expenditures. Include
all loans to individuals for household, family, and other
personal expenditures that does not meet the definition of
a ‘‘loan secured by real estate,’’ whether direct loans or
purchased paper. Exclude loans to individuals for the
purpose of purchasing or carrying securities (report in
Schedule HC-C, item 9(b)(1)).
Deposits accumulated by borrowers for the payment of
personal loans (i.e., hypothecated deposits) should be
netted against the related loans.
Line Item 6(a) Credit cards.
Report all extensions of credit to individuals for household, family, and other personal expenditures arising
from credit cards. Report the total amount outstanding of
all funds advanced under these credit cards regardless
of whether there is a period before interest charges are
made. Report the total amount outstanding of all funds
advanced under these credit card plans, regardless of
whether there is a period before interest charges are
made. Report only amounts carried on the books of the
reporting holding company as loans that are outstanding
on the report date, even if the plan is shared with other
organizations and even if accounting and billing are done
by a correspondent bank or the accounting center of a
plan administered by others.
If the reporting holding company has securitized credit
cards and has retained a seller’s interest that is not in the
form of a security, the carrying value of the seller’s
interest should be reported as credit card loans in this
item. For purposes of these reports, the term ‘‘seller’s
interest’’ means the reporting holding company’s ownership interest in loans that have been securitized, except an
interest that is a form of recourse or other seller-provided
credit enhancement. Seller’s interests differ from the
Schedule HC-C

FR Y-9C
March 2013

Schedule HC-C

securities issued to investors by the securitization structure. The principal amount of a seller’s interest is generally equal to the total principal amount of the pool of
assets included in the securitization structure less the
principal amount of those assets attributable to investors,
i.e., in the form of securities issued to investors.
Do not net credit balances resulting from overpayment
of account balances on credit cards. Report credit balances
in Schedule HC-E, items 1(a) or 2(a), as appropriate.
Exclude from credit cards:
(1) Credit extended under credit plans to business enterprises (report in Schedule HC-C, item 4, ‘‘Commercial and industrial loans’’).
(2) All credit extended to individuals through credit
cards that meet the definition of a ‘‘loan secured by
real estate’’ (report in Schedule HC-C, item 1).
(3) All credit extended to individuals for household,
family, and other personal expenditures under prearranged overdraft plans (report in Schedule HC-C,
item 6(b)).
If the holding company acts only as agent or correspondent for the other banks or nonbank corporations and
carries no credit card or related plan assets on its books,
enter a ‘‘zero.’’ Holding companies that do not participate
in any such plan should also enter a zero.
Line Item 6(b) Other revolving credit plans.
Report all extensions of credit to individuals for household, family, and other personal expenditures arising
from prearranged overdraft plans and other revolving
credit plans not accessed by credit cards. Report the total
amount outstanding of all funds advanced under these
revolving credit plans, regardless of whether there is a
period before interest charges are made.
Do not net balances resulting from overpayment of
account balances on revolving credit plans. Report credit
balances in Schedule HC-E, items 1(a) and 2(a) as
appropriate.
Exclude from other revolving credit plans:
(1) All ordinary (unplanned) overdrafts on transaction
accounts not associated with check credit or revolving credit operations (report in other items of Schedule HC-C as appropriate).
FR Y-9C
Schedule HC-C

March 2013

(2) Credit extended to individuals for household, family,
and other personal expenditures arising from credit
cards (report in Schedule HC-C, item 6(a)).
Line Item 6(c) Automobile loans.
Report all consumer loans extended for the purpose of
purchasing new and used passenger cars and other vehicles such as minivans, vans, sport-utility vehicles, pickup
trucks, and similar light trucks for personal use. Include
both direct and indirect consumer automobile loans as
well as retail installment sales paper purchased by the
bank from automobile dealers.
Exclude from automobile loans:
(1) Loans that meet the definition of a ‘‘loan secured by
real estate,’’ even if extended for the purpose of
purchasing an automobile.
(2) Consumer loans for purchases of, or otherwise
secured by, motorcycles, recreational vehicles, golf
carts, boats, and airplanes (report in Schedule HC-C,
item 6.d).
(3) Personal cash loans secured by automobiles already
paid for (report in Schedule HC-C, item 6(d)).
(4) Vehicle flooring or floor-plan loans (report in Schedule HC-C, item 4).
(5) Loans to finance purchases of passenger cars and
other vehicles for commercial, industrial, state or
local government, or other nonpersonal nonagricultural use (report in Schedule HC-C, item 4, item 8, or
item 9, as appropriate).
(6) Loans to finance vehicle fleet sales (report in Schedule HC-C, item 4).
(7) Loans to farmers for purchases of passenger cars and
other vehicles used in association with the maintenance or operations of the farm, and loans for
purchases of farm equipment (report in Schedule
HC-C, item 3).
(8) Consumer automobile lease financing receivables
(report in Schedule HC-C, item 10(a)).
All loans to individuals for household, family, and other
personal expenditures (i.e., consumer loans) originated or
purchased before April 1, 2011, that are collateralized by
automobiles, regardless of the purpose of the loan, may
be classified as automobile loans for purposes of this
schedule and other schedules in which information on
HC-C-13

Schedule HC-C

automobile loans is to be reported. For consumer loans
originated or purchased on or after April 1, 2011, banks
should exclude from automobile loans any personal cash
loans secured by automobiles already paid for and consumer loans where the purchase of an automobile is not
the primary purpose of the loan (report in Schedule
HC-C, item 6(d)).
Line Item 6(d) Other consumer loans.
Report all other loans to individuals for household,
family, and other personal expenditures (other than those
that meet the definition of a ‘‘loan secured by real estate’’
and other than those for purchasing or carrying securities). Include loans for such purposes as:
(1) purchases of household appliances, furniture, trailers,
and boats;
(2) repairs or improvements to the borrower’s residence
(that do not meet the definition of a ‘‘loan secured by
real estate’’);
(3) educational expenses, including student loans;
(4) medical expenses;
(5) personal taxes;
(6) vacations;
(7) consolidation of personal (nonbusiness) debts;
(8) purchases of real estate or mobile homes to be used
as a residence by the borrower’s family (that do not
meet the definition of a ‘‘loan secured by real
estate’’); and
(9) other personal expenditures.
Other consumer loans may take the form of:
(1) Installment loans, demand loans, single payment
time loans, and hire purchase contracts (for purposes
other than retail sales of passenger cars and other
vehicles such as minivans, vans, sport-utility vehicles, pickup trucks, and similar light trucks for
personal use), and should be reported as loans to
individuals for household, family, and other personal
expenditures regardless of size or maturity and
regardless of whether the loans are made by the
consumer loan department or by any other department of the holding company.
(2) Retail installment sales paper purchased by the holding company from merchants or dealers (other than
HC-C-14

dealers of passenger cars and other vehicles such as
minivans, vans, sport-utility vehicles, pickup trucks,
and similar light trucks), finance companies, and
others.
Exclude from other consumer loans:
(1) All direct and purchased loans, regardless of purpose,
that meet the definition of a ‘‘loan secured by real
estate’’ as evidenced by mortgages, deeds of trust,
land contracts, or other instruments, whether first or
junior liens (e.g., equity loans, second mortgages), on
real estate (report in Schedule HC-C, item 1).
(2) Loans to individuals that do not meet the definition of
a ‘‘loan secured by real estate’’ for the purpose of
investing in real estate when the real estate is not to
be used as a residence or vacation home by the
borrower or by members of the borrower’s family
(report as all other loans in Schedule HC-C, item
9(b)).
(3) Loans to individuals for commercial, industrial,
and professional purposes and for ‘‘floor plan’’ or
other wholesale financing (report in Schedule HC-C,
item 4).
(4) Loans to individuals for the purpose of purchasing
or carrying securities (report in Schedule HC-C, item
9(b)).
(5) Loans to individuals for investment (as distinct from
commercial, industrial, or professional) purposes
other than those for purchasing or carrying securities
(report as all other loans in Schedule HC-C, item
9(b)).
(6) Loans to merchants, automobile dealers, and finance
companies on their own promissory notes, secured
by the pledge of installment paper or similar instruments (report in Schedule HC-C, item 4, or as loans
to nondepository financial institutions in Schedule
HC-C, item 9(a), as appropriate).
(7) Loans to farmers, regardless of purpose, to the extent
that can be readily identified as such loans (report in
Schedule HC-C, item 3).
(8) All credit extended to individuals for household,
family, and other personal expenditures arising from:
(a) Credit cards (report in Schedule HC-C, item
6(a));
Schedule HC-C

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Schedule HC-C

(b) Prearranged overdraft plans (report in Schedule
HC-C, item 6(b)); and

properly be reported in one of the preceding items in this
schedule.

(c) Retail sales of passenger cars and other vehicles
such as minivans, vans, sport-utility vehicles,
pickup trucks, and similar light trucks for personal use (report in Schedule HC-C, item 6(c)).

Loans to nondepository financial institutions include:

Line Item 7 Loans to foreign governments and
official institutions.
Report (in columns A and B when appropriate) all loans
(other than those secured by real estate), including
planned and unplanned overdrafts, to governments in
foreign countries, to their official institutions, and to
international and regional institutions. (See the Glossary
entry for ‘‘foreign governments and official institutions’’
for the definition of this term.)
Include bankers acceptances accepted by the subsidiary
banks of the reporting holding company and held in their
portfolio when the account party is a foreign government
or official institution, including such acceptances for the
purpose of financing dollar exchange. Exclude acceptances that are held in trading accounts.
Include loans to foreign governments, official institutions,
and international and regional institutions (other than
those that meet the definition of a ‘‘loan secured by real
estate’’), including planned and unplanned overdrafts.
Exclude the following from loans to foreign governments
and official institutions:
(1) Loans to nationalized banks and other banking institutions owned by foreign governments and not
functioning as central banks, banks of issue, or
development banks (report in item 2 above).
(2) Loans to U.S. branches and agencies of foreign
official banking institutions (report as a loan to a
commercial bank in the U.S. in item 2).
(3) Loans to foreign-government-owned nonbank corporations and enterprises (report in item 4 or 9, as
appropriate).
Line Item 8 Not applicable.
Line Item 9 Loans to nondepository financial
institutions and other loans.
Report in columns A and B, as appropriate, loans to
nondepository financial institutions, loans for purchasing
or carrying securities, and all other loans that cannot
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Schedule HC-C

March 2013

(1) Loans (other than those that meet the definition of a
‘‘loan secured by real estate’’) to real estate investment trusts and to mortgage companies that specialize in mortgage loan originations and warehousing or
in mortgage loan servicing. (Exclude outright purchases of mortgages or similar instruments by the
holding company from such companies, which unless held for trading - are to be reported in
Schedule HC-C, item 1.)
(2) Loans to other unrelated holding companies.
(3) Loans to insurance companies.
(4) Loans to finance companies, mortgage finance companies, factors and other financial intermediaries,
short-term business credit institutions that extend
credit to finance inventories or carry accounts receivable, and institutions whose functions are predominantly to finance personal expenditures (exclude
loans to financial corporations whose sole function is
to borrow money and relend it to its affiliated companies or a corporate joint venture in which an affiliated
company is a joint venturer).
(5) Loans to federally-sponsored lending agencies (see
the Glossary entry for ‘‘federally-sponsored lending
agency’’ for the definition of this term).
(6) Loans to investment banks.
(7) Loans and advances made to a bank subsidiary’s own
trust department.
(8) Loans to other domestic and foreign financial intermediaries whose functions are predominantly the
extending of credit for business purposes, such as
investment companies that hold stock of operating
companies for management or development purposes.
(9) Loans to Small Business Investment Companies.
Other loans include (1) loans for purchasing or carrying
securities and (2) all other loans, as described below.
Loans for purchasing or carrying securities include:
(1) All loans to brokers and dealers in securities (other
than those that meet the definition of a ‘‘loan secured
by real estate’’ and those to depository institutions).
HC-C-15

Schedule HC-C

(2) All loans, whether secured (other than those that
meet the definition of a ‘‘loan secured by real estate’’)
or unsecured, to any other borrower for the purpose
of purchasing or carrying securities, such as:
(a) Loans made to provide funds to pay for the
purchase of securities at settlement date.
(b) Loans made to provide funds to repay indebtedness incurred in purchasing securities.
(c) Loans that represent the renewal of loans to
purchase or carry securities.
(d) Loans to investment companies and mutual funds,
but excluding loans to Small Business Investment Companies.
(e) Loans to ‘‘plan lenders’’ as defined in Section
221.4(a) of Federal Reserve Regulation U.
(f) Loans to Employee Stock Ownership Plans
(ESOPs).
For purposes of this report, the purpose of a loan
collateralized by ‘‘stock’’ is determined as follows:
(a) For loans that are collateralized in whole or in
part by ‘‘margin stock,’’ as defined by Federal
Reserve Regulation U, the purpose of the loan is
determined by the latest Statement of Purpose
(Form FR U-1) on file.
(b) For loans that are collateralized by ‘‘stock’’ other
than ‘‘margin stock,’’ the holding company may
determine the purpose of the loan according to
the most current information available.
Exclude from loans for purchasing or carrying securities:
(1) Loans to banks in foreign countries that act as
brokers and dealers in securities (report in Schedule
HC-C, item 2).
(2) Loans to depository institutions for the purpose of
purchasing or carrying securities (report Schedule
HC-C, item 2).
(3) Transactions reportable in Schedule HC, item 3,
‘‘Federal funds sold and securities purchased under
agreements to resell.’’
(4) Loans that meet the definition of a ‘‘loan secured by
real estate’’ (report in Schedule HC-C, item 1).
All other loans include all loans and discounts (other than
HC-C-16

loans to nondepository financial institutions and loans for
purchasing or carrying securities) that cannot properly be
reported in one of the preceding items in Schedule HC-C,
such as:
(1) Unplanned overdrafts to deposit accounts (except
overdrafts of depository institutions, which are to be
reported in Schedule HC-C, item 2; and overdrafts of
foreign governments and official institutions, which
are to be reported in Schedule HC-C, item 7.
(2) Loans (other than those that meet the definition of a
‘‘loan secured by real estate’’) to nonprofit organizations (e.g., churches, hospitals, educational and charitable institutions, clubs, and similar associations)
except those collateralized by production payments
where the proceeds ultimately go to a commercial or
industrial organization (which are to be reported in
Schedule HC-C, item 4).
(3) Loans to individuals for investment purposes (as
distinct from commercial, industrial, or professional
purposes), other than those that meet the definition of
a ‘‘loan secured by real estate.’’
(4) Obligations (other than securities and leases) of
states and political subdivisions in the U.S.
Exclude from all other loans extensions of credit initially
made in the form of planned or ‘‘advance agreement’’
overdrafts other than those made to borrowers of the
types whose obligations are specifically reportable in this
item (report such planned overdrafts in other items of
Schedule HC-C, as appropriate). For example, report
advances to banks in foreign countries in the form of
‘‘advance agreement’’ overdrafts as loans to depository
institutions in Schedule HC-C, item 2, and overdrafts
under consumer check-credit plans as ‘‘Other revolving
credit plans’’ to individuals in Schedule HC-C, item 6(b).
Report both planned and unplanned overdrafts on ‘‘due
to’’ deposit accounts of depository institutions in Schedule HC-C, item 2.
Line Item 9(a) Loans to nondepository financial
institutions.
Report in columns A and B, as appropriate, all loans to
nondepository financial institutions as described above.
Line Item 9(b)

Other loans.

Line Item 9(b)(1)) Loans for purchasing or
carrying securities.
Report in columns A and B, as appropriate, all loans for
purchasing or carrying securities as described above.
Schedule HC-C

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Schedule HC-C

Line Item 9(b)(2)

All other loans.

Report in columns A and B, as appropriate, all other
loans as described above.
Line Item 10 Lease financing receivables (net of
unearned income).
Report all outstanding balances relating to direct financing and leveraged leases on property acquired by the
holding company for leasing purposes. Report the total
amount of these leases in domestic offices in column B
and a breakdown of these leases for the fully consolidated holding company between leases to individuals for
household, family, and other personal expenditures and
all other leases. These balances should include the estimated residual value of leased property and must be net
of unearned income. For further discussion of leases
where the holding company is the lessor, refer to the
Glossary entry for “lease accounting.”
Include all leases to states and political subdivisions in
the U.S. in this item.
Line Item 10(a) Leases to individuals for
household, family, and other personal expenditures.
Report in column A all outstanding balances relating to
direct financing and leveraged leases on property acquired
by the fully consolidated holding company for leasing to
individuals for household, family, and other personal
expenditures (i.e., consumer leases). For further information on extending credit to individuals for consumer
purposes, refer to the instructions for Schedule HC-C,
item 6(c), “Other consumer loans.”
Line Item 10(b) All other leases.
Report in column A all outstanding balances relating to
all other direct financing and leveraged leases on property acquired by the fully consolidated holding company
for leasing to lessees other than for household, family,
and other personal expenditure purposes.
Line Item 11 LESS: Any unearned income on
loans reflected in items 1–9 above.
To the extent possible, the preferred treatment is to report
the specific loan categories net of both unearned income
and net unamortized loan fees. A reporting holding
company should enter in columns A and B of this item, as
appropriate, unearned income and net unamortized loan
fees only to the extend that these amounts are included in
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Schedule HC-C

December 2013

(i.e., not deducted from) the various loan items (items 1
through 9) of this schedule. If a holding company reports
each loan item of this schedule net of both unearned
income and net unamortized loan fees, enter a zero in this
item.
Do not include net unamortized direct loan origination
costs in this item; such costs must be added to the related
loan balances reported in Schedule HC-C, items 1
through 9. In addition, do not include unearned income
on lease financing receivables in this item. Leases should
be reported net of unearned income in Schedule HC-C,
item 10.
Line Item 12 Total loans and leases, net of
unearned income.
Report in columns A and B, as appropriate, the sum of
items 1 through 10 less the amount reported in item 11.
The total of column A must equal Schedule HC, sum of
items 4(a) and 4(b).

Memoranda
Line Item M1 Loans restructured in troubled
debt restructurings that are in compliance with
their modified terms.
Report in the appropriate subitem loans that have been
restructured in troubled debt restructurings and are in
compliance with their modified terms. As set forth in
ASC Subtopic 310-40, Receivables – Troubled Debt
Restructurings by Creditors (formerly FASB Statement
No. 15, Accounting by Debtors and Creditors for Troubled
Debt Restructurings,’’ as amended by FASB Statement
No. 114, Accounting by Creditors for Impairment of a
Loan), a troubled debt restructuring is a restructuring of a
loan in which a holding company, for economic or legal
reasons related to a borrower’s financial difficulties,
grants a concession to the borrower that it would not
otherwise consider. For purposes of this Memorandum
item, the concession consists of a modification of terms,
such as a reduction of the loan’s stated interest rate,
principal, or accrued interest or an extension of the loan’s
maturity date at a stated interest rate lower than the
current market rate for new debt with similar risk,
regardless of whether the loan is secured or unsecured
and regardless of whether the loan is guaranteed by the
government or by others.
Once an obligation has been restructured in a troubled
debt restructuring, it continues to be considered a troubled
HC-C-17

Schedule HC-C

debt restructuring until paid in full or otherwise settled,
sold, or charged off. However, if a restructured obligation
is in compliance with its modified terms and the restructuring agreement specifies an interest rate that at the time
of the restructuring is greater than or equal to the rate that
the holding company was willing to accept for a new
extension of credit with comparable risk, the loan need
not continue to be reported as a troubled debt restructuring in this Memorandum item in calendar years after the
year in which the restructuring took place. A loan
extended or renewed at a stated interest rate equal to the
current interest rate for new debt with similar risk is not
considered a troubled debt restructuring. Also, a loan to a
third party purchaser of ‘‘other real estate owned’’ by the
reporting holding company for the purpose of facilitating
the disposal of such real estate is not considered a
troubled debt restructuring. For further information, see
the Glossary entry for ‘‘troubled debt restructurings.’’
Include in the appropriate subitem all loans restructured
in troubled debt restructurings as defined above that are
in compliance with their modified terms, that is, restructured loans (1) on which all contractual payments of
principal or interest scheduled that are due under the
modified repayment terms have been paid or (2) on
which contractual payments of both principal and interest
scheduled under the modified repayment terms are less
than 30 days past due.
Exclude from this item (1) those loans restructured in
troubled debt restructurings on which under their modified repayment terms either principal or interest is 30
days or more past due and (2) those loans restructured in
troubled debt restructurings that are in nonaccrual status
under their modified repayment terms. Report such loans
restructured in troubled debt restructurings in the category and column appropriate to the loan in Schedule
HC-N, items 1 through 8, column A, B, or C, and in
Schedule HC-N, Memoranda items 1(a) through 1(f),
column A, B, or C.
Loan amounts should be reported net of unearned income
to the extent that they are reported net of unearned
income in Schedule HC-C.
Line Item M1(a) Construction, land development,
and other land loans (in domestic offices):
Line Item M1(a)(1)

1-4 family construction loans.

Report all loans secured by real estate for the purpose of
constructing 1-4 family residential properties (as defined
HC-C-18

for Schedule HC-C, item 1(a)(1), column B) that have
been restructured in troubled debt restructurings and are
in compliance with their modified terms. Exclude from
this item 1-4 family construction loans restructured in
troubled debt restructurings that, under their modified
repayment terms, are past due 30 days or more or are in
nonaccrual status (report in Schedule HC-N, item 1(a)(1)
and Memorandum item 1(a)(1)).
Line Item M1(a)(2) Other construction loans and
all land development and other land loans.
Report all construction loans for purposes other than
constructing 1-4 family residential properties, all land
development loans, and all other land loans (as defined
for Schedule HC-C, item 1(a)(2), column B) that have
been restructured in troubled debt restructurings and are
in compliance with their modified terms. Exclude from
this item other construction loans and all land development and other land loans restructured in troubled debt
restructurings that, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status
(report in Schedule HC-N, item 1(a)(2) and Memorandum item 1(a)(2)).
Line Item M1(b) Loans secured by 1-4 family
residential properties (in domestic offices).
Report all loans secured by 1-4 family residential properties (in domestic offices) (as defined for Schedule HC-C,
item 1(c), column B) that have been restructured in
troubled debt restructurings and are in compliance with
their modified terms. Exclude from this item loans
secured by 1-4 family residential properties restructured
in troubled debt restructurings that, under their modified
repayment terms, are past due 30 days or more or are in
nonaccrual status (report in Schedule HC-N, item 1(c)
and Memorandum item 1(b)). Also exclude from this
item all 1-4 family construction loans that have been
restructured in troubled debt restructurings and are in
compliance with their modified terms (report in Schedule
HC-C, Memorandum item 1(a)(1), above).
Line Item M1(c) Loans secured by multifamily (5
or more) residential properties (in domestic offices).
Report all loans secured by multifamily (5 or more)
residential properties (in domestic offices) (as defined for
Schedule HC-C, item 1(d), column B) that have been
restructured in troubled debt restructurings and are in
compliance with their modified terms. Exclude from this
Schedule HC-C

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Schedule HC-C

item loans secured by multifamily residential properties
restructured in troubled debt restructurings that, under
their modified repayment terms, are past due 30 days or
more or are in nonaccrual status (report in Schedule
HC-N, item 1(d) and Memorandum item 1(c)).
Line Item M1(d) Secured by nonfarm
nonresidential properties (in domestic offices):
Line Item M1(d)(1)) Loans secured by
owner-occupied nonfarm nonresidential properties.
Report all loans secured by owner-occupied nonfarm
nonresidential properties (as defined for Schedule HC-C,
item 1(e)(1), column B) that have been restructured in
troubled debt restructurings and are in compliance with
their modified terms. Exclude from this item loans
secured by owner-occupied nonfarm nonresidential properties restructured in troubled debt restructurings that,
under their modified repayment terms, are past due 30
days or more or are in nonaccrual status (report in
Schedule HC-N, item 1(e)(1) and Memorandum item
1(d)(1)).
Line Item M1(d)(2) Loans secured by other
nonfarm nonresidential properties.
Report all loans secured by other nonfarm nonresidential
properties (as defined for Schedule HC-C, item 1(e)(2),
column B) that have been restructured in troubled debt
restructurings and are in compliance with their modified
terms. Exclude from this item loans secured by other
nonfarm nonresidential properties restructured in troubled
debt restructurings that, under their modified repayment
terms, are past due 30 days or more or are in nonaccrual
status (report in Schedule HC-N, item 1(e)(2) and Memorandum item 1(d)(2)).
Line Item M1(e)

Commercial and industrial loans.

Report all commercial and industrial loans (as defined for
Schedule HC-C, item 4) that have been restructured in
troubled debt restructurings and are in compliance with
their modified terms. Report a breakdown of these
restructured loans between those to U.S. and non-U.S.
addressees for the fully consolidated bank in Memorandum items 1(e)(1) and (2). Exclude commercial and
industrial loans restructured in troubled debt restructurings that, under their modified repayment terms, are past
due 30 days or more or are in nonaccrual status (report in
Schedule HC-N, item 4 and Memorandum item 1(e)).
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Schedule HC-C

December 2013

Line Item M1(e)(1)

To U.S. addressees (domicile).

Report all commercial and industrial loans to U.S.
addressees (as defined for Schedule HC-C, item 4(a)) that
have been restructured in troubled debt restructurings and
are in compliance with their modified terms. Exclude
from this item commercial and industrial loans to U.S.
addressees restructured in troubled debt restructurings
that, under their modified repayment terms, are past due
30 days or more or are in nonaccrual status (report in
Schedule HC-N, item 4(a) and Memorandum item
1(e)(1)).
Line Item M1(e)(2)
(domicile).

To non-U.S. addressees

Report all commercial and industrial loans to non-U.S.
addressees (as defined for Schedule HC-C, item 4(b))
that have been restructured in troubled debt restructurings and are in compliance with their modified terms.
Exclude from this item commercial and industrial loans
to non-U.S. addressees restructured in troubled debt
restructurings that, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status.
Line Item M1(f)

All other loans.

Report all other loans that cannot properly be reported in
Memorandum items 1(a) through 1(e) above that have
been restructured in troubled debt restructurings and are
in compliance with their modified terms. Exclude from
this item all other loans restructured in troubled debt
restructurings that, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status
(report in Schedule HC-N).
Include in this item loans in the following categories that
have been restructured in troubled debt restructurings and
are in compliance with their modified terms:
(1) Loans secured by farmland (in domestic offices) (as
defined for Schedule HC-C, item 1.b, column B);
(2) Loans to depository institutions and acceptances of
other banks (as defined for Schedule HC-C, item 2);
(3) Loans to finance agricultural production and other
loans to farmers (as defined for Schedule HC-C, item
3);
(4) Loans to individuals for household, family, and other
personal expenditures (as defined for Schedule HC-C
item 6);
HC-C-19

Schedule HC-C

(5) Loans to foreign governments and official institutions (as defined for Schedule HC-C, item 7);
(6) Obligations (other than securities and leases) of
states and political subdivisions in the U.S. (included
in Schedule HC-C, item 9(b)(2));
(7) Loans to nondepository financial institutions and
other loans (as defined for Schedule HC-C, item 9);
and
(8) Loans secured by real estate in foreign offices (as
defined for Schedule HC-C, item 1, column A).
Report in Schedule HC-C, Memorandum items 1(f)(1)
through 1(f)(6), each category of loans within ‘‘All other
loans’’ that have been restructured in troubled debt
restructurings and are in compliance with their modified
terms, and the dollar amount of loans in such category,
that exceeds 10 percent of total loans restructured in
troubled debt restructurings that are in compliance with
their modified terms (i.e., 10 percent of the sum of
Schedule HC-C, Memorandum items 1(a) through 1(f)).
Preprinted captions have been provided in Memorandum
items 1(f)(1) through 1(f)(6) for reporting the amount of
such restructured loans for the following loan categories
if the amount for a loan category exceeds the 10 percent
reporting threshold: Loans secured by farmland (in
domestic offices); Loans to depository institutions and
acceptances of other banks; Loans to finance agricultural
production and other loans to farmers; (Consumer) Credit
cards; Automobile loans: Other consumer loans; Loans to
foreign governments and official institutions; and Other
loans (i.e., Obligations (other than securities and leases)
of states and political subdivisions in the U.S., Loans to
nondepository financial institutions and other loans, and
Loans secured by real estate in foreign offices).

(1) loans made for the express purpose of financing real
estate ventures as evidenced by loan documentation
or other circumstances connected with the loan; or
(2) loans made to organizations or individuals 80 percent
of whose revenue or assets are derived from or
consist of real estate ventures or holdings.
Exclude from this item all loans secured by real estate
that are reported in Schedule HC-C, item 1, above. Also
exclude loans to commercial and industrial firms where
the sole purpose for the loan is to construct a factory or
office building to house the company’s operations or
employees.
Line Item M3 Loans secured by real estate
to non-U.S. addressees (domicile) (included
in Schedule HC-C, item 1, column A)
Report the amount of loans secured by real estate to
non-U.S. addressees included in Schedule HC-C, item 1.
For a detailed discussion of U.S. and non-U.S. addressees, see the Glossary entry for ‘‘domicile.’’
Line Item M4 Outstanding credit card fees and
finance charges.
This item is to be completed by (1) holding companies
that, together with affıliated institutions, have outstanding credit card receivables that exceed $500 million as of
the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding
companies.
Outstanding credit card receivables are the sum of:
(a) Schedule HC-C, item 6(a), column A;
(b) Schedule HC-S, item 1, column C; and

Line Item M2 Loans to finance commercial
real estate, construction, and land development
activities (not secured by real estate) included
in Schedule HC-C, items 4 and 9 above.
Report in this item loans to finance commercial and
residential real estate activities, e.g., acquiring, developing and renovating commercial and residential real
estate, that are reported in Schedule HC-C, item 4,
‘‘Commercial and industrial loans,’’ and item 9, ‘‘Other
loans,’’ column A.
Such loans generally may include:
HC-C-20

(c) Schedule HC-S, item 6(a), column C.
Credit card specialty holding companies are defined as
those holding companies that on a consolidated basis
exceed 50 percent for the following two criteria:
(a) the sum of credit card loans (Schedule HC-C,
item 6(a), column A) plus securitized and sold
credit card receivables (Schedule HC-S, item 1,
column C) divided by the sum of total loans
(Schedule HC-C, item 12, column A) plus securitized and sold credit card receivables (Schedule
HC-S, item 1, column C); and
Schedule HC-C

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Schedule HC-C

(b) the sum of total loans (Schedule HC-C, item 12,
column A) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C)
divided by the sum of total assets (Schedule HC,
item 12) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C).

Line Item M5(b) Carrying amount included in
Schedule HC-C, items 1 through 9.

Report the amount of fees and finance charges included
in the amount of credit card receivables reported in
Schedule HC-C, item 6(a), column A.

Report the carrying amount (before any allowances
established after acquisition for decreases in cash flows
expected to be collected) of, i.e., the recorded investment
in, all purchased credit-impaired loans reported as held
for investment. The recorded investment in these loans
will have been included in Schedule HC-C, items 1
through 9.

Line Item M5 Purchased credit-impaired loans
held for investment accounted for in accordance
with ASC Subtopic 310-30.

Line Item M6 Closed-end loans with negative
amortization features secured by 1–4 family
residential properties in domestic offices.

Memoranda items 5(a) and 5(b) are to be completed by
all holding companies.

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

Report in the appropriate subitem the outstanding balance and carrying amount of ‘‘purchased credit-impaired
loans’’ reported as held for investment in Schedule
HC-C, items 1 through 9, and accounted for in accordance with ASC Subtopic 310-30, Receivables – Loans
and Debt Securities Acquired with Deteriorated Credit
Quality (formerly AICPA Statement of Position 03-3,
Accounting for Certain Loans or Debt Securities Acquired
in a Transfer). Purchased credit-impaired loans are loans
that a holding company has purchased, including those
acquired in a purchase business combination, where there
is evidence of deterioration of credit quality since the
origination of the loan and it is probable, at the purchase
date, that the holding company will be unable to collect
all contractually required payments receivable. Loans
held for investment are those that the holding company
has the intent and ability to hold for the foreseeable
future or until maturity or payoff.
Line Item M5(a)

Outstanding balance.

Report the outstanding balance of all purchased creditimpaired loans reported as held for investment in Schedule HC-C, items 1 through 9. The outstanding balance is
the undiscounted sum of all amounts, including amounts
deemed principal, interest, fees, penalties, and other
under the loan, owed to the holding company at the report
date, whether or not currently due and whether or not any
such amounts have been charged off. However, the
outstanding balance does not include amounts that would
be accrued under the contract as interest, fees, penalties,
and other after the report date.
FR Y-9C
Schedule HC-C

December 2013

Exclude reverse 1–4 family residential mortgage loans as
described in the instructions for Schedule HC-C, item
1(c).
Line Item M6(a) Total carrying amount of
closed-end loans with negative amortization features
secured by 1–4 family residential properties
(included in Schedule HC-C, items 1.c.(2)(a) and
(b)).
This item is to be completed by all holding companies.
Report the total carrying amount (before any loan loss
allowances) of, i.e., the recorded investment in, closedend loans secured by 1–4 family residential properties
HC-C-21

Schedule HC-C

whose terms allow for negative amortization. The carrying amounts included in this item will also have been
reported in Schedule HC-C, items 1(c)(2)(a) and (b).
Memorandum items 6(b) and 6(c) are to be completed
by holding companies that had closed-end loans with
negative amortization features secured by 1–4 family
residential properties (as reported in Schedule HC-C,
Memorandum item 6(a)) as of the previous December
31 report date that exceeded the lesser of $100 million
or 5 percent of total loans and leases, net of unearned
income, in domestic offices (as reported in Schedule
HC-C item 12, column B) as of the previous December
31 report date.

Line Item M6(b) Total maximum remaining
amount of negative amortization contractually
permitted on closed-end loans secured by 1–4
family residential properties.
For all closed-end loans secured by 1–4 family residential properties whose terms allow for negative amortization (that were reported in Schedule HC-C, Memorandum item 6(a), report the total maximum remaining
amount of negative amortization permitted under the
terms of the loan contract (i.e., the maximum loan
principal balance permitted under the negative amortization cap less the principal balance of the loan as of the
quarter-end report date).

Line Item M7

Not applicable.

Line Item M8

Not applicable.

Line Item M9 Loans secured by 1–4 family
residential properties (in domestic offices) in process
of foreclosure.
Report the total unpaid principal balance of loans secured
by 1–4 family residential properties (in domestic offices)
included in Schedule HC-C, item 1(c), column B, for
which formal foreclosure proceedings to seize the real
estate collateral have started and are ongoing as of
quarter-end, regardless of the date the foreclosure procedure was initiated. Loans should be classified as in
process of foreclosure according to local requirements. If
a loan is already in process of foreclosure and the
mortgagor files a bankruptcy petition, the loan should
continue to be reported as in process of foreclosure until
the bankruptcy is resolved. Exclude loans where the
foreclosure process has been completed and the holding
company reports the real estate collateral as “Other real
estate owned” in Schedule HC, item 7. This item should
include both closed-end and open-end 1–4 family residential mortgage loans that are in process of foreclosure.
Note: Memorandum items 10 and 11 are to be completed by holding companies that have elected to measure loans included in Schedule HC-C at fair value
under a fair value option.
Line Item M10 Loans measured at fair value.

Line Item M6(c) Total amount of negative
amortization on closed-end loans secured by 1–4
family residential properties included in the
carrying amount reported in Memorandum item
6(a) above.
For all closed-end loans secured by 1–4 family residential properties whose terms allow for negative amortization, report the total amount of negative amortization
included in the carrying amount (i.e., the total amount of
interest added to the original loan principal balance that
has not yet been repaid) reported in Schedule HC-C,
Memorandum item 6(a) above. Once a loan reaches its
maximum principal balance, the amount of negative
amortization included in the carrying amount should
continue to be reported until the principal balance of the
loan has been reduced through cash payments below the
original principal balance of the loan.
HC-C-22

Report in the appropriate subitem the total fair value of
all loans measured at fair value under a fair value option
and included in Schedule HC-C, regardless of whether
the loans are held for sale or held for investment.
Line Item M10(a) Loans secured by real estate.
Report the total fair value of loans secured by real estate
included in Schedule HC-C, item 1, measured at fair
value under a fair value option for the fully consolidated
holding company in column A, but with a breakdown of
these loans into seven categories for domestic offices in
column B.
Line Item M10(a)(1) Construction, land
development, and other land loans.
Report the total fair value of construction, land development, and other land loans (in domestic offices) included
Schedule HC-C

FR Y-9C
December 2013

Schedule HC-C

in Schedule HC-C, items 1(a)(1) and (2), column B,
measured at fair value under a fair value option.
Line Item M10(a)(2) Secured by farmland.
Report the total fair value of loans secured by farmland
(in domestic offices) included in Schedule HC-C, item
1(b), column B, measured at fair value under a fair value
option.
Line Item M10(a)(3) Secured by 1–4 family
residential properties.
Report in the appropriate subitem the total fair value of
all open-end and closed-end loans secured by 1–4 family
residential properties (in domestic offices) included in
Schedule HC-C, item 1(c), column B, measured at fair
value under a fair value option.
Line Item M10(a)(3)(a) Revolving, open-end loans
secured by 1–4 family residential properties and
extended under lines of credit.
Report the total fair value of revolving, open-end loans
secured by 1–4 family residential properties and extended
under lines of credit (in domestic offices) included in
Schedule HC-C, item 1(c)(1), column B, measured at fair
value under a fair value option.
Line Item M10(a)(3)(b) Closed-end loans secured
by 1–4 family residential properties.
Report in the appropriate subitem the total fair value of
all closed-end loans secured by 1–4 family residential
properties (in domestic offices) included in Schedule
HC-C, item 1(c)(2), column B, measured at fair value
under a fair value option.

Line Item M10(a)(4) Secured by multifamily (5 or
more) residential properties.
Report the total fair value of loans secured by multifamily (5 or more) residential properties (in domestic offices)
included in Schedule HC-C, item 1(d), column B, measured at fair value under a fair value option.
Line Item M10(a)(5) Secured by nonfarm
nonresidential properties.
Report the total fair value of loans secured by nonfarm
nonresidential properties (in domestic offices) included in
Schedule HC-C, items 1(e)(1) and (2), column B, measured at fair value under a fair value option.
Line Item M10(b) Commercial and industrial
loans.
Report the total fair value of commercial and industrial
loans included in Schedule HC-C, item 4, measured at
fair value under a fair value option.
Line Item M10(c) Loans to individuals for
household, family, and other personal expenditures.
Report in the appropriate subitem the total fair value of
all loans to individuals for household, family, and other
personal expenditures (as defined for Schedule HC-C,
item 6) measured at fair value under a fair value option.
Line Item M10(c)(1) Credit cards.
Report the total fair value of all extensions of credit to
individuals for household, family, and other personal
expenditures arising from credit cards included in Schedule HC-C, item 6(a), measured at fair value under a fair
value option.

Line Item M10(a)(3)(b)(1) Secured by first liens.
Report the total fair value of closed-end loans secured by
first liens on 1–4 family residential properties (in domestic offices) included in Schedule HC-C, item 1(c)(2)(a),
column B, measured at fair value under a fair value
option.
Line Item M10(a)(3)(b)(2) Secured by junior liens.
Report the total fair value of closed-end loans secured by
junior liens on 1–4 family residential properties (in
domestic offices) included in Schedule HC-C, item
1(c)(2)(b), column B, measured at fair value under a fair
value option.
FR Y-9C
Schedule HC-C

December 2013

Line Item M10(c)(2) Other revolving credit plans.
Report the total fair value of all extensions of credit to
individuals for household, family, and other personal
expenditures arising from prearranged overdraft plans
and other revolving credit plans not accessed by credit
cards included in Schedule HC-C, item 6(b), measured at
fair value under a fair value option.
Line Item M10(c)(3) Automobile loans.
Report the total fair value of all consumer loans arising
from retail sales of passenger cars and other vehicles
such as minivans, vans, sport-utility vehicles, pickup
HC-C-23

Schedule HC-C

trucks, and similar light trucks for personal use included
in Schedule HC-C, item 6.c, measured at fair value under
a fair value option.
Line Item M10(c)(4) Other consumer loans.
Report the total fair value of all other loans to individuals
for household, family, and other personal expenditures
included in Schedule HC-C, item 6(d), measured at fair
value under a fair value option.

Line Item M11(a)(2) Secured by farmland.
Report the total unpaid principal balance outstanding for
all loans secured by farmland reported in Schedule
HC-C, Memorandum item 10(a)(2).
Line Item M11(a)(3) Secured by 1–4 family
residential properties.
Report in the appropriate subitem the total unpaid principal balance outstanding for all loans secured by 1–4
family residential properties reported in Schedule HC-C,
Memorandum item 10(a)(3).

Line Item M10(d) Other loans.
Report the total fair value of all other loans measured at
fair value under a fair value option that cannot properly
be reported in one of the preceding subitems of this
Memorandum item 10. Such loans include ‘‘Loans to
depository institutions and acceptances of other banks,’’
‘‘Loans to finance agricultural production and other loans
to farmers,’’ ‘‘Loans to foreign governments and official
institutions,’’ ‘‘Obligations (other than securities and
leases) of states and political subdivisions in the U.S.,’’
and ‘‘Other loans’’ (as defined for Schedule HC-C, items
2,3,7, and 9).
Line Item M11 Unpaid principal balance of loans
measured at fair value (reported in Memorandum
item 10).
Report in the appropriate subitem the total unpaid principal balance outstanding for all loans measured at fair
value reported in Schedule HC-C, Memorandum item 10.
Line Item M11(a) Loans secured by real estate.
Report the total unpaid principal balance outstanding for
all loans secured by real estate reported in Schedule
HC-C, Memorandum item 10(a), for the fully consolidated holding company in column A, but with a breakdown of these loans into seven categories for domestic
offices in column B.
Line Item M11(a)(1) Construction, land
development, and other land loans.
Report the total unpaid principal balance outstanding for
all construction, land development, and other loans
reported in Schedule HC-C, Memorandum item 10(a)(1).
HC-C-24

Line Item M11(a)(3)(a) Revolving, open-end loans
secured by 1–4 family residential properties and
extended under lines of credit.
Report the total unpaid principal balance outstanding for
all revolving, open-end loans secured by 1–4 family
residential properties and extended under lines of credit
reported in Schedule HC-C, Memorandum item
10(a)(3)(a).
Line Item M11(a)(3)(b) Closed-end loans secured
by 1–4 family residential properties.
Report in the appropriate subitem the total unpaid principal balance outstanding for all closed-end loans secured
by 1–4 family residential properties reported in Schedule
HC-C, Memorandum item 10(a)(3)(b).
Line Item M11(a)(3)(b)(1)

Secured by first liens.

Report the total unpaid principal balance outstanding for
all closed-end loans secured by first liens on 1–4 family
residential properties reported in Schedule HC-C, Memorandum item 10(a)(3)(b)(1).
Line Item M11(a)(3)(b)(2)

Secured by junior liens.

Report the total unpaid principal balance outstanding for
all closed-end loans secured by junior liens on 1–4 family
residential properties reported in Schedule HC-C, Memorandum item 10(a)(3)(b)(2).
Line Item M11(a)(4) Secured by multifamily (5 or
more) residential properties.
Report the total unpaid principal balance outstanding for
all loans secured by multifamily (5 or more) residential
properties reported in Schedule HC-C, Memorandum
item 10(a)(4).
Schedule HC-C

FR Y-9C
December 2013

Schedule HC-C

Line Item M11(a)(5) Secured by nonfarm
nonresidential properties.
Report the total unpaid principal balance outstanding for
all loans secured by nonfarm nonresidential properties
reported in Schedule HC-C, Memorandum item 10(a)(5).
Line Item M11(b) Commercial and industrial
loans.
Report the total unpaid principal balance outstanding for
all commercial and industrial loans reported in Schedule
HC-C, Memorandum item 10(b).
Line Item M11(c) Loans to individuals for
household, family, and other personal expenditures.
Report in the appropriate subitem the total unpaid principal balance outstanding for all loans to individuals for
household, family, and other personal expenditures
reported in Schedule HC-C, Memorandum item 10(c).
Line Item M11(c)(1) Credit cards.
Report the total unpaid principal balance outstanding for
all extensions of credit to individuals for household,
family, and other personal expenditures arising from
credit cards reported in Schedule HC-C, Memorandum
item 10(c)(1).
Line Item M11(c)(2) Other revolving credit plans.
Report the total unpaid principal balance outstanding for
all extensions of credit to individuals for household,
family, and other personal expenditures arising from
prearranged overdraft plans and other revolving credit
plans not accessed by credit cards reported in Schedule
HC-C, Memorandum item 10(c)(2).

Line Item M11(d) Other loans.
Report the total unpaid principal balance outstanding for
all loans reported in Schedule HC-C, Memorandum item
10(d). Such loans include “Loans to depository institutions and acceptances of other banks,” “Loans to finance
agricultural production and other loans to farmers,”
“Loans to foreign governments and official institutions,”
“Obligations (other than securities and leases) of states
and political subdivisions in the U.S.,” and “Other loans”
(as defined for Schedule HC-C, items 2, 3, 7, 8, and 9).
Line Item M12 Loans (not subject to the
requirements of ASC 310-10) and leases held for
investment that were acquired in business
combinations with acquisition dates in the current
calendar year.
Report in the appropriate subitem and column the specified information on loans and leases held for investment
purposes that were acquired in a business combination,
as prescribed under ASC Topic 805, Business Combinatinos (formerly FASB Statement No. 141(R), Business
Combinations ), with an acquisition date in the current
calendar year. The acquisition date is the date on which
the holding company obtains control 1 of the acquiree.
Exclude purchased credit-impaired loans held for investment that are accounted for in accordance with ASC
Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality (formerly
AICPA Statement of Position 03-3, Accounting for Certain Loans or Debt Securities Acquired in a Transfer)
(report information on such loans in Schedule HC-C,
memorandum item 5). (For further information, see the
Glossary entry for ‘‘purchased credit-impaired loans and
debt securities.’’)

Line Item M11(c)(3) Automobile loans.

Column Instructions

Report the total unpaid principal balance outstanding for
all consumer loans arising from retail sales of passenger
cars and other vehicles such as minivans, vans, sportutility vehicles, pickup trucks, and similar light trucks for
personal use reported in Schedule HC-C, Memorandum
item 10(c)(3).

Column A, Fair value of acquired loans and leases at
acquisition date: Report in this column the fair value of
acquired loans and leases held for investment at the
acquisition date (see the Glossary entry for ‘‘fair value’’).

Line Item M11(c)(4) Other consumer loans.

Column B, Gross contractual amounts receivable at
acquisition date: Report in this column the gross contractual amounts receivable, i.e., the total undiscounted

Report the total unpaid principal balance outstanding for
all other loans to individuals for household, family, and
other personal expenditures reported in Schedule HC-C,
Memorandum item 10(c)(4).

1. Control has the meaning of controlling financial interest in paragraph
2 of ASC Subtopic 810-10, Consolidation – Overall (formerly Accounting
Research Bulletin No. 51, Consolidated Financial Statements, as amended.

FR Y-9C
Schedule HC-C

December 2013

HC-C-25

Schedule HC-C

amount of all uncollected contractual principal and contractual interest payments on the receivable, both past
due, if any, and scheduled to be paid in the future, on the
acquired loans and leases held for investment at the
acquisition date.

HC-C, items 2, 3, 7, 9, and 10) held for investment that
were acquired in a business combination occurring in the
current calendar year.
Line Item M13

Not applicable.

Column C, Best estimate at acquisition date of contractual cash flows not expected to be collected: Report in
this column the holding company’s best estimate at the
acquisition date of the portion of contractual cash flows
receivable on acquired loans and leases held for investment that the holding company does not expect to collect.

Line Item M14

Pledged loans and leases.

Line Item M12(a)

Loans secured by real estate.

Report in the appropriate column the specified amounts
for loans secured by real estate (as defined for Schedule
HC-C, item 1) held for investment that were acquired in a
business combination occurring in the current calendar
year.
Line Item M12(b)
loans.

Commercial and industrial

Report in the appropriate column the specified amounts
for commercial and industrial loans (as defined for
Schedule HC-C, item 4) held for investment that were
acquired in a business combination occurring in the
current calendar year.
Line Item M12(c) Loans to individuals for
household, family, and other personal expenditures.
Report in the appropriate column the specified amounts
for loans to individuals for household, family, and other
personal expenditures (as defined for Schedule HC-C,
item 6) held for investment that were acquired in a
business combination occurring in the current calendar
year.
Line Item M12(d)

All other loans and all leases.

Report in the appropriate column the specified amounts
for all other loans and all leases (as defined for Schedule

HC-C-26

Report the amount of all loans and leases included in
Schedule HC-C above that are pledged to secure deposits, repurchase transactions, or other borrowings (regardless of the balance of the deposits or other liabilities
against which the loans and leases are pledged) or for any
other purpose. Include loans and leases that have been
transferred in transactions that are accounted for as
secured borrowings with a pledge of collateral because
they do not qualify as sales under ASC Topic 860,
Transfers and Servicing (formerly FASB Statement No.
140, Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities, as amended).
Also include loans and leases held for sale or investment
by consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the same consolidated VIEs (the amounts of which are also reported in
Schedule HC-V, items 1(e) and 1(f). In general, the
pledging of loans and leases is the act of setting aside
certain loans and leases to secure or collateralize holding
company transactions with the holding company continuing to own the loans and leases unless the holding
company defaults on the transaction.
When a holding company is subject to a blanket lien
arrangement or has otherwise pledged an entire portfolio
of loans to secure its Federal Home Loan Bank advances,
it should report the amount of the entire portfolio of loans
subject to the blanket lien in this item. Any loans within
the portfolio that have been explicitly excluded or specifically released from the lien and that the holding company
has the right, without constraint, to repledge to another
party should not be reported as pledged in this item.
However, if any such loans have been repledged to
another party, they should be reported in this item.

Schedule HC-C

FR Y-9C
December 2013

LINE ITEM INSTRUCTIONS FOR

Trading Assets and Liabilities
Schedule HC-D

General Instructions
Schedule HC-D is to be completed by holding companies that reported a quarterly average for trading
assets of $2 million or more in Schedule HC-K, item
4(a), for any of the four preceding quarterly reports.
Memorandum items 4 through 10 are to be completed
by holding companies that reported a quarterly average for trading assets of $1 billion or more in Schedule
HC-K, item 4(a), for any of the four preceding quarterly reports.
Trading activities typically include (a) regularly underwriting or dealing in securities; interest rate, foreign
exchange rate, commodity, equity, and credit derivative
contracts; other financial instruments; and other assets for
resale, (b) acquiring or taking positions in such items
principally for the purpose of selling in the near term or
otherwise with the intent to resell in order to profit from
short-term price movements, and (c) acquiring or taking
positions in such items as an accommodation to customers or for other trading purposes.
Pursuant to ASC Subtopic 825-10, Financial Instruments
– Overall (formerly FASB Statement No. 159, The Fair
Value Option for Financial Assets and Financial Liabilities), all securities within the scope of ASC Topic 320,
Investments – Debt and Equity Securities (formerly
FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities), that a holding
company has elected to report at fair value under a fair
value option with changes in fair value reported in
current earnings should be classified as trading securities.
In addition, for purposes of this report, holding companies may classify assets (other than securities within the
scope of ASC Topic 320) and liabilities as trading if the
holding company applies fair value accounting, with
changes in fair value reported in current earnings, and
manages these assets and liabilities as trading positions,
subject to the controls and applicable regulatory guidance
FR Y-9C
Schedule HC-D

March 2013

related to trading activities. For example, a holding
company would generally not classify a loan to which it
has applied the fair value option as a trading asset unless
the holding company holds the loan, which it manages as
a trading position, for one of the following purposes: (a)
for market making activities, including such activities as
accumulating loans for sale or securitization; (b) to
benefit from actual or expected price movements; or (c)
to lock in arbitrage profits. When reporting loans classified as trading in Schedule HC-D, holding companies
should include only the fair value of the funded portion
of the loan in item 6 of this schedule. If the unfunded
portion of the loan, if any, is classified as trading (and
does not meet the definition of a derivative), the fair
value of the commitment to lend should be reported as an
“Other trading asset” or an “Other trading liability,” as
appropriate, in Schedule HC-D, item 9 or item 13(b),
respectively.
Assets, liabilities, and other financial instruments classified as trading shall be consistently valued at fair value.
Exclude from this schedule all available-for-sale securities and all loans and leases that do not satisfy the criteria
for classification as trading as described above. (Also see
the Glossary entry for “Trading Account.”) Available-forsale securities are generally reported in Schedule HC,
item 2(b), and in Schedule HC-B, columns C and D.
However, a holding company may have certain assets
that fall within the definition of ‘‘securities’’ in ASC
Topic 320 (e.g., nonrated industrial development obligations) that the holding company has designated as
‘‘available-for-sale’’ which are reported for purposes of
this report in a balance sheet category other than ‘‘Securities’’ (e.g., ‘‘Loans and lease financing receivables’’).
Loans and leases that do not satisfy the criteria for the
trading account should be reported in Schedule HC, item
4(a) or item 4(b), and in Schedule HC-C.
HC-D-1

Schedule HC-D

This schedule has two columns: column A provides
trading asset and liability detail for the fully consolidated
holding company and column B provides detail on
trading assets and liabilities held by the domestic offices
of the reporting holding company. (See the Glossary
entry for ‘‘domestic office’’ for the definition of this
term.)

ment agencies or U.S. Government-sponsored agencies
(as defined for Schedule HC-B, item 4(b)(1), Other
residential mortgage-backed securities ‘‘Issued or guaranteed by U.S. Government agencies or sponsored agencies’’) held for trading.

Report the total fair value of securities issued by the U.S.
Treasury (as defined for Schedule HC-B, item 1, ‘‘U.S.
Treasury securities’’) held for trading.

U.S. Government agencies include, but are not limited to,
such agencies as the Government National Mortgage
Association (GNMA), the Federal Deposit Insurance
Corporation (FDIC) and the National Credit Union
Administration (NCUA). U.S. Government-sponsored
agencies include, but are not limited to, such agencies as
the Federal Home Loan Mortgage Corporation (FHLMC)
and the Federal National Mortgage Association (FNMA).

Line Item 2 U.S. Government agency obligations.

Line Item 4(c) All other residential MBS.

Report the total fair value of all obligations of U.S.
Government agencies (as defined for Schedule HC-B,
item 2, U.S. ‘‘Government agency obligations’’) held for
trading. Exclude mortgage-backed securities.
Line Item 3 Securities issued by states and
political subdivisions in the U.S.

Report the total fair value of all other residential mortgagebacked securities (as defined for Schedule HC-B, item
4(a)(3), ‘‘Other pass-through securities,’’ item 4(b)(2),
Other residential mortgage-backed securities ‘‘Collateralized by MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies,’’ and item 4(b)(3), ‘‘All
other residential MBS’’) held for trading.

Report the total fair value of all securities issued by states
and political subdivisions in the United States (as defined
for Schedule HC-B, item 3, ‘‘Securities issued by states
and political subdivisions in the U.S.’’) held for trading.

Line Item 4(d) Commercial MBS issued or
guaranteed by U.S. Government agencies or
sponsored agencies.

ASSETS
Line Item 1 U.S. Treasury securities.

Line Item 4 Mortgage-backed securities (MBS).
Report in the appropriate subitem the total fair value of
all mortgage-backed securities held for trading.
Line Item 4(a) Residential mortgage pass-through
securities issued or guaranteed by FNMA, FHLMC,
or GNMA.
Report the total fair value of all residential mortgage
pass-through securities issued or guaranteed by FNMA,
FHLMC, or GNMA (as defined for Schedule HC-B, item
4(a)(1), Residential pass-through securities ‘‘Guaranteed
by GNMA,’’ and item 4(a)(2), Residential pass-through
securities ‘‘Issued by FNMA and FHLMC’’) held for
trading.
Line Item 4(b) Other residential MBS issued or
guaranteed by U.S. Government agencies or
sponsored agencies.
Report the total fair value of all other residential mortgagebacked securities issued or guaranteed by U.S. GovernHC-D-2

Report the total fair value of all commercial mortgagebacked securities (as defined for Schedule HC-B, item
4(c), ‘‘Commercial MBS’’) issued or guaranteed by U.S.
Government agencies or U.S. Government-sponsored
agencies that are held for trading. Also include commercial mortgage pass-through securities guaranteed by the
Small Business Administration.
Line Item 4(e) All other commercial MBS.
Report the total fair value of all commercial mortgagebacked securities issued or guaranteed by non-U.S. Government issuers that are held for trading.
Line Item 5 Other debt securities:
Line Item 5(a) Structured financial products.
Report in the appropriate subitem the total fair value of
all structured financial products (as defined for Schedule
HC-B, item 5(b), ‘‘Structured financial products’’) held
for trading according to whether the product is a cash,
synthetic, or hybrid instrument.
Schedule HC-D

FR Y-9C
March 2013

Schedule HC-D

Line Item 5(a)(1) Cash instruments.
Report the total fair value of structured financial products
that are cash instruments (as defined for Schedule HC-B,
item 5(b)(1)) held for trading.
Line Item 5(a)(2) Synthetic instruments.
Report the total fair value of structured financial products
that are synthetic instruments (as defined for Schedule
HC-B, item 5(b)(2)) held for trading.
Line Item 5(a)(3) Hybrid instruments.
Report the total fair value of structured financial products
that are hybrid instruments (as defined for Schedule
HC-B, item 5(b)(3)) held for trading.

Line Item 6(a)(3) Secured by 1-4 family residential
properties.
Report in the appropriate subitem the total fair value of
all open-end and closed-end loans secured by real estate
(as defined for Schedule HC-C, item 1(c)) held for
trading.
Line Item 6(a)(3)(a) Revolving, open-end loans
secured by 1-4 family residential properties and
extended under lines of credit.
Report the total fair value of revolving, open-end loans
secured by 1-4 family residential properties and extended
under lines of credit (as defined for Schedule HC-C, item
1(c)(1)) held for trading.

Line Item 5(b) All other debt securities.

Line Item 6(a)(3)(b) Closed-end loans secured by
1-4 family residential properties.

Report the total fair value of all other debt securities (as
defined for Schedule HC-B, item 5(a), ‘‘Asset-backed
securities,’’ and item 6, ‘‘Other debt securities’’) held for
trading.

Report in the appropriate subitem the total fair value of
all closed-end loans secured by real estate (as defined for
Schedule HC-C, item 1(c)(2)) held for trading.

Line Item 6 Loans.

Line Item 6(a)(3)(b)(1)

Report in the appropriate subitem the total fair value of
all loans held for trading. See the Glossary entry for
‘‘loan’’ for further information.

Report the total fair value of closed-end loans secured by
first liens on 1-4 family residential properties (as defined
for Schedule HC-C, item 1(c)(2)(a)) held for trading.

Line Item 6(a) Loans secured by real estate.

Line Item 6(a)(3)(b)(2)

Report the total fair value of loans secured by real estate
(as defined for Schedule HC-C, item 1) held for trading
for the fully consolidated holding company in column A,
but with a breakdown of these loans into seven categories
for domestic offices in column B.

Report the total fair value of closed-end loans secured by
junior liens on 1-4 family residential properties (as
defined for Schedule HC-C, item 1(c)(2)(b)) held for
trading.

Line Item 6(a)(1) Construction, land development,
and other land loans.
Report the total fair value of construction, land development, and other land loans (as defined for Schedule
HC-C, item 1(a)) held for trading.

Secured by first liens.

Secured by junior liens.

Line Item 6(a)(4) Secured by multifamily (5 or
more) residential properties.
Report the total fair value of loans secured by multifamily (5 or more) residential properties (as defined for
Schedule HC-C, item 1(d)) held for trading.

Line Item 6(a)(2) Secured by farmland.

Line Item 6(a)(5) Secured by nonfarm
nonresidential properties.

Report the total fair value of loans secured by farmland
(as defined for Schedule HC-C, item 1(b)) held for
trading.

Report the total fair value of loans secured by nonfarm
nonresidential properties (as defined for Schedule HC-C,
item 1(e)) held for trading.

FR Y-9C
Schedule HC-D

March 2013

HC-D-3

Schedule HC-D

Line Item 6(b) Commercial and industrial loans.
Report the total fair value of commercial and industrial
loans (as defined for Schedule HC-C, item 4) held for
trading.
Line Item 6(c) Loans to individuals for household,
family, and other personal expenditures.
Report in the appropriate subitem the total fair value of
all loans to individuals for household, family, and other
personal expenditures (as defined for Schedule HC-C,
item 6) held for trading.

preceding subitems of this item 6. Such loans include
“Loans to depository institutions and acceptances of
other banks,” “Loans to finance agricultural production
and other loans to farmers,” “Loans to foreign governments and official institutions,” “Obligations (other than
securities and leases) of states and political subdivisions
in the U.S.,” and “Other loans” (as defined for Schedule
HC-C, items 2, 3, 7, 8, and 9).
Line Items 7-8

Not applicable.

Line Item 9 Other trading assets.

Report the total fair value of all extensions of credit to
individuals for household, family, and other personal
expenditures arising from credit cards (as defined for
Schedule HC-C, item 6(a)) held for trading.

Report the total fair value of all trading assets that cannot
properly be reported in items 1 through 6. Include
Certificates of Deposit held for trading. Exclude revaluation gains on interest rate, foreign exchange rate, commodity, equity, and credit derivative contracts (report in
item 11 below).

Line Item 6(c)(2) Other revolving credit plans.

Line Item 10 Not applicable.

Report the total fair value of all extensions of credit to
individuals for household, family, and other personal
expenditures arising from prearranged overdraft plans
and other revolving credit plans not accessed by credit
cards (as defined for Schedule HC-C, item 6(b)) held for
trading.

Line Item 11 Derivatives with a positive fair value.

Line Item 6(c)(1) Credit cards.

Line Item 6(c)(3) Automobile loans.
Report the total fair value of all consumer loans arising
from retail sales of passenger cars and other vehicles
such as minivans, vans, sport-utility vehicles, pickup
trucks, and similar light trucks for personal use (as
defined for Schedule HC-C, item 6(c)) held for trading.
Line Item 6(c)(4) Other consumer loans.
Report the total fair value of all other loans to individuals
for household, family, and other personal expenditures
(as defined for Schedule HC-C, item 6(d)) held for
trading.
Line Item 6(c)(3) Other consumer loans.
Report the total fair value of all other loans to individuals
for household, family, and other personal expenditures
(as defined for Schedule HC-C, item 6.c) held for trading.
Line Item 6(d) Other loans.
Report the total fair value of all other loans held for
trading that cannot properly be reported in one of the
HC-D-4

Report the amount of revaluation gains (i.e., assets) from
the ‘‘marking to market’’ of interest rate, foreign exchange
rate, commodity, equity, and credit derivative contracts
held for trading purposes. Revaluation gains and losses
(i.e., assets and liabilities) from the ‘‘marking to market’’
of the reporting holding company’s derivative contracts
executed with the same counterparty that meet the criteria for a valid right of setoff contained in ASC Subtopic
210-20, Balance Sheet – Offsetting (formerly FASB
Interpretation No. 39, Offsetting of Amounts Related to
Certain Contracts) (e.g., those contracts subject to a
qualifying master netting arrangement) may be reported
on a net basis using this item and item 14 below, as
appropriate. (For further information, see the Glossary
entry for ‘‘offsetting.’’)
Line Item 12 Total trading assets.
Report the sum of items 1 through 11. The amount in
column A for this item must equal Schedule HC, item 5,
‘‘Trading assets.’’

LIABILITIES
Line Item 13(a) Liability for short positions.
Report the total fair value of the reporting holding
company’s liabilities resulting from sales of assets that
the reporting holding company does not own (see the
Glossary entry for ‘‘short position’’).
Schedule HC-D

FR Y-9C
June 2013

Schedule HC-D

Line Item 13(a)(1) Equity securities.

Line Item 15 Total trading liabilities.

Report the fair value of the reporting holding company’s
liabilities resulting from sales of equity securities that the
reporting holding company does not own, thereby establishing a short position.

Report the sum of items 13(a), 13(b), and 14. The amount
in column A for this item must equal Schedule HC, item
15, ‘‘Trading liabilities.’’

Line Item 13(a)(2) Debt securities.

Line Item M1 Unpaid principal balance of loans
measured at fair value.

Report the fair value of the reporting holding company’s
liabilities resulting from sales of debt securities that the
reporting holding company does not own, thereby establishing a short position.

Report in the appropriate subitem the total unpaid principal balance outstanding for all loans held for trading
reported in Schedule HC-D, item 6.

Memoranda

Line Item M1(a)
Line Item 13(a)(3) All other assets.
Report the fair value of the reporting holding company’s
liabilities resulting from sales of all assets other than
equity securities or debt securities that the reporting
holding company does not own, thereby establishing a
short position.
Line Item 13(b) All other trading liabilities.
Report the total fair value of all trading liabilities other
than the reporting holding company’s liability for short
positions. Exclude revaluation losses on interest rate,
foreign exchange rate, commodity, equity, and credit
derivative contracts (report in item 14 below).
Line Item 14 Derivatives with a negative fair
value.
Report the amount of revaluation losses (i.e., liabilities)
from the ‘‘marking to market’’ of interest rate, foreign
exchange rate, commodity, equity, and credit derivative
contracts held for trading purposes. Revaluation gains
and losses (i.e., assets and liabilities) from the ‘‘marking
to market’’ of the reporting holding company’s interest
rate, foreign exchange rate, commodity, equity, and credit
derivative contracts executed with the same counterparty
that meet the criteria for a valid right of setoff contained
in ASC Subtopic 210-20, Balance Sheet – Offsetting
(formerly FASB Interpretation No. 39, Offsetting of
Amounts Related to Certain Contracts) (e.g., those contracts subject to a qualifying master netting arrangement)
may be reported on a net basis using this item and item
11 above, as appropriate. (For further information, see
the Glossary entry for ‘‘offsetting.’’)
FR Y-9C
Schedule HC-D

March 2013

Loans secured by real estate.

Report the total unpaid principal balance outstanding for
all loans secured by real estate held for trading reported
in Schedule HC-D, item 6(a), for the fully consolidated
holding company in column A, but with a breakdown of
these loans into seven categories for domestic offices in
column B.
Line Item M1(a)(1) Construction, land
development, and other land loans.
Report the total unpaid principal balance outstanding for
all construction, land development, and other land loans
held for trading reported in Schedule HC-D, item 6(a)(1).
Line Item M1(a)(2)

Secured by farmland.

Report the total unpaid principal balance outstanding for
all loans secured by farmland held for trading reported in
Schedule HC-D, item 6(a)(2).
Line Item M1(a)(3) Secured by 1-4 family
residential properties.
Report in the appropriate subitem the total unpaid principal balance outstanding for all loans secured by 1-4
family residential properties held for trading reported in
Schedule HC-D, item 6(a)(3).
Line Item M1(a)(3)(a) Revolving, open-end loans
secured by 1-4 family residential properties and
extended under lines of credit.
Report the total unpaid principal balance outstanding for
all revolving, open-end loans secured by 1-4 family
residential properties and extended under lines of credit
held for trading reported in Schedule HC-D, item
6(a)(3)(a).
HC-D-5

Schedule HC-D

Line Item M1(a)(3)(b) Closed-end loans secured
by 1-4 family residential properties.
Report in the appropriate subitem the total unpaid principal balance outstanding for all closed-end loans secured
by 1-4 family residential properties held for trading
reported in Schedule HC-D, item 6(a)(3)(b).
Line Item M1(a)(3)(b)(1)

Secured by first liens.

Report the total unpaid principal balance outstanding for
all closed-end loans secured by first liens on 1-4 family
residential properties held for trading reported in Schedule HC-D, item 6(a)(3)(b)(1).
Line Item M1(a)(3)(b)(2)

Secured by junior liens.

Report the total unpaid principal balance outstanding for
all closed-end loans secured by junior liens on 1-4 family
residential properties held for trading reported in Schedule HC-D, item 6(a)(3)(b)(2).
Line Item M1(a)(4) Secured by multifamily (5 or
more) residential properties.
Report the total unpaid principal balance outstanding for
all loans secured by multifamily (5 or more) residential
properties held for trading reported in Schedule HC-D,
item 6(a)(4).
Line Item M1(a)(5) Secured by nonfarm
nonresidential properties.
Report the total unpaid principal balance outstanding for
all loans secured by nonfarm nonresidential properties
held for trading reported in Schedule HC-D, item 6(a)(5).
Line Item M1(b)

Commercial and industrial loans.

Report the total unpaid principal balance outstanding for
all commercial and industrial loans held for trading
reported in Schedule HC-D, item 6(b).
Line Item M1(c) Loans to individuals for
household, family, and other personal expenditures.
Report in the appropriate subitem the total unpaid principal balance outstanding for all loans to individuals for
household, family, and other personal expenditures held
for trading reported in Schedule HC-D, item 6(c).
Line Item M1(c)(1)

Credit cards.

Report the total unpaid principal balance outstanding for
all extensions of credit to individuals for household,
HC-D-6

family, and other personal expenditures arising from
credit cards held for trading reported in Schedule HC-D,
item 6(c)(1).
Line Item M1(c)(2)

Other revolving credit plans.

Report the total unpaid principal balance outstanding for
all extensions of credit to individuals for household,
family, and other personal expenditures arising from
prearranged overdraft plans and other revolving credit
plans not accessed by credit cards held for trading
reported in Schedule HC-D, item 6(c)(2).
Line Item M1(c)(3)

Automobile loans.

Report the total unpaid principal balance outstanding for
all consumer loans arising from retail sales of passenger
cars and other vehicles such as minivans, vans, sportutility vehicles, pickup trucks, and similar light trucks for
personal use held for trading reported in Schedule HC-D,
item 6(c)(3).
Line Item M1(c)(4)

Other consumer loans.

Report the total unpaid principal balance outstanding for
all other loans to individuals for household, family, and
other personal expenditures held for trading reported in
Schedule HC-D, item 6(c)(4).
Line Item M1(d)

Other loans.

Report the total unpaid principal balance outstanding for
all loans held for trading reported in Schedule HC-D,
item 6(d). Such loans include “Loans to depository
institutions and acceptances of other banks,” “Loans to
finance agricultural production and other loans to farmers,” “Loans to foreign governments and official institutions,” “Obligations (other than securities and leases) of
states and political subdivisions in the U.S.,” and “Other
loans” (as defined for Schedule HC-C, items 2, 3, 7, 8,
and 9).
Line Item M2 Loans measured at fair value that
are past due 90 days or more.
Report in the appropriate subitem the total fair value and
unpaid principal balance of all loans held for trading
included in Schedule HC-D, items 6(a) through 6(d), that
are past due 90 days or more as of the report date.
Schedule HC-D

FR Y-9C
September 2011

Schedule HC-D

Line Item M2(a)

Fair value.

Report the total fair value of all loans held for trading
included in Schedule HC-D, items 6(a) through 6(d), that
are past due 90 days or more as of the report date.
Line Item M2(b)

Unpaid principal balance.

Report in the appropriate column the total unpaid principal balance of all loans held for trading included in
Schedule HC-D, items 6(a) through 6(d), that are past
due 90 days or more as of the report date.
Line Item M3 Structured financial products by
underlying collateral or reference assets.
Report in the appropriate subitem the total fair value of
all structured financial products held for trading by the
predominant type of collateral or reference assets supporting the product. The sum of Memorandum items 3(a)
through 3(g) must equal the sum of Schedule HC-D,
items 5(a)(1) through 5(a)(3).
Line Item M3(a) Trust preferred securities issued
by financial institutions.
Report the total fair value of structured financial products
held for trading that are supported predominantly by trust
preferred securities issued by financial institutions.
Line Item M3(b) Trust preferred securities issued
by real estate investment trusts.
Report the total fair value of structured financial products
held for trading that are supported predominantly by trust
preferred securities issued by real estate investment
trusts.
Line Item M3(c)

Corporate and similar loans.

Report the total fair value of structured financial products
held for trading that are supported predominantly by
corporate and similar loans. Exclude securities backed by
loans that are commonly regarded as asset-backed securities rather than collateralized loan obligations in the
marketplace (report in Schedule HC-B, item 5(a)).
Line Item M3(d) 1-4 family residential MBS
issued or guaranteed by U.S. government-sponsored
enterprises (GSEs).
Report the total fair value of structured financial products
held for trading that are supported predominantly by 1-4
FR Y-9C
Schedule HC-D

September 2011

family residential mortgage-backed securities issued or
guaranteed by U.S. government-sponsored enterprises.
Line Item M3(e) 1-4 family residential MBS not
issued or guaranteed by GSEs.
Report the total fair value of structured financial products
held for trading that are supported predominantly by 1-4
family residential mortgage-backed securities not issued
or guaranteed by U.S. government-sponsored enterprises.
Line Item M3(f) Diversified (mixed) pools of
structured financial products.
Report the total fair value of structured financial products
held for trading that are supported predominantly by
diversified (mixed) pools of structured financial products.
Include such products as CDOs squared and cubed (also
known as ‘‘pools of pools’’).
Line Item M3(g)
assets.

Other collateral or reference

Report the total fair value of structured financial products
held for trading that are supported predominantly by
other types of collateral or reference assets not identified
above.
Line Item M4

Pledged trading assets:

Line Item M4(a)

Pledged securities.

Report the total fair value of all securities held for trading
included in Schedule HC-D above that are pledged to
secure deposits, repurchase transactions, or other borrowings (regardless of the balance of the deposits or other
liabilities against which the securities are pledged); as
performance bonds under futures or forward contracts; or
for any other purpose. Include as pledged securities:
(1) Securities held for trading that have been ‘‘loaned’’
in securities borrowing/lending transactions that do
not qualify as sales under ASC Topic 860, Transfers
and Servicing (formerly FASB Statement No. 140,
‘‘Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities,’’ as
amended).
(2) Securities held for trading by consolidated variable
interest entities (VIEs) that can be used only to settle
obligations of the same consolidated VIEs (the
amount of which is also reported in Schedule HC-V,
item 1(h).
HC-D-7

Schedule HC-D

(3) Securities held for trading owned by consolidated
insurance subsidiaries and held in custodial trusts
that are pledged to insurance companies external to
the consolidated holding company.

predominantly loans to individuals, the security should
be reported in Schedule HC-D, Memorandum item 5(c),
as being collateralized by automobile loans.
Line Item M5(a)

Line Item M4(b)

Pledged loans.

Report the total fair value of all loans held for trading
included in Schedule HC-D above that are pledged to
secure deposits, repurchase transactions, or other borrowings (regardless of the balance of the deposits or other
liabilities against which the loans are pledged) or for any
other purpose. Include loans held for trading that have
been transferred in transactions that are accounted for as
secured borrowings with a pledge of collateral because
they do not qualify as sales under ASC Topic 860,
Transfers and Servicing (formerly FASB Statement No.
140, Accounting for Transfers and Servicing of Financial
Assets and Extinguishment of Liabilities, as amended).
Also include loans held for trading by consolidated
variable interest entities (VIEs) that can be used only to
settle obligations of the same consolidated VIEs (the
amount of which is also reported in Schedule HC-V, item
1(h). In general, the pledging of loans is the act of setting
aside certain loans to secure or collateralize holding
company transactions with the holding company continuing to own the loans unless the holding company defaults
on the transaction.
NOTE: Memorandum items 5 through 10 are applicable only to holding companies that reported a quarterly
average for trading assets of $1 billion or more in
Schedule HC-K, item 4(a), for any of the four preceding
quarterly reports.
Line Item M5

Asset-backed securities.

Report in the appropriate subitem the total fair value of
all asset-backed securities, including asset-backed commercial paper, held for trading reported in Schedule
HC-D, items 4 and 5. For purposes of categorizing
asset-backed securities in Schedule HC-D, Memorandum
items 5(a) through 5(f), below, each individual assetbacked security should be included in the item that most
closely describes the predominant type of asset that
collateralizes the security and this categorization should
be used consistently over time. For example, an assetbacked security may be collateralized by automobile
loans to both individuals and business enterprises. If the
prospectus for this asset-backed security or other available information indicates that these automobile loans are
HC-D-8

Credit card receivables.

Report the total fair value of all asset-backed securities
collateralized by credit card receivables, i.e., extensions
of credit to individuals for household, family, and other
personal expenditures arising from credit cards as defined
for Schedule HC-C, item 6(a).
Line Item M5(b)

Home equity lines.

Report the total fair value of all asset-backed securities
collateralized by home equity lines of credit, i.e., revolving, open-end lines of credit secured by 1-to-4 family
residential properties as defined for Schedule HC-C,
item 1(c)(1).
Line Item M5(c)

Automobile loans.

Report the total fair value of all asset-backed securities
collateralized by automobile loans, i.e., loans to individuals for the purpose of purchasing private passenger
vehicles, including minivans, vans, sport-utility vehicles,
pickup trucks, and similar light trucks for personal use.
Such loans are a subset of “Other consumer loans,” as
defined for Schedule HC-C, item 6(c).
Line Item M5(d)

Other consumer loans.

Report the total fair value of all asset-backed securities
collateralized by other consumer loans, i.e., loans to
individuals for household, family, and other personal
expenditures as defined for Schedule HC-C, items 6(b)
and 6(c), excluding automobile loans as described in
Schedule HC-D, Memorandum item 5(c), above.
Line Item M5(e)

Commercial and industrial loans.

Report the total fair value of all asset-backed securities
collateralized by commercial and industrial loans, i.e.,
loans for commercial and industrial purposes to sole
proprietorships, partnerships, corporations, and other
business enterprises, whether secured (other than by real
estate) or unsecured, single-payment or installment, as
defined for Schedule HC-C, item 4.
Line Item M5(f)

Other.

Report the total fair value of all asset-backed securities
collateralized by loans other than those included in
Schedule HC-D

FR Y-9C
March 2013

Schedule HC-D

Schedule HC-D, Memorandum items 5(a) through 5(e),
above, i.e., loans as defined for Schedule HC-C, items 2,
3, and 7 through 9 and lease financing receivables as
defined for Schedule HC-C, item 10.
Line Item M6 Retained beneficial interests in
securitizations (first-loss or equity tranches).
Report the total fair value of assets held for trading that
represent interests that continue to be held by the holding
company following a securitization (as defined by ASC
Topic 860, Transfers and Servicing (formerlyFASB Statement No. 140, Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities) to
the extent that such interests will absorb losses resulting
from the underlying assets before those losses affect
outside investors. Examples of such items include creditenhancing interest-only strips (as defined in the instructions for Schedule HC-R, item 10) and residual interests
in securitization trusts (as defined in the instructions for
Schedule HC-R, item 50).
Line Item M7

Equity securities.

Report in the appropriate subitem the total fair value of
all equity securities held for trading that are included in
Schedule HC-D, item 9, above. Include equity securities
classified as trading with readily determinable fair values
as defined by ASC Topic 320, Investments-Debt and
Equity Securities (formerly FASB Statement No. 115,
Accounting for Certain Investments in Debt and Equity
Securities), and those equity securities that are outside
the scope of ASC Topic 320.
Line Item M7(a)

Readily determinable fair values.

Report the total fair value of all equity securities held for
trading that are within the scope of ASC Topic 320.
Line Item M7(b)

Other.

Report the total fair value of all equity securities held for
trading other than those included in Schedule HC-D,
Memorandum item 7(a), above.
Line Item M8

Loans pending securitization.

Report the total fair value of all loans included in
Schedule HC-D, items 6(a) through 6(d), that are held for
securitization purposes. Report such loans in this item
only if the holding company expects the securitization

FR Y-9C
Schedule HC-D

March 2013

transaction to be accounted for as a sale under ASC Topic
860, Transfers and Servicing (formerly FASB Statement
No. 140, Accounting for Transfers and Servicing of
Financial Assets and Extinguishments of Liabilities).
Line Item M9(a)(1) Gross positive fair value of
commodity contracts.
Report the gross positive fair value of all commodity
contracts that the holding company holds for trading
purposes. Commodity contracts are contracts that have a
return, or a portion of their return, linked to the price of
or to an index of precious metals, petroleum, lumber,
agricultural products, etc.
Line Item M9(a)(2) Gross fair value of physical
commodities held in inventory.
Report the gross fair value of all physical commodities
held in inventory that the holding company holds for
trading purposes. Report the values as reported in HC-D,
item 9, ‘‘Other trading assets.’’
Line Item M9(b)

Other trading assets.

Disclose in Memorandum items 9(b)(1) through 9(b)(3)
each component of Schedule HC-D, item 9, ‘‘Other
trading assets’’ (other than amounts included in Memoranda items 9(a)(1) and 9(a)(2) above), and the fair value
of such component, that is greater than $25,000 and
exceeds 25 percent of the amount reported in item 9 less
amounts reported in Memoranda items 9(a)(1) and 9(a)(2).
For each component of other trading assets that exceeds
this disclosure threshold, describe the component with a
clear but concise caption in Memoranda items 9(b)(1)
through 9(b)(3). These descriptions should not exceed 50
characters in length (including spacing between words).
Line Item M10 Other trading liabilities.
Disclose in Memorandum items 10(a) through 10(c) each
component of Schedule HC-D, item 13(b), “Other trading liabilities,” and the fair value of such component, that
is greater than $25,000 and exceeds 25 percent of the
amount reported for this item. For each component of
other trading liabilities that exceeds this disclosure
threshold, describe the component with a clear but concise caption in Memorandum items 10(a) through 10(c).
These descriptions should not exceed 50 characters in
length (including spacing between words).

HC-D-9

LINE ITEM INSTRUCTIONS FOR

Deposit Liabilities
Schedule HC-E

General Instructions

(7) pass-through reserve balances;

A complete discussion of deposits is included in the
Glossary entry entitled ‘‘deposits.’’ That discussion
addresses the following topics and types of deposits in
detail:

(8) placements and takings; and

(1) FDI Act definition of deposits;
(2) demand deposits;

(9) reciprocal balances.
NOTE: For purposes of this report, IBFs of subsidiary
depository institutions of the reporting holding company
are to be treated as foreign offices and their deposit
liabilities should be excluded from this schedule.

(3) savings deposits;
(4) time deposits;
(5) time certificates of deposit;
(6) time deposits, open account;
(7) transaction accounts;
(8) nontransaction accounts;
(9) NOW accounts;
(10) ATS accounts;
(11) telephone or preauthorized transfer accounts;

Definitions
The term ‘‘deposits’’ is defined in the Glossary and
follows the definition of deposits used in the Federal
Deposit Insurance Act. Reciprocal demand deposits
between the domestic offices of the reporting holding
company and the domestic offices of other depository
institutions that are not consolidated on this report may
be reported net when permitted by generally accepted
accounting principles (GAAP). (See the Glossary entry
for ‘‘reciprocal balances.’’)

(12) money market deposit accounts (MMDAs);

The following are not reported as deposits:

(13) interest-bearing accounts; and

(1) Deposits received in one office of a depository institution for deposit in another office of the same
depository institution.

(14) noninterest-bearing accounts.
Additional discussions pertaining to deposits are also
found under separate Glossary entries for the following:
(1) borrowings and deposits in foreign offices;
(2) brokered deposits;
(3) dealer reserve accounts;
(4) hypothecated deposits;
(5) letters of credit (for letters of credit sold for cash and
travelers’ letters of credit);
(6) overdrafts;
FR Y-9C
Schedule HC-E March 2013

(2) Outstanding drafts (including advices or authorizations to charge the depository institution’s balance in
another depository institution) drawn in the regular
course of business by the reporting depository institution on other depository institutions, including
so-called ‘‘suspense depository accounts’’ (report as
a deduction from the related ‘‘due from’’ account).
(3) Trust funds held in the bank’s own trust department
that the bank keeps segregated and apart from its
general assets and does not use in the conduct of its
business.
HC-E-1

Schedule HC-E

(4) Deposits accumulated for the payment of personal
loans (i.e., hypothecated deposits), which should be
netted against loans in Schedule HC-C, Loans and
Lease Financing Receivables.
(5) All obligations arising from assets sold under agreements to repurchase.
(6) Overdrafts in deposit accounts. Overdrafts are to be
reported as loans in Schedule HC-C, and not as
negative deposits. Overdrafts in a single type of
related transaction accounts (e.g., related demand
deposits or related NOW accounts, but not a combination of demand deposit accounts and NOW
accounts) of a single legal entity that are established
under a bona fide cash management arrangement
by this legal entity are not to be classified as loans
unless there is a net overdraft position in the accounts
taken as a whole. Such accounts are regarded as, and
function as, one account rather than as multiple
separate accounts.
(7) Time deposits sold (issued) by a subsidiary bank of
the consolidated holding company that have been
purchased subsequently by a holding company subsidiary in the secondary market (typically as a result
of the holding company’s trading activities) and have
not resold as of the report date. For purposes of these
reports, a holding company (or its subsidiaries) that
purchases a time deposit a subsidiary has issued is
regarded as having paid the time deposit prior to
maturity. The effect of the transaction is that the
consolidated holding company has cancelled a liability as opposed to having acquired an asset for its
portfolio.
The following are reported as deposits:
(1) Deposits of trust funds standing to the credit of
other banks and all trust funds held or deposited in
any department of a subsidiary depository institution of the reporting holding company other than
the trust department.
(2) Escrow funds.
(3) Payments collected by a depository institution subsidiary on loans secured by real estate and other
loans serviced for others that have not yet been
remitted to the owners of the loans.
(4) Credit balances resulting from customers’ overpayments of account balances on credit cards and
related plans.
HC-E-2

(5) Funds received or held in connection with checks
or drafts drawn by a subsidiary depository institution of the reporting holding company and drawn
on, or payable at or through, another depository
institution either on a zero-balance account or on an
account that is not routinely maintained with sufficient balances to cover checks drawn in the normal
course of business (including accounts where funds
are remitted by a subsidiary depository institution
of the reporting holding company only when it has
been advised that the checks or drafts have been
presented).
(6) Funds received or held in connection with traveler’s checks and money orders sold (but not drawn)
by a subsidiary depository institution of the reporting holding company, until the proceeds of the sale
are remitted to another party, and funds received or
held in connection with other such checks used (but
not drawn) by a subsidiary depository institution of
the reporting holding company, until the amount of
the checks is remitted to another party.
(7) Checks drawn by a subsidiary depository institution
of the reporting holding company on, or payable at
or through, a Federal Reserve Bank or a Federal
Home Loan Bank.
(8) Refundable loan commitment fees received or held
by a subsidiary depository institution of the reporting holding company prior to loan closing.
(9) Refundable stock subscription payments received
or held by the reporting holding company prior to
the issuance of the stock. (Report nonrefundable
stock subscription payments in Schedule HC-G,
item 4, ‘‘Other’’ liabilities.)
(10) Improperly executed repurchase agreement sweep
accounts (repo sweeps). According to Section 360.8
of the FDIC’s regulations, an ‘‘internal sweep
account’’ is ‘‘an account held pursuant to a contract
between an insured depository institution and its
customer involving the pre-arranged, automated
transfer of funds from a deposit account to . . .
another account or investment vehicle located
within the depository institution.’’ When a repo
sweep from a deposit account is improperly executed
by an institution, the customer obtains neither an
ownership interest in identified assets subject to a
repurchase agreement nor a perfected security interest in the applicable assets. In this situation, the
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FR Y-9C
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Schedule HC-E

institution should report the swept funds as deposit
liabilities, not as repurchase agreements, beginning
July 1, 2009.
(11) The unpaid balance of money received or held by
the reporting institution that the reporting institution promises to pay pursuant to an instruction
received through the use of a card, or other payment code or access device, issued on a prepaid or
prefunded basis.
In addition, the gross amount of debit items (‘‘throwouts,’’ ‘‘bookkeepers’ cutbacks,’’ or ‘‘rejects’’) that cannot be posted to the individual deposit accounts without
creating overdrafts or for some other reason, but which
have been charged to the control accounts of the various
deposit categories on the general ledger, should be credited to (added back to) the appropriate deposit control
totals and reported in Schedule HC, item 11, ‘‘Other
assets.’’
Line Item 1 Deposits held in domestic offices of
commercial bank subsidiaries of the reporting
holding company.
Report in items 1(a) through 1(e) below deposits held
in domestic offices of the commercial bank subsidiaries
of the reporting holding company that are consolidated
by the holding company on this report.
For purposes of this item, commercial bank subsidiaries
cover all banks that file the commercial bank Consolidated Reports of Condition and Income (FFIEC 031,
041). See the Glossary entry for ‘‘Domestic Office’’ for
the definition of this term.
If the reporting holding company consolidates a subsidiary foreign bank on this report, items 1(a) through 1(e)
must also include deposits held in the U.S. offices of such
foreign bank subsidiaries.

than seven days notice, or for which the bank subsidiary does not reserve the right to require at least
seven days written notice of an intended withdrawal.
(2) Unpaid depositors’ checks that have been certified.
(3) Cashiers’ checks, money orders, or other officers’
checks issued for any purpose including those issued
in payment for services, dividends, or purchases that
are drawn on a consolidated bank subsidiary of the
reporting holding company by any of its duly authorized officers and that are outstanding on the report
date.
(4) Outstanding travelers’ checks, travelers’ letters of
credit, or other letters of credit (less any outstanding
drafts accepted thereunder) sold for cash or its
equivalent by the consolidated holding company
organization or its agents.
(5) Outstanding drafts and bills of exchange accepted by
the consolidated holding company organization or its
agents for money or its equivalent, including drafts
accepted against a letter of credit issued for money or
its equivalent.
(6) Checks or drafts drawn by, or on behalf of, a
non-U.S. office of a subsidiary bank of the reporting
holding company on an account maintained at a U.S.
office of the bank subsidiary. Such drafts are, for the
Consolidated Financial Statements for Holding Companies, the same as officers’ checks. This would
include ‘‘London checks,’’ ‘‘Eurodollar bills payable
checks,’’ and any other credit items that the domestic
bank issues in connection with such transactions.
Line Item 1(b) Interest-bearing demand deposits
NOW, ATS, and other transaction accounts.

Report all noninterest-bearing deposits, including any
matured time or savings deposits that have not automatically been renewed, as defined in the Glossary entry for
‘‘deposits.’’

Report in this item all interest-bearing demand deposits,
all accounts subject to negotiable orders of withdrawal
(i.e., NOW accounts), all ATS accounts (that is, accounts
subject to automatic transfer from savings accounts), and
all other transaction accounts, excluding noninterestbearing demand deposits.

Include the following:

Other transaction accounts include the following:

(1) Noninterest-bearing deposits that are payable immediately on demand or issued with an original maturity
of less than seven days, or that are payable with less

(1) Accounts (other than MMDAs) that permit third
party payments through automated teller machines
(ATMs) or remote service units (RSUs).

Line Item 1(a) Noninterest-bearing balances.

FR Y-9C
Schedule HC-E

June 2013

HC-E-3

Schedule HC-E

(2) Accounts (other than MMDAs) that permit third
party payments through the use of checks, drafts,
negotiable instruments, debit cards, or other similar
items.
(3) Accounts (other than MMDAs) if more than six of
the following transactions per calendar month are
permitted to be made by telephone or preauthorized
order or instruction:
(a) payments or transfers to third parties;
(b) transfers to another account of the depositor at
the same institution; and
(c) transfers to an account at another depository
institution.
Line Item 1(c) Money market deposit accounts
and other savings accounts.
Report in this item all savings deposits held in the
subsidiary commercial banks consolidated in this report
by the reporting holding company, other than NOW
accounts, ATS accounts, or other transaction accounts
that are in the form of savings deposits.
Include the following in this item:
(1) Money market deposit accounts (MMDAs).
(2) Savings deposits subject to telephone and preauthorized transfers where the depositor is not permitted or
authorized to make more than six withdrawals per
month for purposes of transferring funds to another
account or for making a payment to a third party
by means of preauthorized or telephone agreement,
order, or instruction.
(3) Savings deposits subject to no more than six transfers
per month for purposes of covering overdrafts (i.e.,
overdraft protection plan accounts).
(4) All other savings deposits that are not classified as
transaction accounts (e.g., regular savings and passbook savings accounts).
(5) Interest paid by crediting the savings deposit accounts
defined by paragraphs (1) through (4) in this item.
Exclude the following from this item:
(1) NOW accounts (including ‘‘Super NOWs’’) and ATS
accounts (report in item 1(b) above).
HC-E-4

(2) Overdraft protection plan accounts that permit more
than six transfers per month (report in item 1(a) as a
demand deposit).
(3) Savings deposits subject to telephone or preauthorized transfer (report in item 1(b) above), unless the
depositor is not permitted or not authorized to make
more than six withdrawals per month for purposes of
transferring funds to another account or for making a
payment to a third party by means of preauthorized
or telephone agreement, order, or instruction.
(4) Special passbook or statement accounts, such as
‘‘90-day notice accounts,’’ ‘‘golden passbook
accounts,’’ or deposits labeled as ‘‘savings certificates,’’ that have a specified original maturity of
seven days or more (report as time deposits in
item 1(d) or 1(e) below).
(5) Interest accrued on savings deposits but not yet paid
or credited to a deposit account (exclude from this
schedule and report in Schedule HC, item 20, ‘‘Other
liabilities’’).
Line Item 1(d) Time deposits of less than
$100,000.
Report in this item all time deposits with balances of less
than $100,000 that are held in domestic offices of the
commercial bank subsidiaries of the reporting holding
company. This item includes both time certificates
of deposit and open-account time deposits with balances
of less than $100,000, regardless of negotiability or
transferability.
Include the following:
(1) Time deposits (as defined in the Glossary entry for
‘‘deposits’’), which are deposits with original maturities of seven days or more, that are not classified as
transaction accounts and that have balances of less
than $100,000.
(2) Interest paid by crediting nontransaction time deposit
accounts with balances of less than $100,000.
(3) Time deposits issued to deposit brokers in the form
of large ($100,000 or more) certificates of deposit
that have been participated out by the broker in
shares of less than $100,000. In addition, if the bank
subsidiary has issued a master certificate of deposit to
a deposit broker in an amount that exceeds $100,000
and under which brokered certificates of deposit are
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FR Y-9C
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Schedule HC-E

issued in $1,000 amounts (so-called ‘‘retail brokered
deposits’’), individual depositors who purchase multiple certificates issued by the bank subsidiary normally do not exceed the applicable deposit insurance
limit (either $100,000 or $250,000). Under current
deposit insurance rules the deposit broker is not
required to provide information routinely on these
purchasers and their account ownership capacity to
the bank subsidiary issuing the deposits. If this
information is not readily available to the issuing
bank subsidiary, these brokered certificates of deposit
in $1,000 amounts should be reported in this item as
time deposits of less than $100,000.
Exclude from this item all time deposits with balances of
$100,000 or more (report in item 1(e) below).
Line Item 1(e) Time deposits of $100,000 or more.
Report in this item all time deposits, including time
certificates of deposit and open-account time deposits
with balances of $100,000 or more, regardless of negotiability or transferability that are held in the commercial
bank subsidiaries of the reporting holding company.
Include the following:
(1) Time deposits (as defined in the Glossary entry for
‘‘deposits’’), which are deposits with original maturities of seven days or more, that are not classified
as transaction accounts and that have balances of
$100,000 or more.
(2) Interest paid by crediting nontransaction time deposit
accounts with balances of $100,000 or more.
Exclude the following:
(1) All time deposits issued to deposit brokers in the
form of large ($100,000 or more) certificates of
deposit that have been participated out by the broker
in shares of less than $100,000 (report in item 1(d)).
(2) All time deposits with balances of less than $100,000
(report in item 1(d)),
NOTE: Holding companies should include as time deposits of their commercial bank subsidiaries of $100,000 or
more those time deposits originally issued in denominations of less than $100,000 but that, because of interest
paid or credited, or because of additional deposits, now
have a balance of $100,000 or more.
FR Y-9C
Schedule HC-E

June 2013

Line Item 2 Deposits held in domestic offices of
other depository institutions that are subsidiaries of
the reporting holding company.
NOTE: Items 2(a) through 2(e) are to be completed only
by holding companies that have depository institutions
other than banks as subsidiaries.
Report in items 2(a) through 2(e) below deposits held in
domestic offices of other depository institutions that are
subsidiaries of the reporting holding company and that
are consolidated by the holding company on this report.
For purposes of this item, other depository institutions
cover depository institutions other than commercial
banks (as defined in item 1 of this schedule) that are
consolidated subsidiaries of the reporting holding company. Such depository institutions may include savings
and loan or building and loan associations, depository
trust companies, or other institutions that accept deposits
that do not submit the commercial bank Reports of
Condition and Income (FFIEC 031, 041).
Exclude Edge and Agreement Corporations from the
coverage of ‘‘other depository institutions’’ for purposes
of this item. Domestic offices are those offices located in
the fifty states of the United States and the District of
Columbia.
Line Item 2(a) Noninterest-bearing balances.
Report all noninterest-bearing deposits, including any
matured time or savings deposits that have not automatically been renewed, as defined in the Glossary entry for
‘‘deposits,’’ that are held in domestic offices of ‘‘other
depository institutions’’ that are subsidiaries consolidated
on the reporting holding company’s financial statements.
Include any deposit account on which the issuing depository institution pays no compensation.
Line Item 2(b) Interest-bearing demand deposits,
NOW, ATS, and other transaction accounts.
Report in this item all interest-bearing demand deposits,
all accounts subject to negotiable orders of withdrawal
(i.e., NOW accounts), all ATS accounts (that is, accounts
subject to automatic transfer from savings accounts), and
all other transaction accounts that are held in domestic
offices of the ‘‘other depository institution’’ subsidiaries
of the reporting holding company.
Other transaction accounts include the following:
HC-E-5

Schedule HC-E

(1) Accounts (other than MMDAs) that permit third
party payments through automated teller machines
(ATMs) or remote service units (RSUs).
(2) Accounts (other than MMDAs) that permit third
party payments through the use of checks, drafts,
negotiable instruments, debit cards, or other similar
items.
(3) Accounts (other than MMDAs) if more than six of
the following transactions per calendar month are
permitted to be made by telephone or preauthorized
order or instruction:
(a) payments or transfers to third parties;
(b) transfers to another account of the depositor at
the same institution; and
(c) transfers to an account at another depository
institution.
Line Item 2(c) Money market deposit accounts
and other savings accounts.

(1) NOW accounts and ATS accounts (report in item 2(b)
above).
(2) Overdraft protection plan accounts that permit more
than six transfers per month (report in item 2(a) as
noninterest-bearing balances).
(3) Savings deposits subject to telephone or preauthorized transfer (report in item 2(b) above), unless the
depositor is not permitted or not authorized to make
more than six withdrawals per month for purposes of
transferring funds to another account or for making a
payment to a third party by means of preauthorized
or telephone agreement, order, or instruction.
(4) Interest accrued on savings deposits but not yet paid
or credited to a deposit account (exclude from this
schedule and report in Schedule HC, item 20, ‘‘Other
liabilities’’).
Line Item 2(d) Time deposits of less than
$100,000.

Report in this item all savings deposits held in the
subsidiary depository institutions (other than commercial
banks) consolidated in this report by the reporting holding company, other than NOW accounts, ATS accounts,
or other transaction accounts that are in the form of
savings deposits.

Report in this item all time deposits with balances of less
than $100,000 that are held in domestic offices of ‘‘other
depository institutions’’ (other than commercial banks),
as defined in item 2 above that are subsidiaries of the
reporting holding company. This item includes both time
certificates of deposit and open-account time deposits
with balances of less than $100,000, regardless of negotiability or transferability.

Include in this item the following:

Include the following:

(1) Savings deposits subject to telephone and preauthorized transfers where the depositor is not permitted or
authorized to make more than six withdrawals per
month for purposes of transferring funds to another
account or for making a payment to a third party
by means of preauthorized or telephone agreement,
order, or instruction.

(1) Time deposits (as defined in the Glossary entry for
‘‘deposits’’), which are deposits with original maturities of seven days or more, that are not classified as
transaction accounts and that have balances of less
than $100,000.

(2) Savings deposits subject to no more than six transfers
per month for purposes of covering overdrafts (i.e.,
overdraft protection plan accounts).
(3) All other savings deposits that are not classified as
transaction accounts (e.g., regular savings and passbook savings accounts).
(4) Interest paid by crediting the savings deposit accounts
defined by paragraphs (1) through (4) in this item.
Exclude from this item the following:
HC-E-6

(2) Interest paid by crediting nontransaction time deposit
accounts with balances of less than $100,000.
(3) Time deposits issued to deposit brokers in the form
of large ($100,000 or more) certificates of deposit
that have been participated out by the broker in
shares of less than $100,000. In addition, if the
depository institution has issued a master certificate
of deposit to a deposit broker in an amount that
exceeds $100,000 and under which brokered certificates of deposit are issued in $1,000 amounts (socalled ″retail brokered deposits″), individual depositors who purchase multiple certificates issued by the
Schedule HC-E

FR Y-9C
June 2013

Schedule HC-E

depository institution normally do not exceed the
applicable deposit insurance limit (currently
$250,000). Under current deposit insurance rules the
deposit broker is not required to provide information
routinely on these purchasers and their account ownership capacity to the depository institution issuing
the deposits. If this information is not readily available to the issuing depository institution, these brokered certificates of deposit in $1,000 amounts
should be reported in this item as time deposits of
less than $100,000.
Exclude from this item all time deposits with balances of
$100,000 or more (report in item 2(e) below).
Line Item 2(e) Time deposits of $100,000 or more.
Report in this item all time deposits, including time
certificates of deposit and open-account time deposits
with balances of $100,000 or more, regardless of negotiability or transferability that are held in depository
institutions (other than commercial banks) that are subsidiaries of the reporting holding company.
Include the following:
(1) Time deposits (as defined in the Glossary entry for
‘‘deposits’’), which are deposits with original maturities of seven days or more, that are not classified as
transaction accounts and that have balances of
$100,000 or more.
(2) Interest paid by crediting nontransaction time deposit
accounts with balances of $100,000 or more.
Exclude the following:
(1) All time deposits issued to deposit brokers in the
form of large ($100,000 or more) certificates of
deposit that have been participated out by the broker
in shares of less than $100,000 (report in item 2(d)).
(2) All time deposits with balances of less than $100,000
(report in item 2(d)),
NOTE: Holding companies should include as time deposits held in their depository institution subsidiaries (other
than commercial banks) with balances of $100,000 or
more, those time deposits originally issued in denominations of less than $100,000 but that, because of interest
paid or credited, or because of additional deposits, now
have a balance of $100,000 or more.
FR Y-9C
Schedule HC-E

June 2013

Memoranda
Line Item M1 Brokered deposits less than
$100,000 with a remaining maturity of one year or
less.
Report in this item those brokered time deposits included
in items 1 or 2 above with balances of less than $100,000
with a remaining maturity of one year or less and are held
in domestic offices of commercial banks or other depository institutions that are subsidiaries of the reporting
holding company. Remaining maturity is the amount of
time remaining from the report date until the final
contractual maturity of a brokered deposit. Include in this
item time deposits issued to deposit brokers in the form
of large ($100,000 or more) certificates of deposit that
have been participated out by the broker in shares of less
than $100,000. Also report in this item all brokered
demand and savings deposits with balances of less than
$100,000. See the Glossary entries for ‘‘Brokered deposits’’ and ‘‘Brokered retail deposits’’ for additional
information.
Line Item M2 Brokered deposits less than
$100,000 with a remaining maturity of more than
one year.
Report in this item those brokered time deposits included
in items 1 or 2 above with balances of less than $100,000
with a remaining maturity of more than one year and are
held in domestic offices of commercial banks or other
depository institutions that are subsidiaries of the reporting holding company. Remaining maturity is the amount
of time remaining from the report date until the final
contractual maturity of a brokered deposit. Include in this
item time deposits issued to deposit brokers in the form
of large ($100,000 or more) certificates of deposit that
have been participated out by the broker in shares of less
than $100,000. See the Glossary entries for ‘‘Brokered
deposits’’ and ‘‘Brokered retail deposits’’ for additional
information.
Line Item M3 Time deposits of $100,000 or more
with a remaining maturity of one year or less.
Report in this item time deposits included in items 1(e)
and 2(e) above that are issued in denominations of
$100,000 or more with a remaining maturity of one year
or less. Remaining maturity is the amount of time
remaining from the report date until the final contractual
maturity of a time deposit. Exclude from this item time
HC-E-7

Schedule HC-E

deposits issued to deposit brokers in the form of large
($100,000 or more) certificates of deposit that have been
participated out by the broker in shares of less than
$100,000.

amount of time remaining from the report date until the
final contractual maturity of a time deposit. The time
deposits included in this item will also have been
included in Schedule HC, item 13(b).

Line Item M4 Foreign office time deposits with a
remaining maturity of one year or less.
Report all time deposits in foreign offices with remaining
maturities of one year or less. Remaining maturity is the

HC-E-8

Schedule HC-E

FR Y-9C
June 2013

LINE ITEM INSTRUCTIONS FOR

Other Assets
Schedule HC-F

General Instructions
Complete this schedule for the fully consolidated holding
company. Eliminate all intercompany balances between
offices, subsidiaries, and other entities included in the
scope of the consolidated holding company.
Line Item 1 Accrued interest receivable.
Report the amount of interest earned or accrued on
earning assets and applicable to current or prior periods
that has not yet been collected. Accrued interest on
securities purchased may be reported in this item, or in
item 6 below, if accounted for separately from ‘‘accrued
interest receivable’’ in the holding company’s records.
Exclude retained interest in accrued interest receivable
related to securitized credit cards (report in Schedule
HC-F, item 6).
Line Item 2 Net deferred tax assets.
Report the net amount after offsetting deferred tax assets
(net of valuation allowance) and deferred tax liabilities
measured at the report date for a particular tax jurisdiction if the net result is a debit balance. If the result for a
particular tax jurisdiction is a net credit balance, report
the amount in Schedule HC-G, item 2, ‘‘Net deferred tax
liabilities.’’ If the result for each tax jurisdiction is a
net credit balance, enter a zero or the word ‘‘none’’ in this
item. (A holding company may report a net deferred tax
debit, or asset, for one tax jurisdiction, such as for federal
income tax purposes, and also report at the same time a
net deferred tax credit, or liability, for another tax
jurisdiction, such as for state or local income tax purposes.)
For further information on calculating deferred taxes for
different tax jurisdictions, see the Glossary entry for
‘‘income taxes.’’
FR Y-9C
Schedule HC-F March 2013

Line Item 3 Interest-only strips receivable (not in
the form of a security) on:
As defined in ASC Topic 860, Transfers and Servicing
(formerly FASB Statement No. 140, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended), an interest-only
strip receivable is the contractual right to receive some or
all of the interest due on a bond, mortgage loan, collateralized mortgage obligation, or other interest-bearing
financial asset. This includes, for example, contractual
rights to future interest cash flows that exceed contractually specified servicing fees on financial assets that have
been sold. Report in the appropriate subitem interest-only
strips receivable not in the form of a security that are
measured at fair value like available-for-sale securities.1
Report unrealized gains (losses) on these interest-only
strips receivable in Schedule HC, item 26(b), ‘‘Accumulated other comprehensive income.’’
Exclude from this item interest-only strips receivable in
the form of a security, which should be reported as
available-for-sale securities in Schedule HC, item 2(b),
or as trading assets in Schedule HC, item 5, as appropriate. Also exclude interest-only strips not in the form of
a security that are held for trading, which should be
reported in Schedule HC, item 5.
Line Item 3(a) Mortgage loans.
Report the fair value of interest-only strips receivable
(not in the form of a security) on mortgage loans.
Line Item 3(b) Other financial assets.
Report the fair value of interest-only strips receivable
(not in the form of a security) on financial assets other
than mortgage loans.
1. An interest-only strip receivable is not in the form of a security if the
strip does not meet the definition of a security in ASC Topic 320,
Investments-Debt and Equity Securities (formerly FASB Statement No.
115, Accounting for Certain Investments in Debt and Equity Securities).

HC-F-1

Schedule HC-F

Line Item 4 Equity securities that do not have
readily determinable fair values.
Report the historical cost of equity securities without
readily determinable fair values. These equity securities
are outside the scope of ASC Topic 320, InvestmentsDebt and Equity Securities (formerly FASB Statement
No. 115, Accounting for Certain Investments in Debt and
Equity Securities). An equity security does not have a
readily determinable fair value if sales or bid-and-asked
quotations are not currently available on a securities
exchange registered with the Securities and Exchange
Commission (SEC) and are not publicly reported by the
National Association of Securities Dealers Automated
Quotations systems or the National Quotation Bureau.
The fair value of an equity security traded only in a
foreign market is not of a breadth and scope comparable
to one of the U.S. markets referenced above.
Equity securities that do not have readily determinable
fair values may have been purchased by the reporting
holding company or acquired for debts previously contracted.
Include in this item:
(1) Paid-in stock of a Federal Reserve Bank.
(2) Common and preferred stocks that do not have
readily determinable fair values, such as stock of
bankers’ banks and Class B voting common stock of
the Federal Agricultural Mortgage Corporation
(Farmer Mac).
(3) Stock of a Federal Home Loan Bank.
(4) ‘‘Restricted stock,’’ as defined in ASC Topic 320,
i.e., equity securities for which sale is restricted by
governmental or contractual requirement (other than
in connection with being pledged as collateral),
except if that requirement terminates within one year
or if the holder has the power by contract or otherwise to cause the requirement to be met within one
year.
(5) Participation certificates issued by a Federal Intermediate Credit Bank, which represent nonvoting stock
of the bank.
(6) Minority interests held by the reporting holding
company in any company not meeting the definition
of associated company, except minority holdings that
indirectly represent premises of the holding company
HC-F-2

(report in Schedule HC, item 6), other real estate
owned (report in Schedule HC, item 7), or investments in real estate ventures (report in Schedule HC,
item 9), provided that the fair value of any capital
stock representing the minority interest is not readily
determinable. (See the Glossary entry for ‘‘subsidiaries’’ for the definition of associated company.)
(7) Equity holdings in those corporate ventures over
which the reporting bank does not exercise significant influence, except equity holdings that indirectly
represent premises of the holding company (report in
Schedule HC, item 6), other real estate owned (report
in Schedule HC, item 7), or investments in real estate
ventures (report in Schedule HC, item 9). (See the
Glossary entry for ‘‘subsidiaries’’ for the definition of
corporate joint venture.)
Exclude from this item:
(1) Investments in subsidiaries that have not been consolidated; associated companies; corporate joint ventures, unincorporated joint ventures, and general
partnerships over which the holding company exercises significant influence; and noncontrolling investments in certain limited partnerships and limited
liability companies (described in the Glossary entry
for ‘‘equity method of accounting’’) (report in Schedule HC, item 8, ‘‘Investments in unconsolidated
subsidiaries and associated companies,’’ or item 9,
‘‘Direct and indirect investments in real estate ventures,’’ as appropriate).
(2) Preferred stock that by its terms either must be
redeemed by the issuing enterprise or is redeemable
at the option of the investor (report in Schedule HC-B, item 6, ‘‘Other debt securities’’).
Line Item 5 Life insurance assets.
Report in the appropriate subitem the amount of the
holding company’s general account, separate account,
and hybrid account holdings of life insurance that could
be realized under the insurance contracts as of the report
date. In general, this amount is the cash surrender value
reported to the holding company by the insurance carrier,
less any applicable surrender charges not reflected by the
carrier in the reported cash surrender value, on all forms
of permanent life insurance policies owned by the holding company, its consolidated subsidiaries, and grantor
(rabbi) trusts established by the holding company or its
consolidated subsidiaries, regardless of the purposes for
Schedule HC-F

FR Y-9C
March 2013

Schedule HC-F

acquiring the insurance. A holding company should also
consider any additional amounts included in the contractual terms of the insurance policy in determining the
amount that could be realized under the insurance contract. For further information, see the Glossary entry for
‘‘bank-owned life insurance.’’
Permanent life insurance refers to whole and universal
life insurance, including variable universal life insurance.
Purposes for which insurance may be acquired include
offsetting pre- and post-retirement costs for employee
compensation and benefit plans, protecting against the
loss of key persons, and providing retirement and death
benefits to employees.
Include as life insurance assets the holding company’s
interest in insurance policies under split-dollar life insurance arrangements with directors, officers, and employees under both the endorsement and collateral assignment
methods.
Line Item 5(a) General account life insurance
assets.
Report the amount of the holding company’s holdings of
life insurance assets associated with general account
insurance policies. In a general account life insurance
policy, the general assets of the insurance company
issuing the policy support the policy’s cash surrender
value.
Also include the portion of the carrying value of:
(1) Separate account policies that represents general
account claims on the insurance company, such as
realizable deferred acquisition costs and mortality
reserves; and
(2) Hybrid account policies that represents general
account claims on the insurance company, such as
any shortfall in the value of the separate account
assets supporting the cash surrender value of the
policies.
Line Item 5(b) Separate account life insurance
assets.
Report the amount of the holding company’s holdings of
life insurance assets associated with separate account
insurance policies. In a separate account policy, the
policy’s cash surrender value is supported by assets
segregated from the general assets of the insurance
carrier. Under such an arrangement, the policyholder
FR Y-9C
Schedule HC-F

March 2013

neither owns the underlying separate account created by
the insurance carrier on its behalf nor controls investment
decisions in the underlying account, but does assume all
investment and price risk.
Separate accounts are employed by life insurers to meet
specific investment objectives of policyholders. The
accounts are often maintained as separate accounting and
reporting entities for pension plans as well as fixed
benefit, variable annuity, and other products. Investment
income and investment gains and losses generally accrue
directly to such policyholders and are not accounted for
on the general accounts of the insurer. On the books of
the insurer, the carrying values of separate account assets
and liabilities usually approximate each other with little
associated capital. Because they are legally segregated,
the assets of each separate account are not subject to
claims on the insurer that arise out of any other business
of the insurance company.
Line Item 5(c) Hybrid account life insurance
assets.
Report the amount of the holding company’s holdings of
life insurance assets associated with hybrid account
insurance policies. A hybrid account insurance policy
combines features of both general and separate account
insurance products. Similar to a general account life
insurance policy, a hybrid policy offers a guaranteed
minimum crediting rate, does not carry market value risk,
and does not require stable value protection. However,
like a separate account life insurance policy, a hybrid
policy’s cash surrender value is supported by assets
segregated from the general assets of the insurance
carrier. Because they are legally segregated, the assets of
each separate account are not subject to claims on the
insurer that arise out of any other business of the
insurance company. Additionally, the holding company
holding the hybrid account life insurance policy is able to
select the investment strategy in which the insurance
premiums are invested. Under such an arrangement, the
policyholder neither owns the underlying separate account
created by the insurance carrier on its behalf nor controls
investment decisions in the underlying account.
Line Item 6 Other.
Report the amount of all other assets (other than those
reported in Schedule HC-F, items 1, 2, 3, 4, and 5 above)
which cannot properly be reported in Schedule HC,
items 1 through 10.
HC-F-3

Schedule HC-F

Include as all other assets:
(1) Prepaid expenses i.e., those applicable as a charge
against earnings in future periods.
(2) Cost of issuing subordinated notes and debentures
and the cost of issuing notes payable to unconsolidated special purpose entities that issue trust preferred securities, net of accumulated amortization.
(3) Automobiles, boats, equipment, appliances, and
similar personal property repossessed or otherwise
acquired for debts previously contracted.
(4) Derivative instruments that have a positive fair
value that the holding company holds for purposes
other than trading. For further information, see
Glossary entry for ‘‘derivative contracts.’’
(5) Accrued interest on securities purchased (if
accounted for separately from ‘‘accrued interest
receivable’’ in the holding company’s records).
(6) Cash items not conforming to the definition of
‘‘Cash items in process of collection’’ found in the
instruction to Schedule HC, item 1(a).
(7) Credit or debit card sales slips in process of collection until the reporting holding company has been
notified that it has been given credit (report thereafter in Schedule HC, item 1(a), ‘‘Noninterest-bearing
balances and currency and coin’’).
(8) Purchased computer software, net of accumulated
amortization, and unamortized costs of computer
software to be sold, leased, or otherwise marketed
capitalized in accordance with the provisions of
ASC Subtopic 985-20, Software – Costs of Software to Be Sold, Leased or Marketed (formerly
FASB Statement No. 86, Accounting for the Cost of
Computer Software to be Sold, Leased, or Otherwise Marketed).
(9) Bullion (e.g., gold or silver) not held for trading
purposes.
(10) Original art objects, including paintings, antique
objects, and similar valuable decorative articles
(report at cost unless there has been a decline in
value, judged to be other than temporary, in which
case the object should be written down to its fair
value).
(11) Securities or other assets held in charitable trusts
(e.g., Clifford Trusts).
HC-F-4

(12) The full amount (with the exceptions noted below)
of customers’ liability to the reporting holding
company on drafts and bills of exchange that have
been accepted by the reporting holding company, or
by others for its account, and are outstanding. The
amount of customers’ liability to the reporting
holding company on its acceptances that have not
yet matured should be reduced only when: (a) the
customer anticipates its liability to the reporting
holding company on an outstanding acceptance by
making a payment to the holding company in
advance of the acceptance’s maturity that immediately reduces the customer’s indebtedness to the
holding company on such an acceptance; or (b) the
reporting holding company acquires and holds its
own acceptance. See the Glossary entry for ‘‘bankers acceptances’’ for further information.
(13) Furniture and equipment rented to others under
operating leases, net of accumulated depreciation.
(14) Ground rents.
(15) Customers’ liability for deferred payment letters of
credit.
(16) Reinsurance recoverables of insurance subsidiaries
from unaffiliated reinsurers only. (Also report, as
appropriate, in Schedule HC-I).
(17) ‘‘Separate account assets’’ of insurance subsidiaries. (Also report, as appropriate, in Schedule
HC-I).
(18) The positive fair value of unused loan commitments (not accounted for as derivatives) that the
holding company has elected to report at fair value
under a fair value option.
(19) Retained interests in accrued interest receivable
related to securitized credit cards. For further information, see the Glossary entry for ‘‘accrued interest
receivable related to credit card securitizations.’’
(20) Indemnification assets arising from loss-sharing
agreements with the FDIC covering specified assets
acquired from failed insured depository institutions
or otherwise purchased from the FDIC. (Exclude
the assets covered by FDIC loss-sharing agreements from this component of ‘‘Other’’ assets.

Schedule HC-F

FR Y-9C
September 2013

Schedule HC-F

Report each covered asset in the balance sheet
category appropriated to the asset on Schedule HC,
e.g., report covered held-for-investment loans in
Schedule HC, item 4(b), ‘‘Loans and leases, net of
unearned income.’’)
Exclude from all other assets:
(1) Redeemed U.S. savings bonds and food stamps
(report in Schedule HC, item 1(a), ‘‘Noninterestbearing balances and currency and coin’’).
(2) Real estate owned or leasehold improvements to
property intended for future use as premises of the
holding company (report in Schedule HC, item 6,
‘‘Premises and fixed assets’’).

estate acquired through foreclosure and real estate
acquired by deed in lieu of foreclosure), even if the
holding company has not yet received title to the
property, and real estate collateral underlying a loan
when the holding company has obtained physical
possession of the collateral, regardless of
whether formal foreclosure proceedings have been
instituted against the borrower (report as ‘‘All other
real estate owned’’ in Schedule HC-M, item 13(b)).
(5) Due bills representing purchases of securities or
other assets by the reporting bank that have not yet
been delivered (report as loans in Schedule HC-C).
(6) Factored accounts receivable (report as loans in
Schedule HC-C).

(3) Accounts identified as ‘‘building accounts,’’ ‘‘construction accounts,’’ or ‘‘remodeling accounts’’ (report
in Schedule HC, item 6, ‘‘Premises and fixed assets’’).

Line Item 7 Total.

(4) Real estate acquired in any manner for debts previously contracted (including, but not limited to, real

Report the sum of items 1 through 6. This amount must
equal Schedule HC, item 11, ‘‘Other assets.’’

FR Y-9C
Schedule HC-F

March 2013

HC-F-5

LINE ITEM INSTRUCTIONS FOR

Other Liabilities
Schedule HC-G

General Instructions
Complete this schedule for the fully consolidated holding
company. Eliminate all intercompany balances between
offices, subsidiaries, and other entities included in the
scope of the consolidated holding company.

income taxes, interest on nondeposit liabilities, and other
expenses accrued through charges to expense during the
current or prior periods, but not yet paid or credited to a
deposit account.
Include as all other liabilities:

Line Item 1 Not applicable.

(1) Accounts payable.

Line Item 2 Net deferred tax liabilities.

(2) Deferred compensation liabilities.

Report the net amount after offsetting deferred tax assets
(net of valuation allowance) and deferred tax liabilities
measured at the report date for a particular tax jurisdiction if the net result is a credit balance. If the result for a
particular tax jurisdiction is a net debit balance, report the
amount in Schedule HC-F, item 2, ‘‘Net deferred tax
assets.’’ If the result for each tax jurisdiction is a net debit
balance, enter a zero in this item. (A holding company
may report a net deferred tax debit, or asset, for one tax
jurisdiction, such as for federal income tax purposes, and
also report at the same time a net deferred tax credit, or
liability, for another tax jurisdiction, such as for state or
local income tax purposes.)

(3) Dividends declared but not yet payable—Include
the amount of cash dividends declared on limitedlife preferred, perpetual preferred, and common
stock on or before the report date but not payable until after the report date. (Report dividend
checks outstanding as deposit liabilities in Schedule HC-E).

For further information on calculating deferred taxes for
different tax jurisdictions, see the Glossary entry for
‘‘income taxes.’’
Line Item 3 Allowance for credit losses on
off-balance sheet credit exposures.
Report the amount of any allowance for credit losses on
off-balance sheet exposures established in accordance
with generally accepted accounting principles.
Line Item 4 Other.
Report the amount of all other liabilities (other than those
reported in Schedule HC-G, items 2 and 3 above) that
cannot properly be reported in Schedule HC, items 13
through 19. Report the amount of interest on deposits,
FR Y-9C
Schedule HC-G

March 2013

(4) Derivative instruments that have a negative fair
value that the reporting holding company holds for
purposes other than trading. For further information, see Glossary entry for ‘‘derivative contracts.’’
(5) Deferred gains from sale–leaseback transactions.
(6) Unamortized loan fees, other than those that represent an adjustment of the interest yield, if material
(refer to the Glossary entry for ‘‘loan fees’’ for
further information).
(7) Holding company’s liability for deferred payment
letters of credit.
(8) Recourse liability accounts arising from asset transfers with recourse that are reported as sales.
(9) Claims and claims adjustment expense reserves of
insurance subsidiaries. (Also report, as appropriate,
in Schedule HC-I).
(10) Unearned premiums of insurance subsidiaries. (Also
report, as appropriate, in Schedule HC-I).
HC-G-1

Schedule HC-G

(11) Policyholder benefits and contractholder funds of
insurance subsidiaries. (Also report, as appropriate,
on Schedule HC-I).
(12) ‘‘Separate account liabilities’’ of insurance subsidiaries (Also report, as appropriate, in Schedule HC-I).
(13) The full amount (except as noted below) of the
liability represented by drafts and bills of exchange
that have been accepted by the reporting holding
company, or by others for its account, and that are
outstanding. The holding company’s liability on
acceptances executed and outstanding should be
reduced prior to the maturity of such acceptances
only when the reporting holding company acquires
and holds its own acceptances, i.e., only when the
acceptances are not outstanding. See the Glossary
entry for ‘‘bankers acceptances’’ for further information.
(14) Servicing liabilities.
(15) The negative fair value of unused loan commitments (not accounted for as derivatives) that the
holding company has elected to report at fair value
under a fair value option.
Exclude from all other liabilities (report in Schedule HC,
item 19(b), ‘‘Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and trust
preferred securities issued by consolidated special purpose entities’’):
(1) Instruments generally referred to as trust preferred
securities that are issued out of consolidated special
purpose entities. For further information, see the
Glossary entry for ‘‘Trust preferred securities
issued.’’

HC-G-2

(2) Notes payable to unconsolidated special purpose
entities that issue trust preferred securities.
Exclude from all other liabilities (report in appropriate
items of Schedule HC-E, Deposit Liabilities):
(1) Proceeds from sales of U.S. savings bonds.
(2) Withheld taxes, social security taxes, sales taxes, and
similar items.
(3) Mortgage and other escrow funds (e.g., funds received
for payment of taxes or insurance), sometimes
described as mortgagors’ deposits or mortgage credit
balances.
(4) Undisbursed loan funds for which borrowers are
liable and on which they pay interest. The amounts of
such undisbursed funds should be included in both
loans and deposits.
(5) Funds held as dealer reserves (see the Glossary entry
for ‘‘dealer reserve accounts’’ for the definition of
this term).
(6) Payments collected by the holding company on loans
secured by real estate and other loans serviced for
others that have not yet been remitted to the owners
of the loans.
(7) Credit balances on credit cards and other revolving
credit plans as a result of customers’ overpayments.
Also exclude from all other liabilities due bills or similar
instruments representing the holding company’s receipt
of payment and the holding company’s liability on
capital lease obligations (report in Schedule HC, item 16,
‘‘Other borrowed money’’).
Line Item 5 Total.
Report the sum of items 1 through 4. This amount must
equal Schedule HC, item 20, ‘‘Other liabilities.’’

Schedule HC-G

FR Y-9C
March 2013

LINE INSTRUCTIONS FOR

Interest Sensitivity
Schedule HC-H

General Instructions
Schedule HC-H requests information related to interest
rate sensitivity.
Information for only selected assets and liabilities is
requested in this schedule. The schedule does not provide, nor is it intended to provide, a comprehensive view
of the interest rate sensitivity position of the reporting
holding company.
The information reported on this schedule must be
consolidated on the same basis as the rest of the Consolidated Financial Statements for Holding Companies.
However, holding companies that have foreign subsidiaries or subsidiaries with more than one office in foreign
countries (including offices of consolidated foreign subsidiaries but excluding ‘‘shell’’ branches, excluding
offices in Puerto Rico or U.S. territories and possessions,
and excluding IBFs) have the option of excluding the
smallest of such non-U.S. offices from coverage in this
schedule. Such holding companies may exclude the
smallest of their offices in foreign countries (other than
‘‘shell’’ branches) when arrayed by total assets provided
that the assets of the excluded offices do not exceed
50 percent of the total assets of the holding company’s
offices (excluding ‘‘shells’’) in foreign countries and do
not exceed 10 percent of the total consolidated assets of
the reporting holding company as of the report date.
(Note: In determining the total assets of offices in foreign
countries eligible for exclusion from this schedule, holding companies should exclude not only ‘‘shell’’ branches
but also offices in Puerto Rico and U.S. territories and
possessions, domestic offices of Edge and Agreement
subsidiaries, and IBFs even though these are sometimes
referred to as ‘‘foreign’’ offices. Also, the asset totals for
all offices in foreign countries should be the component
of the total consolidated assets, i.e., should exclude all
intracompany transactions.)
The assets and liabilities included in this schedule should
FR Y-9C
Schedule HC-H

March 2013

be reported without regard to the instruments’ repayment
schedules, by remaining maturity for transactions with
fixed or predetermined rates, and by repricing frequency
for transactions with floating or adjustable rates. (See
definitions of terms below.)
Alternatively, the holding company may, at its option:
(1) continue to report its floating rate transactions by
the 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
(2) continue to report its multipayment transactions on
the basis of the scheduled contractual payments if its
records provide repricing data on the basis of these
scheduled contractual payments.
However, the reporting holding company must
apply either the first procedure in reporting this schedule
or the alternate procedure but it must apply one procedure consistently for every transaction reported on this
schedule.

Definitions
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 as follows:
(1) Loans 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) Loans that carry a specified interest rate while the
loan amount is below a certain threshold amount but
HC-H-1

Schedule HC-H

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
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 schedule, 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 instruments repayment schedule, if any.
Repricing frequency is how often the contract permits the
interest rate on an instrument to be changed (e.g., daily,
monthly, quarterly, semiannually, annually) without regard
to the length of time between the report date and the date
the rate can next change.
Line Item 1 Earning assets that are repriceable
within one year or mature within one year.
Report all assets that the consolidated holding company
considers earning assets that have a remaining maturity
of less than one year or where the repricing frequency is
less than one year.
Earning assets generally include interest-bearing balances due from depository institutions, securities, federal
funds sold and securities purchased under agreements to
resell, and loans and leases. Assets in these categories
that are in nonaccrual status should be excluded from
earning assets.
Exclude trading account assets and equity securities.
Report in this item the following:
HC-H-2

(1) Earning assets that have a fixed or predetermined
interest rate and that have a remaining maturity of
less than one year.
Note, however, holding companies with multipayment fixed rate earning assets may continue to report
the dollar amount of scheduled contractual payments
that are to be repaid in less than one year in this item
even though the remaining maturity of the assets is
one year or more provided all multipayment transactions are reported in this manner. (See general
instructions for this schedule.)
(2) Earning assets that have a floating or variable rate
contract that permits the interest rate on the asset to
change more often than once a year, i.e., has a
repricing frequency of less than one year (even
though the remaining maturity on the assets may be
one year or more).
Note, however, holding companies whose records
provide repricing data on the length of time between
the report date and the date the rate can next change
(i.e., by earliest repricing opportunity) may continue
to report in this item the dollar amount of floating
rate earning assets with an earliest repricing opportunity of less than one year, even though the repricing
frequency is one year or more, provided all floating
rate transactions are reported on this schedule in this
manner. If a holding company chooses to report its
floating rate earning assets by the earliest repricing
opportunity, it should report in this item the dollar
amount of the contractual payments on its multipayment floating rate earning assets that are scheduled to
be repaid within one year even if the earliest repricing opportunity and the repricing frequency is one
year or more. (See general instructions for this
schedule.)
Included in this item, if the repricing frequency or
remaining maturity are less than one year, are the
following:
(1) Leases, net of unearned income, as fixed rate
instruments.
Note, however, holding companies may continue to
report the change in the book value of the lease
payments that are to be repaid in less than one year,
net of unearned income provided they are reporting
on this schedule using the alternate procedure
Schedule HC-H

FR Y-9C
March 2013

Schedule HC-H

described in the general instructions to this schedule. Any estimated residual value included in the
net book value should be reported if the final lease
payment is scheduled to be made in less than one
year.
(2) All demand loans made solely on a demand basis
(i.e., without an alternate maturity date or without
repayment terms).
(3) Demand loans that have an alternate maturity date
or repayment terms, as fixed or floating rate instruments, on the basis of the alternate maturity date.
(4) Credit cards and related plans with floating or
adjustable rates (e.g., where the rate varies, or can
vary, each billing cycle). Where the holding company in its contract with the borrower simply
reserves the right to change the interest rate on a
credit card or related plan, the plan should not be
considered to have a floating or adjustable rate.
Credit cards and related plans with fixed or predetermined rates are to be excluded from this item.
(5) Amortizing fixed rate mortgage loans that implicitly permit rate adjustments by having the note
mature at the end of an interval shorter than the
term of the amortization schedule unless the holding company made no promise to refinance the
loan, as a floating rate instrument.
(6) Student loans whose interest rate is adjusted periodically by the U.S. government by means of
interest payments that include an amount of ‘‘additional interest,’’ as floating rate instruments.
(7) Loans secured by real estate that are held by the
holding company or its subsidiaries for sale and
delivery to the Federal National Mortgage Association or other secondary market participants under
the terms of a binding commitment, on the basis of
the delivery date specified in the commitment.
(8) Floating rate loans on which the borrower has the
option at each repricing date to choose the next
repricing date, in accordance with the repricing
option currently in effect as of the report date.
(9) Debt securities, without regard to their call date
unless the security has actually been called. When
fixed rate debt securities have been called, they
FR Y-9C
Schedule HC-H

March 2013

should be reported on the basis of the time remaining until the call date.
(10) Mortgage pass-through certificates (such as those
issued by the Government National Mortgage
Association (GNMA), the Federal Home Loan
Mortgage Corporation (FHLMC), certain banks
and savings and loan associations, and securities
dealers) and all Small Business Administration
(SBA) ‘‘Guaranteed Loan Pool Certificates.’’
(11) Fixed rate collateralized mortgage obligations
(CMOs) and similar instruments on the basis of the
time remaining until the stated final maturity of the
instrument, not the projected final maturity or
weighted average life of the instrument.
(12) Debt securities that provide the consolidated holding company with the option to redeem them at one
or more specified dates prior to their contractual
maturity date, so-called ‘‘put bonds,’’ on the basis
of earliest ‘‘put’’ date for bonds.
(13) Zero coupon debt securities, as fixed rate debt
securities.
Line Item 2 Interest-bearing deposit liabilities that
reprice within one year or mature within one year.
Report in this item all interest-bearing deposit liabilities
that have a time remaining to maturity of less than one
year and any other interest-bearing deposit liabilities that
have a repricing frequency of less than one year (regardless of the remaining maturity), without regard to scheduled contractual payments on deposits with multiple
maturities. The amount reported in this item should
be included in Schedule HC, item 13(a)(2), ‘‘Interestbearing deposits in domestic offices,’’ and item 13(b)(2),
‘‘Interest-bearing deposits in foreign offices, Edge and
agreement subsidiaries, and IBFs.’’
Do not report deposits in domestic offices classified as
demand or savings accounts (including money market
deposit accounts and all NOW accounts).
Note, however, holding companies choosing to continue
to report their multi-maturity deposits on the basis of
their scheduled contractual payments and their floating
rate deposits by earliest repricing opportunity should
report in this item the following:
(1) the dollar amount of floating or variable rate deposits
that can be repriced in less than one year even if few,
HC-H-3

Schedule HC-H

if any, of the contractual payments are scheduled to
be repaid within one year. If the deposits have
multiple maturities and have 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. (See general instructions for
this schedule.)

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. (See general instructions for this
schedule.)

(2) the dollar amount of the scheduled contractual payments that are to be repaid in less than one year if the
deposits have fixed or predetermined rates. (See
general instructions for this schedule.)

(2) the dollar amount of the scheduled contractual payments that are to be repaid in less than one year if the
long-term debt has fixed or predetermined rates. (See
general instructions for this schedule.)

Line Item 3 Long-term debt with a remaining
maturity of more than one year but reprices
within one year included in items 16 and 19(a) on
Schedule HC, Balance Sheet.
Report debt issued by the consolidated holding company
that has a remaining maturity of more than one year but
that has a repricing frequency of less than a year.
Include as long-term debt the following:
(1) Other borrowed money with a remaining maturity of
more than one year reported in Schedule HC, item 16
(excluding mortgage indebtedness and obligations
under capitalized leases reported on Schedule HC,
item 16);

Exclude from this item commercial paper, demand notes
issued to the U.S. Treasury, and other borrowings that
had a remaining maturity of one year or less, mortgage
indebtedness and obligations under capitalized leases
with a remaining maturity of more than one year that is
reported in Schedule HC, item 16, and limited-life preferred stock reported in Schedule HC, item 19(a).
Line Item 4 Variable rate preferred stock
(includes both limited-life and perpetual preferred
stock).
Report the total amount outstanding of both limited-life
(reported in Schedule HC, item 19(a)), and perpetual
preferred stock that has a floating or adjustable rate (as
defined above).

(2) Mandatory convertible securities (included in Schedule HC, item 19(a)); and

(See the Glossary entry for ‘‘preferred stock,’’ for a
definition of limited-life or perpetual preferred stock.)

(3) Subordinated notes and debentures reported in Schedule HC, item 19(a) (excluding limited-life preferred
stock and related surplus reported in Schedule HC,
item 19(a)).

Line Item 5 Long-term debt reported in
Schedule HC, item 19(a) on the Balance Sheet that
is scheduled to mature within one year.

Note, however, holding companies choosing to continue
to report their long-term debt that can be repaid in more
than one payment on the basis of their scheduled contractual payments and their floating rate long-term debt by
earliest repricing opportunity should report the following
in this item:
(1) the dollar amount of floating or variable rate longterm debt that can be repriced in less than one year

HC-H-4

Report all debt issued by the consolidated holding company and reported in Schedule HC, item 19(a), ‘‘Subordinated notes and debentures,’’ that is scheduled to
mature within one year, regardless whether the debt has
fixed or floating rates.
Include in this item the amount of such debt issued by the
consolidated holding company that is redeemable at the
option of the holder within one year, even when the debt
is scheduled to mature in more than one year.

Schedule HC-H

FR Y-9C
March 2013

LINE ITEM INSTRUCTIONS FOR

Insurance-Related Underwriting
Activities (Including Reinsurance)
Schedule HC-I

General Instructions

Line Item 1 Reinsurance recoverables.

Schedule HC-I, Insurance-Related Underwriting Activities (Including Reinsurance), must be submitted by all
holding companies on a consolidated basis. Report all
items in this schedule in accordance with generally
accepted accounting principles (GAAP). Include all
insurance enterprises subject to ASC Topic 944, Financial Services - Insurance (formerly FAS 60, Accounting
and Reporting by Insurance Enterprises).

Report reinsurance recoverables from unaffiliated property casualty reinsurers only.

The term ‘‘subsidiary,’’ as defined in Section 225.2 of
Federal Reserve Regulation Y, generally includes companies that are 25 percent or more owned or controlled by
another company. However, for purposes of reporting
‘‘Total Assets’’ in part I, item 2 and part II, item 3, only
include the consolidated assets of those insurance underwriting and reinsurance subsidiaries that are consolidated
for financial reporting purposes under GAAP and the net
investments in unconsolidated subsidiaries and associated companies that are accounted for under the equity
method of accounting. For purposes of reporting ‘‘Total
Equity’’ in part I, item 5 and part II, item 6, include the
equity of subsidiaries that are fully consolidated under
GAAP. In addition, ‘‘Net Income’’ in part I, item 6 and
Part II, item 7, should include the net income of subsidiaries that are consolidated under GAAP and the reporting
holding company’s proportionate share of the net income
of unconsolidated subsidiaries and associated companies
that are accounted for under the equity method of
accounting.
See the Glossary entries for additional information on the
following terms: (1) Contractholder, (2) Insurance Commissions, (3) Insurance Underwriting, (4) Policyholder,
(5) Insurance Premiums, (6) Reinsurance, (7) Reinsurance Recoverables, and (8) Separate Accounts.

Part I.
Assets

Property and Casualty

FR Y-9C
Schedule HC-I March 2013

Line item 2 Total assets.
Report the amount of total consolidated assets that are
specific to property casualty insurance underwriting
activities of the holding company. Include in total assets
the assets of all legal entities that are considered to be an
integral part of the company’s property casualty insurance underwriting activities.

Liabilities
Line item 3 Claims and claims adjustment expense
reserves.
Report the liability for unpaid claims and claims adjustment expense reserves, which represents the estimated
ultimate cost of settling claims, net of estimated recoveries, and including all costs expected to be incurred in
connection with the settlement of unpaid claims. Such
costs are accrued when an insured event occurs.
Line item 4 Unearned premiums.
Report the reserve for unearned premiums. Unearned
premiums represent the policy premiums associated with
the unexpired portion of the term of coverage.
Line item 5 Total equity.
Report the total equity capital of property casualty underwriting subsidiaries that are consolidated under GAAP.
Line item 6 Net income.
Report the consolidated net income attributable to property casualty insurance underwriting related activities of
the holding company. Include the net income of all legal
entities that are considered to be an integral part of the
HC-I-1

Schedule HC-I

holding company’s property and casualty insurance
underwriting activities.

Liabilities

Part II.

Report the liability for future policy benefits, which
represents the present value of future policy benefits to
be paid to or on behalf of policyholders and related
expenses less the present value of future net premiums.
Also include contractholder funds that represent receipts
from the issuance of universal life, corporate owned life
insurance, pension investment and certain deferred annuity contracts.

Life and Health

Assets
Line Item 1 Reinsurance recoverables.
Report reinsurance recoverables from unaffiliated life
and health reinsurers only.

Line item 4 Policyholder benefits and
contractholder funds.

Line item 2 Separate account assets.

Line item 5 Separate account liabilities.

Report all assets qualifying for separate account summary total presentation in the insurer’s balance sheet.
Include assets related to products in which the contractholder and not the insurer retains all or most of the
investment and/or interest rate risk.

Report all liabilities qualifying for separate account
summary presentation in the insurer’s balance sheet.

Line item 3 Total assets.

Line item 7 Net income.

Report the amount of total consolidated assets that are
specific to life and health insurance underwriting activities of the holding company. Include in total assets the
assets of all legal entities that are considered to be an
integral part of the company’s life and health insurance
underwriting activities.

Report the consolidated net income attributable to life
and health insurance underwriting related activities of the
holding company. Include the net income of all legal
entities that are considered to be an integral part of the
holding company’s life and health insurance underwriting activities.

HC-I-2

Line item 6 Total equity.
Report the equity capital of life and health underwriting
subsidiaries that are consolidated under GAAP.

Schedule HC-I

FR Y-9C
March 2013

LINE ITEM INSTRUCTIONS FOR

Quarterly Averages
Schedule HC-K

General Instructions
Report for the items on this schedule the average of the
balances as of the close of business for each day for the
calendar quarter or an average of the balances as of the
close of business on each Wednesday during the calendar
quarter. For days that the holding company (or any of its
consolidated subsidiaries or branches) is closed (e.g.,
Saturdays, Sundays, or holidays), use the amount outstanding from the previous business day. An office is
considered closed if there are no transactions posted to
the general ledger as of that date.
Insurance SLHCs that are completing Schedule HC-K
and do not calculate quarterly averages as prescribed by
these instructions may calculate the quarterly averages
utilizing an industry convention or may provide estimates
on a best efforts basis utilizing one of the two quarterly
average calculations prescribed in these instructions.
Disclose the method used to calculate quarterly averages
in the ‘‘Notes to the Balance Sheet - Other’’ section.
If the reporting holding company was the acquirer in a
business combination accounted for under the acquisition
method for which the acquisition date was during the
calendar quarter, the quarterly averages for the holding
company should include in the numerator:
• Dollar amounts for the reporting holding company for
each day (or each Wednesday) from the beginning of
the quarter until the acquisition date and
• Dollar amounts for the reporting holding company and
the acquired business for each day (or each Wednesday) from the acquisition date through the end of the
quarter
and should include in the denominator the number of
days (or Wednesdays) in the entire quarter.
If the reporting holding company entered into a reorganization that became effective during the calendar quarter
FR Y-9C
Schedule HC-K

March 2013

and has been accounted for at historical cost in a manner
similar to a pooling of interests, the quarterly averages
for the holding company should include dollar amounts
for both the reporting holding company and the business
that was combined in the reorganization for each day (or
each Wednesday) from the beginning to the end of the
quarter in the numerator and the number of days (or
Wednesdays) in the entire quarter in the denominator. For
further information on business combinations and reorganizations, see the Glossary entry for ‘‘business combinations.’’
If the holding company began operating during the
calendar quarter, the quarterly averages for the holding
company should include only the dollar amounts for the
days (or Wednesdays) since the holding company began
operating in the numerator and the number of days (or
Wednesdays) since the holding company began operating
in the denominator.

Assets
Line Item 1 Securities.
Line Item 1(a) U.S. Treasury securities and U.S.
Government agency obligations (excluding
mortgage-backed securities).
Report the quarterly average of the amortized cost of the
holding company’s held-to-maturity and available-forsale U.S. Treasury and Government agency obligations
(as defined for Schedule HC-B, items 1 and 2, columns A
and C).
Line Item 1(b) Mortgage-backed securities.
Report the quarterly average of the amortized cost of the
holding company’s held-to-maturity and available-forsale mortgage-backed securities (as defined for Schedule
HC-B, item 4, columns A and C).
HC-K-1

Schedule HC-K

Line Item 1(c) All other securities.
Report the quarterly average of the amortized cost of the
holding company’s held-to-maturity and available-forsale securities issued by states and political subdivisions
in the U.S., asset-backed securities and structured financial products, and other debt securities (as defined for
Schedule HC-B, items 3, 5, and 6, columns A and C) plus
the quarterly average of the historical cost of investments
in mutual funds and other equity securities with readily
determinable fair values (as defined for Schedule HC-B,
item 7, column C).

Exclude loans ‘‘Secured by 1-4 family residential properties’’ (in domestic offices) (as defined for Schedule
HC-C, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b), column
B).
Line Item 3(a)(3) Loans to finance agricultural
production and other loans to farmers.
Report the quarterly average for loans to finance agricultural production and other loans to farmers in domestic
offices (as defined for Schedule HC-C, item 3, column B).

Line Item 2 Federal funds sold and securities
purchased under agreements to resell.

Line Item 3(a)(4) Commercial and industrial
loans.

Report the quarterly average for federal funds sold and
securities purchased under agreements to resell (as
defined in Schedule HC, item 3).

Report the quarterly average for commercial and industrial loans (in domestic offices) (as defined for Schedule
HC-C, item 4, column B).

Line Item 3(a) Total loans and leases in domestic
offices.
Report the quarterly average for all loans and leases, net
of unearned income, in domestic offices of the reporting
holding company (as defined for Schedule HC-C, items 1
through 11, column B).
Line Item 3(a)(1) Loans secured by 1-4 family
residential properties.
Report the quarterly average for loans secured by 1-4
family residential properties (in domestic offices) (as
defined for Schedule HC-C, item 1.c, column B).
Exclude ‘‘1-4 family residential construction loans’’ (in
domestic offices) (as defined for Schedule HC-C, item
1.a.(1), column B).
Line Item 3(a)(2) All other loans secured by real
estate.
Report the quarterly average for all construction, land
development, and other land loans; loans secured by
farmland; loans secured by multifamily (5 or more)
residential properties; and loans secured by nonfarm
nonresidential properties (in domestic offices) (as defined
for Schedule HC-C, items 1.a.(1), 1.a.(2), 1.b, 1.d, 1.e.(1),
and 1.e.(2), column B).
HC-K-2

Line Item 3(a)(5) Loans to individuals for
household, family, and other personal expenditures.
Line Item 3(a)(5)(a)

Credit cards.

Report the quarterly average for credit cards (in domestic
offices) (as defined for Schedule HC-C, item 6(a)).
Line Item 3(a)(5)(b)

Other.

Report the quarterly average for all other loans (in
domestic offices) to individuals for household, family,
and other personal expenditures other than credit cards
(as defined for Schedule HC-C, items 6(b), 6(c), and
6(d)).
Line Item 3(b) Total loans and leases in foreign
offices, Edge and Agreement subsidiaries, and IBFs.
Report the quarterly average for total loans and leases net
of unearned income (as defined for Schedule HC-C,
items 1 through 10, less item 11), held in the reporting
holding company’s foreign offices, Edge and Agreement
subsidiaries, and IBFs.
Line Item 4(a) Trading assets.
Report the quarterly average for the fully consolidated
holding company for trading assets (as defined for Schedule HC, item 5). Trading assets include derivatives with
positive fair values.
Schedule HC-K

FR Y-9C
March 2013

Schedule HC-K

Line Item 4(b) Other earning assets.

Line Item 7 Interest-bearing deposits (foreign).

Report the quarterly average for those other assets that
the holding company considers earning assets.

Report the quarterly average for interest- bearing deposits in foreign offices of depository institutions that are
consolidated subsidiaries of the reporting holding company, Edge and Agreement subsidiaries, and IBFs (as
defined for Schedule HC, item 13(b)(2), ‘‘Interestbearing’’).

Line Item 5 Total consolidated assets.
Report the quarterly average for the fully consolidated
holding company’s total assets (as defined for Schedule
HC, item 12, ‘‘Total assets’’). When calculating the
quarterly average total consolidated assets for purposes
of this schedule, reflect all debt securities (not held for
trading) at amortized cost, available-for-sale equity securities with readily determinable fair values at the lower of
cost or fair value, and equity securities without readily
determinable fair values at historical cost. In addition, to
the extent that net deferred tax assets included in the
holding company’s total assets, if any, include the
deferred tax effects of any unrealized holding gains and
losses on available-for-sale debt securities, these deferred
tax effects may be excluded from the determination of the
quarterly average for total consolidated assets. If these
deferred tax effects are excluded, this treatment must be
followed consistently over time.

Line Item 8 Federal funds purchased and
securities sold under agreements to repurchase.
Report the quarterly average for federal funds purchased
and securities sold under agreements to repurchase (as
defined in Schedule HC, item 14).
Line Item 9 All other borrowed money.
Report the quarterly average for the fully consolidated
holding company’s other borrowed money (as defined for
Schedule HC, item 16).
Included are commercial paper and all other borrowed
money regardless of maturity.

This item is not the sum of items 1 through 4(b).

Line Item 10 Not applicable.

Liabilities

Line Item 11 Total equity capital (excludes
limited-life preferred stock).

Line Item 6 Interest-bearing deposits (domestic).
Report the quarterly average for all interest-bearing
deposits held in domestic offices of depository institutions that are consolidated subsidiaries of the holding
company or of its subsidiaries. Include all interestbearing demand, time and savings deposits in domestic
offices (as defined for Schedule HC-E, items 1(b) through
1(e) and items 2(b) through 2(e)).

FR Y-9C
Schedule HC-K

March 2013

Report the quarterly average for the fully consolidated
holding company’s total equity capital (as defined for
Schedule HC, item 27(a)). For purposes of this schedule,
include net unrealized losses on marketable equity securities, other net unrealized gains and losses on availablefor-sale securities, and accumulated net gains (losses) on
cash flow hedges when calculating average equity
capital.

HC-K-3

LINE ITEM INSTRUCTIONS FOR

Derivatives and Off-Balance-Sheet Items
Schedule HC-L

General Instructions
Report on a fully consolidated basis the following
selected commitments, contingencies, and other offbalance sheet items. Exclude from this schedule contingencies arising in connection with litigation. For those
asset-backed commercial paper program conduits that the
reporting holding company consolidates onto its balance
sheet (Schedule HC) in accordance with ASC Subtopic
810-10, Consolidation – Overall (formerly FASB Interpretation No. 46 (R), Consolidation of Variable Interest
Entities, as amended by FASB Statement No. 167,
Amendments to FASB Interpretation No. 46(R)), any
credit enhancements and liquidity facilities the holding
company provides to the programs should not be reported
in Schedule HC-L. In contrast, for conduits that the
reporting holding company does not consolidate, the
holding company should report the credit enhancements
and liquidity facilities it provides to the programs in the
appropriate items of Schedule HC-L.
Line Item 1 Unused commitments.
Report in the appropriate subitem the unused portions of
commitments. Unused commitments are to be reported
gross, i.e., include in the appropriate subitem the unused
amount of commitments acquired from and conveyed or
participated to others. However, exclude commitments
conveyed or participated to others that the holding company is not legally obligated to fund even if the party to
whom the commitment has been conveyed or participated fails to perform in accordance with the terms of the
commitment.

(2) Commitments for which the holding company has
charged a commitment fee or other consideration.
(3) Commitments that are legally binding.
(4) Loan proceeds that the holding company is obligated
to advance, such as:
(a) Loan draws;
(b) Construction progress payments; and
(c) Seasonal or living advances to farmers under
prearranged lines of credit.
(5) Rotating, revolving, and open-end credit arrangements, including, but not limited to, retail credit card
lines and home equity lines of credit.
(6) Commitments to issue a commitment at some point
in the future, where the holding company has extended
terms, the borrower has accepted the offered terms,
and the extension and acceptance of the terms:
(a) Are in writing, regardless of whether they are
legally binding on the holding company and the
borrower, or
(b) If not in writing, are legally binding on the
holding company and the borrower, 1
even though the related loan agreement has not yet
been signed and even if the commitment to issue a
commitment is revocable, provided any revocation
has not yet taken effect as of the report date.
(7) Overdraft protection on depositors’ accounts offered
under a program where the holding company advises
account holders of the available amount of overdraft

For purposes of this item, commitments include:
(1) Commitments to make or purchase extensions of
credit in the form of loans or participations in loans,
lease financing receivables, or similar transactions.
FR Y-9C
Schedule HC-L March 2013

1. For example, either the extension or the acceptance of the terms or
both are verbal, but they are nonetheless legally binding on both parties
under applicable law.

HC-L-1

Schedule HC-L

protection, for example, when accounts are opened or
on depositors’ account statements or ATM receipts.
(8) The holding company’s own takedown in securities
underwriting transactions.
(9) Revolving underwriting facilities (RUFs), note issuance facilities (NIFs), and other similar arrangements, which are facilities under which a borrower
can issue on a revolving basis short-term paper in its
own name, but for which the underwriting holding
company has a legally binding commitment either to
purchase any notes the borrower is unable to sell by
the rollover date or to advance funds to the borrower.
Exclude forward contracts and other commitments that
meet the definition of a derivative and must be
accounted for in accordance with ASC Topic 815,
Derivatives and Hedging (formerly Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activities, as amended), which should be reported in
Schedule HC-L, item 13. Include the amount (not the
fair value) of the unused portions of loan commitments
that do not meet the definition of a derivative that the
holding company has elected to report at fair value
under a fair value option. Also include forward
contracts that do not meet the definition of a
derivative.
The unused portions of commitments are to be reported
in the appropriate subitem regardless of whether they
contain ‘‘material adverse change’’ clauses or other provisions that are intended to relieve the issuer of its
funding obligations under certain conditions and regardless of whether they are unconditionally cancelable at
any time.
In the case of commitments for syndicated loans, report
only the holding company’s proportional share of the
commitment.
For purposes of reporting the unused portions of revolving asset-based lending commitments, the commitment is
defined as the amount a holding company is obligated to
fund — as of the report date — based on the contractually agreed upon terms. In the case of revolving assetbased lending, the unused portions of such commitments
should be measured as the difference between (a) the
lesser of the contractual borrowing base (i.e., eligible
collateral times the advance rate) or the note commitment
limit, and (b) the sum of outstanding loans and letters of
credit under the commitment. The note commitment limit
HC-L-2

is the overall maximum loan amount beyond which the
holding company will not advance funds regardless of
the amount of collateral posted. This definition of ‘‘commitment’’ is applicable only to revolving asset-based
lending, which is a specialized form of secured lending in
which a borrower uses current assets (e.g., accounts
receivable and inventory) as collateral for a loan. The
loan is structured so that the amount of credit is limited
by the value of the collateral.
Line Item 1(a) Revolving, open-end loans secured
by 1–4 family residential properties, e.g., home
equity lines.
Report the unused portion of commitments to extend
credit under revolving, open-end lines of credit secured
by 1 to 4 family residential properties. These lines,
commonly known as home equity lines, are typically
secured by a junior lien and are usually accessible by
check or credit card.
Line Item 1(b) Credit card lines.
Report in the appropriate subitem the unused portions of
all commitments to extend credit both to individuals for
household, family, and other personal expenditures and
to other customers, including commercial and industrial
enterprises, through credit cards. Exclude home equity
lines accessible through credit cards. Holding companies
may report unused credit card lines as of the end of their
customers’ last monthly billing cycle prior to the report
date or as of the report date.
Line Item 1(b)(1) Unused consumer credit card
lines.
Report the unused portions of all commitments to extend
credit to individuals for household, family, and other
personal expenditures through credit cards.
Line Item 1(b)(2) Other unused credit card lines.
Report the unused portions of all commitments to extend
credit to customers through credit cards for purposes
other than household, family, and other personal expenditures. Include, for example, unused credit card lines
under ‘‘corporate’’ or ‘‘business’’ credit card programs
under which credit cards are issued to one or more of a
company’s employees for business-related uses.
Schedule HC-L

FR Y-9C
March 2013

Schedule HC-L

Line Item 1(c)(1) Commitments to fund
commercial real estate, construction, and land
development loans secured by real estate.
Report in the appropriate subitem the unused portion of
commitments to extend credit for the specific purpose of
financing commercial and multifamily residential properties (e.g., business and industrial properties, hotels,
motels, churches, hospitals, and apartment buildings),
provided that such commitments, when funded, would be
reportable as either loans secured by multifamily residential properties in Schedule HC-C, item 1(d), or loans
secured by nonfarm nonresidential properties in Schedule
HC-C, item 1(e).
Also include the unused portions of commitments to
extend credit for the specific purpose of (a) financing
land development (i.e., the process of improving land—
laying sewers, water pipes, etc.) preparatory to erecting
new structures or (b) the on-site construction of industrial, commercial, residential, or farm buildings, provided
that such commitments, when funded, would be reportable as loans secured by real estate in Schedule HC-C,
item 1(a). For this item, ‘‘construction’’ includes not only
construction of new structures, but also additions or
alterations to existing structures and the demolition of
existing structures to make way for new structures. Also,
include in this item loan proceeds the holding company is
obligated to advance as construction progress payments.
Do not include general lines of credit that a borrower, at
its option, may draw down to finance construction and
land development. (Report this in item 1(c)(2) or 1(e)
below, as appropriate).
The sum of items 1(c)(1)(a) and 1(c)(1)(b), below, must
equal Schedule HC-L, item 1(c)(1).
Line Item 1(c)(1)(a) 1–4 family residential
construction loan commitments.
Report the unused portions of commitments to extend
credit for the specific purpose of constructing 1–4 family
residential properties, provided that such commitments,
when funded, would be reportable as loans secured by
real estate in Schedule HC-C, item 1(a)(1), ‘‘1–4 family
residential construction loans.”
Line Item 1(c)(1)(b) Commercial real estate, other
construction loan, and land development loan
commitments.
Report the unused portions of all other commitments to
fund commercial real estate, construction, and land develFR Y-9C
Schedule HC-L

March 2013

opment loans secured by real estate (as defined for
Schedule HC-L, item 1(c)(1)) other than commitments to
fund 1–4 family residential construction (as defined for
Schedule HC-L, item 1(c)(1)(a)).
Line Item 1(c)(2) Commitments to fund
commercial real estate, construction, and land
development loans NOT secured by real estate.
Report in this item the unused portions of all commitments to extend credit for the specific purpose of financing commercial and residential real estate activities, e.g.,
acquiring, developing and renovating commercial and
residential real estate provided that such commitments,
when funded, would be reportable as ‘‘Commercial and
industrial loans’’ in Schedule HC-C, item 4, or as ‘‘All
other loans’’ in Schedule HC-C, item 9(b)(2). Include in
this item loan proceeds that the holding company or its
consolidated subsidiaries are obligated to advance as
construction progresses.
Such commitments generally may include:
(1) commitments to extend credit for the express purpose
of financing real estate ventures as evidenced by
underlying commitment documentation or other circumstances connected with the commitment; or
(2) commitments made to organizations or individuals
80 percent of whose revenue or assets are derived
from or consist of real estate ventures or holdings.
Exclude any commitments that when funded would be
reported in Schedule HC-C, item 1. Also exclude commitments made to commercial and industrial firms where
the sole purpose for the financing is to construct a factory
or office building to house the company’s operations or
employees.
Line Item 1(d) Securities underwriting.
Report the unsold portion of the reporting holding
company’s own takedown in securities underwriting
transactions. Include note issuance facilities (NIFs) and
revolving underwriting facilities (RUFs) in this item.
Line Item 1(e) Other unused commitments.
Report in the appropriate subitem the unused portion of
all commercial and industrial loan commitments, commitments for loans to financial institutions, and all other
commitments not reportable in Schedule HC-L, items
1(a) through 1(d), above. Include commitments to extend
HC-L-3

Schedule HC-L

credit through overdraft facilities or commercial lines of
credit, retail check credit and related plans, and those
overdraft protection programs in which the holding company advises account holders of the available amount of
protection.
Line Item 1(e)(1) Commercial and industrial
loans.
Report the unused portions of commitments to extend
credit for commercial and industrial purposes, i.e., commitments that, when funded, would be reportable as
commercial and industrial loans in Schedule HC-C, item
4, ‘‘Commercial and industrial loans.’’ Exclude unused
credit card lines to commercial and industrial enterprises
(report in Schedule HC-L, item 1(b)(2), above).
Line Item 1(e)(2) Loans to financial institutions.
Report the unused portions of commitments to extend
credit to financial institutions, i.e., commitments that,
when funded, would be reportable either as loans to
depository institutions in Schedule HC-C, item 2, ‘‘Loans
to depository institutions and acceptances of other banks,’’
or as loans to nondepository financial institutions in
Schedule HC-C, item 9(a), ‘‘Loans to nondepository
financial institutions.’’
Line Item 1(e)(3) All other unused commitments.
Report the unused portions of commitments not reportable in Schedule HC-L, items 1(a) through 1(e)(2),
above.
Include commitments to extend credit secured by 1–4
family residential properties, except (a) revolving, openend lines of credit secured by 1-4 family residential
properties (e.g., home equity lines), which should be
reported in Schedule HC-L, item 1(a), above, (b) commitments for 1–4 family residential construction and land
development loans (that are secured by such properties),
which should be reported in Schedule HC-L, item 1(c)(1),
above, and (c) commitments that meet the definition of a
derivative and must be accounted for in accordance with
ASC Topic 815, Derivatives and Hedging (formerly
FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activites, as amended), which
should be reported in Schedule HC-L, item 11.
HC-L-4

Line Items 2 and 3 General Instructions for
Standby Letters of Credit.
Originating holding companies (or their subsidiaries)
must report in items 2 and 3 the full amount outstanding
and unused of financial and performance standby letters
of credit, respectively. Include those standby letters of
credit that are collateralized by cash on deposit, that have
been acquired by others, and in which participations have
been conveyed to others where (a) the originating and
issuing holding company is obligated to pay the full
amount of any draft drawn under the terms of the standby
letter of credit and (b) the participating institutions have
an obligation to partially or wholly reimburse the originating holding company, either directly in cash or through
a participation in a loan to the account party.
For syndicated standby letters of credit where each
holding company has a direct obligation to the beneficiary, each institution must report only its share in the
syndication. Similarly, if several organizations participate in the issuance of a standby letter of credit under a
bona fide binding agreement that provides that (a) regardless of any event, each participant shall be liable only up
to a certain percentage or to a certain amount and (b) the
beneficiary is advised and has agreed that each participating organization is only liable for a certain portion of the
entire amount, each holding company shall report only its
proportional share of the total standby letter of credit.
For a financial or performance standby letter of credit
that is in turn backed by a financial standby letter of
credit issued by another institution, each holding company must report the entire amount of the standby letter
of credit it has issued in either item 2 or 3 below, as
appropriate. The amount of the reporting holding
company’s financial or performance standby letter of
credit that is backed by the other institution’s financial
standby letter of credit must be included in either
item 2(a) or 3(a) as appropriate, since the backing of
standby letters of credit has substantially the same effect
as the conveying of participations in standby letters of
credit.
Also, include all financial and performance guarantees
issued by foreign offices of the reporting holding company pursuant to Section 211.4(a)(1) of Federal Reserve
Regulation K or Section 347.3(c)(1) of the FDIC Rules
and Regulations.
Schedule HC-L

FR Y-9C
March 2013

Schedule HC-L

Line Item 2 Financial standby letters of credit and
foreign office guarantees.
Report the amount outstanding and unused as of the
report date of all financial standby letters of credit (and
all legally binding commitments to issue financial standby
letters of credit) issued by any office of the holding
company or its consolidated subsidiaries. A financial
standby letter of credit irrevocably obligates the holding
company to pay a third-party beneficiary when a customer (account party) fails to repay an outstanding loan
or debt instrument. (See the Glossary entry for ‘‘letter of
credit’’ for further information).
Exclude from financial standby letters of credit the
following:
(1) Financial standby letters of credit where the beneficiary is a consolidated subsidiary of the holding
company.
(2) Performance standby letters of credit.
(3) Signature or endorsement guarantees of the type
associated with the clearing of negotiable instruments or securities in the normal course of business.
Item 2(a) is to be completed by holding companies with
$1 billion or more in total assets. 2
Line Item 2(a) Amount of financial standby letters
of credit conveyed to others.
Report that portion of the consolidated holding company’s
total contingent liability for financial standby letters of
credit reported in item 2 that the holding company has
conveyed to others. Also, include that portion of the
reporting holding company’s financial standby letters of
credit that are backed by other organizations’ financial
standby letters of credit, as well as the portion that
participating holding companies have reparticipated to
others. Participations and backings may be for any part or
all of a given obligation.
Line Item 3 Performance standby letters of credit
and foreign office guarantees.
Report the amount outstanding and unused as of the
report date of all performance standby letters of credit
2. This asset size test is determined based on the total assets reported in
the previous year’s June 30 FR Y-9C report. Once a holding company
surpasses the $1 billion total asset threshold, it must continue to report this
item regardless of subsequent changes in its total assets.
FR Y-9C
Schedule HC-L

March 2013

(and all legally binding commitments to issue performance standby letters of credit) issued by any office of
the holding company or its consolidated subsidiaries. A
performance standby letter of credit irrevocably obligates
the holding company to pay a third-party beneficiary
when a customer (account party) fails to perform some
contractual non-financial obligation. (See the Glossary
entry for ‘‘letter of credit’’ for further information).
Exclude from performance standby letters of credit the
following:
(1) Performance standby letters of credit where the beneficiary is a consolidated subsidiary of the holding
company.
(2) Financial standby letters of credit.
(3) Signature or endorsement guarantees of the type
associated with the clearing of negotiable instruments or securities in the normal course of business.
Item 3(a) is to be completed by holding companies with
$1 billion or more in total assets. 2
Line Item 3(a) Amount of performance standby
letters of credit conveyed to others.
Report that portion of the consolidated holding company’s
total contingent liability for performance standby letters
of credit reported in item 3 that the holding company has
conveyed to others. Also, include that portion of the
reporting holding company’s performance standby letters
of credit that are backed by other organizations’ financial
standby letters of credit, as well as the portion that
participating holding companies have reparticipated to
others. Participations and backings may be for any part or
all of a given obligation.
Line Item 4 Commercial and similar letters of
credit.
Report the amount outstanding and unused as of the
report date of issued or confirmed commercial letters
of credit, travelers’ letters of credit not issued for money
or its equivalent, and all similar letters of credit, but
excluding standby letters of credit (which are to be
reported in item 2 and 3 above). (See the Glossary entry
for ‘‘letter of credit.’’) Legally binding commitments to
issue commercial letters of credit are to be reported in
this item.
Travelers’ letters of credit or other letters of credit issued
for money or its equivalent by the reporting holding
HC-L-5

Schedule HC-L

company or its agents should be reported as demand
deposit liabilities in Schedule HC-E.
Line Item 5 Not applicable.
Line Item 6 Securities lent.
Report the appropriate amount of all securities lent
against collateral or on an uncollateralized basis. Report
the book value of holding company-owned securities that
have been lent. In addition, for customers who have been
indemnified against any losses by the reporting holding
company or its consolidated subsidiaries, report the
market value as of the report date of such customers’
securities, including customers’ securities held in the
reporting holding company’s trust department, that have
been lent. If the reporting holding company or its consolidated subsidiaries have indemnified their customers
against any losses on their securities that have been lent
by the company or its subsidiaries, the commitment to
indemnify—either through a standby letter of credit or
other means—should not be reported in any other item on
Schedule HC-L.
Line Item 7

Credit derivatives.

In general, credit derivatives are arrangements that allow
one party (the ‘‘protection purchaser’’ or ‘‘beneficiary’’)
to transfer the credit risk of a ‘‘reference asset’’ or
‘‘reference entity’’ to another party (the ‘‘protection
seller’’ or ‘‘guarantor’’). Report the notional amounts of
credit derivatives by type of instrument in Schedule
HC-L, items 7(a)(1) through 7(a)(4). Report the gross
positive and negative fair values of all credit derivatives
in Schedule HC-L, items 7(b)(1) and 7(b)(2). For both
the notional amounts and gross fair values, report credit
derivatives for which the holding company is the protection seller in column A, ‘‘Sold Protection,’’ and those on
which the holding company is the protection purchaser in
column B, ‘‘Purchased Protection.’’ Report the notional
amounts of credit derivatives by regulatory capital treatment in Schedule HC-L, items 7(c)(1)(a) through
7(c)(2)(c). Report the notional amounts of credit derivatives by remaining maturity in Schedule HC-L, items
7(d)(1)(a) through 7(d)(2)(b).
All credit derivative transactions within the consolidated
holding company should be reported on a net basis, i.e.,
intrabank transactions should not be reported in this item.
No other netting of contracts is permitted for purposes of
this item. Therefore, do not net the notional amounts or
HC-L-6

fair values of: (1) credit derivatives with third parties on
which the reporting holding company is the protection
purchaser against credit derivatives with third parties on
which the reporting holding company is the protection
seller, or (2) contracts subject to bilateral netting agreements. The notional amounts of credit derivatives should
not be included in Schedule HC-L, items 11 through 13,
and the fair values of credit derivatives should not be
included in Schedule HC-L, item 14.
Line Item 7(a)

Notional amounts.

Report in the appropriate subitem and column the
notional amount (stated in U.S. dollars) of all credit
derivatives. For tranched credit derivative transactions
that relate to an index, e.g., the Dow Jones CDX NA
index, report as the notional amount the dollar amount of
the tranche upon which the reporting holding company’s
credit derivative cash flows are based.
Line Item 7(a)(1)

Credit default swaps.

Report in the appropriate column the notional amount of
all credit default swaps. A credit default swap is a
contract in which a protection seller or guarantor (risk
taker), for a fee, agrees to reimburse a protection purchaser or beneficiary (risk hedger) for any losses that
occur due to a credit event on a particular entity, called
the ‘‘reference entity.’’ If there is no credit default event
(as defined by the derivative contract), then the protection seller makes no payments to the protection purchaser
and receives only the contractually specified fee. Under
standard industry definitions, a credit event is normally
defined to include bankruptcy, failure to pay, and restructuring. Other potential credit events include obligation
acceleration, obligation default, and repudiation/
moratorium.
Line Item 7(a)(2)

Total return swaps.

Report in the appropriate column the notional amount of
all total return swaps. A total return swap transfers the
total economic performance of a reference asset, which
includes all associated cash flows, as well as capital
appreciation or depreciation. The protection purchaser
(beneficiary) receives a floating rate of interest and any
depreciation on the reference asset from the protection
seller. The protection seller (guarantor) has the opposite
profile. The protection seller receives cash flows on the
reference asset, plus any appreciation, and it pays any
depreciation to the protection purchaser, plus a floating
Schedule HC-L

FR Y-9C
March 2013

Schedule HC-L

interest rate. A total return swap may terminate upon a
default of the reference asset.
Line Item 7(a)(3) Credit options.
Report in the appropriate column the notional amount of
all credit options. A credit option is a structure that
allows investors to trade or hedge changes in the credit
quality of the reference asset. For example, in a credit
spread option, the option writer (protection seller or
guarantor) assumes the obligation to purchase or sell the
reference asset at a specified ‘‘strike’’ spread level. The
option purchaser (protection purchaser or beneficiary)
buys the right to sell the reference asset to, or purchase it
from, the option writer at the strike spread level.
Line Item 7(a)(4) Other credit derivatives.

7(a)(1) through 7(a)(4), above, with negative fair values.
Report the total fair value as an absolute value; do not
enclose the total fair value in parentheses or use a minus
(-) sign.
Line Item 7(c) Notional amount of all credit
derivatives by regulatory capital treatment.
Report in the appropriate subitem the notional amount of
all credit derivative contracts according to the reporting
holding company’s treatment of the derivative for regulatory capital purposes. Because each subitem under item
7(c) is mutually exclusive, each credit derivative contract
should be reported in only one subitem.
Savings and loan holding companies should leave this
item blank.

Report in the appropriate column the notional amount of
all other credit derivatives. Other credit derivatives consist of any credit derivatives not reportable as a credit
default swap, a total return swap, or a credit option.
Credit linked notes are cash securities and should not be
reported as other credit derivatives.

Line Item 7(c)(1) Positions covered under the
Market Risk Rule.

Line Item 7(b)

Line Item 7(c)(1)(a)

Gross fair values.

Report in the appropriate subitem and column the gross
fair values of all credit derivatives. As defined in ASC
Topic 820, Fair Value Measurements and Disclosures
(formerly FASB Statement No. 157, Fair Value Measurements), fair value for an asset or liability is the price that
would be received to sell the asset or paid to transfer the
liability in an orderly transaction between market participants (not a forced liquidation or distressed sale) in the
asset’s or liability’s principal (or most advantageous)
market at the measurement date. For further information,
see the Glossary entry for ‘‘fair value.’’ For purposes of
this item, the reporting holding company should determine the fair value of its credit derivative contracts in the
same manner that it determines the fair value of these
contracts for other financial reporting purposes.
Line Item 7(b)(1)

Gross positive fair value.

Report in the appropriate column the total fair value of
those credit derivatives reported in Schedule HC-L, items
7(a)(1) through 7(a)(4), above, with positive fair values.
Line Item 7(b)(2)

Gross negative fair value.

Report in the appropriate column the total fair value of
those credit derivatives reported in Schedule HC-L, items
FR Y-9C
Schedule HC-L

March 2013

For holding companies subject to the Market Risk Rule,
report in the appropriate subitem the notional amount of
covered positions.
Sold protection.

For those credit derivatives that are covered positions
under the Market Risk Rule, report the notional amount
of credit derivative contracts where the holding company
is the protection seller (guarantor).
Line Item 7(c)(1)(b)

Purchased protection.

For those credit derivatives that are covered positions
under the Market Risk Rule, report the notional amount
of credit derivative contracts where the holding company
is the protection purchaser (beneficiary).
Line Item 7(c)(2) All other positions:
Line Item 7(c)(2)(a) Sold protection.
Report the notional amount of credit derivative contracts
that are not covered positions under the Market Risk Rule
where the reporting holding company is the protection
seller (guarantor).
Line Item 7(c)(2)(b) Purchased protection that is
recognized as a guarantee for regulatory capital
purposes.
Report the notional amount of credit derivative contracts
that are not covered positions under the Market Risk Rule
HC-L-7

Schedule HC-L

where the holding company is the protection purchaser
(beneficiary) and the protection is recognized as a guarantee for regulatory capital purposes. The credit derivative contracts to be reported in this item are limited to
those providing purchased protection where an underlying position (usually an asset of the holding company)
is being hedged by the protection and credit derivative
contract meets the criteria for recognition as a guarantee
under the Federal Reserve’s regulatory capital standards.
Line Item 7(c)(2)(c) Purchased protection that is
not recognized as a guarantee for regulatory capital
purposes.
Report the notional amount of credit derivative contracts
that are not covered positions under the Market Risk Rule
where the holding company is the protection purchaser
(beneficiary) and the protection is not recognized as a
guarantee for regulatory capital purposes. The credit
derivative contracts to be reported in this item are limited
to those providing purchased protection where the protection is not being used to hedge an underlying position or
where the ‘‘hedging’’ credit derivative contract does not
meet the criteria for recognition as a guarantee under the
Federal Reserve’s regulatory capital standards. These
‘‘naked’’ purchased protection positions sometimes arise
when a holding company has sold the asset that was
being hedged by the credit derivative contract while
retaining the credit derivative contract.
Line Item 7(d) Notional amounts by remaining
maturity.
Report in the appropriate subitem and column the
notional amount of all credit derivative contracts by
remaining maturity. Report notional amounts in the column corresponding to the contract’s remaining term to
maturity from the report date. Remaining maturities are
to be reported as (1) one year or less in column A, (2)
over one year through five years in column B, or (3) over
five years in column C.
Line Item 7(d)(1)

Sold credit protection.

Report the notional amount of all credit derivative contracts where the holding company is the protection seller
(guarantor).
Line Item 7(d)(1)(a)

Investment grade.

Report the remaining maturities of credit derivative
contracts where the underlying reference asset is rated
HC-L-8

investment grade or, if not rated, is the equivalent of
investment grade under the holding company’s internal
credit rating system.
Line Item 7(d)(1)(b)

Subinvestment grade.

Report the remaining maturities of credit derivative
contracts where the underlying reference asset is rated
below investment grade, i.e., subinvestment grade, or, if
not rated, is the equivalent of below investment grade
under the holding company’s internal credit rating system.
Line Item 7(d)(2) Purchased credit protection.
Report the notional amount of all credit derivative contracts where the holding company is the protection
purchaser (beneficiary).
Line Item 7(d)(2)(a)

Investment grade.

Report the remaining maturities of credit derivative
contracts where the underlying reference asset is rated
investment grade or, if not rated, is the equivalent of
investment grade under the holding company’s internal
credit rating system
Line Item 7(d)(2)(b)

Subinvestment grade.

Report the remaining maturities of credit derivative
contracts where the underlying reference asset is rated
below investment grade, i.e., subinvestment grade, or, if
not rated, is the equivalent of below investment grade
under the holding company’s internal credit rating system.
Line Item 8 Spot foreign exchange contracts.
Report the gross amount (stated in U.S. dollars) of all
spot contracts committing the reporting holding company
to purchase foreign (non-U.S.) currencies and U.S. dollar
exchange that are outstanding as of the report date. All
transactions within the holding company should be
reported on a consolidated basis.
A spot contract is an agreement for the immediate
delivery, usually within two business days or less (depending on market convention), of a foreign currency at the
prevailing cash market rate. Contracts where market
convention is for delivery of a foreign currency in less
than two days, e.g., T+1 day (for example, Canadian
dollar-U.S. dollar contracts), should be reported as spot
contracts. Any contract exceeding the market convention
Schedule HC-L

FR Y-9C
March 2013

Schedule HC-L

should be reported as a foreign exchange forward contract in Schedule HC-L, item 11(b), column B. Spot
contracts are considered outstanding (i.e., open) until
they have been cancelled by acquisition or delivery of the
underlying currencies.
Only one side of a spot foreign exchange contract is to be
reported. In those transactions where foreign (non-U.S.)
currencies are bought or sold against U.S. dollars, report
only that side of the transaction that involves the foreign
(non-U.S.) currency. For example, if the reporting holding company enters into a spot contract which obligates
the holding company to purchase U.S. dollar exchange
against which it sells Japanese yen, then the holding
company would report (in U.S. dollar equivalent values)
the amount of Japanese yen sold in this item. In crosscurrency spot foreign exchange transactions, which
involve the purchase and sale of two non-U.S. currencies,
only the purchase side is to be reported (in U.S. dollar
equivalent values).
Line Item 9 All other off-balance-sheet items
(exclude derivatives).
With the exceptions listed below, report all significant
types of off-balance-sheet items not covered in other
items of this schedule. Exclude off-balance-sheet derivative contracts that are reported elsewhere in Schedule HC-L.
Report only the aggregate amount of those types of
‘‘other off-balance sheet items’’ that individually exceed
10 percent of the total equity capital reported in Schedule
HC, item 27(a). If the holding company has no types of
‘‘other off-balance sheet items’’ that individually exceed
10 percent of total equity capital, report a zero.
Disclose in items 9(a) through 9(g) each type of ‘‘other
off-balance sheet items’’ reportable in this item, and the
dollar amount of the off-balance sheet item, that individually exceeds 25 percent of the total equity capital reported
in Schedule HC, item 27(a). For each type of off-balance
sheet item that exceeds this disclosure threshold for
which a preprinted caption has not been provided,
describe the item with a clear but concise caption in
items 9(d) through 9(g). These descriptions should not
exceed 50 characters in length (including spacing between
words).
Include the following as other off-balance-sheet items:
FR Y-9C
Schedule HC-L

June 2013

(1) Securities borrowed against collateral (other than
cash), or on an uncollateralized basis, for such purposes as a pledge against deposit liabilities or delivery against short sales. Report borrowed securities
that are fully collateralized by similar securities of
equivalent value at market value at the time they
were borrowed. For other borrowed securities, report
their market value as of the report date. (Report the
amount of securities borrowed in Schedule HC-L,
item 9(a), if this amount exceeds 25 percent of total
equity capital reported in Schedule HC, item 27(a).)
(2) Contracts for the purchase and sale of when-issued
securities that are excluded from the requirements of
ASC Topic 815, Derivatives and Hedging (formerly
FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activities, as amended)
(and therefore not reported as forward contracts in
Schedule HC-L, item 11(b), below), and accounted
for on a settlement-date basis. (Report the amount of
these commitments in Schedule HC-L, item 9(b) or
item 9(c), if this amount exceeds 25 percent of total
equity capital reported in Schedule HC, item 27(a).
(3) Standby letters of credit issued by another depository
institution (such as a correspondent bank), a Federal
Home Loan Bank, or any other entity on behalf of the
reporting bank holding company which is the account
party on the letters of credit and therefore is obligated
to reimburse the issuing entity for all payments made
under the standby letters of credit. (Report the
amount of these standby letters of credit in Schedule
HC-L, item 9(c), if this amount exceeds 25 percent of
the holding company’s total equity capital reported in
Schedule HC item 27(a).
(4) Financial guarantee insurance that insures the timely
payment of principal and interest on bond issues.
(5) Letters of indemnity other than those issued in
connection with the replacement of lost or stolen
official checks.
(6) Shipside or dockside guarantees or similar guarantees relating to missing bills of lading or title documents and other document guarantees that facilitate
the replacement of lost or destroyed documents and
negotiable instruments.
Exclude the following from other off-balance-sheet items:
HC-L-9

Schedule HC-L

(1) All items that are required to be reported on the
balance sheet of the Consolidated Financial Statements for Holding Companies, such as repurchase
and resale agreements.
(2) Commitments to purchase property being acquired
for lease to others (report in item 1 above).
(3) Contingent liabilities arising in connection with litigation in which the reporting holding company is
involved.
(4) Signature or endorsement guarantees of the type
associated with the regular clearing of negotiable
instruments or securities in the normal course of
business.
Line Item 10 Not applicable.
Line Item 11 Gross amounts (e.g., notional
amounts) of derivatives contracts.
Report in the appropriate column and subitem the gross
par value (stated in U.S. dollars) (e.g., futures, forwards,
and option contracts) or the notional amount (stated in
U.S. dollars) (e.g., forward rate agreements and swaps),
as appropriate, of all contracts that meet the definition of
a derivative and must be accounted for in accordance
with ASC Topic 815, Derivatives and Hedging (formerly
FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activities, as amended). Include
both freestanding derivative contracts and embedded
derivatives that must be accounted for separately from
their host contract under ASC Topic 815. Report each
contract according to its underlying risk exposure: interest rate, foreign exchange, equity, and commodity and
other. Contracts with multiple risk characteristics should
be classified based upon the predominant risk characteristics at the origination of the derivative. However,
exclude from Schedule HC-L, items 11 through 14, all
credit derivatives, which should be reported in Schedule
HC-L, item 7 above.
The notional amount or par value to be reported for a
derivative contract with a multiplier component is the
contract’s effective notional amount or par value. For
example, a swap contract with a stated notional amount
of $1,000,000 whose terms called for quarterly settlement of the difference between 5% and LIBOR multiplied by 10 has an effective notional amount of
$10,000,000.
HC-L-10

All transactions within the holding company should be
reported on a consolidated basis (i.e., intercompany
transactions should be eliminated). No other netting of
contracts is permitted for purposes of this item. Therefore, do not net: (1) obligations of the reporting holding
company to purchase from third parties against the
holding company’s obligations to sell to third parties,
(2) written options against purchased options, or (3) contracts subject to bilateral netting agreements.
For each column, the sum of Schedule HC-L, items 11(a)
through 11(e) must equal the sum of Schedule HC-L,
items 12 and 13.

Column Instructions
Column A Interest Rate Contracts
Interest rate contracts are contracts related to an interestbearing financial instrument or whose cash flows are
determined by referencing interest rates or another interest rate contract (e.g., an option on a futures contract to
purchase a Treasury bill). These contracts are generally
used to adjust the holding company’s interest rate exposure or, if the holding company is an intermediary, the
interest rate exposure of others. Interest rate contracts
include single currency interest rate swaps, basis swaps,
forward rate agreements, and interest rate options, including caps, floors, collars, and corridors.
Exclude contracts involving the exchange of one or more
foreign currencies (e.g., cross-currency swaps and currency options) and other contracts whose predominant
risk characteristic is foreign exchange risk, which are to
be reported in column B as foreign exchange contracts.
Unsettled securities transactions that exceed regular way
settlement time limit that is customary in each relevant
market must be reported as forward contracts in Schedule
HC-L, item 11(b).

Column B Foreign Exchange Contracts
Foreign exchange contracts are contracts to purchase
foreign (non-U.S.) currencies and U.S. dollar exchange in
the forward market, i.e., on an organized exchange or
in an over-the-counter market. A purchase of U.S. dollar
exchange is equivalent to a sale of foreign currency.
Foreign exchange contracts include cross-currency interest rate swaps where there is an exchange of principal,
forward foreign exchange contracts (usually settling three
or more business days from trade date), and currency
Schedule HC-L

FR Y-9C
June 2013

Schedule HC-L

futures and currency options. Exclude spot foreign
exchange contracts which are to be reported in Schedule HC-L, item 8.

Line Item Instructions

Only one side of a foreign currency transaction is to be
reported. In those transactions where foreign (non-U.S.)
currencies are bought or sold against U.S. dollars, report
only that side of the transaction that involves the foreign
(non-U.S.) currency. For example, if the reporting holding company enters into a futures contract which obligates the holding company to purchase U.S. dollar
exchange against which it sells Japanese yen, then the
holding company would report (in U.S. dollar equivalent
values) the amount of Japanese yen sold in Schedule
HC-L, item 11(a). In cross-currency transactions, which involve the purchase and sale of two
non-U.S. currencies, only the purchase side is to be
reported.

Futures contracts represent agreements for delayed delivery of financial instruments or commodities in which the
buyer agrees to purchase and the seller agrees to deliver,
at a specified future date, a specified instrument at a
specified price or yield. Futures contracts are standardized and are traded on organized exchanges that act as the
counterparty to each contract.

All amounts in column B are to be reported in U.S. dollar
equivalent values.

Column C Equity Derivative Contracts
Equity derivative contracts are contracts that have a
return, or a portion of their return, linked to the price of a
particular equity or to an index of equity prices, such as
the Standard and Poor’s 500.
The contract amount to be reported for equity derivative
contracts is the quantity, e.g., number of units, of the
equity instrument or equity index contracted for purchase
or sale multiplied by the contract price of a unit.

Column D Commodity and Other Contracts
Commodity contracts are contracts that have a return, or
a portion of their return, linked to the price of or to an
index of precious metals, petroleum, lumber, agricultural
products, etc. Commodity and other contracts also include
any other contracts that are not reportable as interest rate,
foreign exchange, or equity derivative contracts.
The contract amount to be reported for commodity and
other contracts is the quantity, e.g., number of units, of
the commodity or product contracted for purchase or sale
multiplied by the contract price of a unit.
The notional amount to be reported for commodity
contracts with multiple exchanges of principal is the
contractual amount multiplied by the number of remaining payments (i.e., exchanges of principal) in the contract.
FR Y-9C
Schedule HC-L

June 2013

Line Item 11(a) Futures contracts.

Report, in the appropriate column, the aggregate par
value of futures contracts that have been entered into by
the reporting holding company and are outstanding (i.e.,
open contracts) as of the report date. Do not report the par
value of financial instruments intended to be delivered
under such contracts if this par value differs from the par
value of the contracts themselves.
Contracts are outstanding (i.e., open) until they have
been cancelled by acquisition or delivery of the underlying financial instruments or by offset. Offset is the
liquidating of a purchase of futures through the sale of an
equal number of contracts of the same delivery month
on the same underlying instrument, or the covering of a
short sale of futures through the purchase of an equal
number of contracts of the same delivery month on the
same underlying instrument on the same exchange.
Column A, Interest Rate Futures. Report futures
contracts committing the reporting holding company to
purchase or sell financial instruments and whose predominant risk characteristic is interest rate risk. Some of
the more common interest rate futures include futures on
90-day U.S. Treasury bills; 12-year GNMA pass-through
securities; and 2-, 4-, 6-, and 10-year U.S. Treasury notes.
Column B, Foreign Exchange Futures. Report the
gross amount (stated in U.S. dollars) of all futures
contracts committing the reporting holding company to
purchase foreign (non-U.S.) currencies and U.S. dollar
exchange and whose predominant risk characteristic is
foreign exchange risk.
A currency futures contract is a standardized agreement
for delayed delivery of a foreign (non-U.S.) currency or
U.S. dollar exchange in which the buyer agrees to
purchase and the seller agrees to deliver, at a specified
future date, a specified amount at a specified exchange
rate.
HC-L-11

Schedule HC-L

Column C, Equity Derivative Futures. Report futures
contracts committing the reporting holding company to
purchase or sell equity securities or instruments based on
equity indexes such as the Standard and Poor’s 500, or
the Nikkei.
Column D, Commodity and Other Futures. Report
the contract amount for all futures contracts committing
the reporting holding company to purchase or sell commodities such as agricultural products (e.g., wheat, coffee), precious metals (e.g., gold, platinum), and nonferrous metals (e.g., copper, zinc). Include any other futures
contract that is not reportable as an interest rate, foreign
exchange, or equity derivative contract in column A, B,
or C.
Line Item 11(b) Forward contracts.
Forward contracts represent agreements for delayed
delivery of financial instruments or commodities in which
the buyer agrees to purchase and the seller agrees to
deliver, at a specified future date, a specified instrument
or commodity at a specified price or yield. Forward
contracts are not traded on organized exchanges and their
contractual terms are not standardized.
Report the notional value of forward contracts that
have been entered into by the reporting holding company
and are outstanding (i.e., open contracts) as of the report
date. Do not report financial instruments intended to be
delivered under such contracts if this notional value
differs from the notional value of the contracts themselves.
Contracts are outstanding (i.e., open) until they have
been cancelled by acquisition or delivery of the underlying financial instruments or settled in cash. Such contracts can only be terminated, other than by receipt of the
underlying asset, by agreement of both buyer and seller.
Include as forward contracts in this item contracts for the
purchase and sale of when-issued securities that are not
excluded from the requirements of ASC Topic 815,
Derivatives and Hedging (formerly FASB Statement
No. 133, Accounting for Derivative Instruments and
Hedging Activities, as amended). Report contracts for the
purchase and sale of when-issued securities that are
excluded from the requirements of ASC Topic 815, as
amended, and accounted for on a settlement-date basis as
‘‘Other off-balance-sheet items’’ in Schedule HC-L, item
9, subject to the existing reporting threshold for this item.
HC-L-12

Column A, Interest Rate Forwards. Report forward
contracts committing the reporting holding company to
purchase or sell financial instruments and whose predominant risk characteristic is interest rate risk. Include
in this item firm commitments (i.e., commitments that
have a specific interest rate, selling date, and dollar
amount) to sell loans secured by 1-to-4 family residential
properties that meet the definition of a derivative contract
under ASC Topic 815.
Column B, Foreign Exchange Forwards. Report the
gross amount (stated in U.S. dollars) of all forward
contracts committing the reporting holding company to
purchase foreign (non-U.S.) currencies and U.S. dollar
exchange and whose predominant risk characteristic is
foreign exchange risk.
A forward foreign exchange contract is an agreement for
delayed delivery of a foreign (non-U.S.) currency or U.S.
dollar exchange in which the buyer agrees to purchase
and the seller agrees to deliver, at a specified future date,
a specified amount at a specified exchange rate.
Column C, Equity Derivative Forwards. Report forward contracts committing the reporting holding company to purchase or sell equity instruments.
Column D, Commodity and Other Forwards. Report
the contract amount for all forward contracts committing
the reporting holding company to purchase or sell commodities such as agricultural products (e.g., wheat, coffee), precious metals (e.g., gold, platinum), and nonferrous metals (e.g., copper, zinc). Include any other forward
contract that is not reportable as an interest rate, foreign
exchange, or equity derivative contract in column A, B,
or C.
Line Item 11(c) Exchange-traded option contracts.
Option contracts convey either the right or the obligation,
depending upon whether the reporting holding company
is the purchaser or the writer, respectively, to buy or sell a
financial instrument or commodity at a specified price by
a specified future date. Some options are traded on
organized exchanges.
The buyer of an option contract has, for compensation
(such as a fee or premium), acquired the right (or option)
to sell to, or purchase from, another party some financial
instrument or commodity at a stated price on a specified
future date. The seller of the contract has, for such
compensation, become obligated to purchase or sell the
Schedule HC-L

FR Y-9C
June 2013

Schedule HC-L

financial instrument or commodity at the option of the
buyer of the contract. A put option contract obligates
the seller of the contract to purchase some financial
instrument or commodity at the option of the buyer of the
contract. A call option contract obligates the seller of the
contract to sell some financial instrument or commodity
at the option of the buyer of the contract.
Line Item 11(c)(1) Written options.
Report in this item the aggregate par value of the
financial instruments or commodities that the reporting
holding company has, for compensation (such as a fee or
premium), obligated itself to either purchase or sell under
exchange-traded option contracts that are outstanding as
of the report date.
Column A, Written Exchange-Traded Interest Rate
Options. For exchange-traded option contracts obligating the reporting holding company to either purchase or
sell an interest rate futures contract and whose predominant risk characteristic is interest rate risk, report the par
value of the financial instrument underlying the futures
contract. An example of such a contract is a Chicago
Board Options Exchange option on the 13-week Treasury
bill rate.
Column B, Written Exchange-Traded Foreign
Exchange Options. Report in this item the gross
amount (stated in U.S. dollars) of foreign (non-U.S.)
currency and U.S. dollar exchange that the reporting
holding company has, for compensation, obligated itself
to either purchase or sell under exchange-traded option
contracts whose predominant risk characteristic is foreign exchange risk. In the case of option contracts
obligating the reporting holding company to either purchase or sell a foreign exchange futures contract, report
the gross amount (stated in U.S. dollars) of the foreign
(non-U.S.) currency underlying the futures contract.
Exchange-traded options on major currencies such as the
Japanese Yen and British Pound Sterling and options on
futures contracts of major currencies are examples of
such contracts.
Column C, Written Exchange-Traded Equity Derivative Options. Report the contract amount for those
exchange-traded option contracts where the reporting
holding company has obligated itself, for compensation,
to purchase or sell an equity instrument or equity index.
Column D, Written Commodity and Other ExchangeTraded Options. Report the contract amount for those
FR Y-9C
Schedule HC-L

June 2013

exchange-traded option contracts where the reporting
holding company has obligated itself, for compensation,
to purchase or sell a commodity or product. Include any
other written, exchange-traded option that is not reportable as an interest rate, foreign exchange, or equity
derivative contract in columns A, B, or C.
Line Item 11(c)(2) Purchased options.
Report in this item the aggregate par value of the
financial instruments or commodities that the reporting
holding company has, for a fee or premium, purchased
the right to either purchase or sell under exchange-traded
option contracts that are outstanding as of the report date.
Column A, Purchased Exchange-Traded Interest Rate
Options. For exchange-traded option contracts giving
the reporting holding company the right to either purchase or sell an interest rate futures contract and whose
predominant risk characteristic is interest rate risk, report
the par value of the financial instrument underlying the
futures contract. An example of such a contract is a
Chicago Board Options Exchange option on the 13-week
Treasury bill rate.
Column B, Purchased Exchange-Traded Foreign
Exchange Options. Report in this item the gross
amount (stated in U.S. dollars) of foreign (non-U.S.)
currency and U.S. dollar exchange that the reporting
holding company has, for a fee, purchased the right to
either purchase or sell under exchange-traded option
contracts whose predominant risk characteristic is foreign exchange risk. In the case of option contracts giving
the reporting holding company the right to either purchase or sell a currency futures contract, report the gross
amount (stated in U.S. dollars) of the foreign (non-U.S.)
currency underlying the futures contract. Exchangetraded options on major currencies such as the Japanese
Yen and British Pound Sterling and options on futures
contracts of major currencies are examples of such
contracts.
Column C, Purchased Exchange-Traded Equity
Derivative Options. Report the contract amount of
those exchange-traded option contracts where the reporting holding company has, for a fee, purchased the right to
purchase or sell an equity instrument or equity index.
Column D, Purchased Commodity and Other
Exchange-Traded Options. Report the contract amount
for those exchange-traded option contracts where the
reporting holding company has, for a fee, or premium,
HC-L-13

Schedule HC-L

purchased the right to purchase or sell a commodity or
product. Include any other purchased, exchange-traded
option that is not reportable as an interest rate, foreign
exchange, or equity derivative contract in column A, B,
or C.
Line Item 11(d) Over-the-counter option contracts.
Option contracts convey either the right or the obligation,
depending upon whether the reporting holding company
is the purchaser or the writer, respectively, to buy or sell a
financial instrument or commodity at a specified price by
a specified future date. Options can be written to meet the
specialized needs of the counterparties to the transaction.
These customized option contracts are known as overthe-counter (OTC) options. Thus, over-the-counter option
contracts include all option contracts not traded on an
organized exchange.
The buyer of an option contract has, for compensation
(such as a fee or premium), acquired the right (or option)
to sell to, or purchase from, another party some financial
instrument or commodity at a stated price on a specified
future date. The seller of the contract has, for such
compensation, become obligated to purchase or sell the
financial instrument or commodity at the option of the
buyer of the contract. A put option contract obligates the
seller of the contract to purchase some financial instrument or commodity at the option of the buyer of the
contract. A call option contract obligates the seller of the
contract to sell some financial instrument or commodity
at the option of the buyer of the contract.
In addition, swaptions, i.e., options to enter into a swapcontract, and contracts known as caps, floors, collars, and
corridors 3 should be reported as options.
Commitments to lend that meet the definition of a
derivative and must be accounted for in accordance with
ASC Topic 815, Derivatives and Hedging (formerly
FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activities, as amended) are
3. A cap is a contract under which the purchaser has, for compensation
(such as a fee or premium), acquired the right to receive a payment from
the seller if a specified index rate, e.g., LIBOR, rises above a designated
strike rate. Payments are based on the principal amount or notional amount
of the cap, although no exchange of principal takes place. A floor is similar
to a cap except that the purchaser has, for compensation (such as a fee or
premium), acquired the right to receive a payment from the seller if the
specified index rate falls below the strike rate. A collar is the simultaneous
purchase of a cap (with a strike rate at one index rate) and sale of a floor
(with a strike rate at a lower index rate), designed to maintain interest rates.

HC-L-14

considered options for purposes of Schedule HC-L, item
11. All other commitments to lend should be reported in
Schedule HC-L, item 1.
Line Item 11(d)(1) Written options.
Report in this item the aggregate par value of the
financial instruments or commodities that the reporting
holding company has, for compensation (such as a fee
or premium), obligated itself to either purchase or sell
under OTC option contracts that are outstanding as of the
report date. Also report the aggregate notional amount of
written caps, floors, and swaptions and for the written
portion of collars and corridors.
Column A, Written OTC Interest Rate Options.
Interest rate options include options to purchase and sell
interest-bearing financial instruments and whose predominant risk characteristic is interest rate risk as well as
contracts known as caps, floors, collars, corridors, and
swaptions. Include in this item the notional amount for
interest rate caps and floors that the reporting holding
company sells. For interest rate collars and corridors,
report a notional amount for the written portion of the
contract in Schedule HC-L, item 11(d)(1), column A, and
for the purchased portion of the contract in Schedule HC-L, item 11(d)(2), column A.
Column B, Written OTC Foreign Exchange Options.
A written currency option contract conveys the obligation to exchange two different currencies at a specified
exchange rate. Report in this item the gross amount
(stated in U.S. dollars) of foreign (non-U.S.) currency and
U.S. dollar exchange that the reporting holding company
has, for compensation, obligated itself to either purchase
or sell under OTC option contracts whose predominant
risk characteristic is foreign exchange risk.
Column C, Written OTC Equity Derivative Options.
Report the contract amount for those OTC option contracts where the reporting holding company has obligated
itself, for compensation, to purchase or sell an equity
instrument or equity index.
Column D, Written Commodity and Other OTC
Options. Report the contract amount for those OTC
option contracts where the reporting holding company
has obligated itself, for compensation, to purchase or sell
a commodity or product. Include any other written, OTC
option that is not reportable as an interest rate, foreign
exchange, or equity derivative contract in column A, B,
or C.
Schedule HC-L

FR Y-9C
June 2013

Schedule HC-L

Line Item 11(d)(2)

Purchased options.

Report in this item the aggregate par value of the
financial instruments or commodities that the reporting
holding company has, for a fee or premium, purchased
the right to either purchase or sell under OTC option
contracts that are outstanding as of the report date. Also
report the aggregate notional amount for purchased caps,
floors, and swaptions and for the purchased portion of
collars and corridors.
Column A, Purchased OTC Interest Rate Options.
Interest rate options include options to purchase and sell
interest-bearing financial instruments and whose predominant risk characteristic is interest rate risk as well as
contracts known as caps, floors, collars, corridors, and
swaptions. Include in this item the notional amount for
interest rate caps and floors that the reporting holding
company purchases. For interest rate collars and corridors, report a notional amount for the written portion of
the contract in Schedule HC-L, item 11(d)(1), column A,
and for the purchased portion of the contract in Schedule
HC-L, item 11(d)(2), column A.
Column B, Purchased OTC Foreign Exchange
Options. Report in this item the gross amount (stated
in U.S. dollars) of foreign (non-U.S.) currency and U.S.
dollar exchange that the reporting holding company has,
for a fee or premium, purchased the right to either
purchase or sell under option contracts whose predominant risk characteristic is foreign exchange risk.
Column C, Purchased OTC Equity Derivative
Options. Report the notional amount of those OTC
option contracts where the reporting holding company
has, for a fee or premium, purchased the right to purchase
or sell an equity instrument or equity index.
Column D, Purchased Commodity and Other OTC
Options. Report the contract amount for those option
contracts where the reporting holding company has, for a
fee or premium, purchased the right to purchase or sell a
commodity or product. Include any other purchased
OTC option that is not reportable as an interest rate,
foreign exchange or equity derivative contract in column A, B, or C.
Line Item 11(e) Swaps.
Swaps are contracts in which two parties agree to
exchange payment streams based on a specified notional
amount for a specified period. Forward starting swap
FR Y-9C
Schedule HC-L

June 2013

contracts should be reported as swaps. The notional
amount of a swap is the underlying principal amount
upon which the exchange of interest, foreign exchange or
other income or expense is based. The notional amount
reported for a swap contract with a multiplier component
is the contract’s effective notional amount. In those cases
where the reporting holding company is acting as an
intermediary, both sides of the transaction are to be
reported.
Column A, Interest Rate Swaps. Report the notional
amount of all outstanding interest rate and basis swaps
whose predominant risk characteristic is interest rate risk.
Column B, Foreign Exchange Swaps. Report the
notional principal amount (stated in U.S. dollars) of all
outstanding cross-currency interest rate swaps.
A cross-currency interest rate swap is a contract in which
two parties agree to exchange principal amounts of
different currencies, usually at the prevailing spot rate, at
the inception of an agreement which lasts for a certain
number of years. At defined intervals over the life of the
swap, the counterparties exchange payments in the different currencies based on specified rates of interest. When
the agreement matures, the principal amounts will be
re-exchanged at the same spot rate. The notional amount
of a cross-currency interest rate swap is generally the
underlying principal amount upon which the exchange is
based.
Column C, Equity Swaps. Report the notional amount
of all outstanding equity or equity index swaps.
Column D, Commodity and Other Swaps. Report the
notional principal amount of all other swap contracts that
are not reportable as either interest rate, foreign exchange,
or equity derivative contracts in column A, B, or C. The
notional amount to be reported for commodity contracts
with multiple exchanges of principal is the contractual
amount multiplied by the number of remaining payments
(or exchanges of principal) in the contract.
Line Item 12 Total gross notional amount of
derivative contracts held for trading.
Report in the appropriate column, the total notional
amount or par value of those off-balance- sheet derivative
contracts in Schedule HC-L, item 11 above that are held
for trading purposes. Contracts held for trading purposes
include those used in dealing and other trading activities
HC-L-15

Schedule HC-L

accounted for at fair value with gains and losses recognized in earnings. Derivative instruments used to hedge
trading activities should also be reported in this item.
Derivative trading activities include (a) regularly dealing
in interest rate contracts, foreign exchange contracts,
equity derivative contracts, and other off-balance-sheet
commodity contracts, (b) acquiring or taking positions
in such items principally for the purpose of selling in
the near term or otherwise with the intent to resell (or
repurchase) in order to profit from short-term price
movements, or (c) acquiring or taking positions in such
items as an accommodation to customers.
The trading department of a holding company or its
subsidiaries may have entered into a derivative contract
with another department or business unit within the
consolidated holding company (and which has been
reported on a consolidated basis in accordance with the
instructions to Schedule HC-L, item 11 above). If the
trading department has also entered into a matching
contract with a counterparty outside the consolidated
holding company, the contract with the outside counterparty should be designated as held for trading or as held
for purposes other than trading consistent with the contract’s designation for other financial reporting purposes.
Line Item 13 Total gross notional amount of
derivative contracts held for purposes other than
trading.

in the instructions for Schedule HC-L, items 12 and 13
above.
All transactions within the holding company should be
reported on a consolidated basis. For purposes of this
item, do not net (1) obligations of the reporting holding
company to buy against the holding company’s obligations to sell, (2) written options against purchased
options, (3) positive fair values against negative fair
values, or (4) contracts subject to bilateral netting agreements.
According to ASC Topic 820, Fair Value Measurements
and Disclosures (formerly FASB Statement No. 157,
Fair Value Measurements), fair value is defined as the
price that would be received to sell an asset or paid to
transfer a liability in an orderly transaction between
market participants in the asset’s or liability’s principal
(or most advantageous) market at the measurement date.
For purposes of item 14, the reporting holding company
should determine the fair value of its derivative contracts
in the same manner that it determines the fair value of
these contracts for other financial reporting purposes,
consistent with the guidance in ASC Topic 820.
Line Item 14(a) Contracts held for trading.
Report in the appropriate column and subitem the gross
positive and gross negative fair values of those contracts
held for trading reported in Schedule HC-L, item 12
above.

Report in the appropriate column, the total notional
amount or par value of those contracts in Schedule HC-L,
item 11 above that are held for purposes other than
trading.

Line Item 14(a)(1) Gross positive fair value.

Line Item 14 Gross fair values of derivative
contracts.

Line Item 14(a)(2) Gross negative fair value.

Report in the appropriate column and subitem below the
fair (or market) value of all derivative contracts reported
in Schedule HC-L, items 12 and 13 above. For each of
the four types of underlying risk exposure in columns A
through D, the gross positive and gross negative fair
values will be reported separately below for contracts
held for trading (item 14(a)), and contracts held for
purposes other than trading (item 14(b)). Guidance for
reporting by type of underlying risk exposure is provided
in Schedule HC-L, item 11 above. Guidance for reporting
by purpose and accounting methodology is provided
HC-L-16

Report in the appropriate column the total fair value of
those contracts in Schedule HC-L, item 12 above with
positive fair values.

Report in the appropriate column the total fair value of
those contracts in Schedule HC-L, item 12 above with
negative fair values. Report the total fair value as an
absolute value, do not enclose the total fair value in
parentheses or use a minus (2) sign.
Line Item 14(b) Contracts held for purposes other
than trading.
Report in the appropriate column and subitem the gross
positive and gross negative fair values of those contractsheld for purposes other than trading that are reported in
Schedule HC-L, item 13 above.
Schedule HC-L

FR Y-9C
June 2013

Schedule HC-L

Line Item 14(b)(1) Gross positive fair value.
Report in the appropriate column the total fair value of
those contracts in Schedule HC-L, item 13 above with
positive fair values.
Line Item 14(b)(2) Gross negative fair value.
Report in the appropriate column the total fair value of
those contracts in Schedule HC-L, item 13 above with
negative fair values. Report the total fair value as an
absolute value, do not enclose the total fair value in
parentheses or use a minus (2) sign.
Line Item 15 Over-the-counter derivatives.
Items 15.a and 15.b.(1) through (8) are to be completed
only by holding companies with total assets of $10
billion or more. Include all over-the-counter (OTC) interest rate, foreign exchange, commodity, equity, and credit
derivative contracts that are held for trading and held for
purposes other than trading.
Column Instructions for items 15(a) and 15(b)(1)
through (8):
Column A, Banks and Securities Firms: Banks include
U.S. banks and foreign banks as defined in the Glossary
entry for ‘‘Banks, U.S. and Foreign.’’ Securities firms
include broker-dealers that are registered with the U.S.
Securities and Exchange Commission (SEC), firms
engaged in securities activities in the European Union
(EU) that are subject to the EU’s Capital Adequacy
Directive, and other firms engaged in securities activities.
Column B, Monoline Financial Guarantors: Monoline
financial guarantors are companies that are primarily
engaged in the business of providing credit enhancement
in the form of a ‘‘guarantee’’ of payment of principal and
interest to bond issuers when an issuer defaults. In
essence, these companies provide a back-up guarantee,
which generally increases the bond rating of debt issued
by lower-rated borrowers, in exchange for insurance
premiums. Monoline financial guarantors provide guarantees on securities that range from municipal bonds to
structured financial products such as collateralized debt
obligations (CDOs).
Column C, Hedge Funds: Hedge funds are generally
privately-owned investment funds with a limited range of
investors. Hedge funds are not required to register with
the SEC, which provides them with an exemption in
many jurisdictions from regulations governing short sellFR Y-9C
Schedule HC-L

June 2013

ing, derivative contracts, leverage, fee structures, and the
liquidity of investments in the fund.
Column D, Sovereign Governments: Sovereign governments are the central governments of foreign countries.
Column E, Corporations and All Other Counterparties:
Corporations and all other counterparties include all
counterparties other than those included in columns A
through D above.
Line Item 15(a)

Net current credit exposure.

Report in the appropriate column the sum of the net
current credit exposures on OTC derivative contracts by
type of counterparty. The sum of the net current credit
exposures reported in columns A through E for this item
may not equal the amount reported in Schedule HC-R,
Memorandum item 1, ‘‘Current credit exposure across all
derivative contracts covered by the risk-based capital
standards,’’ because the amount reported in Schedule
HC-R, Memorandum item 1, excludes, for example,
OTC derivatives not covered by the risk-based capital
standards. All transactions within the consolidated holding company should be reported on a net basis.
The current credit exposure (sometimes referred to as the
replacement cost) is the fair value of a derivative contract
when that fair value is positive. The current credit
exposure is zero when the fair value is negative or zero.
For purposes of this item, the net current credit exposure
to an individual counterparty should be derived as follows: Determine whether a legally enforceable bilateral
netting agreement is in place between the reporting
holding company and the counterparty. If such an agreement is in place, the fair values of all applicable derivative contracts with that counterparty that are included in
the scope of the netting agreement are netted to a single
amount, which may be positive, negative, or zero.
Line Item 15(b)

Fair value of collateral.

Report in the appropriate subitem and column the total
fair value of the collateral pledged by counterparties to
secure OTC derivative transactions by type of counterparty, even if the fair value of the collateral as of the
report date exceeds the net current credit exposure to a
counterparty or the current credit exposure to a counterparty is zero. Include the fair value of collateral in the
reporting holding company’s possession and collateral
held on the holding company’s behalf by third party
custodians.
HC-L-17

Schedule HC-L

Line Item 15(b)(1)

Cash – U.S. dollar.

Report in the appropriate counterparty column the total
of all cash denominated in U.S. dollars held on deposit in
the holding company or by third party custodians on
behalf of the holding company that provide protection to
the holding company against counterparty risk on OTC
derivatives.
Line Item 15(b)(2)

Cash – Other currencies.

Report in the appropriate counterparty column in U.S.
dollar equivalents the total of all cash denominated in
non-U.S. currency held on deposit in the holding company or by third party custodians on behalf of the holding
company that provide protection to the holding company
against counterparty risk on OTC derivatives.
Line Item 15(b)(3)

U.S. Treasury securities.

Report in the appropriate counterparty column the fair
value of U.S. Treasury securities held directly by the
holding company or by third-party custodians on behalf
of the holding company that provide protection to the
holding company against counterparty risk on OTC
derivatives.
Line Item 15(b)(4) U.S. Government agency and
U.S. Government-sponsored agency debt securities.
Report in the appropriate counterparty column the fair
value of U.S. Government agency and U.S. Governmentsponsored agency debt securities held directly by the
holding company or by third party custodians on behalf

HC-L-18

of the holding company that provide protection to the
holding company against counterparty risk on OTC
derivatives.
Line Item 15(b)(5)

Corporate bonds.

Report in the appropriate counterparty column the fair
value of corporate bonds held directly by the holding
company or by third party custodians on behalf of the
holding company that provide protection to the holding
company against counterparty risk on OTC derivatives.
Line Item 15(b)(6)

Equity securities.

Report in the appropriate counterparty column the fair
value of equity securities held directly by the holding
company or by third-party custodians on behalf of the
holding company that provide protection to the holding
company against counterparty risk on OTC derivatives.
Line Item 15(b)(7)

All other collateral.

Report in the appropriate counterparty column the fair
value of collateral that cannot properly be reported in
Schedule HC-L, item 15(b)(1) through item 15(b)(7),
held directly by the holding company or by third-party
custodians on behalf of the holding company that provide
protection to the holding company against counterparty
risk on OTC derivatives.
Line Item 15(b)(8)

Total fair value of collateral.

For each column, report the sum of items 15(b)(1)
through 15(b)(7).

Schedule HC-L

FR Y-9C
June 2013

LINE ITEM INSTRUCTIONS FOR

Memoranda
Schedule HC-M

Line Item 1 Total number of holding company
common shares outstanding.
Report in this item the total number of common stock
outstanding by the consolidated holding company as of
the report date. Do not round this number. Total
outstanding shares equals total shares issued less treasury
stock.
Line Item 2 Debt maturing in one year or less that
is issued to unrelated third parties by bank
subsidiaries.
Report in this item all debt maturing in one year or less
included in Schedule HC, items 16 and 19(a) that is
issued to unrelated third parties by any direct or indirect
bank subsidiary of the reporting holding company.
Include in this item the amount of such debt that is
redeemable at the option of the holder within one year,
even when the debt is scheduled to mature in more than
one year.
‘‘Unrelated third parties’’ covers all individuals and those
partnerships and corporations that are not majorityowned or controlled, directly or indirectly, by the respondent holding company or any of its subsidiaries.
Line Item 3 Debt maturing in more than one year
that is issued to unrelated third parties by bank
subsidiaries.
Report in this item all debt maturing in more than one
year included in Schedule HC, items 16 and 19(a) that is
issued to unrelated third parties by any direct or indirect
bank subsidiary of the reporting holding company.
Exclude from this item the amount of such debt that is
redeemable at the option of the holder within one year,
even when the debt is scheduled to mature in more than
one year.
FR Y-9C
Schedule HC-M March 2013

‘‘Unrelated third parties’’ covers all individuals and those
partnerships and corporations that are not majorityowned or controlled, directly or indirectly, by the respondent holding company or any of its subsidiaries.
Line Item 4 Other assets acquired in satisfaction
of debts previously contracted.
Report in this item all assets (other than other real estate
owned) that have been acquired in satisfaction of debts
previously contracted (DPC). Include assets, such as
securities, loans, and equipment, that have been acquired
in satisfaction of DPC.
Line Item 5 Securities purchased under
agreements to resell offset against securities sold
under agreements to repurchase on Schedule HC.
Report in this item the amount of securities purchased
under agreements to resell that have been offset (where
the ‘‘right of setoff’’ exists) by securities sold under
agreements to repurchase (i.e., assets removed from
Schedule HC). For further information, see the Glossary
entry for ‘‘offsetting’’ and ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation
No. 41, Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements).
Line Item 6 Assets covered by loss-sharing
agreements with the FDIC.
Under a loss-sharing agreement, the FDIC agrees to
absorb a portion of the losses on a specified pool of a
failed insured depository institution’s assets in order to
maximize asset recoveries and minimize the FDIC’s
losses. In general, for transactions that occurred before
April 2010, the FDIC reimburses 80 percent of losses
incurred by an acquiring institution on covered assets
over a specified period of time up to a stated threshold
amount, with the acquirer absorbing 20 percent of the
losses on these assets. Any losses above the stated
HC-M-1

Schedule HC-M

threshold amount are reimbursed by the FDIC at 95
percent of the losses recognized by the acquirer. For more
recent transactions, the FDIC generally reimburses 80
percent of the losses incurred by the acquirer on covered
assets, with the acquiring institution absorbing 20 percent.
Report in the appropriate subitem the balance sheet
carrying amount as of the report date of all assets
acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC. These asset
amounts should also be included in the balance sheet
category appropriate to the asset on Schedule HC, Balance Sheet.
Do not report the ‘‘book value’’ of the covered assets on
the failed institution’s books, which is the amount upon
which payments from the FDIC to the reporting holding
company are to be based in accordance with the losssharing agreement.
Line Item 6(a) Loans and leases.
Report in the appropriate subitem the carrying amount of
loans and leases held for sale and the recorded investment in loans held for investment included in Schedule
HC-C, items 1 through 10 acquired from failed insured
depository institutions or otherwise purchased from the
FDIC that are covered by loss-sharing agreements with
the FDIC.
Line Item 6(a)(1) Loans secured by real estate (in
domestic offices):
Line Item 6(a)(1)(a) Construction, land
development, and other land loans:
Line Item 6(a)(1)(a)(1)
construction loans.

Line Item 6(a)(1)(b)

Secured by farmland.

Report the amount of loans secured by farmland included
in Schedule HC-C, item 1(b), column B, acquired from
failed insured depository institutions or otherwise purchased from the FDIC that are covered by loss-sharing
agreements with the FDIC.
Line Item 6(a)(1)(c) Secured by 1-4 family
residential properties:
Line Item 6(a)(1)(c)(1) Revolving, open-end loans
secured by 1-4 family residential properties and
extended under lines of credit.
Report the amount of revolving, open-end loans secured
by 1-4 family residential properties and extended under
lines of credit loans included in Schedule HC-C, item
1(c)(1), column B, acquired from failed insured depository institutions or otherwise purchased from the FDIC
that are covered by loss-sharing agreements with the
FDIC.
Line Item 6(a)(1)(c)(2) Closed-end loans secured
by 1-4 family residential properties:
Line Item 6(a)(1)(c)(2)(a)) Secured by first liens.
Report the amount of closed-end loans secured by first
liens on 1-4 family residential properties included in
Schedule HC-C, item 1(c)(2)(a), column B, acquired
from failed insured depository institutions or otherwise
purchased from the FDIC that are covered by losssharing agreements with the FDIC.

1-4 family residential

Report the amount of 1-4 family residential construction
loans included in Schedule HC-C, item 1(a)(1), column
B, acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC.
Line Item 6(a)(1)(a)(2) Other construction loans
and all land development and other land loans.
Report the amount of other construction loans and all
land development and other land loans included in
Schedule HC-C, item 1(a)(2), column B, acquired from
HC-M-2

failed insured depository institutions or otherwise purchased from the FDIC that are covered by loss-sharing
agreements with the FDIC.

Line Item 6(a)(1)(c)(2)(b)

Secured by junior liens.

Report the amount of closed-end loans secured by junior
liens on 1-4 family residential properties included in
Schedule HC-C, item 1(c)(2)(b), column B, acquired
from failed insured depository institutions or otherwise
purchased from the FDIC that are covered by losssharing agreements with the FDIC.
Line Item 6(a)(1)(d) Secured by multifamily (5 or
more) residential properties.
Report the amount of loans secured by multifamily (5 or
more) residential properties included in Schedule HC-C,
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Schedule HC-M

item 1(d), column B, acquired from failed insured depository institutions or otherwise purchased from the FDIC
that are covered by loss-sharing agreements with the
FDIC.

umn A, acquired from failed insured depository institutions or otherwise purchased from the FDIC that are
covered by loss-sharing agreements with the FDIC.
Line Item 6(a)(4)(b)

Line Item 6(a)(1)(e) Secured by nonfarm
nonresidential properties:
Line Item 6(a)(1)(e)(1) Loans secured by
owner-occupied nonfarm nonresidential properties.
Report the amount of loans secured by owner-occupied
nonfarm nonresidential properties included in Schedule
HC-C, item 1(e)(1), column B, acquired from failed
insured depository institutions or otherwise purchased
from the FDIC that are covered by loss-sharing agreements with the FDIC.
Line Item 6(a)(1)(e)(2) Loans secured by other
nonfarm nonresidential properties.
Report the amount of loans secured by other nonfarm
nonresidential properties included in Schedule HC-C,
item 1(e)(2), column B, acquired from failed insured
depository institutions or otherwise purchased from the
FDIC that are covered by loss-sharing agreements with
the FDIC.
Line Item 6(a)(2) Loans to finance agricultural
production and other loans to farmers.
Report the amount of loans to finance agricultural production and other loans to farmers included in Schedule
HC-C, item 3, column A, acquired from failed insured
depository institutions or otherwise purchased from the
FDIC that are covered by loss-sharing agreements with
the FDIC.

Automobile loans.

Report the amount of automobile loans included in
Schedule HC-C, item 6(c), column A, acquired from
failed insured depository institutions or otherwise purchased from the FDIC that are covered by loss-sharing
agreements with the FDIC.
Line Item 6(a)(4)(c) Other consumer loans
(includes single payment, installment, all student
loans, and revolving credit plans other than credit
cards).
Report the amount of extensions of credit arising from
other revolving credit plans and other consumer loans
included in Schedule HC-C, items 6(b) and 6(d), column
A, acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC.
Line Item 6(a)(5) All other loans and all leases.
Report the amount of loans that cannot properly be
reported in Schedule HC-C, Memorandum items 6(a)(1)
through 6(a)(4), above acquired from failed insured
depository institutions or otherwise purchased from the
FDIC that are covered by loss-sharing agreements with
the FDIC. Include in this item covered loans in the
following categories:
(1) Loans to depository institutions and acceptances of
other banks included in Schedule HC-C, items 2(a)(1)
through 2(c)(2), column A;

Line Item 6(a)(3) Commercial and industrial
loans.

(2) Loans to foreign governments and official institutions included in Schedule HC-C, item 7, column A;

Report the amount of commercial and industrial loans
included in Schedule HC-C, items 4(a) and 4(b), column
A, acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC.

(3) Obligations (other than securities and leases) of
states and political subdivisions in the U.S. included
in Schedule HC-C, item 8, column A;

Line Item 6(a)(4) Loans to individuals for
household, family, and other personal expenditures:

(4) Loans to nondepository financial institutions and
other loans included in Schedule HC-C, item 9,
column A; and

Line Item 6(a)(4)(a) Credit cards.

(5) Loans secured by real estate in foreign offices
included in Schedule HC-C, item 1, column A.

Report the amount of extensions of credit arising from
credit cards included in Schedule HC-C, item 6.a, col-

Also include all lease financing receivables included in
Schedule HC-C, items 10(a) and 10(b), column A,

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March 2013

HC-M-3

Schedule HC-M

acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC.
Report in Schedule HC-M, items 6(a)(5)(a) through
6(a)(5)(d), each category of loans and leases within ‘‘All
other loans and all leases’’ covered by loss-sharing
agreements with the FDIC, and the dollar amount of
covered assets in such category, that exceeds 10 percent
of total loans and leases covered by loss-sharing agreements with the FDIC (i.e., 10 percent of the sum of
Schedule HC-M, items 6(a)(1) through 6.a.(5)). Preprinted captions have been provided in items 6(a)(5)(a)
through 6(a)(5)(d) for reporting the amount of covered
loans and leases for the following loan and lease categories if the amount for a loan or lease category exceeds the
10 percent reporting threshold: Loans to depository institutions and acceptances of other banks, Loans to foreign
governments and official institutions, Other loans (i.e.,
Obligations (other than securities and leases) of states
and political subdivisions in the U.S., Loans to nondepository financial institutions and other loans, and Loans
secured by real estate in foreign offices), and Lease
financing receivables.
Line Item 6(b) Other real estate owned.
Report in the appropriate subitem the carrying amount of
other real estate owned (included in Schedule HC, item
7) acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC.
Line Item 6(b)(1) Construction, land development,
and other land (in domestic offices).
Report the carrying amount of all other real estate owned
included in Schedule HC, item 7, representing construction, land development, and other land (in domestic
offices), acquired from failed insured depository institutions or otherwise purchased from the FDIC that are
covered by loss-sharing agreements with the FDIC.
Line Item 6(b)(2)

Farmland (in domestic offices).

Report the carrying amount of all other real estate owned
included in Schedule HC, item 7, representing farmland
(in domestic offices), acquired from failed insured depository institutions or otherwise purchased from the FDIC
that are covered by loss-sharing agreements with the
FDIC.
HC-M-4

Line Item 6(b)(3) 1-4 family residential properties
(in domestic offices).
Report the carrying amount of all other real estate owned
included in Schedule HC, item 7, representing 1-4 family
residential properties (in domestic offices), acquired from
failed insured depository institutions or otherwise purchased from the FDIC that are covered by loss-sharing
agreements with the FDIC.
Line Item 6(b)(4) Multifamily (5 or more)
residential properties (in domestic offices).
Report the carrying amount of all other real estate owned
included in Schedule HC, item 7, representing multifamily (5 or more) residential properties (in domestic offices),
acquired from failed insured depository institutions or
otherwise purchased from the FDIC that are covered by
loss-sharing agreements with the FDIC.
Line Item 6(b)(5) Nonfarm nonresidential
properties (in domestic offices).
Report the carrying amount of all other real estate owned
included in Schedule HC, item 7, representing nonfarm
nonresidential properties (in domestic offices), acquired
from failed insured depository institutions or otherwise
purchased from the FDIC that are covered by losssharing agreements with the FDIC.
Line Item 6(b)(6) In foreign offices.
Report the carrying amount of all other real estate owned
included in Schedule HC, item, representing amounts in
foreign offices, acquired from failed insured depository
institutions or otherwise purchased from the FDIC that
are covered by loss-sharing agreements with the FDIC.
Line Item 6(b)(7) Portion of covered other real
estate owned included in items 6(b)(1) through (6)
above that is protected by FDIC loss-sharing
agreements.
Report the maximum amount recoverable from the FDIC
under loss-sharing agreements covering the other real
estate owned reported in Schedule HC-M, items 6(b)(1)
through (6), beyond the amount that has already been
reflected in the measurement of the reporting holding
company’s indemnification asset, which represents the
right to receive payments from the FDIC under the
loss-sharing agreement.
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Schedule HC-M

In general, the maximum amount recoverable from the
FDIC on covered other real estate owned is the carrying
amount of the other real estate, as reported in the
preceding Schedule HC-M items, multiplied by the currently applicable loss coverage rate (e.g., 80 percent or 95
percent). This product will normally be the maximum
amount recoverable because reimbursements from the
FDIC for covered losses related to the amount by which
the ‘‘book value’’ of a covered asset on the failed
institution’s books (which is the amount upon which
payments under an FDIC loss-sharing agreement are
based) exceeds the amount at which the reporting bank
reports the covered asset on Schedule HC, Balance Sheet,
should already have been taken into account in measuring the carrying amount of the reporting bank’s losssharing indemnification asset, which is reported in Schedule HC-F, item 6, ‘‘Other’’ assets.
Line Item 6(c) Debt securities.
Report the amortized cost of held-to-maturity debt securities (included in Schedule HC, items 2(a)) and the fair
value of available-for-sale debt securities (included in
Schedule HC, item 2(b)) acquired from failed insured
depository institutions or otherwise purchased from the
FDIC and covered by loss-sharing agreements with the
FDIC.
Line Item 6(d) Other assets.
Report the balance sheet carrying amount of all assets
that cannot properly be reported in Schedule HC-M,
items 6(a) through 6(c), and have been acquired from
failed insured depository institutions or otherwise purchased from the FDIC and are covered by loss-sharing
agreements with the FDIC.
Exclude FDIC loss-sharing indemnification assets. These
indemnification assets represent the carrying amount of
the right to receive payments from the FDIC for losses
incurred on specified assets acquired from failed insured
depository institutions or otherwise purchased from the
FDIC that are covered by loss-sharing agreements with
the FDIC. Report FDIC loss-sharing indemnification
assets in Schedule HC-F, item 6, ‘‘Other’’ assets.
Line Item 7) Captive insurance and reinsurance
subsidiaries:
Line Item 7(a) Total assets of captive insurance
subsidiaries.
Report the carrying amount of all assets held by consolidated captive insurance subsidiaries of the reporting
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Schedule HC-M

March 2013

holding company. A captive insurance company is a
limited purpose insurer licensed as a direct writer of
insurance. Some common lines of business include credit
life, accident, and health insurance; disability insurance;
and employee benefits coverage. Report total assets
before eliminating intercompany transactions between
the consolidated insurance subsidiary and other offices or
subsidiaries of the consolidated bank company.
Line Item 7(b) Total assets of captive reinsurance
subsidiaries.
Report the carrying amount of all assets held by consolidated captive reinsurance subsidiaries of the reporting
holding company. Reinsurance is the transfer, with
indemnification, of all or part of the underwriting risk
from one insurer to another for a portion of the premium
or other consideration. For further information, see the
Glossary entry for ‘‘reinsurance.’’
Some common lines of business include credit life,
accident, and health reinsurance; disability reinsurance;
reinsurance of employee benefits coverage; private mortgage guaranty reinsurance; and terrorism risk reinsurance. Report total assets before eliminating intercompany
transactions between the consolidated reinsurance subsidiary and other offices or subsidiaries of the consolidated
holding company.
Line Item 8 Has the holding company entered into
a business combination during the calendar year
that was accounted for by the purchase method of
accounting?
Enter a ‘‘1’’ for yes if the respondent holding company
consummated the acquisition of another company during
the calendar year that was accounted for by the purchase
method of accounting. Enter ‘‘0’’ for no if the respondent
holding company consummated no business combinations during the calendar year.
Line Item 9 Has the holding company restated its
financial statements during the last quarter as a
result of new or revised Statements of Financial
Accounting Standards?
Enter a ‘‘1’’ for yes if the respondent holding company
has restated its financial statements during the quarter
ending with the report date because a new or revised
Statement of Financial Accounting Standards (SFAS)
was implemented. Enter a ‘‘0’’ if no financial statements
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Schedule HC-M

were revised as a result of the implementation of a new or
revised SFAS.
If the response to this question is ‘‘yes,’’ restated financial
statements that reflect those changes in accounting standards should be submitted to the appropriate Federal
Reserve District Bank as soon as possible.
Line Item 10 Not applicable.
Line Item 11 Have all changes in investments and
activities been reported to the Federal Reserve on
the Report of Changes in Organizational Structure
(FR Y-10).
Enter a ‘‘1’’ for yes if the holding company has submitted
all changes, if any, in its investments and activities on the
FR Y-10. If the holding company had no changes in
investments and activities and therefore was not required
to file a FR Y-10, also enter a ‘‘1’’ in this item. Enter a
‘‘0’’ for no if it has not yet submitted all changes to
investments and activities on the FR Y-10. (If the
answer to this question is no, the holding company
must complete the FR Y-10 report.) The name of the
holding company official responsible for verifying that
the FR Y-10 has been completed should be typed or
printed on the line provided whether the answer is ‘‘yes,’’
or ‘‘no.’’ In addition, enter the area code and phone
number of the official responsible for verifying the
FR Y-10.
Line Item 12 Intangible assets other than goodwill.
Report in the appropriate subitem the carrying amount of
intangible assets other than goodwill. Intangible assets
primarily result from business combinations accounted
for under the acquisition method in accordance with ASC
Topic 805, Business Combinations (formerly FASB
Statement No. 141(R), Business Combinations), from
acquisitions of portions or segments of another institution’s business such as mortgage servicing portfolios,
and credit card portfolios, and from the sale or securitization of financial assets with servicing retained.
An intangible asset with a finite life (other than a
servicing asset) should be amortized over its estimated
useful life and should be reviewed at least quarterly to
determine whether events or changes in circumstances
indicate that its carrying amount may not be recoverable.
If this review indicates that the carrying amount may not
be recoverable, the intangible asset should be tested for
recoverability (impairment) in accordance with ASC
HC-M-6

Topic 360, Property, Plant, and Equipment (formerly
FASB Statement No. 144, Accounting for the Impairment
or Disposal of Long-Lived Assets). An impairment loss
shall be recognized if the carrying amount of the intangible asset is not recoverable and this amount exceeds the
asset’s fair value. The carrying amount is not recoverable
if it exceeds the sum of the undiscounted expected future
cash flows from the intangible asset. An impairment loss
is recognized by writing the intangible asset down to its
fair value (which becomes the new accounting basis of
the intangible asset), with a corresponding charge to
expense (which should be reported in Schedule HI, item
7(c)(2)). Subsequent reversal of a previously recognized
impairment loss is prohibited.
An intangible asset with an indefinite useful life should
not be amortized, but should be tested for impairment at
least annually in accordance with ASC Topic 360, Property, Plant, and Equipment (formerly FASB Statement
No. 142, Goodwill and Other Intangible Assets).
Line Item 12(a) Mortgage servicing assets.
Report the carrying amount of mortgage servicing assets,
i.e., the cost of acquiring contracts to service loans
secured by real estate (as defined for Schedule HC-C,
item 1, and in the Glossary entry for ‘‘Loans secured by
real estate’’) that have been securitized or are owned by
another party, net of any related valuation allowances.
Servicing assets resulting from contracts to service financial assets other than loans secured by real estate should
be reported in line item 12(b). For further information,
see the Glossary entry for ‘‘servicing assets and
liabilities.’’
Line Item 12(a)(1) Estimated fair value of
mortgage servicing assets.
Report the estimated fair value of the capitalized mortgage servicing assets reported in Schedule HC-M,
item 12(a) above.
According to ASC Topic 820, Fair Value Measurements
and Disclosures (formerly FASB Statement No. 157,
Fair Value Measurements), fair value is defined as the
price that would be received to sell an asset in an orderly
transaction between market participants in the asset’s
principal (or most advantageous) market at the measurement date. For purposes of this item, the reporting
holding company should determine the fair value of
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mortgage servicing assets in the same manner that determines the fair value of these assets for other financial
reporting purposes, consistent with the guidance in ASC
Topic 820.
Line Item 12(b) Purchased credit card
relationships and nonmortgage servicing assets.
Report the carrying amount of purchased credit card
relationships (PCCRs) plus the carrying value of nonmortgage servicing assets.
PCCRs represent the right to conduct ongoing credit card
business dealings with the cardholders. In general,
PCCRs are an amount paid in excess of the value of the
purchased credit card receivables. Such relationships
arise when a banking organization purchases existing
credit card receivables and also has the right to provide
credit card services to those customers. PCCRs may also
be acquired when the reporting holding company acquires
an entire depository institution.
Purchased credit card relationships shall be carried at
amortized cost. Management of the institution shall
review the carrying amount at least quarterly, adequately
document this review, and adjust the carrying amount as
necessary. This review should determine whether unanticipated acceleration or deceleration of cardholder payments, account attrition, changes in fees or finance
charges, or other events or changes in circumstances
indicate that the carrying amount of the purchased credit
card relationships may not be recoverable. If this review
indicates that the carrying amount may not be recoverable, the intangible asset should be tested for recoverability, and any impairment loss should be recognized, as
described in the instruction for Schedule HC-M, item 12.
The carrying value of nonmortgage servicing assets is the
unamortized cost of acquiring contracts to service financial assets, other than loans secured by real estate (as
defined for Schedule HC-C, item 1), that have been
securitized by another party, net of any related valuation
allowances. For further information, see the Glossary
entry for ‘‘servicing assets and liabilities.’’
Line Item 12(c) All other identifiable intangible
assets.
Report the carrying amount of all other specifically
identifiable intangible assets such as core deposit intangibles and favorable leasehold rights. Exclude goodwill,
which should be reported in Schedule HC, item 10(a).
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March 2013

Line Item 12(d) Total.
Report the sum of items 12(a), 12(b) and 12(c). This
amount must equal Schedule HC, item 10(b), ‘‘Other
intangible assets.’’
Line Item 13 Other real estate owned.
Report the net book value of all real estate other than (1)
holding company premises owned or controlled by the
holding company and its consolidated subsidiaries (which
should be reported in Schedule HC, item 6) and (2) direct
and indirect investments in real estate ventures (which
should be reported in Schedule HC, item 9). Do not
deduct mortgages or other liens on such property (report
mortgages or other liens in Schedule HC, item 16,
‘‘Other borrowed money’’). Amounts should be reported
net of any applicable valuation allowances.
Include as all other real estate owned:
(1) Foreclosed real estate, i.e.,
(a) Real estate acquired in any manner for debts previously contracted (including, but not limited to, real estate
acquired through foreclosure and real estate acquired by
deed in lieu of foreclosure), even if the holding company
has not yet received title to the property.
(b) Real estate collateral underlying a loan when the
holding company has obtained physical possession of the
collateral, regardless of whether formal foreclosure proceedings have been instituted against the borrower.
Foreclosed real estate received in full or partial satisfaction of a loan should be recorded at the fair value less
cost to sell of the property at the time of foreclosure. This
amount becomes the ‘‘cost’’ of the foreclosed real estate.
When foreclosed real estate is received in full satisfaction
of a loan, the amount, if any, by which the recorded
amount of the loan exceeds the fair value less cost to sell
of the property is a loss which must be charged to the
allowance for loan and lease losses at the time of
foreclosure. The amount of any senior debt (principal and
accrued interest) to which foreclosed real estate is subject
at the time of foreclosure must be reported as a liability in
Schedule HC, item 16, ‘‘Other borrowed money.’’
After foreclosure, each foreclosed real estate asset must
be carried at the lower of (1) the fair value of the asset
minus the estimated costs to sell the asset or (2) the cost
of the asset (as defined in the preceding paragraph). This
determination must be made on an asset-by-asset basis. If
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Schedule HC-M

the fair value of a foreclosed real estate asset minus the
estimated costs to sell the asset is less than the asset’s
cost, the deficiency must be recognized as a valuation
allowance against the asset which is created through a
charge to expense. The valuation allowance should thereafter be increased or decreased (but not below zero)
through charges or credits to expense for changes in the
asset’s fair value or estimated selling costs. (For further
information, see the Glossary entries for ‘‘foreclosed
assets’’ and ‘‘troubled debt restructurings.’’)
(2) Foreclosed real estate backing mortgage loans insured
by the Federal Housing Administration (FHA) or the
Farmers Home Administration (FmHA) or guaranteed by the Veterans Administration (VA) that back
Government National Mortgage Association
(GNMA) securities, i.e., ‘‘GNMA loans.’’
(3) Property originally acquired for future expansion but
no longer intended to be used for that purpose.
(4) Foreclosed real estate sold under contract and
accounted for under the deposit method of accounting in accordance with ASC Subtopic 360-20, Property, Plant, and Equipment – Real Estate Sales (formerly FASB Statement No. 66, Accounting for Sales
of Real Estate). Under this method, the seller does
not record notes receivable, but continues to report
the real estate and any related existing debt on its
balance sheet. The deposit method is used when a
sale has not been consummated and is commonly
used when recovery of the carrying value of the
property is not reasonably assured. If the full accrual,
installment, cost recovery, reduced profit, or
percentage-of-completion method of accounting
under ASC Subtopic 360-20 is being used to account
for the sale, the receivable resulting from the sale of
the foreclosed real estate should be reported as a loan
in Schedule HC-C and any gain on the sale should
be recognized in accordance with ASC Subtopic
360-20. For further information, see the Glossary
entry for ‘‘foreclosed assets.’’
Property formerly but no longer used for banking may be
reported either in this item as ‘‘All other real estate
owned’’ or in Schedule HC, item 6, as ‘‘Premises and
fixed assets.’’
Line Item 14 Other borrowed money.
Report in the appropriate subitem the amount borrowed
by the consolidated holding company.
HC-M-8

Line Item 14(a) Commercial paper.
Report the total amount outstanding of commercial paper
issued by the reporting holding company or its subsidiaries.
(See the Glossary entry for ‘‘commercial paper’’ for a
description of commercial paper.)
Line Item 14(b) Other borrowed money with a
remaining maturity of one year or less.
Report the total amount of money borrowed by the
consolidated holding company with a remaining maturity
of one year or less. For purposes of this item, remaining
maturity is the amount of time remaining from the report
date until final contractual maturity of a borrowing
without regard to the borrowing’s repayment schedule, if
any.
Report in this item mortgage indebtedness and obligations under capitalized leases with a remaining maturity
of one year or less. Report the amount of mortgages,
liens, or other encumbrances on premises and fixed assets
and on other real estate owned for which the holding
company or its consolidated subsidiaries are liable.
If the holding company is the lessee on capitalized lease
property, include the holding company’s liability for
capitalized lease payments. (See the Glossary entry for
‘‘lease accounting’’ for a discussion of accounting with
holding company as lessee.)
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 financial assets (other than securities) sold under
repurchase agreements that have an original maturity of more than one business day and sales of
participations in pools of loans that have an original
maturity of more than one business day;
(4) by transferring financial assets in exchange for cash
or other consideration (other than beneficial interests in the transferred assets) in transactions that do
not satisfy the criteria for sale treatment under
ASC Topic 860, Transfers and Servicing (formerly
FASB Statement No. 140, Accounting for Transfers
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Schedule HC-M

and Servicing of Financial Assets and Extinguishments of Liabilities, as amended) (see the Glossary
entry for ‘‘transfers of financial assets’’ for further
information);

(2) Liabilities resulting from the sales of assets that the
reporting holding company or its consolidated subsidiaries does not own (see Glossary entry for ‘‘short
position’’) (report in Schedule HC, item 15); and

(5) by the creation of due bills representing the holding
company’s receipt of payment and similar instruments, whether collateralized or uncollateralized
(see the Glossary entry for ‘‘due bills’’);

(3) Subordinated notes and debentures (report in Schedule HC, item 19(a)).

(6) from Federal Reserve Banks;
(7) by overdrawing ‘‘due from’’ balances with depository institutions, except overdrafts arising in connection with checks or drafts drawn by subsidiary
depository institutions of the reporting holding
company and drawn on, or payable at or through,
another depository institution either on a zerobalance account or on an account that is not routinely maintained with sufficient balances to cover
checks or drafts drawn in the normal course of
business during the period until the amount of the
checks or drafts is remitted to the other depository
institution (in which case, report the funds received
or held in connection with such checks or drafts
as deposits in Schedule HC-E until the funds are
remitted;
(8) on purchases of ‘‘term federal funds’’ (as defined in
the Glossary entry for ‘‘federal funds transactions’’);
(9) by borrowing immediately available funds in foreign offices that have an original maturity of one
business day or roll over under a continuing contrast that are not securities repurchase agreements;
(10) on Federal Home Loan Bank advances; and

Line Item 14(c) 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 in this item mortgage indebtedness and obligations under capitalized leases with a remaining maturity
of more than year. Report the amount of mortgages, liens,
or other encumbrances on premises and fixed assets and
on other real estate owned for which the holding company or its consolidated subsidiaries are liable.
If the holding company is the lessee on capitalized lease
property, include the holding company’s liability for
capitalized lease payments. (See the Glossary entry for
‘‘lease accounting’’ for a discussion of accounting with
holding company as lessee.)
Report the total amount of money borrowed by the
consolidated holding company with a remaining maturity
of more than one year:
(1) on its promissory notes;
(2) in the form of perpetual debt securities that are
unsecured and not subordinated;
(3) on notes and bills rediscounted (including commodity drafts rediscounted);

(11) 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.

(4) on loans sold under repurchase agreements that
mature in more than one business day;

(For a discussion of borrowings in foreign offices, see the
Glossary entry for ‘‘borrowings and deposits in foreign
offices.’’)

(6) on any other obligation with a remaining maturity of
more than one year for the purpose of borrowing
money that is not reported elsewhere.

Exclude from this item the following:

NOTE: When the reporting 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.

(1) Federal funds purchased (in domestic offices) and
securities sold under agreements to repurchase (report
in Schedule HC, items 14(a) and 14(b), respectively);
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June 2013

(5) on Federal Home Loan Bank advances; and

HC-M-9

Schedule HC-M

Line Item 14(d) Total.

of time. Both proprietary and private label mutual funds
and annuities are established in order to be marketed
primarily to a banking organization’s customers. A proprietary product is a product for which the reporting
holding company or a subsidiary or other affiliate of the
reporting holding company acts as investment adviser
and may perform additional support services. In a private
label product, an unaffiliated entity acts as the investment
adviser. The identity of the investment adviser is normally disclosed in the prospectus for a mutual fund or
annuity. Mutual funds and annuities that are not proprietary or private label products are considered third party
products. For example, third party mutual funds and
annuities include products that are widely marketed by
numerous parties to the investing public and have investment advisers that are not affiliated with the reporting
holding company.

Report the sum of items 14(a), 14(b) and 14(c). This
amount must equal Schedule HC, item 16, ‘‘Other borrowed money.’’

Line Item 16 Assets under management in
proprietary mutual funds and annuities.

Line Item 15 Does the holding company sell
private label or third party mutual funds and
annuities?

Report the amount of assets (stated in U.S. dollars) held
by mutual funds and annuities as of the report date for
which the reporting holding company or a subsidiary of
the holding company acts as investment adviser.

For a discussion of borrowings in foreign offices, see the
Glossary entry for ‘‘borrowings and deposits in foreign
offices.’’
Exclude from this item the following:
(1) federal funds purchased (in domestic offices) and
securities sold under agreements to repurchase (report
in Schedule HC, items 14(a) and 14(b), respectively);
(2) liabilities resulting from the sales of assets that the
reporting holding company or its consolidated subsidiaries do not own (see Glossary entry for ‘‘short
position’’) (report in Schedule HC, item 15); and
(3) subordinated notes and debentures (report in Schedule HC, item 19(a)).

Indicate whether the reporting holding company currently sells private label or third party mutual funds and
annuities.
Place ‘‘1’’ for yes if the holding company, a holding
company subsidiary or other affiliate, or an unaffiliated
entity sells private label or third party mutual funds and
annuities:
(1) on premises of the holding company;
(2) from which the holding company receives income at
the time of the sale or over the duration of the
account (e.g., annual fees, Rule 12b-1 fees or ‘‘trailer
fees,’’ and redemption fees); or
(3) through the reporting holding company’s trust department in transactions that are not executed in a
fiduciary capacity (e.g., trustee, executor, administrator, conservator).
Otherwise, enter ‘‘0’’ for no.
Mutual fund is the common name for an open-end
investment company whose shares are sold to the investing public. An annuity is an investment product, typically
underwritten by an insurance company, that pays either a
fixed or variable payment stream over a specified period
HC-M-10

A general description of a proprietary product is included
in the instruction to Schedule HC-M, item 15, above.
Proprietary mutual funds and annuities are typically
created by large banking organizations and offered to
customers of the banking organization’s subsidiary banks.
Therefore, small, independent banks do not normally act
as investment advisers for mutual funds and annuities.
If neither the holding company nor any subsidiary of the
holding company acts as investment adviser for a mutual
fund or annuity, the holding company should report a
zero in this item.

Information related to the filing of the
FR Y-12 report (Line Items 17, 18, 19(a),
19(b))
Line items 17 and 18 will be used to determine if the
reporting holding company must complete the Consolidated Holding Company Report of Equity Investments in
Nonfinancial Companies (FR Y-12). In a multi-tiered
organization with one or more holding companies, only
the top-tier holding company should complete items 17
and 18 on a consolidated basis. However, if a lower-tier
holding company is functioning as the consolidated
Schedule HC-M

FR Y-9C
June 2013

Schedule HC-M

top-tier reporter for other financial reports (for example,
when the top-tier is a non-U.S. holding company, ESOP,
or limited partnership), this lower-tier holding company
should complete items 17 and 18 on a consolidated basis.
Items 19(a) and 19(b) are to be completed by all
holding companies that are not required to file the FR
Y-12.
Line Item 17 Does the holding company hold,
either directly or indirectly through a subsidiary or
affiliate, any nonfinancial equity investments within
a Small Business Investment Company (SBIC)
structure, or under section 4(c)(6) or 4(c)(7) of the
Bank Holding Company Act, or pursuant to the
merchant banking authority of section 4(k)4(H) of
the Bank Holding Company Act, or pursuant to the
investment authority granted by Regulation K?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no. If the answer to
this question is no, your organization does not need to
complete the FR Y-12. Skip items 18 and proceed to items
19(a) and 19(b). If the answer to this question is yes,
proceed to item 18 below.
For purposes of this question, 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 in accordance
with applicable accounting principles and as part of an
underwriting, market making or dealing activity.
A nonfinancial equity investment means an equity investment made by the holding company or any of its subsidiaries (including all U.S. offices, International Banking
Facilities, foreign branches, branches in Puerto Rico and
U.S. territories and possessions, and majority-owned
bank and nonbank domestic and foreign subsidiaries,
including Edge and agreement subsidiaries, domestic
nonbanking subsidiaries, and small business investment
companies (SBICs)):

company (as defined below) or in a company that
makes investments in nonfinancial companies,
• investments made through a SBIC that is consolidated
with the holding company 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 question does not apply to equity investments that a
holding company or any of its subsidiaries may make
under other legal authorities. For example, this question
does not apply to nonfinancial investments made by an
insurance company subsidiary of a financial holding
company under section 4(k)(4)(I) of the BHC Act
(12 U.S.C. 1843(k)(4)(I)). Also, this question does not
apply to DPC investments.
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)).
Line Item 18 Do your aggregate nonfinancial
equity investments equal or exceed the lesser of
$100 million (on an acquisition cost basis) or
10 percent of the holding company’s consolidated
Tier 1 capital as of the report date?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no. If the answer to
both item 17 and item 18 is yes, your organization must
complete the FR Y-12. Skip items 19.a and 19.b, and
proceed to item 20 below. If the answer to either item 17
or item 18 is no, your organization does not need to
complete the FR Y-12. Proceed to items 19(a) and 19(b)
below.
See the instructions for item 17 above for the definition
of nonfinancial equity investment.

• pursuant to the merchant banking authority of section
4(k)(4)(H) of the BHC Act (12 U.S.C. 1843(k)(4)(H))
and subpart J of the Board’s Regulation Y,

Acquisition cost is the amount paid by the holding
company for the nonfinancial equity investment when it
was acquired.

• under section 4(c)(6) or 4(c)(7) of the BHC Act
(12 U.S.C. 1843(c)(6) and (c)(7)) in a nonfinancial

Tier 1 capital is the amount reported in Schedule HC- R,
Regulatory Capital, item 11.

FR Y-9C
Schedule HC-M

June 2013

HC-M-11

Schedule HC-M

Items 19(a) and 19(b) are to be completed by all
holding companies that are not required to file the
FR Y-12.
Line Item 19(a) Has the holding company sold or
otherwise liquidated its holding of any nonfinancial
equity investment since the previous reporting
period?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no. See the
instructions for item 17 above for the definition of
nonfinancial equity investment.
Line item 19(b) Does the holding company manage
any nonfinancial equity investments for the benefit
of others?
Enter a ‘‘1’’ if the answer to this question is yes. Enter a
‘‘0’’ if the response to this question is no.
This item applies to all holding companies that do not file
the FR Y-12 report 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 holding company and are not consolidated in the
holding company’s financial statements. Exclude investments managed through a bank trust department in a
fiduciary capacity. See the instructions for item 17 above
for the definition of nonfinancial equity investment.
Line Item 20 Balances of broker–dealer
subsidiaries engaged in underwriting or dealing
securities pursuant to Section 4(k)(4)(E) of the Bank
Holding Company Act as amended by the
Gramm–Leach–Bliley Act.
These items are to be completed only by top-tier financial holding companies. A financial holding company is
a U.S. holding company whose declaration has been
determined to be effective as of the reporting period (e.g.,
March 31, June 30, September 30, or December 31).
Line Item 20(a) Net Assets.
Report the total net assets of all broker–dealer subsidiaries engaged in underwriting or dealing securities pursuant to Section 4(k)4(E) of the Bank Holding Company
Act as amended by the Gramm–Leach–Bliley Act. The
definition of assets generally corresponds to Schedule
HC, Balance Sheet, line 12. Include both domestic and
foreign subsidiaries that are owned by the financial
HC-M-12

holding company. Exclude from this item intercompany
assets and claims on affiliates that are eliminated when
preparing consolidated financial statements for the financial holding company. Report intercompany assets and
claims in items 20(b) and 20(c), respectively. Also
exclude any subsidiaries that are held through a U.S.
depository institution.
Line Item 20(b) Balances due from related
institutions.
Report intercompany transaction balances due from the
parent company, subsidiary banks and their subsidiaries,
and nonbank subsidiaries of the parent holding company.
This may include cash, receivables and all other amounts
due from operating the underwriting subsidiary. All
amounts are reported gross. For savings and loan holding
companies, the definition of nonbank subsidiary excludes
federal savings associations, federal savings banks and
thrift institutions.
Line Item 20(b)(1) Due from holding company
(parent company only), gross.
Report intercompany transaction balances due from the
reporting parent holding company. This may include
receivables and amounts owed from operating the subsidiary or providing services to the parent company.
Line Item 20(b)(2) Due from subsidiary banks of
the holding company, gross.
Report intercompany transaction balances due from subsidiary banks and their subsidiaries of the holding company. This may include cash due from subsidiary banks
or amounts owed for services provided.
Line Item 20(b)(3) Due from nonbank subsidiaries
of the holding company, gross.
Report intercompany transaction balances due from nonbank subsidiaries of the holding company. For savings
and loan holding companies, the definition of nonbank
subsidiary excludes federal savings associations, federal
savings banks and thrift institutions.
Line Item 20(c) Balances due to related
institutions.
Line items 20(c)(1) through 20(c)(3) include intercompany liabilities that are owed to affiliates or are derived
from subordinated debt agreement(s) with affiliates that
Schedule HC-M

FR Y-9C
June 2013

Schedule HC-M

are considered capital under the SEC’s net capital rule
(Rule 15c3-1). The aggregate amount of that subordinated debt is reported in line 20(d).
Line Item 20(c)(1) Due to holding company
(parent company only), gross.
Report the amount of all intercompany liabilities that are
owed to the reporting parent holding company. Such
liabilities may consist of administrative service agreements, utilized lines of credit, management fees, advances
or any other amounts due to the holding company parent.
Line Item 20(c)(2) Due to subsidiary banks of the
holding company, gross.
Report the amounts of all intercompany liabilities owed
to the subsidiary banks and their subsidiaries of the
holding company. Such liabilities may consist of shortterm loans and transaction processing fees.
Line Item 20(c)(3) Due to the nonbank
subsidiaries of the holding company, gross.
Report the amount of all intercompany liabilities owed to
the nonbank subsidiaries of the holding company. For
savings and loan holding companies, the definition of
nonbank subsidiary excludes federal savings associations, federal savings banks and thrift institutions.
Line Item 20(d) Intercompany liabilities reported
in items 20.c(1), 20.c(2), and 20.c(3) above that
qualify as liabilities subordinated to claims of
general creditors.
Report the amount of intercompany liabilities that are
derived from subordinated debt agreement(s) that are
considered capital under SEC net capital rules (Rule
15c3-1).

(and single-tiered financial holding companies), and
includes only newly authorized insurance underwriting
activities permitted under the Gramm–Leach–Bliley Act
(12 U.S.C. § 1843(k)(4)(B)). A financial holding company whose declaration has been determined to be effective as of the reporting period (e.g., March 31, June 30,
September 30, or December 31) should report the total
net assets for subsidiaries engaged in insurance or reinsurance underwriting pursuant to Section 4(k)(4)(B) of
the Bank Holding Company Act as amended by the
Gramm—Leach—Bliley Act (12 U.S.C. § 1843(k)(4)(B)).
The definition of assets generally corresponds to Schedule HC, Balance Sheet, line 12. Include both domestic
and foreign subsidiaries that are owned by the financial
holding company. Exclude from this item:
(1) intercompany assets and claims on affiliates that are
eliminated when preparing consolidated financial
statements for the financial holding company,
(2) subsidiaries that engage solely in underwriting creditrelated insurance that was permissible for holding
companies to engage in prior to the Gramm–Leach–
Bliley Act under Section 225.28(b)(11)(i) of Regulation Y, and
(3) subsidiaries that are principally engaged in insurance
agency activities.
Line Item 22 Address (URL) for the reporting
holding company’s web page that displays risk
disclosures, including credit and market risks.
(This item is to be reported by holding companies with
total assets of $30 billion or more.)

Line Item 21 Net assets of subsidiaries engaged in
insurance or reinsurance underwriting pursuant to
Section 4(k)(4)(B) of the Bank Holding Company
Act as amended by the Gramm—Leach—Bliley Act
(12 U.S.C. § 1843(k)(4)(B)). A savings and loan
holding company that wishes to engage in financial
holding company activities must have an effective
election to be treated as financial holding company or
conducts activities under section 10(c)(2)(H)(i) of the
HOLA (12 U.S.C. 1467a(c)(2)(H)(i).

Report the holding company’s Internet Web address, also
known as the Uniform Resource Locator (URL), that the
public enters into Internet browser software in order to
access the holding company’s risk disclosure information. Holding companies should provide the URL that
links directly to the risk disclosure information on the
holding company’s web site or to a table that crossreferences to the location of the disclosures on the web
site. The risk disclosure information should include the
information as outlined in SR letter 01-6. This risk
information would typically be found in the management’s discussion and analysis (MD&A) of Form 10-K
and Form 10-Q filed with the SEC.

This item is to be completed only by the top-tier financial holding company in a multi-tiered organization

Each holding company should ensure that it accurately
reports its URL. Do not provide an e-mail address in the

FR Y-9C
Schedule HC-M

June 2013

HC-M-13

Schedule HC-M

space for the Web address. The URL reported in this item
will be publicly available. Examples of URLs are
www.bhc.com/riskdisclosure and www.bhc.com/fin/; do
not preface with http:// because this is already included
on the form.
Line Item 23 Secured liabilities.
(This item is to be completed by all holding companies.)
Report in the appropriate subitem the carrying amount of
federal funds purchased (in domestic offices) and ‘‘Other
borrowings’’ that are secured, i.e., the carrying amount of
these types of liabilities for which the holding company
(or a consolidated subsidiary) has pledged securities,
loans, or other assets as collateral.
Line Item 23(a) Amount of ‘‘Federal funds
purchased (in domestic offices)’’ that are secured.
Report the carrying amount of federal funds purchased
(in domestic offices) (as defined for Schedule HC, item
14(a)) that are secured.
Line Item 23(b) Amount of ‘‘Other borrowings’’
that are secured.
Report the carrying amount of ‘‘Other borrowings’’ (as
defined for Schedule HC-M, item 14(d)) that are secured.
Secured ‘‘Other borrowings’’ include, but are not limited
to, transfers of financial assets accounted for as financing
transactions because they do not satisfy the criteria for sale
accounting under ASC Topic 860, Transfers and Servicing
(formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended), mortgages payable on
holding company premises and other real estate owned,
and obligations under capitalized leases.
Line Item 24 Issuances associated with the U.S.
Department of Treasury Capital Purchase Program.
Under the U.S. Department of Treasury Capital Purchase
Program (CPP), the Treasury provides capital to participating holding companies by purchasing newly issued
senior perpetual preferred stock and warrants to purchase
common stock, depending on whether the holding
company’s common stock is ‘‘publicly traded.’’ For such

HC-M-14

holding companies that are not publicly traded, the
Treasury Department immediately exercises the warrants
for senior perpetual preferred stock (‘‘warrant preferred
stock’’). This perpetual preferred stock and warrant preferred stock is senior to the holding company’s common
stock and on par with the issuer’s existing preferred
shares. All senior perpetual preferred stock issued provides for cumulative dividends, but for regulatory capital
purposes is treated the same as noncumulative perpetual
preferred stock as an unrestricted core capital element
included in Tier 1 capital.
Line Item 24(a) Senior perpetual preferred stock
or similar items
Report the carrying amount of all senior perpetual preferred stock and all warrant preferred stock issued to the
U.S. Department of Treasury (included in Schedule HC,
item 23, ‘‘Perpetual preferred stock and related surplus.’’
Line Item 24(b) Warrants to purchase common
stock or similar items
Report the carrying amount of all warrants issued to the
U.S. Department of Treasury to purchase common stock
of the holding company that is included in equity capital
on the balance sheet (included in Schedule HC, item 25,
‘‘Surplus,’’ or Schedule HC, item 20, ‘‘Other liabilities.’’)
Warrants issued by a publicly traded holding company
should be included in equity capital on the balance sheet
provided the holding company has sufficient authorized
but unissued shares of the common stock to allow
exercise of the warrants and any other necessary shareholder approvals have been obtained. If the holding
company does not have required shareholder approval,
including shareholder approval for sufficient authorized
but unissued shares of the common stock subject to the
warrants that may be required for settlement, the warrants may be included in equity capital on the balance
sheet provided that the holding company takes the necessary action to secure sufficient approvals prior to the end
of the fiscal quarter in which the warrants are issued.
Warrants that are not eligible to be classified as equity
capital should be reported as other liabilities on the
balance sheet.

Schedule HC-M

FR Y-9C
June 2013

LINE ITEM INSTRUCTIONS FOR

Past Due and Nonaccrual Loans, Leases,
and Other Assets
Schedule HC-N

General Instructions
Report on a fully consolidated basis all loans including
loans held for sale, leases, debt securities, and other
assets that are past due or are in nonaccrual status,
regardless of whether such credits are guaranteed or
secured or by the U.S. Government or by others. Loan
amounts should be reported net of unearned income to
the extent that they are reported net of unearned income
in Schedule HC-C. All lease, debt security, and other
asset amounts must be reported net of unearned income.
Report the full recorded investment in assets that are past
due or in nonaccrual status, as reported for purposes of
Schedule HC, Balance Sheet, not simply the delinquent
payments.
When a holding company services residential mortgage
loans insured by the Federal Housing Administration
(FHA) or the Farmers Home Administration (FmHA) or
guaranteed by the Veterans Administration (VA) that
back Government National Mortgage Association
(GNMA) securities, i.e., ‘‘GNMA loans,’’ after it has
securitized the loans in a transfer accounted for as a sale,
ASC Topic 860, Transfers and Servicing (formerly FASB
Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended) requires the holding company to bring
individual delinquent GNMA loans that it previously
accounted for as sold back onto its books as loan assets
when, under the GNMA Mortgage-Backed Securities
Guide, the loan meets GNMA’s specified delinquency
criteria and is eligible for repurchase. This rebooking of
GNMA loans is required regardless of whether the
holding company, as seller-servicer, intends to exercise
the repurchase (buy-back) option. A seller-servicer must
report all delinquent rebooked GNMA loans that have
been repurchased or are eligible for repurchase as past
due in Schedule HC-N in accordance with their contractual repayment terms. In addition, if a holding company
services GNMA loans, but was not the transferor of the
FR Y-9C
Schedule HC-N

March 2013

loans that were securitized, and purchases individual
delinquent loans out of the GNMA securitization, the
holding company must report the purchased loans as past
due in Schedule HC-N in accordance with their contractual repayment terms even though the holding company
was not required to record the delinquent GNMA loans
as assets prior to purchasing the loans. Such delinquent
GNMA loans should be reported in items 1(c), 11, and
11(b) of Schedule RC-N.

Definitions
Past Due—The past due status of a loan or other asset
should be determined in accordance with its contractual
repayment terms. For purposes of this schedule, grace
periods allowed by the holding company after a loan or
other 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. Furthermore,
loans, leases, debt securities, and other assets are to be
reported as past due when either interest or principal is
unpaid in the following circumstances:
(1) Closed-end installment loans, amortizing loans
secured by real estate, and any other loans and lease
financing receivables with payments scheduled
monthly are to be reported as past due when the
borrower is in arrears two or more monthly payments. (At a holding company’s option, loans and
leases with payments scheduled monthly may be
reported as past due when one scheduled payment is
due and unpaid for 30 days or more.) Other multipayment obligations with payments scheduled other than
monthly are to be reported as past due when one
scheduled payment is due and unpaid for 30 days or
more.
(2) Open-end credit such as charge-card plans, check
credit, and other revolving credit plans are to be
HC-N-1

Schedule HC-N

reported as past due when the customer has not made
the minimum payment for two or more billing cycles.
(3) Single payment and demand notes, debt securities,
and other assets 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.
(4) Single payment notes, debt securities, and other
assets 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.
(5) Unplanned overdrafts are to be reported as past due if
the account remains continuously overdrawn for
30 days or more.
For purposes of this schedule, 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.
When accrual of income on a purchased credit-impaired
loan accounted for individually or a purchased creditimpaired debt security is appropriate, the delinquency
status of the individual asset should be determined in
accordance with its contractual repayment terms for
purposes of reporting the carrying amount of the loan or
debt security as past due in the appropriate items of
Schedule HC-N, column A or B. When accrual of income
on a pool of purchased credit-impaired loans with common risk characteristics is appropriate, delinquency status should be determined individually for each loan in the
pool in accordance with the individual loan’s contractual
repayment terms for purposes of reporting the carrying
amount (before any post-acquisition loan loss allowance)
of individual loans within the pool as past due in the
appropriate items of Schedule HC-N, column A or B. For
further information, see the Glossary entry for ’’purchased
credit-impaired loans and debt securities.‘‘
NOTE: The time period used for reporting past due
status as indicated above may not in all instances conform to those utilized by federal bank regulators in bank
examinations.
Nonaccrual—For purposes of this schedule, an asset is
to be reported as being in nonaccrual status if: (1) it is
maintained on a cash basis because of deterioration in the
financial condition of the borrower, (2) payment in full of
HC-N-2

principal or interest is not expected, or (3) principal or
interest has been in default for a period of 90 days or
more unless the asset is both well secured and in the
process of collection.
An asset 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 guarantee of a
financially responsible party. An asset is ‘‘in the process
of collection’’ if collection of the asset is proceeding in
due course either (1) through legal action, including
judgment enforcement procedures, or, (2) 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 in the near future.
For purposes of applying the third test for nonaccrual
status listed above, the date on which an asset reaches
nonaccrual status is determined by its contractual terms.
If the principal or interest on an asset becomes due and
unpaid for 90 days or more on a date that falls between
report dates, the asset should be placed in nonaccrual
status as of the date it becomes 90 days past due and
itshould remain in nonaccrual status until it meets the
criteria for restoration to accrual status described below.
In the following situations, an asset need not be placed in
nonaccrual status:
(1) The criteria for accrual of income under the interest
method specified in ASC Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with
Deteriorated Credit Quality (formerly AICPA Statement of Position 03-3, Accounting for Certain Loans
or Debt Securities Acquired in a Transfer), are met
for a purchased credit-impaired loan, pool of loans,
or debt security accounted for in accordance with that
Subtopic, regardless of whether the loan, the loans in
the pool, or debt security had been maintained in
nonaccrual status by its seller. (For purchased creditimpaired loans with common risk characteristics that
are aggregated and accounted for as a pool, the
determination of nonaccrual or accrual status should
be made at the pool level, not at the individual
loan level.) For further information, see the Glossary
entry for “purchased credit-impaired loans and debt
securities.”
Schedule HC-N

FR Y-9C
June 2013

Schedule HC-N

(2) The asset upon which principal or interest is due and
unpaid for 90 days or more is a consumer loan (as
defined for Schedule HC-C, item 6, ‘‘Loans to individuals for household, family, and other personal
expenditures’’) or a loan secured by a 1-to-4 family
residential property (as defined for Schedule HC-C,
item 1(c), Loans ‘‘Secured by 1-4 family residential
properties’’). Nevertheless, such loans should be
subject to other alternative methods of evaluation to
assure that the holding company’s net income is not
materially overstated. To the extent that the holding
company has elected to carry such a loan in nonaccrual status on its books, the loan must be reported as
nonaccrual in this schedule.

consists of a modification of terms, such as a reduction of
the loan’s stated interest rate, principal, or accrued
interest or an extension of the loan’s maturity date at a
stated interest rate lower than the current market rate for
new debt with similar risk, regardless of whether the loan
is secured or unsecured and regardless of whether the
loan is guaranteed by the government or by others.

For purposes of meeting the first test for restoration to
accrual status, the holding company must have received
repayment of the past due principal and interest unless, as
discussed in the Glossary entry for ‘‘nonaccrual status,’’

Once an obligation has been restructured in a troubled
debt restructuring, it continues to be considered a troubled
debt restructuring until paid in full or otherwise settled,
sold, or charged off. However, if a restructured obligation
is in compliance with its modified terms and the restructuring agreement specifies an interest rate that at the time
of the restructuring is greater than or equal to the rate that
the holding company was willing to accept for a new
extension of credit with comparable risk, the loan need
not continue to be reported as a troubled debt restructuring in calendar years after the year in which the restructuring took place. A loan extended or renewed at a stated
interest rate equal to the current interest rate for new debt
with similar risk is not considered a troubled debt
restructuring. Also, a loan to a third party purchaser of
‘‘other real estate owned’’ by the reporting holding
company for the purpose of facilitating the disposal of
such real estate is not considered a troubled debt restructuring.

(1) The asset has been formally restructured and qualifies for accrual status,

For further information, see the Glossary entry for
‘‘troubled debt restructurings.’’

As a general rule, a nonaccrual asset may be restored to
accrual status when:
(1) None of its principal and interest is due and unpaid,
and the holding company expects repayment of the
remaining contractual principal and interest, or
(2) When it otherwise becomes well secured and in the
process of collection.

(2) The asset is a purchased credit-impaired loan, pool of
loans, or debt security accounted for in accordance
with ASC Subtopic 310-30 and it meets the criteria
for accrual of income under the interest method
specified in that Subtopic,
(3) The borrower has resumed paying the full amount of
the scheduled contractual interest and principal payments on a loan that is past due and in nonaccrual
status, even though the loan has not been brought
fully current, and certain repayment criteria are met.
For further information, see the Glossary entry for ‘‘nonaccrual status.’’
Restructured in Troubled Debt Restructurings—A
troubled debt restructuring is a restructuring of a loan in
which a holding company, for economic or legal reasons
related to a borrower’s financial difficulties, grants a
concession to the borrower that it would not otherwise
consider. For purposes of this schedule, the concession
FR Y-9C
Schedule HC-N

June 2013

Column Instructions
The columns of Schedule HC-N are mutually exclusive.
Any given loan, lease, debt security, or other asset should
be reported in only one of columns A, B, and C.
Information reported for any given off-balance sheet
contract should be reported in only column A or column B.
Report in columns A and B of Schedule HC-N (except for
Memorandum item 6) the recorded investments (not just
delinquent payments) of loans, leases, debt securities,
and other assets that are past due and upon which the
bank continues to accrue interest, as follows:
(1) In column A, report closed-end monthly installment
loans, amortizing loans secured by real estate, lease
financing receivables, and open-end credit in arrears
two or three monthly payments; other multipayment
obligations with payments scheduled other than
HC-N-3

Schedule HC-N

monthly when one scheduled payment is due and
unpaid for 30 through 89 days; single payment and
demand notes, debt securities, and other assets providing for payment of interest at stated intervals
after one interest payment is due and unpaid for
30 through 89 days; single payment notes, debt
securities, and other assets providing for payment of
interest at maturity, on which interest or principal
remains unpaid for 30 through 89 days after maturity;
unplanned overdrafts, whether or not the bank hold
company is accruing interest on them, if the account
remains continuously overdrawn for 30 through
89 days.
(2) In column B, report the loans, lease financing receivables, debt securities, and other assets as specified
above on which payment is due and unpaid for
90 days or more.
Include in columns A and B, as appropriate (except for
Memorandum item 6), all loans, leases, debt securities,
and other assets which, subsequent to their restructuring by means of a modification of terms, have become
30 days or more past due and upon which the holding
company continues to accrue interest. Exclude from
columns A and B all loans, leases, debt securities, and
other assets that are in nonaccrual status.
Report in columns A and B of Memorandum item 6 the
fair value, if positive, of all interest rate, foreign exchange
rate, equity and commodity and other derivative contracts on which a required payment by the holding
company’s counterparty is due and unpaid for 30 through
89 days and due and unpaid for 90 days or more,
respectively.
Report in column C the recorded investments in loans,
leases, debt securities, and other assets that are in nonaccrual status. Include all restructured loans, leases, debt
securities, and other assets that are in nonaccrual status.
However, restructured loans, leases, debt securities, and
other assets with a zero percent effective interest rate are
not to be reported in this column as nonaccrual assets.

Item Instructions
The loan category definitions used in Schedule HC-N
correspond with the loan category definitions found in
Schedule HC-C. Consistent with Schedule HC-C, the
category-by-category breakdown of loans and leases in
Schedule HC-N includes (1) loans and leases held for
HC-N-4

sale and (2) loans and leases that the reporting holding
company has the intent and ability to hold for the
foreseeable future or until maturity or payoff.
Line Item 1 Loans secured by real estate.
Report in the appropriate subitem and column all past
due and nonaccrual loans secured by real estate included
in Schedule HC-C, item 1. In addition, report in item 1(f),
‘‘In foreign offices’’ past due and nonaccrual loans and
leases secured by real estate in foreign offices.
Line Item 1(a) Construction, land development,
and other land loans (in domestic offices).
Report in the appropriate subitem and column the amount
of all construction, land development, and other land
loans (in domestic offices) included in Schedule HC-C,
item 1(a), column B, that are past due 30 days or more or
are in nonaccrual status as of the report date.
Line Item 1(a)(1) 1-4 family residential
construction loans.
Report in the appropriate column the amount of all 1-4
family residential construction loans (in domestic offices)
included in Schedule HC-C, item 1(a)(1), column B, that
are past due 30 days or more or are in nonaccrual status
as of the report date.
Line Item 1(a)(2) Other construction loans and all
land development and other land loans.
Report in the appropriate column the amount of all other
construction loans and all land development and other
land loans (in domestic offices) included in Schedule
HC-C, item 1(a)(2), column B, that are past due 30 days
or more or are in nonaccrual status as of the report date.
Line Item 1(b) Secured by farmland in domestic
offices.
Report in the appropriate column all past due and nonaccrual loans in domestic offices secured by farmland and
improvements thereon, included in Schedule HC-C,
item 1(b).
Line Item 1(c) Secured by 1–4 family residential
properties in domestic offices.
Report in the appropriate column all past due and nonaccrual loans in domestic offices secured by 1–4 family
Schedule HC-N

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Schedule HC-N

residential properties included in Schedule HC-C,
item 1(c).

Line Item 1(e) Secured by nonfarm nonresidential
properties (in domestic offices).

Line Item 1(c)(1) Revolving, open-end loans
secured by 1–4 family residential properties and
extended under lines of credit.

Report in the appropriate subitem and column the amount
of all loans secured by nonfarm residential properties (in
domestic offices) included in Schedule HC-C, item 1(e),
column B, that are past due 30 days or more or are in
nonaccrual status as of the report date.

Report in the appropriate column all past due and nonaccrual loans secured by revolving, open-end lines of
credit secured by 1-to-4 family residential properties,
included in Schedule HC-C, item 1(c)(1).
Line Item 1(c)(2) Closed-end loans secured by
1–4 family residential properties.
Report in the appropriate subitem and column the amount
of all closed-end loans secured by 1–4 family residential
properties (in domestic offices), included for Schedule HC-C, item 1(c)(2), column B, that are past due
30 days or more or are in nonaccrual status as of the
report date.
Line Item 1(c)(2)(a) Secured by first liens.
Report in the appropriate column the amount of all
closed-end loans secured by first liens on 1–4 family
residential properties (in domestic offices), included for
Schedule HC-C, item 1(c)(2)(a), column B, that are past
due 30 days or more or are in nonaccrual status as of the
report date.
Line Item 1(c)(2)(b) Secured by junior liens.
Report in the appropriate column the amount of all
closed-end loans secured by junior liens on 1–4 family
residential properties (in domestic offices), included for
Schedule HC-C, item 1(c)(2)(b), column B, that are past
due 30 days or more or are in nonaccrual status as of the
report date. Include loans secured by junior liens in this
item even if the holding company also holds a loan
secured by a first lien on the same 1–4 family residential
property and there are no intervening junior liens.
Line Item 1(d) Secured by multifamily (5 or more)
residential properties in domestic offices.
Report in the appropriate column all past due and nonaccrual loans secured by (5 or more) residential properties (in domestic offices) included in Schedule HC-C,
item 1(d).
FR Y-9C
Schedule HC-N

June 2013

Line Item 1(e)(1) Loans secured by
owner-occupied nonfarm nonresidential properties.
Report in the appropriate column the amount of loans
secured by owner-occupied nonfarm nonresidential properties (in domestic offices) included in Schedule HC-C,
item 1(e)(1), column B, that are past due 30 days or more
or are in nonaccrual status as of the report date.
Line Item 1(e)(2) Loans secured by other nonfarm
nonresidential properties.
Report in the appropriate column the amount of loans
secured by other nonfarm nonresidential properties (in
domestic offices) included in Schedule HC-C, item
1(e)(2), column B, that are past due 30 days or more or
are in nonaccrual status as of the report date.
Line Item 1(f) Secured by loans in foreign offices.
Report in the appropriate column all past due and nonaccrual loans secured by real estate in foreign offices
included in Schedule HC-C, item 1, column A.
Line Item 2 Loans to depository institutions and
acceptances of other banks.
Report in the appropriate column all past due and nonaccrual loans to depository institutuions and acceptances
of other banks included in Schedule HC-C, item 2.
Line Item 2(a) U.S. banks and other U.S.
depository institutions.
Report in the appropriate column all past due and nonaccrual loans to and acceptances of U.S. banks and other
depository institutions included on Schedule HC-C,
item 2(a).
Line Item 2(b) Foreign banks.
Report in the appropriate column all past due and nonaccrual loans to and acceptances of foreign banks included
in Schedule HC-C, item 2(b).
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Schedule HC-N

Line Item 3 Loans to finance agricultural
production and other loans to farmers.

Line Item 6 Loans to foreign governments and
official institutions.

Report in the appropriate column all past due and nonaccrual loans to finance agricultural production and other
loans to farms included in Schedule HC-C, item 3.

Report in the appropriate column all past due and nonaccrual loans to foreign governments and official institutions included in Schedule HC-C, item 7.

Line Item 4 Commercial and industrial loans.

Line Item 7 All other loans.

Report in the appropriate column all past due and nonaccrual commercial and industrial loans included in
Schedule HC-C, item 4.

Report in the appropriate column all other past due and
nonaccrual loans to nondepository financial institutions
and other loans included in Schedule HC-C, item 9.

Line Item 5 Loans to individuals for household,
family, and other personal expenditures.
Report in the appropriate subitem and column the amount
of all loans to individuals for household, family, and
other personal expenditures (i.e., consumer loans)
included in Schedule HC-C, item 6, that are past due 30
days or more or are in nonaccrual status as of the report
date.
Line Item 5(a) Credit cards.
Report in the appropriate column the amount of all
extensions of credit to individuals for household, family,
and other personal expenditures arising from credit cards
included in Schedule HC-C, item 6(a), that are past due
30 days or more or are in nonaccrual status as of the
report date.
Line Item 5(b) Automobile loans.
Report in the appropriate column the amount of all
consumer loans arising from retail sales of passenger cars
and other vehicles such as minivans, vans, sport-utility
vehicles, pickup trucks, and similar light trucks for
personal use included in Schedule HC-C, item 6(c), that
are past due 30 days or more or are in nonaccrual status
as of the report date.
Line Item 5(c) Other consumer loans (includes
single payment, installment, all student loans, and
revolving credit plans other than credit cards).
Report in the appropriate column the amount of all other
loans to individuals for household, family, and other
personal expenditures included in Schedule HC-C, items
6(b) and 6(d), that are past due 30 days or more or are in
nonaccrual status as of the report date.
HC-N-6

Line Item 8 Lease financing receivables (net of
unearned income).
Report in the appropriate subitem and column the amount
of all lease financing receivables (net of unearned
income) included in Schedule HC-C, item 10, that are
past due 30 days or more or are in nonaccrual status as of
the report date.
Line Item 8(a) Leases to individuals for household,
family, and other personal expenditures.
Report in the appropriate column the amount of all leases
(net of unearned income) to individuals for household,
family, and other personal expenditures included in
Schedule HC-C, item 10(a), column A, that are past due
30 days or more or are in nonaccrual status as of the
report date.
Line Item 8(b) All other leases.
Report in the appropriate column the amount of all other
leases (net of unearned income) included in Schedule
HC-C, item 10(b), column A, that are past due 30 days or
more or are in nonaccrual status as of the report date.
Line Item 9 Debt securities and other assets
(exclude other real estate owned and other
repossessed assets).
Report in the appropriate column all assets other than
loans and leases reportable in Schedule HC that are past
due 30 days or more or are in nonaccrual status as of
the report date. Include such assets as debt securities
and interest-bearing balances due from depository
institutions. Also include operating lease payments receivable that have been recorded as assets in Schedule HC,
item 11, when the operating lease is past due 30 days or
more or in nonaccrual status. Exclude other real estate
owned reportable in Schedule HC, item 7, and other
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Schedule HC-N

repossessed assets reportable in Schedule HC, item 11,
such as automobiles, boats, equipment, appliances, and
similar personal property.
Line Item 10 Total.
Report the sum of items 1 through 9.
Line Item 11 Loans and leases reported in items 1
through 8 above that are wholly or partially
guaranteed by the U.S. Government, excluding
loans and leases covered by loss-sharing agreements
with the FDIC.
Report in the appropriate column the aggregate recorded
investment in all loans and leases reported in Schedule
HC-N, items 1 through 8, above for which repayment of
principal is wholly or partially guaranteed or insured by
the U.S. Government, including its agencies and its
government-sponsored agencies, but excluding loans and
leases covered by loss-sharing agreements with the FDIC,
which are reported in Schedule HC-N, item 12, below.
Examples include loans guaranteed by the Small Business Administration and the Federal Housing Administration. Amounts need not be reported in this item and in
items 11(a) and 11(b) below if they are considered
immaterial.
Exclude from this item loans and leases guaranteed or
insured by state or local governments, state or local
government agencies, foreign (non-U.S.) governments,
and private agencies or organizations. Also exclude loans
and leases collateralized by securities issued by the U.S.
Government, including its agencies and its governmentsponsored agencies.
Line Item 11(a) Guaranteed portion of loans and
leases included in item 11 above, excluding
rebooked ‘‘GNMA loans.’’

loans (for which they were not the transferor) that they
have purchased out of GNMA securitizations from this
item (report such purchased GNMA loans in item 11(b)
below).
Line Item 11(b) Rebooked ‘‘GNMA loans’’ that
have been repurchased or are eligible for
repurchase included in item 11 above.
Report in the appropriate column the recorded investment in:
(1) Delinquent rebooked GNMA loans that have been
repurchased or are eligible for repurchase by sellerservicers of GNMA loans; and
(2) Delinquent loans that have been purchased out of
GNMA securitizations by servicers of GNMA loans
that were not the transferors of the loans.
Line Item 12 Loans and leases reported in items 1
through 8 above that are covered by loss-sharing
agreements with the FDIC.
Report in the appropriate subitem and column the aggregate recorded investment in all loans and leases covered
by loss-sharing agreements with the FDIC and reported
in Schedule HC-M, items 6(a)(1)(a)(1) through 6(a)(5),
that have been included in Schedule HC-N, items 1
through 8, because they are past due 30 days or more or
are in nonaccrual status as of the report date. Amounts
need not be reported in Schedule HC-N, items 12(a)(1)(a)
through 12(f), below if they are considered immaterial.
Line Item 12(a) Loans secured by real estate (in
domestic offices):
Line Item 12(a)(1) Construction, land
development, and other land loans:

Report in the appropriate column the maximum amount
recoverable from the U.S. Government, including its
agencies and its government-sponsored agencies, under
the guarantee or insurance provisions applicable to the
loans and leases included in Schedule HC-N, item 11,
above.

Line Item 12(a)(1)(a) 1-4 family residential
construction loans.
Report in the appropriate column the amount of all
covered 1-4 family residential construction loans reported
in Schedule HC-M, item 6(a)(1)(a)(1), that are included
in Schedule HC-N, item 1(a)(1), above because they are
past due 30 days or more or are in nonaccrual status as of
the report date.

Seller-servicers of GNMA loans should exclude all delinquent rebooked GNMA loans that have been repurchased
or are eligible for repurchase from this item (report such
rebooked GNMA loans in item 11(b) below). Servicers
of GNMA loans should exclude individual delinquent

Line Item 12(a)(1)(b) Other construction loans
and all land development and other land loans.
Report in the appropriate column the amount of all other
covered construction loans and all covered land development and other land loans reported in Schedule HC-M,

FR Y-9C
Schedule HC-N

June 2013

HC-N-7

Schedule HC-N

item 6(a)(1)(a)(2), that are included in Schedule HC-N,
item 1.a.(2), above because they are past due 30 days or
more or are in nonaccrual status as of the report date.
Line Item 12(a)(2) Secured by farmland.
Report in the appropriate column the amount of all
covered loans secured by farmland reported in Schedule
HC-M, item 6(a)(1)(b), that are included in Schedule
HC-N, item 1(b), above because they are past due 30
days or more or are in nonaccrual status as of the report
date.
Line Item 12(a)(3) Secured by 1-4 family
residential properties:
Line Item 12(a)(3)(a) Revolving, open-end loans
secured by 1-4 family residential properties and
extended under lines of credit.
Report in the appropriate column the amount of all
covered revolving, open-end loans secured by 1-4 family
residential properties and extended under lines of credit
loans held for sale and held for investment reported in
Schedule HC-M, item 6(a)(1)(c)(1), that are included in
Schedule HC-N, item 1(c)(1), above because they are
past due 30 days or more or are in nonaccrual status as of
the report date.
Line Item 12(a)(3)(b) Closed-end loans secured by
1-4 family residential properties:
Line Item 12(a)(3)(b)(1))

Line Item 12(a)(4) Secured by multifamily (5 or
more) residential properties.
Report in the appropriate column the amount of all
covered loans secured by multifamily (5 or more) residential properties reported in Schedule HC-M, item
6(a)(1)(d), that are included in Schedule HC-N, item
1(d), above because they are past due 30 days or more or
are in nonaccrual status as of the report date.
Line Item 12(a)(5) Secured by nonfarm
nonresidential properties:
Line Item 12(a)(5)(a) Loans secured by
owner-occupied nonfarm nonresidential properties.
Report in the appropriate column the amount of all
covered loans secured by owner-occupied nonfarm nonresidential properties reported in Schedule HC-M, item
6(a)(1)(e)(1), that are included in Schedule HC-N, item
1(e)(1), above because they are past due 30 days or more
or are in nonaccrual status as of the report date.
Line Item 12(a)(5)(b) Loans secured by other
nonfarm nonresidential properties.
Report in the appropriate column the amount of all
covered loans secured by other nonfarm nonresidential
properties reported in Schedule HC-M, item 6(a)(1)(e)(2),
that are included in Schedule HC-N, item 1(e)(2), above
because they are past due 30 days or more or are in
nonaccrual status as of the report date.

Secured by first liens.

Report in the appropriate column the amount of all
covered closed-end loans secured by first liens on 1-4
family residential properties reported in Schedule HC-M,
item 6(a)(1)(c)(2)(a), that are included in Schedule
HC-N, item 1(c)(2)(a), above because they are past due
30 days or more or are in nonaccrual status as of the
report date.

Line Item 12(b) Loans to finance agricultural
production and other loans to farmers.
Report in the appropriate column the amount of all
covered loans to finance agricultural production and
other loans to farmers reported in Schedule HC-M, item
6(a)(2), that are included in Schedule HC-N, item 3,
above because they are past due 30 days or more or are in
nonaccrual status as of the report date.

Line Item 12(a)(3)(b)(2) Secured by junior liens.
Report in the appropriate column the amount of all
covered closed-end loans secured by junior liens on 1-4
family residential properties reported in Schedule HC-M,
item 6(a)(1)(c)(2)(b), that are included in Schedule
HC-N, item 1(c)(2)(b), above because they are past due
30 days or more or are in nonaccrual status as of the
report date.
HC-N-8

Line Item 12(c) Commercial and industrial loans.
Report in the appropriate column the amount of all
covered commercial and industrial loans reported in
Schedule HC-M, item 6(a)(3), that are included in Schedule HC-N, item 4, above because they are past due 30
days or more or are in nonaccrual status as of the report
date.
Schedule HC-N

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Schedule HC-N

Line Item 12(d) Loans to individuals for
household, family, and other personal expenditures:

(5) Loans secured by real estate in foreign offices
included in Schedule HC-N, item 1(f).

Line Item 12(d)(1) Credit cards.

Also include in the appropriate column all covered lease
financing receivables included in Schedule HC-N, item 8,
above that are past due 30 days or more or are in
nonaccrual status as of the report date.

Report in the appropriate column the amount of all
covered extensions of credit arising from credit cards
reported in Schedule HC-M, item 6(a)(4)(a), that are
included in Schedule HC-N, item 6(a), above because
they are past due 30 days or more or are in nonaccrual
status as of the report date.
Line Item 12(d)(2) Automobile loans.
Report in the appropriate column the amount of all
covered automobile loans reported in Schedule HC-M,
item 6(a)(4)(b), that are included in Schedule HC-N, item
6(c), above because they are past due 30 days or more or
are in nonaccrual status as of the report date.
Line Item 12(d)(3) Other consumer loans.
Report in the appropriate column the amount of all
covered extensions of credit arising from other revolving
credit plans and all other covered consumer loans reported
in Schedule HC-M, item 6(a)(4)(c), that are included in
Schedule HC-N, items 6(b) and 6(d), above because they
are past due 30 days or more or are in nonaccrual status
as of the report date.
Line Item 12(e) All other loans and all leases.
Report in the appropriate column the amount of covered
loans and leases reported in Schedule HC-M, item
6(a)(5), ‘‘All other loans and all leases,’’ that are past due
30 days or more or are in nonaccrual status as of the
report date. Include in the appropriate column of this item
covered loans in the following categories that are past
due 30 days or more or are in nonaccrual status as of the
report date:
(1) Loans to depository institutions and acceptances of
other banks included in Schedule HC-N, item 2;
(2) Loans to foreign governments and official institutions included in Schedule HC-N, item 6;
(3) Obligations (other than securities and leases) of
states and political subdivisions in the U.S. included
in Schedule HC-N, item 7;
(4) Loans to nondepository financial institutions and
other loans included in Schedule HC-N, item 7; and
FR Y-9C
Schedule HC-N

June 2013

For each category of loans and leases within ‘‘All other
loans and all leases’’ for which the reporting holding
company reported the amount of covered loans or leases
in Schedule HC-M, items 6(a)(5)(a) through 6(a)(5)(d),
report in the appropriate column in Schedule HC-N,
items 12(e)(1) through 12(e)(4), the amount of covered
loans or leases in that category that are past due 30 days
or more or are in nonaccrual status as of the report date.

Line Item 12(f) Portion of covered loans and
leases included in items 12.a through 12.e above
that is protected by FDIC loss-sharing agreements.
Report the maximum amount recoverable from the FDIC
under loss-sharing agreements covering the past due and
nonaccrual loans and leases reported in Schedule HC-N,
items 12(a)(1)(a) through 12(e), above beyond the amount
that has already been reflected in the measurement of the
reporting holding company’s indemnification asset, which
represents the right to receive payments from the FDIC
under the loss-sharing agreement.
In general, the maximum amount recoverable from the
FDIC on covered past due and nonaccrual loans and
leases is the recorded amount of these loans and leases, as
reported in Schedule HC-N, items 12(a)(1)(a) through
12(e), multiplied by the currently applicable loss coverage rate (e.g., 80 percent or 95 percent). This product will
normally be the maximum amount recoverable because
reimbursements from the FDIC for covered losses related
to the amount by which the ‘‘book value’’ of a covered
asset on the failed institution’s books (which is the
amount upon which payments under an FDIC losssharing agreement are based) exceeds the amount at
which the reporting holding company reports the covered
asset on Schedule HC, Balance Sheet, should already
have been taken into account in measuring the carrying
amount of the reporting holding company’s loss-sharing
indemnification asset, which is reported in Schedule
HC-F, item 6, ‘‘Other’’ assets.
HC-N-9

Schedule HC-N

Memoranda
Line Item M1 Loans restructured in troubled debt
restructurings included in Schedule HC-N, items 1
through 7, above.

30 days or more or are in nonaccrual status as of the
report date.
Line Item M1(d) Secured by nonfarm
nonresidential properties (in domestic offices)

Report in the appropriate subitem and column loans that
have been restructured in troubled debt restructurings (as
described in ‘‘Definitions’’ above) and are past due 30
days or more or are in nonaccrual status as of the report
date. Such loans will have been included in one or more
of the loan categories in items 1 through 7 of this
schedule. Exclude all loans restructured in troubled debt
restructurings that are in compliance with their modified
terms (report in Schedule HC-C, Memorandum item 1).

Line Item M1(d)(1)) Loans secured by
owner-occupied nonfarm nonresidential properties.

For further information, see the Glossary entry for
‘‘troubled debt restructurings.’’

Line Item M1(d)(2) Loans secured by other
nonfarm nonresidential properties.

Line Item M1(a) Construction, land development,
and other land loans (in domestic offices):
Line Item M1(a)(1)

1-4 family construction loans.

Report in the appropriate column all loans secured by
real estate for the purpose of constructing 1-4 family
residential properties included in item 1(a)(1) of this
schedule that have been restructured in troubled debt
restructurings and, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status
as of the report date.
Line Item M1(a)(2) Other construction loans and
all land development and other land loans.
Report in the appropriate column all construction loans
for purposes other than constructing 1-4 family residential properties, all land development loans, and all other
land loans included in item 1(a)(2) of this schedule that
have been restructured in troubled debt restructurings
and, under their modified repayment terms, are past due
30 days or more or are in nonaccrual status as of the
report date.
Line Item M1(c) Loans secured by multifamily (5
or more) residential properties (in domestic offices).
Report in the appropriate column all loans secured by
multifamily (5 or more) residential properties (in domestic offices) included in item 1(d) of this schedule that
have been restructured in troubled debt restructurings
and, under their modified repayment terms, are past due
HC-N-10

Report in the appropriate column all loans secured by
owner-occupied nonfarm nonresidential properties
included in item 1(e)(1) of this schedule that have been
restructured in troubled debt restructurings and, under
their modified repayment terms, are past due 30 days or
more or are in nonaccrual status as of the report date.

Report in the appropriate column all nonfarm nonresidential real estate loans not secured by owner-occupied
nonfarm nonresidential properties included in item 1(e)(2)
of this schedule that have been restructured in troubled
debt restructurings and, under their modified repayment
terms, are past due 30 days or more or are in nonaccrual
status as of the report date.
Line Item M1(e)

Commercial and industrial loans.

Report all commercial and industrial loans included in
item 4 of this schedule that have been restructured in
troubled debt restructurings and, under their modified
repayment terms, are past due 30 days or more or are in
nonaccrual status as of the report date. Report a breakdown of these restructured loans between those to U.S.
and non-U.S. addressees for the fully consolidated holding company in Memorandum items 1(e)(1) and (2).
Line Item M1(e)(1)

To U.S. addressees (domicile).

Report in the appropriate column all commercial and
industrial loans to U.S. addressees included in item 4(a)
of this schedule that have been restructured in troubled
debt restructurings and, under their modified repayment
terms, are past due 30 days or more or are in nonaccrual
status as of the report date.
Line Item M1(e)(2)
(domicile).

To non-U.S. addressees

Report in the appropriate column all commercial and
industrial loans to non-U.S. addressees included in item
4(b) of this schedule that have been restructured in
Schedule HC-N

FR Y-9C
June 2013

Schedule HC-N

troubled debt restructurings and, under their modified
repayment terms, are past due 30 days or more or are in
nonaccrual status as of the report date.
Line Item M1(f)

All other loans.

Report in the appropriate column all other loans that
cannot properly be reported in Memorandum items 1(a)
through 1(e) above that have been restructured in troubled
debt restructurings and, under their modified repayment
terms, are past due 30 days or more or are in nonaccrual
status as of the report date. Include in the appropriate
column of this item all loans in the following categories
that have been restructured in troubled debt restructurings and, under their modified repayment terms, are past
due 30 days or more or are in nonaccrual status as of the
report date:
(1) Loans secured by farmland (in domestic offices)
included in Schedule HC-N, item 1.b;
(2) Loans to depository institutions and acceptances of
other banks included in Schedule HC-N, item 2;
(3) Loans to finance agricultural production and other
loans to farmers included in Schedule HC-N,
item 3;
(4) Consumer credit cards included in Schedule HC-N,
item 5(a);
(5) Consumer automobile loans included in Schedule
HC-N, item 5(b);
(6) Other consumer loans included in Schedule HC-N,
items 5(c);
(7) Loans to foreign governments and official institutions included in Schedule HC-N, item 6;
(8) Obligations (other than securities and leases) of
states and political subdivisions in the U.S. included
in Schedule HC-N, item 7;
(9) Loans to nondepository financial institutions and
other loans included in Schedule HC-N, item 7; and
(10) Loans secured by real estate in foreign offices
included in Schedule HC-N, item 1(f).
Report in Schedule HC-N, Memorandum items 1(f)(1)
through 1(f)(6), each category of loans within ‘‘All other
loans’’ that have been restructured in troubled debt
restructurings and, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status
FR Y-9C
Schedule HC-N

June 2013

as of the report date, and the dollar amount of loans in
such category, that exceeds 10 percent of total loans
restructured in troubled debt restructurings that are past
due 30 days or more or are in nonaccrual status as of the
report date (i.e., 10 percent of the sum of Schedule
HC-N, Memorandum items 1(a) through 1(e) plus Memorandum item 1(f), columns A through C). Preprinted
captions have been provided in Memorandum items
1(f)(1) through 1(f)(6) for reporting the amount of such
restructured loans for the following loan categories if the
amount for a loan category exceeds this 10 percent
reporting threshold: Loans secured by farmland (in
domestic offices); Loans to depository institutions and
acceptances of other banks; Loans to finance agricultural
production and other loans to farmers; (Consumer) credit
cards; (Consumer) automobile loans; Other consumer
loans; Loans to foreign governments and official institutions; and Other loans (i.e., Obligations (other than
securities and leases) of states and political subdivisions
in the U.S.; Loans to nondepository financial institutions
and other loans; and Loans secured by real estate in
foreign offices).

Line Item M2 Loans to finance commercial real
estate, construction, and land development activities
included (not secured by real estate) in
Schedule HC-N, items 4 and 7, above.
Report the amount of loans to finance commercial real
estate, construction, and land development activities not
secured by real estate that are past due 30 days or more
or are in nonaccrual status as of the report date. Such
loans will have been included in items 4 and 7 of
Schedule HC-N above. Exclude from this item all loans
secured by real estate included in item 1 of Schedule HC-N above. This item corresponds with the amounts
reported in memoranda item 2 of Schedule HC-C.

Line Item M3 Loans and leases included in
Schedule HC-N, items 1, 2, 4, 5, 6, 7, and 8
extended to non-U.S. addressees.
Report the total amount of past due and nonaccrual loans
and leases extended to customers domiciled in a foreign
country.
See the Glossary entry for ‘‘domicile’’ for the definition
of non-U.S. addressee.
HC-N-11

Schedule HC-N

Line Item M4

Not applicable.

Line Item M5 Loans and leases held for sale and
loans measured at fair value.
Report in the appropriate subitem and column the amount
of all loans and leases held for sale, whether measured at
the lower of cost or fair value or at fair value under a fair
value option, and all loans held for investment measured
at fair value under a fair value option that are past due 30
days or more or are in nonaccrual status as of the report
date. Such loans and leases will have been included in
one or more of the loan and lease categories in items 1
through 8 of Schedule HC-N above and would, therefore,
exclude any loans classified as trading assets and included
in Schedule HC, item 5.
Line Item M5(a)

Loans and leases held for sale.

Report in the appropriate column the carrying amount of
all loans and leases classified as held for sale included in
Schedule HC, item 4(a), which are reported at the lower
of cost or fair value or at fair value under a fair value
option, that are past due 30 days or more or are in
nonaccrual status as of the report date.
Line Item M5(b)

Loans measured at fair value.

Report in the appropriate subitem and column the total
fair value and unpaid principal balance of all loans held
for investment that are measured at fair value under a fair
value option included in Schedule HC, item 4(b), that are
past due 30 days or more or are in nonaccrual status as of
the report date.
Line Item M5(b)(1)

Fair value.

Report in the appropriate column the total fair value of all
loans held for investment that are measured at fair value
under a fair value option included in Schedule HC, item
4(b), that are past due 30 days or more or are in
nonaccrual status as of the report date.
Line Item M5(b)(2)

Unpaid principal balance.

Report in the appropriate column the total unpaid principal balance of all loans held for investment that are
measured at fair value under a fair value option included
in Schedule HC, item 4(b), that are past due 30 days or
more or are in nonaccrual status as of the report date.
HC-N-12

Line Item M6 Derivative contracts: Fair value of
amounts carried as assets.
Report in the appropriate column the fair value of all
credit derivative contracts (as defined for Schedule HC-L,
item 7) and all interest rate, foreign exchange rate, equity,
and commodity and other derivative contracts (as defined
for Schedule HC-L, item 11) on which a required payment by the holding company’s counterparty is past due
30 days or more as of the report date.
Line Item M7 Additions to nonaccrual assets
during the quarter.
Report the aggregate amount of all loans, leases, debt
securities, and other assets (net of unearned income) that
have been placed in nonaccrual status during the calendar
quarter ending on the report date. Include those assets
placed in nonaccrual status during the quarter that are
included as of the quarter-end report date in Schedule
HC-N, column C, items 1 through 9. Also include those
assets placed in nonaccrual status during the quarter that,
before the current quarter-end, have been sold, paid off,
charged-off, settled through foreclosure or concession of
collateral (or any other disposition of the nonaccrual
asset) or have been returned to accrual status. In other
words, the aggregate amount of assets placed in nonaccrual status since the prior quarter-end that should be
reported in this item should not be reduced, for example,
by any charge-offs or sales of such nonaccrual assets. If a
given asset is placed in nonaccrual status more than once
during the quarter, report the amount of the asset only
once.
Line Item M8
quarter.

Nonaccrual assets sold during the

Report the total of the outstanding balances of all loans,
leases, debt securities, and other assets held in nonaccrual
status (i.e., reportable in Schedule HC-N, column C,
items 1 through 9) that were sold during the calendar
quarter ending on the report date. The amount to be
included in this item is the outstanding balance (net of
unearned income) of each nonaccrual asset at the time of
its sale. Do not report the sales price of the nonaccrual
assets and do not include any gains or losses from the
sale. For purposes of this item, only include those
transfers of nonaccrual assets that meet the criteria for a
sale as set forth in ASC Topic 860, Transfers and
Servicing (formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and
Schedule HC-N

FR Y-9C
June 2013

Schedule HC-N

Extinguishments of Liabilities, as amended). For further
information, see the Glossary entry for ‘‘Transfers of
financial assets.’’

Line Item M9 Purchased credit-impaired loans
accounted for in accordance with FASB ASC 310-30
(former AICPA Statement of Position 03-3).
Report in the appropriate subitem and column the outstanding balance and carrying amount of ‘‘purchased
credit-impaired loans’’ reported as held for investment in
Schedule HC-C, Memorandum items 5(a) and 5(b),
respectively, that are past due 30 days or more or are in
nonaccrual status as of the report date. The carrying
amount of such loans will have been included by loan
category in items 1 through 7 of Schedule HC-N, above.
Purchased credit-impaired loans are accounted for in
accordance with ASC Subtopic 310-30, Receivables Loans and Debt Securities Acquired with Deteriorated
Credit Quality (formerly AICPA Statement of Position
03-3, ‘‘Accounting for Certain Loans or Debt Securities
Acquired in a Transfer’’). Purchased credit-impaired
loans are loans that an institution has purchased, including those acquired in a purchase business combination,
where there is evidence of deterioration of credit quality
since the origination of the loan and it is probable, at the
purchase date, that the institution will be unable to collect
all contractually required payments receivable. Loans
held for investment are those that the institution has the
intent and ability to hold for the foreseeable future or
until maturity or payoff.
For guidance on determining the delinquency and nonaccrual status of purchased credit-impaired loans accounted
for individually and purchased credit-impaired loans with

FR Y-9C
Schedule HC-N

June 2013

common risk characteristics that are aggregated and
accounted for as a pool, refer to the ‘‘Definitions’’ section
of the Schedule HC-N instructions and the Glossary entry
for ‘‘purchased credit-impaired loans and debt securities.’’

Line Item M9(a)

Outstanding balance.

Report in the appropriate column the outstanding balance
of all purchased credit-impaired loans reported as held
for investment in Schedule HC-C, Memorandum item
5(a), that are past due 30 days or more or are in
nonaccrual status as of the report date. The outstanding
balance is the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties,
and other under the loan, owed to the institution at the
report date, whether or not currently due and whether or
not any such amounts have been charged off by the
institution. However, the outstanding balance does not
include amounts that would be accrued under the contract
as interest, fees, penalties, and other after the report date.

Line Item M9(b) Carrying amount included in
Schedule HC-N, items 1 through 7, above.
Report in the appropriate column the carrying amount
(before any allowances established after acquisition for
decreases in cash flows expected to be collected) of, i.e.,
the recorded investment in, all purchased credit-impaired
loans reported as held for investment in Schedule HC-C,
Memorandum item 5(b), that are past due 30 days or
more or are in nonaccrual status as of the report date.

HC-N-13

LINE ITEM INSTRUCTIONS FOR

1–4 Family Residential
Mortgage Banking Activities
Schedule HC-P

General Instructions
Schedule HC-P is to be completed by (1) all holding
companies with $1 billion or more in total assets and (2)
those holding companies with less than $1 billion in total
assets where any of the following residential mortgage
banking activities (in domestic offices) exceeds $10
million for two consecutive quarters:
(a) Closed-end and open-end first lien and junior lien 1-4
family residential mortgage loan originations and purchases for resale from all sources during a calendar
quarter; or
(b) Closed-end and open-end first lien and junior lien 1-4
family residential mortgage loan sales during a calendar
quarter; or
(c) Closed-end and open-end first lien and junior lien 1-4
family residential mortgage loans held for sale and held
for trading at calendar quarter-end.
For purposes of measuring 1-4 family residential mortgage banking activities (at holding companies with less
than $1 billion in total assets) and reporting on these
activities in Schedule HC-P, holding companies should
include those 1-4 family residential mortgage loans that
would be reportable as held for sale as well as those that
would be reportable as held for trading.
For a holding company with less than $1 billion in total
assets, the holding company must complete Schedule
HC-P beginning the second quarter in which the $10
million threshold is exceeded and continue to complete
the schedule through the end of the calendar year.
Open-end mortgage banking activities should be measured using the ’’total commitment under the lines of
credit‘‘ as defined below. For example, if the holding
company’s closed-end and open-end first and junior lien
1-4 family residential mortgage loan originations and
purchases for resale from all sources exceeded $10
million during the quarter ended June 30, 2010, and the
FR Y-9C
Schedule HC-P March 2013

holding company’s sales of such loans exceeded $10
million during the quarter ended September 30, 2010, the
holding company would be required to complete Schedule HC-P in its September 30 and December 31, 2010,
FR Y-9C reports. If its total assets remain less than $1
billion, the level of this holding company’s mortgage
banking activities during the fourth quarter of 2010 and
the first quarter of 2011 would determine whether it
would need to complete Schedule HC-P each quarter
during 2011 beginning March 31, 2011.
For purposes of Schedule HC-P, closed-end 1-4 family
residential mortgage loans are defined in Schedule HC-C,
item 1(c)(2), ‘‘Closed-end loans secured by 1-4 family
residential properties.’’ All closed-end 1-4 family residential mortgage loans secured by junior (i.e., other than
first) liens should be reported as junior liens in Schedule
HC-P even if the bank has also originated or purchased a
loan secured by a first lien on the same 1-4 family
residential property and there are no intervening junior
liens. Open-end 1-4 family residential mortgage loans are
defined in Schedule HC-C, item 1(c)(1), ’’Revolving,
open-end loans secured by 1-4 family residential properties and extended under lines of credit.‘‘ These Schedule
HC-C definitions also apply to closed-end and open-end
1-4 family residential mortgage loans that would be
reportable as held for trading in Schedule HC-D and in
Schedule HC, item 5, ‘‘Trading assets.’’
For purposes of reporting on open-end loans extended
under lines of credit in Schedule HC-P, the ‘‘total commitment under the lines of credit’’ is defined as the total
amount of the lines of credit granted to customers at the
time the open-end credits were originated. For retail and
wholesale originations of such open-end loans, the
’’principal amount funded under the lines of credit‘‘ is
defined as the initial fundings made to customers on
newly established lines of credit. For open-end loans
purchased, sold, held for sale, and repurchased or indemnified, the ‘‘principal amount funded under the lines of
HC-P-1

Schedule HC-P

credit’’ is defined as the principal balance outstanding of
loans extended under lines of credit at the transaction
date or at quarter-end, as appropriate.
Line Item 1 Retail originations during the quarter
of 1-4 family residential mortgage loans for sale.
Report in the appropriate subitem retail originations of
closed-end and open-end 1-4 family residential mortgage
loans for resale during the calendar quarter ending on the
report date. Include as retail originations those closedend and open-end 1-4 family residential mortgage loans
for which the origination and underwriting process was
handled exclusively by the holding company or a consolidated subsidiary of the holding company. However, if the
reporting holding company is acting merely as a broker
or agent and forwards loan applications and supporting
documentation to another party who closes or funds the
loans in its name (even if the reporting holding company
has some involvement in processing and underwriting the
loans), the reporting holding company should not report
these loans as originations or purchases in this schedule.
Exclude closed-end and open-end 1-4 family residential
mortgage loans originated or purchased for the reporting
holding company’s own loan portfolio.
Line Item 1(a) Closed-end first liens.
Report the principal amount of retail originations of
closed-end first lien 1-4 family residential mortgage
loans for resale during the calendar quarter.
Line Item 1(b) Closed-end junior liens.
Report the principal amount of retail originations of
closed-end junior lien 1-4 family residential mortgage
loans for resale during the calendar quarter.
Line Item 1(c) Open-end loans extended under
lines of credit:
Line Item 1(c)(1) Total commitment under the
lines of credit.
Report the total amount of open-end commitments under
retail originations of revolving, open-end lines of credit
secured by 1-4 family residential properties for resale
during the calendar quarter.
HC-P-2

Line Item 1(c)(2) Principal amount funded under
the lines of credit.
Report the total principal amount funded under open-end
commitments arising from the retail originations of
revolving, open-end lines of credit secured by 1-4 family
residential properties for resale during the calendar quarter reported in item 1(c)(1) above.
Line Item 2 Wholesale originations and purchases
during the quarter of 1-4 family residential
mortgage loans for sale.
Report in the appropriate subitem wholesale originations
and purchases of closed-end and open-end 1-4 family
residential mortgage loans for resale during the calendar
quarter ending on the report date. Include as wholesale
originations and purchases those closed-end and openend 1-4 family residential mortgage loans for resale for
which the origination and underwriting process was
handled in whole or in part by another party, such as a
correspondent or mortgage broker, even if the loan was
closed in the name of the holding company or a consolidated subsidiary of the holding company (often referred
to as “table funding arrangements”). Also include acquisitions of closed-end and open-end 1-4 family residential
mortgage loans for resale that were closed in the name of
a party other than the holding company or a consolidated
subsidiary of the holding company. However, if the
reporting holding company is acting merely as a broker
or agent and forwards loan applications and supporting
documentation to another party who closes or funds the
loans in its name (even if the reporting holding company
has some involvement in processing and underwriting the
loans), the reporting holding company should not report
these loans as originations or purchases in this schedule.
Exclude closed-end and open-end 1-4 family residential
mortgage loans originated or purchased for the reporting
holding company’s own loan portfolio.
Line Item 2(a) Closed-end first liens.
Report the principal amount of wholesale originations
and purchases of closed-end first lien 1-4 family residential mortgage loans for resale during the calendar quarter.
Line Item 2(b) Closed-end junior liens.
Report the principal amount of wholesale originations
and purchases of closed-end junior lien 1-4 family residential mortgage loans for resale during the calendar
quarter.
Schedule HC-P

FR Y-9C
March 2013

Schedule HC-P

Line Item 2(c) Open-end loans extended under
lines of credit:
Line Item 2(c)(1) Total commitment under the lines
of credit.
Report the total amount of open-end commitments under
wholesale originations and purchases of revolving, openend lines of credit secured by 1-4 family residential
properties for resale during the calendar quarter.
Line Item 2(c)(2) Principal amount funded under
the lines of credit.
Report the total principal amount funded under open-end
commitments arising from the wholesale originations of
revolving, open-end lines of credit secured by 1-4 family
residential properties for resale during the calendar quarter reported in item 2(c)(1) above.
Line Item 3 1-4 family residential mortgage loans
sold during the quarter.
Report in the appropriate subitem closed-end and openend 1-4 family residential mortgage loans sold during the
calendar quarter ending on the report date. Include
transfers of closed-end and open-end 1-4 family residential mortgage loans originated or purchased for resale
from retail or wholesale sources that have been accounted
for as sales in accordance with ASC Topic 860, Transfers
and Servicing (formerly FASB Statement No. 140,
Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities, as amended),
i.e., those transfers where the loans are no longer included
in the holding company’s consolidated total assets. Also
include all sales during the quarter of closed-end and
open-end 1-4 family residential mortgage loans directly
from the holding company’s loan portfolio. For further
information, see the Glossary entry for “transfers of
financial assets.”
Line Item 3(a) Closed-end first liens.
Report the principal amount of closed-end first lien 1-4
family residential mortgage loans sold during the calendar quarter.

Line Item 3(c) Open-end loans extended under
lines of credit:
Line Item 3(c)(1) Total commitment under the
lines of credit.
Report the total amount of open-end commitments under
revolving, open-end lines of credit secured by 1-4 family
residential properties sold during the calendar quarter.
Line Item 3(c)(2) Principal amount funded under
the lines of credit.
Report the total principal amount funded under open-end
commitments associated with the revolving, open-end
lines of credit secured by 1-4 family residential properties sold during the calendar quarter reported in item
3(c)(1) above.
Line Item 4 1-4 family residential mortgage loans
held for sale or trading at quarter-end.
Report in the appropriate subitem closed-end and openend 1-4 family residential mortgages held for sale or
trading as of the quarter-end report date and included in
Schedule HC, item 4.a, ‘‘Loans and leases held for sale,’’
and in Schedule HC, item 5, ‘‘Trading assets.’’ Loans
held for sale should be reported at the lower of cost or
fair value consistent with their presentation in Schedule
HC, item 4.a. Loans held for trading should be reported at
fair value consistent with their presentation in Schedule
HC, item 5. Closed-end and open-end 1-4 family residential mortgage loans held for sale or trading at quarter-end
include any mortgage loans transferred at any time from
the holding company’s loan portfolio to a held-for-sale
account or a trading account that have not been sold by
quarter-end.
Line Item 4(a) Closed-end first liens.
Report the carrying amount of closed-end first lien 1-4
family residential mortgage loans held for sale or trading
at quarter-end.

Line Item 3(b) Closed-end junior liens.

Line Item 4(b) Closed-end junior liens.

Report the principal amount of closed-end junior lien 1-4
family residential mortgage loans sold during the calendar quarter.

Report the carrying amount of closed-end junior lien 1-4
family residential mortgage loans held for sale or trading
at quarter-end.

FR Y-9C
Schedule HC-P

March 2013

HC-P-3

Schedule HC-P

Line Item 4(c) Open-end loans extended under
lines of credit:
Line Item 4(c)(1) Total commitment under the
lines of credit.
Report the total amount of open-end commitments under
revolving, open-end lines of credit secured by 1-4 family
residential properties held for sale or trading at quarterend.
Line Item 4(c)(2) Principal amount funded under
the lines of credit.
Report the total principal amount funded under open-end
commitments associated with the revolving, open-end
lines of credit secured by 1-4 family residential properties held for sale or trading at quarter-end reported in
item 4(c)(1) above.
Line Item 5 Noninterest income for the quarter
from the sale, securitization, and servicing of 1-4
family residential mortgage loans.
Report in the appropriate subitem the noninterest income
earned during the calendar quarter ending on the report
date from mortgage banking activities involving closedend and open-end 1-4 family residential mortgage loans.
Include the portion of the consolidated holding company’s
‘‘Trading revenue,’’ ‘‘Net servicing fees,’’ ‘‘Net securitization income,’’ and ‘‘Net gains (losses) on sales of loans
and leases’’ (items 5(c), 5(f), 5(g), and 5(i) of Schedule
HI) earned during the quarter that is attributable to
closed-end and open-end 1-4 family residential mortgage
loans.
Line Item 5(a) Closed-end 1-4 family residential
mortgage loans.
Report the noninterest income earned during the calendar
quarter ending on the report date from the sale, securitization, and servicing of closed-end 1-4 family residential
mortgage loans.
Line Item 5(b) Open-end 1-4 family residential
mortgage loans extended under lines of credit.
Report the noninterest income earned during the calendar
quarter ending on the report date from the sale, securitization, and servicing of revolving, open-end lines of
credit secured by 1-4 family residential properties.
HC-P-4

Line Item 6 Repurchases and indemnifications of
1-4 family residential mortgage loans during the
quarter.
As a result of its 1-4 family residential mortgage banking
activities, a holding company may be obligated to repurchase mortgage loans that it has sold or otherwise
indemnify the loan purchaser against loss because of
borrower defaults, loan defects, other breaches of representations and warranties, or for other reasons. Report in
the appropriate subitem all 1-4 family residential mortgage loans previously sold by the holding company or a
consolidated subsidiary subject to an obligation to repurchase or indemnify that have been repurchased or indemnified during the calendar quarter ending on the report
date. Do not reduce this amount by any third-party
indemnifications or reimbursements that the holding
company has received.
The following paragraphs specify the scope of the repurchases and indemnifications that are subject to reporting
in the appropriate subitem. The amount to be reported in
items 6(a) and 6(b) is the total principal amount outstanding on the loans that have been repurchased or indemnified during the calendar quarter ending on the report date.
The amount to be reported in item 6(c)(l) is the total
amount of open-end commitments under revolving, openend lines of credit that have been repurchased or indemnified during the calendar quarter ending on the report
date. The amount to be reported in item 6(c)(2) is the
total principal amount funded under the open-end commitments that have been repurchased or indemnified
during the calendar quarter ending on the report date.
Repurchased 1-4 family residential mortgage loans
include loans that the holding company (or a consolidated subsidiary) had sold but subsequently repurchased
under repurchase obligation provisions of the sales agreement because of a delinquency, noncompliance with the
sellers’ representations and warranties, fraud or misrepresentation, or any other contractual requirement. Exclude
1-4 family residential mortgage loans that have been
repurchased solely at the discretion of the holding company (such as delinquent mortgage loans backing GNMA
mortgage-backed securities), i.e., where the sales agreement contains a repurchase option (which may be conditional), but not a repurchase obligation.
Indemnifications of 1-4 family residential mortgage loans
are limited to reimbursements to loan purchasers or other
third parties for credit losses on loans that the holding
Schedule HC-P

FR Y-9C
December 2013

Schedule HC-P

company (or a consolidated subsidiary) has sold. Include
reimbursements made on loans where the holding company has agreed with the purchaser or other third party
not to repurchase the loan as required under the sales
agreement, but rather to guarantee that no credit loss is
sustained. Indemnifications also include loans for which
payments have been made by the holding company (or a
consolidated subsidiary) to purchasers or other third
parties as reimbursements for deficiency balances arising
from sales of real estate collateral (whether or not
foreclosed) on loans that the holding company (or a
consolidated subsidiary) has sold. Exclude indemnification arrangements that are limited to reimbursements of
legal fees or administrative costs.
Line Item 6(a) Closed-end first liens.
Report the total principal amount outstanding as of the
date of repurchase or the date of indemnification, as
appropriate, of closed-end first lien 1-4 family residential
mortgage loans previously sold by the holding company
or a consolidated subsidiary that have been repurchased
or indemnified during the calendar quarter ending on the
report date.
Line Item 6(b) Closed-end junior liens.
Report the total principal amount outstanding as of the
date of repurchase or the date of indemnification, as
appropriate, of closed-end junior lien 1-4 family residential mortgage loans previously sold by the holding company or a consolidated subsidiary that have been repurchased or indemnified during the calendar quarter ending
on the report date.
Line Item 6(c) Open-end loans extended under
lines of credit:
Line Item 6(c)(1) Total commitment under the
lines of credit.
Report the total amount of open-end commitments under
revolving, open-end lines of credit secured by 1-4 family
residential properties as of the date of repurchase or the
date of indemnification, as appropriate, that have been
repurchased or indemnified during the calendar quarter
ending on the report date.
Line Item 6(c)(2) Principal amount funded under
the lines of credit.
Report the total principal amount funded under open-end
commitments associated with the revolving, open-end
FR Y-9C
Schedule HC-P

December 2013

lines of credit secured by 1-4 family residential properties reported in item 6(c)(1) above as of the date of
repurchase or the date of indemnification, as appropriate,
that have been repurchased or indemnified during the
calendar quarter ending on the report date.
Line Item 7 Representation and warranty reserves
for 1-4 family residential mortgage loans sold.
When an institution sells or securitizes mortgage loans, it
typically makes certain representations and warranties to
the investors or other purchasers of the loans at the time
of the sale and to financial guarantors of the loans sold.
The specific representations and warranties may relate to
the ownership of the loan, the validity of the lien securing
the loan, and the loan’s compliance with specified underwriting standards. Under ASC Subtopic 450-20, Contingencies - Loss Contingencies (formerly FASB Statement
No. 5, ‘‘Accounting for Contingencies’’), an institution is
required to accrue loss contingencies relating to the
representations and warranties made in connection with
their mortgage securitization activities and mortgage loan
sales when it is probable that a loss has been incurred and
the amount of the loss can be reasonably estimated.
Report in the appropriate subitem the amount of representation and warranty reserves included in Schedule HC-G,
‘‘Other liabilities,’’ that the institution maintains for 1-4
family residential mortgage loans sold, including those
mortgage loans transferred in securitizations accounted
for as sales.
Amounts reported in Schedule HC-P, items 7(a) and 7(b),
will not be made available to the public on an individual
institution basis. Amounts reported in Schedule HC-P,
item 7(c), will be publicly available.
Line Item 7(a) For representations and warranties
made to U.S. Government agencies and
Government-sponsored agencies.
Report the amount of reserves that the institution maintains for representations and warranties made to U.S.
Government agencies and Government-sponsored agencies in connection with sales of 1-4 family residential
mortgage loans, including mortgage loans transferred in
securitizations accounted for as sales.
U.S. Government agencies and Government-sponsored
agencies include, but are not limited to, such agencies as
the Government National Mortgage Association
(GNMA), the Federal Home Loan Mortgage Corporation
HC-P-5

Schedule HC-P

(FHLMC), and the Federal National Mortgage Association (FNMA).
Line Item 7(b) For representations and warranties
made to other parties.
Report the amount of reserves that the institution maintains for representations and warranties made to parties

HC-P-6

other than U.S. Government agencies and Governmentsponsored agencies in connection with sales of 1-4
family residential mortgage loans, including mortgage
loans transferred in securitizations accounted for as sales.
Line Item 7(c) Total representation and warranty
reserves.
Report the sum of items 7(a) and 7(b).

Schedule HC-P

FR Y-9C
December 2013

LINE ITEM INSTRUCTIONS FOR

Assets and Liabilities Measured at
Fair Value on a Recurring Basis
Schedule HC-Q

General Instructions
Schedule HC-Q is to be completed by all holding companies. Holding companies should report all assets and
liabilities that are measured at fair value in the financial
statements on a recurring basis (i.e., annually or more
frequently).
Holding companies should report in Schedule HC-Q all
assets and liabilities that are measured at fair value in the
financial statements on a recurring basis. Exclude from
Schedule HC-Q those assets and liabilities that are
measured at fair value on a nonrecurring basis. Recurring
fair value measurement of assets or liabilities are those
fair value measurements that applicable accounting standards and these instructions require or permit in the
balance sheet at the end of each reporting period. In
contrast, nonrecurring fair value measurements of asset
or liabilities are those fair value measurements that
applicable accounting standards and these instructions
require or permit in the balance sheet in particular
circumstances (for example, when an institution subsequently measures foreclosed real estate at the lower of
cost or fair value less estimated costs to sell).
Column Instructions
Column A, Total Fair Value Reported on Schedule HC

entirety falls should be determined based on the lowest
level input that is significant to the fair value measurement in its entirety. Thus, for example, if the fair value of
an asset or liability has elements of both Level 2 and
Level 3 measurement inputs, report the entire fair value
of the asset or liability in Column D or Column E based
on the lowest level measurement input with the most
significance to the fair value of the asset or liability in its
entirety as described in ASC Topic 820. For assets and
liabilities that the holding company has netted under
legally enforceable master netting agreements in accordance with ASC Subtopic 210-20, Balance Sheet –
Offsetting (formerly FASB Interpretation No. 39, Offsetting of Amounts Related to Certain Contracts, and FASB
Interpretation No. 41, Offsetting of Amounts Related to
Certain Repurchase and Reverse Repurchase Agreements), report the gross amounts in Columns C, D, and E
and the related netting adjustment in Column B. For
more information on Level 1, 2, and 3 measurement
inputs, see the Glossary entry for ‘‘fair value.’’

Item Instructions
For each item in Schedule HC-Q, the sum of columns C,
D, and E less column B must equal column A.
Line Item 1 Available-for-sale securities.

Report in Column A the total fair value, as defined by
ASC Topic 820, Fair Value Measurements and Disclosures (formerly FASB Statement No. 157, Fair Value
Measurements), of those assets and liabilities reported on
Schedule HC, Balance Sheet, that the holding company
reports at fair value on a recurring basis.

Report in the appropriate column the total fair value of
available-for-sale debt and equity securities as reported
in Schedule HC, item 2.b; the fair values determined
using Level 1, Level 2, and Level 3 measurement inputs;
and any netting adjustments.

Columns B through E, Fair Value Measurements and
Netting Adjustments

Line Item 2 Federal funds sold and securities
purchased under agreements to resell.

For items reported in Column A, report in Columns C, D,
and E the fair value amounts which fall in their entirety in
Levels 1, 2, and 3, respectively. The level in the fair value
hierarchy within which a fair value measurement in its

Report in the appropriate column the total fair value of
those federal funds sold and securities purchased under
agreements to resell reported in Schedule HC, items 3.a
and 3.b, that the holding company has elected to report

FR Y-9C
Schedule HC-Q

September 2013

HC-Q-1

Schedule HC-Q

under the fair value option; the fair values determined
using Level 1, Level 2, and Level 3 measurement inputs;
and any netting adjustments.
Line Item 3 Loans and leases held for sale.
Report in the appropriate column the total fair value of
those loans held for sale reported in Schedule HC-C, that
the holding company has elected to report under the fair
value option; the fair values determined using Level 1,
Level 2, and Level 3 measurement inputs; and any
netting adjustments. Loans held for sale that the holding
company has elected to report under the fair value option
are included in Schedule HC-C and Schedule HC, item
4(a). Exclude loans held for sale that are reported at the
lower of cost or fair value in Schedule HC, item 4(a), and
loans that have been reported as trading assets in Schedule HC, item 5. Leases are generally not eligible for the
fair value option.
Line Item 4 Loans and leases held for investment.
Report in the appropriate column the total fair value of
those loans held for investment reported in Schedule
HC-C that the holding company has elected to report
under the fair value option; the fair values determined
using Level 1, Level 2, and Level 3 measurement inputs;
and any netting adjustments. Loans held for investment
that the holding company has elected to report under the
fair value option are included in Schedule HC-C and
Schedule HC, item 4(b). Leases are generally not eligible
for the fair value option.
Line Item 5 Trading assets:
Line Item 5(a) Derivative assets.
Report in the appropriate column the total fair value of
derivative assets held for trading purposes as reported in
Schedule HC, item 5; the fair values determined using
Level 1, Level 2, and Level 3 measurement inputs; and
any netting adjustments.
Line Item 5(b) Other trading assets.
Report in the appropriate column the total fair value of all
trading assets, except for derivatives, as reported in
Schedule HC, item 5; the fair values determined using
Level 1, Level 2, and Level 3 measurement inputs,
including the fair values of loans that have been reported
as trading assets; and any netting adjustments.
HC-Q-2

Line Item 5(b)(1) Nontrading securities at fair
value with changes in fair value reported in current
earnings.
Report in the appropriate column the total fair value of
those securities the holding company has elected to
report under the fair value option that is included in
Schedule HC-Q, item 5(b) above; the fair values determined using Level 1, Level 2, and Level 3 measurement
inputs; and any netting adjustments. Securities that the
holding company has elected to report at fair value under
the fair value option are reported as trading securities
pursuant to ASC Subtopic 825-10, Financial Instruments
– Overall (formerly FASB Statement No. 159, The Fair
Value Option for Financial Assets and Financial Liabilities) even though management did not acquire the securities principally for the purpose of trading.
Line Item 6 All other assets.
Report in the appropriate column the total fair value of all
other assets that are required to be measured at fair value
on a recurring basis or that the holding company has
elected to report under the fair value option that is
included in Schedule HC, Balance Sheet, and is not
reported in Schedule HC-Q, items 1 through 5 above; the
fair values determined using Level 1, Level 2, and Level
3 measurement inputs; and any netting adjustments.
Include derivative assets held for purposes other than
trading, interest-only strips receivable (not in the form of
a security) held for purposes other than trading, servicing
assets measured at fair value under fair value option, and
other categories of assets measured at fair value on the
balance sheet on a recurring basis under applicable
accounting standards.
Exclude servicing assets initially measured at fair value,
but subsequently measured using the amortization method,
and other real estate owned (which are subject to fair
value measurement on a nonrecurring basis).
Line Item 7 Total assets measured at fair value on
a recurring basis.
Report the sum of items 1 through 5(b) plus item 6.
Line Item 8 Deposits.
Report in the appropriate column the total fair value of
those deposits reported in Schedule HC, items 13(a) and
13(b), that the holding company has elected to report
under the fair value option; the fair values determined
Schedule HC-Q

FR Y-9C
December 2013

Schedule HC-Q

using Level 1, Level 2, and Level 3 measurement inputs;
and any netting adjustments. Deposits withdrawable on
demand (e.g., demand and savings deposits in domestic
offices) are generally not eligible for the fair value option.
Line Item 9 Federal funds purchased and
securities sold under agreements to repurchase.
Report in the appropriate column the total fair value of
those federal funds purchased and securities sold under
agreements to repurchase reported in Schedule HC, items
14(a) and 14(b), that the holding company has elected to
report under the fair value option; the fair values determined using Level 1, Level 2, and Level 3 measurement
inputs; and any netting adjustments.
Line Item 10 Trading liabilities:
Line Item 10(a) Derivative liabilities.
Report in the appropriate column the total fair value of
derivative liabilities held for trading purposes as reported
in Schedule HC, item 15; the fair values determined
using Level 1, Level 2, and Level 3 measurement inputs;
and any netting adjustments.
Line Item 10(b) Other trading liabilities.
Report in the appropriate column the total fair value of
trading liabilities, except for derivatives, as reported in
Schedule HC, item 15; the fair values determined using
Level 1, Level 2, and Level 3 measurement inputs; and
any netting adjustments.
Line Item 11 Other borrowed money.
Report in the appropriate column the total fair value of
those Federal Home Loan Bank advances and other
borrowings reported in Schedule HC, item 16, that the
holding company has elected to report under the fair
value option; the fair values determined using Level 1,
Level 2, and Level 3 measurement inputs; and any
netting adjustments.
Line Item 12 Subordinated notes and debentures.
Report in the appropriate column the total fair value of
those subordinated notes and debentures (including mandatory convertible debt) reported in Schedule HC, item
19, that the holding company has elected to report under
the fair value option; the fair values determined using
Level 1, Level 2, and Level 3 measurement inputs; and
any netting adjustments.
FR Y-9C
Schedule HC-Q

December 2013

Line Item 13 All other liabilities.
Report in the appropriate column the total fair value of all
other liabilities that are required to be measured at fair
value on a recurring basis or that the holding company
has elected to report under the fair value option that is
included in Schedule HC, Balance Sheet, and is not
reported in Schedule HC-Q, items 8 through 12 above;
the fair values determined using Level 1, Level 2, and
Level 3 measurement inputs; and any netting adjustments.
Include derivative liabilities held for purposes other than
trading, servicing liabilities measured at fair value under
a fair value option, and other categories of liabilities
measured at fair value on the balance sheet on a recurring
basis under applicable accounting standards.
Exclude servicing liabilities initially measured at fair
value, but subsequently measured using the amortization
method (which are subject to fair value measurement on
a nonrecurring basis).
Line Item 14 Total liabilities measured at fair
value on a recurring basis.
Report the sum of items 8 through 13.

Memoranda
Line Item M1

All other assets.

Disclose in Memorandum items 1(a) through 1(f) each
component of all other assets, and the dollar amount of
such component, that is greater than $25,000 and exceeds
25 percent of the amount reported in Schedule HC-Q,
item 6, column A. For each component of all other assets
that exceeds this disclosure threshold for which a preprinted caption has not been provided in Memorandum
items 1(a) and 1(b), describe the component with a clear
but concise caption in Memorandum items 1(c) through
1(f). These descriptions should not exceed 50 characters
in length (including spacing between words).
Preprinted captions have been provided for the following
categories of all other assets:
• Memorandum item 1(a), ‘‘Mortgage servicing assets,’’
and
• Memorandum item 1(b), ‘‘Nontrading derivative
assets.’’
HC-Q-3

Schedule HC-Q

Line Item M2

All other liabilities.

Disclose in Memorandum items 2(a) through 2(f) each
component of all other liabilities, and the dollar amount
of such component, that is greater than $25,000 and
exceeds 25 percent of the amount reported in Schedule
HC-Q, item 13, column A. For each component of all
other liabilities that exceeds this disclosure threshold for
which a preprinted caption has not been provided in
Memorandum items 2(a) and 2(b), describe the component with a clear but concise caption in Memorandum

HC-Q-4

items 2(c) through 2(f). These descriptions should not
exceed 50 characters in length (including spacing between
words).
Preprinted captions have been provided for the following
categories of all other liabilities:
• Memorandum item 2(a), ‘‘Loan commitments (not
accounted for as derivatives),’’ and
• Memorandum item 2(b), ‘‘Nontrading derivative liabilities.’’

Schedule HC-Q

FR Y-9C
September 2013

LINE ITEM INSTRUCTIONS FOR

Regulatory Capital
Schedule HC-R

General Instructions
Note: Savings and loan holding companies (SLHCs)
are not required to complete Schedule HC-R, Regulatory Capital, until the consolidated regulatory capital
requirements for SLHCs are established.
The instructions for Schedule HC-R should be read in
conjunction with the capital guidelines issued by the
Federal Reserve. Under the Federal Reserve’s risk-based
capital guidelines, assets and credit equivalent amounts
of derivatives and off-balance sheet items are assigned to
one of several broad risk categories according to the
obligor, or, if relevant, the guarantor or the nature of the
collateral. The aggregate dollar amount in each risk category is then multiplied by the risk weight associated with
that category. The resulting weighted values from each of
the risk categories are added together, and generally this
sum is the bank holding company’s total risk weighted
assets which comprises the denominator of the risk-based
capital ratio.
Risk weights for derivative contracts and off-balance
sheet items are determined by a two-step process. First,
the ‘‘credit equivalent amount’’ is determined. In the case
of derivative contracts, the credit equivalent amount is the
sum of the current credit exposure (fair value of the
contract, if positive) and the potential future exposure.
In the case of most off-balance sheet items, the credit
equivalent amount is determined by multiplying the face
value or notional amount of the off-balance sheet item by
a credit conversion factor. Second, the credit equivalent
amount is treated like a balance sheet asset and generally
is assigned to the appropriate risk category according to
the obligor or, if relevant, the guarantor or the nature of the
collateral. A summary of the credit conversion factors for
off-balance sheet items is presented below.
In general, if a particular asset, derivative contract, or
off-balance sheet item has features that could place it in
more than one risk category, it is assigned to the category
FR Y-9C
Schedule HC-R

March 2012

that has the lowest risk weight. For example, a holding of a
U.S. municipal revenue bond that is fully guaranteed by a
U.S. bank would be assigned the 20 percent risk weight
appropriate to claims guaranteed by U.S. banks, rather
than the 50 percent risk weight appropriate to U.S.
municipal revenue bonds.
At each bank holding company’s option, assets and
the credit equivalent amounts of derivative contracts
and off-balance sheet items that are assigned to a risk
weight category of less than 100 percent may be
included in the amount reported for a higher risk
weight category (e.g., the 100 percent category) than
the risk weight category to which the asset or credit
equivalent amount of the off-balance sheet item would
otherwise be assigned.
For risk-based capital purposes, the term ‘‘claim’’ refers
to loans to, debt securities issued by, balances due from,
accrued interest receivable from, and all other claims
against the various entities with which the reporting bank
holding company conducts its business.
If a reporting bank holding company has conveyed risk
participations in bankers’ acceptances, standby letters of
credit, and commitments, it may segregate the amounts
conveyed from the total outstanding amount. The bank
holding company may then risk weight the amounts
conveyed according to the guarantors (i.e., the parties
that have acquired the conveyances) separately from the
amounts retained if this results in a lower risk weight for
the amounts conveyed.
When assets have been transferred with recourse, the
amount of risk-based capital required to be maintained to
support this exposure may not exceed the maximum
amount of recourse for which the transferring institution
is contractually liable under the recourse agreement. This
rule applies to recourse transactions in which a bank
holding company contractually limits its recourse exposure to less than the full effective minimum risk-based
HC-R-1

Schedule HC-R

capital requirement for the assets transferred—generally,
4 percent for first lien residential mortgage loans and
8 percent for most other assets. These types of asset
transfers are referred to as low level recourse transactions
and should be reported in Schedule HC-R, item 50,
column A.
Credit Conversion Factors for Off-Balance Sheet
Items—A summary of the credit conversion factors follows. For further information on these factors, refer to the
risk-based capital guidelines.
Off-balance sheet items subject to a 100 percent conversion factor:
(1) Direct credit substitutes, including general guarantees of indebtedness and guarantee-type instruments,
such as financial standby letters of credit.
(2) Risk participations acquired in bankers acceptances
and in direct credit substitutes such as financial
standby letters of credit.
(3) Sale and repurchase agreements and assets sold with
recourse, if not included on the balance sheet, except
low level recourse transactions and small business
obligations transferred with recourse under Section 208 of the Riegle Community Development and
Regulatory Improvement Act of 1994, each of which
is discussed below.
(4) Forward agreements/contingent obligations to purchase assets with drawdown certain. (Exclude forward agreements that are reported as derivative
contracts.)
(5) Securities lent, if the lending bank holding company
is exposed to risk of loss.
Off-balance sheet items subject to a 50 percent conversion factor:
(1) Transaction-related contingencies, including performance standby letters of credit, shipside guarantees,
bid bonds, performance bonds, and warranties.
(2) Unused portions of commitments with an original
maturity exceeding one year, including underwriting
commitments and commercial credit lines.
(3) Revolving underwriting facilities (RUFs), note issuance facilities (NIFs), and other similar arrangements, regardless of maturity.
Off-balance sheet items subject to a 20 percent conversion factor:
(1) Short-term, self-liquidating, trade-related contingencies, including commercial letters of credit.
HC-R-2

Off-balance sheet items subject to a zero percent conversion factor:
(1) Unused portions of commitments with an original
maturity of one year or less.
(2) Unused portions of commitments (regardless of
maturity) which are unconditionally cancellable at
any time, provided a separate credit decision is made
before each drawing.

Tier 1 Capital
Line Item 1 Total bank holding company equity
capital.
Report the amount of the bank holding company’s total
equity capital as reported in Schedule HC, item 27(a).
Line Item 2 LESS: Net unrealized gains (losses)
on available-for-sale securities (if a gain, report as a
positive value; if a loss, report as a negative value).
Report the amount of net unrealized holding gains
(losses) on available-for-sale securities, net of applicable
taxes, that is included in Schedule HC, item 26(b),
‘‘Accumulated other comprehensive income.’’ Also
include any other-than-temporary impairment losses on
both held-to-maturity and available-for-sale debt securities related to factors other than credit loss that are
reported, net of applicable taxes, in Schedule HC, item
26(b), ‘‘Accumulated other comprehensive income.’’ If
the amount is a net gain, report it as a positive value in
this item. If the amount is a net loss, report it as a
negative value in this item.
Line Item 3 LESS: Net unrealized loss on
available-for-sale equity securities (report loss as a
positive value).
Report as a positive value the amount of any net unrealized holding loss on available-for-sale equity securities
that is included in Schedule HC, item 26(b), ‘‘Accumulated other comprehensive income.’’
Line Item 4 LESS: Accumulated net gains (losses)
on cash flow hedges and amounts recorded in AOCI
resulting from the initial and subsequent application
of FASB ASC 715-20 (former FASB Statement No.
158) to defined benefit postretirement plans.
Report the amount of accumulated net gains (losses) on
cash flow hedges that is included in Schedule HC, item
Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

26.b, ‘‘Accumulated other comprehensive income’’
(AOCI). Also include any amounts recorded in Schedule
HC, item 26(b), net of applicable taxes, resulting from
the initial and subsequent application of both the funded
status and measurement date provisions of ASC Subtopic
715-20, Compensation-Retirement Benefits - Defined
Benefit Plans-General (formerly FASB Statement No.
158, ‘‘Employers’ Accounting for Defined Benefit Pension and Other Postretirement Plans’’ (FAS 158)), thereby
neutralizing for regulatory capital purposes the effect on
AOCI of the application of ASC Subtopic 715-20.
If the sum of the amounts to be reported in this item for
cash flow hedges and defined benefit postretirement plans
represents a net gain (i.e., a net increase) in reported
equity capital, report this sum as a positive value in this
item. If the sum represents a net loss (i.e., a decrease) in
reported equity capital, report this sum as a negative
value in this item.
Reporting of Qualifying Restricted Core Capital Elements in Tier 1 Capital
Effective March 31, 2011, the Federal Reserve implemented new limits on the inclusion of restricted core
capital elements in tier 1 capital of bank holding companies. These new limits affect the reporting on Schedule
HC-R, item 5, ‘‘LESS: Nonqualifying perpetual preferred stock;’’ item 6(b), ‘‘Qualifying restricted core
capital elements (other than cumulative perpetual preferred stock);’’ item 6(c), ‘‘Qualifying mandatory convertible preferred securities of internationally active bank
holding companies;’’ memoranda item 8(a), ‘‘Qualifying
Class B noncontrolling (minority) interest;’’ memoranda
item 8(b), ‘‘Qualifying Class C noncontrolling (minority)
interest;’’ memoranda item 8(c), ‘‘Qualifying cumulative
perpetual preferred stock;’’ and memoranda item 8(d),
‘‘Qualifying trust preferred securities.’’
Calculation Based on Limits Effective as of
March 31, 2011
The aggregate amount of qualifying restricted core capital elements (qualifying cumulative perpetual preferred
stock, qualifying trust preferred securities, qualifying
mandatory convertible preferred securities, Class B and
Class C noncontrolling (minority) interest), for a bank
holding company that is not an internationally active
bank holding company,1 (included in Schedule HC-R,
1. For this purpose, an internationally active bank holding company is a
FR Y-9C
Schedule HC-R

June 2012

item 1, ‘‘Total bank holding company equity capital’’ and
Schedule HC-R, item 6(b), ‘‘Qualifying restricted core
capital elements (other than cumulative perpetual preferred stock’’) is limited to one-third of the sum of
unrestricted core capital elements (i.e., common stockholders’ equity, noncumulative perpetual preferred stock
and Class A noncontrolling (minority) interest), net of
goodwill less any deferred tax liability associated with
that goodwill. Upon inclusion in tier 1 capital, this
amount of qualifying restricted core capital elements will
equal up to 25 percent of the sum of all qualifying core
capital elements (qualifying common stockholders’ equity,
qualifying noncumulative perpetual preferred stock and
related surplus, Class A noncontrolling (minority) interest and qualifying restricted core capital elements), net of
goodwill less any deferred tax liability associated with
that goodwill (referred to as the 25 percent limit and is
simply an arithmetic result of applying the ‘‘one-third’’
limit on inclusion above).
For an internationally active bank holding company, the
aggregate amount of restricted core capital elements
(other than qualifying mandatory convertible preferred
securities) included in item 1 and item 6(b) is limited to
17.7 percent2 of qualifying unrestricted core capital
elements minus goodwill net of any deferred tax liability
associated with that goodwill. Upon inclusion in tier 1
capital, this amount of qualifying restricted core capital
elements will equal up to 15 percent of the sum of all
qualifying core capital elements, including qualifying
restricted core capital elements and qualifying mandatory
convertible preferred securities, net of goodwill less any
deferred tax liability associated with that goodwill. In
addition to this 15 percent limit for qualifying restricted
core capital elements, internationally active BHCs may
include mandatory convertible preferred stock in an
bank holding company that (1) as of its most recent year-end FR Y-9C,
reports total consolidated assets equal to $250 billion or more or (2) on a
consolidated basis, reports total on-balance-sheet foreign exposure of $10
billion or more on its most recent year-end FFIEC 009 Country Exposure
Report.
2. Note that this 17.7 percent is simply the percentage of unrestricted
core capital elements (without inclusion of restricted core capital elements)
that equals 15 percent of the sum of unrestricted core capital elements plus
qualifying restricted core capital elements (limit applicable on March 31.
2011, to internationally active BHCs) when the maximum includible
restricted core capital elements are included in the denominator. The
one-third amount (33.3 percent) of unrestricted core capital elements is
similarly used to compute the amount of restricted core capital elements
that, when included in the denominator, equals the 25 percent limit of
non-internationally active BHCs.

HC-R-3

Schedule HC-R

additional amount not to exceed 10 percent of qualifying
core capital elements, thereby including an aggregate
amount of restricted core capital elements plus mandatory convertible preferred securities in tier 1 capital up to
the generally applicable 25 percent limit. Under the
tighter limits effective as of March 31, 2011, the higher
of the following two amounts is excluded from an
internationally active bank holding company’s tier 1
capital: (1) the amount of qualifying restricted core
capital elements exceeding the 15 percent limit and (2)
the aggregate amount of qualifying restricted core capital
elements and qualifying mandatory convertible preferred
securities exceeding the 25 percent limit.
Examples of determining the amounts of qualifying
restricted core capital elements reported in Tier 1
capital.
The following examples are intended to assist noninternationally active bank holding companies in determining the amount of qualifying restricted core capital
elements included in tier 1 capital, and the line items on
which to report such amounts based on the calculation
described above.
Example 1: The bank holding company performs the
calculation above and determines that it does not hold
amounts of restricted core capital elements in excess of
the 25 percent limit effective as of March 31, 2011.
Assumptions: The bank holding company holds the following amounts of core capital elements and goodwill:
A. Qualifying cumulative perpetual preferred stock =
$10,000
B. Qualifying Class A noncontrolling (minority) interests
in consolidated subsidiaries = $10,000
C. Qualifying Class B noncontrolling (minority) interests
in consolidated subsidiaries = $0
D. Qualifying Class C noncontrolling (minority) interests
in consolidated subsidiaries = $0
E. Qualifying trust preferred securities = $20,000
F. Qualifying common stockholders’ equity = $100,000
G. Qualifying noncumulative perpetual preferred stock =
$5,000
H. Goodwill net of any associated deferred tax liability =
$10,000
HC-R-4

Calculation: The maximum amount of qualifying
restricted core capital elements eligible for inclusion in
tier 1 capital under the limits applicable on March 31,
2011, is equal to one-third of the sum of unrestricted core
capital elements (i.e., the sum of qualifying common
stockholders’ equity, noncumulative perpetual preferred
securities, and Class A minority interest) minus goodwill
net of any deferred tax liability associated with that
goodwill. Using the lettering scheme from the assumptions above, this maximum amount (MAX) may be
expressed as:
MAX = 1/3[B+F+G-H]
MAX = 1/3[$10,000 + $100,000 + $5,000 - $10,000]
MAX = $35,000
Using the lettering scheme from the assumptions above,
the amount of qualifying restricted core capital elements
(RCCE) may be expressed as:
RCCE = A+C+D+E
RCCE = $10,000 + $0 + $0 + $20,000
RCCE = $30,000
Using the lettering scheme from the assumptions above,
the sum of all qualifying core capital elements minus
goodwill net of any associated deferred tax liability (CCE)
may be expressed as:
CCE = RCCE + [B+F+G-H]
CCE = $30,000 + $10,000 + $100,000 + $5,000 $10,000
CCE = $135,000
Because the percentage of the sum of qualifying restricted
core capital elements (RCCE) to the sum of all qualifying
core capital elements minus goodwill net of any associated deferred tax liability (CCE) [$30,000 / $135,000 =
22.2 percent] is within the 25 percent limitation, the bank
holding company does not hold any amounts of excess
restricted core capital. Based on the assumptions of this
example, items 5, 6(a), 6(b), and memoranda items 8(a),
8(b), 8(c) and 8(d) on Schedule HC-R would be reported
as follows:
Item 5: LESS: Nonqualifying perpetual pre$0
ferred stock
Item 6(a)
Qualifying Class A noncon- $10,000
trolling (minority) interests
in consolidated subsidiaries

Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

Item 6(b)

Item M8(a)
Item M8(b)
Item M8(c)
Item M8(d)

$20,000
Qualifying restricted core
capital elements (other than
cumulative perpetual preferred stock)
$0
Qualifying Class B noncontrolling (minority) interest
(included in Tier 1 capital)
$0
Qualifying Class C noncontrolling (minority) interest
(included in Tier 1 capital)
$10,000
Qualifying cumulative perpetual preferred stock
(included in Tier 1 capital)
$20,000
Qualifying trust preferred
securities (included in Tier 1
capital)

Example 2: The bank holding company performs the
calculation above and determines that it does hold
amounts of restricted core capital elements in excess of
the 25 percent limit effective as of March 31, 2011.
Assumptions: The bank holding company holds the following amounts of equity capital components and goodwill:
A. Qualifying cumulative perpetual preferred stock =
$20,000
B. Qualifying Class A noncontrolling (minority) interests
in consolidated subsidiaries = $10,000
C. Qualifying Class B noncontrolling (minority) interests
in consolidated subsidiaries = $5,000
D. Qualifying Class C noncontrolling (minority) interests
in consolidated subsidiaries = $5,000

noncumulative perpetual preferred securities, and Class
A minority interest) minus goodwill net of associated
deferred tax liability. Using the lettering scheme from the
assumptions above, this maximum amount (MAX) may
be expressed as:
MAX = 1/3[B+F+G-H]
MAX = 1/3[$10,000 + $100,000 + $5,000 - $10,000]
MAX = $35,000
Using the lettering scheme from the assumptions above,
the amount of qualifying restricted core capital elements
(RCCE) may be expressed as:
RCCE = A+C+D+E
RCCE = $20,000 + $5000 + $5000 + $40,000
RCCE = $70,000
The amount of excess restricted core capital elements
(not eligible for inclusion in tier 1 capital, but generally
eligible for inclusion in tier 2 capital) under the limit
applicable on March 31, 2011, may be expressed as:
Excess = RCCE - MAX
Excess = $70,000 - $35,000
Excess = $35,000
Based on the assumptions of this example, and assuming
that the bank holding company chooses to designate
$20,000 of qualifying cumulative perpetual preferred
stock and $15,000 of qualifying trust preferred securities
(of the $35,000 excess) as tier 2 capital, items 5, 6(a),
6(b), 12, 13, and memoranda items 8(a), 8(b), 8(c) and
8(d) on Schedule HC-R would be reported as follows:
Item 5:
Item 6(a)

E. Qualifying trust preferred securities = $40,000
F. Qualifying common stockholders’ equity = $100,000

Item 6(b)

G. Qualifying noncumulative perpetual preferred stock =
$5,000
H. Goodwill net of any associated deferred tax liability =
$10,000
Calculation:
The maximum amount of qualifying restricted core
capital elements eligible for inclusion in tier 1 capital
under the limits applicable on March 31, 2011, is equal to
one-third of the sum of unrestricted core capital elements
(i.e., the sum of qualifying common stockholders’ equity,
FR Y-9C
Schedule HC-R

June 2012

Item 12

LESS: Nonqualifying perpetual preferred stock
Qualifying Class A noncontrolling (minority) interests
inconsolidated subsidiaries
Qualifying restricted core
capital elements (other than
cumulative perpetual preferred stock)
Qualifying subordinated
debt,redeemable preferred
stock, and restricted core
capital elements (except
Class B noncontrolling
(minority) interest) (eligible
for inclusion in Tier 2 capital)

$20,000
$10,000
$35,000

$15,000

HC-R-5

Schedule HC-R

Item 13

Item M8(a)

Item M8(b)

Item M8(c)
Item M8(d)

$20,000
Cumulative perpetual preferred stock included in Item
5 and Class B noncontrolling
(minority) interest not
included in 6(b), but includible in Tier 2 capital
$5,000
Qualifying Class B noncontrolling (minority) interest
(included in Tier 1 capital)
(excluding amount of Class
B included in item 10)
$5,000
Qualifying Class C noncontrolling (minority) interest
(included in Tier 1 capital)
(excluding amount of Class
C included in item 10)
$0
Qualifying cumulative perpetual preferred stock
(included in Tier 1 capital)
$25,000
Qualifying trust preferred
securities (included in Tier 1
capital)

Line Item 5 LESS:
preferred stock.

Nonqualifying perpetual

Report the portion of perpetual preferred stock (and any
related surplus) included in Schedule HC, item 23 that
does not qualify for inclusion in Tier 1 capital as
determined in the section, ‘‘Reporting of Qualifying
Restricted Core Capital Elements,’’ described above. For
bank holding companies, both cumulative and noncumulative perpetual preferred stock qualify for inclusion in
Tier 1 capital. The includible amount of noncumulative
perpetual preferred stock is not subject to an explicit limit
in Tier 1 capital. However, the amount of cumulative
perpetual preferred stock that may be included in a bank
holding company’s Tier 1 capital is subject to the overall
limit of the aggregate amount of restricted core capital
elements that may be included in a bank holding
company’s Tier 1 capital.
Line Item 6(a) Qualifying Class A noncontrolling
(minority) interests in consolidated subsidiaries.
Report the portion of Class A noncontrolling interests
(also called minority interests) in consolidated subsidiaries included in Schedule HC, item 27.b, that is eligible
for inclusion in Tier 1 capital based on the capital
adequacy guidelines, as amended. Qualifying Class A
HC-R-6

noncontrolling (minority) interest is defined as qualifying
common stockholders’ equity and noncumulative perpetual preferred equity instruments issued by a consolidated subsidiary that is a U.S. depository institution or a
foreign bank, not attributable, directly or indirectly, to the
parent bank holding company. Generally, bank holding
companies may include in Tier 1 capital without an
explicit limit its amount of Class A noncontrolling
(minority) interests in equity capital accounts of such
consolidated subsidiaries, unless such accounts would
not otherwise qualify for inclusion in Tier 1 capital.
Line Item 6(b) Qualifying restricted core capital
elements (other than cumulative perpetual preferred
stock).
Report the portion of restricted core capital elements
(other than cumulative perpetual preferred stock included
in item 1 above), that are eligible for inclusion in Tier 1
capital as determined in the section, ‘‘Reporting of
Qualifying Restricted Core Capital Elements in Tier I
Capital,’’ described above. Restricted core capital elements (other than cumulative perpetual preferred stock)
include trust preferred securities (both (1) subordinated
notes payable to unconsolidated trusts issuing trust preferred securities net of the bank holding company’s
investment in the trust and (2) trust preferred securities
issued by consolidated special purpose entities), and
Class B and Class C noncontrolling (minority) interests.
Class B noncontrolling interest is defined as cumulative
perpetual preferred stock directly issued by a consolidated subsidiary that is a U.S. depository institution or
foreign bank, not attributable, directly or indirectly, to the
parent bank holding company. Class C noncontrolling
interest is defined as common stockholders’ equity or
perpetual preferred stock issued by a consolidated subsidiary that is neither a U.S. depository institution nor a
foreign bank, not attributable, directly or indirectly, to the
parent bank holding company. For further information on
trust preferred securities, see the glossary for ‘‘Trust
preferred securities issued.’’
Exclude noncontrolling (minority) interest in small business investment companies, investment funds that hold
nonfinancial equity investments, and subsidiaries engaged
in nonfinancial activities that the bank holding company
holds under appropriate legal authority. Also exclude any
noncontrolling (minority) interests in consolidated assetbacked commercial paper conduits if the consolidated
program assets are excluded from risk-weighted assets.
Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

Line Item 6(c) Qualifying mandatory convertible
preferred securities of internationally active bank
holding companies.
Report the portion of mandatory convertible preferred
securities of internationally active bank holding companies that are eligible for inclusion in Tier 1 capital as
determined in the section, ‘‘Reporting of Qualifying
Restricted Core Capital Elements in Tier I Capital,’’
described above. Qualifying mandatory convertible preferred securities generally consist of the joint issuance by
a BHC to investors of trust preferred securities and a
forward purchase contract, which the investors fully
collateralize with the securities, that obligates the investors to purchase a fixed amount of the BHC’s unrestricted
core capital elements, generally common or perpetual
preferred securities, at a price set at initial issuance of the
mandatory convertible preferred securities in no more
than five years.
Also report in this item mandatory convertible preferred
securities issued by bank holding companies that are not
designated as internationally active.
Line Item 7(a) LESS: Disallowed goodwill and
other disallowed intangible assets.
Report the portion of goodwill included in Schedule HC,
item 10(a), and the portion of other identifiable intangible
assets included in Schedule HC-M, item 12(c), that does
not qualify for inclusion in Tier 1 capital based on the
capital guidelines. Generally, all goodwill reported in
Schedule HC, item 10(a), and all other identifiable
intangible assets reported in Schedule HC-M, item 12(c),
do not qualify for Tier 1 capital and should be included in
this item.
However, if the bank holding company has a deferred tax
liability that is specifically related to (a) goodwill acquired
in a taxable purchase business combination or (b) an
intangible asset (other than servicing assets and purchased credit card relationships) acquired in a nontaxable
purchase business combination that it chooses to net
against the intangible asset for regulatory capital purposes, the amount of disallowed intangibles to be reported
in this item should be reduced by the amount of this
deferred tax liability. However, a deferred tax liability
that the bank holding company chooses to net against the
related intangible asset for purposes of this item may not
also be netted against deferred tax assets when the bank
holding company determines the amount of deferred tax
FR Y-9C
Schedule HC-R

June 2012

assets that are dependent upon future taxable income and
calculates the maximum allowable amount of such
deferred tax assets for regulatory capital purposes.
If the amount reported for other identifiable intangible
assets in Schedule HC-M, item 12(c), includes intangible
assets that were recorded on the reporting bank holding
company’s balance sheet on or before February 19, 1992,
the remaining book value as of the report date of these
intangible assets may be excluded from this item.
Line Item 7(b) LESS: Cumulative change in fair
value of all financial liabilities accounted for under
a fair value option that is included in retained
earnings and is attributable to changes in the bank
holding company’s own creditworthiness.
When determining the fair value of a financial liability
reported on Schedule HC — Balance Sheet, that is
accounted for under a fair value option, bank holding
companies should consider the effect of a change in their
own creditworthiness on the fair value of the liability.
The Federal Reserve has determined that bank holding
companies should exclude from Tier 1 capital the cumulative change in the fair value of financial liabilities
accounted for under a fair value option that is included in
retained earnings (Schedule HC, item 26(a)) and is
attributable to changes in the bank holding company’s
own creditworthiness. Bank holding companies should
report in this item the amount of this cumulative change,
net of applicable taxes.
If the amount of the cumulative change is a net gain,
report it as a positive value in this item. If the amount of
the cumulative change is a net loss, report it as a negative
value in this item.
Line Item 8 Subtotal.
Report the sum of Schedule HC-R, items 1, 6(a), 6(b),
and 6(c), less items 2, 3, 4, 5, and 7(a) and 7(b). The
amount reported in this item should be used to determine
the limitations on servicing assets and purchased credit
card relationships for Schedule HC-R, item 9(a); deferred
tax assets for Schedule HC-R, item 9(b); and creditenhancing interest-only strips and nonfinancial equity
investments for Schedule HC-R, item 10, below.
Line Item 9(a) LESS: Disallowed servicing assets
and purchased credit card relationships.
Report the portion of servicing assets and purchased
credit card relationships included in Schedule HC-M,
HC-R-7

Schedule HC-R

items 12(a) and 12(b), that does not qualify for inclusion
in Tier 1 capital based on the capital guidelines. Generally, servicing assets and purchased credit card relationships (PCCRs) are limited to 100 percent of Tier 1
capital. In addition, nonmortgage servicing assets and
PCCRs are subject to a separate sublimit of 25 percent
of Tier 1 capital. Bank holding companies may use the
following approach to determine the amount of disallowed servicing assets and PCCRs.

(k) Excess nonmortgage servicing assets,
PCCRs, and mortgage servicing assets
(i.e., the combined amount exceeding
100 percent of Tier 1 capital): sum of (e)
and (i) minus (a); enter 0 if the result is a
negative amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Disallowed Mortgage Servicing Assets, Nonmortgage
Servicing Assets, and PCCRs Calculation

Bank holding companies are permitted, but not required,
to deduct disallowed servicing assets on a basis that is net
of a proportional amount of any associated deferred tax
liability recorded on the balance sheet. Any deferred tax
liability used in this manner would not be available for
the bank holding company to use in determining the
amount of disallowed deferred tax assets in Schedule
HC-R, item 9(b), below.

(a) Enter the amount from Schedule HC-R,
item 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Enter 25% of the amount in (a) above . . . . .
(c) Enter the amount of nonmortgage
servicing assets and PCCRs reported in
Schedule HC-M, item 12(b) . . . . . . . . . . . . . . . .
(d) Enter 90% of the fair value of the
nonmortgage servicing assets and PCCRs
reported in (c) above . . . . . . . . . . . . . . . . . . . . . . . .
(e) Enter the lesser of (b), (c), or (d) . . . . . . . . . . .
(f) Minimum amount of nonmortgage
servicing assets and PCCRs to be deducted
from Tier 1 capital: subtract (e) from (c);
enter 0 if the result is a negative amount. . .
(g) Enter the amount of mortgage servicing
assets reported in Schedule HC-M,
item 12(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(h) Enter 90% of the estimated fair value of
mortgage servicing assets reported in
Schedule HC-M, item 12(a)(1). . . . . . . . . . . . . .
(i) Enter the lesser of (a), (g), or (h) . . . . . . . . . . .
(j) Minimum amount of mortgage servicing
assets to be deducted from Tier 1 capital:
subtract (i) from (g); enter 0 if the result is
a negative amount . . . . . . . . . . . . . . . . . . . . . . . . . .
HC-R-8

(l) Disallowed nonmortgage servicing assets,
PCCRs, and mortgage servicing assets:
enter the sum of (f), (j), and (k) . . . . . . . . . . . .

Line Item 9(b) LESS: Disallowed deferred tax assets.
Report the portion of net deferred tax assets included
in Schedule HC-F, item 2, that does not qualify for
inclusion in Tier 1 capital based on the capital guidelines.
Generally, deferred tax assets that are dependent upon
future taxable income are limited to the lesser of: (i) the
amount of such deferred tax assets that the bank holding
company expects to realize within one year of the
calendar quarter-end date, based on its projected future
taxable income for that year or (ii) 10% of the amount of
the bank holding company’s Tier 1 capital. A bank
holding company may calculate one overall limit on
deferred tax assets that covers all tax jurisdictions in
which the bank holding company operates.
Deferred tax assets that are dependent upon future taxable income are (a) deferred tax assets arising from
deductible temporary differences that exceed the amount
of taxes previously paid that a bank holding company
could recover through loss carrybacks if the bank holding
company’s temporary differences (both deductible and taxable) fully reverse at the report date and
(b) deferred tax assets arising from operating loss and tax
credit carryforwards. Therefore, for purposes of this
item, all temporary differences should be assumed to
fully reverse at the report date.
A bank holding company may use its future taxable
income projection for its current fiscal year (adjusted
for any significant changes that have occurred or are
Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

expected to occur) when determining the regulatory
capital limit for its deferred tax assets at an interim
calendar quarter-end date rather than preparing a new
projection each quarter. Projected future taxable income
should not include net operating loss carryforwards
expected to be used within one year of the quarter-end
report date or the amount of existing temporary differences expected to reverse within that year, but should
include the estimated effect of tax planning strategies that
are expected to be implemented to realize carryforwards
that will otherwise expire during that year.
Deferred tax assets which can be realized from taxes paid
in prior carryback years and from future reversals of
existing taxable temporary differences should generally
not be reported in this item.
Treatment of deferred tax assets relating to available-forsale securities: In accordance with ASC Topic 320,
Investments-Debt and Equity Securities (formerly FASB
Statement No. 115, Accounting for Certain Investments in
Debt and Equity Securities), available-for-sale securities
are reported on the balance sheet at fair value, with
unrealized holding gains and losses on such securities,
net of tax effects, included in a separate component of
equity capital. These tax effects may increase or decrease
the reported amount of a bank holding company’s
deferred tax assets. The Federal Reserve excludes from
regulatory capital the amount of net unrealized holding
gains and losses on available-for-sale securities (except
net unrealized holding losses on available-for-sale equity
securities with readily determinable fair values). When
determining the regulatory capital limit for deferred tax
assets, a bank holding company may, but is not required
to, adjust the amount of its deferred tax assets for any
deferred tax assets and liabilities arising from markingto-market available-for-sale debt securities for purposes
of these reports. A bank holding company must follow a
consistent approach with respect to such adjustments.

(c2) Enter adjustments to the amount of
deferred tax assets in (c1) above for: (1)
the deferred tax effects of certain items
reported in Schedule HC, item 26(b),
‘‘Accumulated other comprehensive
income’’ (AOCI), that are excluded from
regulatory capital (i.e., unrealized holding
gains and losses on available-for-sale debt
securities, other-than- temporary
impairment losses on debt securities, and
defined benefit postretirement plan
amounts reported in AOCI),3 and (2) any
deferred tax liabilities the bank holding
company has netted against assets
deducted from Tier 1 capital4 (i.e.,
disallowed mortgage and nonmortgage
servicing assets, intangible assets acquired
in nontaxable business combinations,
goodwill acquired in taxable business
combinations, disallowed credit-enhancing
interest- only strips, and deducted
nonfinancial equity investments) . . . . . . . . . . .
(c3) Subtotal: (c1) plus or minus (c2), as
appropriate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(d) Enter the amount of taxes previously paid
that the bank holding company could
recover through loss carrybacks if the bank
holding company’s temporary differences
(both deductible and taxable) fully reverse
at the report date . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Amount of deferred tax assets that is
dependent upon future taxable income:
subtract (d) from (c3); enter -0- if the
result is a negative amount . . . . . . . . . . . . . . . . .

Bank holding companies may use the following approach
to determine the amount of disallowed deferred tax assets.
Disallowed Deferred Tax Assets Calculation
(a) Enter the amount from Schedule HC-R,
item 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3. A bank holding company may, but is not required to, adjust for these
deferred tax effects, but must follow a consistent approach over time with
respect to these adjustments.

(b) Enter 10% of the amount in (a) above . . . . .

4. Any deferred tax liability netted in this manner cannot also be netted
against deferred tax assets when determining the amount of deferred tax
assets dependent upon future taxable income and the disallowed amount of
deferred tax assets, if any, for regulatory capital purposes.

(c1) Enter the amount of deferred tax assets
reported in Schedule HC-F, item 2 . . . . . . . . .
FR Y-9C
Schedule HC-R

June 2012

HC-R-9

Schedule HC-R

(f) Enter the portion of (e) that the bank
holding company could realize within the
next 12 months based on the estimated
taxes payable on its projected future
taxable income. Future taxable income
should not include net operating loss
carryforwards to be used during the next
12 months or existing temporary
differences that are expected to reverse
over the next 12 months . . . . . . . . . . . . . . . . . . .
(g) Enter the lesser of (b) and (f) . . . . . . . . . . . . . .
(h) Disallowed net deferred tax assets: subtract
(g) from (e); enter 0 if the result is a
negative amount . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Line Item 10 Other additions to (deductions from)
Tier 1 capital.
Report the amount of any additions to or deductions from
Tier 1 capital based on the Federal Reserve’s capital
guidelines for bank holding companies that are not
included in Schedule HC-R, items 1 through 9(b), above.
If the amount to be reported in this item is a net
deduction, report the amount with a (-) sign.
For example, include the portion of credit-enhancing
interest-only strips included in the bank holding
company’s total assets that does not qualify for inclusion
in Tier 1 capital based on the Federal Reserve’s capital
guidelines. A credit-enhancing interest-only strip is
defined in the capital guidelines as ‘‘an on-balance sheet
asset that, in form or in substance: (i) represents the
contractual right to receive some or all of the interest due
on transferred assets; and (ii) exposes the bank holding
company to credit risk directly or indirectly associated
with the transferred assets that exceeds a pro rata share of
the bank holding company’s claim on the assets, whether
through subordination provisions or other credit enhancement techniques.’’ Credit-enhancing interest-only strips
include other similar ‘‘spread’’ assets and can be either
retained or purchased. In general, credit-enhancing
interest-only strips are limited to 25 percent of Tier 1
capital. Bank holding companies may use the following
approach to determine the amount of disallowed creditenhancing interest-only strips.
HC-R-10

Disallowed Credit-Enhancing Interest-Only Strips
Calculation
(a) Enter the amount from Schedule HC-R,
item 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) Enter 25% of the amount in (a) above . . . . .
(c) Retained credit-enhancing interest-only
strips from Schedule HC-S, items 2(a) and
12: enter the fair value of those strips
included in Schedule HC, item 5, ‘‘Trading
assets,’’ and the amortized cost of those
strips not held for trading 5 . . . . . . . . . . . . . . . . .
(d) Purchased credit-enhancing interest-only
strips included in Schedule HC-S, item 9: 6
enter the fair value of those strips included
in Schedule HC, item 5, ‘‘Trading assets,’’
and the amortized cost of those strips not
held for trading7 . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Total credit-enhancing interest-only strips:
enter the sum of (c) and (d) . . . . . . . . . . . . . . . .
(f) Enter the lesser of (b) and (e) . . . . . . . . . . . . . .
(g) Disallowed credit-enhancing interest-only
strips: subtract (f) from (e); enter 0 if the
result is a negative amount . . . . . . . . . . . . . . . . .
If the bank holding company has disallowed creditenhancing interest-only strips, i.e., line (g) in the preceding calculation is a positive amount, include this amount
as a deduction from Tier 1 capital in this item. Bank
holding companies are permitted, but not required, to
deduct disallowed credit-enhancing interest-only strips,
i.e., the amount from line (g) above, on a basis that is net
of a proportional amount of any associated deferred tax
liability recorded on the balance sheet. Any deferred tax
liability used in this manner would not be available for
the bank holding company to use in determining the

5. While credit-enhancing interest-only strips not held for trading are
reported at fair value in Schedule HC-S, the amortized cost of these strips
should be used in this calculation.
6. Also include any purchased interest-only strips that act as credit
enhancements for assets that have not been securitized because these strips
are not reported in Schedule HC-S, item 9.
7. See footnote 5 above.

Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

amount of disallowed deferred tax assets in Schedule HC-R, item 9(b), above.
If a bank holding company has nonfinancial equity
investments that are subject to Tier 1 capital deductions,
these deductions should be reported in this item. Under
the Federal Reserve’s capital rules on nonfinancial equity
investments, which were published on January 25, 2002,
a nonfinancial equity investment is any equity investment
that a bank holding company holds in a nonfinancial
company: 8
• under the merchant banking authority of section 4(k)(4)(H) of the Bank Holding Company Act and
subpart J of Federal Reserve Regulation Y,
• under the authority to acquire up to 5 percent of the
voting shares of any company under section 4(c)(6) or
(7) of the Bank Holding Company Act,
• through a small business investment company (SBIC)
under section 302(b) of the Small Business Investment
Act of 1958 (15 U.S.C. 682(b)),9

charges are based on the adjusted carrying value of the
investments as a percent of the bank holding company’s
Tier 1 capital as calculated in item 8 of Schedule HC-R.
The total adjusted carrying value of a nonfinancial equity
investment that is subject to the Tier 1 deduction is
excluded from risk-weighted assets for purposes of computing the bank holding company’s risk-based capital
ratio and from average assets for purposes of computing
the Tier 1 leverage ratio. The adjusted carrying value is the
value at which the investment is recorded on the balance
sheet of the banking organization, reduced by (i) any net
unrealized gains that are included in the carrying value but
that have not been included in Tier 1 capital and (ii) any
associated deferred tax liabilities.
The following table details the marginal capital charges
for nonfinancial equity investments:
Deduction for Nonfinancial Equity Investments
Aggregate adjusted carrying value
of all nonfinancial equity investments
held directly or indirectly
by the bank holding company
(as a percentage of Tier 1 capital
as reported in Schedule HC-R, item 8)

Deduction from
Tier 1 capital as a
percentage of the
adjusted carrying
value of the
investment

Less than 15% . . . . . . . . . . . . . . . . . . . . . . .

8%

Greater than or equal to 15%
but less than 25% . . . . . . . . . . . . . . . . .

12%

The capital guidelines impose Tier 1 capital deductions on
nonfinancial equity investments that increase as the aggregate amount of nonfinancial equity investments held by a
bank holding company increases. These marginal capital

Greater than or equal to 25% . . . . . . . .

25%

8. Generally, this capital calculation does not apply to investments in
nonconvertible senior or subordinated debt, equity investments in a
company that engages only in activities that are permissible for a bank
holding company to conduct, equity investments in community development corporations under 12 U.S.C. 24(Eleventh) that promote the public
welfare, equity securities acquired in satisfaction of a debt previously
contracted that are held and divested in accordance with applicable law,
unexercised warrants acquired by a bank holding company as additional
consideration for making a loan that are not held under the legal authorities
covered by this rule, equity investments made by an insurance underwriting affiliate, equity investments held by a securities broker or dealer as part
of an underwriting/market making/dealing activity, or equity instruments
held as a hedge of an equity derivative transaction.

These deductions are applied on a marginal basis to the
portions of the adjusted carrying value of nonfinancial
equity investments that fall within the specified ranges
of Tier 1 capital. For example, if the adjusted carrying
value of all nonfinancial equity investments held by a
bank holding company equals 20 percent of the bank
holding company’s Tier 1 capital, then the amount of the
deduction would be 8 percent of the adjusted carrying
value of all investments up to 15 percent of Tier 1 capital,
and 12 percent of the adjusted carrying value of all
investments in excess of 15 percent of Tier 1 capital.

• under the portfolio investment provisions of Federal
Reserve Regulation K (12 CFR 211.8(c)(3)), or
• under section 24 of the Federal Deposit Insurance Act
(12 U.S.C. 1831a). However, investments made by
state banks under section 24(f) of the Federal Deposit
Insurance Act are exempt from these capital rules and
are not subject to any Tier 1 capital deductions.

9. An equity investment made under section 302(b) of the Small Business Investment Act of 1958 in an SBIC that is not consolidated with the
bank holding company is treated as a nonfinancial equity investment.
FR Y-9C
Schedule HC-R

June 2012

NOTE: ‘‘High concentrations’’ (generally more than
50% of Tier 1 capital) of nonfinancial equity investments
will be monitored and may be subject to heightened
supervision and a higher minimum capital requirement.

Nonfinancial equity investments that are covered by
the agencies’ capital rules, but which are not subject to
HC-R-11

Schedule HC-R

any Tier 1 capital deductions, generally include the
following:
SBIC investments. Nonfinancial equity investments held
by a bank holding company through one or more SBICs
under section 302(b) of the Small Business Investment
Act are not subject to the marginal capital charges to the
extent that the aggregate adjusted carrying value of all
such investments does not exceed 15% of Tier 1 capital.
The adjusted carrying value of all SBIC investments,
however, must be included in the total amount of nonfinancial equity investments held by the bank holding
company when determining the total amount of these
investments in relation to Tier 1 capital for purposes of
computing the bank holding company’s marginal capital
charge.
Nonfinancial equity investments that are held through or
in SBICs and are not required to be deducted from Tier 1
capital continue to be included in average total assets
for the leverage ratio calculation and in risk-weighted
assets (at a 100% risk weight) for the risk-based capital
calculations.
Grandfathered nonfinancial equity investments. Nonfinancial equity investments made by a bank holding
company prior to March 13, 2000, or that were made
by a bank holding company after that date pursuant to
a binding written commitment entered into prior to
March 13, 2000, are not subject to the marginal capital
charge. The adjusted carrying value of these grandfathered assets, however, must be included in the total
amount of nonfinancial equity investments held by the
bank holding company when determining the total
amount of these investments in relation to Tier 1 capital
for purposes of computing the bank holding company’s
marginal capital charge.
Grandfathered nonfinancial equity investments continue
to be included in average total assets for the leverage
ratio calculation and in risk-weighted assets (at a 100%
risk weight) for the risk-based capital calculations.
In addition, for purposes of the item, bank holding
companies are to report as a deduction from Tier 1 capital
50 percent of the aggregate amount of its investments in
banking and finance subsidiaries that are not consolidated
for accounting or regulatory reporting purposes. For
further information, refer to the capital guidelines.
If the amount to be reported is a net deduction, report
with a minus (-) sign.
HC-R-12

NOTE: Investments in ‘‘financial subsidiaries,’’ as
defined by the Gramm–Leach–Bliley Act, that are
deducted from banks’ regulatory capital on the Reports
of Condition and Income (FFIEC 031 and 041 reports)
should not be deducted by bank holding companies when
determining the consolidated regulatory capital for bank
holding companies.
Line Item 11 Tier 1 capital.
Report the sum of Schedule HC-R, items 8 and 10, less
items 9(a) and 9(b). The amount reported in this item is
the numerator of the bank holding company’s Tier 1
risk-based capital ratio and its Tier 1 leverage ratio.

Tier 2 Capital
Line Item 12 Qualifying subordinated debt, redeemable preferred stock, and restricted core capital
elements (except Class B noncontrolling (minority)
interest) not includible in items 6(b) or 6(c).
Report the portion of the bank holding company’s qualifying limited-life capital instruments (including restricted
core capital elements) that is excluded from Tier 1 capital
but is includible in Tier 2 capital as determined in the
section, ‘‘Reporting of Qualifying Restricted Core Capital Elements,’’ described above. This amount is the sum
of:
(1) the portion of qualifying subordinated debt and
limited-life preferred stock includible in Tier 2 capital,
and
(2) the portion of qualifying restricted core capital elements, comprised of qualifying trust preferred securities
(i.e., the sum of (1) subordinated notes payable to
unconsolidated trusts issuing trust preferred securities net
of the bank holding company’s investment in the trust
and (2) trust preferred securities issued by consolidated
special purpose entities, and Class C noncontrolling
(minority) interests) includible in Tier 2 capital.
Effective as of March 31, 2011, the maximum aggregate
amount of the items described in (1) and (2) above,
includible in Tier 2 capital, is limited to 50 percent of
Tier 1 capital (as reported in Schedule HC-R, item 11).
In the case of trust preferred securities issued through a
nonconsolidated trust, in the last five years before the
maturity of the junior subordinated notes held by the
trust, the outstanding amount of the associated trust
preferred securities is excluded from Tier 1 capital and
Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

included in Tier 2 capital. Upon inclusion in Tier 1
capital, the trust preferred securities are subject to certain
amortization provisions and quantitative restrictions,
applicable to limited-life capital instruments (e.g., limitedlife preferred stock and subordinated debt). As a limitedlife capital instrument approaches maturity, it begins to
take on characteristics of a short-term obligation. For this
reason, the outstanding amount of term subordinated debt
and limited-life preferred stock eligible for inclusion in
Tier 2 capital is reduced, or discounted, as these instruments approach maturity: one-fifth of the outstanding
amount is excluded each year during the instrument’s last
five years before maturity. When remaining maturity is
less than one year, the instrument is excluded from tier 2
capital.
For limited-life capital instruments with serial maturities
or with sinking fund provisions, the amount associated
with each maturity date is to be treated as a separate issue
and discounted on an individual basis. If the holder of
the reporting bank holding company’s subordinated

debt or limited-life preferred stock has the right to require
the bank holding company to redeem, repay, or repurchase
the instrument prior to the original stated maturity, then
maturity would be defined as the earliest possible date on
which the holder can put the instrument back to the issuing
bank holding company.
Qualifying term subordinated debt and limited-life preferred stock (including any related surplus) must have an
original weighted average maturity of at least five years.
Limited-life preferred stock includes those issues of
preferred stock with an original maturity of less than
20 years. Mandatory convertible debt, i.e., equity contract notes, is not considered a limited-life capital instrument for risk-based capital purposes and should be
excluded from this item.
The portion of qualifying term subordinated debt and
limited-life preferred stock that remains after discounting
and is includible in Tier 2 capital is limited to 50 percent
of Tier 1 capital. This portion is calculated as follows:

(A1) Amount of subordinated debt and limited-life preferred stock
with a remaining maturity of more than five years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

× 100% =

(A2) Amount of subordinated debt and limited-life preferred stock
with a remaining maturity of more than four years, but less than five years . . . . . . . . . . .

× 80% =

(A3) Amount of subordinated debt and limited-life preferred stock
with a remaining maturity of more than three years, but less than four years . . . . . . . . .

× 60% =

(A4) Amount of subordinated debt and limited-life preferred stock
with a remaining maturity of more than two years, but less than three years . . . . . . . . . .

× 40% =

(A5) Amount of subordinated debt and limited-life preferred stock
with a remaining maturity of more than one year, but less than two years . . . . . . . . . . . .

× 20% =

(A6) Amount of subordinated debt and limited-life preferred stock
with a remaining maturity of one year or less . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

×

0% =

(A7) Qualifying subordinated debt and limited-life preferred stock
(sum of discounted amounts of lines (A1) through (A6)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(A8) Tier 1 capital (from Schedule HC-R, item 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(A9) Multiplied by 50 percent . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

× 50% =

(A10) Limit for qualifying subordinated debt and limited-life preferred stock
(line (A8) multiplied by 50 percent) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(A11) Portion of qualifying subordinated debt and limited-life preferred stock
includible in Tier 2 capital (lesser of lines (A7) and (A10)) . . . . . . . . . . . . . . . . . . . . . . . . . . .

FR Y-9C
Schedule HC-R

June 2012

HC-R-13

Schedule HC-R

Report the amount from line (A11) above in Schedule HC-R, item 12.
Line Item 13 Cumulative perpetual preferred
stock included in item 5 and Class B noncontrolling
(minority) interest not included in 6(b), but
includible in Tier 2 capital.
Report the amount of outstanding cumulative perpetual
preferred stock (included in Schedule HC, item 23) and
Class B noncontrolling (minority) interest (included in
Schedule HC, item 27(b)) that exceed the limits for tier 1
capital (as determined in the section, ‘‘Reporting of
Qualifying Restricted Core Capital Elements in Tier 1
Capital,’’ described above), and, therefore, was excluded
from tier 1 capital (included in item 5 or excluded from
item 6(b), above). Include amounts of cumulative perpetual preferred stock received in excess of its par or
stated value that were excluded from tier 1 capital. Also
include perpetual preferred stock issues that were excluded
from tier 1 capital such as noncumulative perpetual
preferred where the dividend is reset periodically based,
in whole or in part, upon the bank holding company’s
current credit standing (including, but not limited to,
auction rate, money market, and remarketable preferred
stock).
Line Item 14 Allowance for loan and lease losses
includible in Tier 2 capital.
Report the portion of the bank holding company’s allowance for loan and lease losses that is includible in Tier 2
capital. (None of the bank holding company’s allocated
transfer risk reserve, if any, is includible in Tier 2
capital.) The amount reported in this item cannot exceed
1.25 percent of the bank holding company’s gross riskweighted assets. For risk-based capital purposes, the
allowance for loan and lease losses is the sum of Schedule HC, item 4(c), ‘‘Allowance for loan and lease losses,’’
less Schedule HI-B, part II, memorandum item 1,
‘‘Allocated transfer risk reserve included in Schedule
HI-B, part II item 7,’’ plus Schedule HC-G, item 3,
‘‘Allowance for credit losses on off-balance sheet credit
exposures.’’
Gross risk-weighted assets is reported in Schedule HC-R,
item 59. If the bank holding company has any lowlevelexposure transactions or residual interests and
chooses to use the ‘‘direct reduction method’’ for reporting these transactions in Schedule HC-R, refer to the
discussion of this subject in the instructions for SchedHC-R-14

ule HC-R, item 50, ‘‘Recourse and direct credit substitutes
(other than financial standby letters of credit) subject to
the low level exposure rule and residual interests subject
to a dollar-for-dollar capital requirement,’’ for guidance
on determining the limit on the allowance for loan and
lease losses for Tier 2 capital purposes.
Line Item 15 Unrealized gains on available-for-sale
equity securities includible in Tier 2 capital.
Report the pretax net unrealized holding gain (i.e., the
excess of fair value as reported in Schedule HC-B,
item 7, column D, over historical cost as reported in
Schedule HC-B, item 7, column C), if any, on availablefor-sale equity securities that is includible in Tier 2
capital subject to the limits specified by the capital
guidelines. The amount reported in this item cannot
exceed 45 percent of the bank holding company’s pretax
net unrealized holding gain on available-for-sale equity
securities with readily determinable fair values.
Line Item 16 Other Tier 2 capital components.
Report the amount of any items that qualify for inclusion
in Tier 2 capital based on the capital guidelines that are not
included in Schedule HC-R, items 12 through 15, above.
Include mandatory convertible debt, i.e., equity contract
notes, which is a form of subordinated debt that obligates
the holder to take the common or perpetual preferred stock
of the issuer in lieu of cash for repayment of principal. For
purposes of this item, bank holding companies are to
report as a deduction from Tier 2 capital 50 percent of the
aggregate amount of its investments in banking and finance
subsidiaries that are not consolidated for accounting or
regulatory reporting purposes. For further information,
refer to the capital guidelines.
If the amount to be reported is a net deduction, report
with a minus (-) sign.
Line Item 17 Tier 2 capital.
Report the sum of Schedule HC-R, items 12 through 16.
Line Item 18 Allowable Tier 2 capital.
Report the amount of the bank holding company’s allowable Tier 2 capital. The maximum amount of Tier 2
capital that is allowable in a bank holding company’s
qualifying total capital is 100 percent of Tier 1 capital.
The amount reported in this item must be the lesser of
Schedule HC-R

FR Y-9C
June 2012

Schedule HC-R

Schedule HC-R, item 11, ‘‘Tier 1 capital,’’ and item 17,
‘‘Tier 2 capital.’’

Line Item 23 LESS: Disallowed goodwill and
other disallowed intangible assets.

Line Item 19 Not Applicable

Report the amount of any disallowed goodwill and other
disallowed intangible assets from Schedule HC-R, item 7,
above.

Line Item 20 LESS: Deductions for total
risk-based capital.
Report the amount of any intentional reciprocal crossholdings of banking organizations’ capital instruments,
and any other deductions for total risk-based capital
as determined by the Federal Reserve or the capital
guidelines.
Do not report in this item (a) recourse arrangements and
direct credit substitutes subject to the low level exposure
rule and (b) residual interests subject to a dollar-fordollar capital requirement. Report such recourse arrangements and direct credit substitutes (other than financial
standby letters of credit) and such residual interests in
Schedule HC-R, item 50, using either the ’’direct reduction method‘‘ or the ’’gross-up method‘‘ described in the
instructions for item 50. Report financial standby letters
of credit that are recourse arrangements or direct credit
substitutes subject to the low level exposure rule in
Schedule HC-R, item 44. Also exclude from this item
disallowed credit-enhancing interest-only strips, which
should be reported as a deduction from Tier 1 capital in
Schedule HC-R, item 10, and from total assets in Schedule HC-R, item 26.
NOTE: Investments in ‘‘financial subsidiaries,’’ as defined
by the Gramm–Leach–Bliley Act, that are deducted from
banks’ regulatory capital on the Reports of Condition and
Income (FFIEC 031 and 041 reports) should not be
deducted by bank holding companies when determining
the consolidated regulatory capital for bank holding
companies.
Line Item 21 Total risk-based capital.
Report the sum of Schedule HC-R, items 11 and 18, less
item 20. The amount reported in this item is the
numerator of the bank holding company’s total riskbased capital ratio.

Total assets for leverage ratio
Line Item 22 Average total assets.
Report the bank holding company’s average total assets
as reported in Schedule HC-K, item 5.
FR Y-9C
Schedule HC-R

September 2013

Line Item 24 LESS: Disallowed servicing assets
and purchased credit card relationships.
Report the amount of any disallowed servicing assets and
purchased credit card relationships from Schedule HC-R,
item 9(a), above.
Line Item 25 LESS: Disallowed deferred tax assets.
Report the amount of any disallowed deferred tax assets
from Schedule HC-R, item 9(b), above.
Line Item 26 LESS: Other deductions from assets
for leverage capital purposes.
Report the amount of any other assets that are deducted
in determining Tier 1 capital in accordance with the
capital standards. Include the amount of any disallowed
credit-enhancing interest-only strips from Schedule HC-R, item 10, above. Also include the adjusted
carrying value of any nonfinancial equity investments for
which a Tier 1 capital deduction is included on Schedule HC-R, item 10 above.
In addition, for purposes of the item, bank holding companies are to report as a deduction from Tier 1 capital
50 percent of the aggregate amount of its investments in
banking and finance subsidiaries that are not consolidated
for accounting or regulatory reporting purposes. For further information, refer to the capital guidelines.
If the reporting institution sponsors a single-employer
defined benefit postretirement plan, such as a pension
plan or health care plan, accounted for in accordance with
ASC Subtopic 715-20, Compensation-Retirement Benefits - Defined Benefit Plans-General (formerly FASB
Statement No. 158, ‘‘Employers’ Accounting for Defined
Benefit Pension and Other Postretirement Plans’’ (FAS
158)), the institution should adjust total assets for leverage capital purposes for any amounts included in Schedule HC, item 26.b, ‘‘Accumulated other comprehensive
income’’ (AOCI), affecting assets as a result of the initial
and subsequent application of the funded status and
measurement date provisions of ASC Subtopic 715-20.
The adjustment also should take into account subsequent
amortization of these amounts from AOCI into earnings.
HC-R-15

Schedule HC-R

The intent of the adjustment reported in this item
(together with the amount reported in Schedule HC-R,
item 4) is to reverse the effects on AOCI of applying ASC
Subtopic 715-20 for regulatory capital purposes. Specifically, assets recognized or derecognized as an adjustment
to AOCI as part of the incremental effect of applying
ASC Subtopic 715-20 should be reported as an adjustment to total assets for leverage capital purposes. For
example, the derecognition of an asset recorded as an
offset to AOCI as part of the initial incremental effect of
applying ASC Subtopic 715-20 should be added back to
total assets for leverage capital purposes by reporting the
amount as a positive number in this item. As another
example, the portion of a benefit plan surplus asset that is
included in Schedule HC, item 26.b, as an increase to
AOCI and in total assets should be deducted from total
assets for leverage capital purposes by reporting the
amount as a negative number in this item.
Line Item 27 Average total assets for leverage
capital purposes.
Report Schedule HC-R, item 22, less items 23 through 26.
Line Items 28–30

Not applicable.

Capital Ratios
Line Item 31 Tier 1 leverage ratio.
Report the bank holding company’s Tier 1 leverage ratio
as a percentage, rounded to two decimal places. The ratio
is determined by dividing Schedule HC-R, item 11, by
Schedule HC-R, item 27.
Line Item 32 Tier 1 risk-based capital ratio.
Report the bank holding company’s Tier 1 risk-based
capital ratio as a percentage, rounded to two decimal
places. The ratio is determined by dividing Schedule HC-R, item 11, by Schedule HC-R, item 62.
Line Item 33 Total risk-based capital ratio.
Report the bank holding company’s total risk-based
capital ratio as a percentage, rounded to two decimal
places. The ratio is determined by dividing Schedule HC-R, item 21, by Schedule HC-R, item 62.

Risk-Weighted Assets
The instructions for Schedule HC-R, items 34 through 54
provide general directions for the allocation of bank
HC-R-16

holding company balance sheet assets and credit equivalent amounts of derivatives and off-balance sheet items to
the risk weight categories in columns C through F and,
for items 34 through 43 only, to the items not subject to
risk-weighting in column B. These instructions should
provide sufficient guidance for most bank holding companies for risk-weighting their balance sheet assets and
credit equivalent amounts. However, these instructions
may not identify every asset and other bank holding
company transactions that qualify for a risk weight lower
than the maximum risk weight. For further information
on allocating assets and off-balance sheet transactions to
the proper risk weight category, bank holding companies
should consult the risk-based capital guidelines.
In order to save time and reduce burden, a bank holding
company may decide not to determine every asset or
off-balance sheet transaction that is accorded a risk
weight lower than 100% (50% for derivative contracts).
Accordingly, at its option, a bank holding company
may risk-weight any asset or credit equivalent amount
at a higher risk weight than the risk weight that
would otherwise apply to the asset or credit equivalent amount, e.g., an asset that qualifies for a 20% risk
weight may be assigned a 100% risk weight.
For items 34 through 43 of Schedule HC-R, column B
should include the amount of the reporting bank holding
company’s on-balance sheet assets that are deducted or
excluded (not risk weighted) in the determination of
risk-weighted assets. Column B should include assets
that are deducted from capital such as goodwill, disallowed deferred tax assets, disallowed servicing assets
and PCCRs, disallowed credit-enhancing interest-only
strips, intentional reciprocal cross-holdings of banking
organization’s capital instruments, the adjusted carrying
value of nonfinancial equity investments subject to a
Tier 1 capital deduction, and any other assets that must be
deducted in accordance with the requirements of the
Federal Reserve’s capital guidelines. Column B should
also include items that are excluded from the calculation
of risk-weighted assets such as the allowance for loan
and lease losses, allocated transfer risk reserves, investments in unconsolidated special purpose entities that
issue trust preferred securities, and certain on-balance
sheet asset amounts associated with derivative contracts
that are included in the calculation of their credit equivalent amounts. For items 34 through 43 of Schedule HC-R,
the sum of columns B through F must equal the balance
sheet asset amount reported in column A.
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

For items 44 through 54 of Schedule HC-R, column B
should include the credit equivalent amounts of the
reporting bank holding company’s derivative contracts
and off-balance sheet items that are covered by the
risk-based capital standards. For off-balance sheet items,
the credit equivalent amount to be reported in column B
is calculated by multiplying the face or notional amount
in column A by the appropriate credit conversion factor.
The credit equivalent amounts in column B are to be risk
weighted in columns C through F. For items 44 through
54 of Schedule HC-R, the sum of columns C through F
must equal the credit equivalent amount reported in
column B.
The following are some of the most common exceptions to the risk weight category assignments that are
described below in the instructions for items 34 through
54. These exceptions enable a bank holding company, at
its option, to assign assets, derivatives, and off-balance
sheet items to lower risk weight categories than under the
instructions for each of these items.
Column C 0% column:
(1) All claims (defined broadly to include securities,
loans, and leases) that are direct claims on, or the
portion of claims that are directly and unconditionally
guaranteed by, the U.S. Government, other OECD
central governments, or U.S. Government agencies.
(2) For national and state member banks, claims that are
collateralized by cash on deposit in the bank or by
securities issued or guaranteed by the U.S. Government, other OECD central governments, or U.S.
Government agencies (refer to the risk-based capital
guidelines for the collateral criteria).
(3) For state nonmember banks, claims on, or guaranteed
by, qualifying securities firms incorporated in the
U.S. or in other OECD countries that are collateralized by cash on deposit in the bank or by securities
issued or guaranteed by the U.S. Government, other
OECD central governments, or U.S. Government
agencies (refer to the risk-based capital guidelines for
the collateral and qualifying securities firm criteria).
Column D 20% column:
(1) The portion of claims that are conditionally guaranteed by the U.S. Government, other OECD central
governments, or U.S. Government agencies.
FR Y-9C
Schedule HC-R

September 2013

(2) The portion of claims that are collateralized by cash
on deposit in the bank holding company or by
securities issued or guaranteed by the U.S. Government, other OECD central governments, or U.S.
Government agencies that are not included in the
zero percent column.
(3) The portion of local currency securities that are
conditionally guaranteed by non-OECD central governments (to the extent that the bank holding company has liabilities booked in that currency).
(4) General obligation claims on, or portions of claims
guaranteed by the full faith and credit of, states or
other political subdivisions of the U.S.
(5) Claims on, and the portions of claims guaranteed
by, multilateral lending institutions or regional development banks in which the U.S. Government is a
shareholder or contributing member.
(6) Claims on, or guaranteed by, qualifying securities
firms incorporated in the U.S. or in other OECD
countries provided the firm meets certain rating
criteria, the claim is guaranteed by the firm’s parent
company and that company meets the rating criteria,
or the claim is a repurchase/resale agreement or a
securities lending/borrowing transaction that is collateralized and meets certain criteria (refer to the
risk-based capital guidelines for the rating, collateral,
and qualifying securities firm criteria).
The extent to which qualifying securities are recognized
as collateral for risk-based capital purposes is determined by their current market value. If a claim is partially
secured, that is, the market value of the pledged securities is less than the face amount of an asset or
off-balance sheet item, only the portion that is covered by
the market value of the collateral is to be reported in this
item. The face amount of a claim secured by two types of
qualifying collateral is to be reported in the items appropriate to the collateral types, apportioned according to the
market value of each of the two types of collateral.
If a claim is partially guaranteed or covered by two types
of guarantees, then the preceding discussion on the
treatment of claims that are collateralized is applicable. A
guarantee is conditional if its validity is dependent upon
some affirmative action by the bank holding company or
a third party (e.g., servicing requirements).
NOTE: Claims collateralized by deposits in other depository institutions (e.g., certificates of deposit issued by
HC-R-17

Schedule HC-R

other banks) do not qualify for a 20 percent risk weight.
Such collateralized claims are to be reported in the
50 percent or 100 percent risk weight category in columns E or F of Schedule HC-R, as appropriate, according
to the obligor or, if relevant, the guarantor or the nature of
any other collateral.
These instructions contain several references to the
OECD, i.e., the Organization for Economic Cooperation
and Development. The following countries are members
of the OECD: Australia, Austria, Belgium, Canada, the
Czech Republic, Denmark, Finland, France, Germany,
Greece, Hungary, Iceland, Ireland, Italy, Japan, Korea,
Luxembourg, Mexico, the Netherlands, New Zealand,
Norway, Poland, Portugal, Slovak Republic, Spain,
Sweden, Switzerland, Turkey, the United Kingdom, and
the United States. In addition, Saudi Arabia should be
treated as an OECD country. All other countries should
be treated as non-OECD countries.
Ratings-Based Approach - The risk-based capital guidelines include a ratings-based approach that sets the riskbased capital requirements for asset-backed and mortgagebacked securities and other positions in securitization
transactions and structured finance programs10 (except
credit enhancing interest-only strips) according to their
relative risk using credit ratings from nationally recognized statistical rating organizations, i.e., rating agencies,
to measure the level of risk. (The ratings-based approach
does not apply to corporate bonds, municipal bonds, or
other debt securities that have been rated by a rating
agency.) In general, under the ratings-based approach, the
risk-based capital requirement for a position in a securitization or structured finance program (hereafter referred to
collectively as a securitization) is computed by multiplying the face amount of the position by the risk weight
appropriate for the external credit rating of the position.
The risk weights for long-term and short-term external
ratings are as follows:
Long-Term Rating Category

Examples

Risk Weight

Highest or second highest
investment grade

AAA or AA

20%

Third highest investment
grade

A

50%

10. Structured finance programs include, but are not limited to, collateralized debt obligations.

HC-R-18

Lowest investment grade

BBB

100%

BB

200%

B or unrated

Not eligible
for ratingsbased
approach

Short-Term Rating Category

Examples

Risk Weight

Highest investment grade

A-1, P-1

20%

Second highest investment
grade

A-2, P-2

50%

Lowest investment grade

A-3, P-3

100%

Below investment grade,
or unrated

B or unrated

Not eligible
for ratingsbased
approach

One category below
investment grade
More than one category
below investment grade,
or unrated

Under the ratings-based approach, a position in a securitization that is a ‘‘traded position,’’ as defined in the
risk-based capital guidelines, must receive at least one
external rating. If a traded position receives more than
one external ratings, the lowest rating will apply. For a
position in a securitization that is not a traded position to
be eligible for the ratings-based approach, the position
must receive at least two publicly available external
ratings that are based on the same criteria used to rate
traded positions. The lowest external rating will determine the risk weight category for the position.
In addition, a position (other than a residual interest) in a
securitization or structured finance program that is not
externally rated may use the credit rating for the position
under one of three alternative standards to determine the
risk weight for the position. These alternatives are internal risk ratings for direct credit substitutes (but not
purchased credit-enhancing interest-only strips) supporting asset-backed commercial paper programs and program ratings and credit assessment computer programs
for credit enhancements (but not residual interests) supporting structured finance programs. Under these alternatives, a position receiving an investment grade rating is
assigned a 100% risk weight and a position receiving a
rating one category below investment grade is assigned a
200% risk weight.
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

Bank holding companies that are subject to
the market risk capital guidelines

(2) A hedge of a trading position that is outside the scope
of the bank holding company’s hedging strategy
(required by the market risk capital rules);

The Federal Reserve’s risk-based capital standards require
all bank holding companies with significant market risk
to measure their market risk exposure and hold sufficient
capital to protect against the risk of loss attributable to
this exposure. In general, a bank holding company is
subject to the market risk capital rules if its consolidated
trading activity, defined as the sum of trading assets and
liabilities as reported in its FR Y-9C report for the
previous quarter, equals: (1) 10 percent or more of the
bank holding company’s total assets as reported in its FR
Y-9C report for the previous quarter, or (2) $1 billion or
more. However, the Federal Reserve may exempt or
include a bank holding company if necessary or appropriate for safe and sound banking practices.

(3) Any position that, in form or substance, acts as a
liquidity facility that provides support to assetbacked commercial paper;

A bank holding company that is subject to the market risk
capital rules must hold capital to support its exposure to
general market risk arising from fluctuations in interest
rates, equity prices, foreign exchange rates, and commodity prices and its exposure to specific risk associated with
certain debt and equity positions.
A covered position is a trading asset or trading liability
(whether on- or off-balance sheet), as reported on Schedule HC-D, that is held for any of the following reasons:
(1) For the purpose of short-term resale;
(2) With the intent of benefiting from actual or expected
short-term price movements;
(3) To lock in arbitrage profits; or
(4) To hedge another covered position.
Additionally, the trading asset or trading liability must be
free of any restrictive covenants on its tradability or the
bank holding company is able to hedge the material risk
elements of the trading asset or trading liability in a
two-way market. A covered position also includes a
foreign exchange or commodity position, regardless of
whether the position is a trading asset or trading liability
(excluding structural foreign currency positions if supervisory approval has been granted to exclude such positions).
A covered position does not include:
(1) An intangible asset (including any servicing asset);
FR Y-9C
Schedule HC-R

September 2013

(4) A credit derivative recognized as a guarantee for
risk-weighted asset calculation purposes under the
risk-based capital rules for credit risk;
(5) An equity position that is not publicly traded (other
than a derivative that references a publicly traded
equity);
(6) A position held with the intent to securitize; or
(7) A direct real estate holding.
Covered positions generally should not be risk-weighted
as part of the bank holding company’s gross riskweighted assets. However, foreign exchange positions
that are outside of the trading account and all over-thecounter (OTC) derivatives continue to have a counterparty credit risk capital charge. Those positions are
included in both gross risk-weighted assets for credit risk
and the bank holding company’s covered positions for
market risk.
A bank holding company subject to the market risk
capital rules must maintain an overall minimum 8.0
percent ratio of total qualifying capital (the sum of Tier 1
capital and Tier 2 capital, net of all deductions) to the
sum of risk-weighted assets and market risk equivalent
assets. Bank holding companies should refer to the
Federal Reserve’s capital standards for specific instructions on the calculation of the measure for market risk.

Balance Sheet Asset Categories
Assets Sold with Recourse and Purchased
Credit-Enhancing Interest-Only Strips
When an on-balance sheet asset that is a position in an
asset securitization or structured finance program qualifies for the ratings-based approach, the asset should be
reported in the appropriate asset category in Schedule HC-R (items 34 to 42) and risk-weighted 20%, 50%,
100%, or 200% according to its rating. (See the paragraph below for further information on assets subject to a
200% risk weight.)
HC-R-19

Schedule HC-R

Otherwise, in an asset sale with recourse in which a bank
holding company has retained on-balance sheet assets
that act as credit enhancements (including retained creditenhancing interest-only strips) that do not qualify for the
ratings-based approach, these assets should be reported
in column B, ‘‘Items Not Subject to Risk-Weighting,’’ of
the appropriate Schedule HC-R asset category (items 34
to 42). Similarly, purchased credit-enhancing interestonly strips should be reported in column B. Depending
on the nature of the individual recourse transactions, the
risk-weighting of these transactions will take place in
Schedule HC-R, item 49, ‘‘Retained recourse on small
business obligations sold with recourse,’’ item 50,
‘‘Recourse and direct credit substitutes (other than financial standby letters of credit) subject to the low level
exposure rule and residual interests subject to a dollarfor-dollar capital requirement,’’ or item 51, ‘‘All other
financial assets sold with recourse.’’ Purchased creditenhancing interest-only strips are to be risk-weighted in
Schedule HC-R, item 50. However, exclude disallowed
credit-enhancing interest-only strips that have been
deducted from Tier 1 capital and assets from Schedule HC-R, items 49, 50, and 51.

Assets Subject to a 200% Risk Weight
Asset-backed and mortgage-backed securities and other
on-balance sheet positions in asset securitizations and
structured finance programs that are rated one category
below investment grade (e.g., BB) by a rating agency are
subject to a 200% risk weight. Because Schedule HC-R
does not have a column for the 200% risk weight, assets
in this risk weight category should be reported in the
following manner in Schedule HC-R:
• If a 200% risk-weighted asset is reported on the
balance sheet (Schedule HC) at amortized cost, e.g., in
‘‘Held-to-maturity securities,’’ report (1) the asset’s
amortized cost multiplied by 2 in column F—100%
risk weight, and (2) the asset’s amortized cost as a
negative number in column B.
• If a 200% risk-weighted asset is reported on the
balance sheet (Schedule HC) like an ‘‘Available-forsale debt security,’’ i.e., at fair value with unrealized
gains (losses) reported in ‘‘Other comprehensive
income,’’ report (1) the difference between the asset’s
fair value and amortized cost in column B as a positive
number if fair value exceeds cost or as a negative
number if cost exceeds fair value, (2) the asset’s
HC-R-20

amortized cost multiplied by 2 in column F—100%
risk weight, and (3) the asset’s amortized cost as a
negative number in column B.
• If a 200% risk-weighted asset is reported on the
balance sheet (Schedule HC) like a ‘‘Trading asset,’’
i.e., at fair value with unrealized gains (losses) included
in current earnings, report (1) the asset’s fair value
multiplied by 2 in column F—100% risk weight, and
(2) the asset’s fair value as a negative number in
column B.

Treatment of Purchased Subordinated
Securities That Are Direct Credit Substitutes
Not Eligible for the Ratings-Based
Approach
A direct credit substitute is ‘‘an arrangement in which a
bank holding company assumes, in form or in substance,
credit risk associated with an on- or off-balance sheet
credit exposure that was not previously owned by the
bank holding company (third-party asset) and the risk
assumed by the bank holding company exceeds the pro
rata share of the bank holding company’s interest in the
third-party asset.’’ A purchased subordinated security in a
securitization or structured finance program, as defined in
the Federal Reserve’s risk-based capital standards, is a
direct credit substitute. Examples of such direct credit
substitutes include, but are not limited to, the mezzanine
and subordinate tranches of private-label mortgagebacked securities and collateralized debt obligations. A
so-called senior tranche of a securitization or structured
finance program (hereafter referred to collectively as a
securitization) is not a direct credit substitute provided it
cannot absorb credit losses prior to another designated
senior tranche.
If a purchased subordinated security is rated more than
one category below investment grade (e.g., below BB-)
or unrated, the security is not eligible for the ratingsbased approach described above. In this situation, or if a
bank holding company elects not to use the ratings-based
approach for an eligible purchased subordinated security,
the risk-weighted asset calculation for the security is
based on the ‘‘face amount’’ of the bank holding
company’s purchased subordinated security11 plus the
pro rata portion of all the more senior positions currently
11. For risk-based capital purposes, the ‘‘face amount’’ of an availablefor-sale security and a held-to-maturity security is its amortized cost; the

Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

outstanding in the securitization that the bank holding
company’s security supports. If the resulting risk-based
capital requirement for the purchased subordinated security, i.e., the risk-weighted asset amount for the security
multiplied by the risk weight applicable to the security
multiplied by 8 percent, is greater than the face amount of
the security, the low-level exposure rule would apply to
the security. The low-level exposure rule in effect imposes
a dollar-for-dollar capital requirement on the purchased
subordinated security.
Bank holding companies should use the following
approach to determine whether the low-level exposure
rule applies to a purchased subordinated security that is
not eligible for the ratings-based approach.
Applicability of Low-Level Exposure Rule to a
Purchased Subordinated Security
(a) Currently outstanding par value of the
bank holding company’s purchased
subordinated security divided by the
currently outstanding par value of the
entire tranche (e.g., 60%12) . . . . . . . . . . . . . . . . .
(b) Currently outstanding par value of the
more senior positions in the securitization
that are supported by the tranche in which
the bank holding company owns a
subordinated security . . . . . . . . . . . . . . . . . . . . . . .
(c) Pro rata share of the more senior positions
currently outstanding in the securitization
that are supported by the bank holding
company’s purchased subordinated
security: enter (b) multiplied by (a) . . . . . . . .
(d) Face amount of the bank holding
company’s purchased subordinated
security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(e) Enter the sum of (c) and (d) . . . . . . . . . . . . . . .
‘‘face amount’’ of a trading security is its fair value.
12. For example, if the currently outstanding par value of the entire
tranche is $100 and the currently outstanding par value of the bank holding
company’s purchased subordinated security is $60, then the bank holding
company would enter 60% in (a).
FR Y-9C
Schedule HC-R

September 2013

(f) Risk weight applicable to the assets
underlying the securitization (e.g., 100) . . .
(g) Risk-weighted asset amount of the bank
holding company’s purchased subordinated
security: enter (e) multiplied by (f) . . . . . . . .
(h) Capital charge for the risk-weighted asset
amount of the bank holding company’s
purchased subordinated security: enter (g)
multiplied by 8% . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) Check for applicability of the low-level
exposure rule: is (h) greater than (d), enter
yes or no . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
If yes, the low-level exposure rule applies to the bank
holding company’s purchased subordinated security. If
no, the low-level exposure rule does not apply. Instead,
the pro rata gross-up treatment applies to the bank
holding company’s purchased subordinated security.
Reporting in Schedule HC-R When the Low-Level Exposure Rule Does Not Apply (Pro Rata Gross-Up Treatment
Applies):
If the bank holding company’s purchased subordinated
security is an available-for-sale security, the fair value of
this security is included on the balance sheet in Schedule
HC, item 2(b), ‘‘Available-for-sale securities,’’ and on the
regulatory capital schedule in column A of Schedule
HC-R, item 36, ‘‘Available-for-sale securities.’’ Because
available-for-sale securities are risk-weighted using their
amortized cost rather than their fair value, a gross unrealized loss on the bank holding company’s security (i.e., fair
value is less than amortized cost) should be reported as a
negative number in column B of Schedule HC-R, item 36,
‘‘Available-for-sale securities’’; a gross unrealized gain
(i.e., fair value is greater than amortized cost) should be
reported as a positive number in column B of Schedule
HC-R, item 36. In addition, because the bank holding
company’s security is subject to the pro rata gross-up
treatment for risk-based capital purposes, the bank holding company’s pro rata share of the more senior positions
supported by its purchased subordinated security is also
subject to risk-weighting, which is the amount from line
(c) in the low-level exposure rule calculation above.
Therefore, the bank holding company must report the
amount from line (c) as a negative number in column B of
Schedule HC-R, item 36, ‘‘Available-for-sale securities.’’
The bank holding company must then report the sum of
HC-R-21

Schedule HC-R

the face amount of its purchased subordinated security and
the pro rata share of the more senior positions currently
outstanding that are supported by the bank holding company’s purchased subordinated security from line (e) in
the low-level exposure rule calculation above in the
appropriate risk weight category column of item 36 (e.g.,
column F, ‘‘100%’’) based on the risk weight applicable to
the assets underlying the securitization (from line (f) in the
low-level exposure rule calculation above). This will
ensure that the amount reported in item 36, column A, for
the bank holding company’s available-for-sale purchased
subordinated security equals the sum of item 36, columns
B through F.
If the bank holding company’s purchased subordinated
security is a held-to-maturity security, the amortized cost
of this security is included on the balance sheet in Schedule HC, item 2(a), ‘‘Held-to-maturity securities,’’ and on
the regulatory capital schedule in column A of Schedule
HC-R, item 35, ‘‘Held-to-maturity securities.’’ A held-tomaturity security is risk-weighted using its amortized cost.
Because the bank holding company’s security is subject to
the pro rata gross-up treatment for risk-based capital
purposes, the bank holding company’s pro rata share of
the more senior positions supported by its purchased
subordinated security is also subject to risk-weighting,
which is the amount from line (c) in the low-level exposure rule calculation above. Therefore, the bank holding
company must report the amount from line (c) as a
negative number in column B of Schedule HC-R, item 35,
‘‘Held-to-maturity securities.’’ The bank holding company must then report the sum of the face amount of its
purchased subordinated security and the pro rata share of
the more senior positions currently outstanding that are
supported by the bank holding company’s purchased
subordinated security from line (e) in the low-level exposure rule calculation above in the appropriate risk weight
category column of item 35 (e.g., column F, ‘‘100%’’)
based on the risk weight applicable to the assets underlying the securitization (from line (f) in the low-level
exposure rule calculation above). This will ensure that the
amount reported in item 35, column A, for the bank
holding company’s held-to-maturity purchased subordinated security equals the sum of item 35, columns B
through F.
If the bank holding company’s purchased subordinated
security is a trading security, the fair value of this security
is included on the balance sheet in Schedule HC, item 5,
‘‘Trading assets,’’ and on the regulatory capital schedule
HC-R-22

in column A of Schedule HC-R, item 41, ‘‘Trading
assets.’’ A trading security is risk-weighted using its fair
value if the bank holding company is not subject to the
market risk rule. Because the bank holding company’s
security is subject to the pro rata gross-up treatment for
risk-based capital purposes, the bank holding company’s
pro rata share of the more senior positions supported by its
purchased subordinated security is also subject to riskweighting, which is the amount from line (c) in the
low-level exposure rule calculation above. Therefore, the
bank holding company must report the amount from line
(c) as a negative number in column B of Schedule HC-R,
item 41, ‘‘Trading assets.’’ The bank holding company
must then report the sum of the face amount of its
purchased subordinated security and the pro rata share of
the more senior positions currently outstanding that are
supported by the bank holding company’s purchased
subordinated security from line (e) in the low-level exposure rule calculation above in the appropriate risk weight
category column of item 41 (e.g., column F, ‘‘100%’’)
based on the risk weight applicable to the assets underlying the securitization (from line (f) in the low-level
exposure rule calculation above). This will ensure that the
amount reported in item 41, column A, for the bank
holding company’s trading purchased subordinated security equals the sum of item 41, columns B through F.
Reporting in Schedule HC-R When the Low-Level Exposure Rule Applies:
When the low-level exposure rule applies to the bank
holding company’s investment in a purchased subordinated security, a dollar-for-dollar capital charge applies
to the security. Regardless of whether the security is
categorized as an available-for-sale security, a held-tomaturity security, or a trading security on the balance
sheet (Schedule HC), it will not be risk-weighted as an
on-balance sheet asset in Schedule HC-R. Instead, as
discussed in the following paragraphs, the security will
be risk weighted as an off-balance sheet item and the face
amount of the bank holding company’s security must be
reported in column A of Schedule HC-R, item 50,
‘‘Recourse and direct credit substitutes (other than financial standby letters of credit) subject to the low-level
exposure rule and residual interests subject to a dollarfor-dollar capital requirement.’’ The face amount of an
available-for-sale security and a held-to-maturity security
is its amortized cost; the face amount of a trading security
is its fair value.
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

If the bank holding company’s purchased subordinated
security is an available-for-sale security, the fair value of
this security is included on the balance sheet in Schedule
HC, item 2(b), ‘‘Available-for-sale securities,’’ and on the
regulatory capital schedule in column A of Schedule
HC-R, item 36, ‘‘Available-for-sale securities.’’ Because
the low-level exposure rule applies to the bank holding
company’s purchased subordinated security and the security must be risk weighted as an off-balance sheet item,
the fair value of the security must first be reported as a
positive number in column B of Schedule HC-R, item 36,
‘‘Available-for-sale securities,’’ and no amount should be
reported for this security in columns C through F of item
36. This will ensure that the amount reported in item 36,
column A, for the bank holding company’s available-forsale purchased subordinated security equals the sum of
item 36, columns B through F. Next, because availablefor-sale securities are risk-weighted using their amortized
cost rather than their fair value, the face amount (i.e.,
amortized cost) of the bank holding company’s purchased subordinated security (from line (d) in the lowlevel exposure rule calculation above) must be reported
in column A of Schedule HC-R, item 50. The bank
holding company must then apply either the ‘‘direct
reduction method’’ or the ‘‘gross-up method’’ described
in the instructions for item 50 in order to determine the
credit equivalent amount of its purchased subordinated
security that should be reported in column B of item 50.
This credit equivalent amount must also be assigned to
the 100 percent risk weight category (regardless of the
risk weight that applies to the assets underlying the
securitization) and reported in Schedule HC-R, item 50,
column F, ‘‘100%.’’
If the bank holding company’s purchased subordinated
security is a held-to-maturity security, the amortized cost
of this security is included on the balance sheet in
Schedule HC, item 2(a), ‘‘Held-to-maturity securities,’’
and on the regulatory capital schedule in column A of
Schedule HC-R, item 35, ‘‘Held-to-maturity securities.’’
Because the low-level exposure rule applies to the bank
holding company’s purchased subordinated security and
the security must be risk weighted as an off-balance sheet
item, the amortized cost of the security must first be
reported as a positive number in column B of Schedule
HC-R, item 35, ‘‘Held-to-maturity securities,’’ and no
amount should be reported for this security in columns C
through F of item 35. This will ensure that the amount
reported in item 35, column A, for the bank holding
FR Y-9C
Schedule HC-R

September 2013

company’s held-to-maturity purchased subordinated security equals the sum of item 35, columns B through F.
Next, because held-to-maturity securities are riskweighted using their amortized cost, the face amount
(i.e., amortized cost) of the bank holding company’s
purchased subordinated security (from line (d) in the
low-level exposure rule calculation above) must be
reported in column A of Schedule HC-R, item 50. The
bank holding company must then apply either the ‘‘direct
reduction method’’ or the ‘‘gross-up method’’ described
in the instructions for item 50 in order to determine the
credit equivalent amount of its purchased subordinated
security that should be reported in column B of item 50.
This credit equivalent amount must also be assigned to
the 100 percent risk weight category (regardless of the
risk weight that applies to the assets underlying the
securitization) and reported in Schedule HC-R, item 50,
column F, ‘‘100%.’’
If the bank holding company’s purchased subordinated
security is a trading security, the fair value of this security
is included on the balance sheet in Schedule HC, item 5,
‘‘Trading assets,’’ and on the regulatory capital schedule
in column A of Schedule HC-R, item 41, ‘‘Trading
assets.’’ A trading security is risk-weighted using its fair
value if the bank holding company is not subject to the
market risk rule. Because the low-level exposure rule
applies to the bank holding company’s purchased subordinated security and the security must be risk weighted as
an off-balance sheet item, the fair value of the security
must first be reported as a positive number in column B
of Schedule HC-R, item 41, ‘‘Trading assets,’’ and no
amount should be reported for this security in columns C
through F of item 41. This will ensure that the amount
reported in item 41, column A, for the bank holding
company’s trading purchased subordinated security equals
the sum of item 41, columns B through F. Next, because
trading securities are risk-weighted using their fair value,
the face amount (i.e., fair value) of the bank holding
company’s purchased subordinated security (from line
(d) in the low-level exposure rule calculation above)
must be reported in column A of Schedule HC-R, item
50. It must then apply either the ‘‘direct reduction
method’’ or the ‘‘gross-up method’’ described in the
instructions for item 50 in order to determine the credit
equivalent amount of its purchased subordinated security
that should be reported in column B of item 50. This
credit equivalent amount must also be assigned to the 100
percent risk weight category (regardless of the risk
HC-R-23

Schedule HC-R

weight that applies to the assets underlying the securitization) and reported in Schedule HC-R, item 50, column
F, ‘‘100%.’’

Treatment of Embedded Derivatives
If a bank holding company has a hybrid contract containing an embedded derivative that must be separated from
the host contract and accounted for as a derivative instrument under ASC Topic 815, Derivatives and Hedging
(formerly FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, as amended),
then the host contract and embedded derivative should be
treated separately for risk-based capital purposes. When
the fair value of the embedded derivative has been reported as part of the bank holding company’s assets on
Schedule HC—Balance Sheet, that fair value (whether
positive or negative) should be reported (as a positive or
negative number) in column B of the corresponding asset
category item in Schedule HC-R (items 34 to 42). The host
contract, if an asset, should be risk weighted according to
the obligor or, if relevant, the guarantor or the nature of the
collateral.

Treatment of FDIC Loss-Sharing
Agreements
Loss-sharing agreements entered into by the FDIC with
acquirers of assets from failed institutions are considered
conditional guarantees for risk-based capital purposes
due to contractual conditions that acquirers must meet.
The guaranteed portion of assets subject to a loss-sharing
agreement may be assigned a 20 percent risk weight.
Because the structural arrangements for these agreements
vary depending on the specific terms of each agreement,
institutions should consult with their Federal Reserve
Bank to determine the appropriate risk-based capital
treatment for specific loss-sharing agreements.

Allocated Transfer Risk Reserves (ATRRs)
If the reporting bank holding company is required to
establish and maintain an ATRR as specified in Section 905(a) of the International Lending Supervision Act
of 1983, in the Federal Reserve’s regulation implementing the Act (Subpart D of Federal Reserve Regulation K),
and in any guidelines, letters, or instructions issued by
the Federal Reserve, the ATRR should be reported in
Schedule HC-R, item 61. The ATRR is not eligible for
inclusion in either Tier 1 or Tier 2 capital.
HC-R-24

Any ATRR related to loans and leases held for investment is included on the balance sheet in Schedule HC,
item 4(c), ‘‘Allowance for loan and lease losses,’’ and
separately disclosed in Sechedule HI-B, part II, memorandum item 1. However, if the bank holding company
must maintain an ATRR for any asset other than a loan or
lease held for investment, the balance sheet category for
that asset should be reported net of the ATRR on
Schedule HC. In this situation, the ATRR should be
reported as a negative number (i.e., with a minus (-) sign)
in column B, ‘‘Items Not Subject to Risk-Weighting,’’ of
the corresponding asset category in Schedule HC-R,
items 34 through 38, 41, and 42. The amount to be
risk-weighted for this asset in column C, D, E, or F, as
appropriate, would be its net carrying value plus the
ATRR. For example, a bank holding company has a
held-to-maturity security issued by a foreign commercial
company against which it has established an ATRR of
$20. The security, net of the ATRR, is included in
Schedule HC, item 2(a), ‘‘Held-to-maturity securities,’’
at $80. The security should be included in Schedule
HC-R, item 35, column A, at $80. The bank holding
company should include $(20) in Schedule HC-R, item
35, column B, and $100 in item 35, column F.
Line Item 34 Cash and balances due from
depository institutions.
Report in column A the amount of cash and balances due
from depository institutions reported in Schedule HC,
sum of items 1(a) and 1(b).
In column C—0% risk weight, include the amount of
currency and coin reported in Schedule HC, item 1(a);
any balances due from Federal Reserve Banks reported in
Schedule HC, item 1(b); any balances due from central
banks in other OECD countries reported in Schedule HC,
items 1(a) and 1(b); and the insured portion of deposits in
FDIC insured depository institutions reported in Schedule HC, items 1(a) and 1(b).
In column F—100% risk weight, include balances due
from non-OECD depository institutions with remaining
maturities of over one year, all non-local currency claims
on non-OECD central banks, and local currency claims
on non-OECD central banks that exceed the local currency liability held by the bank holding company.
In column D—20% risk weight, include all other amounts
that are not reported in column C or F.
Schedule HC-R

FR Y-9C
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Schedule HC-R

If the reporting bank holding company accounts for any
holdings of certificates of deposit (CDs) like available
for-sale debt securities, report in column A the fair value
of such CDs and include in column B the difference
between the fair value and amortized cost of these CDs.
When fair value exceeds amortized cost, report the
difference as a positive number in column B. When
amortized cost exceeds fair value, report the difference as
a negative number (i.e., with a minus (-) sign) in column
B. Risk weight the amortized cost of these CDs in
columns C, D, or F, as appropriate.
Line item 35 Held-to-maturity securities.
Report in column A the amortized cost of held-tomaturity (HTM) securities reported in Schedule HC,
item 2(a).
In column B, include as a negative number the
amortized cost of those mortgage-backed securities,
asset-backed securities, and structured financial
products reported in Schedule HC-B, item 4(a)(3),
column A, ‘‘Other [residential mortgage] pass-through
securities’’; item 4(b)(2), column A, Other residential
mortgage-backed securities ‘‘Collateralized by MBS
issued or guaranteed by U.S. Government agencies or
sponsored agencies’’; item 4(b)(3), column A, ‘‘All
other residential MBS’’; item 4(c)(1)(b), column A,
‘‘Other commercial mortgage pass-through securities’’;
item 4(c)(2)(b), column A, ‘‘All other commercial
MBS’’; item 5(a), column A, ‘‘Asset-backed
securities’’; and items 5(b)(1) through (3), column A,
‘‘Structured financial products,’’ that are rated one
category below investment grade, e.g., BB, and to
which the bank holding company applies the ratingsbased approach.
In column C—0% risk weight, include the amounts
reported in Schedule HC-B, column A, for item 1, ‘‘U.S.
Treasury securities,’’ item 2(a), Securities ‘‘Issued by
U.S. Government agencies,’’ and item 4(a)(1), Residential mortgage pass-through securities ‘‘Guaranteed by
GNMA. Also include the portions of Schedule HC-B,
item 4(b)(1), column A, Other residential mortgagebacked securities ‘‘Issued or guaranteed by U.S. Government agencies or sponsored agencies,’’ and items 4.c.(1)(a)
and (2)(a), column A, ‘‘Commercial MBS,’’ that represent the amortized cost of GNMA securities.
In column D—20% risk weight, include the amounts
reported in Schedule HC-B, column A, for item 2(b),
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Schedule HC-R

September 2013

Securities ‘‘Issued by U.S. Government-sponsored
agencies,’’ and item 4(a)(2), Residential mortgage passthrough securities ‘‘Issued by FNMA and FHLMC.’’
Include the portion of Schedule HC-B, item 3,
column A, ‘‘Securities issued by states and political
subdivisions in the U.S.,’’ that represents the amortized
cost of general obligation securities and the portions of
Schedule HC-B, item 4(b)(1), column A, Other
residential mortgage-backed securities ‘‘Issued or
guaranteed by U.S. Government agencies or sponsored
agencies,’’ and items 4.c.(1)(a) and (2)(a), column A,
‘‘Commercial MBS,’’ that represent the amortized cost
of FHLMC and FNMA securities (excluding principalonly strips, which must be assigned a 100 percent risk
weight). Also include the portion of Schedule HC-B,
item 4(b)(2), column A, Other residential mortgagebacked securities ‘‘Collateralized by MBS issued or
guaranteed by U.S. Government agencies or sponsored
agencies,’’ that represents the amortized cost of senior
interests in such securities (excluding principal-only
strips, which must be assigned a 100 percent risk
weight).
Also include the portions of Schedule HC-B, item
4(a)(3), column A, ‘‘Other [residential mortgage] passthrough securities’’; item 4(b)(2), column A, Other
residential mortgage-backed securities ‘‘Collateralized
by MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies’’; item 4(b)(3), column
A, ‘‘All other residential MBS’’; item 4(c)(1)(b),
column A, ‘‘Other commercial mortgage pass-through
securities’’; item 4(c)(2)(b), column A, ‘‘All other
commercial MBS’’; item 5(a), column A, ‘‘Assetbacked securities’’; and items 5(b)(1) through (3),
column A, ‘‘Structured financial products,’’ that
represents the amortized cost of securities that are
rated in the highest or second highest investment
grade, e.g., AAA or AA, in the case of long-term
ratings, or in the highest rating category, e.g., A-1 or
P-1, in the case of short-term ratings (excluding
principal-only strips, which must be assigned a 100
percent risk weight).
In column E–50% risk weight, include the portion of
Schedule HC-B, item 3, column A, ‘‘Securities issued by
states and political subdivisions in the U.S.,’’ that represents the amortized cost of revenue obligation securities.
Also include the portions of Schedule HC-B, item
4(a)(3), column A, ‘‘Other [residential mortgage] passthrough securities’’; item 4(b)(2), column A, Other residential mortgage-backed securities ‘‘Collateralized by
HC-R-25

Schedule HC-R

MBS issued or guaranteed by U.S. Government agencies
or sponsored agencies’’; item 4(b)(3), column A, ‘‘All
other residential MBS’’; item 4(c)(1)(b), column A,
‘‘Other commercial mortgage pass-through securities’’;
item 4(c)(2)(b), column A, ‘‘All other commercial MBS’’;
item 5(a), column A, ‘‘Asset-backed securities’’; and
items 5(b)(1) through (3), column A, ‘‘Structured financial products,’’ that represents the amortized cost of
securities that are rated in the third highest investment
grade, e.g., A, in the case of long-term ratings, or in the
second highest rating category, e.g., A-2 or P-2, in the
case of short-term ratings (excluding principal-only
strips, which must be assigned a 100 percent risk weight).
In column F–100% risk weight, include the amortized
cost of all other HTM securities reported in Schedule HC,
item 2.a, that are not included in columns C through E.
However, for those mortgage-backed securities, assetbacked securities, and structured financial products
reported in Schedule HC-B, item 4(a)(3), column A,
‘‘Other [residential mortgage] pass-through securities’’;
item 4(b)(2), column A, Other residential mortgagebacked securities ‘‘Collateralized by MBS issued or
guaranteed by U.S. Government agencies or sponsored
agencies’’; item 4(b)(3), column A, ‘‘All other residential
MBS’’; item 4(c)(1)(b), column A, ‘‘Other commercial
mortgage pass-through securities’’; item 4(c)(2)(b), column A, ‘‘All other commercial MBS’’; item 5(a), column
A, ‘‘Asset-backed securities’’; and items 5(b)(1) through
(3), column A, ‘‘Structured financial products,’’ that are
rated one category below investment grade, e.g., BB, and
to which the bank holding company applies the ratingsbased approach, include in column F the amortized cost
of these securities multiplied by 2.
Line item 36 Available-for-sale securities.
Report in column A the fair value of available-for-sale
(AFS) securities reported in Schedule HC, item 2(b). For
regulatory capital purposes, however, AFS debt securities
are risk weighted at their amortized cost. In addition,
when AFS equity securities with readily determinable
fair values have a net unrealized loss, they are risk
weighted at their fair value. When such equity securities
have a net unrealized gain, they are risk weighted at their
historical cost plus the portion of the unrealized gain (up
to 45 percent) included in Tier 2 capital. This unrealized
gain is reported in Schedule HC-R, item 15.
In column B, include the difference between the fair value
and amortized cost of AFS debt securities. This differHC-R-26

ence equals Schedule HC-B, items 1 through 6, column D, minus items 1 through 6, column C. When fair
value exceeds cost, report the difference as a positive
number in Schedule HC-R, item 36, column B. When
cost exceeds fair value, report the difference as a negative
number (i.e., with a minus (-) sign) in Schedule HC-R,
item 36, column B. If AFS equity securities with readily
determinable fair values have a net unrealized gain (i.e.,
Schedule HC-B, item 7, column D, exceeds item 7,
column C), the portion of the net unrealized gain (55 percent or more) not included in Tier 2 capital should be
included in Schedule HC-R, item 36, column B. The
portion that is not included in Tier 2 capital equals
Schedule HC-B, item 7, column D minus column C,
minus Schedule HC-R, item 15.
Also include in column B as a negative number the
amortized cost of those mortgage-backed securities,
asset-backed securities, and structured financial products
reported in Schedule HC-B, item 4(a)(3), column C,
‘‘Other [residential mortgage] pass-through securities’’;
item 4(b)(2), column C, Other residential mortgagebacked securities ‘‘Collateralized by MBS issued or
guaranteed by U.S. Government agencies or sponsored
agencies’’; item 4(b)(3), column C, ‘‘All other residential
MBS’’; item 4(c)(1)(b), column C, ‘‘Other commercial
mortgage pass-through securities’’; item 4(c)(2)(b), column C, ‘‘All other commercial MBS’’; item 5(a), column
C, ‘‘Asset-backed securities’’; and items 5(b)(1) through
(3), column C, ‘‘Structured financial products,’’ that are
rated one category below investment grade, e.g., BB, and
to which the bank holding company applies the ratingsbased approach.
In column C—0% risk weight, include the amounts
reported in Schedule HC-B, column C, for item 1, ‘‘U.S.
Treasury securities,’’ item 2(a), Securities ‘‘Issued by
U.S. Government agencies,’’ and item 4(a)(1), Residential mortgage pass-through securities ‘‘Guaranteed by
GNMA. Also include the portions of Schedule HC-B,
item 4(b)(1), column C, Other residential mortgagebacked securities ‘‘Issued or guaranteed by U.S. Government agencies or sponsored agencies,’’ and items 4.c.(1)(a)
and (2)(a), column C, ‘‘Commercial MBS,’’ that represent the amortized cost of GNMA securities.
In column D—20% risk weight, include the amounts
reported in Schedule HC-B, column C, for item 2(b),
Securities ‘‘Issued by U.S. Government-sponsored agencies,’’ and item 4(a)(2), Residential mortgage passthrough securities ‘‘Issued by FNMA and FHLMC.’’
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

Include the portion of Schedule HC-B, item 3, column C,
‘‘Securities issued by states and political subdivisions in
the U.S.,’’ that represents the amortized cost of general
obligation securities and the portions of Schedule HC-B,
item 4(b)(1), column C, Other residential mortgagebacked securities ‘‘Issued or guaranteed by U.S. Government agencies or sponsored agencies,’’ and items 4.c.(1)(a)
and (2)(a), column C, ‘‘Commercial MBS,’’ that represent the amortized cost of FHLMC and FNMA securities
(excluding interest-only strips that are not creditenhancing and principal-only strips, which must be
assigned a 100 percent risk weight). Also include the
portion of Schedule HC-B, item 4(b)(2), column C, Other
residential mortgage-backed securities ‘‘Collateralized
by MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies,’’ that represents the
amortized cost of senior interests in such securities
(excluding interest-only strips that are not creditenhancing and principal-only strips, which must be
assigned a 100 percent risk weight). Also include the
portions of Schedule HC-B, item 4(a)(3), column C,
‘‘Other [residential mortgage] pass-through securities,’’
item 4(b)(2), column C, Other residential mortgagebacked securities ‘‘Collateralized by MBS issued or
guaranteed by U.S. Government agencies or sponsored
agencies,’’ item 4(b)(3), column C, ‘‘All other residential
MBS’’; item 4(c)(1)(b), column C, ‘‘Other commercial
mortgage pass-through securities’’; item 4(c)(2)(b), column C, ‘‘All other commercial MBS’’; item 5(a), column
C, ‘‘Asset-backed securities’’; and items 5(b)(1) through
(3), column C, ‘‘Structured financial products,’’ that
represents the amortized cost of securities that are rated
in the highest or second highest investment grade, e.g.,
AAA or AA, in the case of long-term ratings, or in the
highest rating category, e.g., A-1 or P-1, in the case of
short-term ratings (excluding interest-only strips that are
not credit-enhancing and principal-only strips, which
must be assigned a 100 percent risk weight).
In column E—50% risk weight, include the portion of
Schedule HC-B, item 3, column C, ‘‘Securities issued
by states and political subdivisions in the U.S.,’’ that
represents the amortized cost of revenue obligation
securities. Also include the portions of Schedule HC-B,
item 4(a)(3), column C, ‘‘Other [residential mortgage]
pass-through securities,’’ item 4(b)(2), column C, Other
residential mortgage-backed securities ‘‘Collateralized
by MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies,’’ item 4(b)(3), column C,
FR Y-9C
Schedule HC-R

September 2013

‘‘All other residential MBS’’; item 4(c)(1)(b), column C,
‘‘Other commercial mortgage pass-through securities’’;
item 4(c)(2)(b), column C, ‘‘All other commercial MBS’’;
item 5(a), column C, ‘‘Asset-backed securities’’; and
items 5(b)(1) through (3), column C, ‘‘Structured financial products,’’ that represents the amortized cost of
securities that are rated in the third highest investment
grade, e.g., A, in the case of long-term ratings, or in the
second highest rating category, e.g., A-2 or P-2, in the
case of short-term ratings (excluding interest-only strips
that are not credit-enhancing and principal-only strips,
which must be assigned a 100 percent risk weight).
In column F–100% risk weight, include the amortized
cost of all other AFS debt securities reported in Schedule
HC-B, column C, that are not included in columns B
through E. However, for those mortgage-backed securities, asset-backed securities, and structured financial
products reported in Schedule HC-B, item 4(a)(3), column C, ‘‘Other [residential mortgage] pass-through securities’’; item 4(b)(2), column C, Other residential
mortgage-backed securities ‘‘Collateralized by MBS
issued or guaranteed by U.S. Government agencies or
sponsored agencies’’; item 4(b)(3), column C, ‘‘All other
residential MBS’’; item 4(c)(1)(b), column C, ‘‘Other
commercial mortgage pass-through securities’’; item
4(c)(2)(b), column C, ‘‘All other commercial MBS’’;
item 5(a), column C, ‘‘Asset-backed securities’’; and
items 5(b)(1) through (3), column C, ‘‘Structured financial products,’’ that are rated one category below investment grade, e.g., BB, and to which the bank holding
company applies the ratings-based approach, include in
column F the amortized cost of these securities multiplied by 2.
In addition, for AFS equity securities with readily determinable fair values reported in Schedule HC-B, item 7,
include the fair value of these equity securities (as
reported in Schedule HC-B, item 7, column D) if they
have a net unrealized loss. If these equity securities
have a net unrealized gain, include their historical cost (as
reported in Schedule HC-B, item 7, column C) plus the
portion of the unrealized gain (up to 45 percent) included
in Tier 2 capital (as reported in Schedule HC-R, item 15).
(NOTE: Certain investments in mutual funds reported in
Schedule HC-B, item 7, may qualify for less than a
100 percent risk weight. For further information, refer to
the risk-based capital standards.)
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Schedule HC-R

Line Item 37 Federal funds sold and securities
purchased under agreements to resell.
Report in column A the amount of federal funds sold and
securities purchased under agreements to resell reported
in Schedule HC, item 3.

respectively, that are prudently underwritten, are fully
secured by first liens on 1–4 family or multifamily
residential properties, are not 90 days or more past due or
in nonaccrual status, and meet other requirements specified in the risk-based capital guidelines.

In column C—0% risk weight, include the portion of
Schedule HC, item 3, that is directly and unconditionally
guaranteed by U.S. Government agencies or OECD
central governments.

In column F—100% risk weight, include the carrying
value of HFS loans reported in Schedule HC, item 4(a),
that is not included in columns B through E.

In column D—20% risk weight, include the amount of
federal funds sold and securities resale agreements
reported in Schedule HC, item 3, that are not included in
columns C and F.

Line Item 39 Loans and leases, net of unearned
income.

In column F—100% risk weight, include claims on
nondepository institution counterparties that lack qualifying collateral (refer to the risk based capital guidelines
for specific criteria) and claims on non-OECD depository
institutions with maturities of over one year.
Line Item 38 Loans and leases held for sale.
Report in column A the carrying value of loans and leases
held for sale (HFS) reported in Schedule HC, item 4(a).
In column C—0% risk weight, include the carrying value
of the guaranteed portion of HFS SBA loans purchased in
the secondary market that are included in Schedule HC-C, items 3, ‘‘Loans to finance agricultural production and other loans to farmers,’’ and 4, ‘‘Commercial
and industrial loans.’’
In column D—20% risk weight, include the carrying
value of HFS loans to and acceptances of other depository institutions that are reported in Schedule HC-C,
item 2, (excluding the carrying value of any long-term
claims on non-OECD banks that are HFS), plus the
carrying value of the guaranteed portion of HFS FHA
and VA mortgage loans included in Schedule HC-C,
item 1(c)(2)(a), the carrying value of the guaranteed
portion of HFS SBA loans originated and held by the
reporting bank holding company included in Schedule HC-C, items 3 and 4, and the carrying value of
the portion of HFS student loans reinsured by the U.S.
Department of Education included in Schedule HC-C,
item 6(c), ‘‘Other consumer loans.’’
In column E—50% risk weight, include the carrying
value of HFS loans secured by 1–4 family residential
properties and by multifamily residential properties
included in Schedule HC-C, items 1(c)(2)(a) and 1(d),
HC-R-28

Report in column A the amount of loans and leases, net
of unearned income, reported in Schedule HC, item 4(b).
In column C—0% risk weight, include the carrying value
of the guaranteed portion of SBA loans purchased in the
secondary market that are included in Schedule HC-C,
items 3, ‘‘Loans to finance agricultural production and
other loans to farmers,’’ and 4, ‘‘Commercial and industrial loans.’’
In column D—20% risk weight, include the carrying
value of loans to and acceptances of other depository
institutions that are reported in Schedule HC-C, item 2,
(excluding the carrying value of any long-term claims on
non-OECD banks), plus the carrying value of the guaranteed portion of FHA and VA mortgage loans included in
Schedule HC-C, item 1(c)(2)(a), the carrying value of the
guaranteed portion of SBA loans originated and held by
the reporting bank holding company included in Schedule HC-C, items 3 and 4, and the carrying value of the
portion of student loans reinsured by the U.S. Department
of Education included in Schedule HC-C, item 6(c),
‘‘Other consumer loans.’’
In column E—50% risk weight, include the carrying
value of loans secured by 1–4 family residential properties and by multifamily residential properties included in
Schedule HC-C, items 1(c)(2)(a) and 1(d), respectively,
that are prudently underwritten, are fully secured by first
liens on 1–4 family or multifamily residential properties,
are not 90 days or more past due or in nonaccrual status,
and meet other requirements specified in the risk-based
capital guidelines.
In column F—100% risk weight, include the carrying
value of loans reported in Schedule HC, item 4(b), that is
not included in columns B through E.
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

Line Item 40 LESS: Allowance for loan and lease
losses.
Report in columns A and B the balance of the allowance
for loan and lease losses reported in Schedule HC,
item 4(c).
Line Item 41 Trading assets.
Report in column A the fair value of trading assets
reported in Schedule HC, item 5.
If the holding company is subject to the market risk
capital rules, include in column B the fair value of all
trading assets that are covered positions as defined in
Schedule HC-R, item 58. The holding company will
report its market risk equivalent assets for these positions
in Schedule HC-R, item 58.
For all trading assets that do not meet the definition of a
covered position and for holding companies not subject
to the market risk capital rules:
In column B, if the bank holding company completes
Schedule HC-D, include the fair value of derivative
contracts that are reported as assets in Schedule HC-D,
item 11 (column A). If the bank holding company does
not complete Schedule HC-D, include the portion of the
amount reported in Schedule HC, item 5, that represents
the fair value of derivative contracts that are assets.
Also include in column B as a negative number the fair
value of those mortgage-backed securities, asset-backed
securities, and structured financial products reported in
Schedule HC-D, item 4, ‘‘Mortgage-backed securities,’’
(column A), and item 5, ‘‘Other debt securities,’’ (column
A), that are rated one category below investment grade,
e.g., BB, and to which the bank holding company applies
the ratings-based approach. If the bank holding company
does not complete Schedule HC-D, include the portion of
the amount reported in Schedule HC, item 5, that represents the fair value of mortgage-backed securities, assetbacked securities, and structured financial products that
are rated one category below investment grade, e.g., BB,
and to which the bank holding company applies the
ratings-based approach.
In column C—0% risk weight, if the bank holding
company completes Schedule HC-D, include the amount
reported in Schedule HC-D, item 1, ‘‘U.S. Treasury
securities,’’ (column A) the portion of the amount
reported in Schedule HC-D, item 2, (column A) that
represents the fair value of securities issued by U.S.
FR Y-9C
Schedule HC-R

September 2013

Government agencies, and the portion of the amounts
reported in Schedule HC-D, item 4 (column A), that
represents the fair value of mortgage-backed securities
guaranteed by GNMA. If the bank holding company does
not complete Schedule HC-D, include the portion of the
amount reported in Schedule HC, item 5, that represents
the fair value of these types of securities.
In column D—20% risk weight, if the bank holding
company completes Schedule HC-D, include the portion
of the amount reported in Schedule HC-D, item 2,
(column A) that represents the fair value of securities
issued by U.S. Government-sponsored agencies, the portion of the amount reported in Schedule HC-D, item 3
(column A), that represents the fair value of general
obligations issued by states and political subdivisions in
the U.S., the portion of the amount reported in Schedule HC-D, item 4 (column A), that represents the fair
value of mortgage-backed securities issued by FNMA
and FHLMC (excluding interest-only strips that are not
credit-enhancing and principal-only strips, which must
be assigned a 100 percent risk weight). and the portion of
the amount reported in Schedule HC-D, item 9, ‘‘Other
trading assets,’’ (column A) that represents the fair value
of certificates of deposit and bankers acceptances (excluding the fair of any long-term claims on non-OECD
banks). Also include the fair value of those mortgagebacked securities, asset-backed securities, and structured
financial products reported in Schedule HC-D, item 4,
‘‘Mortgage-backed securities,’’ (column A), and item 5,
‘‘Other debt securities,’’ (column A), that are rated in the
highest or second highest investment grade, e.g., AAA or
AA, in the case of long-term ratings, or in the highest
rating category, e.g., A-1 or P-1, in the case of short-term
ratings (excluding interest-only strips that are not creditenhancing and principal-only strips, which must be
assigned a 100 percent risk weight). If the bank holding company does not complete Schedule HC-D, include
the portion of the amount reported in Schedule HC,
item 5, that represents the fair value of these types of
trading assets.
In column E—50% risk weight, if the bank holding
company completes Schedule HC-D, include the portion
of the amount reported in HC-D, item 3, (column A) that
represents the fair value of revenue obligations issued by
states and political subdivisions in the U.S. Also include
the fair value of those mortgage-backed securities, assetbacked securities, and structured financial products
reported in Schedule HC-D, item 4, ‘‘Mortgage-backed
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Schedule HC-R

securities,’’ (column A) and item 5, ‘‘Other debt securities,’’ (column A) that are rated in the third highest
investment grade category, e.g., A, in the case of longterm ratings, or in the second highest rating category, e.g.
A-2 or P-2, in the case of short-term ratings (excluding
interest-only strips that are not credit-enhancing and
principal-only strips, which must be assigned a 100 percent risk weight). If the bank holding company does not
complete Schedule HC-D, include the portion of the
amount reported in Schedule HC, item 5, that represents
the fair value of these types of securities.
In column F—100% risk weight, include the fair value of
trading assets reported in Schedule HC, item 5, that is not
included in columns B through E. However, for those
mortgage-backed securities, asset-backed securities, and
structured financial products reported in Schedule HC,
item 5, that are rated one category below investment
grade, e.g., BB, and to which the bank holding company
applies the ratings-based approach, include in column F
the fair value of these securities multiplied by 2.
Line Item 42 All other assets.
Report in column A the sum of the amounts reported
in Schedule HC, item 6, ‘‘Premises and fixed assets,’’
item 7, ‘‘Other real estate owned,’’ item 8, ‘‘Investments in
unconsolidated subsidiaries and associated companies,’’
item 9, ‘‘Direct and indirect investments in real estate
ventures,’’ item 10(a), ‘‘Goodwill,’’ item 10(b), ‘‘Other
intangible assets,’’ and item 11, ‘‘Other assets.’’
The carrying value of any bank holding company-owned
general account insurance product included in Schedule
HC, item 11, should be risk-weighted 100 percent. If the
bank holding company owns a separate account insurance product that qualifies for the ‘‘look-through’’
approach, the qualifying portion of the carrying value of
this product included in Schedule HC, item 11, may be
eligible for a risk weight less than 100 percent, but in no
case less than 20 percent. Any general account and stable
value protection (SVP) portions of the carrying value of a
separate account insurance product should be risk
weighted at the risk weights applicable to claims on the
insurer (100 percent) and the SVP provider (100 percent
or, if appropriate, 20 percent), respectively. A separate
account insurance product that does not qualify for the
‘‘look-through’’ approach should receive a 100 percent
risk weight. For further information, see the Interagency
Statement on the Purchase and Risk Management of Life
Insurance, issued December 7, 2004.
HC-R-30

If the reporting institution sponsors a single-employer
defined benefit postretirement plan, such as a pension
plan or health care plan, accounted for in accordance with
ASC Subtopic 715-20, Compensation-Retirement Benefits - Defined Benefit Plans-General (formerly FASB
Statement No. 158, ‘‘Employers’ Accounting for Defined
Benefit Pension and Other Postretirement Plans’’ (FAS
158)), the institution should adjust the asset amount
reported in column A of this item for any amounts
included in Schedule HC, item 26.b, ‘‘Accumulated other
comprehensive income’’ (AOCI), affecting assets as a
result of the initial and subsequent application of the
funded status and measurement date provisions of ASC
Subtopic 715-20. The adjustment also should take into
account subsequent amortization of these amounts from
AOCI into earnings. The intent of the adjustment reported
in this item (together with the amount reported in Schedule HC-R, item 4) is to reverse the effects on AOCI of
applying ASC Subtopic 715-20 for regulatory capital
purposes. Specifically, assets recognized or derecognized
as an adjustment to AOCI as part of the incremental
effect of applying ASC Subtopic 715-20 should be
reported as an adjustment to assets in column B of this
item. For example, the derecognition of an asset recorded
as an offset to AOCI as part of the initial incremental
effect of applying ASC Subtopic 715-20 should be
reported in this item as a negative amount in column B
and as a positive amount in column F. As another
example, the portion of a benefit plan surplus asset that is
included in Schedule HC, item 26.b, as an increase to
AOCI and in column A of this item should be excluded
from risk-weighted assets by reporting the amount as a
positive number in column B of this item.
In column B, include the amount of any disallowed
goodwill and other disallowed intangible assets reported
in Schedule HC-R, item 7; disallowed servicing assets
and purchased credit card relationships reported in Schedule HC-R, item 9(a); disallowed deferred tax assets
reported in Schedule HC-R, item 9(b); all credit-enhancing
interest-only strips reported in Schedule HC, item 11; all
residual interests (as defined in the instructions for
Schedule HC-R, item 50) not eligible for the ratingsbased approach; the fair value of derivative contracts that
are reported as assets in Schedule HC, item 11; and the
carrying value of other assets reported in Schedule HC,
item 11, that act as credit enhancements for those
recourse transactions that must be reported in Schedule HC-R, items 49 and 51. Include the amount of the
Schedule HC-R

FR Y-9C
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Schedule HC-R

bank holding company’s investments in unconsolidated
banking and finance subsidiaries that are reported in
Schedule HC, item 8, and are deducted for risk-based
capital purposes in Schedule HC-R, item 20. Also include
investments in unconsolidated special purpose entities
that issue trust preferred securities.
If the bank holding company has residual interests in
asset securitizations that are eligible for the ratings-based
approach, report the difference between these residuals’
fair value carrying amount and their amortized cost in
column B as a positive number if fair value exceeds cost
and as a negative number (i.e., with a minus (-) sign) if
cost exceeds fair value. Also, include in column B as a
negative number the amortized cost of any residual
interests in asset securitizations (other than creditenhancing interest-only strips) included in Schedule HC,
item 1 are rated one category below investment grade,
e.g., BB.

grade, e.g., A, in the case of long-term ratings, or in the
second highest rating category, e.g., A-2 or P-2, in the
case of short-term ratings.
In column F—100% risk weight, include the amount of
all other assets reported in column A that is not included
in columns B through E. However, for residual interests
in asset securitizations (other than credit-enhancing
interest-only strips) included in Schedule HC, item 11,
include the amortized cost of those that are rated in the
lowest investment grade category, e.g., BBB, and the
amortized cost multiplied by 2 of those that are rated one
category below investment grade, e.g., BB.
Line Item 43 Total assets.
For columns A through F, report the sum of items 34
through 42. The sum of columns B through F must equal
column A.

In column C—0% risk weight, include the carrying
value of Federal Reserve Bank stock included in Schedule HC-F, item 4; accrued interest receivable on assets
included in the zero percent risk weight category (column C of Schedule HC-R, items 34 through 41); and the
carrying value of gold bullion not held for trading that is
held in the bank holding company’s own vault or in
another institution’s vault on an allocated basis.

Derivatives and Off-Balance Sheet Items

In column D—20% risk weight, include the carrying
value of Federal Home Loan Bank stock included in
Schedule HC-F, item 4; accrued interest receivable on
assets included in the 20 percent risk weight category
(column D of Schedule HC-R, items 34 through 41); and
the portion of customers’ acceptance liability reported in
Schedule HC, item 11, that has been participated to other
depository institutions. Also include the amortized cost
of residual interests in asset securitizations (other than
credit-enhancing interest-only strips) included in Schedule HC, item 11, that are rated in the highest or second
highest investment grade, e.g., AAA or AA, in the case of
long-term ratings, or in the highest rating category, e.g.,
A-1 or P-1, in the case of short-term ratings.

Treatment of Liquidity Facilities for
Asset-Backed Commercial Paper Programs

In column E—50% risk weight, include accrued interest
receivable on assets included in the 50 percent risk
weight category (column E of Schedule HC-R, items 34
through 41). Also include the amortized cost of residual
interests in asset securitizations (other than creditenhancing interest-only strips) included in Schedule HC,
item 11, that are rated in the third highest investment
FR Y-9C
Schedule HC-R

September 2013

Bank holding companies should refer to the supervisory
guidance issued by the Federal Reserve for information
on how they should treat credit derivatives for risk-based
capital purposes and, as a consequence, for purposes of
completing the section of Schedule HC-R for derivatives
and off-balance sheet items.

Bank holding companies that provide liquidity facilities
to asset-backed commercial paper (ABCP) programs,
whether or not they are the program sponsor, must report
these facilities in the following manner in Schedule
HC-R (unless the bank holding company is a sponsor and
consolidates the sponsored ABCP program assets onto its
balance sheet).13 The full amount of the unused portion
of an eligible liquidity facility with an original maturity
exceeding one year should be reported in item 53(a),
column A. The full amount of the unused portion of an
eligible liquidity facility with an original maturity of one
year or less should be reported in item 53(b), column A.
13. For further guidance on eligible and ineligible liquidity facilities,
bank holding companies should refer to the ‘‘Interagency Guidance on the
Eligibility of Asset-Backed Commercial Paper Liquidity Facilities and the
Resulting Risk-Based Capital Treatment’’ issued August 4, 2005 (FDIC
Financial Institution Letter 74-2005, Federal Reserve Supervision and
Regulation Letter 05-13, and OCC Bulletin 2005-26).

HC-R-31

Schedule HC-R

For ineligible liquidity facilities (both direct credit substitutes and recourse obligations), bank holding companies
should report the full amount of the unused portion of the
facility in Schedule HC-R, item 51, column A.
Line Item 44 Financial standby letters of credit.
For financial standby letters of credit reported in Schedule HC-L, item 2, that act as credit enhancements for
asset-backed or mortgage-backed securities and to which
the ratings-based approach applies, report in column A:
(1) the amount outstanding and unused of those letters of
credit subject to a risk weight of 100% or less, and
(2) two times the amount outstanding and unused of
those letters of credit subject to a 200% risk weight.
For these financial standby letters of credit, report in
column B 100% of the amount reported in column A.
For all other financial standby letters of credit reported in
Schedule HC-L, item 2, report in column A:
(1) the amount outstanding and unused of those letters of
credit for which this amount is less than the effective
risk-based capital requirement for the assets that are
credit-enhanced by the letter of credit. These financial standby letters of credit are subject to the lowlevel exposure rule. For these financial standby letters of credit, report as the credit equivalent amount
in column B their amount outstanding and unused
multiplied by either 12.5 or by the institution-specific
factor determined in the manner described in the
instructions for Schedule HC-R, item 50.
(2) the full amount of the assets that are credit-enhanced
by those letters of credit that are not subject to the
low-level exposure rule. For these financial standby
letters of credit, report in column B 100% of the
amount reported in column A.
In column D—20% risk weight, include the credit equivalent amount of the portion of financial standby letters of
credit reported in Schedule HC-L, item 2, that has been
conveyed to U.S. and other OECD depository institutions
(and to non-OECD depository institutions for letters of
credit with remaining maturities of one year or less). Also
include in column D the credit equivalent amount of
financial standby letters of credit to which the ratingsbased approach applies that are rated in the highest or
second highest investment grade category, e.g., AAA or
AA, in the case of long-term ratings, or in the highest
HC-R-32

rating category, e.g., A-1 or P-1, in the case of short-term
ratings.
In column E—50% risk weight, include the credit equivalent amount of financial standby letters of credit to which
the ratings-based approach applies that are rated in the
third highest investment grade category, e.g., A, in the
case of long-term ratings, or in the second highest rating
category, e.g., A-2 or P-2, in the case of short-term ratings.
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 45 Performance standby letters of credit.
Report in column A the face amount of performance
standby letters of credit reported in Schedule HC-L,
item 3.
In column B, report 50 percent of the face amount
reported in column A.
In column D—20% risk weight, include the credit equivalent amount of the portion of performance standby letters
of credit reported in Schedule HC-L, item 3, that has been
conveyed to U.S. and other OECD depository institutions
(and to non-OECD depository institutions for letters of
credit with remaining maturities of one year or less).
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 46 Commercial and similar letters of
credit.
Report in column A the face amount of commercial and
similar letters of credit reported in Schedule HC-L,
item 4.
In column B, report 20 percent of the face amount
reported in column A.
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 47 Risk participations in banker’s
acceptances acquired by the reporting institution.
Report in column A the face amount of risk participations
in bankers acceptances that have been acquired by the
reporting institution and are outstanding.
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

In column B, report 100 percent of the face amount
reported in column A.
In column D—20% risk weight, include the credit equivalent amount of the portion of risk participations in
bankers acceptances that the reporting bank holding
company has acquired and subsequently conveyed to
U.S. and other OECD depository institutions (and to
non-OECD depository institutions for bankers acceptances with remaining maturities of one year or less).
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C and D.
Line Item 48 Securities lent.
Report in column A the amount of securities lent reported
in Schedule HC-L, item 6.
In column B, report 100 percent of the face amount
reported in column A.
In column C—0% risk weight, include the credit equivalent amount of securities lent that is supported by the
appropriate amount of collateral that qualifies for the zero
percent risk weight under the risk based capital guidelines (refer to these guidelines for the specific qualifying
criteria).
In column D—20% risk weight, include the credit equivalent amount of securities lent that is supported by the
appropriate amount of collateral that qualifies for the
20 percent risk weight under the risk based capital
guidelines (refer to these guidelines for specific qualifying criteria). Also include the credit equivalent amount of
securities lent that represents claims on U.S. and other
OECD depository institutions (and claims on non-OECD
depository institutions for securities lent with remaining
maturities of one year or less).
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 49 Retained recourse on small business
obligations sold with recourse.
Report in column A the amount of retained recourse on
small business obligations reported in Schedule HC-S,
Memorandum item 1(b).
Under Section 208 of the Riegle Community Development and Regulatory Improvement Act of 1994, a ‘‘qualiFR Y-9C
Schedule HC-R

September 2013

fying institution’’ that transfers small business loans and
leases on personal property (small business obligations)
with recourse in a transaction that qualifies as a sale
under generally accepted accounting principles (GAAP)
must maintain risk-based capital only against the amount
of recourse retained, provided the institution establishes a
recourse liability account that is sufficient under GAAP.
Only loans and leases to businesses that meet the criteria
for a small business concern established by the Small
Business Administration under Section 3(c) of the Small
Business Act (12 U.S.C. 631) are eligible for this favorable risk-based capital treatment.
In general, a ‘‘qualifying institution’’ is one that is well
capitalized without regard to the Section 208 provisions.
If a bank holding company ceases to be a qualifying
institution or exceeds the retained recourse limit set forth
in regulations implementing Section 208, all new transfers of small business obligations with recourse would
not be treated as sales. However, the reporting and
risk-based capital treatment described above will continue to apply to any transfers of small business obligations with recourse that were consummated during the
time the bank holding company was a ‘‘qualifying institution’’ and did not exceed the limit.
In column B, report 100 percent of the amount reported in
column A.
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 50 Recourse and direct credit
substitutes (other than financial standby letters of
credit) subject to the low level exposure rule and
residual interests subject to a dollar-for-dollar
capital requirement.
As defined in the risk-based capital standards,
• Recourse means an arrangement in which an institution
retains, in form or in substance, any credit risk directly
or indirectly associated with an asset it has sold (in
accordance with generally accepted accounting principles) that exceeds a pro rata share of the institution’s
claim on the asset.
• Direct credit substitute means an arrangement in which
an institution assumes, in form or in substance, credit
risk directly or indirectly associated with an on- or
HC-R-33

Schedule HC-R

off-balance sheet asset or exposure that was not previously owned by the institution (third-party asset) and
the risk assumed by the institution exceeds the pro rata
share of the institution’s interest in the third party asset.
• Residual interest means any on-balance sheet asset that
represents an interest (including a beneficial interest)
created by a transfer that qualifies as a sale (in accordance with generally accepted accounting principles)
of financial assets, whether through a securitization or
otherwise, and that exposes an institution to credit risk
directly or indirectly associated with the transferred
asset that exceeds a pro rata share of the institution’s
claim on the asset, whether through subordination
provisions or other credit enhancement techniques. In
general, residual interests include credit-enhancing
interest-only strips (both retained and purchased),
spread accounts, cash collateral accounts, retained subordinated interests, other forms of overcollateralization, accrued but uncollected interest on transferred
assets that (when collected) will be available to serve in
a credit-enhancing capacity, and similar on-balance
sheet assets that function as a credit enhancement.
Under these definitions, all recourse arrangements in the
form of on-balance sheet assets are residual interests. The
only type of residual interest that is not a recourse
arrangement is a purchased credit-enhancing interestonly strip. Purchased credit-enhancing interest-only strips
are a type of direct credit substitute. Recourse arrangements not in the form of on-balance sheet assets (e.g.,
off-balance sheet recourse obligations, which may have
an associated on-balance sheet recourse liability) are not
residual interests.

ratings-based approach, an institution must maintain riskbased capital equal to the face amount of the residual
interest (net of any existing associated deferred tax
liability recorded on the balance sheet), even if the
amount of risk-based capital required to be maintained
exceeds the full risk-based capital requirement for the
assets transferred. The effect of this requirement is that,
notwithstanding the low level exposure rule, an institution must hold one dollar in total risk-based capital
against every dollar of the face amount of its residual
interests that are not eligible for the ratings-based approach
(a dollar-for-dollar capital requirement), except for any
credit-enhancing interest-only strips that are required to
be deducted from Tier 1 capital and assets.
Because all residual interests (including all retained
and purchased credit-enhancing interest-only strips) are
on-balance sheet assets, the on-balance sheet amount of
an institution’s residual interests not eligible for the
ratings-based approach should be reported in column B
of the Balance Sheet Asset Category section of Schedule HC-R. Similarly, when a direct credit substitute is
carried as an asset on the bank holding company’s
balance sheet and the low level exposure rule applies, the
on-balance sheet asset amount should be reported in
column B of the Balance Sheet Asset Category section of
Schedule HC-R.

The risk-based capital standards include a low-level
exposure rule, which states that if the maximum exposure
to loss retained or assumed by an institution in connection with a recourse arrangement, a direct credit substitute, or a residual interest is less than the effective
risk-based capital requirement for the credit-enhanced
assets (generally, four percent for qualifying first lien 1–4
family residential mortgages and eight percent for most
other assets), the risk-based capital requirement is limited
to the institution’s maximum contractual exposure, less
any recourse liability account established in accordance
with generally accepted accounting principles.

For purposes of this item, the ‘‘maximum contractual
dollar amount of exposure’’ of a residual interest and a
direct credit substitute that is an on-balance sheet asset is
its ‘‘face amount’’ as of the report date, i.e., its amortized
cost if it is not held for trading purposes and its fair value
if it is held for trading purposes. In determining the
‘‘maximum contractual dollar amount of exposure’’ for a
residual interest, an institution is permitted, but not
required, to reduce the face amount by the amount of any
existing associated deferred tax liability.14 The ‘‘maximum contractual dollar amount of exposure’’ of a
recourse arrangement and a direct credit substitute that
is not in the form of an on-balance sheet asset is the
maximum contractual amount of the institution’s exposure as of the report date, less the balance of any
associated recourse liability account established in accordance with generally accepted accounting principles and
reported in Schedule HC-G, item 4, ‘‘Other’’ liabilities.

However, for residual interests (other than creditenhancing interest-only strips that have been deducted
from Tier 1 capital and assets) not eligible for the

14. Any deferred tax liability used in this manner would not be available for the bank holding company to use in determining the amount of
disallowed deferred tax assets in Schedule HC-R, item 9(b), above.

HC-R-34

Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

Bank holding companies that have entered into
(a) recourse arrangements and direct credit substitutes
(other than financial standby letters of credit) that are
subject to the low level exposure rule and (b) residual
interests subject to a dollar-for-dollar capital requirement
should report these transactions in this item using either
the ‘‘direct reduction method’’ or the ‘‘gross-up method’’
in accordance with the following guidance. Exclude from
this item disallowed credit-enhancing interest-only strips
that have been deducted from Tier 1 capital and assets.
When using the ‘‘gross-up method,’’ an institution
includes an amount in its risk-weighted assets (the
denominator of its risk-based capital ratios) for its ‘‘maximum contractual dollar amount of exposure’’ that is
calculated under the assumption that the institution’s
total risk-based capital ratio equals the 8 percent minimum requirement. In contrast, when using the ‘‘direct
reduction method,’’ an institution includes an institutionspecific amount in its risk-weighted assets for its ‘‘maximum contractual dollar amount of exposure’’ that is
calculated using the actual amount of the institution’s
total risk-based capital. This institution-specific calculation produces the effect of directly reducing Tier 1 and
total risk-based capital by the ‘‘maximum contractual
dollar amount of exposure’’ without lowering the institution’s Tier 1 leverage capital ratio. For an institution
whose risk-based capital ratios exceed the required minimums, it is normally preferable to use the ‘‘direct reduction method.’’
If the bank holding company chooses to use the ‘‘direct
reduction method,’’ the bank holding company should
report as the credit equivalent amount in Schedule HC-R,
item 50, column B, an ‘‘institution-specific add-on factor’’ for its low-level exposure or residual interest. This
credit equivalent amount should then be assigned to the
100 percent risk weight category in column F of this
item. The ‘‘institution-specific add-on factor,’’ which is
independent of the risk weight category of the assets to
which the exposure relates, is calculated as follows:
F=

C×A
2A
C2R

where
F = institution-specific add-on factor;
C = total risk-based capital (as reported in
Schedule HC- R, item 21);

FR Y-9C
Schedule HC-R

September 2013

A = net risk-weighted assets excluding low-level
exposures and residual interests; and
R = maximum contractual dollar amount of
exposure in low-level exposure transactions
or of residual interests (as reported in
column A of this item)
For purposes of calculating the amount of the bank
holding company’s total risk-based capital to be used in
the preceding formula (C in the formula) and to be
reported in Schedule HC-R, item 21, the bank holding
company should determine the Tier 2 capital limit on the
allowance for loan and lease losses by multiplying its
‘‘maximum contractual dollar amount of exposure’’ (R in
the preceding formula, as defined in these instructions)
by 12.5 and adding this product to its gross risk-weighted
assets excluding low level exposures and residual interests. This adjusted gross risk-weighted-assets figure multiplied by 1.25 percent is the bank’s Tier 2 capital limit
on the allowance for loan and lease losses. Once this limit
on the allowance has been calculated, the limit is fixed at
this amount. This limit should not be changed after the
bank holding company calculates the actual amount of its
net risk-weighted assets excluding low level exposures
and residual interests (A in the preceding formula) or its
institution-specific add-on factor for low level exposures
and residual interests under the ‘‘direct reduction method’’
(F in the preceding formula). This means that a bank
holding company will measure its Tier 2 capital and its
total risk-based capital prior to its application of the
‘‘direct reduction method’’ and will not recalculate these
two amounts once the add-on factor is known.
If the bank holding company chooses to use the ‘‘gross-up
method,’’ the ‘‘maximum contractual dollar amount of
exposure’’ for the bank holding company’s low level
exposure transactions and its residual interests, as reported
in column A of this item, should be multiplied by a factor
of 12.5. The resulting dollar amount should be reported
as the credit equivalent amount in column B of this item
and assigned to the 100 percent risk weight category in
column F.
For example, a bank holding company has sold $2 million in first lien residential mortgages subject to two
percent recourse. The bank holding company has removed
the $2 million in mortgages from its balance sheet and, in
accordance with GAAP, has also established a recourse
liability account with a balance of $10,000. The maximum amount for which the bank holding company is
HC-R-35

Schedule HC-R

liable is $40,000. The mortgages qualify for a 50 percent
risk weight and the bank holding company’s recourse
exposure is less than the $80,000 minimum risk-based
capital requirement for these assets sold with recourse.
Thus, the low level exposure rule applies. The ‘‘maximum contractual dollar amount of exposure’’ for this
transaction is $30,000, the $40,000 maximum contractual
amount of the bank holding company’s recourse exposure as of the report date, less the $10,000 balance of the
recourse liability account for this transaction. The bank
holding company has no other transactions that would
qualify for the low level exposure rule. It has gross
risk-weighted assets excluding low level exposures and
residual interests of $100 million, Tier 1 capital of
$8 million, an allowance for loan and lease losses of
$1.1 million, and other qualifying Tier 2 capital components of $1.4 million.
If the bank holding company chooses to use the
‘‘direct reduction method,’’ the bank holding company
would report $30,000—its ‘‘maximum contractual
dollar amount of exposure’’—as the ‘‘face value or
notional amount’’ in column A of this item and would
use this amount to calculate its institution-specific addon factor using the formula provided above. To
determine the Tier 2 capital limit for the bank holding
company’s allowance for loan and lease losses, the
bank holding company would first add $375,000
($30,000—its ‘‘maximum contractual dollar amount of
exposure’’—multiplied by 12.5) to its $100 million of
gross risk-weighted assets excluding low level
exposures and residual interests. Its Tier 2 capital limit
for the allowance would be $1,254,688 ($100,375,000
2 its adjusted gross risk-weighted assets—multiplied
by 1.25 percent—the limit for the allowance). Since
the bank holding company’s $1.1 million allowance is
less than its Tier 2 capital limit for the allowance, the
bank holding company would report an ‘‘excess
allowance for loan and lease losses’’ of $0 in
Schedule HC-R, item 60, column F. The bank holding
company’s total risk-based capital is $10.5 million and
its net risk-weighted assets excluding low level
exposures and residual interests are $100 million.
Based on the facts in the example, the bank holding
company calculates that its institution-specific add-on
factor is $286,533. The bank holding company would
report the amount of this add-on factor as the credit
equivalent amount in column B of this item and assign
this amount to the 100 percent risk weight category in
column F.
HC-R-36

If the bank holding company chooses to use the ‘‘gross-up
method,’’ the bank holding company would report $30,000
(its ‘‘maximum contractual dollar amount of exposure’’)
as the ‘‘face value or notional amount’’ in column A of
this item. The bank holding company would report
$375,000 as the credit equivalent amount in column B
($30,000—its ‘‘maximum contractual dollar amount of
exposure’’—multiplied by 12.5). It would also assign this
amount to the 100 percent risk weight category in column
F of this item. Because the $2 million in mortgages sold
have been removed from the balance sheet, the difference
between the $375,000 credit equivalent amount and the
$2 million is not reported in Schedule HC-R. In addition,
the bank holding company would include the $375,000 in
its gross risk-weighted assets for purposes of determining
the Tier 2 capital limit for the allowance for loan and
lease losses.
Line Item 51 All other financial assets sold with
recourse.
Include in this item all recourse arrangements (as defined
in Schedule HC-R, item 50, above) in which the bank
holding company’s exposure has not already been
included in Schedule HC-R, item 44, ‘‘Financial standby
letters of credit,’’ item 49, ‘‘Retained recourse on small
business obligations sold with recourse,’’ or item 50,
‘‘Recourse and direct credit substitutes (other than financial standby letters of credit) subject to the low level
exposure rule and residual interests subject to a dollarfor-dollar capital requirement.’’ For example, include in
this item recourse arrangements where the bank holding
company is obligated to repurchase a loan or otherwise
compensate the purchaser of a loan in the event of the
borrower’s failure to pay when due (unless the loan is a
small business obligation sold with recourse that has
been reported in Schedule HC-R, item 49, above).
Exclude from this item disallowed credit-enhancing
interest-only strips that have been deducted from Tier 1
capital and assets.
For those recourse arrangements that must be included
in this item that are not eligible for the ratings-based
approach, report in column A the outstanding principal
balance of the loans or other financial assets that were
sold with recourse, minus the amount of any recourse
liability account associated with these transactions that is
included in Schedule HC-G, item 4, ‘‘Other’’ liabilities.
For those recourse arrangements that must be included in
this item that act as credit enhancements for asset-backed
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

or mortgage-backed securities and to which the ratingsbased approach applies, report in column A:
(1) the maximum contractual remaining amount of the
bank holding company’s recourse exposures that are
subject to a risk weight of 100% or less, minus the
amount of any recourse liability account associated
with these exposures that is included in Schedule HCG, item 4, and
(2) two times the maximum contractual remaining
amount of the bank holding company’s recourse
exposures that are subject to a 200% risk weight,
minus the amount of any recourse liability accountassociated with these exposures that is included in
Schedule HC-G, item 4.
In column B, report 100 percent of the amount reported in
column A.
In column C—0% risk weight, include the credit equivalent amount of financial assets sold with recourse (not
eligible for the ratings-based approach) that, if they were
carried as assets on the balance sheet, would meet the
criteria for the zero percent risk weight category as
described in the instructions for Risk-Weighted Assets
and for Schedule HC-R, items 34 through 42, above.
In column D—20% risk weight, include the credit equivalent amount of financial assets sold with recourse (not
eligible for the ratings-based approach) that, if they were
carried as assets on the balance sheet, would meet the
criteria for the 20 percent risk weight category as
described in the instructions for Risk-Weighted Assets
and for Schedule HC-R, items 34 through 42, above.
Also include in column D the credit equivalent amount of
those recourse arrangements to which the ratings-based
approach applies that are rated in the highest or second
highest investment grade category, e.g., AAA or AA, in
the case of long-term ratings, or in the highest rating
category, e.g., A-1 or P-1, in the case of short-term
ratings.
In column E—50% risk weight, include the credit equivalent amount of financial assets sold with recourse (not
eligible for the ratings-based approach) that, if they were
carried as assets on the balance sheet, would meet the
criteria for the 50 percent risk weight category as
described in the instructions for Risk-Weighted Assets
and for Schedule HC-R, items 34 through 42, above.
Also include in column E the credit equivalent amount of
those recourse arrangements to which the ratings-based
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September 2013

approach applies that are rated in the third highest
investment grade category, e.g., A, in the case of longterm ratings, or in the second highest rating category,
e.g., A-2 or P-2, in the case of short-term ratings.
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 52 All other off-balance sheet liabilities.
Report in column A the notional amount of all other
off-balance sheet liabilities reported in Schedule HC-L,
item 9, that are covered by the risk-based capital guidelines. Also include in column A the notional amount of
written option contracts that act as financial guarantees,
which have been reported as derivatives in Schedule HC-L, item 11, but are treated as direct credit
substitutes rather than derivatives for risk-based capital
purposes. Also include in column A the amount of those
credit derivatives reported in Schedule HC-L, item 7, that
under Federal Reserve supervisory guidance, are covered
by the risk-based capital standards, but have not been
included in any of the preceding items in the Derivatives
and Off-Balance Sheet Items section of Schedule HC-R.
However, exclude from column A the amount of credit
derivatives classified as trading that are subject to the
market risk capital guidelines (report in Schedule HC-R,
item 54) and credit derivatives purchased by the bank
holding company that are recognized as guarantees of an
asset or off-balance sheet exposure under the risk-based
capital guidelines, i.e., credit derivatives on which the
bank holding company is the beneficiary (report the
guaranteed asset or exposure in Schedule HC-R in the
appropriate balance sheet or off-balance sheet category
— e.g., item 39, “Loans and leases, net of unearned
income” — and in the risk weight category applicable to
the derivative counterparty — e.g., column D, 20 percent
— rather than the risk weight category applicable to the
obligor of the guaranteed asset). Also exclude from
column A the notional amount of standby letters of credit
issued by another depository institution, a Federal Home
Loan Bank, or any other entity on behalf of the reporting
bank holding company that are reported in Schedule
HC-L, item 9, because these letters of credit are not
covered by the risk-based capital guidelines.
In column B, report 100 percent of the notional amount
reported in column A.
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Schedule HC-R

In column C—0% risk weight, include the credit equivalent amount of liabilities to counterparties who meet, or
that have guarantees or collateral that meets, the criteria
for the zero percent risk weight category as described in
the instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above.
In column D—20% risk weight, include the credit equivalent amount of liabilities to counterparties who meet, or
that have guarantees or collateral that meets, the criteria
for the 20 percent risk weight category as described in the
instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above.
In column E—50% risk weight, include the credit equivalent amount of liabilities to counterparties who meet, or
that have guarantees or collateral that meets, the criteria
for the 50 percent risk weight category as described in the
instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above.
In column F—100% risk weight, include the portion of
the credit equivalent amount reported in column B that is
not included in columns C through E.
Line Item 53 Unused commitments:
Line Item 53(a) With an original maturity
exceeding one year.
Report in column A the unused portion of commitments
to make or purchase extensions of credit in the form of
loans or participations in loans, lease financing receivables, or similar transactions as reflected in Schedule
HC-L, item 1, that have an original maturity exceeding
one year and are subject to the risk-based capital guidelines. Under the risk-based capital guidelines, the unused
portion of commitments (facilities) with an original
maturity of one year or less (other than eligible assetbacked commercial paper liquidity facilities) or which
are unconditionally cancellable (without cause) at any
time by the bank holding company, provided a separate
credit decision is made before each drawing, have a zero
percent conversion factor. The unused portion of such
commitments should be excluded from this item and
from item 53(b). ‘‘Original maturity’’ is defined as the
length of time between the date a commitment is issued
and the date of maturity, or the earliest date on which the
bank holding company (1) is scheduled to (and as a
normal practice actually does) review the facility to
determine whether or not it should be extended and (2)
can unconditionally cancel the commitment. Also include
HC-R-38

in column A all revolving underwriting facilities (RUFs)
and note issuance facilities (NIFs), regardless of maturity.
In the case of consumer home equity or mortgage lines of
credit secured by liens on 1-4 family residential properties, a bank holding company is deemed able to unconditionally cancel the commitment if, at its option, it can
prohibit additional extensions of credit, reduce the credit
line, and terminate the commitment to the full extent
permitted by relevant federal law. Retail credit cards and
related plans, including overdraft checking plans and
overdraft protection programs, are defined to be shortterm commitments that should be converted at zero percent and excluded from this item 53(a) if the bank holding
company has the unconditional right to cancel the line of
credit at any time in accordance with applicable law.
For commitments providing for increases in the dollar
amount of the commitment, the amount to be converted
to an on-balance sheet credit equivalent amount and risk
weighted is the maximum dollar amount that the bank
holding company is obligated to advance at any time
during the life of the commitment. This includes seasonal
commitments where the dollar amount of the commitment increases during the customer’s peak business
period. In addition, this risk-based capital treatment
applies to long-term commitments that contain shortterm options which, for a fee, allow the customer to
increase the dollar amount of the commitment. Until the
short-term option has expired, the reporting bank holding
company must convert and risk weight the amount which
it is obligated to lend if the option is exercised. After the
expiration of a short-term option which has not been
exercised, the unused portion of the original amount of
the commitment is to be used in the credit conversion
process.
• In column B, report 50 percent of the amount of unused
commitments reported in column A.
• In column C–0% risk weight, include the credit equivalent amount of unused commitments for extensions of
credit to counterparties who meet, or that have guarantees or collateral that meets, the criteria for the zero
percent risk weight category as described in the instructions for Risk-Weighted Assets and for Schedule
HC-R, items 34 through 42, above.
• In column D–20% risk weight, include the credit
equivalent amount of unused commitments for extensions of credit to counterparties who meet, or that have
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

guarantees or collateral that meets, the criteria for the
20 percent risk weight category as described in the
instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above. Include commitments that have been conveyed to U.S. and other
OECD depository institutions.
• In column E–50% risk weight, include the credit
equivalent amount of unused commitments for extensions of credit to counterparties who meet, or that have
guarantees or collateral that meets, the criteria for the
50 percent risk weight category as described in the
instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above.
• In column F–100% risk weight, include the portion of
the credit equivalent amount reported in column B that
is not included in columns C through E.
Line Item 53(b) With an original maturity of one
year or less to asset-backed commercial paper
conduits.
Report in column A the unused portion of eligible
asset-backed commercial paper (ABCP) liquidity facilities with an original maturity of one year or less. Under
the risk-based capital guidelines, the unused portion of
commitments (facilities) with an original maturity of one
year or less (other than eligible ACBP liquidity facilities)
or which are unconditionally cancelable (without cause)
at any time by the bank holding company, provided a
separate credit decision is made before each drawing,
have a zero percent conversion factor. The unused portion of such commitments should be excluded from this
item.
• In column B, report 10 percent of the amount of unused
commitments reported in column A.
• In column C–0% risk weight, include the credit equivalent amount of unused eligible ABCP liquidity facilities to counterparties who meet, or that have guarantees
or collateral that meets, the criteria for the zero percent
risk weight category as described in the instructions for
Risk-Weighted Assets and for Schedule HC-R, items
34 through 42, above.
• In column D–20% risk weight, include the credit
equivalent amount of unused eligible ABCP liquidity
facilities to counterparties who meet, or that have
guarantees or collateral that meets, the criteria for the
20 percent risk weight category as described in the
FR Y-9C
Schedule HC-R

September 2013

instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above.
• In column E–50% risk weight, include the credit
equivalent amount of unused eligible ABCP liquidity
facilities to counterparties who meet, or that have
guarantees or collateral that meets, the criteria for the
50 percent risk weight category as described in the
instructions for Risk-Weighted Assets and for Schedule HC-R, items 34 through 42, above.
• In column F–100% risk weight, include the portion of
the credit equivalent amount reported in column B that
is not included in columns C through E.
Line Item 54 Derivative contracts.
Report in column B the credit equivalent amount of
derivative contracts covered by the risk-based capital
guidelines. Under these guidelines, the maximum risk
weight to be applied to the credit equivalent amount of
any derivative contract is 50 percent. Include credit
derivative contracts held for trading purposes and subject
to the market risk capital guidelines. However, exclude
all other credit derivative contracts, which, if covered by
the risk-based capital standards in accordance with Federal Reserve supervisory guidance, should be reported in
one of the preceding items in the Derivatives and OffBalance Sheet Items section of Schedule HC-R.
The credit equivalent amount of a bank holding company’s
derivative contract is the sum of its current credit exposure reported in Schedule HC-R, memorandum item 1,
plus the potential future exposure over the remaining life
of the derivative contract (regardless of its current credit
exposure, if any). The current credit exposure of a
derivative contract is (1) the fair value of the contract
when that fair value is positive and (2) zero when the fair
value of the contract is negative or zero. The potential
future credit exposure of a contract, which is based on the
type of contract and the contract’s remaining maturity, is
determined by multiplying the notional principal amount
of the contract by the appropriate credit conversion factor
from the chart presented below. The notional principal
amounts of the reporting bank holding company’s derivatives that are subject to the risk-based capital requirements
are reported in Schedule HC-R, Memorandum items 2(a)
through 2(g)(2).
Under the risk-based capital standards and for purposes
of Schedule HC-R, the existence of a legally enforceable
HC-R-39

Schedule HC-R

Equity
contracts

Precious
metals
contracts
(except
gold)

Other
commodity
contracts

1.0%

6.0%

7.0%

10.0%

0.5%

5.0%

8.0%

7.0%

12.0%

1.5%

7.5%

10.0%

8.0%

15.0%

Remaining maturity

Interest
rate
contracts

Foreign
exchange
and gold
contracts

One year or less . . . . . . . . . . . . . . . . . . . . . . . . . . .

0.0%

More than one year through five years . . .
More than five years . . . . . . . . . . . . . . . . . . . . . .

bilateral netting agreement between the reporting bank
holding company and a counterparty may be taken
into consideration when determining both the current
credit exposure and the potential future exposure of
derivative contracts. For further information on the
treatment of bilateral netting agreements covering derivative contracts, refer to the instructions for Schedule HC-R, Memorandum item 1, and the risk-based
capital standards.
In column C—0% risk weight, include the credit equivalent amount of derivative contracts. with counterparties
who meet, or that have guarantees or collateral that
meets, the criteria for the zero percent risk weight
category as described in the instructions for RiskWeighted Assets and for Schedule HC-R, items 34
through 42, above.
In column D—20% risk weight, include the credit equivalent amount of derivative contracts with counterparties
who meet, or that have guarantees or collateral that
meets, the criteria for the 20 percent risk weight category
as described in the instructions for Risk-Weighted Assets
and for Schedule HC-R, items 34 through 42, above.
In column E—50% risk weight, include the portion of the
credit equivalent amount reported in column B that is not
included in columns C and D.

Line Item 58 Market risk equivalent assets.

Totals

(2) With the intent of benefiting from actual or expected
short-term price movements;

Line Item 55 Total assets, derivatives, and
off-balance sheet items by risk weight category.
Report the sum of items 43 through 54 for each column
(columns C through F).
Line Item 56 Risk weight factor.
Line Item 57 Risk-weighted assets by risk weight
category.
For each of columns C through F, multiply the amount in
item 55 by the risk weight factor specified for that
column in item 56.
HC-R-40

Report the amount of the bank holding company’s market risk equivalent assets. For further background information, bank holding companies should refer to the
discussion of ‘‘Bank Holding Companies That are subject to the Market Risk Capital Rules’’ in the RiskWeighted Assets section of these instructions and the
Federal Reserve’s capital standards for specific instructions on the calculation of the measure for market risk.
A bank holding company’s measure for market risk for
its covered positions is the sum of its value-at-risk
(VAR)-based, stressed VaR-based, incremental risk, and
comprehensive risk capital requirements plus its specific
risk add-ons and any capital requirement for de minimis
exposures. A bank holding company’s market risk equivalent assets equal its measure for market risk multiplied by
12.5 (the reciprocal of the minimum 8.0 percent capital
ratio).
A covered position is a trading asset or trading liability
(whether on- or off-balance sheet), as reported on Schedule HC-D, that is held for any of the following reasons:
(1) For the purpose of short-term resale;

(3) To lock in arbitrage profits; or
(4) To hedge another covered position.
Additionally, the trading asset or trading liability must be
free of any restrictive covenants on its tradability or the
bank holding company is able to hedge the material risk
elements of the trading asset or trading liability in a
two-way market. A covered position also includes a
foreign exchange or commodity position, regardless of
whether the position is a trading asset or trading liability
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

(excluding structural foreign currency positions if supervisory approval has been granted to exclude such positions).
A covered position does not include:
(1) An intangible asset (including any servicing asset);
(2) A hedge of a trading position that is outside the scope
of the bank holding company’s hedging strategy
(required by the market risk capital rules);
(3) Any position that, in form or substance, acts as a
liquidity facility that provides support to assetbacked commercial paper;

guidelines, letters, or instructions issued by the Federal
Reserve. The entire amount of the ATRR equals the
ATRR related to loans and leases held for investment
(which is reported in Schedule HI-B, part II, memorandum item 1) plus the ATRR for assets other than loans
and leases held for investment.
Line Item 62 Total risk-weighted assets.
Report the amount derived by subtracting items 60 and
61 from item 59.

Memoranda

(4) A credit derivative recognized as a guarantee for
risk-weighted asset calculation purposes under the
risk-based capital rules for credit risk;

Line Item M1 Current credit exposure across all
derivative contracts covered by the risk-based
capital standards.

(5) An equity position that is not publicly traded (other
than a derivative that references a publicly traded
equity);

Report the total current credit exposure amount for all
interest rate, foreign exchange, commodity, and equity
derivative contracts covered by the risk-based capital
standards after considering applicable legally enforceable
bilateral netting agreements. Bank holding companies that are subject to the market risk capital guidelines
should exclude all covered positions subject to these
guidelines, except for foreign exchange derivatives that
are outside of the trading account and all over-the-counter
(OTC) derivatives. Foreign exchange derivatives that are
outside of the trading account and all OTC derivatives
continue to have a counterparty credit risk capital charge
and, therefore, a current credit exposure amount for these
derivatives should be reported in this item.

(6) A position held with the intent to securitize; or
(7) A direct real estate holding.
Line Item 59 Risk-weighted assets before
deductions for excess allowance for loan and lease
losses and allocated transfer risk reserve.
Report the sum of item 57, columns C through F, and
item 58.
Line Item 60 LESS: Excess allowance for loan and
lease losses.
Report the amount, if any, by which the bank holding
company’s allowance for loan and lease losses exceeds
1.25 percent of the bank holding company’s gross riskweighted assets. The amount to be reported in this item is
Schedule HC, item 4(c), less Schedule HI-B, part II,
memorandum item 1, plus Schedule HC-G, item 3, less
Schedule HC-R, item 14.
Line Item 61 LESS: Allocated transfer risk
reserve.
Report the entire amount of any allocated transfer risk
reserve the reporting bank holding company is required
to establish and maintain as specified in Section 905(a) of
the International Lending Supervision Act of 1983, in the
Federal Reserve’s regulation implementing the Act (Subpart D of Federal Reserve Regulation K), and in any
FR Y-9C
Schedule HC-R

September 2013

Include the current credit exposure arising from credit
derivative contracts where the bank holding company is
the protection purchaser (beneficiary) and the credit
derivative contract is either (a) defined as a covered
position under the market risk rule or (b) not defined as a
covered position under the market risk rule and is not
recognized as a guarantee for risk-based capital purposes.
The following types of derivative contracts are not
covered by the risk-based capital standards:
(1) interest rate, foreign exchange, equity, commodity
and other derivative contracts traded on exchanges
that require daily payment of variation margin,
(2) foreign exchange contracts with an original maturity
of fourteen calendar days or less, and
(3) all written option contracts except for those that are,
in substance, financial guarantees.
HC-R-41

Schedule HC-R

Purchased options held by the reporting bank holding
company that are traded on an exchange are covered by
the risk-based capital standards unless such options are
subject to a daily variation margin. Variation margin is
defined as the gain or loss on open positions, calculated
by marking to market at the end of each trading day. Such
gain or loss is credited or debited by the clearing house to
each clearing member’s account, and by members to
their customers’ accounts.
If a written option contract acts as a financial guarantee,
then it will be treated as a direct credit substitute for
risk-based capital purposes and the notional amount
of the option should be included in Schedule HC-R,
item 52, column A, as an ‘‘other off-balance sheet
liability.’’ An example of such a contract occurs when the
reporting bank holding company writes a put option to a
second institution which has a loan to a third party. The
strike price would be the equivalent of the par value of
the loan. If the credit quality of the loan deteriorates,
thereby reducing the value of the loan to the second
institution, the reporting bank holding company would be
required by the second institution to take the loan onto its
books.
Current credit exposure (sometimes referred to as the
placement cost) is the fair value of a contract when that
fair value is positive. The current credit exposure is zero
when the fair value is negative or zero. Current credit
exposure should be derived as follows: Determine whether
a legally enforceable bilateral netting agreement is in
place between the reporting bank holding company and a
counterparty. If such an agreement is in place, the fair
values of all applicable derivative contracts with that
counterparty that are included in the netting agreement
are netted to a single amount. Next, for all other contracts
covered by the risk-based capital standards that have
positive fair values, the total of the positive fair values is
determined. Then, report in this item the sum of (i) the
net positive fair values of applicable derivative contracts
subject to legally enforceable bilateral netting agreements and (ii) the total positive fair values of all other
contracts covered by the risk-based capital standards.
The current credit exposure reported in this item is a
component of the credit equivalent amount of derivative
contracts that is to be reported in Schedule HC-R,
item 54, column B.
Consistent with the risk-based capital guidelines, if a bilateral netting agreement covers off-balance sheet derivaHC-R-42

tive contracts that are normally not covered by the riskbased capital standards (e.g., foreign exchange contracts
with an original maturity of 14 calendar days or less and
contracts traded on exchanges that require daily payment
of variation margin), the reporting bank holding company
may elect to consistently either include or exclude the fair
values of all such derivative contracts when determining
the net current credit exposure for that agreement.
The definition of a legally enforceable bilateral netting
agreement for purposes of this item is the same as that set
forth in the risk-based capital rules. These rules require a
written bilateral netting contract that creates a single
legal obligation covering all included individual contracts and that does not contain a walkaway clause. The
bilateral netting agreement must be supported by a
written and reasoned legal opinion representing that an
organization’s claim or obligation, in the event of a legal
challenge, including one resulting from default, insolvency, bankruptcy, or similar circumstances, would be
found by the court and administrative authorities of all
relevant jurisdictions to be the net sum of all positive and
negative fair values of contracts included in the bilateral
netting contract.
Line Item M2 Notional principal amounts of
derivative contracts.
Report in the appropriate subitem and column the
notional amount or par value of all derivative contracts,
including credit derivatives, that are subject to the riskbased capital requirements for derivatives. Such contracts include swaps, forwards, and purchased options.
Report notional amounts and par values in the column
corresponding to the contract’s remaining term to maturity from the report date. Remaining maturities are to be
reported as (1) one year or less in column A, (2) over one
year through five years in column B, or (3) over five
years in column C.
Do not report the notional amount for single currency
interest rate swaps in which payments are made based
upon two floating rate indices, so-called floating/floating
or basis swaps; foreign exchange contracts with an
original maturity of 14 days or less; and futures contracts.
The notional amount or par value to be reported for an
off-balance-sheet derivative contract with a multiplier
component is the contract’s effective notional amount or
par value. (For example, a swap contract with a stated
notional amount of $1,000,000 whose terms call for
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

quarterly settlement of the difference between 5% and
LIBOR multiplied by 10 has an effective notional amount
of $10,000,000.)
The notional amount to be reported for an amortizing
derivative contract is the contract’s current (or, if appropriate, effective) notional amount. This notional amount
should be reported in the column corresponding to the
contract’s remaining term to final maturity.
For descriptions of ‘‘interest rate contracts,’’ ‘‘foreign
exchange contracts,’’ ‘‘commodity and other contracts,’’
and ‘‘equity derivative contracts,’’ refer to the instructions for Schedule HC-L, item 11. For a description of
‘‘credit derivative contracts,’’ refer to the instructions for
Schedule HC-L, item 7.
Line Item M2(a)

Interest rate contracts.

Report the remaining maturities of interest rate contracts
that are subject to risk-based capital requirements.

Line Item M2(g) Credit derivative contracts:
Purchased credit protection that (a) is a covered
position under the market risk rule or (b) is not a
covered position under the market risk rule and is
not recognized as a guarantee for risk-based capital
purposes.
Report in the appropriate subitem the remaining maturities of credit derivative contracts where the bank holding
company is the protection purchaser (beneficiary) and the
credit derivative contract is either (a) defined as a covered position under the market risk rule or (b) not defined
as a covered position under the market risk rule and is not
recognized as a guarantee for risk-based capital purposes.
Bank holding companies should report the full gross
notional amount of all such credit derivative contracts in
the appropriate subitem.
Line Item M2(g)(1)

Investment grade.

Report the remaining maturities of foreign exchange
contracts that are subject to risk-based capital
requirements.

Report the remaining maturities of those credit derivative
contracts described in Schedule HC-R, Memorandum
item 2(g), above, where the underlying reference asset is
rated investment grade or, if not rated, is the equivalent of
investment grade under the bank holding company’s
internal credit rating system.

Line Item M2(c)

Line Item M2(g)(2)

Line Item M2(b)

Foreign exchange contracts.

Gold contracts.

Report the remaining maturities of gold contracts that are
subject to risk-based capital requirements.
Line Item M2(d)

Other precious metals contracts.

Report the remaining maturities of other precious metals
contracts that are subject to risk-based capital requirements. Report all silver, platinum, and palladium contracts.
Line Item M2(e)

Other commodity contracts.

Report the remaining maturities of other commodity
contracts that are subject to risk-based capital requirements. For contracts with multiple exchanges of principal, notional amount is determined by multiplying the
contractual amount by the number of remaining payments (i.e., exchanges of principal) in the derivative
contract.
Line Item M2(f)

Equity derivative contracts.

Report the remaining maturities of equity derivative
contracts that are subject to risk-based capital requirements.
FR Y-9C
Schedule HC-R

September 2013

Subinvestment grade.

Report the remaining maturities of those credit derivative
contracts described in Schedule HC-R, Memorandum
item 2(g), above, where the underlying reference asset is
rated below investment grade, i.e., subinvestment grade,
or, if not rated, is the equivalent of below investment
grade under the bank holding company’s internal credit
rating system.
Line Item M3 Preferred stock (including related
surplus) eligible for inclusion in Tier 1 capital.
Line Item M3(a) Noncumulative perpetual
preferred stock (included and reported in ‘‘Total
equity capital,’’ on Schedule HC).
Report all noncumulative perpetual preferred stock
included and reported in ‘‘Total equity capital,’’ on
Schedule HC that is eligible for inclusion in Tier 1
capital. Report all amounts net of any noncumulative
perpetual preferred stock included in treasury stock. Also
report noncumulative perpetual preferred stock net of the
offsetting debit to the liability recorded by the reporting
bank holding company in connection with its ESOP debt
HC-R-43

Schedule HC-R

to the extent that the proceeds of the borrowings were
used to purchase the holding company’s or its consolidated subsidiaries’ perpetual preferred stock.
Line Item M3(b)

Not applicable.

Line Item M3(c) Other noncumulative preferred
stock eligible for inclusion in Tier 1 capital (e.g.
REIT preferred securities) (included in Schedule
HC, item 27(b).
Report all other noncumulative preferred stock included
and reported in Schedule HC, item 27(b), ‘‘Noncontrolling (minority) interests in consolidated subsidiaries,’’
that is eligible for inclusion in tier 1 capital. Include
instruments such as preferred securities issued by real
estate investment trusts (REITs). REITs are special purpose entities that hold real estate related assets and issue
preferred stock that pay dividends distributing most of
the REIT’s income to investors. Such income is taxed as
income to the investors rather than the REIT.
Line Item M3(d) Other cumulative preferred stock
eligible for inclusion in Tier 1 capital (excluding
trust preferred securities) (included in Schedule
HC, item 20 or 27(b).
Report all other cumulative preferred stock included and
reported in Schedule HC, item 20, ‘‘Other liabilities’’ or
item 27(b), ‘‘Noncontrolling (minority) interests in consolidated subsidiaries,’’ that is eligible for inclusion in
Tier 1 capital. Include other cumulative preferred stock
that is eligible for inclusion in Tier 1 capital but is not
included in line item M8(c). Exclude instruments generally known as trust preferred securities that are issued by
consolidated special purpose entities and reported in
Schedule HC, item 19(b). Also exclude notes payable to
unconsolidated special purpose entities that issue trust
preferred securities.
Line Item M4 Offsetting debit to the liability (i.e.,
the contra account) for Employee Stock Ownership
Plan (ESOP) debt guaranteed by the reporting
bank holding company.
Report in this item the total dollar amount of the offsetting debit to the liability (i.e., the equity contra account)
for an Employee Stock Ownership Plan (ESOP) debt
implicitly or explicitly guaranteed by the reporting bank
holding company. This amount should be reduced as
the guaranteed debt is amortized. When an ESOP borrows
money and that debt is guaranteed by the employer bank
HC-R-44

holding company, the obligation of the ESOP is to be
reported as a liability on the books of the employer (i.e.,
the reporting bank holding company). The offsetting
debit to that liability is to be reported in this item. As no
real expansion of equity has occurred, this offsetting
debit is to be reported by the reporting bank holding
company as a reduction of shareholders’ equity and,
for purposes of this report, included in Schedule HC,
item 26(c), ‘‘Other equity capital components,’’ as well
as being separately reported in this item.
Line Item M5 Treasury stock (including offsetting
debit to the liability for ESOP debt).
Report the amount of treasury stock in the form of
perpetual preferred stock in memorandum item 5(a)
and in the form of common stock in memorandum
item 5(b). These amounts are also reported in Schedule HC, item 26(c), ‘‘Other equity capital components.’’
The amounts reported in memorandum items 5(a) and
5(b) should include the amount of the offsetting debit
to the liability recorded by the reporting bank holding
company in connection with its ESOP’s debt (and
reported separately in memorandum item 4 above). The
offsetting debit should be allocated based on what type of
stock the ESOP purchased with the proceeds of the
borrowings.
For example, if the holding company’s ESOP uses the
proceeds of its borrowings to purchase the perpetual
preferred stock of the bank holding company or its
consolidated subsidiaries, then the amount of the offsetting debit to the liability recorded for that debt should
be included in memorandum item 5(a). If, however,
the holding company’s ESOP uses the proceeds of its
borrowings to purchase the common stock of the bank
holding company or its consolidated subsidiaries, then
the amount of the offsetting debit to the liability recorded
for that debt should reported in memorandum
item 5(b).
Line Item M6 Market risk equivalent assets
attributable to specific risk.
NOTE: Memorandum item 6 is applicable only to bank
holding companies that are subject to the market risk
capital guidelines.
Report the amount of the bank holding company’s market risk equivalent assets attributable to specific risk,
included in Schedule HC-R, item 58, ‘‘Market risk
Schedule HC-R

FR Y-9C
September 2013

Schedule HC-R

equivalent assets.’’ Specific risk refers to changes in the
market value of specific positions due to factors other
than broad market movements and includes event and
default risk. For further background information, bank
holding companies should refer to the discussion of
‘‘Bank holding companies that are subject to the market
risk capital guidelines’’ in the Risk-Weighted Assets
section of these instructions, the line item instructions for
Schedule HC-R, item 58, and the capital guidelines for
specific instructions on the calculation of the measure of
market risk.
Line Item M7

Not applicable.

Line Item M8 Restricted core capital elements
included in Tier 1 capital.
Report in the appropriate sub-item components of
restricted core capital elements that are eligible for
inclusion in tier 1 capital as determined in the section,
‘‘Reporting of Qualifying Restricted Core Capital Elements,’’ described above.
Line Item M8(a) Qualifying Class B
noncontrolling (minority) interest.
Report that portion of Class B noncontrolling (minority)
interest that is eligible for inclusion in Tier 1 capital as
determined in the section, ‘‘Reporting of Qualifying
Restricted Core Capital Elements,’’ described above
(included in Schedule HC, item 27(b) and Schedule
HC-R, item 6(b)). Class B noncontrolling interest is
defined as cumulative perpetual preferred stock directly
issued by a consolidated subsidiary that is a U.S. depository institution or foreign bank, not attributable, directly
or indirectly, to the parent bank holding company. Report
the full amount of qualifying Class B noncontrolling
(minority) interest that the bank holding company has
outstanding that is includible in Tier 1 capital under the
limits effective as of March 31, 2011.
Line Item M8(b) Qualifying Class C
noncontrolling (minority) interest.
Report that portion of Class C noncontrolling (minority)
interest that is eligible for inclusion in Tier 1 capital as
determined in the section, ‘‘Reporting of Qualifying
Restricted Core Capital Elements,’’ described above
(included in Schedule HC, item 27(b) and Schedule
HC-R, item 6(b)). Class C noncontrolling interest is
defined as common stockholders’ equity or perpetual
preferred stock issued by a consolidated subsidiary that is
FR Y-9C
Schedule HC-R

September 2013

neither a U.S. depository institution nor a foreign bank,
not attributable, directly or indirectly, to the parent bank
holding company. Report the full amount of qualifying
Class C noncontrolling (minority) interest that the bank
holding company has outstanding that is includible in
Tier 1 capital under the limits effective as of March 31,
2011.
Line Item M8(c)
preferred stock.

Qualifying cumulative perpetual

Report that portion of cumulative perpetual preferred
stock that is eligible for inclusion in Tier 1 capital as
determined in the section, ‘‘Reporting of Qualifying
Restricted Core Capital Elements,’’ described above
(included in Schedule HC, item 27(a) and Schedule
HC-R, item 1). Cumulative perpetual preferred stock is
perpetual preferred stock for which dividends may be
deferred, and if deferred accumulate to future periods and
must be paid before the payment of dividends on any
subordinated securities (e.g., common stock). It includes
those cumulative issues of preferred stock that automatically convert into common stock at a stated date. Report
all amounts net of any cumulative perpetual preferred
stock included in treasury stock. Also report cumulative
perpetual preferred stock net of the offsetting debit to the
liability recorded by the reporting bank holding company
in connection with its ESOP debt to the extent that the
proceeds of the borrowings were used to purchase the
holding company’s or its consolidated subsidiaries’ perpetual preferred stock.
Line Item M8(d)
securities.

Qualifying trust preferred

Report that portion of trust preferred securities that is
eligible for inclusion in Tier 1 capital as determined in
the section, ‘‘Reporting of Qualifying Restricted Core
Capital Elements,’’ described above (included in Schedule HC, item 19(b) and Schedule HC-R, item 6(b)). For
special purpose entities that issue trust preferred securities and are not consolidated, bank holding companies
should report the amount of the notes payable to the
unconsolidated subsidiary, net of the bank holding
company’s investment in the special purpose entity,
which is eligible for inclusion in Tier 1 capital. Report
the full amount of qualifying trust preferred securities
that the bank holding company is allowed to include in
Tier 1 capital under the quantitative limits effective as of
March 31, 2011.
HC-R-45

Schedule HC-R

Line Item M9 Goodwill net of any associated
deferred tax liability.

+ HC-R, memoranda item 8(d), ‘‘Qualifying trust preferred securities’’

Report the carrying amount of goodwill reported in
Schedule HC, item 10(a), net of any deferred tax liability
associated with this goodwill (net amount included in
Schedule HC-R, item 7(a)).

= Total Qualifying Restricted Core Capital Elements

Line Item M10 Ratio of qualifying restricted core
capital elements to total core capital elements less
(goodwill net of any associated deferred tax
liability).
Report the ratio of qualifying restricted core capital
elements to total qualifying core capital elements less
goodwill (net of any associated deferred tax liability) as a
percentage, rounded to two decimal places. This ratio
should be determined based on the new tighter limits
effective as of March 31, 2011. The ratio is calculated as
follows:
Ratio for Non-Internationally Active Bank Holding
Companies Subject to the 25 Percent Limit, and for
Internationally Active Bank Holding Companies Subject to the 15 Percent Limit
Numerator of the Restricted Core Capital Elements
Ratio for Non-Internationally Active BHCs Subject to the
25 Percent Limit, and for Internationally Active BHCs
Subject to the 15 Percent Limit:
HC-R, memoranda item 8(a), ‘‘Qualifying Class B noncontrolling (minority) interest’’
+ HC-R, memoranda item 8(b), ‘‘Qualifying Class C
noncontrolling (minority) interest’’
+ HC-R, memoranda item 8(c), ‘‘Qualifying cumulative
perpetual preferred stock’’

HC-R-46

Denominator of the Restricted Core Capital Elements
Ratio for Non-Internationally Active BHCs Subject to the
25 Percent Limit, and for Internationally Active BHCs
Subject to the 15 Percent Limit:
HC-R, item 1, ‘‘Total equity capital (from Schedule HC,
item 27(a))’’
+ HC-R, item 6(a), ‘‘Qualifying Class A noncontrolling
(minority) interests in consolidated subsidiaries’’
+ HC-R, item 6(b), ‘‘Qualifying restricted core capital
elements (other than cumulative perpetual preferred
stock)’’
+ HC-R, item 6(c), ‘‘Qualifying mandatory convertible
preferred securities of internationally active bank holding
companies’’
- HC-R, item 2, ‘‘Net unrealized gains (losses) on
available-for-sale securities (if gain, report as a positive
value; if a loss report as a negative value)’’
- HC-R, item 3, ‘‘Net unrealized loss on available-forsale equity securities (report loss as a positive value)’’
- HC-R, item 4, ‘‘Accumulated net gains (losses) on cash
flow hedges (if a gain, report as a positive value; if a loss,
report as a negative value)’’
- HC-R, item 5, ‘‘LESS: Nonqualifying perpetual preferred stock’’
- HC-R, memoranda item 9, ‘‘Goodwill net of any
associated deferred tax liability’’
= Total Qualifying Core Capital Elements

Schedule HC-R

FR Y-9C
September 2013

LINE ITEM INSTRUCTIONS FOR

Servicing, Securitization,
and Asset Sale Activities
Schedule HC-S

General Instructions
Schedule HC-S should be completed on a fully consolidated basis. Schedule HC-S includes information on
1–4 family residential mortgages and other financial
assets serviced for others (in Memorandum items 2(a),
2(b), and 2(c)). Schedule HC-S also includes information
on assets that have been securitized or sold and are not
reportable on the balance sheet (Schedule HC), except
for credit-enhancing interest-only strips (which are
reported in item 2(a) of this schedule), subordinated
securities and other enhancements (which are reported in
items 2(b), 2(c), and 9 and Memorandum items 3(a)(1)
and (2)), and seller’s interests (which are reported in
items 6(a) and 6(b)).

Column Instructions
Column A, 1–4 Family Residential Loans: 1–4 family residential loans are permanent closed-end loans
secured by first or junior liens on 1–to–4 family residential properties as defined for Schedule HC-C,
items 1(c)(2)(a) and 1(c)(2)(b).
Column B, Home Equity Lines: Home equity lines
are revolving, open-end lines of credit secured by1– to–4
family residential properties as defined for Schedule HC-C, item 1(c)(1).
Column C, Credit Card Receivables: Credit card
receivables are extensions of credit to individuals for
household, family, and other personal expenditures arising from credit cards as defined for Schedule HC-C,
item 6(a).
Column D, Auto Loans: Auto loans are loans to
individuals for the purpose of purchasing private passenger vehicles, including minivans, vans, sport-utility vehicles, pickup trucks, and similar light trucks for personal
use, as defined for Schedule HC-C, item 6(c).
FR Y-9C
Schedule HC-S June 2011

Column E, Other Consumer Loans: Other consumer
loans are loans to individuals for household, family,
and other personal expenditures as defined for Schedule HC-C, items 6(b) and 6(d).
Column F, Commercial and Industrial Loans: Commercial and industrial loans are loans for commercial and
industrial purposes to sole proprietorships, partnerships,
corporations, and other business enterprises, whether
secured (other than by real estate) or unsecured, singlepayment or installment, as defined for Schedule HC-C,
item 4.
Column G, All Other Loans, All Leases, and All Other
Assets: All other loans are loans that cannot properly
be reported in Columns A through F of this schedule as
defined for Schedule HC-C, items 1(a), 1(b), 1(d), 1(e), 2,
3, and 7 through 9. All leases are all lease financing
receivables as defined for Shedule HC-C, item 10. All
other assets are all assets other than loans and leases, e.g.,
securities.
For purposes of items 1 through 10 of Schedule HC-S on
bank securitization activities and other securitization
facilities, information about each separate securitization
should be included in only one of the seven columns of
this schedule. The appropriate column for a particular
securitization should be based on the predominant type of
loan, lease, or other asset included in the securitization
and this column should be used consistently over time.
For example, a securitization may include auto loans to
individuals and to business enterprises. If these auto
loans are predominantly loans to individuals, all of the
requested information about this securitization should be
included in Column D, Auto Loans.

Definitions
For purposes of this schedule, the following definitions
of terms are applicable.
HC-S-1

Schedule HC-S

Recourse or other seller-provided credit enhancement
means an arrangement in which the reporting institution
retains, in form or in substance, any risk of credit loss
directly or indirectly associated with a transferred (sold)
asset that exceeds its pro rata claim on the asset. It
also includes a representation or warranty extended by
the reporting institution when it transfers an asset, or
assumed by the institution when it services a transferred
asset, that obligates the institution to absorb credit losses
on the transferred asset. Such an arrangement typically
exists when the institution transfers assets and agrees to
protect purchasers or some other party, e.g., investors in
securitized assets, from losses due to default by or
nonperformance of the obligor on the transferred assets
or some other party. The reporting institution provides
this protection by retaining:
(1) an interest in the transferred assets, e.g., creditenhancing interest-only strips, ‘‘spread’’ accounts,
subordinated interests or securities, collateral invested
amounts, and cash collateral accounts, that absorbs
losses, or
(2) an obligation to repurchase the transferred assets
in the event of a default of principal or interest on the
transferred assets or any other deficiency in the performance of the underlying obligor or some other party.
Credit-enhancing interest-only strip, as defined in the
regulatory capital standards, means an on-balance sheet
asset that, in form or in substance: (i) represents the
contractual right to receive some or all of the interest due
on transferred assets; and (ii) exposes the holding company to credit risk directly or indirectly associated with
the transferred assets that exceeds a pro rata share of the
holding company’s claim on the assets, whether through
subordination provisions or other credit enhancement
techniques. Credit-enhancing interest-only strips include
other similar ‘‘spread’’ assets and can be either retained
or purchased.
Subordinated interests and subordinated securities
retained by the institution when it securitizes assets
expose the institution to more than its pro rata share of
loss and thus are considered a form of credit enhancement to the securitization structure.
Liquidity facility means any arrangement, including servicer cash advances, in which the reporting institution is
HC-S-2

obligated to provide funding to a securitization structure
to ensure investors of timely payments on issued securities, e.g., by smoothing timing differences in the receipt
of interest and principal payments on the underlying
securitized assets, or to ensure investors of payments in
the event of market disruptions. Advances under such a
facility are typically reimbursed from subsequent collections by the securitization structure and are not subordinated to other claims on the cash flows from the
underlying assets and, therefore, should generally not be
construed to be a form of credit enhancement. However,
if the advances under such a facility are subordinated to
other claims on the cash flows, the facility should be
treated as a credit enhancement for purposes of this
schedule.
Seller’s interest means the reporting institution’s ownership interest in loans that have been securitized, except an
interest that is a form of recourse or other seller-provided
credit enhancement. Seller’s interests should be reported
on Schedule HC—Balance Sheet—as securities or as
loans depending on the form in which the interest is held.
However, seller’s interests differ from the securities
issued to investors by the securitization structure. The
principal amount of a seller’s interest is generally equal
to the total principal amount of the pool of assets
included in the securitization structure less the principal
amount of those assets attributable to investors, i.e., in
the form of securities issued to investors.
Bank Securitization Activities
NOTE: After the effective date of ASC Topic 860,
Transfers and Servicing, and ASC Subtopic 810-10,
Consolidation – Overall, resulting from Accounting Standards Update (ASU) No. 2009-16 (formerly FASB Statement No. 166, Accounting for Transfers of Financial
Assets) and ASU No. 2009-17 (formerly FASB Statement No. 167, Amendments to FASB Interpretation No.
46(R)), respectively, a holding company should report
information in Schedule HC-S, items 1 through 8, only
for those securitizations for which the transferred assets
qualify for sale accounting or are otherwise not carried as
assets on the holding company’s consolidated balance
sheet. Thus, if a securitization transaction that qualified
for sale accounting prior to the effective date of ASC
Topic 860 and ASC Subtopic 810-10 must be brought
back onto the reporting holding company’s consolidated
balance sheet upon adoption of these statements, the
holding company would no longer report information
Schedule HC-S

FR Y-9C
March 2013

Schedule HC-S

about the securitization in Schedule HC-S, items 1
through 8.

Line Item Instructions
Securitization Activities
Line Item 1 Outstanding principal balance of
assets sold and securitized with servicing retained
or with recourse or other seller-provided credit
enhancements.
Report in the appropriate column the principal balance
outstanding as of the report date of loans, leases, and
other assets, which the reporting institution has sold and
securitized while:
(1) retaining the right to service these assets, or
(2) when servicing has not been retained, retaining
recourse or providing other seller-provided credit
enhancements to the securitization structure. Include
in column C the amount outstanding of any credit
card fees and finance charges that the reporting
holding company has securitized and sold in connection with its securitization and sale of credit card
receivable balances.
Exclude the principal balance of loans underlying seller’s
interests owned by the reporting institution; report the
amount of seller’s interests in Schedule HC-S, item 6.
Also exclude small business obligations transferred with
recourse under Section 208 of the Riegle Community
Development and Regulatory Improvement Act of 1994,
which are to be reported in Schedule HC-S, memorandum item 1, below.
Do not report in this item the outstanding balance of 1–4
family residential mortgages sold to the Federal National
Mortgage Association (Fannie Mae) or the Federal Home
Loan Mortgage Corporation (Freddie Mac) that the
government-sponsored agency in turn securitizes. Report
1–4 family residential mortgages sold to Fannie Mae or
Freddie Mac with recourse or other seller-provided credit
enhancements in Schedule HC-S, item 11, column A, and
report the maximum credit exposure arising from the
enhancements in item 12, column A. If servicing has
been retained on the 1–4 family residential mortgages,
report the outstanding principal balance of the mortgages
in Schedule HC-S, Memorandum item 2(a) or 2(b)
depending on whether the servicing is performed with
or without recourse or other servicer-provided credit
FR Y-9C
Schedule HC-S

March 2013

enhancements. If the reporting institution has both retained
the servicing and provided credit enhancements, report
the principal balance of the 1–4 family residential mortgages in Schedule HC-S, item 11, column A, and in
Memorandum item 2(a).
Exclude securitizations that have been accounted for as
secured borrowings because the transactions do not meet
the criteria for sale accounting under generally accepted
accounting principles. The securitized loans, leases, and
other assets should continue to be carried as assets on the
reporting institution’s balance sheet.
Line Item 2 Maximum amount of credit exposure
arising from recourse or other seller-provided credit
enhancements provided to structures reported in
item 1.
Report in the appropriate subitem the maximum contractual credit exposure remaining as of the report date under
recourse arrangements and other seller-provided credit
enhancements provided by the reporting institution to
securitization structures reported in Schedule HC-S,
item 1, above. Do not report as the remaining maximum
contractual exposure a reasonable estimate of the probable loss under the recourse arrangements or credit
enhancement provisions or the fair value of any liability
incurred under such provisions. Furthermore, do not
reduce the remaining maximum contractual exposure by
the amount of any associated recourse liability account.
Report exposure amounts gross rather than net of any tax
effects, e.g., any associated deferred tax liability.
Do not include unused portions of commitments that
function as liquidity facilities (report such unused commitments in Schedule HC-S, item 3).
Line Item 2(a) Credit enhancing interest-only
strips.
Report in the appropriate column the carrying value of
credit-enhancing interest-only strips included as securities in Schedules HC-B, as other assets in Schedule HC-F, or as trading assets in Schedule HC, item 5,
that the reporting institution has retained as credit
enhancements in connection with the securitization structures reported in Schedule HC-S, item 1, above.
Line Item 2(b) Subordinated securities and other
residual interests.
Report in the appropriate column the carrying value of
subordinated securities and other residual interests carried as on-balance sheet assets that the reporting holding
HC-S-3

Schedule HC-S

company has retained in connection with the securitization structures reported in Schedule HC-S, item 1.
Exclude retained credit-enhancing interest-only strips,
which are to be reported in Schedule HC-S item 2(a).
Line Item 2(c) Standby letters of credit and other
enhancements.
Report in the appropriate column the unused portion of
standby letters of credit and the maximum contractual
amount of recourse or other credit exposure not in the
form of an on-balance sheet asset that the reporting
holding company has provided or retained in connection
with the securitization structures reported in Schedule
HC-S, item 1.
Line Item 3 Reporting institution’s unused
commitments to provide liquidity to structures
reported in item 1.
Report in the appropriate column the unused portions of
commitments provided by the reporting institution to
thesecuritization structures reported in Schedule HC-S,
item 1, above that function as liquidity facilities.
Line Item 4 Past due loan amounts included in
item 1.
Report in the appropriate subitem the outstanding principal balance of loans, leases, and other assets reported in
Schedule HC-S, item 1, above that are 30 days or more
past due as of the report date. For purposes of determining whether a loan, lease, or other asset reported in item 1
above is past due, the reporting criteria to be used are the
same as those for columns A and B of Schedule HC-N.
Line Item 4(a) 30–89 days past due.
Report in the appropriate column the outstanding principal balance of loans, leases, and other assets reported in
Schedule HC-S, item 1, above that are 30 to 89 days past
due as of the report date.

Line Item 5 Charge-offs and recoveries on assets
sold and securitized with servicing retained or with
recourse or other seller-provided credit
enhancements (calendar year-to-date).
Report in the appropriate subitem the amount of chargeoffs and recoveries during the calendar year to date on
loans, leases, and other assets that have been sold and
securitized in the securitization structures reported in
Schedule HC-S, item 1. If a securitization is no longer
outstanding as of the report date, i.e., no amount is
reported for the securitization in Schedule HC-S, item 1,
do not report any year-to-date charge-offs and recoveries
for the securitization in Schedule HC-S, items 5(a) and
5(b).
Line Item 5(a) Charge-offs.
Report in the appropriate column the amount of loans,
leases, and other assets that have been sold and securitized by the reporting institution in the securitization
structures reported in Schedule HC-S, item 1, above that
have been charged off or otherwise designated as losses
by the trustees of the securitizations, or other designated
parties, during the calendar year-to-date.
Include in column C charge-offs or reversals of uncollectible credit card fees and finance charges that had been
capitalized into the credit card receivable balances that
have been securitized or sold.
Line Item 5(b) Recoveries.
Report in the appropriate column the amount of recoveries of previously charged-off loans, leases, and other
assets in the securitization structures reported in Schedule HC-S, item 1, above during the calendar year-to-date.
Include in column C recoveries of previously charged-off
or reversed credit card fees and finance charges that had
been capitalized into the credit card receivable balances
that had been securitized and sold.

Line Item 4(b) 90 days or more past due.

Line Item 6 Amount of ownership (or seller’s)
interests carried as securities or loans.

Report in the appropriate column the outstanding principal balance of loans, leases, and other assets reported in
Schedule HC-S, item 1, above that are 90 days or more
past due as of the report date.

Report in the appropriate subitem the carrying value of
the reporting institution’s ownership (or seller’s) interests
associated with the securitization structures reported in
Schedule HC-S, item 1, above.

HC-S-4

Schedule HC-S

FR Y-9C
March 2013

Schedule HC-S

Line Item 6(a) Securities (included in HC-B).
Report in the appropriate column the carrying value of
seller’s interests in the form of a security that are
included as available-for-sale or held-to-maturity securities in Schedule HC-B—Securities— or as trading securities in Schedule HC, item 5, ‘‘Trading assets.’’ A
seller’s interest is in the form of a security only if the
seller’s interest meets the definition of a security in ASC
Topic 320, Investments-Debt and Equity Securities (formerly FASB Statement No. 115, Accounting for Certain
Investments in Debt and Equity Securities).
Line Item 6(b) Loans (included in HC-C).
Report in the appropriate column the carrying value of
seller’s interests not in the form of a security. Such
seller’s interests are to be reported as loans and included
in Schedule HC-C—Loans and Lease Financing
Receivables.
Line Item 7 Past due loan amounts included in
interests reported in item 6(a).
Report in the appropriate subitem the outstanding principal balance of loans underlying the reporting institution’s
seller’s interests reported in Schedule HC-S, item 6(a),
above that are 30 days or more past due as of the report
date. For purposes of determining whether a loan underlying the seller’s interests reported in item 6(a) is past
due, the reporting criteria to be used are the same as those
for columns A and B of Schedule HC-N.
Line Item 7(a) 30–89 days past due.
Report in the appropriate column the outstanding principal balance of loans underlying the seller’s interests
reported in Schedule HC-S, item 6(a), above that are
30–89 days past due as of the report date.
Line Item 7(b) 90 days or more past due.
Report in the appropriate column the outstanding principal balance of loans underlying the seller’s interests
reported in Schedule HC-S, item 6(a), above that are 90
or more days past due as of the report date.
Line Item 8 Charge-offs and recoveries on loan
amounts included in interests reported in item 6(a)
(calendar year-to-date).
Report in the appropriate subitem the amount of chargeoffs and recoveries during the calendar year to date on
FR Y-9C
Schedule HC-S

June 2011

loans that had been underlying the seller’s interests
reported in Schedule HC-S, item 6(a), above.
Line Item 8(a) Charge-offs.
Report in the appropriate column the amount of loans
that had been underlying the seller’s interests reported in
Schedule HC-S, item 6(a), above that have been charged
off or otherwise designated as losses by the trustees of the
securitizations, or other designated parties, during the
calendar year-to-date.
Include in column C the amount of credit card fees and
finance charges written off as uncollectible that were
attributable to the credit card receivables included in
ownership interests reported as securities in item 6(a),
column C.
Line Item 8(b) Recoveries.
Report in the appropriate column the amount of recoveries of previously charged-off loans that had been underlying the seller’s interests reported in Schedule HC-S,
item 6(a), above during the calendar year-to-date.
Include in column C recoveries of previously charged-off
or reversed credit card fees and finance charges that had
been capitalized into the credit card receivable balances
that had been securitized and sold.

For Securitization Facilities Sponsored
By or Otherwise Established By Other
Institutions
Line Item 9 Maximum amount of credit exposure
arising from credit enhancements provided by the
reporting institution to other institutions’
securitization structures in the form of standby
letters of credit, purchased subordinated securities,
and other enhancements.
Report in the appropriate column the maximum contractual credit exposure remaining as of the report date under
credit enhancements provided by the reporting institution
to securitization structures sponsored by or otherwise
established by other institutions or entities, i.e., securitizations not reported in Schedule HC-S, item 1, above.
Report the unused portion of standby letters of credit, the
carrying value of purchased subordinated securities and
purchased credit-enhancing interest-only strips, and the
maximum contractual amount of credit exposure arising
from other on- and off-balance sheet credit enhancements
HC-S-5

Schedule HC-S

that provide credit support to these securitization structures. Do not report as the remaining maximum contractual exposure a reasonable estimate of the probable loss
under credit enhancement provisions or the fair value of
any liability incurred under such provisions. Furthermore, do not reduce the remaining maximum contractual
exposure by the amount of any associated recourse
liability account. Report exposure amounts gross rather
than net of any tax effects, e.g., any associated deferred
tax liability.
Exclude the amount of credit exposure arising from
loans, leases, and other assets that the reporting institution has sold with recourse or other seller-provided credit
enhancements to other institutions or entities, which then
securitized the loans, leases, and other assets purchased
from the reporting institution (report this exposure in
Schedule HC-S, item 12, below). Also exclude the
amount of credit exposure arising from credit enhancements provided to asset-backed commercial paper conduits (report this exposure in Schedule HC-S, Memorandum item 3(a)).
Line Item 10 Reporting institution’s unused
commitments to provide liquidity to other
institutions’ securitization structures.
Report in the appropriate column the unused portions of
commitments provided by the reporting bank that function as liquidity facilities to securitization structures
sponsored by or otherwise established by other institutions or entities, i.e., securitizations not reported in
Schedule HC-S, item 1, above. Exclude the amount of
unused commitments to provide liquidity to asset-backed
commercial paper conduits (report this amount in Schedule HC-S, Memorandum item 3(b)).

Asset Sales
Line Item 11 Assets sold with recourse or other
seller-provided credit enhancements and not
securitized.
Report in the appropriate column the unpaid principal
balance as of the report date of loans, leases, and other
assets, which the reporting institution has sold with
recourse or other seller-provided credit enhancements,
but which were not securitized by the reporting institution. Include loans, leases, and other assets that the
reporting institution has sold with recourse or other
seller-provided credit enhancements to other institutions
HC-S-6

or entities, whether or not the purchaser has securitized
the loans and leases purchased from the reporting institution. Include 1−4 family residential mortgages that the
reporting institution has sold to the Federal National
Mortgage Association (Fannie Mae) or the Federal Home
Loan Mortgage Corporation (Freddie Mac) with recourse
or other seller-provided credit enhancements.
Exclude small business obligations transferred with
recourse under Section 208 of the Riegle Community
Development and Regulatory Improvement Act of 1994,
which are to be reported in Schedule HC-S, Memorandum item 1, below.
Line Item 12 Maximum amount of credit exposure
arising from recourse or other seller-provided credit
enhancements provided to assets reported in
item 11.
Report in the appropriate column the maximum contractual credit exposure remaining as of the report date under
recourse arrangements or other seller-provided credit
enhancements provided by the reporting institution in
connection with its sales of the loans, leases, and other
assets reported in Schedule HC-S, item 11, above. Report
the unused portion of standby letters of credit, the
carrying value of retained interests, and the maximum
contractual amount of recourse or other credit exposure
arising from other on- and off-balance sheet credit
enhancements that the reporting institution has provided.
Do not report as the remaining maximum contractual
exposure a reasonable estimate of the probable loss under
the recourse arrangements or credit enhancement provisions or the fair value of any liability incurred under such
provisions. Furthermore, do not reduce the remaining
maximum contractual exposure by the amount of any
associated recourse liability account. Report exposure
amounts gross rather than net of any tax effects, e.g., any
associated deferred tax liability.

Memoranda
Line Item M1 Small business obligations
transferred with recourse under Section 208 of the
Riegle Community Development and Regulatory
Improvement Act of 1994.
Report in the appropriate subitem the outstanding principal balance of and recourse exposure on small business
loans and leases on personal property (small business
Schedule HC-S

FR Y-9C
June 2010

Schedule HC-S

obligations) which the reporting institution has transferred with recourse during the time the institution was a
‘‘qualifying institution’’ and did not exceed the retained
recourse limit set forth in banking agency regulations
implementing Section 208. Transfers of small business
obligations with recourse that were consummated during
such a time should be reported as sales for FR Y-9C
reporting purposes if the transactions are treated as sales
under generally accepted accounting principles (GAAP)
and the institution establishes a recourse liability account
that is sufficient under GAAP.
Line Item M1(a)

Outstanding principal balance.

Report the principal balance outstanding as of the report
date for small business obligations which the reporting
institution has transferred with recourse while it was a
‘‘qualifying institution’’ and did not exceed the retained
recourse limit.
Line Item M1(b) Amount of retained recourse on
these obligations as of the report date.
Report the maximum contractual amount of recourse the
reporting institution has retained on the small business
obligations whose outstanding principal balance was
reported in Schedule HC-S, Memorandum item 1(a),
above, not a reasonable estimate of the probable loss
under the recourse provision and not the fair value of the
liability incurred under this provision. Furthermore, the
remaining maximum contractual exposure should not be
reduced by the amount of any associated recourse liability account. The amount of recourse exposure to be
reported should not include interest payments the reporting institution has advanced on delinquent obligations.
For small business obligations transferred with full
(unlimited) recourse, the amount of recourse exposure to
be reported is the outstanding principal balance of the
obligations as of the report date. For small business
obligations transferred with limited recourse, the amount
of recourse exposure to be reported is the maximum
amount of principal the transferring institution would be
obligated to pay the holder of the obligations in the event
the entire outstanding principal balance of the obligations
transferred becomes uncollectible.
Line Item M2 Outstanding principal balance of
assets serviced for others.
Report in the appropriate subitem the outstanding principal balance of loans and other financial assets the reportFR Y-9C
Schedule HC-S

March 2013

ing institution services for others, regardless of whether
the servicing involves whole loans and other financial
assets or only portions thereof, as is typically the case
with loan participations. Include (1) the principal balance
of loans and other financial assets owned by others for
which the reporting institution has purchased the servicing (i.e., purchased servicing) and (2) the principal
balance of loans and other financial assets that the
reporting institution has either originated or purchased
and subsequently sold, whether or not securitized, but for
which it has retained the servicing duties and responsibilities (i.e., retained servicing). If the reporting institution services a portion of a loan or other financial asset
for one or more other parties and owns the remaining
portion of the loan or other financial asset, report only the
principal balance of the portion of the asset serviced for
others.
NOTE: After the effective date of ASC Topic 860,
Transfers and Servicing, and ASC Subtopic 810-10,
Consolidation – Overall, resulting from Accounting Standards Update (ASU) No. 2009-16 (formerly FASB Statement No. 166, Accounting for Transfers of Financial
Assets) and ASU No. 2009-17 (formerly FASB Statement No. 167, Amendments to FASB Interpretation No.
46(R)), respectively, a holding company should report in
Memorandum items 2(a) through 2(d) retained servicing
only for those transferred assets or portions of transferred
assets properly reported as sold in accordance with
applicable generally accepted accounting principles as
well as purchased servicing.

Line Item M2(a) Closed-end 1–4 family residential
mortgages serviced with recourse or other
servicer-provided credit enhancements.
Report the outstanding principal balance of closed-end
1-to-4 family residential mortgage loans (as defined for
Schedule HC-C, item 1(c)(2)) that the reporting institution services for others under servicing arrangements in
which the reporting institution also provides recourse
or other servicer-provided credit enhancements. Include
closed-end 1–to–4 family residential mortgages serviced
under regular option contracts (i.e., with recourse) with
the Federal National Mortgage Association, serviced
with recourse for the Federal Home Loan Mortgage
Corporation, and serviced with recourse under other
servicing contracts.
HC-S-7

Schedule HC-S

Line Item M2(b) Closed-end 1–4 family residential
mortgages serviced with no recourse or other
servicer-provided credit enhancements.
Report the outstanding principal balance of closed-end
1-to-4 family residential mortgage loans (as defined for
Shedule HC-C, item 1(c)(2)) that the reporting institution
services for others under servicing arrangements in which
the reporting institution does not provide recourse or
other servicer-provided credit enhancements.
Line Item M2(c)

Other financial assets.

This item should include both closed-end and open-end
1-4 family residential mortgage loans that are in process
of foreclosure. The closed-end 1-4 family residential
mortgage loans serviced for others that are in process of
foreclosure and reported in this item will have also been
included in Schedule HC-S, Memorandum items 2(a) and
2(b). The open-end 1-4 family residential mortgage loans
serviced for others that are in process of foreclosure and
reported in this item will also have been included in
Schedule HC-S, Memorandum item 2(c), if the principal
balance of such open-end mortgages and other financial
assets serviced for others is more than $10 million.

Memorandum item 2(c) is to be completed if the principal
balance of loans and other financial assets serviced for
others is more than $10 million. Report the outstanding
principal balance of loans and other financial assets,
other than closed-end 1-to-4 family residential mortgage
loans, that the reporting institution services for others.
These serviced financial assets may include, but are not
limited to, home equity lines, credit cards, automobile
loans, and loans guaranteed by the Small Business
Administration.

Line Item M3
conduits:

Line Item M2(d) 1–4 family residential mortgages
serviced for others that are in process of foreclosure
at quarter-end.

Line Item M3(a) Maximum amount of credit
exposure arising from credit enhancements
provided to conduit structures in the form of
standby letters of credit, subordinated securities,
and other enhancements.

Report the total unpaid principal balance of loans secured
by 1-4 family residential properties (as defined for Schedule HC-C, item 1(c)) serviced for others for which formal
foreclosure proceedings to seize the real estate collateral
have started and are ongoing as of quarter-end, regardless
of the date the foreclosure procedure was initiated. Loans
should be classified as in process of foreclosure according to the investor’s or local requirements. Include loans
where the servicing has been suspended in accordance
with any of the investor’s foreclosure requirements. If a
loan is already in process of foreclosure and the mortgagor files a bankruptcy petition, the loan should continue to be reported as in process of foreclosure until the
bankruptcy is resolved. Exclude loans where the foreclosure process has been completed to the extent that (a) the
investor has acquired title to the real estate, an entitling
certificate, title subject to redemption, or title awaiting
transfer to the Federal Housing Administration or the
Veterans Administration or (b) the bank reports the real
estate as “Other real estate owned” in Schedule HC,
item 7.
HC-S-8

Asset-backed commercial paper

Report the requested information on credit enhancements
and liquidity facilities provided to asset-backed commercial paper conduits in memorandum items 3(a) and 3(b),
respectively, regardless of whether the reporting holding
company must consolidate the conduit for reporting
purposes in accordance with ASC Topic 810-10, Consolidation – Overall (formerly FASB Statement No. 167,
Amendments to FASB Interpretation No. 46(R)).

Report in the appropriate subitem the maximum contractual credit exposure remaining as of the report date under
standby letters of credit, subordinated securities, and
other credit enhancements provided by the reporting
institution to asset-backed commercial paper conduit
structures. Do not report in these subitems a reasonable
estimate of the probable loss under the credit enhancement provisions or the fair value of any liability incurred
under such provisions.
Line Item M3(a)(1) Conduits sponsored by the bank,
a bank affiliate, or the holding company.
Report the unused portion of standby letters of credit, the
carrying value of subordinated securities, and the maximum contractual amount of credit exposure arising from
other credit enhancements that the reporting institution
has provided to asset-backed commercial paper conduit
structures sponsored by the reporting institution’s bank(s),
Schedule HC-S

FR Y-9C
March 2013

Schedule HC-S

an affiliate of the bank or holding company, or the
reporting holding company.
Line Item M3(a)(2) Conduits sponsored by other
unrelated institutions.
Report the unused portion of standby letters of credit, the
carrying value of subordinated securities, and the maximum contractual amount of credit exposure arising from
other credit enhancements that the reporting institution
has provided to asset-backed commercial paper conduit
structures other than those sponsored by the reporting
institution’s bank(s), an affiliate of the bank or holding company, or the reporting holding company.
Line Item M3(b) Unused commitments to provide
liquidity to conduit structures.
Report in the appropriate subitem the unused portions of
commitments provided by the reporting institution that
function as liquidity facilities to asset-backed commercial paper conduit structures. Typically, these facilities
take the form of a Backstop Line (Loan Agreement) or an
Asset Purchase Agreement. Under a backstop line, the
reporting institution advances funds to the conduit when
a draw is required under the liquidity facility. The
advance is secured by the cash flow of the underlying
asset pools. Under an asset purchase agreement, the
reporting institution purchases a specific pool of assets
from the conduit when a draw is required under the
liquidity facility. Typically, the reporting institution is
repaid from the cash flow on the purchased assets or from
the sale of the purchased pool of assets.
Line Item M3(b)(1) Conduits sponsored by the
bank, a bank affiliate, or the holding company.
Report the unused portions of commitments provided by
the reporting institution that function as liquidity facilities
to asset-backed commercial paper conduit structures
sponsored by the reporting institution’s bank(s), an affiliate of the bank or holding company, or the reporting
holding company.
Line Item M3(b)(2) Conduits sponsored by other
unrelated institutions.
Report the unused portions of commitments provided by
the reporting institution that function as liquidity facili-

FR Y-9C
Schedule HC-S

March 2013

ties to asset-backed commercial paper conduit structures
other than those sponsored by the reporting institution’s
bank(s), an affiliate of the bank or holding company, or
the reporting holding company.
Line Item M4 Outstanding credit card fees and
finance charges.
This item is to be completed by (1) holding companies
that, together with affıliated institutions, have outstanding credit card receivables that exceed $500 million as of
the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding
companies.
Outstanding credit card receivables are the sum of:
(a) Schedule HC-C, item 6(a), column A;
(b) Schedule HC-S, item 1, column C; and
(c) Schedule HC-S, item 6(a), column C.
Credit card specialty holding companies are defined as
those holding companies that on a consolidated basis
exceed 50 percent for the following two criteria:
(a) the sum of credit card loans (Schedule HC-C,
item 6(a), column A) plus securitized and sold
credit card receivables (Schedule HC-S, item 1,
column C) divided by the sum of total loans
(Schedule HC-C, item 12, column A) plus securitized and sold credit card receivables (Schedule
HC-S, item 1, column C); and
(b) the sum of total loans (Schedule HC-C, item 12,
column A) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C)
divided by the sum of total assets (Schedule HC,
item 12) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C).
Report the amount outstanding of credit card fees and
finance charges that the holding company has securitized
and sold in connection with its securitization and sale of
the credit card receivables reported in Schedule HC-S,
item 1, column C.

HC-S-9

LINE ITEM INSTRUCTIONS FOR

Variable Interest Entities
Schedule HC-V

General Instructions
A variable interest entity (VIE), as described in ASC
Topic 810, Consolidation (formerly FASB Interpretation
No. 46 (revised December 2003), Consolidation of Variable Interest Entities, as amended by FASB Statement
No. 167, Amendments to FASB Interpretation No. 46(R)),
is an entity in which equity investors do not have
sufficient equity at risk for that entity to finance its
activities without additional subordinated financial support or, as a group, the holders of the equity investment at
risk lack one or more of the following three characteristics: (a) the power, through voting rights or similar rights,
to direct the activities of an entity that most significantly
impact the entity’s economic performance, (b) the obligation to absorb the expected losses of the entity, or (c)
the right to receive the expected residual returns of the
entity.
Variable interests in a VIE are contractual, ownership, or
other pecuniary interests in an entity that change with
changes in the fair value of the entity’s net assets
exclusive of variable interests. When a holding company
or other company has a variable interest or interests in a
VIE, ASC Topic 810 provides guidance for determining
whether the holding company or other company must
consolidate the VIE. If a holding company or other
company has a controlling financial interest in a VIE, it is
deemed to be the primary beneficiary of the VIE and,
therefore, must consolidate the VIE. For further information, see the Glossary entry for ‘‘variable interest entity.’’
Schedule HC-V collects information on VIEs that have
been consolidated by the reporting holding company
because the holding company or a consolidated subsidiary is the primary beneficiary of the VIE. Schedule HC-V
should be completed on a fully consolidated basis, i.e.,
after eliminating intercompany transactions. The asset
and liability amounts to be reported in Schedule HC-V
should be the same amounts at which these assets and
FR Y-9C
Schedule HC-V

March 2013

liabilities are reported on Schedule HC, Balance Sheet,
e.g., held-to-maturity securities should be reported at
amortized cost and available-for-sale securities should be
reported at fair value.

Column Instructions
Column A, Securitization Vehicles: Securitization
vehicles include VIEs that have been created to pool and
repackage mortgages, other assets, or other credit exposures into securities that can be transferred to investors.
Column B, ABCP Conduits: Asset-backed commercial paper (ABCP) conduits include VIEs that primarily
issue externally rated commercial paper backed by assets
or other exposures.
Column C, Other VIEs: Other VIEs include VIEs
other than securitization vehicles and ABCP conduits.
For purposes of Schedule HC-V, information about each
consolidated VIE should be included in only one of the
three columns of the schedule. The column selected for a
particular consolidated VIE should be based on the
purpose and design of the VIE and this column should be
used consistently over time.
Line Item 1 Assets of consolidated variable
interest entities (VIEs) that can be used only to
settle obligations of the consolidated VIEs.
Report in the appropriate subitem and column those
assets of consolidated VIEs reported in Schedule HC,
Balance Sheet, that can be used only to settle obligations
of the same consolidated VIEs and any related allowance
for loan and lease losses. Exclude assets of consolidated
VIEs that cannot be used only to settle obligations of the
same consolidated VIEs (report such assets in Schedule
HC-V, item 3, below).
HC-V-1

Schedule HC-V

Line Item 1(a) Cash and balances due from
depository institutions.

Line Item 1(g) Less: Allowance for loan and lease
losses.

Report in the appropriate column the amount of cash and
balances due from depository institutions held by consolidated VIEs included in Schedule HC, item 1(a),
‘‘Noninterest-bearing balances and currency and coin,’’
and item 1(b), ‘‘Interest-bearing balances,’’ that can be
used only to settle obligations of the same consolidated
VIEs.

Report in the appropriate column the amount of the
allowance for loan and lease losses held by consolidated
VIEs included in Schedule HC, item 4(c), ‘‘LESS: Allowance for loan and lease losses,’’ that is allocated to these
consolidated VIEs’ loans and leases held for investment
that can be used only to settle obligations of the same
consolidated VIEs and are reported in Schedule HC-V,
item 1(f), above.

Line Item 1(b) Held-to-maturity securities.
Report in the appropriate column the amount of held-tomaturity securities held by consolidated VIEs included in
Schedule HC, item 2(a), ‘‘Held-to-maturity securities,’’
that can be used only to settle obligations of the same
consolidated VIEs.
Line Item 1(c) Available-for-sale securities.
Report in the appropriate column the amount of availablefor-sale securities held by consolidated VIEs included in
Schedule HC, item 2(b), ‘‘Available-for-sale securities,’’
that can be used only to settle obligations of the same
consolidated VIEs.
Line Item 1(d) Securities purchased under
agreements to resell.

Line Item 1(h) Trading assets (other than
derivatives).
Report in the appropriate column the amount of trading
assets (other than derivatives) held by consolidated VIEs
included in Schedule HC, item 5, ‘‘Trading assets,’’ that
can be used only to settle obligations of the same
consolidated VIEs.
Line Item 1(i)

Derivative trading assets.

Report in the appropriate column the amount of derivative trading assets held by consolidated VIEs included in
Schedule HC, item 5, ‘‘Trading assets,’’ that can be used
only to settle obligations of the same consolidated VIEs.
Line Item 1(j) Other real estate owned.

Report in the appropriate column the amount of securities
purchased under agreements to resell held by consolidated VIEs included in Schedule HC, item 3(b), ‘‘Securities purchased under agreements to resell,’’ that can be
used only to settle obligations of the same consolidated
VIEs.

Report in the appropriate column the amount of other real
estate owned held by consolidated VIEs included in
Schedule HC, item 7, ‘‘Other real estate owned,’’ that can
be used only to settle obligations of the same consolidated VIEs.

Line Item 1(e) Loans and leases held for sale.

Line Item 1(k) Other assets.

Report in the appropriate column the amount of loans and
leases held for sale by consolidated VIEs included in
Schedule HC, item 4(a), ‘‘Loans and leases held for
sale,’’ that can be used only to settle obligations of the
same consolidated VIEs.

Report in the appropriate column the amount of all other
assets held by consolidated VIEs included in Schedule
HC, item 12, ‘‘Total assets,’’ and not reported in Schedule
HC-V, items 1(a) through 1(j), above, that can be used
only to settle obligations of the same consolidated VIEs.

Line Item 1(f)
income.

Line Item 2 Liabilities of consolidated VIEs for
which creditors do not have recourse to the general
credit of the reporting holding company.

Loans and leases, net of unearned

Report in the appropriate column the amount of loans and
leases held for investment by consolidated VIEs included
in Schedule HC, item 4(b), ‘‘Loans and leases, net of
unearned income,’’ that can be used only to settle obligations of the same consolidated VIEs.
HC-V-2

Report in the appropriate subitem and column those
liabilities of consolidated VIEs reported in Schedule HC,
Balance Sheet, for which creditors do not have recourse
to the general credit of the reporting holding company.
Schedule HC-V

FR Y-9C
March 2013

Schedule HC-V

Exclude liabilities of consolidated VIEs for which creditors have recourse to the general credit of the reporting
holding company (report such liabilities in Schedule
HC-V, item 4, below).
Line Item 2(a) Securities sold under agreements to
repurchase.
Report in the appropriate column the amount of securities
sold under agreements to repurchase by consolidated
VIEs reported in Schedule HC, item 14(b), ‘‘Securities
sold under agreements to repurchase,’’ for which the
holders of these repurchase agreements do not have
recourse to the general credit of the reporting holding
company.
Line Item 2(b) Derivative trading liabilities.
Report in the appropriate column the amount of derivative trading liabilities of consolidated VIEs reported in
Schedule HC, item 15, ‘‘Trading liabilities,’’ for which
the derivative counterparties do not have recourse to the
general credit of the reporting holding company.
Line Item 2(c) Commercial paper.
Report in the appropriate column the amount of commercial paper issued by consolidated VIEs reported in Schedule HC, item 16, ‘‘Other borrowed money,’’ for which the
holders of this commercial paper do not have recourse to
the general credit of the reporting holding company.

FR Y-9C
Schedule HC-V

March 2013

Line Item 2(d) Other borrowed money (exclude
commercial paper).
Report in the appropriate column the amount of other
borrowed money (other than commercial paper) of consolidated VIEs reported in Schedule HC, item 16, ‘‘Other
borrowed money,’’ for which the creditors on these
borrowings do not have recourse to the general credit of
the reporting holding company.
Line Item 2(e) Other liabilities.
Report in the appropriate column the amount of all other
liabilities of consolidated VIEs included in Schedule HC,
item 21, ‘‘Total liabilities,’’ and not reported in Schedule
HC-V, items 2(a) through 2(d), above, for which the
creditors on these liabilities do not have recourse to the
general credit of the reporting holding company.
Line Item 3 All other assets of consolidated VIEs.
Report in the appropriate column the amount of assets of
consolidated VIEs reported in Schedule HC, items 1
through 11, that have not been included in Schedule
HC-V, items 1(a) through 1(k), above. Loans and leases
held for investment that are included in this item should
be reported net of any allowance for loan and lease losses
allocated to these loans and leases.
Line Item 4 All other liabilities of consolidated
VIEs.
Report in the appropriate column the amount of liabilities
of consolidated VIEs reported in Schedule HC, items 14
through 20, that have not been included in Schedule
HC-V, items 2(a) through 2(e), above.

HC-V-3

LINE ITEM INSTRUCTIONS FOR

Notes to the Balance Sheet
Predecessor Financial Items

General Instructions

company may provide estimates in lieu of inaccessible
actual data.

This one-time reporting schedule is event-driven. An
event for reporting the average balance sheet items below
is defined as a business combination that occurred during
the quarter (that is, the holding company consummated a
merger or acquisition within the quarter). Complete this
schedule only if the combined assets of the acquired
entity(ies) are at least equal to $10 billion or 5 percent of
the reporting holding company’s total consolidated assets
at the previous quarter-end, whichever is less.

If a single transaction business combination occurred
where the acquiree was another holding company that
filed the FR Y-9C in the preceding quarter, and the
combination occurred on the first day of the quarter, that
event is exempt from being reported on this schedule.
This exemption also applies if all entities acquired on the
first day of the quarter were FR Y-9C filers as of the prior
quarter.

Report in accordance with these instructions the selected
quarterly average information for any acquired company(ies), the predecessor, as described above. For the
items on this schedule, report the average of the balances
as of the close of business for each day for the calendar
quarter up to the date of acquisition or an average of the
balances as of the close of business on each Wednesday
during the calendar quarter up to date of acquisition. For
days that the acquired company or any of its consolidated
subsidiaries were closed (e.g., Saturdays, Sundays, or
holidays), use the amount outstanding from the previous
business day. An office is considered closed if there are
no transactions posted to the general ledger as of that
date.

The line item instructions should be read in conjunction
with the instructions for Schedule HC-K, ‘‘Quarterly
Averages.’’
Line Item 1 Average loans and leases (net of
unearned income).
Report the quarterly average for all loans and leases, net
of unearned income, in both domestic and foreign offices
of the acquired company (as defined for Schedule HC-C,
items 1 through 11).
Line Item 2 Average earning assets.
Report the quarterly average for all earning assets.
Include as earning assets:

Only a single schedule should be completed with aggregated information for all entities acquired during the
quarter. The combined assets of these firms should at
least equal $10 billion or 5 percent of the respondent’s
total consolidated assets at the previous quarter-end,
whichever is less.

(1) Securities;

The reporting holding company may report the items
below, net of merger-related adjustments, if any.

(5) Other earning assets.

In the unlikely event that only a portion of a firm was
purchased and actual financial statements for the acquired
operations are not readily available, the reporting holding
FR Y-9C
Notes to the Balance Sheet—Predecessor Financial Items

March 2013

(2) Federal funds sold and securities purchased under
agreements to resell;
(3) Loans and leases;
(4) Trading assets; and

Line Item 3 Average total consolidated assets.
Report the quarterly average for the fully consolidated
acquired company’s total assets (as defined for Schedule
BSnotes-P-1

Predecessor Financial Items

HC, item 12, ‘‘Total assets’’). When calculating the
quarterly average total consolidated assets for purposes
of this schedule, reflect all debt securities (not held for
trading) at amortized cost, available-for-sale equity securities with readily determinable fair values at the lower of
cost or fair value, and equity securities without readily
determinable fair values at historical cost. In addition, to
the extent that net deferred tax assets included in the
acquired company’s total assets, if any, include the
deferred tax effects of any unrealized holding gains and
losses on available-for-sale debt securities, these deferred
tax effects may be excluded from the determination of the
quarterly average for total consolidated assets. If these
deferred tax effects are excluded, this treatment must be
followed consistently over time.

BSnotes-P-2

Line Item 4 Average equity capital (excludes
limited-life preferred stock).
Report the quarterly average for the fully consolidated
equity capital (as defined for Schedule HC, item 28) of
the acquired company. For purposes of this schedule,
deduct net unrealized losses on marketable equity securities and exclude other net unrealized gains and losses on
available-for-sale securities, and accumulated net gains
(losses) on cash flow hedges when calculating average
equity capital.

Predecessor Financial Items

FR Y-9C
March 2013

LINE ITEM INSTRUCTIONS FOR

Notes to the Balance Sheet
Other

This section has been provided to allow holding companies that so wish to
explain the content of specific items in the balance sheet. The reporting holding
company should include any transactions reported on Schedules HC through
HC-S that it wishes to explain or that have been separately disclosed
in the holding company’s quarterly reports to its shareholders, in its press
releases, or on its quarterly reports to the Securities and Exchange Commission
(SEC). Also include any transactions which previously would have appeared as
footnotes to Schedules HC through HC-S.
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-9C
Notes to the Balance Sheet—Other March 2013

BSnotes-1

Glossary

The definitions in this Glossary apply to the Consolidated
Financial Statements for Holding Companies (FR Y-9C)
and are not necessarily applicable for other regulatory or
legal purposes. The presentation of the assets, liabilities,
and stockholders’ equity, and the recognition of income
and expenses in the FR Y-9C are to be in accordance
with generally accepted accounting principles. The
accounting discussions in this Glossary are those relevant
to the preparation of these reports and are not intended to
constitute a comprehensive presentation on bank accounting or on generally accepted accounting principles. For
purposes of this Glossary, the FASB Accounting Standards Codification is referred to as ‘‘ASC.’’
Acceptances: See ‘‘Bankers’ acceptances.’’
Accounting Changes: Changes in accounting principles–
The accounting principles that holding companies have
adopted for the preparation of their FR Y-9C should be
changed only if (a) the change is required by a newly
issued accounting pronouncement or (b) the holding
company can justify the use of an allowable alternative
accounting principle on the basis that it is preferable
when there are two or more generally accepted accounting principles for a type of event or transaction. If a
holding company changes from the use of one acceptable
accounting principle to one that is more preferable at any
time during the calendar year, it must report the income
or expense item(s) affected by the change for the entire
year on the basis of the newly adopted accounting
principle regardless of the date when the change is
actually made. However, a change from an accounting
principle that is neither accepted nor sanctioned by the
Federal Reserve to one that is acceptable to the Federal
Reserve is to be reported as a correction of an error as
discussed below.
New accounting pronouncements that are adopted by the
Financial Accounting Standards Board (or such other
body officially designated to establish accounting prinFR Y-9C
Glossary March 2013

ciples) generally include transition guidance on how to
initially apply the pronouncement. In general, the pronouncements require (or allow) a holding company to use
one of the following approaches, collectively referred to
as ‘‘retrospective application’’:
• apply a different accounting principle to one or more
previously issued financial statements; or
• make a cumulative-effect adjustment to retained earnings, assets, and/or liabilities at the beginning of the
period as if that principle had always been used.
Because each Report of Income covers a single discrete
period, only the second approach under retrospective
application is permitted in the FR Y-9C. Therefore, when
an accounting pronouncement requires the application of
either of the approaches under retrospective application,
holding companies must report the effect on the amount
of retained earnings at the beginning of the year in which
the new pronouncement is first adopted for purposes of
the FR Y-9C (net of applicable income taxes, if any) as a
direct adjustment to equity capital in Schedule HI-A,
item 2.
In the FR Y-9C in which a change in accounting principle is first reflected, the holding company is encouraged
to include an explanation of the nature and reason for the
change in accounting principle in the ‘‘Notes to the
Income Statement–Other.’’
Changes in accounting estimates–Accounting and the
preparation of financial statements involve the use of
estimates. As more current information becomes known,
estimates may be changed. In particular, accruals are
derived from estimates based on judgments about the
outcome of future events and changes in these estimates
are an inherent part of accrual accounting.
Reasonable changes in accounting estimates do not
require the restatement of amounts of income and
expenses and assets, liabilities, and capital reported in
GL-1

Glossary

previously submitted FR Y-9C reports. Computation of
the cumulative effect of these changes is also not ordinarily necessary. Rather, the effect of such changes is
handled on a prospective basis. That is, beginning in the
period when an accounting estimate is revised, the related
item of income or expense for that period is adjusted
accordingly. For example, if the holding company’s
estimate of the remaining useful life of certain holding
company equipment is increased, the remaining undepreciated cost of the equipment would be spread over its
revised remaining useful life. Similarly, immaterial
accrual adjustments to items of income and expenses,
including provisions for loan and lease losses and income
taxes, are considered changes in accounting estimates
and would be taken into account by adjusting the affected
income and expense accounts for the year in which the
adjustments were found to be appropriate.
However, large and unusual changes in accounting estimates may be more properly treated as constituting
accounting errors, and if so, must be reported accordingly
as described below.
Corrections of accounting errors – A holding company
may become aware of an error in its FR Y-9C after it has
been submitted to the Federal Reserve through either its
own or the Federal Reserve’s discovery of the error. An
error in the recognition, measurement, or presentation of
an event or transaction included in a report for a prior
period may result from:
• a mathematical mistake;
• a mistake in applying accounting principles; or
• the oversight or misuse of facts that existed when the
FR Y-9C for prior periods were prepared.
According to SEC Staff Accounting Bulletin No. 108,
Considering the Effects of Prior Year Misstatements
when Quantifying Misstatements in Current Year Financial Statements (SAB 108), the effects of prior year errors
or misstatements (‘‘carryover effects’’) should be considered when quantifying misstatements identified in current
year financial statements. SAB 108 describes two methods for accumulating and quantifying misstatements.
These methods are referred to as the ‘‘rollover’’ and
‘‘iron curtain’’ approaches:
• The rollover approach ‘‘quantifies a misstatement
based on the amount of the error originating in the
current year income statement’’ only and ignores the
GL-2

‘‘carryover effects’’ of any related prior year misstatements. The primary weakness of the rollover approach
is that it fails to consider the effects of correcting the
portion of the current year balance sheet misstatement
that originated in prior years.
• The iron curtain approach ‘‘quantifies a misstatement
based on the effects of correcting the misstatement
existing in the balance sheet at the end of the current
year, irrespective of the misstatement’s year(s) of
origination.’’ The primary weakness of the iron curtain
approach is that it does not consider the correction of
prior year misstatements in the current year financial
statements to be errors because the prior year misstatements were considered immaterial in the year(s) of
origination. Thus, there could be a material misstatement in the current year income statement because the
correction of the accumulated immaterial amounts
from prior years is not evaluated as an error.
Because of the weaknesses in these two approaches, SAB
108 states that the impact of correcting all misstatements
on current year financial statements should be accomplished by quantifying an error under both the rollover
and iron curtain approaches and by evaluating the error
measured under each approach. When either approach
results in a misstatement that is material, after considering all relevant quantitative and qualitative factors, an
adjustment to the financial statements would be required.
Guidance on the consideration of all relevant factors
when assessing the materiality of misstatements is provided in SEC Staff Accounting Bulletin No. 99, Materiality (SAB 99) (codified as Topic 1.M. in the Codification
of Staff Accounting Bulletins).
For purposes of the FR Y-9C, all holding companies
should follow the sound accounting practices described
in SAB 108 and SAB 99. Accordingly, holding companies should quantify the impact of correcting misstatements, including both the carryover and reversing effects
of prior year misstatements, on their current year reports
by applying both the ‘‘rollover’’ and ‘‘iron curtain’’
approaches and evaluating the impact of the error measured under each approach. When the misstatement that
exists after recording the adjustment in the current year
FR Y-9C is material (considering all relevant quantitative
and qualitative factors), the appropriate prior year report(s)
should be amended, even though such revision previously was and continues to be immaterial to the prior
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year report(s). If the misstatement that exists after recording the adjustment in the current year FR Y-9C is not
material, then amending the immaterial errors in prior
year reports would not be necessary.

Accounting Errors, Corrections of: See ‘‘Accounting
changes.’’

When the Federal Reserve determines that the holding
company’s FR Y-9C contains a material accounting
error, the holding company may be directed to file
amended condition and/or income report data for each
prior period that was significantly affected by the error.
Normally, such refilings will not result in restatements of
reports for periods exceeding five years. If amended
reports are not required, the holding company should
report the effect of such corrections on retained earnings
at the beginning of the year, net of applicable income
taxes, in Schedule HI-A, item 2, ‘‘Cumulative effect of
changes in accounting principles and corrections of material accounting errors.’’ The effect of such corrections on
income and expenses since the beginning of the year in
which the error is discovered should be reflected in each
affected income and expense account on a year-to-date
basis in the next quarterly FR Y-9C to be filed and not as
a direct adjustment to retained earnings.

Accounting Principles, Changes in: See ‘‘Accounting
changes.’’

In addition, a change from an accounting principle that is
neither accepted nor sanctioned by the Federal Reserve to
one that is acceptable to the Federal Reserve is to be
reported as a correction of an error. When such a change
is implemented, the cumulative effect that applies to prior
periods, calculated in the same manner as described
above for other changes in accounting principles, should
be reported in Schedule HI-A, item 2, ‘‘Cumulative effect
of changes in accounting principles and corrections of
material accounting errors. ’’ In most cases of this kind
undertaken voluntarily by the reporting holding company
in order to adopt more acceptable accounting practices,
such a change will not result in a request for amended
reports for prior periods unless substantial distortions in
the holding company’s previously reported results are in
evidence.
In the FR Y-9C in which the correction of an error is first
reflected, the holding company is encouraged to include
an explanation of the nature and reason for the correction
in the ‘‘Notes to the Income Statement—Other.’’
For further information on these three topics, see ASC
Topic 250, Accounting Changes and Error Corrections
(formerly FASB Statement No. 154, Accounting Changes
and Error Corrections).
FR Y-9C
Glossary March 2013

Accounting Estimates, Changes in: See ‘‘Accounting
changes.’’

Accrued Interest Receivable Related to Credit Card
Securitizations: In a typical credit card securitization, an
institution transfers a pool of receivables and the right to
receive the future collections of principal (credit card
purchases and cash advances), finance charges, and fees
on the receivables to a trust. If a securitization transaction
qualifies as a sale under ASC Topic 860, Transfers and
Servicing (formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilitities, as amended), the selling
institution removes the receivables that were sold from
its reported assets and continues to carry any retained
interests in the transferred receivables on its balance
sheet. The ‘‘accrued interest receivable’’ (AIR) asset
typically consists of the seller’s retained interest in the
investor’s portion of (1) the accrued fees and finance
charges that have been billed to customer accounts, but
have not yet been collected (‘‘billed but uncollected’’),
and (2) the right to finance charges that have been
accrued on cardholder accounts, but have not yet been
billed (‘‘accrued but unbilled’’).
While the selling institution retains a right to the excess
cash flows generated from the fees and finance charges
collected on the transferred receivables, the institution
generally subordinates its right to these cash flows to the
investors in the securitization. If and when cash payments on the accrued fees and finance charges are
collected, they flow through the trust, where they are
available to satisfy more senior obligations before any
excess amount is remitted to the seller. Only after trust
expenses (such as servicing fees, investor certificate
interest, and investor principal charge-offs) have been
paid will the trustee distribute any excess fee and finance
charge cash flow back to the seller. Since investors are
paid from these cash collections before the selling institution receives the amount of AIR that is due, the seller
may or may not realize the full amount of its AIR asset.
Accounting at Inception of the Securitization Transaction
Generally, if a securitization transaction meets the criteria
for sale treatment and the AIR is subordinated
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either because the asset has been isolated from the
transferor1 or because of the operation of the cash flow
distribution (or ‘‘waterfall’’) through the securitization
trust, the total AIR asset (both the “billed and uncollected” and ‘‘accrued and unbilled’’) should be considered one of the components of the sale transaction. Thus,
when accounting for a credit card securitization, an
institution should allocate the previous carrying amount
of the AIR (net of any related allowance for uncollectible
amounts) and the other transferred assets between the
assets that are sold and the retained interests, based on
their relative fair values at the date of transfer. As a
result, after a securitization, the allocated carrying amount
of the AIR asset will typically be lower than its face
amount.
Subsequent Accounting
After securitization, the AIR asset should be accounted
for at its allocated cost basis (as discussed above). In
addition, an institution should treat the AIR asset as a
retained (subordinated) beneficial interest. Accordingly,
it should be reported as an ‘‘Other Asset’’ in Schedule
HC-F, item 6, and in Schedule HC-S, item 2(b), column
C (if reported as a stand-alone asset) and not as a loan
receivable.
Although the AIR asset is a retained beneficial interest in
transferred assets, it is not required to be subsequently
measured like an investment in debt securities classified
as available for sale or trading under ASC Topic 320,
Investments-Debt and Equity Securities (formerly FASB
Statements No. 115 Accounting for Certain Investments
in Debt and Equity Securities) and ASC Topic 860
because the AIR asset cannot be contractually prepaid or
settled in such a way that the holder would not recover
substantially all of its recorded investment. Rather, institutions should follow existing applicable accounting standards, including ASC Subtopic 450-20, Contingencies–
Loss Contingencies (formerly FASB Statement No. 5,
Accounting for Contingencies), in subsequent accounting
for the AIR asset. ASC Subtopic 450-20 addresses the
accounting for various loss contingencies, including the
collectibility of receivables.
For further guidance, holding companies should refer to
the Interagency Advisory on the Accounting Treatment
of Accrued Interest Receivable Related to Credit Card

1. See ASC Subtopic 860-10.

GL-4

Securitizations dated December 4, 2002. See also the
Glossary entry for ‘‘Transfers of Financial Assets.’’
Acquisition, Development, or Construction (ADC)
Arrangements: An ADC arrangement is an arrangement
in which a holding company or its consolidated subsidiaries provide financing for real estate acquisition, development, or construction purposes and participates in the
expected residual profit resulting from the ultimate sale
or other use of the property. ADC arrangements should
be reported as loans, real estate joint ventures, or direct
investments in real estate in accordance with ASC Subtopic 310-10, Receivables – Overall (formerly AICPA
Practice Bulletin 1, Appendix, Exhibit I, ADC Arrangements).
Agreement Corporation: See ‘‘Edge and Agreement
corporation.’’
Allowance for Loan and Lease Losses: Each holding
company must maintain an allowance for loan and lease
losses (allowance) at a level that is appropriate to cover
estimated credit losses associated with its loan and lease
portfolio, i.e., loans and leases that the holding company
has intent and ability to hold for the foreseeable future or
until maturity or payoff. Each holding company should
also maintain, as a separate liability account, an allowance at a level that is appropriate to cover estimated
credit losses associated with off-balance sheet credit
instruments such as off-balance sheet loan commitments,
standby letters of credit, and guarantees. This separate
allowance should be reported in Schedule HC-G, item 3,
‘‘Allowance for credit losses on off-balance sheet credit
exposures,’’ not as part of the ‘‘Allowance for loan and
lease losses’’ in Schedule HC, item 4(c).
With respect to the loan and lease portfolio, the term
‘‘estimated credit losses’’ means an estimate of the
current amount of loans and leases that it is probable the
holding company will be unable to collect given facts and
circumstances as of the evaluation date. Thus, estimated
credit losses represent net charge-offs that are likely to be
realized for a loan or pool of loans. These estimated
credit losses should meet the criteria for accrual of a loss
contingency (i.e., through a provision to the allowance)
set forth in generally accepted accounting principles
(GAAP).
As of the end of each quarter, or more frequently if
warranted, the management of each holding company
must evaluate, subject to examiner review, the collectibility of the loan and lease portfolio, including any recorded
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accrued and unpaid interest (i.e., not already reversed or
charged off), and make entries to maintain the balance of
the allowance for loan and lease losses on the balance
sheet at an appropriate level. Management must maintain
reasonable records in support of their evaluations and
entries. Furthermore, each holding company is responsible for ensuring that controls are in place to consistently
determine the allowance for loan and lease losses in
accordance with GAAP (including ASC Subtopic 450-20
Contingencies–Loss Contingencies (formerly FASB
Statement No. 5, Accounting for Contingencies) and
ASC Topic 310, Receivables (formerly FASB Statement
No. 114, Accounting by Creditors for Impairment of a
Loan), the holding company’s stated policies and procedures, management’s best judgment and relevant supervisory guidance.
Additions to, or reductions of, the allowance account
resulting from such evaluations are to be made through
charges or credits to the ‘‘provision for loan and lease
losses’’ (provision) in the FR Y-9C. When available
information confirms that specific loans and leases, or
portions thereof, are uncollectible, these amounts should
be promptly charged off against the allowance. All
charge-offs of loans and leases shall be charged directly
to the allowance. Under no circumstances can loan or
lease losses be charged directly to ‘‘Retained earnings.’’
Recoveries on loans and leases represent collections on
amounts that were previously charged off against the
allowance. Recoveries shall be credited to the allowance,
provided, however, that the total amount credited to the
allowance as recoveries on an individual loan (which
may include amounts representing principal, interest, and
fees) is limited to the amount previously charged off
against the allowance on that loan. Any amounts collected in excess of this limit should be recognized as
income.
ASC Subtopic 310-30, Receivables – Loans and Debt
Securities Acquired with Deteriorated Credit Quality
(formerly AICPA Statement of Position 03-3, Accounting
for Certain Loans or Debt Securities Acquired in a
Transfer) prohibits a holding company from ‘‘carrying
over’’ or creating loan loss allowances in the initial
accounting for ‘‘purchased impaired loans,’’ i.e., loans
that a holding company has purchased where there is
evidence of deterioration of credit quality since the
origination of the loan and it is probable, at the purchase
date, that the holding company will be unable to collect
all contractually required payments receivable. This proFR Y-9C
Glossary March 2013

hibition applies to the purchase of an individual impaired
loan, a pool or group of impaired loans, and impaired
loans acquired in a purchase business combination. However, if, upon evaluation subsequent to acquisition, based
on current information and events, it is probable that the
holding company is unable to collect all cash flows
expected at acquisition (plus additional cash flows
expected to be collected arising from changes in estimate
after acquisition) on a purchased impaired loan (not
accounted for as a debt security), the loan should be
considered impaired for purposes of establishing an
allowance pursuant to ASC Subtopic 450-20 or ASC
Topic 310, as appropriate.
When a holding company makes a full or partial direct
write-down of a loan or lease that is uncollectible, the
holding company establishes a new cost basis for the
asset. Consequently, once a new cost basis has been
established for a loan or lease through a direct writedown, this cost basis may not be ‘‘written up’’ at a later
date. Reversing the previous write-down and ‘‘rebooking’’ the charged-off asset after the holding company concludes that the prospects for recovering the
charge-off have improved, regardless of whether the
holding company assigns a new account number to the
asset or the borrower signs a new note, is not an
acceptable accounting practice.
The allowance account must never have a debit balance.
If losses charged off exceed the amount of the allowance,
a provision sufficient to restore the allowance to an
appropriate level must be charged to expense on the
income statement immediately. A holding company shall
not increase the allowance account by transferring an
amount from undivided profits or any segregation thereof
to the allowance for loan and lease losses.
To the extent that a holding company’s reserve for bad
debts for tax purposes is greater than or less than its
‘‘allowance for loan and lease losses’’ on the balance
sheet of the FR Y-9C, the difference is referred to as a
temporary difference. See the Glossary entry for ‘‘income
taxes’’ for guidance on how to report the tax effect of
such a temporary difference.
Recourse liability accounts that arise from recourse obligations for any transfers of loans that are reported as
sales for purposes of these reports should not be included
in the allowance for loan and lease losses. These accounts
are considered separate and distinct from the allowance
account and from the allowance for credit losses on
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Glossary

off-balance sheet credit exposures. Recourse liability
accounts should be reported in Schedule HC-G, item 4,
‘‘Other’’ liabilities.
For comprehensive guidance on the maintenance of an
appropriate allowance for loan and lease losses, holding
companies should refer to the Interagency Policy Statement on the Allowance for Loan and Lease Losses dated
December 13, 2006. For guidance on the design and
implementation of allowance methodologies and supporting documentation practices, holding companies should
refer to the interagency Policy Statement on Allowance
for Loan and Lease Losses Methodologies and Documentation for Banks and Savings Associations, which was
published on July 6, 2001. Information on the application
of ASC Topic 310, Receivables, to the determination of
an allowance for loan and losses on those loans covered
by that accounting standard is provided in the Glossary
entry for ‘‘loan impairment.’’
For information on reporting on foreclosed and repossessed assets, see the Glossary entry for ‘‘foreclosed
assets.’’
Applicable Income Taxes: See ‘‘Income taxes.’’
Associated Company: See ‘‘Subsidiaries.’’
ATS Account: See ‘‘Deposits.’’
Bankers’ Acceptances: A banker’s acceptance, for purposes of these reports, is a draft or bill of exchange that
has been drawn on and accepted by a banking institution
(the ‘‘accepting bank’’) or its agent for payment by that
institution at a future date that is specified in the instrument. Funds are advanced to the drawer of the acceptance
by the discounting of the accepted draft either by the
accepting bank or by others; the accepted draft is negotiable and may be sold and resold subsequent to its
original discounting. At the maturity date specified, the
holder or owner of the acceptance at that date, who has
advanced funds either by initial discount or subsequent
purchase, presents the accepted draft to the accepting
bank for payment.
The accepting bank has an unconditional obligation to
put the holder in funds (to pay the holder the face amount
of the draft) on presentation on the specified date. The
account party (customer) has an unconditional obligation
to put the accepting bank in funds at or before the
maturity date specified in the instrument.
GL-6

The following description covers the treatment in the
FR Y-9C of (1) acceptances that have been executed by
a bank subsidiary of the reporting holding company, that
is, those drafts that have been drawn on and accepted by a
subsidiary bank; (2) ‘‘participations’’ in acceptances, that
is, ‘‘participations’’ in the accepting bank’s obligation to
put the holder of the acceptance in funds at maturity, or
participations in the accepting bank’s risk of loss in the
event of default by the account party; and (3) acceptances
owned by the reporting holding company or its subsidiaries, that is, those acceptances— whether executed by
the reporting holding company’s subsidiary banks or by
others—that a bank subsidiary has discounted or that any
subsidiary of the holding company has purchased.
(1) Acceptances executed by a subsidiary bank of the
reporting holding company. With the exceptions
described below, the reporting holding company
must report on its balance sheet the full amount of the
acceptance in both (a) the liability item, ‘‘Other
liabilities’’ (Schedule HC, item 20), reflecting the
subsidiary bank’s obligation to put the holder of the
acceptance in funds at maturity, and (b) the asset
item, ‘‘Other assets’’ (Schedule HC, item 11),
reflecting the account party’s liability to put the
accepting bank subsidiary in funds at or before
maturity. The acceptance liability and acceptance
asset must also be reported in both Schedule HC-G,
item 4, ‘‘Other liabilities,’’ and Schedule HC-F, item
6, ‘‘Other assets,’’ respectively.
Exceptions to the mandatory reporting by the reporting holding company of the full amount of all
outstanding drafts accepted by the bank subsidiary(ies) of the reporting holding company in both
‘‘Other liabilities’’ (Schedule HC, item 20) and
‘‘Other assets’’ (Schedule HC, item 11) on the Consolidated Balance sheet of the FR Y-9C occur in the
following situations:
(a) One exception occurs in situations where the
accepting bank acquires—through initial discounting or subsequent purchase—and holds its
own acceptance (i.e., a draft that it has itself
accepted). In this case, the bank subsidiary’s own
acceptances that are held by it will not be reported
in the ‘‘Other liabilities’’ and ‘‘Other assets’’
items noted above. The bank subsidiary’s holdings of its own acceptances will be reported
either in ‘‘Loans and leases, net of unearned
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income’’ (Schedule HC, item 4(b)) or, if held in a
trading account, in ‘‘Trading assets’’ (Schedule
HC, item 5).
(b) A second exception occurs where the parent
holding company or a subsidiary of the holding
company (other than the accepting bank subsidiary) purchases an acceptance executed by one of
the reporting holding company’s subsidiary banks.
In this case, the process of consolidation eliminates the consolidated holding company’s liability on acceptances and outstanding and the customers’ liability to the accepting bank on
acceptances outstanding will be reported either in
Schedule HC, item 4(b) or item 5.
(c) A third exception occurs in situations where the
account party anticipates its liability to a bank
subsidiary of the reporting holding company on
an acceptance outstanding by making a payment
to the bank that reduces the customer’s liability
in advance of the maturity of the acceptance.
In this case, the holding company will decrease
the asset item ‘‘Other assets’’ (Schedule HC, item
11) by the amount of such prepayment; the
prepayment will not affect the liability item
‘‘Other liabilities’’ (Schedule HC, item 20) which
would continue to reflect the full amount of the
acceptance until the bank subsidiary has repaid
the holder of the acceptance at the maturity date
specified in the instrument. If the account party’s
payment to the accepting bank before the maturity date is not for the purpose of immediate
reduction of its indebtedness to the reporting
bank or if receipt of the payment does not
immediately reduce or extinguish that indebtedness, such advance payment will not reduce item
11 of Schedule HC but should be reflected in the
bank’s deposit liabilities.
(d) A fourth exception occurs when the holding
company has a subsidiary of the holding company (other than the accepting bank) that is the
account party (customer) in the acceptance transaction. In this case, the process of consolidation
eliminates the asset item but will leave the liability item (item 20) unaffected except where the
holding company or one of its consolidated subsidiaries purchases the acceptance executed.
FR Y-9C
Glossary March 2013

In all situations other than these four exceptions just
described, the reporting holding company’s financial
statement must reflect the full amount of its acceptances in ‘‘Other liabilities’’ (Schedule HC, item 20)
and in ‘‘Other assets’’ (Schedule HC, item 11).
(2) ‘‘Participations’’in acceptances. The general requirement for the accepting bank to report on its balance
sheet the full amount of the total obligation to put the
holder of the acceptance in funds applies also, in
particular, to any situation in which the acceptingbank enters into any kind of arrangement with others
for the purpose of having the latter share, or participate, in the obligation to put the holder of the
acceptance in funds at maturity or in the risk of loss
in the event of default on the part of the account
party.2 In any such sharing arrangement or participation agreement—regardless of its form or its contract
provisions, regardless of the terminology (e.g.,
‘‘funded,’’ ‘‘risk,’’ ‘‘unconditional,’’ or ‘‘contingent’’)
used to describe it and the relationships under it,
regardless of whether it is described as a participation
in the customer’s liability or in the accepting bank’s
obligation or in the risk of default by the account
party, and regardless of the system of debits and
credits used by the accepting bank to reflect the
participation arrangement—the existence of the participation or other agreement should not reduce the
accepting bank’s obligation to honor the full amount
of the acceptance at maturity.
The existence of such participations should not to be
recorded on the balance sheet of the accepting bank
subsidiary nor on the consolidated balance sheet
(Schedule HC) of the holding company (except for
immaterial amounts) that conveys shares in its obligation to put the holder of the acceptance in funds or
shares in its risk of loss in the event of default on the
part of the account party, and similarly is not to be
recorded on the balance sheets (Schedule HC) of the
other holding companies or their subsidiaries that are
party to, or acquire, such participations. However, in
such cases of agreements to participate, the nonaccepting institution acquiring the participation will
report an amount in the item ‘‘Risk participations in

2. The discussion does not deal with participations in holdings of bankers
acceptances, which are reportable under loans. Such participations are
treated like any participations in loans.

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Glossary

bankers acceptances acquired by the reporting institution’’ (item 47 of Schedule HC-R). This same
reporting treatment applies to a holding company that
acquires a participation in an acceptance of another
(accepting) institution and subsequently conveys the
participation to others and to an institution that
acquires such a participation. Moreover, the holding
company that both acquires and conveys a participation in another institution’s acceptance must report
the amount of the participations in the acceptance
participation item in Schedule HC-R.
(3) Acceptances owned by the reporting holding company. The treatment of acceptances owned or held by
the reporting holding company (whether acquired by
initial discount or subsequent purchase) depends
upon whether the acceptances are held in trading
account or in portfolio and upon whether the acceptances held have been accepted by a bank subsidiary
of the reporting holding company or by a bank that is
not a subsidiary of the reporting holding company.
All acceptances held by the reporting holding company in trading accounts (whether acceptances of a
bank of the reporting holding company or of banks
outside the holding company) are to be reported in
Schedule HC, item 5, ‘‘Trading assets.’’ Holding
companies that must complete Schedule HC-D, Trading Assets and Liabilities, will identify there holdings in item 9, ‘‘Other trading assets.’’ The reporting
holding company’s holdings of acceptances other
than those in its trading account (whether acceptances of a bank subsidiary of the reporting holding
company or of banks outside the holding company)
are to be reported in Schedule HC, item 4(b), ‘‘Loans
and leases, net of unearned income,’’ and in Schedule
HC-C which calls for detail on ‘‘Loans and lease
financing receivables.’’
In Schedule HC-C, the reporting holding company’s
holdings of acceptances of banks outside the reporting
holding company, other than those held in trading
accounts, are to be reported in ‘‘Loans to depository
institutions and acceptances of other banks’’ (item 2). On
the other hand, the holding company’s holdings of acceptances of its bank subsidiaries, other than those held in
trading accounts, are to be reported in Schedule HC-C
according to the account party of the draft. Thus, holdings of acceptances of bank subsidiaries for which the
account parties are commercial or industrial enterprises
are to be reported in Schedule HC-C in ‘‘Commercial and
GL-8

industrial loans’’ (item 4); holdings of acceptances of
subsidiary banks for which the account parties are banks
outside the holding company (e.g., in connection with the
refinancing of another acceptance or for the financing of
dollar exchange) are to be reported in Schedule HC-C in
‘‘Loans to depository institutions and acceptances of
other banks’’ (item 2); and holdings of acceptances of
subsidiary banks for which the account parties are foreign governments or official institutions (e.g., for the
financing of dollar exchange) are to be reported in
Schedule HC-C, ‘‘Loans to foreign governments and
official institutions’’ (item 7).
The difference in treatment between holdings of acceptances of subsidiary banks and holdings of other banks’
acceptances reflects the fact that, for other banks’ acceptances, the holding company’s immediate claim is on the
accepting bank, regardless of the account party or of the
purpose of the loan. On the other hand, for its holdings of
its own acceptances, the holding company’s immediate
claim is on the account party named in the accepted draft.
If the account party prepays its acceptance liability on an
acceptance of a bank subsidiary of the reporting holding
company that is held by the bank subsidiary (either in
loans or trading account) so as to immediately reduce its
indebtedness to the bank subsidiary, the recording of the
holding—in ‘‘Commercial and industrial loans,’’ ‘‘Loans
to depository institutions,’’ or ‘‘Assets held in trading
accounts,’’ as appropriate—is reduced by the prepayment.
Bank-Owned Life Insurance: ASC Subtopic 325-30,
Investments-Other – Investments in Insurance Contracts
(formerly FASB Technical Bulletin No. 85-4, Accounting
for Purchases of Life Insurance, and Emerging Issues
Task Force (EITF) Issue No. 06-5, Accounting for Purchases of Life Insurance-Determining the Amount That
Could Be Realized in Accordance with FASB Technical
Bulletin No. 85-4), addresses the accounting for bankowned life insurance. According to ASC Subtopic 32530, only the amount that could be realized under the
insurance contract as of the balance sheet date should be
reported as an asset. In general, this amount is the cash
surrender value reported to the institution by the insurance carrier less any applicable surrender charges not
reflected by the insurance carrier in the reported cash
surrender value, i.e., the net cash surrender value. An
institution should also consider any additional amounts
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included in the contractual terms of the policy in determining the amount that could be realized under the
insurance contract in accordance with ASC Subtopic
325-30.
Because there is no right of offset, an investment in
bank-owned life insurance should be reported as an asset
separately from any related deferred compensation liability.
Institutions that have entered into split-dollar life insurance arrangements should follow the guidance on the
accounting for the deferred compensation and postretirement benefit aspects of such arrangements in ASC Subtopic 715-60, Compensation-Retirement Benefits –
Defined Benefit Plans-Other Postretirement (formerly
EITF Issue No. 06-4, Accounting for Deferred Compensation and Postretirement Benefit Aspects of Endorsement Split-Dollar Life Insurance Arrangements, and
EITF Issue No. 06-10, Accounting for Deferred Compensation and Postretirement Benefit Aspects of Collateral
Assignment Split-Dollar Life Insurance Arrangements).
In general, in an endorsement split-dollar arrangement,
an institution owns and controls the insurance policy on
the employee, whereas in a collateral assignment splitdollar arrangement, the employee owns and controls the
insurance policy. According to ASC Subtopic 715-60, an
institution should recognize a liability for the postretirement benefit related to a split-dollar life insurance
arrangement if, based on the substantive agreement with
the employee, the institution has agreed to maintain a life
insurance policy during the employee’s retirement or
provide the employee with a death benefit. This liability
should be measured in accordance with either ASC Topic
715, Compensation-Retirement Benefits (formerly FASB
Statement No. 106, Employers’Accounting for Postretirement Benefits Other Than Pensions) (if, in substance, a
postretirement benefit plan exists) or ASC Subtopic
710-10, Compensation-General – Overall (formerly
Accounting Principles Board Opinion No. 12 Omnibus
Opinion – 1967, as amended by FASB Statement No.
106, Employers’ Accounting for Postretirement Benefits
Other Than Pensions) (if the arrangement is, in substance, an individual deferred compensation contract),
and reported on the balance sheet in Schedule HC, item
20, ‘‘Other liabilities,’’ and in Schedule HC-G, item 4,
‘‘Other.’’ In addition, for a collateral assignment splitdollar arrangement, ASC Subtopic 715-60 states that an
employer such as an institution should recognize and
FR Y-9C
Glossary March 2013

measure an insurance asset based on the nature and
substance of the arrangement.
The amount that could be realized under bank-owned life
insurance policies as of the report date should be reported
on the balance sheet in Schedule HC, item 11, ‘‘Other
assets,’’ and in Schedule HC-F, item 5, ‘‘Life insurance
assets.’’ The net earnings (losses) on or the net increases
(decreases) in the institution’s life insurance assets should
be reported in the income statement in Schedule HI, item
5(l), ‘‘Other noninterest income.’’ Alternatively, the gross
earnings (losses) on or increases (decreases) in these life
insurance assets may be reported in Schedule HI, item
5(l), and the life insurance policy expenses may be
reported in Schedule HI, item 7(d), ‘‘Other noninterest
expense.’’ If the absolute value of the earnings (losses) on
or the increases (decreases) in the institution’s life insurance assets are reported in Schedule HI, item 5(l), ‘‘Other
noninterest income,’’ are greater than $25,000 and exceed
3 percent of ‘‘Other noninterest income,’’ this amount
should be reported in Schedule HI, Memorandum item
6(b).
Banks, U.S. and Foreign: In the classification of banks
as customers of the reporting holding company, distinctions are drawn for purposes of the FR Y-9C between
‘‘U.S. banks’’ and ‘‘commercial banks in the U.S.’’ and
between ‘‘foreign banks’’ and ‘‘banks in foreign countries.’’ Some report items call for one set of these
categories and other items call for the other set. The
distinctions center around the inclusion or exclusion of
foreign branches of U.S. banks and U.S. branches and
agencies of foreign banks. For purposes of describing the
office location of banks as customers of the reporting
bank, the term ‘‘United States’’ covers the 50 states of the
United States, the District of Columbia, Puerto Rico, and
U.S. territories and possessions. (This is in contrast to the
usage with respect to the offices of the reporting bank,
where U.S.-domiciled Edge and Agreement subsidiaries
and IBFs are included in ‘‘foreign’’ offices. Furthermore,
for holding companies chartered and headquartered in the
50 states of the United States and the District of Columbia, offices of the reporting holding company in Puerto
Rico and U.S. territories and possessions are also included
in ‘‘foreign’’ offices, but, for holding companies chartered and headquartered in Puerto Rico and U.S. territories and possessions, offices of the reporting holding
company in Puerto Rico and U.S. territories and possessions are included in ‘‘domestic’’ offices.)
GL-9

Glossary

U.S. banks—The term ‘‘U.S. banks’’ covers both the U.S.
and foreign branches of banks chartered and headquartered in the U.S. (including U.S.-chartered banks
owned by foreigners), but excluding U.S. branches and
agencies of foreign banks. On the other hand, the term
‘‘banks in the U.S.’’ or ‘‘commercial banks in the U.S.’’
(the institutional coverage of which is described in detail
later in this entry) covers the U.S. offices of U.S. banks
(including their IBFs) and the U.S. branches and agencies
of foreign banks, but excludes the foreign branches of
U.S. banks.
Foreign banks—Similarly, the term ‘‘foreign banks’’
covers all branches of banks chartered and headquartered
in foreign countries (including foreign banks owned by
U.S. nationals and institutions), including their U.S.domiciled branches and agencies, but excluding the
foreign branches of U.S. banks. In contrast, the term
‘‘banks in foreign countries’’ covers foreign-domiciled
branches of banks, including the foreign branches of U.S.
banks, but excluding the U.S. branches and agencies of
foreign banks.
The following table summarizes these contrasting categories of banks considered as customers as used in the
Reports of Condition and Income. (‘‘X’’ indicates inclusion; no entry indicates exclusion.)
Commercial banks in the U.S.—The detailed institutional composition of ‘‘commercial banks in the U.S.’’
includes:
(1) the U.S.-domiciled head offices and branches of:
(a) national banks;
(b) state-chartered commercial banks;
(c) trust companies that perform a commercial banking business;
(d) industrial banks;
(e) International Banking Facilities (IBFs) of U.S.
banks;
(f) Edge and Agreement corporations; and

(2) the U.S.-domiciled branches and agencies of foreign
banks (as defined below).
U.S.
banks

U.S. branches
of U.S. banks
(including
IBFs) ..............
Foreign branches
of U.S. banks ...
Foreign branches
of foreign
banks ..............
U.S. branches
and agencies
of foreign
banks ..............

X

Commercial
banks in
Foreign
the U.S.
banks

Banks in
foreign
countries

X

X

X
X

X

X

X

This coverage includes the U.S. institutions listed above
that are owned by foreigners. Excluded from commercial
banks in the U.S. are branches located in foreign countries of U.S. banks.
U.S. branches and agencies of foreign banks—U.S.
branches of foreign banks include any offices or places of
business of foreign banks that are located in the United
States at which deposits are accepted. U.S. agencies of
foreign banks generally include any offices or places of
business of foreign banks that are located in the United
States at which credit balances are maintained incidental
to or arising out of the exercise of banking powers but at
which deposits may not be accepted from citizens or
residents of the United States. For purposes of the
FR Y-9C, the term ‘‘U.S. branches and agencies of
foreign banks’’ covers:
(1) the U.S. branches and agencies of foreign banks;
(2) the U.S. branches and agencies of foreign official
banking institutions, including central banks, nationalized banks, and other banking institutions owned
by foreign governments; and

(g) private or unincorporated banks;

GL-10

Glossary

FR Y-9C
March 2013

Glossary

(3) investment companies that are chartered under Article
XII of the New York State banking law and that are
majority-owned by one or more foreign banks.
Banks in foreign countries—The institutional composition of ‘‘banks in foreign countries’’ includes:
(1) the foreign-domiciled head offices and branches of:
(a) foreign commercial banks (including foreigndomiciled banking subsidiaries of U.S. banks and
of Edge and Agreement corporations);
(b) foreign savings banks or discount houses;
(c) nationalized banks not functioning either as central banks, as foreign development banks, or as
banks of issue;
(d) other similar foreign institutions that accept
short-term deposits; and
(2) the foreign-domiciled branches of U.S. banks.
See also ‘‘International Banking Facility (IBF).’’ Banks
in Foreign Countries: See ‘‘Banks, U.S. and foreign.’’
Bill-of-Lading Draft: See ‘‘Commodity or bill-of-lading
draft.’’
Borrowings and Deposits in Foreign Offices: Borrowings in foreign offices include assets rediscounted with
central banks, certain participations sold in loans and
securities, government funding of loans, borrowings from
the Export–Import Bank, and rediscounted trade acceptances. Federal funds sold and repurchase agreements in
foreign offices should be reported in accordance with the
Glossary entries for ‘‘federal funds transactions’’ and
‘‘repurchase/resale agreements.’’ Liability accounts such
as accruals and allocated capital shall not be reported as
borrowings. Deposits consist of such other short-term
and long-term liabilities issued or undertaken as a means
of obtaining funds to be used in the banking business and
include those liabilities generally characterized as placements and takings, call money, and deposit substitutes.
Key factors in determining if a liability is a deposit or
borrowing are the provisions of the underlying contract.
If no such contract exists the confirmation may be used to
determine the nature of the liability.
Brokered Deposits: Brokered deposits represent deposits which the banking subsidiaries of the reporting holding company receives from brokers or dealers for the
account of others either directly or ultimately. Brokered
deposits include both those in which the entire beneficial
FR Y-9C
Glossary March 2013

interest in a given deposit instrument issued by the bank
subsidiary is held by a single depositor and those in
which the broker sells participations in a given bank
instrument to one or more investors.
Brokered Retail Deposits: are brokered deposits that are
issued in denominations of $100,000 or less or that are
issued in denominations greater than $100,000 and participated out by the broker in shares of $100,000 or less.
In some cases, brokered retailed deposits are issued in
$1,000 amounts under a master certificate of deposit
issued by a bank subsidiary to a deposit broker in an
amount that exceeds $100,000. For these retail brokered
deposits, multiple purchases by individual depositors
from an individual bank subsidiary normally do not
exceed the applicable deposit insurance limit (either
$100,000 or $250,000), but under current deposit insurance rules the deposit broker is not required to provide
information routinely on these purchasers and their
account ownership capacity to the bank subsidiary issuing the deposits. If this information is not readily available to the issuing bank subsidiary, these brokered certificates of deposit in $1,000 amounts may be rebuttably
presumed to be fully insured brokered deposits and
should be reported in Schedule HC-E, Memorandum
item 1 or 2. In addition, some brokered deposits are
transaction accounts or money market deposit accounts
(MMDAs) that are denominated in amounts of $0.01 and
established and maintained by the deposit broker (or its
agent) as agent, custodian, or other fiduciary for the
broker’s customers. An individual depositor’s deposits
within the brokered transaction account or MMDA normally do not exceed the applicable deposit insurance
limit. As with retail brokered deposits, if information on
these depositors and their account ownership capacity is
not readily available to the bank subsidiary establishing
the transaction account or MMDA, the amounts in the
transaction account or MMDA may be rebuttably presumed to be fully insured brokered deposits and should
be reported in Schedule HC-E, Memorandum item 1 or 2.
For purposes of this report, the term deposit broker
includes:
(1) any person engaged in the business of placing deposits, or facilitating the placement of deposits, of third
parties with insured depository institutions or the
business of placing deposits with insured depository
institutions for the purpose of selling interests in
those deposits to third parties, and
GL-11

Glossary

(2) an agent or trustee who establishes a deposit account
to facilitate a business arrangement with an insured
depository institution to use the proceeds of the
account to fund a prearranged loan.

deposits) which are significantly higher than the prevailing rates of interest on deposits offered by other insured
depository institutions having the same type of charter in
such depository institution’s normal market area.

The term deposit broker does not include:

In addition, deposit instruments of the reporting holding
company that are sold to brokers, dealers, or underwriters
(including both bank affiliates and nonbank subsidiaries
of the reporting holding company) who then reoffer
and/or resell these deposit instruments to one or more
investors, regardless of the minimum denomination
which the investor must purchase, are considered brokered
deposits.

(1) an insured depository institution, with respect to
funds placed with that depository institution;
(2) an employee of an insured depository institution,
with respect to funds placed with the employing
depository institution;
(3) a trust department of an insured depository institution, if the trust in question has not been established
for the primary purpose of placing funds with insured
depository institutions;
(4) the trustee of a pension or other employee benefit
plan, with respect to funds of the plan;
(5) a person acting as a plan administrator or an investment adviser in connection with a pension plan or
other employee benefit plan provided that that person
is performing managerial functions with respect to
the plan;
(6) the trustee of a testamentary account;
(7) the trustee of an irrevocable trust (other than a trustee
who establishes a deposit account to facilitate a
business arrangement with an insured depository
institution to use the proceeds of the account to fund
a prearranged loan), as long as the trust in question
has not been established for the primary purpose of
placing funds with insured depository institutions;
(8) a trustee or custodian of a pension or profit sharing
plan qualified under Section 401(d) or 430(a) of the
Internal Revenue Code of 1986; or
(9) an agent or nominee whose primary purpose is not
the placement of funds with depository institutions.
(For purposes of applying this ninth exclusion from
the definition of deposit broker, ‘‘primary purposes’’
does not mean ‘‘primary activity,’’ but should be
construed as ‘‘primary intent.’’)
Notwithstanding these nine exclusions, the term deposit
broker includes any insured depository institution, and
any employee of any insured depository institution,
which engages, directly or indirectly, in the solicitation of
deposits by offering rates of interest (with respect to such
GL-12

In some cases, brokered deposits are issued in the name
of the depositor whose funds have been placed in a
holding company or its subsidiary by a deposit broker. In
other cases, a holding company’s deposit account records
may indicate that the funds have been deposited in the
name of a third-party custodian for the benefit of others
(e.g., ‘‘XYZ Corporation as custodian for the benefit of
others,’’ or ‘‘Custodial account of XYZ Corporation’’).
Unless the custodian meets one of the specific exemptions from the ‘‘deposit broker’’ definition in Section 29
of the Federal Deposit Insurance Act and this Glossary
entry, these custodial accounts should be reported as
brokered deposits in Schedule HC-E, Deposit Liabilities.
A deposit listing service whose only function is to
provide information on the availability and terms of
accounts is not facilitating the placement of deposits and
therefore is not a deposit broker per se. However, if a
deposit broker uses a deposit listing service to identify an
institution offering a high rate on deposits and then places
its customers’ funds at that institution, the deposits would
be brokered deposits and the institution should report
them as such in Schedule HC-E. The designation of these
deposits as brokered deposits is based not on the broker’s
use of the listing service but on the placement of the
deposits in the institution by the deposit broker.
Broker’s Security Draft: A broker’s security draft is a
draft with securities or title to securities attached that is
drawn to obtain payment for the securities. This draft is
sent to a bank for collection with instructions to release
the securities only on payment of the draft.
Business Combinations: The accounting and reporting
standards for business combinations are set forth in ASC
Topic 805, Business Combinations (formerly FASB
Glossary

FR Y-9C
March 2013

Glossary

Statement No. 141 (revised 2007), Business Combinations). ASC Topic 805 requires that all business combinations for which the acquisition date is on or after the
beginning of the first annual reporting period beginning
on or after December 15, 2008, must be accounted for
using the acquisition method. The use of the pooling-ofinterests method to account for business combinations is
prohibited. ASC Topic 805 applies to all business entities, including mutual entities that previously used the
pooling-of-interests method of accounting for some business combinations. It does not apply to the formation of a
joint venture, the acquisition of assets that do not constitute a business, or a combination between entities under
common control. Except for some business combinations
between two or more mutual institutions, business combinations for which the acquisition date was before the
beginning of the first annual reporting period beginning
on or after December 15, 2008, were accounted for using
the purchase method as specified in former FASB Statement No. 141, Business Combination, which has been
superseded by ASC Topic 805.
Acquisition method − Under the acquisition method, the
acquirer in a business combination shall measure the
identifiable assets acquired, the liabilities assumed, and
any noncontrolling interest in the acquiree at their
acquisition-date fair values (with limited exceptions
specified in ASC Topic 805) using the definition of fair
value in ASC Topic 820, Fair Value Measurements and
Disclosures (formerly FASB Statement No. 157, Fair
Value Measurements). The acquisition date is generally
the date on which the acquirer legally transfers the
consideration, acquires the assets, and assumes the liabilities of the acquiree, i.e., the closing date. ASC Topic 805
requires the acquirer to measure acquired receivables,
including loans, at their acquisition-date fair values and
the acquirer may not recognize a separate valuation
allowance (e.g., allowance for loan and lease losses) for
the contractual cash flows that are deemed to be uncollectible at that date. The consideration transferred in a
business combination shall be calculated as the sum of
the acquisition-date fair values of the assets (including
any cash) transferred by the acquirer, the liabilities
incurred by the acquirer to former owners of the acquiree,
and the equity interests issued by the acquirer.
Acquisition-related costs are costs the acquirer incurs to
effect a business combination such as finder’s fees;
advisory, legal, accounting, valuation, and other professional or consulting fees; and general administrative
FR Y-9C
Glossary March 2013

costs. The acquirer shall account for acquisition-related
costs as expenses in the periods in which the costs are
incurred and the services received. The cost to register
and issue debt or equity securities shall be recognized in
accordance with other applicable generally accepted
accounting principles.
ASC Topic 805 provides guidance for recognizing particular assets acquired and liabilities assumed. Acquired
assets may be tangible (such as securities or fixed assets)
or intangible (as discussed in the following paragraph).
An acquiring entity must not recognize the goodwill, if
any, or the deferred income taxes recorded by an acquired
entity before its acquisition. However, a deferred tax
liability or asset must be recognized for differences
between the assigned values and the tax bases of the
recognized assets acquired and liabilities assumed in a
business combination in accordance with ASC Topic
740, Income Taxes (formerly FASB Statement No. 109,
Accounting for Income Taxes, and FASB Interpretation
No. 48, Accounting for Uncertainty in Income Taxes).
(For further information, see the Glossary entry for
‘‘income taxes.’’)
Under ASC Topic 805, an intangible asset must be
recognized as an asset separately from goodwill if it
arises from contractual or other legal rights (regardless of
transferability or separability). Otherwise, an intangible
asset must be recognized as an asset separately from
goodwill only if it is separable, that is, it is capable of
being separated or divided from the entity and sold,
transferred, licensed, rented, or exchanged either individually or together with a related contract, identifiable
asset, or liability. Examples of intangible assets that must
be recognized as an asset separately from goodwill are
core deposit intangibles, purchased credit card relationships, servicing assets, favorable leasehold rights, trademarks, trade names, internet domain names, and noncompetition agreements. These intangible assets must be
reported in Schedule HC, item 10(b), ‘‘Other intangible
assets,’’ and in Schedule HC-M, item 12.
In general, the excess of the sum of the consideration
transferred in a business combination plus the fair value
of any noncontrolling interest in the acquiree over the net
of the acquisition-date amounts of the identifiable assets
acquired and the liabilities assumed measured in accordance with ASC Topic 805 must be recognized as
goodwill, which is reported in Schedule HC, item 10(a).
An acquired intangible asset that does not meet the
GL-13

Glossary

criteria described in the preceding paragraph must be
included in the amount recognized as goodwill. After
initial recognition, goodwill must be accounted for in
accordance with ASC Topic 350, Intangibles-Goodwill
and Other (formerly FASB Statement No. 142, Goodwill
and Other Intangible Asset,) and the instructions for
Schedule HI, item 7.c.(1), ‘‘Goodwill impairment losses.’’
In contrast, if the total acquisition-date amount of the
identifiable net assets acquired exceeds the consideration
transferred plus the fair value of any noncontrolling
interest in the acquiree (i.e., a bargain purchase), the
acquirer shall reassess whether it has correctly identified
all of the assets acquired and all the liabilities assumed
and shall recognize any additional assets or liabilities that
are identified in that review. If that excess remains after
the review, the acquirer shall recognize that excess in
earnings as a gain attributable to the acquirer on the
acquisition date and report the amount in Schedule HI,
item 5(l), ‘‘Other noninterest income.’’
Under the acquisition method, the historical equity capital balances of the acquired business are not to be carried
forward to the balance sheet of the combined holding
company. The operating results of the acquired business
are to be included in the income and expenses of the
reporting holding company only from the acquisition
date.
Pooling-of-interests method − Under the pooling-ofinterests method, the assets, liabilities, and capital of the
holding company and the business being acquired are
added together on a line-by-line basis without any adjustments for fair value. The historical cost-based amount
(cost adjusted for amortization of premiums and discounts or depreciation) of each asset, liability, and capital
account of the acquiring holding company is added to the
corresponding account of the business being acquired to
arrive at the balance sheet for the combined holding
company. However, the capital stock outstanding of the
combined holding company must be equal to the number
of shares issued and outstanding (including the shares
issued in connection with the acquisition) multiplied by
par or stated value.
If the sum of the capital stock accounts of the entities
being combined does not equal this amount (and it rarely,
if ever, will), adjustment is required. If the sum of the
capital stock accounts is less than the number of shares
outstanding of the combined holding company multiplied
by par or stated value, ‘‘Surplus,’’ Schedule HC, item 25,
GL-14

must be debited for the amount of the difference and
‘‘Common stock,’’ Schedule HC, item 24, is credited. If
the surplus account is insufficient to absorb such an
adjustment, the remainder must be debited to ‘‘Retained
earnings,’’ Schedule HC, item 26(a). If the sum of the
capital stock accounts is more than the amount of the
outstanding stock of the combined bank, ‘‘Surplus’’ must
be credited and ‘‘Common stock’’ debited.
Any adjustments necessary to conform the accounting
methods of the acquired entity to those of the reporting
holding company must be made, net of related tax effects,
to ‘‘Retained earnings.’’
For the year in which a pooling of interests occurs,
income and expenses must be reported in Schedule HI,
Income Statement, as though the companies had combined at the beginning of the year. The portion of the
adjustment necessary to conform the accounting methods
applicable to the current period must also be allocated to
income and expenses for the period.
Reorganization − A combination of two or more entities
or businesses involving related parties, i.e., entities under
common control, is considered a reorganization and not a
business combination. For example, two subsidiary banks
of a holding company may combine into one bank, which
is a change in legal organization but not a change in the
entity. The assets and liabilities transferred in the combination are accounted for at historical cost in a manner
similar to that described above under ‘‘pooling-ofinterests method.’’ For the year in which a reorganization
occurs, income and expenses must be reported in Schedule HI, Income Statement, as though the entities had
combined at the beginning of the year.
A holding company’s investment in a bank or other
business that was acquired in a business combination
accounted for under the acquisition method may differ
from the book value of the net assets in that bank’s or
business’s financial statements because push down
accounting was not applied. This situation will generally
exist with respect to acquisitions that occurred prior to
September 30, 1989.
For further information on the accounting for business
combinations, see ASC Topic 805.
Call Option: See ‘‘Futures, forward, and standby
contracts.’’
Capital Contributions of Cash and Notes Receivable:
An institution may receive cash or a note receivable as a
Glossary

FR Y-9C
March 2013

Glossary

contribution to its equity capital. The transaction may be
a sale of capital stock or a contribution to paid-in capital
(surplus), both of which are referred to hereafter as
capital contributions. The accounting for capital contributions in the form of notes receivable is set forth in ASC
Subtopic 505-10, Equity - Overall (formerly EITF Issue
No. 85-1, ‘‘Classifying Notes Received for Capital
Stock’’) and SEC Staff Accounting Bulletin No. 107
(Topic 4.E., Receivables from Sale of Stock, in the
Codification of Staff Accounting Bulletins). This Glossary entry does not address other forms of capital contributions, for example, nonmonetary contributions to
equity capital such as a building.
A capital contribution of cash should be recorded in an
institution’s financial statements when received. Therefore, a capital contribution of cash prior to a quarter-end
report date should be reported as an increase in equity
capital in the institution’s reports for that quarter (in
Schedule HI-A, item 5 or 11, as appropriate). A contribution of cash after quarter-end should not be reflected as
an increase in the equity capital of an earlier reporting
period.
When an institution receives a note receivable rather than
cash as a capital contribution, ASC Subtopic 505-10
states that it is generally not appropriate to report the note
as an asset. As a consequence, the predominant practice
is to offset the note and the capital contribution in the
equity capital section of the balance sheet, i.e., the note
receivable is reported as a reduction of equity capital. In
this situation, the capital stock issued or the contribution
to paid-in capital should be reported in Schedule HC,
item 23, 24, or 25, as appropriate, and the note receivable
should be reported as a deduction from equity capital in
Schedule HC, item 26.c, ‘‘Other equity capital components.’’ No net increase in equity capital should be
reported in Schedule HI-A, Changes in Holding Company Equity Capital. In addition, when a note receivable
is offset in the equity capital section of the balance sheet,
accrued interest receivable on the note also should be
offset in equity (and reported as a deduction from equity
capital in Schedule HC, item 26.c), consistent with the
guidance in ASC Subtopic 505-10. Because a nonreciprocal transfer from an owner or another party to an
institution does not typically result in the recognition of
income or expense, the accrual of interest on a note
receivable that has been reported as a deduction from
equity capital should be reported as additional paid-in
capital rather than interest income.
FR Y-9C
Glossary March 2013

However, ASC Subtopic 505-10 provides that an institution may record a note received as a capital contribution
as an asset, rather than a reduction of equity capital, only
if the note is collected in cash ‘‘before the financial
statements are issued.’’ The note receivable must also
satisfy the existence criteria described below. When
these conditions are met, the note receivable should be
reported separately from an institution’s other loans and
receivables in Schedule HC-F, item 6, ‘‘All other assets,’’
and individually itemized and described in accordance
with the instructions for item 6, if appropriate.
For purposes of this report, the financial statements are
considered issued at the earliest of the following dates:
(1) The submission deadline for the FR Y-9C report;
(2) Any other public financial statement filing deadline
to which the institution is subject; or
(3) The note must be executed and enforceable before
quarter-end.
To be reported as an asset, rather than a reduction of
equity capital, as of a quarter-end report date, a note
received as a capital contribution (that is collected in cash
as described above) must meet the definition of an asset
under generally accepted accounting principles by satisfying all of the following existence criteria:
(1) There must be written documentation providing evidence that the note was contributed to the institution
prior to the quarter-end report date by those with
authority to make such a capital contribution on
behalf of the issuer of the note (e.g., if the contribution is by the institution’s parent holding company,
those in authority would be the holding company’s
board of directors or its chief executive officer or
chief financial officer);
(2) The note must be a legally binding obligation of the
issuer to fund a fixed and determinable amount by a
specified date; and
(3) The note must be executed and enforceable before
quarter-end.
Although a holding company may have a general intent
to, or may have entered into a capital maintenance
agreement with the institution that calls for it to, maintain
the institution’s capital at a specified level, this general
intent or agreement alone would not constitute evidence
GL-15

Glossary

that a note receivable existed at quarter-end. Furthermore, if a note receivable for a capital contribution
obligates the note issuer to pay a variable amount, the
institution must offset the note and equity capital. Similarly, an obligor’s issuance of several notes having fixed
face amounts, taken together, would be considered a
single note receivable having a variable payment amount,
which would require all the notes to be offset in equity
capital as of the quarter-end report date.
Capitalization of Interest: Interest costs associated with
the construction of a building shall, if material, be
capitalized as part of the cost of the building. Such
interest costs include both the actual interest incurred
when the construction funds are borrowed and the interest costs imputed to internal financing of a construction
project.
The interest rate utilized to capitalized interest on internally financed projects in the reporting period shall be the
rate(s) applicable to the holding company’s borrowings
outstanding during the period. For this purpose, a holding
company’s borrowings include interest-bearing deposits
and other interest-bearing liabilities. The interest capitalized shall not exceed the total amount of interest cost
incurred by the holding company during the reporting
period.
For further information, see ASC Subtopic 835-20, Interest – Capitalization of Interest (formerly FASB Statement
No. 34, Capitalization of Interest Costs, as amended).
Carrybacks and Carryforwards: See ‘‘Income taxes.’’
Certificate of Deposit: See ‘‘Deposits.’’
Changes in Accounting Estimates: See ‘‘Accounting
changes.’’
Changes in Accounting Principles: See ‘‘Accounting
changes.’’
Commercial Banks in the U.S.: See ‘‘Banks, U.S. and
foreign.’’
Commercial Letter of Credit: See ‘‘Letter of credit.’’
Commercial Paper: Commercial paper consists of shortterm negotiable promissory notes. Commercial paper
matures in 270 days or less. Commercial paper may be
backed by a standby letter of credit from a bank, as in the
case of documented discounted notes. Holdings of commercial paper are to be reported as ‘‘securities’’ in
Schedule HC-B, unless held for trading and therefore
reportable in Schedule HC, item 5, ‘‘Trading assets.’’
GL-16

Commodity or Bill-of-Lading Draft: A commodity or
bill-of-lading draft is a draft that is issued in connection
with the shipment of goods. If the commodity or bill-oflading draft becomes payable only when the shipment of
goods against which it is payable arrives, it is an arrival
draft. Arrival drafts are usually forwarded by the shipper
to the collecting depository institution with instructions
to release the shipping documents (e.g., bill of lading)
conveying title to the goods only upon payment of the
draft. Payment, however, cannot be demanded until the
goods have arrived at the drawee’s destination. Arrival
drafts provide a means of insuring payment of shipped
goods at the time that the goods are released.
Common Stock of Unconsolidated Subsidiaries,
Investments in: See the instructions to Consolidated
Financial Statements for Holding Companies, Schedule
HC, item 8, ‘‘Investments in unconsolidated subsidiaries
and associated companies.’’
Continuing Contract: See ‘‘Federal funds transactions.’’
Contractholder: A contractholder is the person, entity
or group to whom an annuity is issued.
Corporate Joint Venture: See ‘‘Subsidiaries.’’
Corrections of Accounting Errors: See ‘‘Accounting
changes.’’
Coupon Stripping, Treasury Receipts, and STRIPS:
Coupon stripping occurs when a security holder physically detaches unmatured coupons from the principal
portion of a security and sells either the detached coupons or the ex-coupon security separately. (Such transactions are generally considered by the Federal Reserve
to represent ‘‘improper investment practices’’ for holding
companies.) In accounting for such transactions, the
carrying amount of the security must be allocated between
the ex-coupon security and the detached coupons based
on their relative fair values at the date of the sale in
accordance with ASC Topic 860. Transfers and Servicing
(formerly FASB Statement No. 140, Accounting for
Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended). (See the Glossary
entry for ‘‘transfers of financial assets.’’)
Detached U.S. government security coupons and
ex-coupon U.S. government securities that are held for
purposes other than trading, whether resulting from the
coupon stripping activities of the reporting holding company or from its purchase of stripped securities, shall be
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reported as ‘‘Other domestic debt securities’’ in Schedule
HC-B. The amount of any discount or premium relating
to the detached coupons or ex-coupon securities must be
amortized. (See the Glossary entry for ‘‘premiums and
discounts.’’)
A variation of coupon stripping has been developed
by several securities firms which have marketed instruments with such names as CATS (Certificates of Accrual
on Treasury Securities), TIGR (Treasury Investment
Growth Receipts), COUGAR (Certificates on Government Receipts), LION (Lehman Investment Opportunity
Notes), and ETR (East Treasury Receipts). A securities
dealer purchases U.S. Treasury securities, delivers them
to a trustee, and sells receipts representing the rights to
future interest and/or principal payments on the U.S.
Treasury securities held by the trustee. Such Treasury
receipts are not an obligation of the U.S. government and,
when held for purposes other than trading shall be reported
as other (domestic) securities in Schedule HC-B, item
6(a). The discount on these Treasury receipts must be
accreted.
Under a program called Separate Trading of Registered
Interest and Principal of Securities (STRIPS), the U.S.
Treasury has issued certain long-term note and bond
issues that are maintained in the book-entry system
operated by the Federal Reserve Banks in a manner that
permits separate trading and ownership of the interest
and principal payments on these issues. Even after the
interest or principal portions of U.S. Treasury STRIPS
have been separately traded, they remain obligations of
the U.S. government. STRIPS held for purposes other
than trading shall be reported as U.S. Treasury securities
in Schedule HC-B, item 1. The discount on separately
traded portions of STRIPS must be accreted.
Detached coupons, ex-coupon securities, Treasury
receipts, and U.S. Treasury STRIPS held for trading
purposes shall be reported in Schedule HC, item 5, at fair
value.
Custody Account: A custody account is one in which
securities or other assets are held by a holding company
or subsidiary of the holding company on behalf of a
customer under a safekeeping arrangement. Assets held
in such capacity are not to be reported in the balance
sheet of the reporting bank nor are such accounts to be
reflected as a liability. Assets of the reporting holding
company held in custody accounts at banks that are
outside the holding company are to be reported on the
FR Y-9C
Glossary March 2013

reporting holding company’s balance sheet in the appropriate asset categories as if held in the physical custody
of the reporting holding company.
Dealer Reserve Account: A dealer reserve account
arises when the holding company purchases at full face
value a dealer’s installment note receivables, but credits
less than the full face value directly to the dealer’s
account. The remaining amount is credited to a separate
dealer reserve account. That account is held by the
holding company as collateral for the installment notes
and, for reporting purposes, is treated as a deposit in
the appropriate items of Schedule HC-E. The bank will
subsequently disburse to the dealer predetermined portions of the reserve as the purchased notes are paid in a
timely manner.
For example, if a bank purchases $100,000 in notes from
a dealer for the full face amount ($100,000) and pays to
the dealer $90,000 in cash or in credits to his/her deposit
account, the remaining $10,000, which is held as collateral security, would be credited to the dealer reserve
account.
See also ‘‘Deposits.’’
Deferred Compensation Agreements: Institutions often
enter into deferred compensation agreements with selected
employees as part of executive compensation and retention programs. These agreements are generally structured
as nonqualified retirement plans for federal income tax
purposes and are based upon individual agreements with
selected employees. Institutions purchase life insurance
in connection with many of these agreements. Bankowned life insurance may produce attractive taxequivalent yields that offset some or all of the costs of the
agreements.
Deferred compensation agreements with select employees under individual contracts generally do not constitute
postretirement income plans (i.e., pension plans) or postretirement health and welfare benefit plans. The accounting for individual contracts that, when taken together, do
not represent a postretirement plan should follow ASC
Subtopic 710-10, Compensation-General – Overall (formerly Accounting Principles Board Opinion No. 12,
Omnibus Opinion 1967, as amended by FASB Statement
No. 106, Employers’ Accounting for Postretirement
Benefits Other Than Pensions). If the individual contracts, taken together, are equivalent to a plan, the plan
should be accounted for under ASC Topic 715,
Compensation-Retirement Benefits (formerly FASB
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Glossary

Statement No. 87, Employers’ Accounting for Pensions,
or Statement No. 106).
ASC Subtopic 710-10 requires that an employer’s obligation under a deferred compensation agreement be accrued
according to the terms of the individual contract over the
required service period to the date the employee is fully
eligible to receive the benefits, i.e., the ‘‘full eligibility
date.’’ Depending on the individual contract, the full
eligibility date may be the employee’s expected retirement date, the date the employee entered into the contract, or a date between these two dates. ASC Subtopic
710-10 does not prescribe a specific accrual method for
the benefits under deferred compensation contracts, stating only that the ‘‘cost of those benefits shall be accrued
over that period of the employee’s service in a systematic
and rational manner.’’ The amounts to be accrued each
period should result in a deferred compensation liability
at the full eligibility date that equals the then present
value of the estimated benefit payments to be made under
the individual contract.
ASC Subtopic 710-10 does not specify how to select the
discount rate to measure the present value of the estimated
benefit payments. Therefore, other relevant accounting
literature must be considered in determining an appropriate discount rate. For purposes of these reports, an institution’s incremental borrowing rate3 and the current rate
of return on high-quality fixed-income debt securities4 are
acceptable discount rates to measure deferred compensation agreement obligations. An institution must select and
consistently apply a discount rate policy that conforms
with generally accepted accounting principles.
For each deferred compensation agreement to be accounted for in accordance with ASC Subtopic 710-10, an
institution should calculate the present value of the
expected future benefit payments under the agreement at
the employee’s full eligibility date. The expected future
benefit payments can be reasonably estimated and should
3. ASC Subtopic 835-30, Interest – Imputation of Interest (formerly APB
Opinion No. 21, Interest on Receivables and Payables, paragraph 13),
states in part that the rate used for valuation purposes will normally be
at least equal to the rate at which the debtor can obtain financing of a
similar nature from other sources at the date of the transaction.’
4. Paragraph 186 in the Basis for Conclusions of former FASB Statement
No. 106, states that ‘‘[t]he objective of selecting assumed discount
rates is to measure the single amount that, if invested at the measurement date in a portfolio of high-quality debt instruments, would provide the necessary future cash flows to pay the accumulated benefits
when due.’’

GL-18

be based on reasonable and supportable assumptions. The
estimated amount of these benefit payments should be
discounted because the benefits will be paid in periodic
installments after the employee retires.
For deferred compensation agreements commonly
referred to as revenue neutral or indexed retirement
plans,5 the expected future benefits should include both
the ‘‘primary benefit’’ and, if the employee is entitled to
‘‘excess earnings’’ that are earned after retirement, the
‘‘secondary benefit.’’ The number of periods the primary
and any secondary benefit payments should be discounted may differ because the discount period for each
type of benefit payment should be based upon the length
of time during which each type of benefit will be paid as
specified in the deferred compensation agreement.
After the present value of the expected future benefit
payments has been determined, an institution should
accrue an amount of compensation expense and a liability each year from the date the employee enters into the
deferred compensation agreement until the full eligibility
date. The amount of these annual accruals should be
sufficient to ensure that a deferred compensation liability
equal to the present value of the expected benefit payments is recorded by the full eligibility date. Any method
of deferred compensation accounting that does not recognize some expense in each year from the date the
employee enters into the agreement until the full eligibility date is not systematic and rational. (For indexed
retirement plans, some expense should be recognized for

5. Revenue neutral and indexed retirement plans are deferred compensation agreements that are typically designed so that the spread each year,
if any, between the tax-equivalent earnings on bank-owned life insurance covering an individual employee and a hypothetical earnings
calculation is deferred and paid to the employee as a postretirement
benefit. This spread is commonly referred to as ‘‘excess earnings.’’ The
hypothetical earnings are computed based on a pre-defined variable
index rate (e.g., cost of funds or federal funds rate) times a notional
amount. The agreement for this type of plan typically requires the
excess earnings that accrue before an employee’s retirement to be
recorded in a separate liability account. Once the employee retires, the
balance in the liability account is generally paid to the employee in
equal annual installments over a set number of years (e.g., 10 or 15
years). These payments are commonly referred to as the ‘‘primary
benefit’’ or ‘‘preretirement benefit.’’ The employee may also receive
the excess earnings that are earned after retirement. This benefit may
continue until his or her death and is commonly referred to as the
‘‘secondary benefit’’ or ‘‘postretirement benefit.’’ The secondary benefit is paid annually, once the employee has retired, in addition to the
primary benefit.

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the primary benefit and any secondary benefit in each of
these years.)
Vesting provisions should be reviewed to ensure that the
full eligibility date is properly determined because this
date is critical to the measurement of the liability estimate. Because ASC Subtopic 710-10 requires that the
present value of the expected benefit payments be
recorded by the full eligibility date, institutions also need
to consider changes in market interest rates to appropriately measure deferred compensation liabilities. Therefore, institutions should periodically review their estimates of the expected future benefits under deferred
compensation agreements and the discount rates used to
compute the present value of the expected benefit payments and revise the estimates and rates, when appropriate.
Deferred compensation agreements may include noncompete provisions or provisions requiring employees to
perform consulting services during postretirement years.
If the value of the noncompete provisions cannot be
reasonably and reliably estimated, no value should be
assigned to the noncompete provisions in recognizing the
deferred compensation liability. Institutions should allocate a portion of the future benefit payments to consulting
services to be performed in postretirement years only if
the consulting services are determined to be substantive.
Factors to consider in determining whether postretirement consulting services are substantive include, but are
not limited to, whether the services are required to be
performed, whether there is an economic benefit to the
institution, and whether the employee forfeits the benefits
under the agreement for failure to perform such services.
Deferred compensation liabilities should be reported on
the balance sheet in Schedule HC, item 20, ‘‘Other
liabilities,’’ and in Schedule HC-G, item 4, ‘‘Other’’
liabilities. The annual compensation expense (service
component and interest component) related to deferred
compensation agreements should be reported in the
income statement in Schedule HI, item 7(a), ‘‘Salaries
and employee benefits.’’
See also ‘‘Bank-owned life insurance.’’
Deferred Income Taxes: See ‘‘Income taxes.’’
Defined Benefit Postretirement Plans: The accounting
and reporting standards for defined benefit postretirement
plans, such as pension plans and health care plans, are set
forth in ASC Topic 715, Compensation-Retirement Benefits (formerly FASB Statement No. 87, ’’Employers’
FR Y-9C
Glossary March 2013

Accounting for Pensions‘‘; FASB Statement No. 106,
’’Employers’ Accounting for Postretirement Benefits
Other Than Pensions‘‘; and FASB Statement No. 158,
’’Employers’ Accounting for Defined Benefit Pension
and Other Postretirement Plans‘‘). ASC Topic 715 requires
an institution that sponsors a single-employer defined
benefit postretirement plan to recognize the funded status
of each such plan on its balance sheet. The funded status
of a benefit plan is measured as of the end of an
institution’s fiscal year as the difference between plan
assets at fair value (with limited exceptions) and the
benefit obligation. An overfunded plan is recognized as
an asset, which should be reported in Schedule HC-F,
item 6, ’’All other assets,″ while an underfunded plan is
recognized as a liability, which should be reported in
Schedule HC-G, item 4, ″All other liabilities.″
An institution should measure the net period benefit cost
of a defined benefit plan for a reporting period in
accordance with ASC Subtopic 715-30 (formerly FASB
Statement No. 87) for pension plans and ASC Subtopic
715-60 (formerly FASB Statement No. 106) for other
postretirement benefit plans. This cost should be reported
in Schedule HI, item 7.a, ‘‘Salaries and employee benefits.’’ However, an institution must recognize certain
gains and losses and prior service costs or credits that
arise on a defined benefit plan during each reporting
period, net of tax, as a component of other comprehensive income (Schedule HI-A, item 10) and, hence, accumulated other comprehensive income (AOCI) (Schedule
HC, item 26.b). Postretirement plan amounts carried in
AOCI are adjusted as they are subsequently recognized in
earnings as components of a plan’s net periodic benefit
cost. For further information on accounting for defined
benefit postretirement plans, institutions should refer to
ASC Topic 715.
Impact on Regulatory Capital - Institutions should reverse
the effects on AOCI of ASC Subtopic 715-20 (formerly
FASB Statement No. 158) for purposes of reporting and
measuring the numerators and denominators for the
leverage and risk-based capital ratios. The intent of the
reversal is to neutralize for regulatory capital purposes
the effects on AOCI of the application of ASC Subtopic
715-20. The instructions for Schedule HC-R, Regulatory
Capital, items 4, 26, and 42, provide guidance on how to
report adjustments to Tier 1 capital and risk-weighted
total assets to reverse the effects of applying ASC
Subtopic 715-20 for regulatory capital purposes.
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Glossary

Demand Deposits: See ‘‘Deposits.’’
Depository Institutions: Depository institutions consist
of depository institutions in the U.S. and banks in foreign
countries.
Depository institutions in the U.S. consist of:
(1) U.S. branches and agencies of foreign banks;
(2) U.S.-domiciled head offices and branches of U.S.
banks, i.e.,
(a) national banks,

definitions in these two sources. In addition, deposits for
purposes of this report, include deposits of thrift institutions. The definitions of deposits to be reported in the
deposit items of the Consolidated Financial Statements
of Holding Companies are discussed below under the
following headings:
(I) FDI Act definition of deposits.
(II) Transaction–nontransaction deposit
distinction.
(III) Interest noninterest-bearing deposit
distinction.

(b) state-chartered commercial banks,

(I) FDI Act definition of deposits:

(c) trust companies that perform a commercial banking business,

(1) the unpaid balance of money or its equivalent received
or held by a bank in the usual course of business and
for which it has given or is obligated to give credit,
either conditionally or unconditionally, to a commercial, checking, savings, time, or thrift account, or
which is evidenced by its certificate of indebtedness,
or other similar name, or a check or draft drawn
against a deposit account and certified by the bank, or
a letter of credit or a traveler’s check on which the
bank is primarily liable: Provided that, without limiting the generality of the term ‘‘money or its equivalent,’’ any such account or instrument must be
regarded as evidencing the receipt of the equivalent
of money when credited or issued in exchange for
checks or drafts or for a promissory note upon which
the person obtaining any such credit or instrument is
primarily or secondarily liable, or for a charge against
a deposit account, or in settlement of checks, drafts,
or other instruments forwarded to such bank for
collection.

(d) industrial banks,
(e) private or unincorporated banks,
(f) Edge and Agreement corporations, and
(g) International Banking Facilities of U.S. depository institutions; and
(3) U.S.-domiciled head offices and branches of other
depository institutions in the U.S., i.e.,
(a) mutual or stock savings banks,
(b) savings or building and loan associations,
(c) cooperative banks,
(d) credit unions,
(e) homestead associations, and
(f) International Banking Facilities (IBFs) of other
depository institutions in the U.S.; and
(g) other similar depository institutions in the U.S.
Banks in foreign countries consist of foreign branches of
foreign banks and foreign offices of U.S. banks.
See the Glossary entry for ‘‘Banks, U.S. and foreign,’’ for
a definition of foreign banks.
Deposits: The basic statutory and regulatory definitions
of ‘‘deposits’’ are contained in Section 3(1) of the Federal
Deposit Insurance Act and in the Federal Reserve Regulation D. The definitions in these two legal sources differ
in certain respects. Furthermore, for purposes of these
reports, the reporting standards for deposits specified in
these instructions do not strictly follow the precise legal
GL-20

(2) trust funds as defined in this Act received or held by
such bank, whether held in the trust department or
held or deposited in any other department of such
bank.
(3) money received or held by a bank, or the credit given
for money or its equivalent received or held by a
bank, in the usual course of business for a special or
specific purpose, regardless of the legal relationship
thereby established, including without being limited
to, escrow funds, funds held as security for an
obligation due to the bank or others (including funds
held as dealers reserves) or for securities loaned by
the bank, funds deposited by a debtor to meet
maturing obligations, funds deposited as advance
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FR Y-9C
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payment on subscriptions to United States government securities, funds held for distribution or purchase of securities, funds held to meet its acceptances
or letters of credit, and withheld taxes: Provided that
there shall not be included funds which are received
by the bank for immediate application to the reduction of an indebtedness to the receiving bank, or
under condition that the receipt thereof immediately
reduces or extinguishes such an indebtedness.
(4) outstanding draft (including advice or authorization
to charge bank’s balance in another bank), cashier’s
check, money order, or other officer’s check issued in
the usual course of business for any purpose, including without being limited to those issued in payment
for services, dividends, or purchases, and
(5) such other obligations of a bank as the Board of
Directors of the Federal Deposit Insurance Corporation, after consultation with the Comptroller of the
Currency and the Board of Governors of the Federal
Reserve System, shall find and prescribe by regulation to be deposit liabilities by general usage.
(II) Transaction–nontransaction deposit distinction:
The Monetary Control Act of 1980 and the current
Federal Reserve Regulation D, ‘‘Reserve Requirements
of Depository institutions,’’ establish, for purposes of
federal reserve requirements on deposit liabilities, a
category of deposits designated as ‘‘transaction accounts’’
All deposits that are not transaction accounts are ‘‘nontransaction accounts.’’
(1) Transaction accounts—With the exceptions noted
below, a ‘‘transaction account,’’ as defined in Regulation D and in these instructions, is a deposit or
account from which the depositor or account holder
is permitted to make transfers or withdrawals by
negotiable or transferable instruments, payment orders
of withdrawal, telephone transfers, or other similar
devices for the purpose of making payments or
transfers to third persons or others or from which the
depositor may make more than six third party payments at an automated teller machine (ATM), a
remote service unit (RSU), or another electronic
device, including by debit card.
Excluded from transaction accounts are savings
deposits (including money market deposit accounts—
MMDAs) as defined below in the nontransaction
account category. However, an account that otherFR Y-9C
Glossary March 2013

wise meets the definition of savings deposits but that
authorizes or permits the depositor to exceed the
transfer limitations specified for those respective
accounts shall be reported as a transaction account.
(Please refer to the definitions of savings deposits for
further detail.)
Transaction accounts consist of the following types
of deposits: (a) demand deposits; (b) NOW accounts
(including accounts previously designated as ‘‘Super
NOWs’’); (c) ATS accounts; and (d) telephone and
preauthorized transfer accounts. Interest that is paid
by the crediting of transaction accounts is also
included in transaction accounts.
(a) Demand deposits are deposits that are payable
immediately on demand, or have an original
maturity or required notice period of less than
seven days, or that represent funds for which the
depository institution does not reserve the right to
require at least seven days’ written notice of an
intended withdrawal. Demand deposits include
any matured time deposits without automatic
renewal provisions, unless the deposit agreement
provides for the funds to be transferred at maturity to another type of account. Effective July 21,
2011, demand deposits may be interest-bearing
or noninterest-bearing. Demand deposits do not
include: (i) money market deposit accounts
(MMDAs) or (ii) NOW accounts, as defined
below in this entry.
(b) NOW accounts are interest-bearing deposits (i) on
which the depository institution has reserved the
right to require at least seven days’ written notice
prior to withdrawal or transfer of any funds in the
account and (ii) that can be withdrawn or transferred to third parties by issuance of a negotiable
or transferable instrument.
NOW accounts, as authorized by federal law, are
limited to accounts held by:
(i) Individuals or sole proprietorships;
(ii) Organizations that are operated primarily for
religious, philanthropic, charitable, educational, or other similar purposes and that are
not operated for profit. These include organizations, partnerships, corporations, or associations that are not organized for profit and
are described in section 501(c)(3) through
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Glossary

(13) and (19) and section 528 of the Internal
Revenue Code, such as church organizations; professional associations; trade associations; labor unions; fraternities, sororities
and similar social organizations; and nonprofit recreational clubs; or
(iii) Governmental units including the federal
government; state governments; county and
municipal governments and their political
subdivisions; the District of Columbia; the
Commonwealth of Puerto Rico, American
Samoa, Guam, and any territory or possession of the United States and their political
subdivisions.
NOTE: There are no regulatory requirements
with respect to minimum balances to be maintained in a NOW account or to the amount of
interest that may be paid on a NOW account.
(c) ATS accounts are deposits or accounts of individuals on which the depository institution has
reserved the right to require at least seven days’
written notice prior to withdrawal or transfer of
any funds in the account and from which, pursuant to written agreement arranged in advance
between the reporting institution and the depositor, withdrawals may be made automatically
through payment to the depository institution
itself or through transfer of credit to a demand
deposit or other account in order to cover checks
or drafts drawn upon the institution or to maintain a specified balance in, or to make periodic
transfers to, such other accounts.
(d) Telephone or preauthorized transfer accounts
consist of deposits or accounts (1) in which the
entire beneficial interest is held by a party eligible to hold a NOW account, (2) on which the
reporting institution has reserved the right to
require at least seven days’ written notice prior to
withdrawal or transfer of any funds in the account,
and (3) under the terms of which, or by practice
of the reporting institution, the depositor is permitted or authorized to make more than six
withdrawals per month or statement cycle (or
similar period) of at least four weeks for purposes
of transferring funds to another account of the
depositor at the same institution (including a
transaction account) or for making payment to
GL-22

institution (including a transaction account) or
for making payment to a third party by means of
preauthorized transfer, or telephonic (including
data transmission) agreement, order or instruction. An account that permits or authorizes more
than six such withdrawals in a ‘‘month’’ (a
calendar month or any period approximating a
month that is at least four weeks long, such as a
statement cycle) is a transaction account whether
or not more than six such withdrawals actually
are made in the ‘‘month.’’
A ‘‘preauthorized transfer’’ includes any
arrangement by the reporting institution to pay
a third party from the account of a depositor
(1) upon written or oral instruction (including an
order received through an automated clearing
house (ACH), or (2) at a predetermined time or
on a fixed schedule.
Telephone and preauthorized transfer accounts
also include (1) the balances of deposits or
accounts that otherwise meet the definition of
savings deposits (other than MMDAs) or time
deposits, but from which payments may be made
to third parties by means of a debit card, an
automated teller machine, remote service unit or
other electronic device, regardless of the number
of payments made; and (2) deposits or accounts
maintained in connection with an arrangement
that permits the depositor to obtain credit directly
or indirectly through the drawing of a negotiable
or nonnegotiable check, draft, order or instruction or other similar device (including telephone
or electronic order or instruction) on the issuing
institution that can be used for purposes of
making payments or transfers to third persons
or others, or to another deposit account of the
depositor.
Telephone or preauthorized transfer accounts do
not include:
(i) Accounts that otherwise meet the definition
of telephone or preauthorized transfer
accounts as defined above but that are held
by a depositor that is not eligible to hold
a NOW account. Such accounts shall be
reported as demand deposits.
(ii) Accounts, regardless of holder, that permit
no more than six telephone or preauthorized
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FR Y-9C
March 2013

Glossary

transfers per month to another account of the
depositor at the same institution or to a third
party. (iii)
(iii) All demand deposits, ATS accounts, NOW
accounts, and savings deposits (including
MMDAs), even if telephone or preauthorized transfers are permitted from such
accounts.
(iv) Deposits or accounts (other than savings
deposits) held by individuals from which
more than six transfers per month can
be made to a checking or NOW account
to cover overdrafts. Such accounts are
regarded as ATS accounts, not as telephone
or preauthorized transfer accounts.
(2) Nontransaction accounts—All deposits that are not
transaction accounts (as defined above) are non transaction accounts. Nontransaction accounts include:
(a) savings deposits (including MMDAs and other
savings deposits) and (b) time deposits (time certificates of deposit and time deposits, open account).
(a) Savings deposits are deposits that are not payable
on a specified date or after a specified period of
time from the date of deposit, but for which the
reporting institution expressly reserves the right
to require at least seven days’ written notice
before an intended withdrawal.
Under the terms of the deposit contract or by practice of the depository institution, the depositor is
permitted or authorized to make no more than six
transfers per calendar month or statement cycle
(or similar period) of at least four weeks to
another account (including a transaction account)
of the depositor at the same institution or to a
third party by means of a preauthorized or automatic transfer or telephonic (including data transmission) agreement, order or instruction and no
more than three of the six such transfers may be
by check, draft, debit card or similar order made
by the depositor and payable to third parties.

(2) Transfers of funds from this account to
another account of the same depositor at the
same institution when by mail, messenger,
automated teller machine, or in person.
(3) Withdrawals for payment directly to the
depositor when made by mail, messenger,
automated teller machine, in person, or
by telephone (via check mailed to the
depositor).
Further, savings deposit have no minimum balance is required by regulation, there is no regulatory limitation on the amount of interest that may
be paid, and no minimum maturity is required
(although depository institutions must reserve the
right to require at least seven days’ written notice
prior to withdrawal as stipulated above for a
savings deposit).
Any depository institution may place restrictions
and requirements on savings deposits in addition
to those stipulated above for each respective
account and in Federal Reserve Regulation D.
On the other hand, an account that otherwise
meets the definition of savings deposit but that
authorizes or permits the depositor to exceed the
third-party transfer rule shall be reported as a
transaction account, as follows:
(1) If the depositor is ineligible to hold a NOW
account, such an account is considered a
demand deposit.
(2) If the depositor is eligible to hold a NOW
account, the account will be considered either
a NOW account, a telephone or pre authorized transfer account, an ATS account, or a
demand deposit, depending first on whether
transfers or withdrawals by check, draft, or
similar instrument are permitted or authorized and, if not, on the types of transfers
allowed and on the type of depositor:

There are no regulatory restrictions on the following types of transfers or withdrawals from a
saving account regardless of the number:

(a) If withdrawals or transfers by check,
draft, or similar instrument are permitted
or authorized, the account is considered a
NOW account.

(1) Transfers for the purpose of repaying loans
and associated expenses at the same depository institution (as originator or servicer).

(b) If withdrawals or transfers by check,
draft, or similar instrument are not permitted or authorized, the nature of the

FR Y-9C
Glossary March 2013

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Glossary

account is determined first by the type of
transfers authorized or permitted and second by the type of depositor:
(i) If only telephone or preauthorized
transfers are permitted or authorized,
the account is considered a telephone
or preauthorized transfer account.
(ii) If other types of transfers are authorized or permitted (e.g., automatic
transfers), the account type is determined by the type of depositor:
(a) If the depositor is eligible to hold
an ATS account, the account is
considered an ATS account.
(b) If the depositor is ineligible to
hold an ATS account, the account
is considered a demand deposit.
(b) Time deposits are payable on a specified date not
less than seven days after the date of deposit or
payable at the expiration of a specified time not
less than seven days after the date of deposit, or
payable only upon written notice that is actually
required to be given by the depositor not less than
seven days prior to withdrawal. Also, the depositor does not have a right, and is not permitted, to
make withdrawals from time deposits within six
days after the date of deposit unless the deposit is
subject to an early withdrawal penalty of at least
seven days’ simple interest on amounts withdrawn
within the first six days after deposit.6 A time
deposit from which partial early withdrawals are
permitted must impose additional early withdrawal penalties of at least seven days’ simple
interest on amounts withdrawn within six days
after each partial withdrawal. If such additional
early withdrawal penalties are not imposed, the
account ceases to be a time deposit. The account
may become a savings deposit if it meets the
requirements for a savings deposit; other wise it
becomes a demand deposit.

6. Accounts existing on March 31, 1986, may satisfy the early withdrawal
penalties specified by Federal Reserve Regulation D by meeting the
Depository Institutions Deregulation Committee’s early withdrawal
penalties in existence on March 31, 1986.

GL-24

NOTE: The above prescribed penalties are the
minimum required by Federal Reserve Regulation D. Institutions may choose to require penalties for early withdrawal in excess of the
regulatory minimums.
Time deposits take two forms:
(i) Time certificates of deposit (including rollover certificates of deposit) are deposits
evidenced by a negotiable or nonnegotiable instrument, or a deposit in book
entry form evidenced by a receipt or similar acknowledgement issued by the bank,
that provides, on its face, that the amount
of such deposit is payable to the bearer, to
any specified person, or to the order of a
specified person as follows:
(a) on a certain date not less than seven
days after the date of deposit,
(b) at the expiration of a specified period
not less than seven days after the date
of the deposit, or
(c) upon written notice to the bank which
is to be given not less than seven days
before the date of withdrawal.
(ii) Time deposits, open account are deposits
(other than time certificates of deposit) for
which there is in force a written contract
with the depositor that neither the whole
nor any part of such deposit may be withdrawn prior to:
(a) the date of maturity which shall be not
less than seven days after the date of
the deposit, or
(b) the expiration of a specified period of
written notice of not less than seven
days. These deposits include ‘‘club
accounts.’’ For purposes of the Consolidated Financial Statements of
Holding Companies, ‘‘club accounts’’
consist of accounts, such as Christmas
club and vacation club accounts, made
under written contracts that provide
that no withdrawal shall be made until
a certain number of periodic deposits
have been made during a period of not
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less than three months, even though
some of the deposits are made within
six days of the end of such period.
Time deposits do not include the following
categories of liabilities even if they have an
original maturity of seven days or more:
(1) Any deposit or account that otherwise
meets the definition of a time deposit but
that allows withdrawals within the first
six days after deposit and that does not
require an early withdrawal penalty of at
least seven days’ simple interest on
amounts withdrawn within those first six
days. Such deposits or accounts that meet
the definition of a savings deposit shall
be reported as savings deposits; otherwise they shall be reported as demand
deposits.
(2) The remaining balance of a time deposit
if a partial early withdrawal is made and
the remaining balance is not subject to
additional early withdrawal penalties of
at least seven days’ simple interest on
amounts withdrawn within six days after
each partial withdrawal. Such time deposits that meet the definition of a savings
deposit shall be reported as savings
deposits; otherwise they shall be reported
as demand deposits.
Reporting of Retail Sweep Arrangements Affecting Transaction and Nontransaction Accounts — In an effort to
reduce their reserve requirements, some holding company bank subsidiaries have established “retail sweep
arrangements” or “retail sweep programs.” In a retail
sweep arrangement, a depository institution transfers
funds between a customer’s transaction account(s) and
that customer’s nontransaction account(s) (usually savings deposit account(s)) by means of preauthorized or
automatic transfers, typically in order to reduce transaction account reserve requirements while providing the
customer with unlimited access to the funds.
There are three key criteria for retail sweep programs to
comply with Federal Reserve Regulation D definitions of
“transaction account” and “savings deposit:”
(1) A depository institution must establish by agreement
with its transaction account customer two legally
FR Y-9C
Glossary March 2013

separate accounts: a transaction account (a NOW
account or demand deposit account) and a savings
deposit account, sometimes called a ‘‘money market
deposit account’’ or ‘‘MMDA’’;
(2) The swept funds must actually be moved from the
customer’s transaction account to the customer’s
savings deposit account on the official books and
records of the depository institution as of the close of
the business on the day(s) on which the depository
institution intends to report the funds in question as
savings deposits and not transaction accounts, and
vice versa. In addition to actually moving the
customer’s funds between accounts and reflecting
this movement at the account level:
(a) If the depository institution’s general ledger is
sufficiently disaggregated to distinguish between
transaction and savings deposit accounts, the
aforementioned movement of funds between the
customer’s transaction account and savings
deposit account must be reflected on the general
ledger.
(b) If the depository institution’s general ledger is
not sufficiently disaggregated, the distinction may
be reflected in supplemental records or systems,
but only if such supplemental records or systems
constitute official books and records of the institution and are subject to the same prudent managerial oversight and controls as the general ledger.
A retail sweep program may not exist solely in
records or on systems that do not constitute official
books and records of the depository institution and
that are not used for any purpose other than generating its Report of Transaction Accounts, Other Deposits and Vault Cash (FR 2900) for submission to the
Federal Reserve; and
(3) The maximum number of preauthorized or automatic
funds transfers (‘‘sweeps’’) out of a savings deposit
account and into a transaction account in a retail
sweep program is limited to not more than six per
month. Transfers out of the transaction account and
into the savings deposit may be unlimited in number.
If any of the three criteria is not met, all swept funds must
continue to be reported as transaction accounts, both for
purposes of this report and of FR 2900 deposit reports.
All three criteria must be met in order to report the
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Glossary

nontransaction subaccount as a nonreservable savings
deposit account.

accounts can be increased as market conditions
change.

Further, for purposes of the FR Y-9C report, if all three of
the criteria above are met, a holding company must report
the transaction account and nontransaction account components of a retail sweep program separately when it
reports its quarter-end deposit information in Schedules
HC and HC-E, its quarterly averages in Schedule HC-K,
and its interest expense (if any) in Schedule HI. Thus,
when reporting quarterly averages in Schedule HC-K, a
holding company should include the amounts held in the
transaction accounts (if interest-bearing) and the nontransaction savings accounts in retail sweep arrangements each day or each week in the appropriate separate
items for average interest-bearing deposits. In addition, if
the bank subsidiary pays interest on accounts involved in
retail sweep arrangements, the interest expense reported
in Schedule HI should be allocated to the appropriate
category in item 2(a), ‘‘Interest on deposits,’’ based on
the balances in these accounts during the reporting
period.

(2) Noninterest-bearing deposit accounts consist of
deposit accounts on which the issuing depository
institution makes no payment to or for the account of
any depositor as compensation for the use of funds
constituting a deposit. An institution’s absorption of
expenses incident to providing a normal banking
function or its forbearance from charging a fee in
connection with such a service is not considered a
payment of interest.

For additional information, refer to the Federal Reserve
Board staff guidance relating to the requirements for a
retail sweep program under Regulation D at http://
www.federalreserve.gov/boarddocs/legalint/
FederalReserveAct/2007/20070501/20070501.pdf.
(III) Interest noninterest-bearing deposit distinction:
(1) Interest-bearing deposit accounts consist of deposit
accounts on which the issuing depository institution
makes any payment to or for the account of any
depositor as compensation for the use of funds
constituting a deposit. Such compensation may be in
the form of cash, merchandise, or property or as a
credit to an account. An institution’s absorption of
expenses incident to providing a normal banking
function or its forbearance from charging a fee in
connection with such a service is not considered a
payment of interest.
Deposits with a zero percent interest rate that are
issued on a discount basis are to be treated as
interest-bearing. Deposit accounts on which the interest rate is periodically adjusted in response to changes
in market interest rates and other factors should be
reported as interest-bearing even if the rate has been
reduced zero, provided the interest rate on these
GL-26

Noninterest-bearing deposit accounts include (i)
matured time deposits that are not automatically
renewable (unless the deposit agreement provides for
the funds to be transferred at maturity to another type
of account) and (ii) deposits with a zero percent
stated interest rate that are issued at face value.
See also ‘‘Brokered deposits’’ and ‘‘Hypothecated
deposits.’’
Derivative Contracts: Holding companies commonly
use derivative instruments for managing (positioning or
hedging) their exposure to market risk (including interest
rate risk and foreign exchange risk), cash flow risk, and
other risks in their operations and for trading. The
accounting and reporting standards for derivative instruments, including certain derivative instruments embedded in other contracts, and for hedging activities are set
forth in ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, as amended),
which holding companies must follow for purposes of
these reports. ASC Topic 815 requires all derivatives to
be recognized on the balance sheet as either assets or
liabilities at their fair value. A summary of the principal
provisions of ASC Topic 815 follows. For further information, see ASC Topic 815 which includes the implementation guidance issued by the FASB’s Derivatives
Implementation Group.
Definition of Derivative
ASC Topic 815 defines a ‘‘derivative instrument’’ as a
financial instrument or other contract with all three of the
following characteristics:
(1) It has one or more underlyings (i.e., specified interest
rate, security price, commodity price, foreign

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exchange rate, index of prices or rates, or other
variable) and one or more notional amounts (i.e.,
number of currency units, shares, bushels, pounds, or
other units specified in the contract) or payment
provisions or both. These terms determine the amount
of the settlement or settlements, and in some cases,
whether or not a settlement is required.
(2) It requires no initial net investment or an initial net
investment that is smaller than would be required for
other types of contracts that would be expected to
have similar response to changes in market factors.
(3) Its terms require or permit net settlement, it can be
readily settled net by a means outside the contract, or
it provides for delivery of an asset that puts the
recipient in a position not substantially different from
net settlement.
Certain contracts that may meet the definition of a
derivative are specifically excluded from the scope of
ASC Topic 815, including:
• ‘‘regular-way’’ securities trades, which are trades that
are completed within the time period generally established by regulations and conventions in the marketplace or by the exchange on which the trade is
executed;
• normal purchases and sales of an item other than a
financial instrument or derivative instrument (e.g., a
commodity) that will be delivered in quantities expected
to be used or sold by the reporting entity over a
reasonable period in the normal course of business;
• traditional life insurance and property and casualty
contracts; and
• certain financial guarantee contracts.
ASC Topic 815 has special criteria for determining
whether commitments to originate loans meet the definition of a derivative. Commitments to originate mortgage
loans that will be held for sale are accounted for as
derivatives. Commitments to originate mortgage loans
that will be held for investment are not accounted for as
derivatives. Also, all commitments to originate loans
other than mortgage loans are not accounted for as
derivatives. Commitments to purchase loans must be
evaluated to determine whether the commitment meets
the definition of a derivative under ASC Topic 815.
Types of Derivatives
FR Y-9C
Glossary March 2013

The most common types of freestanding derivatives are
forwards, futures, swaps, options, caps, floors, and collars.
Forward contracts are agreements that obligate two
parties to purchase (long) and sell (short) a specific
financial instrument, foreign currency, or commodity at a
specified price with delivery and settlement at a specified
future date.
Futures contracts are standardized forward contracts that
are traded on organized exchanges. Exchanges in the U.S.
are registered with and regulated by the Commodity
Futures Trading Commission. The deliverable financial
instruments underlying interest-rate future contracts are
specified investment-grade financial instruments, such as
U.S. Treasury securities or mortgage-backed securities.
Foreign currency futures contracts involve specified
deliverable amounts of a particular foreign currency. The
deliverable products under commodity futures contracts
are specified amounts and grades of commodities such as
gold bullion. Equity futures contracts are derivatives that
have a portion of their return linked to the price of a
particular equity or to an index of equity prices, such as
the Standard and Poor’s 500.
Other forward contracts are traded over the counter and
their terms are not standardized. Such contracts can only
be terminated, other than by receipt of the underlying
asset, by agreement of both buyer and seller. A forward
rate agreement is a forward contract that specifies a
reference interest rate and an agreed on interest rate (one
to be paid and one to be received), an assumed principal
amount (the notional amount), and a specific maturity
and settlement date.
Swap contracts are forward-based contracts in which two
parties agree to swap streams of payments over a specified period. The payments are based on an agreed upon
notional principal amount. An interest rate swap generally involves no exchange of principal at inception or
maturity. Rather, the notional amount is used to calculate
the payment streams to be exchanged. However, foreign
exchange swaps often involve the exchange of principal.
Option contracts (standby contracts) are traded on
exchanges and over the counter. Option contracts grant
the right, but do not obligate, the purchaser (holder) to
buy (call) or sell (put) a specific or standard commodity,
financial, or equity instrument at a specified price during
a specified period or at a specified date. A purchased
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Glossary

option is a contract in which the buyer has paid compensation (such as a fee or premium) to acquire the right to
sell or purchase an instrument at a stated price on a
specified future date. A written option obligates the
option seller to purchase or sell the instrument at the
option of the buyer of the contract. Option contracts may
relate to purchases or sales of securities, money market
instruments, futures contracts, other financial instruments, or commodities.
Interest rate caps are option contracts in which the cap
seller, in return for a premium, agrees to limit the cap
holder’s risk associated with an increase in interest rates.
If rates go above a specified interest-rate level (the strike
price or cap rate), the cap holder is entitled to receive cash
payments equal to the excess of the market rate over the
strike price multiplied by the notional principal amount.
For example, an issuer of floating-rate debt may purchase
a cap to protect against rising interest rates, while retaining
the ability to benefit from a decline in rates.
Interest rate floors are option contracts in which the floor
seller, in return for a premium, agrees to limit the risk
associated with a decline in interest rates based on a
notional amount. If rates fall below an agreed rate, the
floor holder will receive cash payments from the floor
writer equal to the difference between the market rate and
an agreed rate, multiplied by the notional principal amount.
Interest rate collars are option contracts that combine a
cap and a floor (one held and one written). Interest rate
collars enable a user with a floating rate contract to lock
into a predetermined interest-rate range often at a lower
cost than a cap or a floor.
Embedded Derivatives
Contracts that do not in their entirety meet the definition
of a derivative instrument, such as bonds, insurance
policies, and leases, may contain ‘‘embedded’’ derivative
instruments. Embedded derivatives are implicit or explicit
terms within a contract that affect some or all of the cash
flows or the value of other exchanges required by the
contract in a manner similar to a derivative instrument.
The effect of embedding a derivative instrument in
another type of contract (‘‘the host contract’’) is that
some or all of the cash flows or other exchanges that
otherwise would be required by the host contract, whether
unconditional or contingent upon the occurrence of a
specified event, will be modified based on one or more of
the underlyings.
GL-28

An embedded derivative instrument shall be separated
from the host contract and accounted for as a derivative
instrument, i.e., bifurcated, if and only if all three of the
following conditions are met:
(1) The economic characteristics and risks of the embedded derivative instrument are not clearly and closely
related to the economic characteristics and risks of
the host contract,
(2) The contract (‘‘the hybrid instrument’’) that embodies the embedded derivative and the host contract is
not remeasured at fair value under otherwise applicable generally accepted accounting principles with
changes in fair value reported in earnings as they
occur, and
(3) A separate instrument with the same terms as the
embedded derivative instrument would be a considered a derivative.
An embedded derivative instrument in which the underlying is an interest rate or interest rate index that alters
net interest payments that otherwise would be paid or
received on an interest-bearing host contract is considered to be clearly and closely related to the host contract
unless either of the following conditions exist:
(1) The hybrid instrument can contractually be settled in
such a way that the investor (holder) would not
recover substantially all of its initial recorded investment, or
(2) The embedded derivative could at least double the
investor’s initial rate of return on the host contract
and could also result in a rate of return that is at least
twice what otherwise would be the market return for
a contract that has the same terms as the host contract
and that involves a debtor with a similar credit
quality.
Examples of hybrid instruments (not held for trading
purposes) with embedded derivatives which meet the
three conditions listed above and must be accounted for
separately include debt instruments (including deposit
liabilities) whose return or yield is indexed to: changes in
an equity securities index (e.g., the Standard & Poor’s
500); changes in the price of a specific equity security; or
changes in the price of gold, crude oil, or some other
commodity. For purposes of these reports, when an
embedded derivative must be accounted for separately
from the host contract under ASC Topic 815, the carrying
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value of the host contract and the fair value of the
embedded derivative may be combined and presented
together on the balance sheet in the asset or liability
category appropriate to the host contract.
Under ASC Subtopic 815-15, Derivatives and Hedging –
Embedded Derivatives (formerly FASB Statement No.
155, Accounting for Certain Hybrid Financial Instruments), a holding company with a hybrid instrument for
which bifurcation would otherwise be required is permitted to irrevocably elect to initially and subsequently
measure the hybrid instrument in its entirety at fair value
with changes in fair value recognized in earnings. In
addition, ASC Subtopic 815-15 subjects all but the
simplest forms of interest-only and principal-only strips
and all forms of beneficial interests in securitized financial assets to the requirements of ASC Topic 815. Thus, a
holding company must evaluate such instruments to
identify those that are freestanding derivatives or that are
hybrid financial instruments that contain an embedded
derivative requiring bifurcation. However, a beneficial
interest that contains a concentration of credit risk in the
form of subordination to another financial instrument and
certain securitized interests in prepayable financial assets
are not considered to contain embedded derivatives that
must be accounted for separately from the host contract.
For further information, see ASC Subtopic 815-15,
Derivatives and Hedging – Embedded Derivatives (formerly Derivatives Implementation Group Issue No. B40,
‘‘Application of Paragraph 13(b) to Securitized Interests
in Prepayable Financial Assets’’).
Except in limited circumstances, interest-only and
principal-only strips and beneficial interests in securitized assets that were recognized prior to the effective
date (or early adoption date) of ASC Subtopic 815-15 are
not subject to evaluation for embedded derivatives under
ASC Topic 815.
Recognition of Derivatives and Measurement of Derivatives and Hedged Items
A holding company should recognize all of its derivative
instruments on its balance sheet as either assets or
liabilities at fair value. As defined in ASC Topic 820, Fair
Value Measurements and Disclosures (formerly FASB
Statement No. 157, Fair Value Measurements), fair value
is the price that would be received to sell an asset or paid
to transfer a liability in an orderly transaction between
market participants at the measurement date. For further
information, see the Glossary entry for ‘‘fair value.’’
FR Y-9C
Glossary March 2013

The accounting for changes in the fair value (that is,
gains and losses) of a derivative depends on whether it
has been designated and qualifies as part of a hedging
relationship and, if so, on the reason for holding it. Either
all or a proportion of a derivative may be designated as a
hedging instrument. The proportion must be expressed as
a percentage of the entire derivative. Gains and losses on
derivative instruments are accounted for as follows:
(1) No hedging designation—The gain or loss on a
derivative instrument not designated as a hedging
instrument, including all derivatives held for trading
purposes, is recognized currently in earnings.
(2) Fair value hedge—For a derivative designated as
hedging the exposure to changes in the fair value of a
recognized asset or liability or a firm commitment,
which is referred to as a fair value hedge, the gain or
loss on the derivative as well as the offsetting loss or
gain on the hedged item attributable to the risk being
hedged should be recognized currently in earnings.
(3) Cash flow hedge—For a derivative designated as
hedging the exposure to variable cash flows of an
existing recognized asset or liability or a forecasted
transaction, which is referred to as a cash flow hedge,
the effective portion of the gain or loss on the
derivative should initially be reported outside of
earnings as a component of other comprehensive
income and subsequently reclassified into earnings in
the same period or periods during which the hedged
transaction affects earnings. The remaining gain or
loss on the derivative instrument, if any, (i.e., the
ineffective portion of the gain or loss and any component of the gain or loss excluded from the assessment of hedge effectiveness) should be recognized
currently in earnings.
(4) Foreign currency hedge—For a derivative designated as hedging the foreign currency exposure of a
net investment in a foreign operation, the gain or loss
is reported outside of earnings in other comprehensive income as part of the cumulative translation
adjustment. For a derivative designated as a hedge of
the foreign currency exposure of an unrecognized
firm commitment or an available-for-sale security,
the accounting for a fair value hedge should be
applied. Similarly, for a derivative designated as a
hedge of the foreign currency exposure of a foreigncurrency denominated forecasted transaction, the
accounting for a cash flow hedge should be applied.
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Glossary

To qualify for hedge accounting, the risk being hedged
must represent an exposure to an institution’s earnings.
In general, if the hedged item is a financial asset or
liability, the designated risk being hedged can be (1) all
risks, i.e., the risk of changes in the overall fair value of
the hedged item or the risk of overall changes in the
hedged cash flows; (2) the risk of changes in the fair
value or cash flows of the hedged item attributable to
changes in the benchmark interest rate;7 (3) the risk of
changes in the fair value or cash flows of the hedged item
attributable to changes in foreign exchange rates; or (4)
the risk of changes in the fair value or cash flows of the
hedged item attributable to changes in the obligor’s
creditworthiness. For held-to-maturity securities, only
credit risk, foreign exchange risk, or both may be hedged.
Designated hedging instruments and hedged items qualify
for fair value or cash flow hedge accounting if all of the
criteria specified in ASC Topic 815 are met. These
criteria include:
(1) At inception of the hedge, there is formal documentation of the hedging relationship and the institution’s
risk management objective and strategy for undertaking the hedge, including identification of the hedging
instrument, the hedged item or transaction, the nature
of the risk being hedged, and how the hedging
instrument’s effectiveness will be assessed. There
must be a reasonable basis for how the institution
plans to assess the hedging instrument’s effectiveness.
(2) Both at inception of the hedge and on an ongoing
basis, the hedging relationship is expected to be
highly effective in achieving offsetting changes in
fair value or offsetting cash flows attributable to the
hedged risk during the period that the hedge is
designated or the term of the hedge. An assessment
of effectiveness is required whenever financial statements or earnings are reported, and at least every
three months. All assessments of effectiveness shall
be consistent with the risk management strategy
documented for that particular hedging relationship.

7. The benchmark interest rate is a widely recognized and quoted rate in
an active financial market that is broadly indicative of the overall level
of interest rates attributable to high-credit-quality obligors in that market. In theory, this should be a risk-free rate. In the U.S., interest rates
on U.S. Treasury securities and the LIBOR swap rate are considered
benchmark interest rates.

GL-30

In a fair value hedge, an asset or a liability is eligible for
designation as a hedged item if the hedged item is
specifically identified as either all or a specific portion of
a recognized asset or liability or of an unrecognized firm
commitment, the hedged item is a single asset or liability
(or a specific portion thereof) or is a portfolio of similar
assets or a portfolio of similar liabilities (or a specific
portion thereof), and certain other criteria specified in
ASC Topic 815 are met. If similar assets or similar
liabilities are aggregated and hedged as a portfolio, the
individual assets or individual liabilities must share the
risk exposure for which they are designated as being
hedged. The change in fair value attributable to the
hedged risk for each individual item in a hedged portfolio
must be expected to respond in a generally proportionate
manner to the overall change in fair value of the aggregate portfolio attributable to the hedged risk.
In a cash flow hedge, the individual cash flows related to
a recognized asset or liability and the cash flows related
to a forecasted transaction are both referred to as a
forecasted transaction. Thus, a forecasted transaction is
eligible for designation as a hedged transaction if the
forecasted transaction is specifically identified as a single
transaction or a group of individual transactions, the
occurrence of the forecasted transaction is probable, and
certain other criteria specified in ASC Topic 815 are met.
If the hedged transaction is a group of individual transactions, those individual transactions must share the same
risk exposure for which they are designated as being
hedged.
An institution should discontinue prospectively its use of
fair value or cash flow hedge accounting for an existing
hedge if any of the qualifying criteria for hedge accounting is no longer met; the derivative expires or is sold,
terminated, or exercised; or the institution removes the
designation of the hedge. When this occurs for a cash
flow hedge, the net gain or loss on the derivative should
remain in ‘‘Accumulated other comprehensive income’’
and be reclassified into earnings in the periods during
which the hedged forecasted transaction affects earnings.
However, if it is probable that the forecasted transaction
will not occur by the end of the originally specified time
period (as documented at the inception of the hedging
relationship) or within an additional two-month period of
time thereafter (except as noted in ASC Topic 815), the
derivative gain or loss reported in ‘‘Accumulated other
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comprehensive income’’ should be reclassified into earnings immediately.

expense’’ in Schedule HI, item 5(l) or item 7(d), respectively.

For a fair value hedge, in general, if a periodic assessment
of hedge effectiveness indicates noncompliance with the
highly effective criterion that must be met in order to
qualify for hedge accounting, an institution should not
recognize adjustment of the carrying amount of the hedged
item for the change in the item’s fair value attributable to
the hedged risk after the last date on which compliance
with the effectiveness criterion was established.

Netting of derivative assets and liabilities is prohibited on
the balance sheet except as permitted under ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB
Interpretation No. 39, Offsetting of Amounts Related to
Certain Contracts). See the Glossary entry for ‘‘offsetting.’’

With certain limited exceptions, a nonderivative instrument, such as a U.S. Treasury security, may not be
designated as a hedging instrument.
Reporting Derivative Contracts
When an institution enters into a derivative contract, it
should classify the derivative as either held for trading or
held for purposes other than trading (end-user derivatives) based on the reasons for entering into the contract.
All derivatives must be reported at fair value on the
balance sheet (Schedule HC).
Trading derivatives with positive fair values should be
reported as trading assets in Schedule HC, item 5. Trading
derivatives with negative fair values should be reported as
trading liabilities in Schedule HC, item 15. Changes in the
fair value (that is, gains and losses) of trading derivatives
should be recognized currently in earnings and included in
Schedule HI, item 5(c), ‘‘Trading revenue.’’
Freestanding derivatives held for purposes other than
trading (and embedded derivatives that are accounted for
separately under ASC Topic 815, which the holding
company has chosen to present separately from the host
contract on the balance sheet) that have positive fair
values should be included in Schedule HC-F, item 6,
‘‘Other’’ assets. Freestanding derivatives held for purposes other than trading (and embedded derivatives that
are accounted for separately under ASC Topic 815,
which the holding company has chosen to present separately from the host contract on the balance sheet) that
have negative fair values should be included in Schedule
HC-G, item 4, ‘‘Other’’ liabilities. Net gains (losses) on
derivatives held for purposes other than trading that are
not designated as hedging instruments should be recognized currently in earnings and reported consistently as
either ‘‘Other noninterest income’’ or ‘‘Other noninterest
FR Y-9C
Glossary March 2013

Holding companies must report the notional amounts of
their derivative contracts (both freestanding derivatives
and embedded derivatives that are accounted for separately from their host contract under ASC Topic 815) by
risk exposure in Schedule HC-L, first by type of contract
in Schedule HC-L, item 11, and then by purpose of
contract (i.e., trading, other than trading) in Schedule
HC-L, items 12 and 13. Holding companies must then
report the gross fair values of their derivatives, both
positive and negative, by risk exposure and purpose of
contract in Schedule HC-L, item 14. However, these
items exclude credit derivatives, the notional amounts
and gross fair values of which must be reported in
Schedule HC-L, item 7.
Discounts: See ‘‘Premiums and discounts.’’
Dividends: Cash dividends are payments of cash to
stockholders in proportion to the number of shares they
own. Cash dividends on preferred and common stock
are to be reported on the date they are declared by the
holding company’s board of directors (the declaration
date) by debiting ‘‘retained earnings’’ and crediting
‘‘dividends declared not yet payable,’’ which is to be
reported in other liabilities. Upon payment of the dividend, ‘‘dividends declared not yet payable’’ is debited for
the amount of the cash dividend with an offsetting credit,
normally in an equal amount, to ‘‘dividend checks outstanding’’ which is reportable in the ‘‘official checks’’
category of the consolidated holding company’s deposit
liabilities.
A liability for dividends payable may not be accrued in
advance of the formal declaration of a dividend by the
board of directors. However, the holding company may
segregate a portion of retained earnings in the form of a
capital reserve in anticipation of the declaration of a
dividend.
Stock dividends are distributions of additional shares to
stockholders in proportion to the number of shares they
own. Stock dividends are to be reported by transferring
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Glossary

an amount equal to the fair value of the additional shares
issued from retained earnings to a category of permanent
capitalization (common stock and surplus). However, the
amount of any mandatory and discretionary transfers
must be reduced by the amount of any mandatory and
discretionary transfers previously made (such as those
from retained earnings to surplus for increasing the
holding company’s legal lending limit) provided such
transfers have not already been used to record a stock
dividend. In any event, the amount transferred from
retained earnings may not be less than the par or stated
value of the additional shares being issued.
Property dividends, also known as dividends in kind, are
distributions to stockholders of assets other than cash.
The transfer of securities of other companies, real property, or any other asset owned by the reporting holding
company to a stockholder or related party is to be
recorded at the fair value of the asset on the declaration
date of the dividend. A gain or loss on the transferred
asset must be recognized in the same manner as if the
property had been disposed of in an outright sale at or
near the declaration date.
Domestic Office: For purposes of these reports, a domestic office of the reporting holding company is a branch or
consolidated subsidiary (other than an Edge or Agreement subsidiary) located in the 50 states of the United
States or the District of Columbia or a branch on a U.S.
military facility wherever located. However, if the reporting holding company is chartered and headquartered in
Puerto Rico or a U.S. territory or possession, a branch or
consolidated subsidiary located in the 50 states of the
United States, the District of Columbia, Puerto Rico, or a
U.S. territory or possession is a domestic office. The
domestic offices of the reporting holding company exclude
all International Banking Facilities (IBFs); all offices of
Edge and Agreement subsidiaries, including their U.S.
offices; and all branches and other consolidated subsidiaries of the holding company located in foreign countries.
Domicile: Domicile is used to determine the foreign
(non-U.S. addressee) or domestic (U.S. addressee) location of a customer of the reporting holding company for
the purposes of these reports. Domicile is determined by
the principal residence 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
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address, insofar as it is known to the reporting holding
company, should be used in determining whether a
customer should be regarded as a U.S. or non-U.S.
addressee.
For purposes of defining customers of the reporting holding company, U.S. addressees include residents of the 50
states of the United States, the District of Columbia,
Puerto Rico, and U.S. territories and possessions. The term
U.S. addressee generally includes U.S.-based subsidiaries
of foreign banks and U.S. branches and agencies of foreign
banks. Non-U.S. addressees include residents of any foreign country. The term non-U.S. addressee generally
includes foreign-based subsidiaries of other U.S. banks
and holding companies.
For customer identification purposes, the IBFs of other
U.S. depository institutions are U.S. addressees. (This is
in contrast to the treatment of the IBFs of a subsidiary
bank which are treated as foreign offices of the bank.)
Due Bills: A due bill is an obligation that results when a
holding company or its subsidiaries sell an asset and
receives payment, but does not deliver the security or
other asset. A due bill can also result from a promise to
deliver an asset in exchange for value received. In both
cases, the receipt of the payment creates an obligation
regardless of whether the due bill is issued in written
form. Outstanding due bill obligations shall be reported
as borrowings in Schedule HC, item 16, ‘‘Other borrowed money,’’ by the issuing holding company. Conversely, when the reporting holding company or its
consolidated subsidiaries are the holders of a due bill, the
outstanding due bill obligation of the seller shall be
reported as a loan to that party.
Edge and Agreement Corporation: An Edge corporation is a federally-chartered corporation organized under
Section 25(a) of the Federal Reserve Act and subject
to Federal Reserve Regulation K. Edge corporations are
allowed to engage only in international banking or other
financial transactions related to international business.
An Agreement corporation is a state-chartered corporation that has agreed to operate as if it were organized
under Section 25 of the Federal Reserve Act and has
agreed to be subject to Federal Reserve Regulation K.
Agreement corporations are restricted, in general, to
international banking operations. Banks must apply to
the Federal Reserve for permission to acquire stock in an
Agreement corporation.
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An Edge or Agreement subsidiary of the consolidated
holding company, i.e., the majority-owned Edge or
Agreement corporation of the consolidated holding company, is treated for purposes of these reports as a
‘‘foreign’’ office of the reporting holding company.
Equity-Indexed Certificates of Deposit: Under ASC
Topic 815, Derivatives and Hedging (formerly FASB
Statement No. 133, Accounting for Derivative Instruments and Hedging Activities, as amended), a certificate
of deposit that pays ‘‘interest’’ based on changes in an
equity securities index is a hybrid instrument with an
embedded derivative that must be accounted for separately from the host contract, i.e., the certificate of
deposit. For further information, see the Glossary entry
for ‘‘Derivative Contracts.’’ Examples of equity-indexed
certificates of deposit include the ‘‘Index Powered CD’’
and the ‘‘Dow Jones Industrials Indexed Certificate of
Deposit.’’
At the maturity date of a typical equity-indexed certificate of deposit, the holder of the certificate of deposit
receives the original amount invested in the deposit plus
some or all of the appreciation, if any, in an index of
stock prices over the term of the certificate of deposit.
Thus, the equity-indexed certificate of deposit contains
an embedded equity call option. To manage the market
risk of its equity indexed certificates of deposit, an
institution that issues these deposits normally enters into
one or more separate freestanding equity derivative contracts with an overall term that matches the term of the
certificates of deposit. At maturity, these separate derivatives are expected to provide the institution with a cash
payment in an amount equal to the amount of appreciation, if any, in the same stock price index that is
embedded in the certificates of deposit, thereby providing
the institution with the funds to pay the ‘‘interest’’ on the
equity-indexed certificates of deposit. During the term of
the separate freestanding equity derivative contracts, the
institution will periodically make either fixed or variable
payments to the counterparty on these contracts.
When an institution issues an equity-indexed certificate
of deposit, it must either account for the written equity
call option embedded in the deposit separately from the
certificate of deposit host contract or irrevocably elect to
account for the hybrid instrument (the equity-indexed
certificate of deposit) in its entirety at fair value.
• If the institution accounts for the written equity call
option separately from the certificate of deposit, the
FR Y-9C
Glossary March 2013

fair value of this embedded derivative on the date the
certificate of deposit is issued must be deducted from
the amount the purchaser invested in the deposit,
creating a discount on the certificate of deposit that
must be amortized to interest expense over the term of
the deposit using the effective interest method. This
interest expense should be reported in the income
statement in the appropriate subitem of Schedule HI,
item 2(a), ‘‘Interest on deposits.’’ The equity call
option must be ‘‘marked to market’’ at least quarterly
with any changes in the fair value of the option
recognized in earnings. On the balance sheet, the
carrying value of the certificate of deposit host contract
and the fair value of the embedded equity derivative
may be combined and reported together as a deposit
liability on the balance sheet (Schedule HC) and in the
deposit schedule (Schedule HC-E).
• If the institution elects to account for the equityindexed certificate of deposit in its entirety at fair
value, no discount is to be recorded on the certificate of
deposit. Rather, the equity-indexed certificate of deposit
must be ‘‘marked to market’’ at least quarterly, with
changes in the instrument’s fair value reported in the
income statement consistently in either item 5(l),
‘‘Other noninterest income,’’ or item 7(d), ‘‘Other
noninterest expense’’, excluding interest expense
incurred that is reported in the appropriate subitem of
Schedule HI, item 2(a), ‘‘Interest on deposits.’’
As for the separate freestanding derivative contracts the
institution enters into to manage its market risk, these
derivatives must be carried on the balance sheet as assets
or liabilities at fair value and ‘‘marked to market’’ at least
quarterly with changes in their fair value recognized in
earnings. The fair value of the freestanding derivatives
should not be netted against the fair value of the embedded equity derivatives for balance sheet purposes because
these two derivatives have different counterparties. The
periodic payments to the counterparty on these freestanding derivatives must be accrued with the expense reported
in earnings along with the change in the derivative’s fair
value. In the income statement (Schedule HI), the
changes in the fair value of the embedded and freestanding derivatives, including the effect of the accruals for the
payments to the counterparty on the freestanding derivatives, should be netted and reported consistently in either
item 5(l), ‘‘Other noninterest income,’’ or item 7(d),
‘‘Other noninterest expense.’’
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Glossary

Unless the institution elects to account for the equityindexed certificate of deposit in its entirety at fair value,
the notional amount of the embedded equity call option
must be reported in Schedule HC-L, item 11(d)(1), column C, and item 13, column C, and its fair value (which
will always be negative or zero, but not positive) must be
reported in Schedule HC-L, item 14(b)(2), column C. The
notional amount of the freestanding equity derivative
must be reported in the appropriate subitem of Schedule
HC-L, item 11, column C (e.g., item 11(e), column C, if it
is an equity swap), and in Schedule HC-L, item 13,
column C. The fair value of the freestanding equity
derivative must be included in the appropriate subitem of
Schedule HC-L, item 14(b), column C. The equity derivative embedded in the equity-indexed certificate of deposit
is a written option, which is not covered by the Federal
Reserve’s risk-based capital standards. However, the freestanding equity derivative is covered by these standards.
An institution that purchases an equity-indexed certificate of deposit for investment purposes must either
account for the embedded purchased equity call option
separately from the certificate of deposit host contract or
irrevocably elect to account for the hybrid instrument
(the equity-indexed certificate of deposit) in its entirety at
fair value.
• If the institution accounts for the purchased equity call
option separately from the certificate of deposit, the
fair value of this embedded derivative on the date of
purchase must be deducted from the purchase price of
the certificate, creating a discount on the deposit that
must be accreted into income over the term of the
deposit using the effective interest method. This accretion should be reported in the income statement in
Schedule HI, item 1(c). The embedded equity derivative must be ‘‘marked to market’’ at least quarterly with
any changes in its fair value recognized in earnings.
These fair value changes should be reported consistently in Schedule HI in either item 5(l), ‘‘Other
noninterest income,’’ or item 7(d), ‘‘Other noninterest
expense.’’ The carrying value of the certificate of
deposit host contract and the fair value of the embedded equity derivative may be combined and reported
together as interest-bearing balances due from other
depository institutions on the balance sheet in Schedule
HC, item 1(b).
• If the institution elects to account for the equityindexed certificate of deposit in its entirety at fair
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value, no discount is to be recorded on the certificate of
deposit. Rather, the equity-indexed certificate of deposit
must be ‘‘marked to market’’ at least quarterly, with
changes in the instrument’s fair value reported in the
income statement consistently in either item 5(l),
‘‘Other noninterest income,’’ or item 7(d), ‘‘Other
noninterest expense,’’ excluding interest income that is
reported in Schedule HI, item 1(c).
Unless the institution elects to account for the equityindexed certificate of deposit in its entirety at fair value,
the notional amount of the embedded derivative must be
reported in Schedule HC-L, item 11(d)(2), column C, and
item 13, column C, and its fair value (which will always
be positive or zero, but not negative) must be reported in
Schedule HC-L, item 14(b)(1), column C. The embedded
equity derivative in the equity-indexed certificate of
deposit is a purchased option, which is subject to the
Federal Reserve’s risk-based capital standards unless the
fair value election has been made.
Equity Method of Accounting: The equity method of
accounting shall be used to account for:
(1) Investments in subsidiaries that have not been consolidated; associated companies; and corporate joint
ventures, unincorporated joint ventures, and general
partnerships over which the holding company exercises significant influence; and
(2) Noncontrolling investments in:
(a) Limited partnerships; and
(b) Limited liability companies that maintain ‘‘specific ownership accounts’’ for each investor and
are within the scope of ASC Subtopic 323-30,
Investments-Equity Method and Joint Ventures –
Partnerships, Joint Ventures, and Limited Liability Entities (formerly EITF Issue No. 03-16,
Accounting for Investments in Limited Liability
Companies)
unless the investment in the limited partnership or limited
liability company is so minor that the limited partner or
investor may have virtually no influence over the operating and financial policies of the partnership or company.
Consistent with guidance in ASC Subtopic 323-30,
Investments-Equity Method and Joint Ventures – Partnerships, Joint Ventures, and Limited Liability Entities
(formerly EITF Topic D-46, Accounting for Limited
Partnership Interests), noncontrolling investments of
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FR Y-9C
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more than 3 to 5 percent are considered to be more than
minor.
The entities in which these investments have been made
are collectively referred to as ‘‘investees.’’
Under the equity method, the carrying value a holding
company’s investment in an investee is originally recorded
at cost but is adjusted periodically to record as income
the holding company’s proportionate share of the investee’s earnings or losses and decreased by the amount of
cash dividends or similar distributions received from the
investee. For purposes of the FR Y-9C report, the date
through which the carrying value of the holding
company’s investment in an investee has been adjusted
should, to the extent practicable, match the report date of
the FR Y-9C, but in no case differ by more than 93 days
from the report.
See also ‘‘subsidiaries.’’
Excess Balance Account: An excess balance account
(EBA) is a limited-purpose account at a Federal Reserve
Bank established for maintaining the excess balances of
one or more depository institutions (participants) that are
eligible to earn interest on balances held at the Federal
Reserve Banks. An EBA is managed by another depository institution that has its own account at a Federal
Reserve Bank (such as a participant’s pass-through correspondent) and acts as an agent on behalf of the
participants. Balances in an EBA represent a liability of a
Federal Reserve Bank directly to the EBA participants
and not to the agent. The Federal Reserve Banks pay
interest on the average balance in the EBA over a 7-day
maintenance period and the agent disburses that interest
to each participant in accordance with the instructions of
the participant. Only a participant’s excess balances may
be placed in an EBA; the account balance cannot be used
to satisfy the participant’s reserve balance requirements.
The reporting of an EBA by participants and agents
differs from the required reporting of a pass-through
reserve relationship, which is described in the Glossary
entry for ‘‘pass-through reserve balances.’’
A participant’s balance in an EBA is to be treated as a
claim on a Federal Reserve Bank (not as a claim on the
agent) and, as such, should be reported on the balance
sheet in Schedule HC, item 1.b, ‘‘Interest-bearing balances’’ due from depository institutions. For risk-based
capital purposes, the participant’s balance in an EBA is
accorded a zero percent risk weight and should be
FR Y-9C
Glossary March 2013

reported in Schedule HC-R, item 34, ‘‘Cash and balances
due from depository institutions,’’ column C. A participant should not include its balance in an EBA in Schedule HC, item 3.a, ‘‘Federal funds sold.’’
The balances in an EBA should not be reflected as an
asset or a liability on the balance sheet of the depository
institution that acts as the agent for the EBA. Thus, the
agent should not include the balances in the EBA in
Schedule HC, item 1.b, ‘‘Interest-bearing balances’’ due
from depository institutions; Schedule HC, item 13.a.(2),
‘‘Interest-bearing’’ deposits (in domestic offices); or
Schedule HC-R, item 34, ‘‘Cash and balances due from
depository institutions.’’
Extinguisments of Liabilities: The accounting and
reporting standards for extinguishments of liabilities are
set forth in ASC Subtopic 405-20, Liabilities – Extinguishments of Liabilities (formerly FASB Statement No. 140,
Accounting for Transfers and Servicing of Financial Assets
and Extinguishments of Liabilities). Under ASC Subtopic
405-20, a holding company should remove a previously
recognized liability from its balance sheet if and only if the
liability has been extinguished. A liability has been extinguished if either of the following conditions are met:
(1) The holding company pays the creditor and is
relieved of its obligation for the liability. Paying the
creditor includes delivering cash, other financial
assets, goods, or services or the holding company’s
reacquiring its outstanding debt.
(2) The holding company is legally released from being
the primary obligor under the liability, either judicially or by the creditor.
Except for those unusual and infrequent gains and losses
that qualify as extraordinary under the criteria in ASC
Subtopic 225-20, Income Statement – Extraordinary and
Unusual Items (formerly APB Opinion No. 30, ‘‘Reporting the Results of Operations’’), holding companies
should aggregate their gains and losses from the extinguishment ofliabilities (debt), including losses resulting
from the payment of prepayment penalties on borrowings
such as Federal Home Loan Bank advances, and consistently report the net amount in item 7(d), ‘‘Other noninterest expense,’’ of the income statement (Schedule HI).
Only if a holding company’s debt extinguishments normally result in net gains over time should the holding
company consistently report its net gains (losses) in
Schedule HI, item 5(l), ‘‘Other noninterest income.’’
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Glossary

In addition, under ASC Subtopic 470-50, Debt – Modifications and Extinguishments (formerly FASB Emerging
Issues Task Force (EITF) Issue No. 96-19, Debtor’s
Accounting for a Modification or Exchange of Debt
Instruments), the accounting for the gain or loss on the
modification or exchange of debt depends on whether the
original and the new debt instruments are substantially
different. If they are substantially different, the transaction is treated as an extinguishment of debt and the gain
or loss on the modification or exchange is reported
immediately in earnings as discussed in the preceding
paragraph. If the original and new debt instruments are
not substantially different, the gain or loss on the modification or replacement of the debt is deferred and recognized over time as an adjustment to the interest expense
on the new borrowing. ASC Subtopic 470-50 provides
guidance on how to determine whether the original and
the new debt instruments are substantially different.
Extraordinary Items: Extraordinary items are material
events and transactions that are (1) unusual and (2) infrequent. Both of those conditions must exist in order for an
event or transaction to be reported as an extraordinary
item.
To be unusual, an event or transaction must be highly
abnormal or clearly unrelated to the ordinary and typical
activities of holding companies. An event or transaction
which is beyond holding company’s management’s control is not automatically considered to be unusual.
To be infrequent, an event or transaction should not
reasonably be expected to recur in the foreseeable future.
Although the past occurrence of an event or transaction
provides a basis for estimating the likelihood of its future
occurrence, the absence of a past occurrence does not
automatically imply that an event or transaction is
infrequent.
Only a limited number of events or transactions qualify
for treatment as extraordinary items. Among these are
losses which result directly from a major disaster such as
an earthquake (except in areas where earthquakes are
expected to recur in the foreseeable future), an expropriation, or a prohibition under a newly enacted law or
regulation.
For further information, see ASC Subtopic 225-20,
Income Statement – Extraordinary and Unusual Items
(formerly APB Opinion No. 30, Reporting the Results of
Operations).
GL-36

Fails: When a holding company or its subsidiaries have
sold an asset and, on settlement date, do not deliver the
security or other asset and do not receive payment, a sales
fail exists. When a holding company or its subsidiaries
have purchased a security or other asset and, on settlement date, do not receive the asset and do not pay for it, a
purchase fail exists. Fails do not affect the way securities
are reported in the FR Y-9C. However, the receivable
from a Fail should be reported in other assets. Likewise a
payable from a Fail should be reported in other liabilities.
Fair Value: ASC Topic 820, Fair Value Measurements
and Disclosures (formerly FASB Statement No. 157,
Fair Value Measurements), defines fair value and establishes a framework for measuring fair value. ASC Topic
820 should be applied when other accounting topics
require or permit fair value measurements. For further
information, refer to ASC Topic 820.
Fair value is defined as the price that would be received
to sell an asset or paid to transfer a liability in an orderly
transaction between market participants in the asset’s or
liability’s principal (or most advantageous) market at the
measurement date. This value is often referred to as an
‘‘exit’’ price. An orderly transaction is a transaction that
assumes exposure to the market for a period prior to the
measurement date to allow for marketing activities that
are usual and customary for transactions involving such
assets or liabilities; it is not a forced liquidation or
distressed sale.
ASC Topic 820 establishes a three level fair value
hierarchy that prioritizes inputs used to measure fair
value based on observability. The highest priority is
given to Level 1 (observable, unadjusted) and the lowest
priority to Level 3 (unobservable). The broad principles
for the hierarchy follow.
Level 1 fair value measurement inputs are quoted prices
(unadjusted) in active markets for identical assets or
liabilities that a holding company has the ability to access
at the measurement date. In addition, a Level 1 fair value
measurement of a liability can also include the quoted
price for an identical liability when traded as an asset in
an active market when no adjustments to the quoted price
of the asset are required.
Level 2 fair value measurement inputs are inputs other
than quoted prices included within Level 1 that are
observable for the asset or liability, either directly or
indirectly. If the asset or liability has a specified (contractual) term, a Level 2 input must be observable for
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substantially the full term of the asset or liability.
Depending on the specific factors related to an asset or a
liability, certain adjustments to Level 2 inputs may be
necessary to determine the fair value of the asset or
liability. If those adjustments are significant to the asset
or liability’s fair value in its entirety, the adjustments
may render the fair value measurement to a Level 3
measurement.
Level 3 fair value measurement inputs are unobservable
inputs for the asset or liability. Although these inputs
may not be readily observable in the market, the fair
value measurement objective is, nonetheless, to develop
an exit price for the asset or liability from the perspective
of a market participant. Therefore, Level 3 fair value
measurement inputs should reflect the holding company’s
own assumptions about the assumptions that a market
participant would use in pricing an asset or liability and
should be based on the best information available in the
circumstances.
Refer to ASC Topic 820 for additional fair value measurement guidance, including considerations related to
holding large positions (blocks), the existence of multiple
active markets, and the use of practical expedients.
Measurement of Fair Values in Stressed Market
Conditions—The measurement of various assets and
liabilities on the balance sheet - including trading assets
and liabilities, available-for-sale securities, loans held for
sale, assets and liabilities accounted for under the fair
value option, and foreclosed assets - involves the use of
fair values. During periods of market stress, the fair
values of some financial instruments and nonfinancial
assets may be difficult to determine. Institutions are
reminded that, under such conditions, fair value measurements should be determined consistent with the objective
of fair value set forth in ASC Topic 820.
ASC Topic 820 provides guidance on determining fair
value when the volume and level of activity for an asset
or liability have significantly decreased when compared
with normal market activity for the asset or liability (or
similar assets or liabilities). According to ASC Topic
820, if there has been such a significant decrease, transactions or quoted prices may not be determinative of fair
value because, for example, there may be increased
instances of transactions that are not orderly. In those
circumstances, further analysis of transactions or quoted
prices is needed, and a significant adjustment to the
FR Y-9C
Glossary March 2013

transactions or quoted prices may be necessary to estimate fair value in accordance with ASC Topic 820.
Federal Funds Transactions: For purposes of the FR Y9C, federal funds transactions involve the lending (federal funds sold) or borrowing (federal funds purchased)
in domestic offices of immediately available funds under
agreements or contracts that have an original maturity of
one business day or roll over under a continuing contract. However, funds lent or borrowed in the form of
securities resale or repurchase agreements, due bills,
borrowings from the Discount and Credit Department of
a Federal Reserve Bank, deposits with and advances
from a Federal Home Loan Bank, and overnight loans for
commercial and industrial purposes are excluded from
federal funds. Transactions that are to be reported as
federal funds transactions may be secured or unsecured
or may involve an agreement to resell loans or other
instruments that are not securities.
Immediately available funds are funds that the purchasing holding company can either use or dispose of on the
same business day that the transaction giving rise to the
receipt or disposal of the funds is executed.
The borrowing and lending of immediately available
funds have an original maturity of one business day if the
funds borrowed on one business day are to be repaid or
the transaction reversed on the next business day, that is,
if immediately available funds borrowed today are to be
repaid tomorrow (in tomorrow’s immediately available
funds). Such transactions include those made on a Friday
to mature or be reversed the following Monday and those
made on the last business day prior to a holiday (for
either or both of the parties to the transaction) to mature
or be reversed on the first business day following the
holiday.
A continuing contract is a contract or agreement that
remains in effect for more than one business day but has
no specified maturity and does not require advance notice
of either party to terminate. Such contracts may also be
known as rollovers or as open-ended agreements.
Federal funds may take the form of the following two
types of transactions in domestic offices provided that the
transactions meet the above criteria (i.e., immediately
available funds with an original maturity of one business
day or under a continuing contract):
(1) Unsecured loans (federal funds sold) or borrowings
(federal funds purchased). (In some market usage,
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Glossary

the term ‘‘fed funds’’ or ‘‘pure fed funds’’ is confined
to unsecured loans of immediately available balances.)
(2) Purchases (sales) of financial assets (other than securities) under agreements to resell (repurchase) that
have original maturities of one business day (or are
under continuing contracts) and are in immediately
available funds.
Any borrowing or lending of immediately available
funds in domestic offices that has an original maturity of
more than one business day, other than security repurchase or resale agreements, is to be treated as a borrowing or as a loan, not as federal funds. Such transactions
are sometimes referred to as ‘‘term federal funds.’’
Federally-Sponsored Lending Agency: A federallysponsored lending agency is an agency or corporation
that has been chartered, authorized, or organized as a
result of federal legislation for the purpose of providing
credit services to a designated sector of the economy.
These agencies include Banks for Cooperatives, Federal
Home Loan Banks, the Federal Home Loan Mortgage
Corporation, Federal Intermediate Credit Banks, Federal
Land Banks, the Federal National Mortgage Association,
and the Student Loan Marketing Association.
Fees, Loan: See ‘‘Loan fees.’’
Foreclosed Assets: The accounting and reporting standards for foreclosed assets are set forth in ASC Subtopic
310-40, Receivables – Troubled Debt Restructurings by
Creditors (formerly FASB Statement No, 15 Accounting
by Debtors and Creditors for Troubled Debt Restructurings), and ASC Topic 360, Property, Plant, and Equipment (formerly FASB Statement No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets). Subsequent to the issuance of FASB Statement No. 144,
AICPA Statement of Position (SOP) No. 92-3, Accounting for Foreclosed Assets was rescinded. Certain provisions of SOP 92-3 are not present in FASB Statement No.
144, but the application of these provisions represents
prevalent practice in the banking industry and is consistent with safe and sound banking practices. These provisions of SOP 92-3 have been incorporated into this
Glossary entry, which holding companies must follow for
purposes of preparing their FR Y-9C reports.
A holding company that receives from a borrower in full
satisfaction of a loan either receivables from a third party,
an equity interest in the borrower, or another type of asset
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(except a long-lived asset that will be sold) shall initially
measure the asset received at its fair value at the time of
the restructuring. When a holding company receives a
long-lived asset, such as real estate, from a borrower in
full satisfaction of a loan, the long-lived asset is rebuttably presumed to be held for sale and the holding company shall initially measure this asset at its fair value less
cost to sell. The fair value (less cost to sell, if applicable)
of the asset received in full satisfaction of the loan8
becomes the ‘‘cost’’ of the asset. The amount, if any, by
which the recorded amount of the loan exceeds the fair
value (less cost to sell, if applicable) of the asset is a loss
which must be charged to the allowance for loan and
lease losses at the time of restructuring, foreclosure, or
repossession. In those cases where property is received in
full satisfaction of an asset other than a loan (e.g., a debt
security), the loss should be reported on the income
statement in a manner consistent with the balance sheet
classification of the asset satisfied.
If an asset is sold shortly after it is received in a
restructuring, foreclosure, or repossession, it would generally be appropriate to substitute the value received in
the sale (net of the cost to sell for a long- lived asset, such
as real estate, that has been sold) for the fair value (less
cost to sell for a long-lived asset, such as real estate, that
will be sold) that had been estimated at the time of
restructuring, foreclosure, or repossession. Any adjustments should be made to the loss charged against the
allowance.
An asset received in partial satisfaction of a loan should
be initially measured as described above and the recorded
amount of the loan should be reduced by the fair value
(less cost to sell, if applicable) of the asset at the time of
restructuring, foreclosure, or repossession.
The measurement and accounting subsequent to acquisition for real estate received in full or partial satisfaction
of a loan, including through foreclosure or repossession,
is discussed below in this Glossary entry. For other types
of assets that a holding company receives in full or partial
satisfaction of a loan, the holding company generally
should subsequently measure and account for such assets
in accordance with other applicable generally accepted
accounting principles and regulatory reporting instructions for such assets.
8. The recorded amount of the loan is the loan balance adjusted for any
unamortized premium or discount and unamortized loan fees or costs, less
any amount previously charged off, plus recorded accrued interest.

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For purposes of this report, foreclosed assets include
loans where the holding company, as creditor, has
received physical possession of a borrower’s assets,
regardless of whether formal foreclosure proceedings
take place. In such situations, the secured loan should be
recategorized on the balance sheet in the asset category
appropriate to the underlying collateral (e.g., as other real
estate owned for real estate collateral) and accounted for
as described above.
The amount of any senior debt (principal and accrued
interest) to which foreclosed real estate is subject at the
time of foreclosure must be reported as a liability in
Schedule HC, items 16, ‘‘Other borrowed money.’’
After foreclosure, each foreclosed real estate asset (including any real estate for which the holding company
receives physical possession, regardless of whether formal foreclosure proceedings take place) must be carried
at the lower of (1) the fair value of the asset minus the
estimated costs to sell the asset or (2) the cost of the asset
(as defined in the preceding paragraphs). This determination must be made on an asset-by-asset basis. If the fair
value of a foreclosed real estate asset minus the estimated
costs to sell the asset is less than the asset’s cost, the
deficiency must be recognized as a valuation allowance
against the asset which is created through a charge to
expense. The valuation allowance should thereafter be
increased or decreased (but not below zero) through
charges or credits to expense for changes in the asset’s
fair value or estimated selling costs.
If a foreclosed real estate asset is held for more than a
short period of time, any declines in value after foreclosure and any gain or loss from the sale or disposition of
the asset shall not be reported as a loan or lease loss or
recovery and shall not be debited or credited to the
allowance for loan and lease losses. Such additional
declines in value and the gain or loss from the sale or
disposition shall be reported net on the income statement
(Schedule HI) as ‘‘other noninterest income’’ or ‘‘other
noninterest expense.’’
Dispositions of Foreclosed Real Estate—The primary
accounting guidance for sales of foreclosed real estate is
ASC Subtopic 360-20, Property, Plant, and Equipment –
Real Estate Sales (formerly FASB Statement No. 66,
Accounting for Sales of Real Estate). This standard,
which applies to all transactions in which the seller
provides financing to the buyer of the real estate, establishes the following methods to account for dispositions
FR Y-9C
Glossary March 2013

of real estate. If a profit is involved in the sale of real
estate, each method sets forth the manner in which the
profit is to be recognized. Regardless of which method is
used, however, any losses on the disposition of real estate
should be recognized immediately.
Full Accrual Method—Under the full accrual method, the
disposition is recorded as a sale. Any profit resulting
from the sale is recognized in full and the asset resulting
from the seller’s financing of the transaction is reported
as a loan. This method may be used when the following
conditions have been met:
(1) A sale has been consummated;
(2) The buyer’s initial investment (down payment) and
continuing investment (periodic payments) are adequate to demonstrate a commitment to pay for the
property;
(3) The receivable is not subject to future subordination;
and
(4) The usual risks and rewards of ownership have been
transferred.
Guidelines for the minimum down payment that must be
made in order for a transaction to qualify for the full
accrual method are set forth in the Appendix A to ASC
Subtopic 360-20. These vary from five percent to 25 percent of the property’s sales value. These guideline percentages vary by type of property and are primarily based
on the inherent risk assumed for the types and characteristics of the property. To meet the continuing investment
criteria, the contractual loan payments must be sufficient
to repay the loans over the customary loan term for the
type of property involved. Such periods may range up to
30 years for loans on single family residential property.
Installment Method—Dispositions of foreclosed real
estate that do not qualify for the full accrual method may
qualify for the installment method. This method recognizes a sale and the corresponding loan. Any profits on the
sale are only recognized as the holding company receives
payments from the purchaser/borrower. Interest income is
recognized on an accrual basis, when appropriate.
The installment method is used when the buyer’s down
payment is not adequate to allow use of the full accrual
method but recovery of the cost of the property is reasonably assured if the buyer defaults. Assurance of recovery
requires careful judgment on a case-by-case basis. Factors
which should be considered include: the size of the down
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Glossary

payment, loan-to-value ratios, projected cash flows from
the property, recourse provisions, and guarantees.

sufficient payments or other events have occurred which
allow the use of one of the other methods.

Since default on the loan usually results in the seller’s
reacquisition of the real estate, reasonable assurance of
cost recovery may often be achieved with a relatively
small down payment. This is especially true in situations
involving loans with recourse to borrowers who have
verifiable net worth, liquid assets, and income levels.
Reasonable assurance of cost recovery may also be
achieved when the purchaser/borrower pledges additional collateral.

The preceding discussion represents a brief summary of
the methods included in ASC Subtopic 360-20 for
accounting for sales of real estate. Refer to ASC Subtopic
360-20 for a more complete description of the accounting
principles that apply to sales of real estate, including the
determination of the down payment percentage.

Cost Recovery Method—Dispositions of foreclosed real
estate that do not qualify for either the full accrual or
installment methods are sometimes accounted for using
the cost recovery method. This method recognizes a sale
and the corresponding loans but all income recognition is
deferred. Principal payments are applied as a reduction of
the loan balance and interest increases the unrecognized
gross profit. No profit or interest income is recognized
until either the aggregate payments by the borrower
exceed the recorded amount of the loan or a change to
another accounting method is appropriate (e.g., installment method). Consequently, the loan is maintained in
nonaccrual status while this method is being used.
Reduced-Profit Method—This method is used in certain
situations where the holding company receives an adequate down payment, but the loan amortization schedule
does not meet the requirements for use of the full accrual
method. The method recognizes a sale and the corresponding loan. However, like the installment method, any profit
is apportioned over the life of the loan as payments are
received. The method of apportionment differs from the
installment method in that profit recognition is based on
the present value of the lowest level of periodic payments
required under the loan agreement.
Since sales with adequate down payments are generally
not structured with inadequate loan amortization requirements, this method is seldom used in practice.
Deposit Method—The deposit method is used in situations where a sale of the foreclosed real estate has not been
consummated. It may also be used for dispositions that
could be accounted for under the cost recovery method.
Under this method a sale is not recorded and the asset
continues to be reported as foreclosed real estate. Further,
no profit or interest income is recognized. Payments
received from the borrower are reported as a liability until
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Foreign Banks: See ‘‘Banks, U.S. and foreign.’’
Foreign Central Banks: The term ‘‘foreign central
banks’’ covers: central banks in foreign countries; departments of foreign central governments that have, as an
important part of their functions, activities similar to
those of a central bank; nationalized banks and banking
institutions owned by central governments that have, as
an important part of their functions, activities similar to
those of a central bank; and the Bank for International
Settlements (BIS).
Foreign Currency Transactions and Translation: Foreign currency transactions are transactions occurring in
the ordinary course of business (e.g., purchases, sales,
borrowings, lendings, forward exchange contracts)
denominated in currencies other than the office’s functional currency (as described below).
Foreign currency translation, on the other hand, is the
process of translating financial statements from the foreign office’s functional currency into the reporting currency. Such translation normally is performed only at
reporting dates.
A functional currency is the currency of the primary
economic environment in which an office operates. For
most consolidated holding companies, the functional
currency will be the U.S. dollar. However, if a consolidated holding company has foreign offices, one or more
foreign offices may have a functional currency other than
the U.S. dollar.
Accounting for foreign currency transactions—A change
in exchange rates between the functional currency and
the currency in which a transaction is denominated will
increase or decrease the amount of the functional currency expected to be received or paid. These increases or
decreases in the expected functional currency cash flow
are to be reported as foreign currency transaction gains
and losses and are to be included in the determination of
the income of the period in which the transaction takes
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place, or if the transaction has not yet settled, the period
in which the rate change takes place.
Except for foreign currency derivatives and transactions
described in the following section, holding companies
should consistently report net gains (losses) from foreign
currency transactions other than trading transactions in
Schedule HI, item 5(l), ‘‘Other noninterest income,’’ or
item 7(d), ‘‘Other noninterest expense.’’ Net gains (losses)
from foreign currency trading transactions should be
reported in Schedule HI, item 5(c), ‘‘Trading revenue.’’
Foreign currency transaction gains or losses to be
excluded from the determination of net income—Gains
and losses on the following foreign currency transactions
shall not be included in ‘‘Noninterest income’’ or ‘‘Noninterest expense,’’ but shall be reported in the same
manner as translation adjustments (as described below):
(1) Foreign currency transactions that are designated as,
and are effective as, economic hedges of a net
investment in a foreign office.
(2) Intercompany foreign currency transactions that are
of a long-term investment nature (i.e., settlement is
not planned or anticipated in the foreseeable future),
when the parties to the transaction are consolidated,
combined, or accounted for by the equity method in
the holding company’s FR Y-9C.
In addition, the entire change in the fair value of foreigncurrency-denominated available-for-sale debt securities
should not be included in ‘‘Realized gains (losses) on
available-for-sale debt securities’’ (Schedule HI, item
6(b)), but should be reported in Schedule HI-A, item 12,
‘‘Other comprehensive income.’’ These fair value changes
should be accumulated in the ‘‘Net unrealized holding
gains (losses) on available-for-sale securities’’ component of ‘‘Accumulated other comprehensive income’’ in
Schedule HC, item 26(b). However, if a decline in fair
value of a foreign-currency-denominated available-forsale debt security is judged to be other than temporary,
the cost basis of the individual security shall be written
down to fair value as a new cost basis and the amount of
the write-down shall be included in earnings (Schedule
HI, item 6(b)).
See the Glossary entry for ‘‘derivative contracts’’ for
information on the accounting and reporting for foreign
currency derivatives.
Accounting for foreign currency translation (applicable
only to holding companies with foreign offıces)— The FR
FR Y-9C
Glossary March 2013

Y-9C must be reported in U.S. dollars. Balances of
foreign subsidiaries or branches of the reporting holding
company denominated in a functional currency other
than U.S. dollars shall be converted to U.S. dollar equivalents and consolidated into the reporting holding
company’s FR Y-9C. The translation adjustments for
each reporting period, determined utilizing the current
rate method, may be reported in ‘‘Other comprehensive
income’’ in Schedule HI-A of the Report of Income for
Holding Companies. Amounts accumulated in the ‘‘Accumulated other comprehensive income’’ component of
equity capital in Schedule HC will not be included in the
holding company’s results of operations until such time
as the foreign office is disposed of, when they will be
used as an element to determine the gain or loss on
disposition.
For further guidance, refer to ASC Topic 830, Foreign
Currency Matters (formerly FASB Statement No. 52,
Foreign Currency Translation).
Foreign Debt Exchange Transactions: Foreign debt
exchange transactions generally fall into three categories:
(1) loan swaps, (2) debt/equity swaps, and (3) debt-fordevelopment swaps. These transactions are to be reported
in the FR Y-9C in accordance with generally accepted
accounting principles as summarized below. The accounting pronouncements mentioned below should be consulted for more detailed reporting guidance in these
areas.
Generally accepted accounting principles require that
these transactions be reported at their fair value. There is
a significant amount of precedent in the accounting for
exchange transactions to consider both the fair value of
the consideration given up as well as the fair value of the
assets received in arriving at the most informed valuation, especially if the value of the consideration given up
is not readily determinable or may not be a good indicator of the value received. It is the responsibility of
management to make the valuation considering all of the
circumstances. Such valuations are subject to examiner
review.
Among the factors to consider in determining fair values
for foreign debt exchange transactions are:
(1) Similar transactions for cash;
(2) Estimated cash flows from the debt or equity instruments or other assets received;
(3) Market values, if any, of similar instruments; and
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Glossary

(4) Currency restrictions, if any, affecting payments on
or sales of the debt or equity instruments, local
currency, or other assets received, including where
appropriate those affecting the repatriation of capital.
Losses arise from swap transactions when the fair value
determined for the transaction is less than the recorded
investment in the sovereign debt and other consideration
paid, if any. Such losses should generally be charged to
the allowance for loan and lease losses (or allocated
transfer risk reserve, if appropriate) and must include any
discounts from official exchange rates that are imposed
by sovereign obligors as transaction fees. All other fees
and transaction costs involved in such transactions must
be charged to expense as incurred.
Loss recoveries or even gains might be indicated in a
swap transaction as a result of the valuation process.
However, due to the subjective nature of the valuation
process, such loss recoveries or gains ordinarily should
not be recorded until the debt or equity instruments,
local currency, or other assets received in the exchange
transaction are realized in unrestricted cash or cash
equivalents.

on dividends on the equity investments and capital
usually cannot be repatriated for several years.
In arriving at the fair value of the transaction, both the
secondary market price of the debt given up and the fair
value of the equity investment or assets received should
be considered.
Debt-for-development swaps—In this type of exchange,
sovereign debt held by a holding company is generally
purchased by a nonprofit organization or contributed to
the nonprofit the nonprofit organization. When the sovereign debt is purchased by or donated to a nonprofit
organization, the organization may enter into an agreement with the debtor country to cancel the debt in return
for the country’s commitment to provide local currency
or other assets for use in connection with specific projects
or programs in that country. Alternatively, a holding
company may exchange the sovereign debt with the
country and receive local currency. In this alternative, the
local currency will be donated or sold to the nonprofit
organization for use in connection with specific projects
or programs in that country.

Debt/equity swaps—The reporting treatment for this type
of transaction is presented in the ASC Subtopic 942-310,
Financial Services-Depository and Lending – Receivables (formerly AICPA Practice Bulletin No. 4, Accounting for Foreign Debt/Equity Swaps).

These transactions, including amounts charged to expense
as donations, must be reported at their fair values in
accordance with generally accepted accounting principles applicable to foreign debt exchange transactions.
This includes appropriate consideration of the market
value of the instruments involved in the transaction and
the fair value of any assets received, taking into account
any restrictions that would limit the use of the assets. In
debt-for-development swaps where a holding company
receives local currency in exchange for the sovereign
loan it held and the local currency has no restrictions on
its use and is freely convertible, it is generally appropriate for fair value to be determined by valuing the local
currency received at its fair market exchange value.

A foreign debt/equity swap represents an exchange of
monetary for nonmonetary assets that must be measured
at fair value. This type of swap is typically accomplished
when holders of U.S. dollar-denominated sovereign debt
agree to convert that debt into approved local equity
investments. The holders are generally credited with
local currency at the official exchange rate. A discount
from the official exchange rate is often imposed as a
transaction fee. The local currency is generally not
available to the holders for any purposes other than
approved equity investments. Restrictions may be placed

Foreign Governments and Official Institutions: Foreign governments and official institutions are central,
state, provincial, and local governments in foreign countries and their ministries, departments, and agencies.
These include treasuries, ministries of finance, central
banks, development banks, exchange control offices, stabilization funds, diplomatic establishments, fiscal agents,
and nationalized banks and other banking institutions that
are owned by central governments and that have as an
important part of their function activities similar to those
of a treasury, central bank, exchange control office, or

Loan swaps—Foreign loan swaps, or debt/debt swaps,
involve the exchange of one foreign loan for another.
This type of transaction represents an exchange of monetary assets that must be reported at current fair value.
Normally, when monetary assets are exchanged, with or
without additional cash payments, and the parties have
no remaining obligations to each other, the earnings
process is complete.

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stabilization fund. For purposes of these reports, other
government-owned enterprises are not included.

contracts may relate to purchases or sales of securities,
money market instruments, or futures contracts.

Also included as foreign official institutions are international, regional, and treaty organizations, such as the
International Monetary Fund, the International Bank
for Reconstruction and Development (World Bank), the
Bank for International Settlements, the Inter-American
Development Bank, and the United Nations.

A standby contract or put option is an optional delivery
forward placement contract. It obligates the seller of the
contract to purchase some financial instrument at the
option of the buyer of the contract.

Foreign Office: For purposes of these reports, a foreign
office of the reporting holding company is a branch or
consolidated subsidiary located in a foreign country; an
Edge or Agreement subsidiary, including both its U.S.
and its foreign offices; or an IBF. In addition, if the
reporting holding company is chartered and headquartered in the 50 states of the United States and the District
of Columbia, a branch or consolidated subsidiary located
in Puerto Rico or a U.S. territory or possession is a
foreign office. Branches of bank subsidiaries on U.S.
military facilities wherever located are treated as domestic offices, not foreign offices.
Forward Contract: See ‘‘Futures, forward, and standby
contracts.’’
Functional Currency: See ‘‘Foreign currency trans
actions and translation.’’
Futures, Forward, and Standby Contracts: Futures
and forward contracts are commitments for delayed
delivery of financial instruments or commodities in which
the buyer agrees to purchase and the seller agrees to
make delivery, at a specified future date, of a specified
instrument at a specified price or yield.
Futures contracts are standardized and are traded on
organized exchanges. Exchanges in the U.S. are registered
with and regulated by the Commodity Futures Trading
Commission. Forward contracts are traded over the counter and their terms are not standardized. Such contracts can
only be terminated, other than by receipt of the underlying
financial instrument or commodity, by agreement of both
buyer and seller. Standby contracts and other option
arrangements are optional forward contracts. The buyer of
such a contract has, for compensation (such as a fee or
premium), acquired the right (or option) to sell to, or
purchase from, another party some financial instrument or
commodity at a stated price on a specified future date. The
seller of the contract has, for such compensation, become
obligated to purchase or sell the financial instrument or
commodity at the option of the buyer of the contract. Such
FR Y-9C
Glossary March 2013

A call option is an optional forward purchase contract. It
obligates the seller of the contract to sell some financial
instrument at the option of the buyer of the contract.
FR Y-9C treatment of open contracts—Contracts are
outstanding (i.e., open) until they have been terminated
by acquisition or delivery of the underlying financial
instruments or, for futures contracts, by offset, or, for
standby contracts and other option arrangements, by
expiring unexercised. (‘‘Offset’’ is the purchase and sale
of an equal number of futures contracts on the same
underlying instrument for the same delivery month
executed through the same broker or dealer and executed
on the same exchange.)
The reporting of these contracts should follow the
accounting outlined in ASC Topic 815, Derivatives and
Hedging (formerly FAS 133) and disclosed in Schedule
HC-L.
Goodwill: According to ASC Topic 805, Business Combinations (formerly FASB Statement No. 141 (revised
2007), ‘‘Business Combinations’’), goodwill is an asset
representing the future economic benefits arising from
other assets acquired in a business combination that are
not individually identified and separately recognized. See
‘‘acquisition method’’ in the Glossary entry for ‘‘business
combinations’’ for guidance on the recognition and initial
measurement of goodwill acquired in a business combination.
Subsequent Measurement of Goodwill - Goodwill should
not be amortized, but must be tested for impairment at the
reporting unit level at least annually, as described below.
Any impairment losses recognized on goodwill during
the year-to-date reporting period should be reported in
Schedule HI, item 7(c)(1), ‘‘Goodwill impairment losses,’’
except those impairment losses associated with discontinued operations, which should be reported on a net-of-tax
basis in Schedule HI, item 11, ″Extraordinary items and
other adjustments, net of income taxes.‘‘ Goodwill, net of
any impairment losses, should be reported on the balance
sheet in Schedule HC, item 10 (a).
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Glossary

Goodwill Impairment Testing - ASC Subtopic 350-20,
Intangibles-Goodwill and Other - Goodwill (formerly
FASB Statement No. 142, ’’Goodwill and Other Intangible Assets‘‘) provides guidance for testing and reporting goodwill impairment losses, a summary of which
follows. Impairment is the condition that exists when the
carrying amount of goodwill exceeds its implied fair
value. Because the fair value of goodwill can be measured only as a residual and cannot be measured directly,
ASC Subtopic 350-20 includes a methodology for estimating the implied fair value of goodwill for impairment
measurement purposes.
Whether or not the reporting institution is a subsidiary of
a holding company or other company, the institution’s
goodwill must be tested for impairment using the institution’s reporting units. Goodwill should be assigned to
reporting units in accordance with ASC Subtopic 350-20.
The institution itself may be a reporting unit.
Goodwill of a reporting unit must be tested for impairment annually and between annual tests if an event
occurs or circumstances change that would more likely
than not reduce the fair value of a reporting unit below its
carrying amount. Examples of such events or circumstances include a significant adverse change in the business climate, unanticipated competition, a loss of key
personnel, and a more-likely-than-not expectation that a
reporting unit or a significant portion of a reporting unit
will be sold or otherwise disposed of. In addition,
goodwill must be tested for impairment after a portion of
goodwill has been allocated to a business to be disposed
of.
When testing the goodwill of a reporting unit for impairment, an institution has the option of first assessing
qualitative factors to determine whether it is necessary to
perform the two-step quantitative goodwill impairment
test described in ASC Subtopic 350-20. If determined to
be necessary, the twostep impairment test shall be used to
identify potential goodwill impairment and measure the
amount of a goodwill impairment loss to be recognized
(if any). However, an institution may choose to bypass
the qualitative assessment option for any reporting unit in
any period and proceed directly to performing the twostep quantitative goodwill impairment test described
below.
Qualitative Assessment - If an institution performs a
qualitative assessment and, after considering all relevant
events and circumstances, determines it is not more
GL-44

likely than not that the fair value of a reporting unit is less
than its carrying amount (including goodwill), then the
institution does not need to perform the two-step quantitative goodwill impairment test. In other words, if it is
more likely than not that the fair value of a reporting unit
is greater than its carrying amount; an institution would
not have to quantitatively test the unit’s goodwill for
impairment. However, if the institution instead concludes
that the opposite is true (that is, it is more likely than not
that the fair value of a reporting unit is less than its
carrying amount), then it is required to perform the
two-step quantitative goodwill impairment test described
below.
ASC Subtopic 350-20 includes examples of events and
circumstances that an institution should consider in
evaluating whether it is more likely than not that the fair
value of a reporting unit is less than its carrying amount.
Because the examples are not all-inclusive, other relevant
events and circumstances also must be considered.
Quantitative Impairment Test • Step 1: The first step of the goodwill impairment test
compares the fair value of a reporting unit9 with its
carrying amount, including goodwill. If the carrying
amount of a reporting unit is greater than zero10 and its
fair value exceeds its carrying amount, the reporting
unit’s goodwill is considered not impaired and the
second step of the impairment test is unnecessary.
However, if the carrying amount of a reporting unit
exceeds its fair value, the second step of the goodwill
impairment test must be performed to measure the
amount of impairment loss, if any.
• Step 2: The second step of the goodwill impairment
test compares the implied fair value of the reporting
unit’s goodwill11 with the carrying amount of that
goodwill. If the implied fair value of the reporting
9. The fair value of a reporting unit is the price that would be received to
sell the unit as a whole in an orderly transaction between market
participants at the measurement date.
10. An institution should refer ASC Subtopic 350-20 for guidance on
applying the quantitative impairment test if the carrying amount of a
reporting unit is zero or negative.
11. The implied fair value of goodwill should be determined in the same
manner as the amount of goodwill recognized in a business combination is determined. That is, an institution must assign the fair value of a
reporting unit to all of the assets and liabilities of that unit (including
any unrecognized intangible assets) as if the reporting unit had been
acquired in a business combination.

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unit’s goodwill exceeds the carrying amount of that
goodwill, the goodwill is considered not impaired. In
contrast, if the carrying amount of the reporting unit’s
goodwill exceeds the implied fair value of that goodwill, an impairment loss must be recognized in earnings in an amount equal to that excess. The loss
recognized cannot exceed the carrying amount of the
reporting unit’s goodwill.
After an impairment loss is recognized on a reporting
unit’s goodwill, the adjusted carrying amount of that
goodwill (i.e., the carrying amount of the goodwill before
recognizing the impairment loss less the amount of the
impairment loss) shall be its new accounting basis.
Subsequent reversal of a previously recognized goodwill
impairment loss is prohibited once the measurement of
that loss is completed.
Disposal of a Reporting Unit - When a reporting unit is to
be disposed of in its entirety, goodwill of that reporting
unit must be included in the carrying amount of the
reporting unit when determining the gain or loss on
disposal. When a portion of a reporting unit that constitutes a business is to be disposed of, goodwill associated
with that business must be included in the carrying
amount of the business in determining the gain or loss on
disposal. Otherwise, an institution may not remove goodwill from its balance sheet, for example, by ’’selling‘‘ or
’’dividending‘‘ this asset to its parent holding company or
another affiliate.
Hypothecated Deposit: A hypothecated deposit is the
aggregation of periodic payments on an installment contract received by a reporting institution in a state in
which, under law, such payments are not immediately
used to reduce the unpaid balance of the installment note,
but are accumulated until the sum of the payments equals
the entire amount of principal and interest on the contract, at which time the loan is considered paid in full. For
purposes of these reports, hypothecated deposits are to be
netted against the related loans. Deposits which simply
serve as collateral for loans are not considered hypothecated deposits for purposes of these reports.
See also: ‘‘Deposits.’’
IBF: See ‘‘International Banking Facility (IBF).’’
Income Taxes: All holding companies, regardless of
size, are required to report income taxes (federal, state
and local, and foreign) in the FR Y-9C on an accrual
basis. Note that, in almost all cases, applicable income
FR Y-9C
Glossary June 2013

taxes as reported in Schedule HI on the Report of Income
for Holding Companies will differ from amounts reported
to taxing authorities. The applicable income tax expense
or benefit that is reflected in the Report of Income for
Holding Companies should include both taxes currently
paid or payable (or receivable) and deferred income
taxes. The following discussion of income taxes is based
on ASC Topic 740, Income Taxes (formerly FASB
Statement No. 109, Accounting for Income Taxes, and
FASB Interpretation No. 48, Accounting for Uncertainty
in Income Taxes).
Applicable income taxes in the year-end Report of
Income for Holding Companies shall be the sum of the
following:
(1) Taxes currently paid or payable (or receivable) for
the year determined from the holding company’s
federal, state, and local income tax returns for that
year. Since the holding company’s tax returns will
not normally be prepared until after the year-end FR
Y-9C has been completed, the holding company
must estimate the amount of the current income tax
liability (or receivable) that will ultimately be reported
on its tax returns. Estimation of this liability (or
receivable) may involve consultation with the holding company’s tax advisers, a review of the previous
year’s tax returns, the identification of significant
expected differences between items of income and
expense reflected on the Report of Income for Holding Companies and on the tax returns, and the
identification of expected tax credits.)
and
(2) Deferred income tax expense or benefit measured as
the change in the net deferred tax assets or liabilities
for the period reported. Deferred tax liabilities and
assets represent the amount by which taxes payable
(or receivable) are expected to increase or decrease in
the future as a result of ‘‘temporary differences’’ and
net operating loss or tax credit carryforwards that
exist at the reporting date.
The actual tax liability (or receivable) calculated on the
holding company’s tax returns may differ from the estimate reported as currently payable or receivable on the
year-end Report of Income for Holding Companies. An
amendment to the holding company’s year-end and subsequent FR Y-9Cs may be appropriate if the difference is
significant. Minor differences should be handled as accrual
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Glossary

adjustments to applicable income taxes in Reports of
Income during the year the differences are detected. The
reporting of applicable income taxes in the Report of
Income for Holding Companies for report dates other than
year-end is discussed below under ‘‘interim period applicable income taxes.’’
When determining the current and deferred income tax
assets and liabilities to be reported in any period, a holding
company’s income tax calculation contains an inherent
degree of uncertainty surrounding the realizability of the
tax positions included in the calculation. The term ‘‘tax
position’’ refers to a position in a previously filed tax
return or a position expected to be taken in a future tax
return that is reflected in measuring current or deferred
income tax assets and liabilities. A tax position can result
in a permanent reduction of income taxes payable, a
deferral of income taxes otherwise currently payable to
future years, or a change in the expected realizability of
deferred tax assets. For each tax position taken or expected
to be taken in a tax return, a holding company must
evaluate whether the tax position is more likely than not,
i.e., more than a 50 percent probability, to be sustained
upon examination by the appropriate taxing authority,
including resolution of any related appeals or litigation
processes, based on the technical merits of the position. In
evaluating whether a tax position has met the more-likelythan-not recognition threshold, a holding company should
presume that the taxing authority examining the position
will have full knowledge of all relevant information. A
holding company’s assessment of the technical merits of a
tax position should reflect consideration of all relevant
authoritative sources, e.g., tax legislation and statutes,
legislative intent, regulations, rulings, and case law, and
reflect the holding company’s determination of the applicability of these sources to the facts and circumstances of
the tax position. A holding company must evaluate each
tax position without consideration of the possibility of an
offset or aggregation with other positions. No tax benefit
can be recorded for a tax position that fails to meet the
more-likely-than-not recognition threshold.
Each tax position that meets the more-likely-than-not
recognition threshold should be measured to determine
the amount of benefit to recognize in the FR Y-9C. The
tax position is measured as the largest amount of tax
benefit that is greater than 50 percent likely of being
realized upon ultimate settlement with a taxing authority
that has full knowledge of all relevant information. When
measuring the tax benefit, a holding company must
GL-46

consider the amounts and probabilities of the outcomes
that could be realized upon ultimate settlement using the
facts, circumstances, and information available at the
reporting date. A holding company may not use the
valuation allowance associated with any deferred tax
asset as a substitute for measuring this tax benefit or as an
offset to this amount.
If a holding company’s assessment of the merits of a tax
position subsequently changes, the holding company
should adjust the amount of tax benefit it has recognized
and accrue interest and penalties for any underpayment
of taxes in accordance with the tax laws of each applicable jurisdiction. In this regard, a tax position that previously failed to meet the more-likely-than-not recognition
threshold should be recognized in the first subsequent
quarterly reporting period in which the threshold is met.
A previously recognized tax position that no longer
meets the more-likely-than-not recognition threshold
should be derecognized in the first subsequent quarterly
reporting period in which the threshold is no longer met.
Temporary differences result when events are recognized
in one period on the holding company’s books but are
recognized in another period on the holding company’s
tax return. These differences result in amounts of income
or expense being reported in the Report of Income for
Holding Companies in one period but in another period
in the tax returns. There are two types of temporary
differences. Deductible temporary differences reduce taxable income in future periods. Taxable temporary differences result in additional taxable income in future
periods.
For example, a holding company’s provision for loan and
lease losses is expensed for financial reporting purposes
in one period. However, for some holding companies,
this amount may not be deducted for tax purposes until
the loans are actually charged off in a subsequent period.
This deductible temporary difference ‘‘originates’’ when
the provision for loan and lease losses is recorded in the
financial statements and ‘‘turns around’’ or ‘‘reverses’’
when the loans are subsequently charged off, creating tax
deductions. Other deductible temporary differences
include writedowns of other real estate owned, the recognition of loan origination fees, and other postemployment
benefits expense.
Depreciation can result in a taxable temporary difference
if a holding company uses the straight-line method to
determine the amount of depreciation expense to be
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reported in the Report of Income for Holding Companies
but uses an accelerated method for tax purposes. In the
early years, tax depreciation under the accelerated method
will typically be larger than book depreciation under the
straight-line method. During this period, a taxable temporary difference originates. Tax depreciation will be less
than book depreciation in the later years when the
temporary difference reverses. Therefore, in any given
year, the depreciation reported in the Report of Income
for Holding Companies will differ from that reported in
the holding company’s tax returns. However, total depreciation taken over the useful life of the asset will be the
same under either method. Other taxable temporary
differences include the undistributed earnings of unconsolidated subsidiaries and associated companies and
amounts funded to pension plans that exceed the recorded
expense.
Some events do not have tax consequences and therefore
do not give rise to temporary differences. Certain revenues are exempt from taxation and certain expenses are
not deductible. These events were previously known as
‘‘permanent differences.’’ Examples of such events (for
federal income tax purposes) are interest received on
certain obligations of states and political subdivisions in
the U.S., premiums paid on officers’ life insurance policies where the holding company is the beneficiary, and
70 percent of cash dividends received on the corporate
stock of domestic U.S. corporations owned less than 20
percent.
Deferred tax assets shall be calculated at the report date
by applying the ‘‘applicable tax rate’’ (defined below) to
the holding company’s total deductible temporary differences and operating loss carryforwards. A deferred tax
asset shall also be recorded for the amount of tax credit
carryforwards available to the holding company. Based
on the estimated realizability of the deferred tax asset, a
valuation allowance should be established to reduce the
recorded deferred tax asset to the amount that is considered ‘‘more likely than not’’ (i.e., greater than 50 percent
chance) to be realized.
Deferred tax liabilities should be calculated by applying
the ‘‘applicable tax rate’’ to total taxable temporary
differences at the report date.
Operating loss carrybacks and carryforwards and tax
credit carryforwards–When a holding company’s deductions exceed its income for federal income tax purposes,
it has sustained an operating loss. An operating loss that
FR Y-9C
Glossary June 2013

occurs in a year following periods when the holding
company had taxable income may be carried back to
recover income taxes previously paid. The tax effects of
any loss carrybacks that are realizable through a refund
of taxes previously paid is recognized in the year the loss
occurs. In this situation, the applicable income taxes on
the Report of Income for Holding Companies will reflect
a credit rather than an expense. Holding companies may
carry back operating losses for two years.
Generally, an operating loss that occurs when loss carrybacks are not available (e.g., occurs in a year following
periods of losses) becomes an operating loss carryforward. Holding companies may carry operating losses
forward 20 years.
Tax credit carryforwards are tax credits which cannot be
used for tax purposes in the current year, but which can
be carried forward to reduce taxes payable in a future
period.
Deferred tax assets are recognized for operating loss and
tax credit carryforwards just as they are for deductible
temporary differences. As a result, a holding company
can recognize the benefit of a net operating loss for tax
purposes or a tax credit carryforward to the extent the
holding company determines that a valuation allowance
is not considered necessary (i.e., if the realization of the
benefit is more likely than not).
Applicable tax rate–The income tax rate to be used in
determining deferred tax assets and liabilities is the rate
under current tax law that is expected to apply to taxable
income in the periods in which the deferred tax assets or
liabilities are expected to be realized or paid. If the
holding company’s income level is such that graduated
tax rates are a significant factor, then the holding company shall use the average graduated tax rate applicable
to the amount of estimated taxable income in the period
in which the deferred tax asset or liability is expected to
be realized or settled. When the tax law changes, holding
companies shall determine the effect of the change, adjust
the deferred tax asset or liability and include the effect of
the change in Schedule HI, item 9, ‘‘Applicable income
taxes (foreign and domestic).’’
Valuation allowance–A valuation allowance must be
recorded, if needed, to reduce the amount of deferred tax
assets to an amount that is more likely than not to be
realized. Changes in the valuation allowance generally
shall be reported in Schedule HI, item 9, ‘‘Applicable
income taxes (foreign and domestic).’’ The following
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Glossary

discussion of the valuation allowance relates to the
allowance, if any, included in the amount of net deferred
tax assets or liabilities to be reported on the balance sheet
(Schedule HC) and in Schedule HC-F, item 2, or Schedule HC-G, item 2. This discussion does not address the
determination of the amount of deferred tax assets, if any,
that is disallowed for regulatory capital purposes and
reported in Schedule HC-R, item 9(b).
Holding companies must consider all available evidence,
both positive and negative, in assessing the need for a
valuation allowance. The future realization of deferred
tax assets ultimately depends on the existence of sufficient taxable income of the appropriate character in either
the carryback or carryforward period. Four sources of
taxable income may be available to realize the deferred
tax assets:
(1) Taxable income in carryback years (which can be
offset to recover taxes previously paid),
(2) Reversing taxable temporary differences,
(3) Future taxable income (exclusive of reversing temporary differences and carryforwards).
(4) Tax-planning strategies.
In general, positive evidence refers to the existence of
one or more of the four sources of taxable income. To the
extent evidence about one or more sources of income is
sufficient to support a conclusion that a valuation allowance is not necessary (i.e., the holding company can
conclude that the deferred tax asset is more likely than
not to be realized), other sources need not be considered.
However, if a valuation allowance is needed, each source
of income must be evaluated to determine the appropriate
amount of the allowance needed.
Evidence used in determining the valuation allowance
should be subject to objective verification. The weight
given to evidence when both positive and negative
evidence exist should be consistent with the extent to
which it can be verified. Sources (1) and (2) listed above
are more susceptible to objective verification and, therefore, may provide sufficient evidence regardless of future
events.
The consideration of future taxable income (exclusive of
reversing temporary differences and carryforwards) as a
source for the realization of deferred tax assets will
require subjective estimates and judgments about future
events which may be less objectively verifiable.
GL-48

Examples of negative evidence include:
• Cumulative losses in recent years.
• A history of operating loss or tax credit carryforwards
expiring unused.
• Losses expected in early future years by a presently
profitable holding company.
• Unsettled circumstances that, if unfavorably resolved,
would adversely affect future profit levels.
• A brief carryback or carryforward that would limit the
ability to realize the deferred tax asset.
Examples of positive evidence include:
• A strong earnings history exclusive of the loss that
created the future deductible amount (tax loss carryforward or deductible temporary difference) coupled with
evidence indicating that the loss is an aberration rather
than a continuing condition.
• Existing contracts that will generate significant income.
• An excess of appreciated asset value over the tax basis
of an entity’s net assets in an amount sufficient to
realize the deferred tax asset.
When realization of a holding company’s deferred tax
assets is dependent upon future taxable income, the reliability of a holding company’s projections is very important. The holding company’s record in achieving projected
results under an actual operating plan will be a strong
measure of this reliability. Other factors a holding company should consider in evaluating evidence about its
future profitability include but are not limited to current
and expected economic conditions, concentrations of
credit risk within specific industries and geographical
areas, historical levels and trends in past due and nonaccrual assets, historical levels and trends in loan loss
reserves, and the holding company’s interest rate sensitivity.
When strong negative evidence, such as the existence of
cumulative losses, exists, it is extremely difficult for a
holding company to determine that no valuation allowance is needed. Positive evidence of significant quality
and quantity would be required to counteract such negative evidence.
For purposes of determining the valuation allowance, a
tax-planning strategy is a prudent and feasible action that
would result in realization of deferred tax assets and that
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management ordinarily might not take, but would do so to
prevent an operating loss or tax credit carryforward from
expiring unused. For example, a holding company could
accelerate taxable income to utilize carryforwards by
selling or securitizing loan portfolios, selling appreciated
securities, or restructuring nonperforming assets. Actions
that management would take in the normal course of
business are not considered tax-planning strategies.
Significant expenses to implement the tax-planning strategy and any significant losses that would result from
implementing the strategy shall be considered in determining any benefit to be realized from the tax-planning
strategy. Also, holding companies should consider all
possible consequences of any tax-planning strategies. For
example, loans pledged as collateral would not be available for sale.
The determination of whether a valuation allowance is
needed for deferred tax assets should be made for total
deferred tax assets, not for deferred tax assets net of
deferred tax liabilities. In addition, the evaluation should
be made on a jurisdiction-by-jurisdiction basis. Separate
analyses should be performed for amounts related to each
taxing authority (e.g., federal, state, and local).
Deferred tax assets (net of the valuation allowance) and
deferred tax liabilities related to a particular tax jurisdiction (e.g., federal, state, and local) may be offset against
each other for reporting purposes. A resulting debit
balance shall be included in ‘‘Other assets’’ and reported
in Schedule HC-F, item 2. A resulting credit balance shall
be included in ‘‘Other liabilities’’ and reported in Schedule HC-G, item 2. A holding company may report a net
deferred tax debit, or asset, for one tax jurisdiction (e.g.,
federal taxes) and also report a net deferred tax credit, or
liability, for another tax jurisdiction (e.g., state taxes).
Interim period applicable income taxes–When preparing
its year-to-date Report of Income for Holding Companies
as of the end of March, June, and September (‘‘interim
periods’’), a holding company generally should determine its best estimate of its effective annual tax rate for
the full year, including both current and deferred portions
and considering all tax jurisdictions (e.g., federal, state
and local). To arrive at its estimated effective annual tax
rate, a holding company should divide its estimated total
applicable income taxes (current and deferred) for the
year by its estimated pretax income for the year (excluding extraordinary items). This rate would then be applied
FR Y-9C
Glossary June 2013

to the year-to-date pretax income to determine the yearto-date applicable income taxes at the interim date.
Intraperiod allocation of income taxes–When the Report
of Income for Holding Companies for a period includes
‘‘Extraordinary items’’ that are reportable in Schedule
HI, item 12, the total amount of the applicable income
taxes for the year to date shall be allocated in Schedule
HI between item 9, ‘‘Applicable income taxes (foreign
and domestic),’’ and item 12, ‘‘Extraordinary items, net
of applicable taxes and minority interest.’’
The applicable income taxes on operating income (item
9) shall be the amount that the total applicable income
taxes on pretax income, including both current and
deferred taxes (calculated as described above), would
have been for the period had ‘‘Extraordinary items’’ been
zero. The difference between item 9, ‘‘Applicable income
taxes (foreign and domestic),’’ and the total amount of
the applicable taxes shall then be reflected in item 12 as
applicable income taxes on extraordinary.
Tax calculations by tax jurisdiction–Separate calculations of income taxes, both current and deferred
amounts, are required for each tax jurisdiction. However, if the tax laws of the state and local jurisdictions
do not significantly differ from federal income tax laws,
then the calculation of deferred income tax expense can
be made in the aggregate. The holding company would
calculate both current and deferred tax expense considering the combination of federal, state and local income
tax rates. The rate used should consider whether
amounts paid in one jurisdiction are deductible in
another jurisdiction. For example, since state and local
taxes are deductible for federal purposes, the aggregate
combined rate would generally be (1) the federal tax
rate plus (2) the state and local tax rates minus (3) the
federal tax effect of the deductibility of the state and
local taxes at the federal tax rate.
Purchase business combinations–In purchase business
combinations (as described in the Glossary entry for
‘‘business combinations’’), holding companies shall recognize as a temporary difference the difference between
the tax basis of acquired assets or liabilities and the
amount of the purchase price allocated to the acquired
assets and liabilities (with certain exceptions specified
in ASC Topic 740). As a result, the acquired asset or
liability shall be recorded gross and a deferred tax asset
or liability shall be recorded for any resulting temporary difference.
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Glossary

In a purchase business combination, a deferred tax asset
shall generally be recognized at the date of acquisition
for deductible temporary differences and net operating
loss and tax credit carryforwards of either company in
the transaction, net of an appropriate valuation allowance. The determination of the valuation allowance
should consider any provisions in the tax law that may
restrict the use of an acquired company’s carryforwards.
Subsequent recognition (i.e., by elimination of the valuation allowance) of the benefit of deductible temporary
differences and net operating loss or tax credit carryforwards not recognized at the acquisition date will
depend on the source of the benefit. If the valuation
allowance relates to deductible temporary differences
and carryforwards of the acquiring company established
before the acquisition, then subsequent recognition is
reported as a reduction of income tax expense. If the
benefit is related to the acquired company’s deductible
temporary differences and carryforwards, then the benefit is subsequently recognized by first reducing any
goodwill related to the acquisition, then by reducing all
other noncurrent intangible assets related to the acquisition, and finally, by reducing income tax expense.
Alternative Minimum Tax–Any taxes a holding company must pay in accordance with the alternative minimum tax (AMT) shall be included in the holding
company’s current tax expense. Amounts of AMT paid
can be carried forward in certain instances to reduce the
holding company’s regular tax liability in future years.
The holding company may record a deferred tax asset
for the amount of the AMT credit carryforward, which
shall then be evaluated in the same manner as other
deferred tax assets to determine whether a valuation
allowance is needed.
Other tax effects–A holding company may have transactions or items that are reportable in Schedule HI-A of
the Report of Income for Holding Companies such as
‘‘Cumulative effect of changes in accounting principles
and corrections of material accounting errors,’’ and
‘‘Foreign currency translation adjustments’’ that are
included in ‘‘Other comprehensive income.’’ These
transactions or other items will enter into the determination of taxable income in some year (not necessarily
the current year), but are not included in the pretax
income reflected in Schedule HI of the Report of
Income for Holding Companies. They shall be reported
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in Schedule HI-A net of related income tax effects.
These effects may increase or decrease the holding
company’s total tax liability calculated on its tax
returns for the current year or may be deferred to one
or more future periods.
For further information, see ASC Topic 740. The following table has been included to aid holding companies in calculating their ‘‘applicable income taxes’’ for
purposes of the FR Y-9C. The table includes the tax
rates in effect for the years presented.
FEDERAL INCOME TAX RATES APPLICABLE
TO HOLDING COMPANIES
First
Year $25,000
19932010

15%

Second
$25,000

Third
$25,000

Fourth
$25,00

Over
$100,000

15%

25%

34%

12

Capital
Gains
Regular
tax rates

Alternative
Minimum
Tax
20%

Insurance Commissions: Insurance commissions generally represent remuneration paid by insurance underwriters to insurance agents and brokers for the sale of
insurance products. Companies also earn fees for generating insurance sales leads pursued by third-party insurance agents and by providing other services related to
selling and servicing insurance contracts and maintaining
separate accounts.
Insurance Premiums: Insurance premiums are the consideration paid by policyholders to insurance underwriters in exchange for the provision of defined future
benefits or for the indemnification against specified
insured losses. For further information, see ASC Topic
944, Financial Services-Insurance (formerly FASB Statement No. 60, Accounting and Reporting by Insurance
Enterprises, and FASB Statement No. 97, Accounting
and Reporting by Insurance Enterprises for Certain
Long-Duration Contracts and for Realized Gains and
Losses from the Sale of Investments).
Insurance Underwriting: Insurance underwriting is the
process whereby insurance companies assume risks (e.g.
that a death, sickness, casualty or other event) will occur,
12. A 39% tax rate applies to taxable income from $100,001 to $335,000;
a 34% tax rate applies to taxable income from $335,001 to
$10,000,000; a tax rate of 35% applies to taxable income from
$10,000,001 to $15,000,000; a tax rate of 38% applies to taxable
income from $15,000,001 to $18,333,333; and a 35% tax rate applies
to taxable income over $18,333,333.

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for which premiums based upon underwriting standards
are charged.
Intangible Assets: See ‘‘Business combinations.’’
Interest-Bearing Account: See ‘‘Deposits.’’
Interest Capitalization: See ‘‘Capitalization of interest.’’
Internal-Use Computer Software: Guidance on the
accounting and reporting for the costs of internal-use
computer software is set forth in ASC Subtopic 350-40,
Intangibles-Goodwill and Other – Internal-Use Software
(formerly AICPA Statement of Position 98-1, Accounting
for the Costs of Computer Software Developed or
Obtained for Internal Use). A summary of this accounting guidance follows. For further information, see ASC
Subtopic 350-40. Internal-use computer software is software that meets both of the following characteristics:
(1) The software is acquired, internally developed, or
modified solely to meet the holding company’s internal
needs; and (2) During the software’s development or
modification, no substantive plan exists or is being
developed to market the software externally.
ASC Subtopic 350-40 identifies three stages of
development for internal-use software: the preliminary
project stage, the application development stage, and the
post- implementation/operation stage. The processes that
occur during the preliminary project stage of software
development are the conceptual formulation of alternatives, the evaluation of the alternatives, the determination
of the existence of needed technology, and the final
selection of alternatives. The application development
stage involves the design of the chosen path (including
software configuration and software interfaces), coding,
installation of software to hardware, and testing (including the parallel processing phase). Generally, training and
application maintenance occur during the postimplementation/operation stage. Upgrades of and
enhancements to existing internal-use software, i.e.,
modification to software that result in additional functionality, also go through the three aforementioned stages of
development.
Computer software costs that are incurred in the preliminary project stage should be expensed as incurred.
Internal and external costs incurred to develop internaluse software during the application development stage
should be capitalized. Capitalization of these costs should
begin once (a) the preliminary project stage is completed
and (b) management, with the relevant authority, implicFR Y-9C
Glossary June 2013

itly or explicitly authorizes and commits to funding a
computer software project and it is probable that the
project will be completed and the software will be used to
perform the function intended. Capitalization should
cease no later than when a computer software project is
substantially complete and ready for its intended use, i.e.,
after all substantial testing is completed. Capitalized
internal-use computer software costs generally should be
amortized on a straight-line basis over the estimated
useful life of the software.
Only the following application development stage costs
should be capitalized: (1) External direct costs of materials and services consumed in developing or obtaining
internal-use software; (2) Payroll and payroll-related
costs for employees who are directly associated with and
who devote time to the internal-use computer software
project (to the extent of the time spent directly on the
project); and (3) Interest costs incurred when developing
internal-use software.
Costs to develop or obtain software that allows for access
or conversion of old data by new systems also should be
capitalized. Otherwise, data conversion costs should be
expensed as incurred. General and administrative costs
and overhead costs should not be capitalized as internaluse software costs. During the post-implementation/
operation stage, internal and external training costs and
maintenance costs should be expensed as incurred.
Impairment of capitalized internal-use computer software costs should be recognized and measured in accordance with ASC Topic 360, Property, Plant, and Equipment (formerly FASB Statement No. 144, Accounting for
the Impairment or Disposal of Long-Lived Assets).
The costs of internally developed computer software to
be sold, leased, or otherwise marketed as a separate
product or process should be reported in accordance with
ASC Subtopic 985-20, Software – Costs of Software to
Be Sold, Leased or Marketed (formerly FASB Statement
No. 86, Accounting for the Costs of Computer Software
to be Sold, Leased, or Otherwise Marketed). If, after the
development of internal-use software is completed, a
holding company decides to market the software, proceeds received from the license of the software, net of
direct incremental marketing costs, should be applied
against the carrying amount of the software.
International Banking Facility (IBF): General
definition—An International Banking Facility (IBF) is a
set of asset and liability accounts, segregated on the
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Glossary

books and records of the establishing entity, which reflect
international transactions. An IBF is established in accordance with the terms of Federal Reserve Regulation D
and after appropriate notification to the Federal Reserve.
The establishing entity may be a U.S. depository institution, a U.S. office of an Edge or Agreement corporation,
or a U.S. branch or agency of a foreign bank pursuant
to Federal Reserve Regulation D. An IBF is permitted
to hold only certain assets and liabilities. In general,
IBF accounts are limited, as specified in the paragraphs
below, to non-U.S. residents of foreign countries, residents of Puerto Rico and U.S. territories and possessions,
other IBFs, and U.S. and non-U.S. offices of the establishing entity.
Permissible IBF assets include extensions of credit to the
following:
(1) non-U.S. residents (including foreign branches of
other U.S. banks);
(2) other IBFs; and
(3) U.S. and non-U.S. offices of the establishing entity.
Credit may be extended to non-U.S. nonbank residents
only if the funds are used in their operations outside the
United States. IBFs may extend credit in the form of a
loan, deposit, placement, advance, security, or other
similar asset.
Permissible IBF liabilities include (as specified in Federal Reserve Regulation D) liabilities to non-U.S. nonbank residents only if such liabilities have a minimum
maturity or notice period of at least two business days.
IBF liabilities also may include overnight liabilities to:

Holding Companies (FR Y-9C)—IBFs established by a
subsidiary of the holding company (e.g., by a bank
subsidiary or by its Edge or Agreement subsidiaries) are
to be consolidated in the FR Y-9C. In the consolidated
balance sheet (Schedule HC) and income statement
(Schedule HI), transactions between the IBFs of the bank
subsidiaries of the reporting holding company and
between these IBFs and other offices of the holding
company are to be eliminated. For purposes of these
reports, the IBFs of the holding companies’ banking
subsidiaries are to be treated as foreign offices where, in
the schedules, a distinction is made between foreign and
domestic offices of the reporting holding company.
Assets of the IBFs of the banking subsidiaries of the
reporting holding company should be reported in the
asset categories of the report by type of instrument and
customer, as appropriate. For example, IBFs are to report
their holdings of securities in Schedule HC, item 2, and
in the appropriate items of Schedule HC-B; their holdings of loans that the IBF has the intent and ability to
hold for the foreseeable future or until maturity or payoff
(including loans of immediately available funds that have
an original maturity of one business day or roll over
under a continuing contract that are not securities resale
agreements) in Schedule HC, item 4(b), and in the
appropriate items of Schedule HC-C; and securities
purchased under agreements to resell in Schedule HC,
item 3(b).
For purposes of these reports, all liabilities of the IBFs of
the banking subsidiaries of the reporting holding company to outside parties are classified under four headings:

(1) non-U.S. offices of other depository institutions and
of Edge or Agreement corporations;

(1) Securities sold under agreements to repurchase,
which are to be reported in Schedule HC, item 14(b);

(2) non-U.S. offices of foreign banks;

(2) Borrowings of immediately available funds that have
an original maturity of one business day or roll over
under a continuing contract that are not securities
repurchase agreements, which are to be reported in
Schedule HC-M, item 14;

(3) Foreign governments and official institutions;
(4) other IBFs; and
(5) the establishing entity.
IBF liabilities may be issued in the form of deposits,
borrowings, placements, and other similar instruments.
However, IBFs are prohibited from issuing negotiable
certificates of deposit, bankers acceptances, or other
negotiable or bearer instruments.
Treatment of the IBFs of bank subsidiaries of the holding
company on the Consolidated Financial Statements for
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(3) Accrued liabilities, which are to be reported in
Schedule HC, item 20; and
(4) All other liabilities, including deposits, placements,
and borrowings, which are to be treated as deposit
liabilities in foreign offices and reported in Schedule
HC, item 13(b).
Treatment of transactions with IBFs of other depository
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institutions—Transactions between the offices of the
reporting holding company and IBFs outside the scope of
the FR Y-9C are to be reported as transactions with
depository institutions in the U.S., as appropriate. (Note,
however, that only foreign offices of the holding company and IBFs of its banking subsidiaries are permitted to
have transactions with other IBFs.)
Investments in Common Stock of Unconsolidated
Subsidiaries: See the instruction to Schedule HC, item 8,
‘‘Investments in unconsolidated subsidiaries and associated companies.’’
Joint Venture: See ‘‘Subsidiaries.’’
Lease Accounting: 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.
Standards for lease accounting are set forth in ASC Topic
840, Leases (formerly FASB Statement No. 13, Accounting for Leases, as amended and interpreted).
Accounting with the holding company as lessee— Any
lease entered into by a lessee holding company or its
consolidated subsidiaries that are on an accrual basis of
accounting shall be accounted for as a property acquisition financed with a debt obligation. The property shall
be amortized according to the holding company’s normal
depreciation policy (except, if appropriate, the amortization period shall be the lease term) unless the lease
involves land only. The interest expense portion of each
lease payment shall be calculated to result in a constant
rate of interest on the balance of the debt obligation. In
the FR Y-9C, the property ‘‘asset’’ is to be reported in
Schedule HC, item 6, and the liability for capitalized
leases in Schedule HC, item 16, ‘‘Other borrowed
money.’’ In the income statement, the interest expense
portion of the capital lease payments is to be reported in
Schedule HI, item 2(c), ‘‘Interest on trading liabilities
and other borrowed money,’’ and the amortization expense
on the asset is to be reported in Schedule HI, item 7(b),
‘‘Expenses of premises and fixed assets.’’ If any one of
the following criteria is met, a lease must be accounted
for as a capital lease:
(1) ownership of the property is transferred to the lessee
at the end of the lease term, or
(2) the lease contains a bargain purchase option, or
FR Y-9C
Glossary June 2013

(3) the lease term represents at least 75 percent of the
estimated economic life of the leased property, or
(4) the present value of the minimum lease payments at
the beginning of the lease term is 90 percent or more
of the fair value of the leased property to the lessor at
the inception of the lease less any related investment
tax credit retained by and expected to be realized by
the lessor.
If none of the above criteria is met, the lease should be
accounted for as an operating lease. Rental payments
should be charged to expense over the term of the
operating lease as they become payable.
NOTE: If a lease involves land only, the lease must be
capitalized if either of the first two criteria above is met.
Where a lease that involves land and building meets
either of these two criteria, the land and building must be
separately capitalized by the lessee. The accounting for a
lease involving land and building that meets neither of
the first two criteria should conform to the standards
prescribed by ASC Topic 840.
Accounting for sales with leasebacks—Sale–leaseback
transactions involve the sale of property by the owner
and a lease of the property back to the seller. If a holding
company sells premises or fixed assets and leases back
the property, the lease shall be treated as a capital lease if
it meets any one of the four criteria above for capitalization. Otherwise, the lease shall be accounted for as an
operating lease.
As a general rule, the holding company shall defer any
gain resulting from the sale. For capital leases, this
deferred gain is amortized in proportion to the depreciation taken on the leased asset. For operating leases, the
deferred gain is amortized in proportion to the rental
payments the holding company will make over the lease
term. The unamortized deferred gain is to be reported in
‘‘Other liabilities.’’ (Exceptions to the general rule on
deferral which permit full or partial recognition of a gain
at the time of the sale may occur if the leaseback covers
less than substantially all of the property that was sold or
if the total gain exceeds the minimum lease payments.)
If the fair value of the property at the time of the sale is
less than the book value of the property, the difference
between these two amounts shall be recognized as a loss
immediately. In this case, if the sales price is less than the
fair value of the property, the additional loss shall be
deferred since it is in substance a prepayment of rent.
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Glossary

Similarly, if the fair value of the property sold is greater
than its book value, any loss on the sale shall also be
deferred. Deferred losses shall be amortized in the same
manner as deferred gains as described above.
For further information, see ASC Subtopic 840-40,
Leases – Sale-Leaseback Transactions (formerly FASB
Statement No. 28, Accounting for Sales with Leasebacks).
Accounting with holding company as lessor—Unless a
long-term creditor is also involved in the transaction, a
lease entered into by a lessor holding company or its
consolidated subsidiaries on an accrual accounting basis
that meets one of the four criteria above for a capital
lease plus two additional criteria (as defined below) shall
be treated as a direct financing lease. After initial direct
costs have been deducted, the unearned income (minimum lease payments plus estimated residual value less
the cost of the leased property) shall be amortized to
income over the lease term in a manner which produces a
constant rate of return on the net investment (minimum
lease payments plus estimated residual value less unearned
income). Other methods of income recognition may be
used if the results are not materially different.
The following two additional criteria must be met for a
lease to be classified as a direct financing lease:
(1) Collectability of the minimum lease payments is
reasonably predictable.
(2) No important uncertainties surround the amount of
unreimbursable costs yet to be incurred by the lessor
under the lease.
When a lessor holding company or its consolidated
subsidiaries on an accrual basis of accounting enters into
a lease that has all the characteristics of a direct financing
lease but where a long-term creditor provides nonrecourse financing to the lessor, the transaction shall be
accounted for as a leveraged lease. The lessor’s net
investment in a leveraged lease shall be recorded in a
manner similar to that for a direct financing lease but net
of the principal and interest on the nonrecourse debt.
Based on a projected cash flow analysis for the lease
term, unearned and deferred income shall be amortized to
income at a constant rate only in those years of the lease
term in which the net investment is positive. In the years
in which the net investment is not positive, no income is
to be recognized on the leveraged lease.
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If a lease is neither a direct financing lease nor a
leveraged lease, the lessor holding company or its consolidated subsidiaries shall account for it as an operating
lease. The leased property shall be reported as ‘‘Other
assets’’ and depreciated in accordance with the holding
company’s normal policy. Rental payments are generally
credited to income over the term of an operating lease as
they become receivable.
Letter of Credit: A letter of credit is a document issued
by a holding company or its consolidated subsidiaries
(generally a banking subsidiary) on behalf of its customer
(the account party) authorizing a third party (the beneficiary), or in special cases the account party, to draw
drafts on the holding company or its consolidated subsidiary up to a stipulated amount and with specified terms
and conditions. The letter of credit is a conditional
commitment (except when prepaid by the account party)
on the part of the consolidated holding company to
provide payment on drafts drawn in accordance with the
terms of the document.
As a matter of sound practice, letters of credit should:
(1) be conspicuously labeled as a letter of credit;
(2) contain a specified expiration date or be for a definite
term;
(3) be limited in amount;
(4) call upon the issuing holding company or its issuing
consolidated subsidiaries to pay only upon the presentation of a draft or other documents as specified in
the letter of credit and not require the issuing holding
company or consolidated subsidiaries to make determinations of fact or law at issue between the account
party and the beneficiary; and
(5) be issued only subject to an agreement between the
account party and the issuing holding company or its
consolidated subsidiaries which establishes the
unqualified obligation of the account party to reimburse the issuing holding company or its consolidated subsidiaries for all payments made under the
letter of credit.
There are four basic types of letters of credit:
(1) commercial letters of credit,
(2) letters of credit sold for cash,
(3) travelers’ letters of credit, and
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(4) standby letters of credit,

Limited-Life Preferred Stock: See ‘‘Preferred stock.’’

each of which is discussed separately below.

Loan: For purposes of this report, a loan is generally an
extension of credit resulting from direct negotiations
between a lender and a borrower. The reporting holding
company or its consolidated subsidiaries may originate a
loan by directly negotiating with a borrower or it may
purchase a loan or a portion of a loan originated by
another lender that directly negotiated with a borrower.
The reporting holding company or its subsidiaries may
also sell a loan or a portion of a loan, regardless of the
method by which it acquired the loan.

A commercial letter of credit is issued specifically to
facilitate trade or commerce. Under the terms of a
commercial letter of credit, as a general rule, drafts will
be drawn when the underlying transaction is consummated as intended.
A letter of credit sold for cash is a letter of credit for which
the holding company or a consolidated subsidiary has
received funds from the account party at the time of
issuance. This type of letter of credit is not to be reported
as an outstanding letter of credit but as a demand deposit.
These letters are considered to have been sold for cash
even though the consolidated holding company may have
advanced funds to the account party for the purchase of
such letters of credit on a secured or unsecured basis.
A travelers’ letter of credit is issued to facilitate travel.
This letter of credit is addressed by the holding company
or its consolidated subsidiaries to its correspondents authorizing the correspondents to honor drafts drawn by the
person named in the letter of credit in accordance with
specified terms. These letters are generally sold for cash.
A standby letter of credit is a letter of credit or similar
arrangement that:
(1) represents an obligation on the part of the issuing
holding company or a consolidated subsidiary to a
designated third party (the beneficiary) contingent
upon the failure of the issuing consolidated holding
company’s customer (the account party) to perform
under the terms of the underlying contract with the
beneficiary, or

Loans may take the form of promissory notes, acknowledgments of advance, due bills, invoices, overdrafts,
acceptances, and similar written or oral obligations.
Among the extensions of credit reportable as loans in
Schedule HC-C, which covers both loans held for sale
and loans that the reporting holding company has the
intent and ability to hold for the foreseeable future or
until maturity or payoff, are:
(1) acceptances of banks that are not consolidated subsidiaries for the reporting holding company’s FR
Y-9C;
(2) acceptances executed by or for the account of a
subsidiary bank of the reporting holding company
and subsequently acquired by the consolidated holding company through purchase or discount;
(3) customers’ liability to a bank subsidiary of the
reporting holding company on drafts paid under
letters of credit for which the bank subsidiary of the
reporting holding company has not been reimbursed;

(2) obligates the holding company or a consolidated
subsidiary to guarantee or stand as surety for the
benefit of a third party to the extent permitted by law
or regulation.

(4) ‘‘advances’’ and commodity or bill-of-lading drafts
payable upon arrival of goods against which drawn,
for which a bank subsidiary of the reporting holding
company has given deposit credit to customers;

The underlying contract may entail either financial or
nonfinancial undertakings of the account party with the
beneficiary. The underlying contract may involve such
things as the customer’s payment of commercial paper,
delivery of merchandise, completion of a construction
contract, release of maritime liens, or repayment of the
account party’s obligations to the beneficiary. Under the
terms of a standby letter, as a general rule, drafts will be
drawn only when the underlying event fails to occur as
intended.

(5) paper pledged by the holding company or by its consolidated subsidiaries whether for collateral to secure
bills payable (e.g., margin collateral to secure bills
rediscounted) or for any other purpose;

FR Y-9C
Glossary June 2013

(6) sales of ‘‘term federal funds’’ (i.e., sales of immediately available funds with a maturity of more than
one business day), other than those involving security resale agreements;
(7) factored accounts receivable;
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Glossary

(8) loans arising out of the purchase of assets (other than
securities) under resale agreements with a maturity of
more than one business day if the agreement requires
the holding company to resell the identical asset
purchased; or
(9) participations (acquired or held) in a single loan or
in a pool of loans or receivables (see discussion in the
Glossary entry for ‘‘Transfers of Financial Assets’’).
Loan acceptances and commercial paper, held in a trading account are to be reported in Schedule HC, item 5,
‘‘Trading assets.’’
See also ‘‘Loan secured by real estate,’’ ‘‘Overdraft,’’ and
‘‘Sale of assets.’’
Loan Fees: The accounting standards for nonrefundable
fees and costs associated with lending, committing to
lend, and purchasing a loan or group of loans are set forth
in ASC Subtopic 310-20, Receivables – Nonrefundable
Fees and Other Costs (formerly FASB Statement No. 91,
Accounting for Nonrefundable Fees and Costs Associated with Originating or Acquiring Loans and Initial
Direct Costs of Leases), a summary of which follows.
The statement applies to all types of loans as well as to
debt securities (but not to loans or debt securities carried
at fair value if the changes in fair value are included in
earnings) and to all types of lenders. For further information, see ASC Subtopic 310-20.
A holding company may acquire a loan by originating the
loan (lending) or by acquiring a loan from a party other
than the borrower (purchasing). Lending, committing to
lend, refinancing or restructuring loans, arranging standby
letters of credit, syndicating loans, and leasing activities
are all considered ‘‘lending activities.’’ Nonrefundable
loan fees paid by the borrower to the lender may have
many different names, such as origination fees, points,
placement fees, commitment fees, application fees, management fees, restructuring fees, and syndication fees,
but in this Glossary entry, they are referred to as loan
origination fees, commitment fees, or syndication fees.
ASC Subtopic 310-20 applies to both a lender and a
purchaser, and should be applied to individual loan
contracts. Aggregation of similar loans for purposes of
recognizing net fees or costs and purchase premiums or
discounts is permitted under certain circumstances specified in ASC Subtopic 310-20 or if the result does not
differ materially from the amount that would have been
GL-56

recognized on an individual loan-by-loan basis. In general, the statement specifies that:
(1) Loan origination fees should be deferred and recognized over the life of the related loan as an adjustment of yield (interest income). Once a holding
company adopts ASC Subtopic 310-20, recognizing
a portion of loan fees as revenue to offset all or part
of origination costs in the reporting period in which a
loan is originated is no longer acceptable.
(2) Certain direct loan origination costs specified in the
Statement should be deferred and recognized over
the life of the related loan as a reduction of the loan’s
yield. Loan origination fees and related direct loan
origination costs for a given loan should be offset and
only the net amount deferred and amortized.
(3) Direct loan origination costs should be offset against
related commitment fees and the net amounts deferred
except for: (a) commitment fees (net of costs) where
the likelihood of exercise of the commitment is
remote, which generally should be recognized as
service fee income on a straight line basis over the
loan commitment period, and (b) retrospectively
determined fees, which are recognized as service fee
income on the date as of which the amount of the fee
is determined. All other commitment fees (net of
costs) shall be deferred over the entire commitment
period and recognized as an adjustment of yield over
the related loan’s life or, if the commitment expires
unexercised, recognized in income upon expiration
of the commitment.
(4) Loan syndication fees should be recognized by the
institution managing a loan syndication (the syndicator) when the syndication is complete unless a portion of the syndication loan is retained. If the yield on
the portion of the loan retained by the syndicator is
less than the average yield to the other syndication
participants after considering the fees passed through
by the syndicator, the syndicator should defer a
portion of the syndication fee to produce a yield on
the portion of the loan retained that is not less than
the average yield on the loans held by the other
syndication participants.
(5) Loan fees, certain direct loan origination costs, and
purchase premiums and discounts on loans shall be
recognized as an adjustment of yield generally by the
interest method based on the contractual term of the
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loan. However, if the holding company holds a large
number of similar loans for which prepayments are
probable and the timing and amount of prepayments
can be reasonably estimated, the holding company
may consider estimates of future principal prepayments in the calculation of the constant effective
yield necessary to apply the interest method. Once a
holding company adopts ASC Subtopic 310-20, the
practice of recognizing fees over the estimated average life of a group of loans is no longer acceptable.
(6) A refinanced or restructured loan, other than a
troubled debt restructuring, should be accounted for
as a new loan if the terms of the new loan are at least
as favorable to the lender as the terms for comparable
loans to other customers with similar collection risks
who are not refinancing or restructuring a loan. Any
unamortized net fees or costs and any prepayment
penalties from the original loan should be recognized
in interest income when the new loan is granted. If
the refinancing or restructuring does not meet these
conditions or if only minor modifications are made to
the original loan contract, the unamortized net fees or
costs from the original loan and any prepayment
penalties should be carried forward as a part of the
net investment in the new loan. The investment in the
new loan should consist of the remaining net investment in the original loan, any additional amounts
loaned, any fees received, and direct loan origination
costs associated with the transaction. In a troubled
debt restructuring involving a modification of terms,
fees received should be applied as a reduction of the
recorded investment in the loan, and all related costs,
including direct loan origination costs, should be
charged to expense as incurred. (See the Glossary
entry for ‘‘troubled debt restructurings’’ for further
guidance.)
(7) Deferred net fees or costs shall not be amortized
during periods in which interest income on a loan is
not being recognized because of concerns about
realization of loan principal or interest.
Direct loan origination costs of a completed loan are
defined to include only (a) incremental direct costs of
loan origination incurred in transactions with independent third parties for that particular loan and (b) certain
costs directly related to specified activities performed by
FR Y-9C
Glossary June 2013

the lender for that particular loan.13 Incremental direct
costs are costs to originate a loan that (a) result directly
from and are essential to the lending transaction and (b)
would not have been incurred by the lender had that
lending transaction not occurred. The specified activities
performed by the lender are evaluating the prospective
borrower’s financial condition; evaluating and recording
guarantees, collateral, and other security arrangements;
negotiating loan terms; preparing and processing loan
documents; and closing the transaction. The costs directly
related to those activities include only that portion of the
employees’ total compensation and payroll-related fringe
benefits directly related to time spent performing those
activities for that particular loan and other costs related to
those activities that would not have been incurred but for
that particular loan.
All other lending-related costs, whether or not incremental, should be charged to expense as incurred, including
costs related to activities performed by the lender for
advertising, identifying potential borrowers, soliciting
potential borrowers, servicing existing loans, and other
ancillary activities related to establishing and monitoring
credit policies, supervision, and administration. Employees’ compensation and fringe benefits related to these
activities, unsuccessful loan origination efforts, and idle
time should be charged to expense as incurred. Administrative costs, rent, depreciation, and all other occupancy
and equipment costs are considered indirect costs and
should be charged to expense as incurred.
Net unamortized loan fees represent an adjustment of the
loan yield, and shall be reported in the same manner as
unearned income on loans, i.e., deducted from the related
loan balances (to the extent possible) or deducted from
total loans in ‘‘Any unearned income on loans reflected in
items 1-9 above’’ in Schedule HC-C. Net unamortized
direct loan origination costs shall be added to the related
loan balances in Schedule HC-C. Amounts of loan
origination, commitment, and other fees and costs recognized as an adjustment of yield should be reported under
the appropriate subitem of item 1, ‘‘Interest income,’’ in
Schedule HI. Other fees, such as (a) commitment fees
that are recognized during the commitment period or
included in income when the commitment expires (i.e.
13. For purposes of this report, a holding company which deems its costs
for these lending activities not to be material and which need not
maintain records on a loan-by-loan basis for other purposes may
expense such costs as incurred.

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Glossary

fees retrospectively determined and fees for commitments where exercise is remote) and (b) syndication fees
that are not deferred, should be reported as ‘‘Other
noninterest income’’ on Schedule HI.
Loan Impairment: The accounting standard for impaired
loans is ASC Topic 310, Receivables (formerly FASB
Statement No. 114, Accounting by Creditors for Impairment of a Loan, as amended). For further information,
refer to ASC Topic 310. Each institution is responsible
for maintaining an allowance for loan and lease losses
(allowance) at a level that is appropriate to cover estimated credit losses in its entire portfolio of loans and
leases held for investment, i.e., loans and leases that the
holding company has the intent and ability to hold for the
foreseeable future or until maturity or payoff. ASC Topic
310 sets forth measurement methods for estimating the
portion of the overall allowance for loan and lease losses
attributable to individually impaired loans. For the
remainder of the portfolio, an appropriate allowance
must be maintained in accordance with ASC Subtopic
450-20, Contingencies – Loss Contingencies (formerly
FASB Statement No. 5, Accounting for Contingencies).
For comprehensive guidance on the maintenance of an
appropriate allowance, holding companies should refer to
the Interagency Policy Statement on the Allowance for
Loan and Lease Losses dated December 13, 2006, and
the Glossary entry for ‘‘allowance for loan and lease
losses.’’
In general, loans are impaired under ASC Topic 310
when, based on current information and events, it is
probable that an institution will be unable to collect all
amounts due (i.e., both principal and interest) according
to the contractual terms of the original loan agreement.
An institution should apply its normal loan review procedures when identifying loans to be individually evaluated
for impairment under ASC Topic 310. When an individually evaluated loan is deemed impaired under ASC Topic
310, an institution should choose to measure impairment
using (1) the present value of expected future cash flows
discounted at the loan’s effective interest rate (i.e., the
contractual interest rate adjusted for any net deferred loan
fees or costs, premium, or discount existing at the
origination or acquisition of the loan), (2) the loan’s
observable market price, or (3) the fair value of the
collateral. An institution may choose the appropriate
ASC Topic 310 measurement method on a loan-by-loan
basis for an individually impaired loan, except for an
impaired collateral dependent loan. As discussed in the
GL-58

following paragraph, the agencies require impairment of
a collateral dependent loan to be measured using the fair
value of collateral method. A loan is collateral dependent
if repayment of the loan is expected to be provided solely
by the underlying collateral and there are no other
available and reliable sources of repayment. A creditor
should consider estimated costs to sell, on a discounted
basis, in the measurement of impairment if those costs
are expected to reduce the cash flows available to repay
or otherwise satisfy the loan. If the measure of an
impaired loan is less than the recorded investment in the
loan, an impairment should be recognized by creating an
allowance for estimated credit losses for the impaired
loan or by adjusting an existing allowance with a corresponding charge or credit to ‘‘Provision for loan and
lease losses.’’
For purposes of FR Y-9C report, impairment of a collateral dependent loan must be measured using the fair
value of the collateral. In general, any portion of the
recorded investment in an impaired collateral dependent
loan (including recorded accrued interest, net deferred
loan fees or costs, and unamortized premium or discount)
in excess of the fair value of the collateral that can be
identified as uncollectible should be promptly charged off
against the allowance for loan and lease losses.
An institution should not provide an additional allowance
for estimated credit losses on an individually impaired
loan over and above what is specified by ASC Topic 310.
The allowance established under ASC Topic 310 should
take into consideration all available information existing
as of the FR Y-9C report date that indicates that it is
probable that a loan has been impaired. All available
information would include existing environmental factors such as industry, geographical, economic, and political factors that affect collectibility.
ASC Topic 310 also addresses the accounting by creditors for all loans that are restructured in a troubled debt
restructuring involving a modification of terms, except
loans that are measured at fair value or the lower of cost
or fair value. According to ASC Topic 310, all loans
restructured in troubled debt restructurings are impaired
loans. For guidance on troubled debt restructurings, see
the Glossary entry for ‘‘troubled debt restructurings.’’
As with all other loans, all impaired loans should be
reported as past due or nonaccrual loans in Schedule
HC-N in accordance with the schedule’s instructions. A
loan identified as impaired is one for which it is probable
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FR Y-9C
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that the institution will be unable to collect all principal
and interest amounts due according to the contractual
terms of the original loan agreement. Therefore, a loan
that is not already in nonaccrual status when it is first
identified as impaired will normally meet the criteria for
placement in nonaccrual status at that time. Exceptions
may arise when a loan not previously in nonaccrual status
is identified as impaired because its terms have been
modified in a troubled debt restructuring, but the
borrower’s sustained historical repayment performance
for a reasonable time prior to the restructuring is consistent with the modified terms of the loan and the loan is
reasonably assured of repayment (of principal and interest) and of performance in accordance with its modified
terms. This determination must be supported by a current, well documented credit evaluation of the borrower’s
financial condition and prospects for repayment under the
revised terms. Exceptions may also arise for those purchased impaired loans for which the criteria for accrual
of income under the interest method are met as specified
in ASC Subtopic 310-30, Receivables - Loans and Debt
Securities Acquired with Deteriorated Credit Quality
(formerly AICPA Statement of Position 03-3, Accounting
for Certain Loans or Debt Securities Acquired in a
Transfer). Any cash payments received on impaired
loans in nonaccrual status should be reported in accordance with the criteria for the cash basis recognition of
income in the Glossary entry for ‘‘nonaccrual status.’’ For
further guidance, see the Glossary entries for ‘‘nonaccrual status’’ and ‘‘purchased impaired loans and debt
securities.’’
Loan Secured by Real Estate: For purposes of this
report, a loan secured by real estate is a loan that, at
origination, is secured wholly or substantially by a lien or
liens on real property for which the lien or liens are
central to the extension of the credit–that is, the borrower
would not have been extended credit in the same amount
or on terms as favorable without the lien or liens on real
property. To be considered wholly or substantially secured
by a lien or liens on real property, the estimated value of
the real estate collateral at origination (after deducting
any more senior liens) must be greater than 50 percent of
the principal amount of the loan at origination.14

14. Bank holding companies should apply this revised definition of ‘‘loan
secured by real estate’’ prospectively beginning April 1, 2009. Loans
reported on or before March 31, 2009, as loans secured by real estate
need not be reevaluated and, if apporpriate, recategorized into other
FR Y-9C
Glossary June 2013

A loan satisfying the criteria above, except a loan to a
state or political subdivision in the U.S., is to be reported
as a loan secured by real estate in Schedule HC-C, item 1,
and related items in the Consolidated Income Statement,
(1) regardless of whether the loan is secured by a first or
a junior lien; (2) regardless of whether the loan was
originated by the reporting holding company or purchased from others and, if originated by the reporting
holding company, regardless of the department or subsidiary within the holding company or subsidiary that made
the loan; (3) regardless of how the loan is categorized in
the holding company’s records; (4) and regardless of the
purpose of the financing. Only in a transaction where a
lien or liens on real property (with an estimated collateral
value greater than 50 percent of the loan’s principal
amount at origination) have been taken as collateral
solely through an abundance of caution and where the
loan terms as a consequence have not been made more
favorable than they would have been in the absence of
the lien or liens, would the loan not be considered a loan
secured by real estate for purposes of the FR Y-9C. In
addition, when a loan is partially secured by a lien or
liens on real property, but the estimated value of the real
estate collateral at origination (after deducting any more
senior liens held by others) is 50 percent or less of the
principal amount of the loan at origination, the loan
should not be categorized as a loan secured by real estate.
Instead, the loan should be reported in one of the other
loan categories used in these reports based on the purpose
of the loan.
The following are examples of the application of the
preceding guidance:
(1) A subsidiary loans $700,000 to construct and equip a
building that will be used as a dental office. The loan
will be secured by both the real estate and the dental
equipment. At origination, the estimated values of
the building, upon completion, and the equipment are
$400,000 and $350,000, respectively. The loan should
be reported as a loan secured by real estate in
Schedule HC-C, item 1.a.(2), ‘‘Other construction
loans and all land development and other land loans.’’
In contrast, if the estimated values of the building
and equipment at origination were $340,000 and
$410,000, respectively, the loan should not be reported
as a loan secured by real estate. Instead, the loan
loan categories on Schedule HC-C, Loans and Lease Financing Receivables.

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should be reported in Schedule HC-C, item 4, ‘‘Commercial and industrial loans.’’
(2) A subsidiary grants a $25,000 line of credit and a
$125,000 term loan to a commercial borrower for
working capital purposes on the same date. The loans
will be cross-collateralized by equipment with an
estimated value of $40,000 and a third lien on the
borrower’s residence, which has an estimated value
of $140,000 and first and second liens with unpaid
balances payable to other lenders totaling $126,000.
The two loans should be considered together to
determine whether they are secured by real estate.
Because the estimated equity in the real estate collateral available to the subsidiary is $14,000, the two
cross-collateralized loans for $150,000 should not be
reported as loans secured by real estate. Instead, the
loans should be reported in Schedule HC-C, item 4,
‘‘Commercial and industrial loans.’’
(3) A subsidiary grants a $50,000 working capital loan
and takes a first lien on a vacant commercial building
lot as collateral. The estimated value of the lot is
$30,000. The loan should be reported as a loan
secured by real estate in Schedule HC-C, item 1.a.(2),
‘‘Other construction loans and all land development
and other land loans,’’ unless the lien has been taken
as collateral solely through an abundance of caution
and where the loan terms as a consequence have not
been made more favorable than they would have
been in the absence of the lien.
(4) A subsidiary grants a $10,000 home equity line of
credit secured by a junior lien on a 1-4 family
residential property. The subsidiary also has a loan to
the same borrower that is secured by a first lien on
the same 1-4 family residential property and has an
unpaid principal balance of $71,000. There are no
intervening liens and the line of credit will be used
for household, family, and other personal expenditures. The estimated value of the residential property
at the origination of the home equity line of credit is
$75,000. Consistent with the risk-based capital treatment of these loans, the two loans should be considered together to determine whether the home equity
line of credit should be reported as a loan secured by
real estate. Because the value of the collateral is
greater than 50 percent of the first lien balance plus
the amount of the home equity line of credit, loans
extended under the line of credit should be reported
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as loans secured by real estate in Schedule HC-C,
item 1.c.(1), ‘‘Revolving, open-end loans secured by
1-4 family residential properties and extended under
lines of credit.’’ In contrast, if a creditor other than
the subsidiary holds the first lien on the borrower’s
property, the estimated value of the collateral to the
subsidiary for the home equity line of credit would
have been $4,000 ($75,000 less the $71,000 first lien
held by the other creditor), which is 50 percent or less
of the amount of the line of credit at origination. In
this case, the subsidiary should not report loans
extended under the line of credit as loans secured by
real estate in Schedule HC-C, item 1. Rather, the
loans should be reported as ‘‘Loans to individuals for
household, family, and other personal expenditures’’
in Schedule HC-C, item 6.b, ‘‘Other revolving credit
plans.’’
Loss Contingencies: A loss contingency is an existing
condition, situation, or set of circumstances that involves
uncertainty as to possible loss that will be resolved when
one or more future events occur or fail to occur. An
estimated loss (or expense) from a loss contingency (for
example, pending or threatened litigation) must be accrued
by a charge to income if it is probable that an asset has
been impaired or a liability incurred as of the report date
and the amount of the loss can be reasonably estimated.
A contingency that might result in a gain, for example, the
filing of an insurance claim, shall not be recognized as
income prior to realization.
For further information, see ASC Subtopic 450-20, Contingencies – Loss Contingencies (formerly FASB Statement No. 5, Accounting for Contingencies).
Mandatory Convertible Debt: See discussion of mandatory convertible securities in instructions for Schedule HC, item 19(a), ‘‘Subordinated notes and debentures.’’
Market (Fair) Value of Securities: The 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 values.
For example, securities traded on national, regional, or
foreign exchanges or in organized over-the-counter markets should be valued at the most recently available
quotation in the most active market. Rated securities for
which no organized market exists should be valued on the
basis of a yield curve estimate. Quotations from brokers or
others making markets in securities that are neither widely
nor actively traded are acceptable if prudently used.
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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. Securities that are not marketable such as,
Federal Reserve stock or equity securities in closely held
businesses, should be valued at book or par value, as
appropriate.
Mergers: See ‘‘Business combinations.’’
Money Market Deposit Account (MMDA): See
‘‘Deposits.’’
Mortgages, Residential, Participations in Pools of: See
‘‘Transfers of financial assets.’’
NOW Account: See ‘‘Deposits.’’
Nonaccrual Status: General rule—Holding companies
on an accrual basis of reporting shall not accrue interest
or discount on (1) any asset which is maintained on a
cash basis because of deterioration in the financial position of the borrower, (2) any asset for which payment in
full of interest or principal is not expected, or (3) any
asset upon which principal or interest has been in default
for a period of 90 days or more unless it is both well
secured and in the process of collection.
An asset 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. An asset is ‘‘in the process
of collection’’ if collection of the asset is proceeding in
due course either (1) through legal action, including
judgment enforcement procedures, or, (2) 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 in the near future.
For purposes of applying the third test for the nonaccrual
of interest listed above, the date on which an asset
reaches nonaccrual status is determined by its contractual
terms. If the principal or interest on an asset becomes due
and unpaid for 90 days or more on a date that falls
between report dates, the asset should be placed in
nonaccrual status as of the date it becomes 90 days past
due and it should remain in nonaccrual status until it
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Glossary June 2013

meets the criteria for restoration to accrual status described
below.
Exceptions to the general rule—In the following situations, an asset need not be placed in nonaccrual status:
(1) The criteria for accrual of income under the interest
method specified in ASC Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with
Deteriorated Credit Quality (formerly AICPA Statement of Position 03-3, Accounting for Certain Loans
or Debt Securities Acquired in a Transfer), are met
for a purchased credit-impaired loan, pool of loans,
or debt security accounted for in accordance with that
Subtopic , regardless of whether the loan, the loans in
the pool or debt security had been maintained in
nonaccrual status by its seller. (For purchased creditimpaired loans with common risk characteristics that
are aggregated and accounted for as a pool, the
determination of nonaccrual or accrual status should
be made at the pool level, not at the individual
loan level.) For further information, see the Glossary
entry for ’’purchased credit-impaired loans and debt
securities.‘‘
(2) The asset upon which principal or interest is due and
unpaid for 90 days or more is a consumer loan (as
defined for Schedule HC-C, item 6, ‘‘Loans to individuals for household, family, and other personal
expenditures’’) or a loan secured by a 1-to-4 family
residential property (as defined for Schedule HC-C,
item 1(c), Loans ‘‘Secured by 1-4 family residential
properties’’). Nevertheless, such loans should be
subject to other alternative methods of evaluation to
assure that the holding company’s net income is not
materially overstated. However, to the extent that the
holding company has elected to carry such a loan in
nonaccrual status on its books, the loan must be
reported as nonaccrual in Schedule HC-N.
Treatment of previously accrued interest—The reversal of
previously accrued but uncollected interest applicable to
any asset placed in nonaccrual status and the treatment of
subsequent payments as either principal or interest should
be handled in accordance with generally accepted accounting principles. Acceptable accounting treatment includes
a reversal of all previously accrued but uncollected interest applicable to assets placed in a nonaccrual status
against appropriate income and balance sheet accounts.
For example, one acceptable method of accounting for
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such uncollected interest on a loan placed in nonaccrual
status is (1) to reverse all of the unpaid interest by
crediting the ‘‘income earned, not collected on loans’’
account on the balance sheet, (2) to reverse the uncollected
interest that has been accrued during the calendar year-todate by debiting the appropriate ‘‘interest and fee income
on loans’’ account on the income statement, and (3) to
reverse any uncollected interest that had been accrued
during previous calendar years by debiting the ‘‘allowance
for loan and lease losses’’ account on the balance sheet.
The use of this method presumes that holding company
management’s additions to the allowance through charges
to the ‘‘provision for loan and lease losses’’ on the income
statement have been based on an evaluation of the collectability of the loan and lease portfolios and the ‘‘income
earned, not collected on loans’’ account.

When recognition of interest income on a cash basis is
appropriate, it should be handled in accordance with
generally accepted accounting principles. One acceptable
practice involves allocating contractual interest payments
among interest income, reduction of the recorded investment in the asset, and recovery of prior charge-offs. If
this method is used, the amount of income that is
recognized would be equal to that which would have
been accrued on the asset’s remaining recorded investment at the contractual rate. A holding company may also
choose to account for the contractual interest in its
entirety either as income, reduction of the recorded
investment in the asset, or recovery of prior charge-offs,
depending on the condition of the loan, consistent with
its accounting policies for other financial reporting
purposes.

Treatment of cash payments and criteria for the cash basis
recognition of income—When doubt exists as to the
collectibility of the remaining recorded investment in an
asset in nonaccrual status, any payments received must be
applied to reduce the recorded investment in the asset to
the extent necessary to eliminate such doubt. Placing an
asset in nonaccrual status does not, in and of itself, require
a charge-off, in whole or in part, of the asset’s recorded
investment. However, any identified losses must be
charged off.

Restoration to accrual status—As a general rule, a
nonaccrual asset may be restored to accrual status when
(1) none of its principal and interest is due and unpaid,
and the holding company expects repayment of the
remaining contractual principal and interest, or (2) when
it otherwise becomes well secured and in the process of
collection. If any interest payments received while the
asset was in nonaccrual status were applied to reduce the
recorded investment in the asset, as discussed in the
preceding section of this entry, the application of these
payments to the asset’s recorded investment should not
be reversed (and interest income should not be credited)
when the asset is returned to accrual status.

While an asset is in nonaccrual status, some or all of the
cash interest payments received may be treated as interest
income on a cash basis as long as the remaining recorded
investment in the asset (i.e., after charge-off of identified
losses, if any) is deemed to be fully collectible.15 A
holding company’s determination as to the ultimate
collectibility of the asset’s remaining recorded investment must be supported by a current, well documented
credit evaluation of the borrower’s financial condition
and prospects for repayment, including consideration of
the borrower’s historical repayment performance and
other relevant factors.

15. An asset subject to the cost recovery method required by ASC Subtopic 325-40, Investments-Other – Beneficial Interests in Securitized
Financial Assets (formerly Emerging Issues Task Force Issue No.
99-20, Recognition of Interest Income and Impairment on Purchased
and Retained Beneficial Interests in Securitized Financial Assets),
should follow that method for reporting purposes. In addition, when a
purchased impaired loan or debt security that is accounted for in
accordance with ASC Subtopic 310-30 has been placed on nonaccrual
status, the cost recovery method should be used, when appropriated.

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For purposes of meeting the first test, the holding company must have received repayment of the past due
principal and interest unless, as discussed below, (1) the
asset has been formally restructured and qualifies for
accrual status, (2) the asset is a purchased impaired loan
or debt security accounted for in accordance with ASC
Subtopic 310-30 and it meets the criteria for accrual of
income under the interest method specified therein or (3)
the borrower has resumed paying the full amount of the
scheduled contractual interest and principal payments on
a loan that is past due and in nonaccrual status, even
though the loan has not been brought fully current, and
the following two criteria are met. These criteria are, first,
that all principal and interest amounts contractually due
(including arrearages) are reasonably assured of repayment within a reasonable period and, second, that there is
a sustained period of repayment performance (generally a
minimum of six months) by the borrower in accordance
with the contractual terms involving payments of cash or
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cash equivalents. A loan that meets these two criteria
may be restored to accrual status but must continue to be
disclosed as past due in Schedule HC-N until it has been
brought fully current or until it later must be placed in
nonaccrual status.
A loan or other debt instrument that has been formally
restructured so as to be reasonably assured of repayment
(of principal an interest) and of performance according to
its modified terms need not be maintained in nonaccrual
status, provided the restructuring is supported by a
current, well documented credit evaluation of the
borrower’s financial condition and prospects for repayment under the revised terms. Otherwise, the restructured
asset must remain in nonaccrual status. The evaluation
must include consideration of the borrower’s sustained
historical repayment performance for a reasonable period
prior to the date on which the loan or other debt
instrument is returned to accrual status. (In returning the
asset to accrual status, sustained historical payment performance for a reasonable time prior to the restructuring
may be taken into account.) Such a restructuring must
improve the collectibility of the loan or other debt
instrument in accordance with a reasonable repayment
schedule and does not relieve the holding company from
the responsibility to promptly charge off all identified
losses.
A formal restructuring may involve a multiple note
structure in which, for example, a troubled loan is
restructured into two notes. The first or ‘‘A’’ note represents the portion of the original loan principal amount
that is expected to be fully collected along with contractual interest. The second or ‘‘B’’ note represents the
portion of the original loan that has been charged off and,
because it is not reflected as an asset and is unlikely to be
collected, could be viewed as a contingent receivable.
The ‘‘A’’ note may be returned to accrual status provided
the conditions in the preceding paragraph are met and:
(1) there is economic substance to the restructuring and it
qualifies as a troubled debt restructuring under generally
accepted accounting principles, (2) the portion of the
original loan represented by the ‘‘B’’ note has been
charged off before or at the time of the restructuring, and
(3) the ‘‘A’’ note is reasonably assured of repayment and
of performance in accordance with the modified terms.
Until the restructured asset is restored to accrual status, if
ever, cash payments received must be treated in accordance with the criteria stated above in the preceding
FR Y-9C
Glossary June 2013

section of this entry. In addition, after a formal restructuring, if a restructured asset that has been returned to
accrual status later meets the criteria for placement in
nonaccrual status as a result of past due status based on
its modified terms or for other reasons, the asset must be
placed in nonaccrual status. For further information on
formally restructured assets, see the Glossary entry for
‘‘Troubled Debt Restructuring.’’
Treatment of multiple extensions of credit to one
borrower—As a general principle, nonaccrual status for
an asset should be determined based on an assessment of
the individual asset’s collectibility and payment ability
and performance. Thus, when one loan to a borrower is
placed in nonaccrual status, a holding company or its
subsidiaries do not automatically have to place all other
extensions of credit to that borrower in nonaccrual status.
When a depository institution has multiple loans or other
extensions of credit outstanding to a single borrower, and
one loan meets criteria for nonaccrual status, the depository institution should evaluate its other extensions of
credit to that borrower to determine whether one or more
of these other assets should also be placed in nonaccrual
status.
Noninterest-Bearing Account: See ‘‘Deposits.’’
Nontransaction Account: See ‘‘Deposits.’’
Notes and Debentures Subordinated to Deposits: See
‘‘Subordinated notes and debentures.’’
Offsetting: Offsetting is the reporting of assets and
liabilities on a net basis in the balance sheet. Holding
companies are permitted to offset assets and liabilities
recognized in the balance sheet when a ‘‘right of setoff’’
exists. Under ASC Subtopic 210-20, Balance Sheet –
Offsetting (formerly FASB Interpretation No. 39, Offsetting of Amounts Related to Certain Contracts), a right of
setoff exists when all of the following conditions are met:
(1) Each party owes the other determinable amounts.
Thus, only bilateral netting is permitted.
(2) The reporting party has the right to set off the amount
owed with the amount owed by the other party.
(3) The reporting party intends to set off. This condition
does not have to be met for fair value amounts
recognized for conditional or exchange contracts that
have been executed with the same counterparty under
a master netting arrangement.
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(4) The right of setoff is enforceable at law. Legal
constraints should be considered to determine whether
the right of setoff is enforceable. Accordingly, the
right of setoff should be upheld in bankruptcy (or
receivership). Offsetting is appropriate only if the
available evidence, both positive and negative,
indicates that there is reasonable assurance that the
right of setoff would be upheld in bankruptcy (or
receivership).

company reports, holding companies should not offset
securities borrowing and lending transactions in the
balance sheet unless all the conditions set forth in ASC
Subtopic 210-20 are met.

According to ASC Subtopic 210-20, for forward, interest
rate swap, currency swap, option, and other conditional
and exchange contracts, a master netting arrangement
exists if the reporting holding company has multiple
contracts, whether for the same type of conditional or
exchange contract or for different types of contracts, with
a single counterparty that are subject to a contractual
agreement that provides for the net settlement of all
contracts through a single payment in a single currency in
the event of default or termination of any one contract.

Other Real Estate Owned: See ‘‘Foreclosed Assets’’
and the instructions to Schedule HC-M, item 13.

Offsetting the assets and liabilities recognized for conditional or exchange contracts outstanding with a single
counterparty results in the net position between the two
counterparties being reported as an asset or a liability on
the balance sheet. The reporting entity’s choice to offset
or not to offset assets and liabilities recognized for conditional or exchange contracts must be applied
consistently.
Offsetting of assets and liabilities is also permitted by
other pronouncements identified in ASC Subtopic 21020. These pronouncements apply to such items as leverage leases, pension plan and other postretirement benefit
plan assets and liabilities, and deferred tax assets and
liabilities. In addition, ASC Subtopic 210-20, Balance
Sheet – Offsetting (formerly FASB Interpretation No. 41,
Offsetting of Amounts Related to Certain Repurchase and
Reverse Repurchase Agreements), describes the circumstances in which amounts recognized as payables under
repurchase agreements may be offset against amounts
recognized as receivables under reverse repurchase agreements and reported as a net amount in the balance sheet.
The reporting entity’s choice to offset or not to offset
payables and receivables under ASC Subtopic 210-20
must be applied consistently.
According to the AICPA Audit and Accounting Guide for
Depository and Lending Institutions, ASC Subtopic
210-20 does not apply to securities borrowing or lending
transactions. Therefore, for purposes of filing holding
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One-Day Transaction: See ‘‘Federal funds transactions.’’
Option: See ‘‘Futures, forward, and standby contracts.’’
Organization Costs: See ‘‘Start-up Activites.’’

Overdraft: An overdraft can be either planned or
unplanned. An unplanned overdraft occurs when a
depository institution honors a check or draft drawn
against a deposit account when insufficient funds are on
deposit and there is no advance contractual agreement to
honor the check or draft. When a contractual agreement
has been made in advance to allow such credit extensions, overdrafts are referred to as planned or prearranged. Any overdraft, whether planned or unplanned,
is an extension of credit and is to be treated and reported
as a ‘‘loan’’ rather than being treated as a negative
deposit balance.
Planned overdrafts are to be classified in Schedule HC-C
by type of loan according to the nature of the overdrawn
depositor. For example, a planned overdraft by a commercial customer is to be classified as a ‘‘commercial and
industrial loan.’’
Unplanned overdrafts in depositors’ accounts are to be
classified in Schedule HC-C, item 9, ‘‘All other loans,’’
unless the depositor is a depository institution or a
foreign government or official institution. Such unplanned
overdrafts would be reported in Schedule HC-C, item 2,
‘‘Loans to depository institutions and acceptances of
other banks’’ and item 7, ‘‘Loans to foreign governments
and official institutions.’’
For purposes of treatment of overdrafts, separate transaction accounts of a single depositor that are established
under a bona fide cash management arrangement are
regarded as a single account rather than multiple or
separate accounts. In such a situation, an overdraft in one
of the accounts of a single customer is netted against the
related transaction accounts of the customer and an
extension of credit is regarded as arising only if, and to
the extent, the combined accounts of the customer are
overdrawn.
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The consolidated holding company’s overdrafts on deposit
accounts it holds with other depository institutions that
are not consolidated on the reporting holding company’s
FR Y-9C (i.e., its ‘‘due from’’ accounts) are to be
reported as borrowings in Schedule HC, item 16, except
overdrafts arising in connection with checks or drafts
drawn by subsidiary depository institutions of the reporting holding company and drawn on, or payable at or
through, another depository institution either on a zerobalance account or on an account that is not routinely
maintained with sufficient balances to cover checks or
drafts drawn in the normal course of business during the
period until the amount of the checks or drafts is remitted
to the other depository institution (in which case, report
the funds received or held in connection with such checks
or drafts as deposits in Schedule HC-E until the funds are
remitted).
Participations: See ‘‘Transfers of financial assets.’’
Participations
acceptances.’’

in

Acceptances:

See

‘‘Bankers’

Participations in Pools of Securities: See ‘‘Repurchase/
resale agreements.’’
Pass-through Reserve Balances: Under the Monetary
Control Act of 1980, and as reflected in Federal Reserve
Regulation D, depository institutions that are members of
the Federal Reserve System must hold their balances
maintained to satisfy reserve balance requirements (in
excess of vault cash) directly with a Federal Reserve
Bank. However, nonmember depository institutions may
hold their balances maintained to satisfy reserve balance
requirements (in excess of vault cash) in one of two
ways: either (1) directly with a Federal Reserve Bank or
(2) indirectly in an account with another institution
(referred to here as a ‘‘correspondent’’), which, in turn, is
required to pass the reserves through to a Federal Reserve
Bank. This second type of account is called a ‘‘passthrough account,’’ and a depository institution passing its
reserves to the Federal Reserve through a correspondent
is referred to as a ‘‘respondent.’’ This pass-through
reserve relationship is legally and for supervisory purposes considered to constitute an asset/debt relationship
between the respondent and the correspondent, and an
asset/debt relationship between the correspondent and the
Federal Reserve. The required reporting of the ‘‘passthrough reserve balances’’ reflects this structure of asset/
debt relationships.
FR Y-9C
Glossary June 2013

The reporting of pass-through reserve balances by correspondent and respondent banks differs from the required
reporting of excess balance accounts by participants and
agents, which is described in the Glossary entry for
‘‘excess balance accounts.’’
Perpetual Debt: Perpetual debt is an unsecured debt
instrument of the holding company or its subsidiaries
that, if issued by a bank, must also be subordinated to the
claims of the depositors. The major characteristics are
described below:
(1) The debt instrument cannot provide the note-holder
the right to demand repayment of principal except in
the event of bankruptcy, insolvency, or reorganization.
(2) The issuer can not voluntarily redeem the debt issue
without prior approval of the Federal Reserve, unless
the debt is converted to, exchanged for, or simultaneously replaced in like amount by an issue of
common or perpetual preferred stock of the issuer or
the issuer’s parent company.
(3) When issued by the holding company, a bank subsidiary, or a subsidiary with substantial operations, the
debt instrument must contain a provision permitting
interest payments to be deferred when dividends on
all outstanding common or preferred stock of the
issuer have been eliminated.
(4) When issued by a holding company or a subsidiary
with substantial operations, the instrument must convert automatically to common or perpetual preferred
stock of the issuer when the issuer’s retained earnings and surplus accounts become negative.
For a complete discussion of the criteria for determining
the capital status of perpetual debt, see 12 CFR, Part 225,
Appendix B.
Perpetual Preferred Stock: See ‘‘Preferred stock.’’
Policyholder: A policyholder is the party that owns an
insurance policy.
Pooling of Interests: See ‘‘Business combinations.’’
Pools of Residential Mortgages, Participations in: See
‘‘Transfers of financial assets.’’
Pools of Securities, Participations in: See ‘‘Repurchase/
resale agreements.’’
Preauthorized Transfer Account: See ‘‘Deposits.’’
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Preferred Stock: Preferred stock is a form of ownership
interest in a holding company or other company which
entitles its holders to some preference or priority over the
owners of common stock, usually with respect to dividends or asset distributions in a liquidation.
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.
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.
Premiums and Discounts: A premium arises when a
holding company or its consolidated subsidiaries purchase a security, loan, or other asset at a price in excess of
its par or face value, typically because the current level of
interest rates for such assets is less than its contract or
stated rate of interest. The difference between the purchase price and par or face value represents the premium
which all consolidated holding companies are required to
amortize.

the asset and interest at the stated rate is the periodic
amortization or accretion. However, a straight-line method
of amortization or accretion is acceptable if the results
are not materially different from the interest method.
Deferred income taxes applicable to timing differences
between the amounts of discount accreted for purposes of
these reports and for income tax purposes must
be recognized in each year-end reporting period and
included in item 9, ‘‘Applicable income taxes (foreign
and domestic),’’ in Schedule HI of the Consolidated
Income Statement.
A premium or discount may also arise when the reporting
holding company or its consolidated subsidiaries, acting
either as a lender or a borrower, are involved in an
exchange of a note for assets other than cash and the
interest rate is either below the market rate or not stated,
or the face amount of the note is materially different from
the fair value of the noncash assets exchanged. The
noncash assets and the related note shall be recorded at
either the fair value of the noncash assets or the market
value of the note, whichever is more clearly determinable. The market value of the note would be its present
value as determined by discounting all future payments
on the note using an appropriate interest rate, i.e., a rate
comparable to that on new loans of similar risk. The
difference between the face amount and the recorded
value of the note is a premium or discount. This discount
or premium shall be accounted for as an adjustment of
the interest income or expense over the life of the note
using the interest method described above.

A discount arises when a consolidated holding company
purchases a security, loan, or other asset at a price below
its par or face value, typically because the current level of
interest rates for such assets is greater than its contract or
stated rate of interest. A discount is also present on
instruments that do not have a stated rate of interest such
as U.S. Treasury bills and commercial paper. The difference between par or face value and the purchase price
represents the discount which all holding companies on
the accrual basis of accounting are required to accrete.

Purchase Acquisition: See ‘‘Business combinations.’’

Premiums and discounts are accounted for as adjustments
to the yield on an asset over the life of the asset. A
premium must be amortized and a discount must be
accreted from date of purchase or maturity, not to the call
or put date. The preferable method for amortizing premiums and accreting discounts involves the use of the
interest method for accruing income on the asset. The
objective of the interest method is to produce a constant
yield or rate of return on the carrying value of the asset
(par or face value plus unamortized premium or less
unaccreted discount) at the beginning of each amortization period over the asset’s remaining life. The difference
between the periodic interest income that is accrued on

Purchased Credit-Impaired Loans and Debt Securities: Purchased credit-impaired loans and debt securities
are loans and debt securities that a holding company has
purchased, including those acquired in a purchase business combination, where there is evidence of deterioration of credit quality since the origination of the loan or
debt security and it is probable, at the purchase date, that
the holding company will be unable to collect all contractually required payments receivable. Such loans and debt
securities acquired in fiscal years beginning after December 15, 2004, must be accounted for in accordance with
ASC Subtopic 310-30, Receivables – Loans and Debt
Securities Acquired with Deteriorated Credit Quality

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For further information, see ASC Subtopic 835-30, Interest – Imputation of Interest (formerly APB Opinion No.
21, Interest on Receivables and Payables).

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(formerly AICPA Statement of Position 03-3, Accounting
for Certain Loans or Debt Securities Acquired in a
Transfer). ASC Subtopic 310-30 does not apply to loans
that a bank has originated.
Under ASC Subtopic 310-30, a purchased creditimpaired loan or debt security is initially recorded at its
purchase price (in a purchase business combination, the
present value of amounts to be received). ASC Subtopic
310-30 limits the yield that may be accreted on the loan
or debt security (the accretable yield) to the excess of the
holding company’s estimate of the undiscounted principal, interest, and other cash flows expected at acquisition
to be collected on the asset over the holding company’s
initial investment in the asset. The excess of contractually required cash flows over the cash flows expected to
be collected on the loan or debt security, which is referred
to as the nonaccretable difference, must not be recognized as an adjustment of yield, loss accrual, or valuation
allowance. Neither the accretable yield nor the nonaccretable difference may be shown on the balance sheet
(Schedule HC). After acquisition, increases in the cash
flows expected to be collected generally should be recognized prospectively as an adjustment of the asset’s yield
over its remaining life. Decreases in cash flows expected
to be collected should be recognized as an impairment.
For purposes of applying the guidance in ASC Subtopic
310-30 to loans not accounted for as debt securities, an
institution may aggregate loans acquired in the same
fiscal quarter that have common risk characteristics and
thereby use a composite interest rate and expectation of
cash flows expected to be collected for the pool. To be
eligible for aggregation, each loan first should be determined individually to meet the scope criteria in the first
sentence of this Glossary entry. After determining that
certain acquired loans individually meet these scope
criteria, the institution may evaluate whether such loans
have common risk characteristics, thus permitting the
aggregation of such loans into one or more pools. The
aggregation must be based on common risk characteristics that include similar credit risk or risk ratings, and one
or more predominant risk characteristics, such as financial asset type, collateral type, size, interest rate, date of
origination, term, and geographic location. Upon establishment of a pool of purchased credit-impaired loans,
the pool becomes the unit of account.
Once a pool of purchased credit-impaired loans is
assembled, the integrity of the pool must be maintained.
FR Y-9C
Glossary June 2013

An institution should remove an individual loan from a
pool of purchased credit-impaired loans only if the
institution sells, forecloses, or otherwise receives assets
in satisfaction of the loan or if the loan is written off.
When an individual loan is removed from a pool of
purchased credit-impaired loans under these circumstances, the loan shall be removed at its carrying amount.
Carrying amount is defined as the loan’s current contractually required payments receivable less its remaining
nonaccretable difference and accretable yield, but excluding any post-acquisition loan loss allowance. An institution that accounts for a pool of purchased credit-impaired
loans with common risk characteristics as one unit of
account may or may not document and maintain data on
the nonaccretable difference and accretable yield on a
loan-by-loan basis. Accordingly, for purposes of determining the carrying amount of an individual loan in the
pool, an institution may apply a systematic and rational
approach to allocating the nonaccretable difference and
accretable yield for the pool to an individual loan in the
pool. One acceptable approach is a pro rata allocation of
the pool’s total remaining nonaccretable difference and
accretable yield to an individual loan in proportion to the
loan’s current contractually required payments receivable
compared to the pool’s total contractually required payments receivable.
A refinancing or restructuring of a loan within a pool of
purchased credit-impaired loans should not result in the
removal of the loan from the pool. In addition, a modification of the terms of a loan within a pool of purchased
credit-impaired loans is not considered a troubled debt
restructuring under the scope exceptions in ASC Subtopic 310-40, Receivables - Troubled Debt Restructurings by Creditors (formerly FASB Statement No. 15,
’’Accounting by Debtors and Creditors for Troubled
Debt Restructurings,‘‘ as amended). However, a modification of the terms of a purchased credit-impaired loan
accounted for individually must be evaluated to determine whether the modification represents a troubled debt
restructuring that should be accounted for in accordance
with ASC 310-40. For further information, see the Glossary entry for ’’troubled debt restructurings.
ASC Subtopic 310-30 does not prohibit a holding company from placing a purchased credit-impaired loan
accounted for individually, a pool of purchased creditimpaired loans with common risk characteristics, or a
purchased credit-impaired debt security in nonaccrual
status. Because a loan (including a loan aggregated with
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other loans with common risk characteristics) or debt
security accounted for in accordance with ASC Subtopic
310-30 has evidence of deterioration of credit quality
since origination, a purchasing holding company must
determine upon acquisition whether it is appropriate to
recognize the accretable yield as income over the life of
the loan, pool of loans or debt security using the interest
method. In order to apply the interest method, the holding
company must have sufficient information to reasonably
estimate the amount and timing of the cash flows
expected to be collected on a purchased credit-impaired
loan, pool of loans or debt security. When the amount and
timing of the cash flows cannot be reasonably estimated
at acquisition, the holding company should place the
purchased credit-impaired loan, pool of loans or debt
security in a nonaccrual status and then apply the cost
recovery method or cash basis income recognition to the
asset. (For purchased credit-impaired loans with common
risk characteristics that are aggregated and accounted for
as a pool, the determination of nonaccrual or accrual
status should be made at the pool level, not at the
individual loan level.) In addition, if a purchased creditimpaired loan or debt security is acquired primarily for
the rewards of ownership of the underlying collateral,
accrual of income is inappropriate and the loan or debt
security should be placed in nonaccrual status. The
carrying amount of a purchased credit-impaired loan,
pool of loans, or debt security in nonaccrual status should
be reported in the appropriate items of Schedule HC-N,
Past Due and Nonaccrual Loans, Leases, and Other
Assets, column C.

ASC Subtopic 310-30 prohibits a holding company from
’’carrying over’’ or creating loan loss allowances in the
initial accounting for purchased credit-impaired loans.
This prohibition applies to the purchase of an individual
impaired loan, a pool or group of impaired loans, and
impaired loans acquired in a business combination. However, if, upon evaluation of a purchased credit-impaired
loan held for investment (and not accounted for as a debt
security) subsequent to acquisition, based on current
information and events, it is probable that a holding
company is unable to collect all cash flows expected at
acquisition (plus additional cash flows expected to be
collected arising from changes in estimate after acquisition) on the loan, the purchased credit-impaired loan
should be considered impaired for purposes of establishing an allowance pursuant to ASC Subtopic 450-20,
Contingencies – Loss Contingencies (formerly FASB
Statement No. 5, Accounting for Contingencies) or ASC
Topic 310, Receivables (formerly FASB Statement No.
114, Accounting by Creditors for Impairment of a Loan),
as appropriate. For purchased credit-impaired loans with
common risk characteristics that are aggregated and
accounted for as a pool, this impairment analysis should
be performed subsequent to acquisition at the pool level
as a whole and not at the individual loan level. Holding
companies should include such postacquisition allowances in the holding company’s allowance for loan and
lease losses as reported in Schedule HC, item 4(c), and
Schedule HI-B, part II, item 7, and disclose the amount of
these allowances in Schedule HI-B, part II, Memorandum item 4.

When accrual of income on a purchased credit-impaired
loan or purchased credit-impaired debt security is appropriate (either at acquisition or at a later date when the
amount and timing of the cash flows can be reasonably
estimated), the delinquency status of the asset should be
determined in accordance with its contractual repayment
terms for purposes of Schedule HC-N, Past Due and
Nonaccrual Loans, Leases, and Other Assets. When
accrual of income on a pool of purchased credit-impaired
loans with common risk characteristics is appropriate,
delinquency status should be determined individually for
each loan in the pool in accordance with the individual
loan’s contractual repayment terms for purposes of
reporting the carrying amount (before any postacquisition loan loss allowance) of individual loans
within the pool as past due in the appropriate items of
Schedule HC-N, column A or B.

In Schedule HC-C, Loans and Leases, holding companies
should report the carrying amount (before any loan loss
allowance) of, i.e., the recorded investment in, a purchased credit-impaired loan in the appropriate loan category (items 1 through 9). Neither the accretable yield nor
the nonaccretable difference associated with a purchased
impaired loan should be reported as unearned income in
Schedule HC-C, item 11. In addition, holding companies
should report in Schedule HC-C, Memorandum items
5(a) and 5(b), the outstanding balance and carrying
amount (before any loan loss allowance), respectively, of
all purchased impaired credit-loans reported as held for
investment in Schedule HC-C. An institution also should
report the outstanding balance and carrying amount
(before any post-acquisition loan loss allowance) of those
held-for-investment purchased credit-impaired loans
reported in Schedule HC-C, part I, Memorandum items

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5.a and 5.b, that are past due 30 through 89 days and still
accruing, past due 90 days or more and still accruing, or
in nonaccrual status as of the report date in Schedule
HC-N, Memorandum items 9.a and 9.b, column A, B, or
C, respectively, in accordance with the past due and
nonaccrual guidance provided above in this Glossary
entry.
For further information, refer to ASC Subtopic 310-30.
Put Option: See ‘‘Futures, forward, and standby
contracts.’’
Real Estate, Loan Secured By: See ‘‘Loans secured by
real estate.’’
Reciprocal Balances: Reciprocal balances arise when
two depository institutions maintain deposit accounts
with each other, that is, when a subsidiary bank of the
consolidated holding company has both a due to and a
due from balance with another depository institution. For
purposes of the FR Y-9C, reciprocal balances between
subsidiaries of the reporting holding company and unrelated banks should be reported in accordance with generally accepted accounting principles.
GAAP permits financial institutions to net reciprocal
balances where right of offset exists.
For a definition of ‘‘Commercial banks in the U.S.,’’ see
the Glossary entry for ‘‘Banks, U.S. and foreign.’’
Reinsurance: Reinsurance is the transfer, with indemnification, of all or part of the underwriting risk from one
insurer to another for a portion of the premium or other
consideration. Reinsurance contacts may be on an excessof-loss or quota-share basis, the latter being when the
primary underwriter and the reinsurer proportionately
share all insured losses from the first dollar. Reinsurance
includes insurance coverage arranged by a holding company affiliate such as a mortgage reinsurance company,
underwritten by another underwriter and then returned or
ceded in part or whole back to the mortgage reinsurance
affiliate.
Reinsurance Recoverables: Reinsurance recoverables
represent reimbursements expected by insurance underwriters, under reinsurance contracts governing underwriting coverage ceded to another insurer, for paid and
unpaid claims, claim settlement expenses and other policy benefits. Reinsurance recoverables do not include
insurance payments expected by the holding company as
FR Y-9C
Glossary June 2013

a result of policy claims filed by the company with
insurance underwriters.
Renegotiated ‘‘Troubled’’ Debt: See ‘‘Troubled debt
restructuring.’’
Reorganizations: See ‘‘Business combinations.’’
Repurchase Agreements to Maturity and Long-Term
Repurchase Agreements: See ‘‘Repurchase/resale
agreements.’’
Repurchase/Resale Agreements: A repurchase agreement is a transaction involving the ‘‘sale’’ of financial
assets by one party to another, subject to an agreement by
the ‘‘seller’’ to repurchase the assets at a specified date
or in specified circumstances. A resale agreement (also
known as a reverse repurchase agreement) is a transaction involving the ‘‘purchase’’ of financial assets by
one party from another, subject to an agreement by the
‘‘purchaser’’ to resell the assets at a specified date or in
specified circumstances.
As stated in the AICPA’s Audit and Accounting Guide for
Banks and Savings Institutions, dollar repurchase agreements (also called dollar rolls) are agreements to sell and
repurchase similar but not identical securities. The dollar
roll market consists primarily of agreements that involve
mortgage-backed securities (MBS). Dollar rolls differ
from regular repurchase agreements in that the securities
sold and repurchased, which are usually of the same
issuer, are represented by different certificates, are collateralized by different but similar mortgage pools (for
example, single-family residential mortgages) and generally have different principal amounts.
General rule—Consistent with ASC Topic 860, Transfers and Servicing (formerly FASB Statement No. 140,
Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities, as amended),
repurchase and resale agreements involving financial
assets (e.g., securities and loans), including dollar repurchase agreements, are either reported as (a) secured
borrowings and loans or (b) sales and forward repurchase
commitments based on whether the transferring (‘‘selling’’) institution maintains control over the transferred
assets. (See Glossary entry for ‘‘transfers of financial
assets’’ for further discussion of control criteria).
If a repurchase agreement both entitles and obligates the
‘‘selling’’ institution to repurchase or redeem the transferred assets from the transferee (‘‘purchaser’’) the ‘‘selling’’ institution should report the transaction as a secured
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borrowing if and only if the following conditions have
been met:

reported in Schedule HC, item 16, ‘‘Other borrowed money.’’

(1) The assets to be repurchased or redeemed are the
same or ‘‘substantially the same’’ as those transferred, as defined by ASC Topic 860.

In addition, the ‘‘selling’’ institution may need to record
further entries depending on the terms of the agreement.
If the ‘‘purchaser’’ has the right to sell or repledge
noncash assets, the ‘‘selling’’ institution should recategorize the transferred financial assets as ‘‘assets receivable’’
and report them in Schedule HC, item 11, ‘‘Other assets.’’
Otherwise, the financial assets should continue to be
reported in the same asset category as before the transfer
(e.g., securities should continue to be reported in Schedule HC, item 2, ‘‘Securities,’’ or item 5, ‘‘Trading
Assets,’’ as appropriate).

(2) The ‘‘selling’’ institution has the ability to repurchase
or redeem the transferred assets on substantially the
agreed terms, even in the event of default by the
transferee (‘‘purchaser’’). This ability is presumed to
exist if the ‘‘selling’’ institution has obtained cash or
other collateral sufficient to fund substantially all of
the cost of purchasing replacement assets from others.

(4) The agreement is entered into concurrently with the
transfer.

Resale agreements reported as secured borrowings.—
Similarly, if a resale agreement qualifies as a secured
borrowing, the ‘‘purchasing’’ institution should report the
transaction as indicated below based on whether the
agreement involves a security of some other financial
asset.

Participations in pools of securities are to be reported
in the same manner as security repurchase/resale
transactions.

(1) Securities ‘‘purchased’’ under agreements to resell
reported in Schedule HC, item 3(b), ‘‘Securities
purchased under agreements to resell.’’

Repurchase agreements reported as secured
borrowings.—If a repurchase agreement qualifies as a
secured borrowing, the ‘‘selling’’ institution should report
the transaction as indicated below based on whether the
agreement involves a security or some other financial
asset.

(2) Financial assets (other than securities) ‘‘purchased’’
under agreements to resell are reported as follows:

(3) The agreement is to repurchase or redeem the transferred assets before maturity, at a fixed or determinable price.

(1) Securities ‘‘sold’’ under agreements to repurchase are
reported in Schedule HC, item 14(b), ‘‘Securities
sold under agreements to repurchase.’’
(2) Financial assets (other than securities) ‘‘sold’’ under
agreements to repurchase are reported as follows:
(a) If the repurchase agreement has an original
maturity of one business day (or is under a
continuing contract) and is in immediately available funds, it should be reported in Schedule HC,
item 14(a), ‘‘Federal funds purchased (in domestic offices),’’ if it is a domestic office, and in
Schedule HC, item 16, ‘‘Other borrowed money,’’
if it is a foreign office.
(b) If the repurchase agreement has an original
maturity of more than one business day or is not
in immediately available funds, it should be
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(a) If the resale agreement has an original maturity
of one business day (or is under a continuing
contract) and is in immediately available funds, it
should be reported in Schedule HC, item 3(a),
‘‘Federal funds sold (in domestic offices),’’ if it is
in a domestic office, and in Schedule HC, item
4(b), ‘‘Loans and leases, net of unearned income,’’
if it is a foreign office.
(b) If the resale agreement has an original maturity
of more than one business day or is not in
immediately available funds, it should be reported
in Schedule HC, item 4(b), ‘‘Loans and leases,
net of unearned income.’’
In addition, the ‘‘purchasing’’ institution may need to
record further entries depending on the terms of agreement. If the ‘‘purchasing’’ institution has the right to sell
the noncash assets it has ‘‘purchased’’ and sells these
assets, it should recognize the proceeds from the sale and
report its obligation to return the assets in Schedule HC,
item 20, ‘‘Other liabilities.’’ If the ‘‘selling’’ institution
defaults under the terms of the repurchase agreement and
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is no longer entitled to redeem the noncash assets, the
‘‘purchasing’’ institution should recognize these assets on
its own balance sheet (e.g., securities should be reported
in Schedule HC, item 2, ‘‘Securities,’’ or item 5, ‘‘Trading assets,’’ as appropriate) and initially measure them at
fair value. However, if the ‘‘purchasing’’ insitution has
already sold the assets it has ‘‘purchased,’’ it should
derecognize its obligation to return the assets. Otherwise,
the ‘‘purchasing’’ institution should not recognize the
transferred financial assets (i.e., the financial assets ‘‘purchased’’ under the resale agreement) on its balance sheet.
Repurchase/resale agreements reported as sales.—If a
repurchase agreement does not qualify as a secured
borrowing under ASC Topic 860, the selling institution
should account for the transaction as a sale of financial
assets and a forward repurchase commitment. The selling
institution should remove the transferred assets from its
balance sheet, record the proceeds from the sale of
transferred assets (including the forward repurchase commitment) and record any gain or loss on the transaction.
Similarly, if a resale agreement does not qualify as a
borrowing under ASC Topic 860, the purchasing institution should account for the transaction as a purchase of
financial assets and a forward resale commitment. The
purchasing institution should record the transferred assets
on its balance sheet and initially measure them at fair
value, record the payment for the purchased assets
(including the forward resale commitment).
Reserve Balances, Pass-through: See ‘‘Pass-through
reserve balances.’’
Sales of Assets for Risk-Based Capital Purposes: This
entry should be read in conjunction with the Federal
Reserve’s final rule revising the regulatory capital treatment of recourse arrangements and direct credit substitutes, including residual interests and credit-enhancing
interest-only strips, which was published on November 29, 2001. This entry provides guidance for determining whether sales of loans, securities, receivables, and
other assets are subject to the agencies’ risk-based capital
standards and are reportable in Schedule HC-R, Regulatory Capital, and Schedule HC-S, Servicing, Securitization and Asset Sale Activities. For information on the
reporting of transfers of financial assets for purposes of
the balance sheet, income statement, and related schedules, see the Glossary entry for ‘‘transfers of financial
assets.’’
For purposes of reporting in Schedules HC-R and HC-S,
FR Y-9C
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some transfers of assets that qualify as sales under
generally accepted accounting principles are subject to
the capital guidelines because they meet the following
definition of “recourse” that is set forth in those guidelines.
Definition of ‘‘recourse’’ for risk-based capital
purposes—As defined in capital guidelines, recourse
means an arrangement in which a holding company
retains, in form or in substance, any credit risk directly or
indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that
exceeds a pro rata share of the holding company’s claim
on the asset. If a holding company has no claim on an
asset it has sold, then the retention of any credit risk is
recourse.
A recourse obligation typically arises when an institution
transfers assets on a sale and retains an obligation to
repurchase the assets or absorb losses due to a default of
principal or interest or any other deficiency in the performance of the underlying obligor or some other party.
Recourse may also exist implicitly where a holding
company provides credit enhancement beyond any contractual obligation to support assets it has sold.
The following are examples of recourse arrangements:
(1) Credit-enhancing representations and warranties made
on the transferred assets, i.e., representations and
warranties that are made in connection with a transfer
of assets (including loan servicing assets) and that
obligate a holding company to protect investors from
losses arising from credit risk in the assets transferred
or the loans serviced. Credit-enhancing representations and warranties include promises to protect a
party from losses resulting from the default or nonperformance of another party or from an insufficiency in the value of collateral. Credit-enhancing
representations and warranties do not include:
(a) Early-default clauses and similar warranties that
permit the return of, or premium refund clauses
covering, qualifying 1–4 family residential first
mortgage loans, i.e., those that qualify for a
50 percent risk weight for risk-based capital
purposes, for a period of 120 days from the date
of transfer. These warranties may cover only
those loans that were originated within 1 year of
the date of transfer.
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(b) Premium refund clauses covering assets guaranteed, in whole or in part, by the U.S. Government, a U.S. Government agency, or a U.S.
Government-sponsored agency, provided the premium refund clauses are for a period not to
exceed 120 days from the date of transfer.
(c) Warranties that permit the return of assets in
instances of fraud, misrepresentation, or incomplete documentation.
(2) Loan servicing assets retained pursuant to an agreement under which the holding company does one or
more of the following:
(a) Is responsible for losses associated with the loans
serviced.
(b) Is responsible for making mortgage servicer cash
advances, i.e., funds that a residential mortgage
servicer advances to ensure an uninterrupted flow
of payments or the timely collection of residential mortgage loans, including disbursements
made to cover foreclosure costs or other expenses
arising from a mortgage loan to facilitate its
timely collection. A mortgage servicer cash
advance is not a recourse obligation if:
(i) the mortgage servicer is entitled to full reimbursement or, for any one residential mortgage loan, nonreimbursable advances are
limited to an insignificant amount of the
outstanding principal on that loan, and
(ii) the servicer’s entitlement to reimbursement
is not subordinated.
(c) Makes credit-enhancing representations and warranties on the serviced loans.
(3) Retained subordinated interests that absorb more
than their pro rata share of losses from the underlying
assets.
(4) Assets sold under an agreement to repurchase, if the
assets are not already included on the balance sheet.

(7) Clean-up calls, except that calls that are exercisable
at the option of the holding company (as servicer or
as an affiliate of the servicer) only when the pool
balance is 10 percent or less of the original pool
balance are not recourse.
In addition, all recourse arrangements in the form of
on-balance sheet assets are ‘‘residual interests.’’ The
capital guidelines define ‘‘residual interest’’ to mean
any on-balance sheet asset that represents an interest
(including a beneficial interest) created by a transfer that
qualifies as a sale (in accordance with generally accepted
accounting principles) of financial assets, whether through
a securitization or otherwise, and that exposes a holding
company to credit risk directly or indirectly associated
with the transferred asset that exceeds a pro rata share of
the holding company’s claim on the asset, whether
through subordination provisions or other credit enhancement techniques. In general, residual interests include
credit-enhancing interest-only strips, spread accounts,
cash collateral accounts, retained subordinated interests,
other forms of overcollateralization, accrued but uncollected interest on transferred assets that (when collected)
will be available to serve in a credit-enhancing capacity,
and similar on-balance sheet assets that function as a
credit enhancement.
If an asset transfer that qualifies for sale treatment under
generally accepted accounting principles meets the preceding definition of ‘‘recourse,’’ the transaction must
be treated as an ‘‘asset sale with recourse’’ for purposes
of reporting risk-based capital information in Schedule HC-R. The transaction must also be reported as an
asset sale with recourse in Schedule HC-S, item 1 or
item 11, as appropriate, depending on whether the asset
was securitized by the reporting institution.
Assets transferred in transactions that do not qualify as
sales under generally accepted accounting principles
should continue to be reported as assets on the balance
sheet and are subject to the capital guidelines.

(5) Loan strips sold without contractual recourse where
the maturity of the transferred portion of the loan is
shorter than the maturity of the commitment under
which the loan is drawn.

Summary Description of the Risk-Based Capital Treatment of Recourse Arrangements—Under the capital
guidelines, in general, a holding company must hold
risk-based capital against the entire outstanding amount
of the assets sold with recourse. However, some of the
exceptions to this general rule include the following:

(6) Credit derivative contracts under which the holding
company retains more than its pro rata share of credit
risk on transferred assets.

(1) Under the low-level exposure provisions of the capital guidelines, the risk-based capital requirement for
a recourse arrangement is limited to the maximum

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contractual loss exposure when this amount is less
than the amount of risk-based capital that would be
required to be held against the entire outstanding
amount of the assets sold.
(2) For a residual interest or other recourse exposure in a
securitization (other than a credit-enhancing interestonly strip) that qualifies for the ratings-based
approach, the required amount of risk-based capital
is determined based on the relative risk of loss of the
residual interest or other recourse exposure.
(3) For a residual interest that does not qualify for the
ratings-based approach, including a credit-enhancing
interest-only strip that is not deducted from Tier 1
capital under the concentration limit, the residual
interest is subject to a dollar-for-dollar capital charge.
(4) Under Section 208 of the Riegle Community Development and Regulatory Improvement Act of 1994,
risk-based capital must be held against the amount of
recourse retained on small business obligations transferred with recourse.
For further information on the reporting of recourse
arrangements for risk-based capital calculation purposes,
refer to the instructions for Schedule HC-R, Regulatory
Capital, including the sections of instructions on ‘‘RiskWeighted Assets’’ and ‘‘Balance Sheet Asset Categories’’ and the instructions for the following Schedule HC-R items:
• Item 49, ‘‘Retained recourse on small business obligations sold with recourse;’’
• Item 50, ‘‘Recourse and direct credit substitutes (other
than financial standby letters of credit) subject to the
low level exposure rule and residual interests subject to
a dollar-for-dollar capital requirement;’’ and
• Item 51, ‘‘All other financial assets sold with recourse.’’
Interpretations and illustrations of the definition of
‘‘recourse’’ for risk-based capital purposes:
(1) For any given asset transfer, the determination of
whether credit risk is retained by the transferring
institution in excess of a pro rata share of its claim on
the asset is to be based upon the substance of the
transfer agreement or other relevant documents or
informal commitments and understandings, or subsequent actions of the parties to the transactions, not
upon the form or particular terminology used. The
FR Y-9C
Glossary June 2013

presence of a bona fide ‘‘sale with recourse’’ provision would establish the transaction as an asset sale
with recourse for purposes of risk-based capital and
Schedules HC-R and HC-S. However, the absence
of a recourse provision, the absence of the term
‘‘recourse,’’ even the presence of a statement to the
effect that there is no recourse or, in the case of a
participation, the use of the terms ‘‘pass-through’’ or
‘‘pure pass-through’’ will not by themselves establish
a transaction as a sale that is not subject to risk-based
capital. If other conditions and provisions of the
transfer are such as to leave the transferor with credit
risk as described in the definition of recourse, the
transfer is an asset sale with recourse for purposes of
risk-based capital and Schedules HC-R and HC-S.
(2) If assets are sold subject to specific contractual terms
that limit the seller’s recourse liability to a percentage of the amount of assets sold or to a specific
dollar amount and this percentage or amount exceeds
a pro rata share of the seller’s claim on the assets,
the transaction represents an asset sale with recourse
for risk-based capital purposes. For example, if assets
are sold subject to a ten percent recourse liability
provision (i.e., the seller’s credit risk is limited to ten
percent of the amount of assets sold) with no other
retention of credit risk by the seller, the total outstanding amount of the assets sold is subject to
risk-based capital, not just ten percent of the assets
sold, unless the low level exposure rule (discussed in
the instructions to Schedule HC-R, item 50) applies.
(3) Among the transfers where credit risk has been
retained by the seller and that should be considered
by the seller as asset sales with recourse for purposes
of risk-based capital and Schedules HC-R and HC-S
are arrangements such as the following (this list is
illustrative of the principles involved in the application of the definition of ‘‘recourse’’ and is not
all-inclusive)—
(a) the sale of an asset with a realistic bona fide put
option allowing the purchaser, at its option, to
return the asset to the seller;
(b) the sale of an asset guaranteed by a standby letter
of credit issued by the seller;
(c) the sale of an asset guaranteed by a standby letter
of credit issued by any other party in which the
credit risk on the asset sold, either directly or
indirectly, rests with the seller;
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(d) the sale of an asset guaranteed by an insurance
contract in which the seller, either directly or
indirectly, indemnifies or otherwise protects the
insurer in any manner against credit risk; and
(e) sales and securitizations of assets which use
contractual cash flows (e.g., interest-only strips
receivable and so-called ‘‘spread accounts’’),
retained subordinated interests, or retained securities (e.g., collateral invested amounts and cash
collateral accounts) as credit enhancements.
(4) The sale of a loan or other asset subject to an
agreement under which the seller will pass through to
the purchaser a rate of interest that differs from the
stated rate of interest on the transferred asset would
not, for this reason alone, require the transaction to
be treated as an asset sale with recourse for riskbased capital purposes provided (1) the seller’s obligation to pass interest through to the purchaser is
contingent upon the continued interest payment performance of the underlying obligor of the transferred
asset (i.e., the seller has no obligation to pass interest
through if the obligor defaults in whole or in part on
interest or principal) and (2) none of the other
characteristics of the sale or participation causes the
transaction to meet the definition of ‘‘recourse.’’
(5) The definition of ‘‘recourse’’ applies to all transfers
of assets, including sales of a single asset or of a pool
of assets and sales of participations in a single asset
or in a pool of assets (whether of similar or dissimilar
instruments). In participations that qualify for sale
treatment under generally accepted accounting principles and are not ‘‘syndications’’ (as described in the
Glossary item for that term), the seller of the participations should handle the transfer of shares to participants in accordance with the definition of ‘‘recourse,’’
even though the assets being participated were
acquired or accumulated for the express purpose of
issuing participations and even though the participation was prearranged with the purchasers of the
participations. However, the definition of ‘‘recourse’’
does not apply to the initial operation and distribution of participations in the form of syndications,
since in a syndication there is no transfer of assets
involved of the type to which this definition is
addressed. Any subsequent transfers of shares, or
parts of shares, in a syndicated loan would be subject
to the ‘‘recourse’’ definition.
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(6) The definition of ‘‘recourse’’ (and these interpretations and illustrations) is also applicable to asset
transfers that are made to special or limited purpose
entities that are not technically affiliated with the
seller. Regardless of the legal structure of the transaction, if credit risk is retained by the seller, either
contractually or otherwise, either directly or indirectly, the seller should treat the transaction as an
asset sale with recourse for purposes of risk-based
capital and Schedules HC-R and HC-S even if the
sale to the special purpose entity is stated as being
without recourse.
Savings Deposits: See ‘‘Deposits.’’
Securities Activities: Institutions should categorize their
investments in debt securities and certain equity securities (i.e., those equity securities with readily determinable fair values) as trading, available-for-sale, or held-tomaturity consistent with ASC Topic 320, InvestmentsDebt and Equity Securities (formerly FASB Statement
No. 115, Accounting for Certain Investments in Debt and
Equity Securities, as amended). Management should
periodically reassess its security categorization decisions
to ensure that they remain appropriate.
Securities that are intended to be held principally for the
purpose of selling them in the near term should be
classified as trading assets. Trading activity includes
active and frequent buying and selling of securities for
the purpose of generating profits on short-term fluctuations in price. Securities held for trading purposes must
be reported at fair value, with unrealized gains and losses
recognized in current earnings and regulatory capital.
Institutions may also elect to report securities within the
scope of ASC Topic 320 at fair value in accordance with
ASC Subtopic 825-10, Financial Instruments – Overall
(formerly FASB Statement No. 159, The Fair Value
Option for Financial Assets and Financial Liabilities).
Securities for which the fair value option is elected
should be classified as trading assets with unrealized
gains and losses recognized in current earnings and
regulatory capital. In general, the fair value option may
be elected for an individual security only when it is first
recognized and the election is irrevocable.
Held-to-maturity securities are debt securities that an
institution has the positive intent and ability to hold to
maturity. Held-to-maturity securities are generally
reported at amortized cost. Securities not categorized as
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trading or held-to-maturity must be reported as availablefor-sale. An institution must report its available-for-sale
securities at fair value on the balance sheet, but unrealized gains and losses are excluded from earnings and
reported in a separate component of equity capital (i.e., in
Schedule HC, item 26(b), ‘‘Accumulated other comprehensive income’’).
When the fair value of a security is less than its (amortized) cost basis, the security is impaired and the impairment is either temporary or other than temporary. Under
ASC Topic 320, institutions must determine whether an
impairment of an individual available-for-sale or held-tomaturity security is other than temporary. To make this
determination, institutions should apply applicable
accounting guidance including, but not limited to, ASC
Topic 320, ASC Subtopic 325-40, Investments-Other –
Beneficial Interests in Securitized Financial Assets (formerly EITF Issue No. 99-20, Recognition of Interest
Income and Impairment on Purchased and Retained
Beneficial Interests in Securitized Financial Assets, as
amended), and SEC Staff Accounting Bulletin No. 59,
Other Than Temporary Impairment of Certain Investments in Equity Securities (Topic 5.M. in the Codification of Staff Accounting Bulletins).
Under ASC Topic 320, if an institution intends to sell a
debt security or it is more likely than not that it will be
required to sell the debt security before recovery of its
amortized cost basis, an other-than-temporary impairment has occurred and the entire difference between the
security’s amortized cost basis and its fair value at the
balance sheet date must be recognized in earnings. In
these cases, the fair value of the debt security would
become its new amortized cost basis.
In addition, under ASC Topic 320, if the present value of
cash flows expected to be collected on a debt security is
less than its amortized cost basis, a credit loss exists. In
this situation, if an institution does not intend to sell the
security and it is not more likely than not that the
institution will be required to sell the debt security before
recovery of its amortized cost basis less any currentperiod credit loss, an other-than-temporary impairment
has occurred. The amount of the total other-thantemporary impairment related to the credit loss must be
recognized in earnings, but the amount of the total
impairment related to other factors must be recognized in
other comprehensive income, net of applicable taxes.
Other-than-temporary impairment losses on held-toFR Y-9C
Glossary June 2013

maturity and available-for-sale debt securities that must
be recognized in earnings should be included in Schedule
HI, items 6(a) and 6(b), respectively. Other-thantemporary impairment losses that are to be recognized in
other comprehensive income, net of applicable taxes,
should be reported in item 12 of Schedule HI-A, Changes
in Bank Equity Capital, and included on the balance sheet
in Schedule HC, item 26(b), ‘‘Accumulated other comprehensive income.’’ Information about other-than-temporary
impairment losses on held-to-maturity and available-forsale debt securities that occur during the current calendar
year-to-date reporting period should be reported in Schedule HI, Memorandum items 17(a) through 17(c). For a
held-to-maturity debt security on which the institution has
recognized an other-than-temporary impairment loss related to factors other than credit loss in other comprehensive income, the institution should report the carrying
value of the debt security in Schedule HC, item 2(a), and
in column A of Schedule HC-B, Securities. Under ASC
Topic 320, this carrying value should be the fair value of
the held-to-maturity debt security as of the date of the
most recently recognized other-than-temporary impairment loss adjusted for subsequent accretion of the impairment loss related to factors other than credit loss.
The proper categorization of securities is important to
ensure that trading gains and losses are promptly recognized in earnings and regulatory capital. This will not
occur when securities intended to be held for trading
purposes are categorized as held-to-maturity or availablefor-sale. The following practices are considered trading
activities:
(1) Gains Trading — Gains trading is characterized by
the purchase of a security and the subsequent sale of
the same security at a profit after a short holding
period, while securities acquired for this purpose that
cannot be sold at a profit are typically retained in the
available-for-sale or held-to-maturity portfolio. Gains
trading may be intended to defer recognition of
losses, as unrealized losses on available-for-sale and
held-to-maturity debt securities do not directly affect
regulatory capital and generally are not reported in
income until the security is sold.
(2) When-Issued Securities Trading — When-issued
securities trading is the buying and selling of securities in the period between the announcement of an
offering and the issuance and payment date of the
securities. A purchase of a ‘‘when-issued’’ security
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acquires the risks and rewards of owning a security
and may sell the when-issued security at a profit
before having to take delivery and pay for it. Because
such transactions are intended to generate profits
from short-term price movements, they should be
categorized as trading.

of the security, typically buying it back from the
purchaser under a resale agreement. Any securities
acquired through a dealer financing technique such as
a repositioning repurchase agreement that is used to
fund the speculative purchase of securities should be
reported as trading assets.

(3) Pair-offs — Pair-offs are security purchase transactions that are closed-out or sold at, or prior to,
settlement date. In a pair-off, an institution commits
to purchase a security. Then, prior to the predetermined settlement date, the institution will pair-off the
purchase with a sale of the same security. Pair-offs
are settled net when one party to the transaction
remits the difference between the purchase and the
sale price to the counterparty. Pair-offs may also
involve the same sequence of events using swaps,
options on swaps, forward commitments, options on
forward commitments, or other off-balance sheet
derivative contracts.

(6) Short Sales — A short sale is the sale of a security
that is not owned. The purpose of a short sale
generally is to speculate on a fall in the price of the
security. (For further information, see the Glossary
entry for ‘‘Short position.’’)

(4) Extended Settlements — In the U.S., regular-way
settlement for federal government and federal agency
securities (except mortgage-backed securities and
derivative contracts) is one business day after the
trade date. Regular-way settlement for corporate and
municipal securities is three business days after the
trade date. For mortgage-backed securities, it can be
up to 60 days or more after the trade date. The use of
extended settlements may be offered by securities
dealers in order to facilitate speculation on the part of
the purchaser, often in connection with pair-off transactions. Securities acquired through the use of a
settlement period in excess of the regular-way settlement periods in order to facilitate speculation should
be reported as trading assets.
(5) Repositioning Repurchase Agreements — A repositioning repurchase agreement is a funding technique
offered by a dealer in an attempt to enable an
institution to avoid recognition of a loss. Specifically,
an institution that enters into a ‘‘when-issued’’ trade
or a ‘‘pair-off’’ (which may include an extended
settlement) that cannot be closed out at a profit on the
payment or settlement date will be provided dealer
financing in an effort to fund its speculative position
until the security can be sold at a gain. The institution
purchasing the security typically pays the dealer a
small margin that approximates the actual loss in the
security. The dealer then agrees to fund the purchase
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One other practice, referred to as ‘‘adjusted trading,’’ is
not acceptable under any circumstances. Adjusted trading involves the sale of a security to a broker or dealer at
a price above the prevailing market value and the contemporaneous purchase and booking of a different security,
frequently a lower-rated or lower quality issue or one
with a longer maturity, at a price above its market value.
Thus, the dealer is reimbursed for losses on the purchase
from the institution and ensured a profit. Such transactions inappropriately defer the recognition of losses on
the security sold and establish an excessive cost basis for
the newly acquired security. Consequently, such transactions are prohibited and may be in violation of 18 U.S.C.
Sections 1001—False Statements or Entries and 1005—
False Entries.
See also ‘‘Trading account’’
Securities Borrowing/Lending Transactions: Securities borrowing/lending transactions are typically initiated
by broker–dealers and other financial institutions that
need specific securities to cover a short sale or a
customer’s failure to deliver securities sold. A transferee
(‘‘borrower’’) of securities generally is required to provide ‘‘collateral’’ to the transferor (‘‘lender’’) of securities, commonly cash but sometimes other securities or
standby letters of credit, with a value slightly higher than
that of the securities ‘‘borrowed.’’
Most securities borrowing/lending transactions do not
qualify as sales under ASC Topic 860, Transfers and
Servicing (formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and
Extinguishments of Liabilities, as amended), because the
agreement entitles and obligates the securities lender to
repurchase or redeem the transferred assets before their
maturity. (See the Glossary entry for ‘‘transfers of financial assets’’ for further discussion of sale criteria.) When
such transactions do not qualify as sales, securities
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lenders and borrowers should account for the transactions
as secured borrowings in which cash (or securities that
the holder is permitted by contract or custom to sell or
repledge) received as ‘‘collateral’’ by the securities lender
is considered the amount borrowed, and the securities
‘‘loaned’’ are considered pledged as collateral against the
amount borrowed. The ‘‘loaned securities’’ should continue to be reported on the securities lender’s balance
sheet as available-for-sale securities, held-to-maturity
securities, or trading assets, as appropriate. ‘‘Loaned’’
securities that are reported as available-for-sale or heldto-maturity securities in Schedule HC-B, Securities,
should also be reported as ‘‘Pledged securities’’ in
Memorandum item 1 of that schedule. Similary, ‘‘loaned’’
securities that are reported as trading assets in Schedule
HC-D, Trading Assets and Liabilities, should be reported
as ‘‘Pledged securities’’ in Memorandum item 4.a of that
schedule.
If the securities borrowing/lending transaction meets the
criteria for a sale under ASC Topic 860, the lender of the
securities should remove the securities from its balance
sheet, record the proceeds from the sale of the securities
(including the forward repurchase commitment), and recognize any gain or loss on the transaction. The borrower
of the securities should record the securities on its balance sheet at fair value and record the payment for the
purchased assets (including the forward resale commitment).
Securities, Participations in Pools of: See ‘‘Repurchase/
resale agreements.’’
Separate Accounts: Separate accounts are employed by
life insurers to segregate and account for assets and
related liabilities maintained to meet specific investment
objectives of contractholders. The accounts are often
maintained as separate accounting entities for pension
plans as well as fixed benefit, variable annuity and other
products on which the customer and not the insurer
retains all or most of the investment and/or interest rate
risk. Investment income and investment gains and losses
generally accrue directly to such contractholders and are
not accounted for on the general accounts of the insurer.
The carrying values of separate account assets and liabilities usually approximate each other with little associated
capital reflected on the books of the insurer. The assets of
each account are legally segregated and are not subject to
claims that arise out of any other business of the
company.
FR Y-9C
Glossary June 2013

Servicing Assets and Liabilities: The accounting and
reporting standards for servicing assets and liabilities are
set forth in ASC Subtopic 860-50, Transfers and Servicing – Servicing Assets and Liabilities (formerly FASB
Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended by FASB Statement No. 156, Accounting for Servicing of Financial Assets), and ASC Topic
948, Financial Services-Mortgage Banking (formerly
FASB Statement No. 65, Accounting for Certain Mortgage Banking Activities, as amended by Statement No.
140). A summary of the relevant sections of these
accounting standards follows. For further information,
see ASC Subtopic 860-50, ASC Topic 948, and the
Glossary entry for ‘‘transfers of financial assets.’’
Servicing of mortgage loans, credit card receivables, or
other financial assets includes, but is not limited to,
collecting principal, interest, and escrow payments from
borrowers; paying taxes and insurance from escrowed
funds; monitoring delinquencies; executing foreclosure if
necessary; temporarily investing funds pending distribution; remitting fees to guarantors, trustees, and others
providing services; and accounting for and remitting
principal and interest payments to the holders of beneficial interests in the financial assets. Servicers typically
receive certain benefits from the servicing contract and
incur the costs of servicing the assets.
Servicing is inherent in all financial assets; it becomes a
distinct asset or liability for accounting purposes only in
certain circumstances as discussed below. Servicing
assets result from contracts to service financial assets
under which the benefits of servicing (estimated future
revenues from contractually specified servicing fees, late
charges, and other ancillary sources) are expected to
more than adequately compensate the servicer for performing the servicing. Servicing liabilities result from
contracts to service financial assets under which the
benefits of servicing are not expected to adequately
compensate the servicer for performing the servicing.
Contractually specified servicing fees are all amounts
that, per contract, are due to the servicer in exchange for
servicing the financial asset and would no longer be
received by a servicer if the beneficial owners of the
serviced assets or their trustees or agents were to exercise
their actual or potential authority under the contract to
shift the servicing to another servicer. Adequate compensation is the amount of benefits of servicing that would
fairly compensate a substitute servicer should one be
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required, including the profit that would be demanded by
a substitute servicer in the marketplace.
A holding company must recognize and initially measure
at fair value a servicing asset or a servicing liability each
time it undertakes an obligation to service a financial
asset by entering into a servicing contract in any of the
following situations:
(1) The holding company’s transfer of an entire financial
asset, a group of entire financial assets, or a participating interest in an entire financial asset that meets
the requirements for sale accounting; or
(2) An acquisition or assumption of a servicing obligation that does not relate to financial assets of the
holding company or its consolidated affiliates.
If a holding company sells a participating interest in an
entire financial asset, it only recognizes a servicing asset
or servicing liability related to the participating interest
sold.
A holding company that transfers its financial assets to an
unconsolidated entity in a transfer that qualifies as a sale
in which the holding company obtains the resulting
securities and classifies them as debt securities held-tomaturity in accordance with ASC Topic 320, Investments–
Debt and Equity Securities (formerly FASB Statement
No. 115, Accounting for Certain Investments in Debt and
Equity Securities), may either separately recognize its
servicing assets or servicing liabilities or report those
servicing assets or servicing liabilities together with the
assets being serviced.
A holding company should account for its servicing
contract that qualifies for separate recognition as a servicing asset or servicing liability initially measured at fair
value regardless of whether explicit consideration was
exchanged. A holding company that transfers or securitizes financial assets in a transaction that does not meet
the requirements for sale accounting under ASC Topic
860 and is accounted for as a secured borrowing with the
underlying financial assets remaining on the holding
company’s balance sheet must not recognize a servicing
asset or a servicing liability.
After initially measuring a servicing asset or servicing
liability at fair value, a holding company should subsequently measure each class of servicing assets and servicing liabilities using either the amortization method or the
fair value measurement method. The election of the
subsequent measurement method should be made sepaGL-78

rately for each class of servicing assets and servicing
liabilities. A holding company must apply the same
subsequent measurement method to each servicing asset
and servicing liability in a class. Each holding company
should identify its classes of servicing assets and servicing liabilities based on (a) the availability of market
inputs used in determining the fair value of servicing
assets and servicing liabilities, (b) the holding company’s
method for managing the risks of its servicing assets or
servicing liabilities, or (c) both. Different elections can be
made for different classes of servicing. For a class of
servicing assets and servicing liabilities that is subsequently measured using the amortization method, a holding company may change the subsequent measurement
method for that class of servicing by making an irrevocable decision to elect the fair value measurement method
for that class at the beginning of any fiscal year. Once a
holding company elects the fair value measurement
method for a class of servicing, that election must not be
reversed.
Under the amortization method, all servicing assets or
servicing liabilities in the class should be amortized in
proportion to, and over the period of, estimated net
servicing income for assets (servicing revenues in excess
of servicing costs) or net servicing loss for liabilities
(servicing costs in excess of servicing revenues). The
servicing assets or servicing liabilities should be assessed
for impairment or increased obligation based on fair
value at each quarter-end report date. The servicing
assets within a class should be stratified into groups
based on one or more of the predominant risk characteristics of the underlying financial assets. If the carrying
amount of a stratum of servicing assets exceeds its fair
value, the holding company should separately recognize
impairment for that stratum by reducing the carrying
amount to fair value through a valuation allowance for
that stratum. The valuation allowance should be adjusted
to reflect changes in the measurement of impairment
subsequent to the initial measurement of impairment. For
the servicing liabilities within a class, if subsequent
events have increased the fair value of the liability above
the carrying amount of the servicing liabilities, the
holding company should recognize the increased obligation as a loss in current earnings.
Under the fair value measurement method, all servicing
assets or servicing liabilities in a class should be measured at fair value at each quarter-end report date.
Changes in the fair value of these servicing assets and
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servicing liabilities should be reported in earnings in the
period in which the changes occur.
For purposes of the FR Y-9C, servicing assets resulting
from contracts to service loans secured by real estate (as
defined for Schedule HC-C, item 1, in the Glossary entry
for ‘‘Loans secured by real estate’’) should be reported in
Schedule HC-M, item 12(a), ‘‘Mortgage servicing assets.’’
Servicing assets resulting from contracts to service all
other financial assets should be reported in Schedule
HC-M, item 12(b), ‘‘Purchased credit card relationships
and nonmortgage servicing assets.’’ When reporting the
carrying amount of mortgage servicing assets in Schedule HC-M, item 12(a), and nonmortgage servicing assets
in Schedule HC-M, item 12(b), holding companies
should include all classes of servicing accounted for
under the amortization method as well as all classes of
servicing accounted for under the fair value measurement
method. The fair value of all recognized mortgage servicing assets should be reported in Schedule HC-M, item
12(a)(1), regardless of the subsequent measurement
method applied to these assets. The servicing asset
carrying amounts reported in Schedule HC-M, items
12(a) and 12(b), even if these amounts include fair
values, should be used when determining the lesser of 90
percent of the fair value of these assets and 100 percent
of their carrying amount for regulatory capital calculation
purposes in Schedule HC-R. Changes in the fair value of
any class of servicing assets and servicing liabilities
accounted for under the fair value measurement method
should be included in earnings in Schedule HI, item 5(f),
‘‘Net servicing fees.’’ In addition, certain information
about assets serviced by the reporting holding company
should be reported in Schedule HC-S, Servicing, Securitization, and Asset Sale Activities.
Settlement Date Accounting: See ‘‘Trade date and
settlement date accounting.’’
Shell Branches: Shell branches are limited service
branches of banks that do not conduct transactions with
residents, other than with other shell branches, in the
country in which they are located. Transactions at shell
branches are usually initiated and effected by their head
office or by other related branches outside the country in
which the shell branches are located, with records and
supporting documents maintained at the initiating offices.
Examples of such locations are the Bahamas and the
Cayman Islands.
Short Position: When a holding company or its consoliFR Y-9C
Glossary June 2013

dated subsidiaries sell an asset that they do not own, they
have established a short position. If on the report date a
holding company or its subsidiaries are in a short position, it shall report its liability to purchase the asset in
Schedule HC, item 15, ‘‘Trading liabilities.’’ In this
situation, the right to receive payment shall be reported in
Schedule HC, item 11, ‘‘Other assets.’’ Short positions
shall be reported gross. Short trading positions shall be
revalued consistent with the method used by the reporting holding company for the valuation of its trading
account assets.
Standby Contract: See ‘‘Futures, forward, and standby
contracts.’’
Standby Letter of Credit: See ‘‘Letter of credit.’’
Start-Up Activities: Guidance on the accounting and
reporting for the costs of start-up activities, including
organization costs, is set forth in ASC Subtopic 720-15,
Other Expenses – Start-Up Costs (formerly AICPA Statement of Position 98-5, Reporting on the Costs of Start-Up
Activities). A summary of this accounting guidance follows. For further information, see ASC Subtopic 720-15.
Start-up activities are defined broadly as those one-time
activities related to opening a new facility, introducing a
new product or service, conducting business in a new
territory, conducting business with a new class of customer, or commencing some new operation. Start-up
activities include activities related to organizing a new
entity, such as a new holding company, the costs of which
are commonly referred to as organization costs. Organization costs for a holding company are the direct costs
incurred to incorporate the holding company. Such costs
include, but are not limited to, professional (e.g., legal,
accounting, and consulting) fees and printing costs
directly related to the incorporation process, and the cost
of economic impact studies. Costs of start-up activities,
including organization costs, should be expensed as
incurred. Costs of acquiring or constructing premises and
fixed assets and getting them ready for their intended use
are not start-up costs, but costs of using such assets that
are allocated to start-up activities (e.g., depreciation of
computers) are considered start-up costs.
For a new holding company, pre-opening expenses such
as salaries and employee benefits, rent, depreciation,
supplies, directors’ fees, training, travel, postage, and
telephone are considered start-up costs. Pre-opening
income earned and expenses incurred from the holding
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Glossary

company’s inception through the date the holding company commences operations should be reported in the
income statement using one of the two following methods, consistent with the manner in which the reporting
holding company reports pre-opening income and
expenses for other financial reporting purposes: (1) Preopening income and expenses for the entire period from
the holding company’s inception through the date the
holding company commences operations should be
reported in the appropriate items of Schedule HI, Consolidated Report of Income, each quarter during the
calendar year in which operations commence; or (2) The
net amount of pre-opening income and expenses for the
period from the holding company’s inception until the
beginning of the calendar year in which the holding
company commences operations should be included,
along with the holding company’s opening (original)
equity capital, in Schedule HI-A, item 14, ‘‘Other adjustments to equity capital (not included above).’’ The net
amount of these pre-opening income and expenses should
be identified and described in the ‘‘Notes to the Income
Statement.’’ Pre-opening income earned and expenses
incurred during the calendar year in which the holding
company commences operations should be reported in
the appropriate items of Schedule HI, Consolidated
Report of Income, each quarter during the calendar year
in which operations commence.
The organization costs of forming a holding company
and the costs of other holding company start-up activities
are sometimes paid by the bank that will be owned by the
holding company. These are the holding company’s
costs, whether or not the holding company formation is
successful, and they should be reported as expenses of
the holding company.
STRIPS: See ‘‘Coupon Stripping, Treasury Receipts,
and STRIPS.’’
Subordinated Notes and Debentures: A subordinated
note or debenture is a form of debt issued by a holding
company or its subsidiaries. When issued by a subsidiary
bank, a subordinated note or debenture is not insured by a
federal agency, is subordinated to the claims of depositors, has an original weighted average maturity of five
years or more. Such debt shall be issued by a bank with
the approval of, or under the rules and regulations of, the
appropriate federal bank supervisory agency (i.e., the
Board of Governors of the Federal Reserve System, the
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Office of the Comptroller of the Currency, or the Federal
Deposit Insurance Corporation).
When issued by a holding company or its consolidated
nonbank subsidiaries, a subordinated note or debenture is
a form of unsecured long-term debt that is subordinated
to other debt of the consolidated holding company.
Both notes and debentures subordinated to deposits and
other subordinated notes and debentures of the holding
company are to be reported in Schedule HC, item 19(a),
‘‘Subordinated notes and debentures.’’
Subsidiaries: The treatment of subsidiaries in the
FR Y-9C depends upon the degree of ownership held by
the reporting holding company.
The term ‘‘subsidiary’’ is defined under Section 225. 2 of
Federal Reserve Regulation Y, which generally includes
companies 25 percent or more owned or controlled by
another company. For savings and loan holding companies the term ‘‘subsidiary,’’ is defined by Section 238.2
of Federal Reserve Regulation LL, which generally
includes companies more than 25 percent owned or
controlled by another company. However, for purposes of
the Consolidated Financial Statements for Holding Companies, a subsidiary is a company in which the parent
holding company directly or indirectly owns more than
50 percent of the outstanding voting stock.
An associated company is a corporation in which the
holding company, directly or indirectly, owns 20 to 50 percent of the outstanding voting stock and over which the
holding company exercises significant influence. This 20
to 50 percent ownership is presumed to carry ‘‘significant’’ influence unless the holding company can demonstrate the contrary to the satisfaction of the Federal
Reserve.
A corporate joint venture is a corporation owned and
operated by a group of companies (‘‘joint venturers’’), no
one of which has a majority interest, as a separate and
specific business or project for the mutual benefit of the
joint venturers. Each joint venturer may participate,
directly or indirectly, in the management of the joint
venture. An entity that is a majority-owned subsidiary
of one of the joint venturers is not a corporate joint
venture.
Certain subsidiaries (as specified in the General Instructions section of this book) must be consolidated on the
FR Y-9C. The equity ownership in subsidiaries that are
not consolidated on the FR Y-9C and in associated
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June 2013

Glossary

companies is accounted for using the equity method of
accounting and is reported in Schedule HC, item 8,
‘‘Investments in unconsolidated subsidiaries and associated companies.’’
Ownership in a corporate joint venture is to be treated in
the same manner as an associated company (defined
above) only to the extent that the equity share represents
significant influence over management. Otherwise, equity
holdings in a joint venture are treated as holdings of
corporate stock and income is recognized only when
distributed in the form of dividends.
‘‘Super NOW’’ Account: See ‘‘Deposits.’’
Suspense Accounts: Suspense accounts are temporary
holding accounts in which items are carried until they can
be identified and their disposition to the proper account
can be made. The items included in these accounts should
be reviewed and should be reported in the appropriate
accounts of the FR Y-9C.
Syndications: A syndication is a participation, usually
involving shares in a single loan, in which several
participants agree to enter into an extension of credit
under a bona fide binding agreement that provides that,
regardless of any even each participant shall fund and be
at risk only up to a specified percentage of the total
extension of credit or up to a specified dollar amount. In a
syndication, the participants agree to the terms of the
participation prior to the execution of the final agreement
and the contract is executed by the obligor and by all the
participants, although there is usually a lead institution
organizing or managing the credit. Large commercial and
industrial loans, large loans to finance companies, and
large foreign loans may be handled through such syndicated participations.
Each participant in the syndicate, including the lead bank
of the holding company, records its own share of the
participated loan and the total amount of the loan is not
entered on the books of one bank to be shared through
transfers of loans. Thus, the initial operation and distribution of this type of participation does not require a
determination as to whether a transfer that should be
accounted for as a sale has occurred. However, any
subsequent transfers of shares, or parts of shares, in the
syndicated loan would be subject to the provisions of
ASC Topic 860, Transfers and Servicing (formerly FASB
Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended), governing whether these transfers
FR Y-9C
Glossary June 2013

should be accounted for as a sale or a secured borrowing.
(See the Glossary entry for ‘‘transfers of financial assets.’’)
Telephone Transfer Account: See ‘‘Deposits.’’
Term Federal Funds: See ‘‘Federal funds transactions.’’
Time Deposits: See ‘‘Deposits.’’
Trade Date and Settlement Date Accounting: Transactions in securities and trading account assets (including
money market instruments) should be reported on the
basis of trade date accounting in accordance with generally accepted accounting principles. However, if the
reported amounts under settlement date accounting would
not be materially different from those under trade date
accounting, settlement date accounting is acceptable.
Whichever method a holding company elects should be
used consistently, unless the holding company has elected
settlement date accounting and subsequently decides to
change to the preferred trade date method.
Under trade date accounting, assets purchased shall be
recorded in the appropriate asset category on the trade
date and the holding company’s (or its consolidated
subsidiaries’) obligation to pay for those assets shall be
reported in ‘‘Other liabilities.’’ Conversely, when an asset
is sold, it shall be removed on the trade date from the
asset category in which it was recorded, and the proceeds
receivable resulting from the sale shall be reported in
‘‘Other assets.’’ Any gain or loss resulting from such
transaction shall also be recognized on the trade date. On
the settlement date, disbursement of the payment or
receipt of the proceeds will eliminate the respective
‘‘Other liability’’ or ‘‘Other asset’’ entry resulting from
the transaction.
Under settlement date accounting, assets purchased are
not recorded until settlement date. On the trade date, no
entries are made. Upon receipt of the assets on the
settlement date, the asset is reported in the proper asset
category and payment is disbursed. The selling holding
company (or its consolidated subsidiaries) on the trade
date, would make no entries. On settlement date, the
selling holding company would reduce the appropriate
asset category and reflect the receipt of the payment. Any
gain or loss resulting from such transaction would be
recognized on the settlement date.
Trading Account: Trading activities typically include
(a) regularly underwriting or dealing in securities; interest rate, foreign exchange rate, commodity, equity, and
credit derivative contracts; other financial instruments;
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Glossary

and other assets for resale, (b) acquiring or taking
positions in such items principally for the purpose of
selling in the near term or otherwise with the intent to
resell in order to profit from short-term price movements,
and (c) acquiring or taking positions in such items as an
accommodation to customers or for other trading purposes.
All securities within the scope of ASC Topic 320,
Investments-Debt and Equity Securities (formerly FASB
Statement No. 115, Accounting for Certain Investments
in Debt and Equity Securities), that a holding company
has elected to report at fair value under a fair value option
with changes in fair value reported in current earnings
should be classified as trading securities. In addition, for
purposes of these reports, holding companies may classify assets (other than securities within the scope of ASC
Topic 320 for which a fair value option is elected) and
liabilities as trading if the holding company applies fair
value accounting, with changes in fair value reported in
current earnings, and manages these assets and liabilities
as trading positions, subject to the controls and applicable regulatory guidance related to trading activities. For
example, a holding company would generally not classify a loan to which it has applied the fair value option as
a trading asset unless the holding company holds the
loan, which it manages as a trading position, for one of
the following purposes: (1) for market making activities,
including such activities as accumulating loans for sale or
securitization; (2) to benefit from actual or expected price
movements; or (3) to lock in arbitrage profits.
All trading assets should be segregated from a holding
company’s other assets and reported in Schedule HC,
item 5, ‘‘Trading assets.’’ In addition, holding companies
that reported average trading assets (Schedule HC-K,
item 4(a)) of $2 million or more in any of the four
preceding calendar quarters should detail the types of
assets and liabilities in the trading account in Schedule
HC-D, Trading Assets and Liabilities, and the levels
within the fair value measurement hierarchy in which the
trading assets and liabilities fall in Schedule HC-Q,
Financial Assets and Liabilities Measured at Fair Value
on a Recurring Basis. A holding company’s failure to
establish a separate account for assets that are used for
trading purposes does not prevent such assets from being
designated as trading for purposes of this report. For
further information, see ASC Topic 320.
All trading account assets should be reported at their fair
value with unrealized gains and losses recognized in
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current income. When a security or other asset is acquired,
a holding company should determine whether it intends to
hold the asset for trading or for investment (e.g., for
securities, available-for-sale or held-to-maturity). A holding company should not record a newly acquired asset in a
suspense account and later determine whether it was
acquired for trading or investment purposes. Regardless of
how a holding company categorizes a newly acquired
asset, management should document its decision.
All trading liabilities should be segregated from other
transactions and reported in Schedule HC, item 15,
‘‘Trading liabilities.’’ The trading liability account
includes the fair value of derivative contracts held for
trading that are in loss positions and short positions
arising from sales of securities and other assets that the
holding company does not own. (See the Glossary entry
for ‘‘short position.’’) Trading account liabilities should
be reported at fair value with unrealized gains and losses
recognized in current income in a manner similar to
trading account assets.
Given the nature of the trading account, transfers into or
from the trading category should be rare. Transfers
between a trading account and any other account of the
holding company must be recorded at fair value at the
time of the transfer. For a security transferred from the
trading category, the unrealized holding gain or loss at
the date of the transfer will already have been recognized
in earnings and should not be reversed. For a security
transferred into the trading category, the unrealized holding gain or loss at the date of the transfer should be
recognized in earnings.
Transaction Account: See ‘‘Deposits.’’
Transfers of Financial Assets: The accounting and
reporting standards for transfers of financial assets are set
forth in ASC Topic 860, Transfers and Servicing (formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended by FASB Statement
No.156, Accounting for Servicing of Financial Assets,
FASB Statement No. 166, Accounting for Transfers of
Financial Assets, and certain other standards). Holding
companies must follow ASC Topic 860 for purposes of
these reports. ASC Topic 860 limits the circumstances in
which a financial asset, or a portion of a financial asset,
should be derecognized when the transferor has not
transferred the entire original financial asset or when the
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FR Y-9C
December 2013

Glossary

transferor has continuing involvement with the transferred financial asset. ASC Topic 860 also defines a
‘‘participating interest’’ (which is discussed more fully
below) and collectively establish the accounting and
reporting standards for loan participations, syndications,
and other transfers of portions of financial assets. A
summary of these accounting and reporting standards
follows. For further information, see ASC Topic 860.
A financial asset is cash, evidence of an ownership
interest in another entity, or a contract that conveys to the
holding company a contractual right either to receive
cash or another financial instrument from another entity
or to exchange other financial instruments on potentially
favorable terms with another entity. Most of the assets on
a holding company’s balance sheet are financial assets,
including balances due from depository institutions, securities, federal funds sold, securities purchased under
agreements to resell, loans and lease financing receivables, and interest-only strips receivable.16 However,
servicing assets are not financial assets. Financial assets
also include financial futures contracts, forward contracts, interest rate swaps, interest rate caps, interest rate
floors, and certain option contracts.
A transferor is an entity that transfers a financial asset, an
interest in a financial asset, or a group of financial assets
that it controls to another entity. A transferee is an entity
that receives a financial asset, an interest in a financial
asset, or a group of financial assets from a transferor.
In determining whether a holding company has surrendered control over transferred financial assets, the holding company must first consider whether the entity to
which the financial assets were transferred would be
required to be consolidated by the holding company. If it
is determined that consolidation would be required by the
holding company, then the transferred financial assets
would not be treated as having been sold in the FR Y-9C
report even if all of the other provisions listed below are
met.17
16. ASC Topic 860 defines an interest-only strip receivable as the contractual right to receive some or all of the interest due on a bond, mortgage
loan, collateralized mortgage obligation, or other interest-bearing
financial asset.
17. The requirements in ASC Subtopic 810-10 Consolidation – Overall
(formerly FASB Interpretation No. 46 (revised December 2003), Consolidation of Variable Interest Entities, as amended by FASB Statement No. 167, Amendments to FASB Interpretation No. 46(R)), should
be applied to determine when a variable interest entity should be
FR Y-9C
Glossary December 2013

Determining Whether a Transfer Should be Accounted
for as a Sale or a Secured Borrowing - A transfer of an
entire financial asset, a group of entire financial assets, or
a participating interest in an entire financial asset in
which the transferor surrenders control over those financial assets shall be accounted for as a sale if and only if
all of the following conditions are met:
(1) The transferred financial assets have been isolated
from the transferor, i.e., put presumptively beyond
the reach of the transferor and its creditors, even in
bankruptcy or other receivership. Transferred financial assets are isolated in bankruptcy or other receivership only if the transferred financial assets would
be beyond the reach of the powers of a bankruptcy
trustee or other receiver for the transferor or any of
its consolidated affiliates included in the financial
statements being presented. For multiple step transfers, an entity that is designed to make remote the
possibility that it would enter bankruptcy or other
receivership (bankruptcy-remote entity) is not considered a consolidated affiliate for purposes of performing the isolation analysis. Notwithstanding the
isolation analysis, each entity involved in the transfer
is subject to the applicable guidance on whether it
must be consolidated.
(2) Each transferee (or, if the transferee is an entity
whose sole purpose is to engage in securitization or
asset-backed financing activities and that entity is
constrained from pledging or exchanging the assets it
receives, each third-party holder of its beneficial
interest) has the right to pledge or exchange the
assets (or beneficial interests) it received, and no
condition both constrains the transferee (or thirdparty holder of its beneficial interests) from taking
advantage of its right to pledge or exchange and
provides more than a trivial benefit to the transferor.
(3) The transferor, its consolidated affiliates included in
the financial statements being presented, or its agents
do not maintain effective control over the transferred
financial assets or third-party beneficial interests
related to those transferred assets. Examples of a
transferor’s effective control over the transferred
financial assets include, but are not limited to (a) an
agreement that both entitles and obligates the
transferor to repurchase or redeem the transferred
consolidated. For further information, refer to the Glossary entry for
‘‘variable interest entity.’’

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Glossary

financial assets before their maturity, (b) an agreement that provides the transferor with both the
unilateral ability to cause the holder to return specific
financial assets and a more-than-trivial benefit attributable to that ability, other than through a cleanup
call, or (c) an agreement that permits the transferee to
require the transferor to repurchase the transferred
financial assets at a price that is so favorable to the
transferee that it is probable that the transferee will
require the transferor to repurchase them.
If a transfer of an entire financial asset, a group of entire
financial assets, or a participating interest in an entire
financial asset does not meet the conditions for sale
treatment, or if a transfer of a portion of an entire
financial interest does not meet the definition of a participating interest (discussed below), the transferor and the
transferee shall account for the transfer as a secured
borrowing with pledge of collateral. The transferor shall
continue to report the transferred financial assets in its
financial statements with no change in their measurement
(i.e., the original basis of accounting for the transferred
financial assets is retained).
Accounting for a Transfer of an Entire Financial Asset or
a Group of Entire Financial Assets That Qualifies as a
Sale18 — Upon the completion of a transfer of an entire
financial asset or a group of entire financial assets that
satisfies all three of the conditions to be accounted for as
a sale, the transferee(s) (i.e., purchaser(s)) must recognize all assets obtained and any liabilities incurred and
initially measure them at fair value. The transferor (seller)
should:
(1) Derecognize or remove the transferred financial
assets from the balance sheet.
(2) Recognize and initially measure at fair value servicing assets, servicing liabilities, and any other assets
obtained (including a transferor’s beneficial interest
in the transferred financial assets) and liabilities
incurred in the sale.
(3) Recognize in earnings any gain or loss on the sale.
If, as a result of a change in circumstances, a holding
company transferor regains control of a transferred finan18. The guidance in this section of this Glossary entry does not apply to a
transfer of a participating interest in an entire financial asset that
qualifies as a sale. The accounting for such a transfer is discussed in a
separate section later in this Glossary entry.

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cial asset after a transfer that was previously accounted
for as a sale because one or more of the conditions for
sale accounting in ASC Topic 860 are no longer met or a
transferred portion of an entire financial asset no longer
meets the definition of a participating interest, such a
change generally should be accounted for in the same
manner as a purchase of the transferred financial asset
from the former transferee (purchaser) in exchange for a
liability assumed. The transferor should recognize
(rebook) the financial asset on its balance sheet together
with a liability to the former transferee, measuring the
asset and liability at fair value on the date of the change
in circumstances. If the rebooked financial asset is a loan,
it must be reported as a loan in Schedule HC-C, either as
a loan held for sale or a loan held for investment, based
on facts and circumstances, in accordance with generally
accepted accounting principles. The liability to the former transferee should be reported as a secured borrowing
in Schedule HC, item 16, ‘‘Other borrowings.’’ This
accounting and reporting treatment applies, for example,
to U.S. Government-guaranteed or -insured residential
mortgage loans backing Government National Mortgage
Association (GNMA) mortgage-backed securities that a
holding company services after it has securitized the
loans in a transfer accounted for as a sale. If and when
individual loans later meet delinquency criteria specified
by GNMA, they are eligible for repurchase (buy-back)
and the holding company is deemed to have regained
effective control over these loans. The delinquent loans
must be brought back onto the holding company’s books
and recorded as loans, regardless of whether the holding
company intends to exercise the buy-back option.
Holding companies should refer to ASC Topic 860 for
implementation guidance for accounting for transfers of
certain lease receivables, securities lending transactions,
repurchase agreements including ‘‘dollar rolls,’’ ‘‘wash
sales,’’ loan syndications, loan participations (discussed
below), risk participations in bankers acceptances, factoring arrangements, and transfers of receivables with
recourse. However, these standards do not provide guidance on the accounting for most assets and liabilities
recorded on the balance sheet following a transfer
accounted for as a sale. As a result, after their initial
measurement or carrying amount allocation, these assets
and liabilities should be accounted for in accordance with
the existing generally accepted accounting principles
applicable to them.
Participating Interests — Before considering whether
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December 2013

Glossary

the conditions to be accounted for as a sale have been met
(as discussed above), the transfer of a portion of an entire
financial asset must first meet the definition of a participating interest. If the transferred portion of the entire
financial asset is a qualifying participating interest (as
defined below), then it should be determined whether the
transfer of the participating interest meets the sales
conditions discussed above. A participating interest in an
entire financial asset, as defined by ASC Topic 860, has
all of the following characteristics:
(1) From the date of the transfer, it must represent a
proportionate (pro rata) ownership interest in an
entire financial asset;
(2) From the date of the transfer, all cash flows received
from the entire financial asset, except any cash flows
allocated as compensation for servicing or other
services performed (which must not be subordinated
and must not significantly exceed an amount that
would fairly compensate a substitute service provider
should one be required), must be divided proportionately among the participating interest holders in an
amount equal to their share of ownership;
(3) The rights of each participating interest holder (including the lead lender) must have the same priority, no
interest is subordinated to another interest, and no
participating interest holder has recourse to the lead
lender or another participating interest holder other
than standard representations and warranties and
ongoing contractual servicing and administration
obligations; and
(4) No party has the right to pledge or exchange the
entire financial asset unless all participating interest
holders agree to do so.
Thus, under ASC Topic 860, so-called ‘‘last-in, first-out’’
(LIFO) participations in which all principal cash flows
collected on the loan are paid first to the party acquiring
the participation do not meet the definition of a participating interest. Similarly, so-called ‘‘first-in, first-out’’
(FIFO) participations in which all principal cash flows
collected on the loan are paid first to the lead lender do
not meet the definition of a participating interest. As a
result, neither LIFO nor FIFO participations transferred
on or after the beginning of a holding company’s first
annual reporting period that begins after November 15,
2009 (i.e., January 1, 2010, for a holding company with a
FR Y-9C
Glossary December 2013

calendar year fiscal year) will qualify for sale accounting
and instead must be reported as secured borrowings.
The participating interest definition also applies to transfers of government-guaranteed portions of loans, such as
those guaranteed by the Small Business Administration
(SBA). In this regard, for a transfer of the guaranteed
portion of an SBA loan at a premium that settled before
February 15, 2011, the ‘‘seller’’ was obligated by the
SBA to refund the premium to the ‘‘purchaser’’ if the
loan was repaid within 90 days of the transfer. This
premium refund obligation was a form of recourse,
which meant that the transferred guaranteed portion of
the loan did not meet the definition of a ‘‘participating
interest’’ for the 90-day period that the premium refund
obligation existed. As a result, the transfer was required
to be accounted for as a secured borrowing during this
period. After the 90-day period, assuming the transferred
guaranteed portion and the retained unguaranteed portion
of the SBA loan then met the definition of a ‘‘participating interest,’’ the transfer of the guaranteed portion could
be accounted for as a sale if all of the conditions for sale
accounting were met. In contrast, for transfers of guaranteed portions of SBA loans at a premium that settled on
or after February 15, 2011, the SBA has eliminated the
premium refund requirement. With the elimination of the
premium refund obligation from such transfers, the transferred guaranteed portion and the retained unguaranteed
portion of the SBA loan should normally meet the
definition of a ‘‘participating interest’’ on the transfer
date. Assuming the definition of ‘‘participating interest’’
is met and all of the conditions for sale accounting are
met, the transfer of the guaranteed portion of an SBA
loan at a premium on or after February 15, 2011, would
qualify as a sale on the transfer date. The conditions for
sale accounting are described above under ‘‘Determining
Whether a Transfer Should be Accounted for as a Sale or
a Secured Borrowing’’ in this Glossary entry.
In contrast, if the guaranteed portion of the SBA loan is
transferred at par in a so-called ’’par sale’’ in which the
’’seller’’ agrees to pass interest through to the ’’purchaser’’
at less than the contractual interest rate and the spread
between the contractual rate and the pass-through interest
rate significantly exceeds an amount that would fairly
compensate a substitute servicer, the excess spread is
viewed as an interest-only strip. The existence of this
interest-only strip results in a disproportionate sharing of
the cash flows on the entire SBA loan, which means that
the transferred guaranteed portion and the retained
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Glossary

unguaranteed portion of the SBA loan do not meet the
definition of a ’’participating interest,’’ which precludes
sale accounting. Instead, the transfer of the guaranteed
portion must be accounted for as a secured borrowing.
Accounting for a Transfer of a Participating Interest That
Qualifies as a Sale — Upon the completion of a transfer
of a participating interest that satisfies all three of the
conditions to be accounted for as a sale, the participating
institution(s) (the transferee(s)) shall recognize the participating interest(s) obtained, other assets obtained, and
any liabilities incurred and initially measure them at fair
value. The originating lender (the transferor) must:
(1) Allocate the previous carrying amount of the entire
financial asset between the participating interest(s)
sold and the participating interest that it continues to
hold based on their relative fair values at the date of
the transfer.
(2) Derecognize the participating interest(s) sold.
(3) Recognize and initially measure at fair value servicing assets, servicing liabilities, and any other assets
obtained and liabilities incurred in the sale.
(4) Recognize in earnings any gain or loss on the sale.
(5) Report any participating interest(s) that continue to
be held by the originating lender as the difference
between the previous carrying amount of the entire
financial asset and the amount derecognized.
Additional Considerations Pertaining to Participating
Interests — When evaluating whether the transfer of a
participating interest in an entire financial asset satisfies
the conditions for sale accounting under ASC Topic 860,
an originating lender’s right of first refusal on a bona fide
offer to the participating institution from a third party, a
requirement for a participating institution to obtain the
originating lender’s permission to sell or pledge the
participating interest that shall not be unreasonably withheld, or a prohibition on the participating institution’s
sale of the participating interest to the originating lender’s competitor (if other potential willing buyers exist) is
a limitation on the participating institution’s rights, but is
presumed not to constrain a participant from exercising
its right to pledge or exchange the participating interest.
However, if the participation agreement constrains the
participating institution from pledging or exchanging its
participating interest, the originating lender presumptively receives more than a trivial benefit, has not relinGL-86

quished control over the participating interest, and should
account for the transfer of the participating interest as a
secured borrowing.
A loan participation agreement may give the originating
lender the contractual right to repurchase a participating
interest at any time. In this situation, the right to repurchase is effectively a call option on a specific participating interest, i.e., a participating interest that is not readily
obtainable in the marketplace. Regardless of whether this
option is freestanding or attached, it either constrains the
participating institution from pledging or exchanging its
participating interest or results in the originating lender
maintaining effective control over the participating interest. As a consequence, the contractual right to repurchase
precludes sale accounting and the transfer of the participating interest should be accounted for as a secured
borrowing, not as a sale.
In addition, under a loan participation agreement, the
originating lender may give the participating institution
the right to resell the participating interest, but reserves
the right to call the participating interest at any time from
whoever holds it and can enforce that right by discontinuing the flow of interest to the holder of the participating
interest at the call date. In this situation, the originating
lender has maintained effective control over the participating interest and the transfer of the participating interest should be accounted for as a secured borrowing, not
as a sale.
If an originating FDIC-insured lender has transferred a
loan participation to a participating institution with
recourse prior to January 1, 2002, the existence of the
recourse obligation in and of itself does not preclude sale
accounting for the transfer. If a loan participation transferred with recourse prior to January 1, 2002, meets the
three conditions then in effect for the transferor to have
surrendered control over the transferred assets, the transfer should be accounted for as a sale for financial
reporting purposes. However, a loan participation sold
with recourse is subject to the Federal Reserve’s riskbased capital requirements as discussed in the Glossary
entry for ‘‘sales of assets for risk-based capital purposes’’
and in the instructions for Schedule HC-R, Regulatory
Capital.
If an originating FDIC-insured lender transfers a loan
participation with recourse after December 31, 2001, the
participation generally will not be considered isolated
from the transferor, i.e., the originating lender, in the
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event of an FDIC receivership. Section 360.6 of the
FDIC’s regulations limits the FDIC’s ability to reclaim
loan participations transferred ‘‘without recourse,’’ as
defined in the regulations, but does not limit the FDIC’s
ability to reclaim loan participations transferred with
recourse. Under Section 360.6, a participation that is
subject to an agreement that requires the originating
lender to repurchase the participation or to otherwise
compensate the participating institution due to a default
on the underlying loan is considered a participation
‘‘with recourse.’’ As a result, a loan participation transferred ‘‘with recourse’’ after December 31, 2001, generally should be accounted for as a secured borrowing and
not as a sale for financial reporting purposes. This means
that the originating lender should not remove the participation from its loan assets on the balance sheet, but
should report the secured borrowing in Schedule HC,
item 16, ‘‘Other borrowings.’’
Reporting Transfers of Loan Participations That Do Not
Qualify for Sale Accounting — If a transfer of a portion
of an entire financial asset does not meet the definition of
a participating interest, or if a transfer of a participating
interest does not meet all of the conditions for sale
accounting, the transfer must be reported as a secured
borrowing with pledge of collateral. In these situations,
because the transferred loan participation does not qualify
for sale accounting, the originating lender must continue
to report the transferred participation (as well as the
retained portion of the loan) as a loan on the balance
sheet (Schedule HC), normally in item 4(b), ‘‘Loans and
leases, net of unearned income,’’ and in the appropriate
loan category in Schedule HC-C, Loans and Lease
Financing Receivables. The originating lender should
report the transferred loan participation as a secured
borrowing on the balance sheet in Schedule HC, item 16,
‘‘Other borrowed money,’’ and in the appropriate subitem
or subitems in Schedule HC-M, item 14, ‘‘Other borrowed money;’’ in Schedule HC-M, item 23(b), ‘‘Amount
of ’Other borrowings’ that are secured;’’ and in Schedule
HC-C, Memorandum item 14, ‘‘Pledged loans and leases.’’
As a consequence, the transferred loan participation
should be included in the originating lender’s loans and
leases for purposes of determining the appropriate level
for the lender’s allowance for loan and lease losses.
A holding company that acquires a nonqualifying loan
participation (or a qualifying participating interest in a
transfer that does not does not meet all of the conditions
for sale accounting) should normally report the loan
FR Y-9C
Glossary December 2013

participation or participating interest in item 4(b), ‘‘Loans
and leases, net of unearned income,’’ on the balance sheet
(Schedule HC) and in the loan category appropriate to the
underlying loan, e.g., as a ‘‘commercial and industrial
loan’’ in item 4 or as a ‘‘loan secured by real estate’’ in
item 1, in Schedule HC-C, Loans and Lease Financing
Receivables. Furthermore, for risk-based capital purposes, the acquiring holding company should assign the
loan participation or participating interest to the riskweight category appropriate to the underlying borrower
or, if relevant, the guarantor or the nature of the collateral.
Financial Assets Subject to Prepayment — Financial
assets such as interest-only strips receivable, other beneficial interests, loans, debt securities, and other receivables, but excluding financial instruments that must be
accounted for as derivatives, that can contractually be
prepaid or otherwise settled in such a way that the holder
of the financial asset would not recover substantially all
of its recorded investment do not qualify to be accounted
for at amortized cost. After their initial recording on the
balance sheet, financial assets of this type must be
subsequently measured at fair value like available-forsale securities or trading securities.
Traveler’s Letter of Credit: See ‘‘Letter of credit.’’
Treasury Stock: Treasury stock is stock that the holding
company has issued and subsequently acquired, but that
has not been retired or resold. As a general rule, treasury
stock is to be carried at cost and is a deduction from a
holding company’s total equity capital.
For purposes of this report, the carrying value of treasury
stock should be reported (as a negative number) in
Schedule HC, item 26(c), ‘‘Other equity capital components.’’
‘‘Gains’’ and ‘‘losses’’ on the sale, retirement, or other
disposal of treasury stock are not to be reported in
Schedule HI, Income Statement, but should be reflected
in Schedule HI-A, items 7 and 8, ‘‘Sale of treasury
stock,’’ and ‘‘Purchase of treasury stock.’’ Such gains and
losses, as well as the excess of the cost over the par value
of treasury stock carried at par, are generally to be treated
as adjustments to Schedule HC, item 25, ‘‘Surplus.’’
For further information, see ASC Subtopic 505-30,
Equity – Treasury Stock (formerly Accounting Research
Bulletin No. 43, Chapter 1, Section B, as amended by
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APB Opinion No. 6, ‘‘Status of Accounting Research
Bulletins’’).
Troubled Debt Restructuring: The accounting standards for troubled debt restructurings are set forth in ASC
Subtopic 310-40, Receivables – Troubled Debt Restructurings by Creditors (formerly FASB Statement No. 15,
Accounting by Debtors and Creditors for Troubled Debt
Restructurings, as amended by FASB Statement No. 114,
Accounting by Creditors for Impairment of a Loan). A
summary of these accounting standards follows. For
further information, see ASC Subtopic 310-40.
A troubled debt restructuring is a restructuring in which a
holding company, for economic or legal reasons related
to a borrower’s financial difficulties, grants a concession
to the borrower that it would not otherwise consider. The
restructuring of a loan or other debt instrument (hereafter
referred to collectively as a ‘‘loan’’) may include, but is
not necessarily limited to: (1) the transfer from the
borrower to the institution of real estate, receivables from
third parties, other assets, or an equity interest in the
borrower in full or partial satisfaction of the loan (see the
Glossary entry for ‘‘foreclosed assets’’ for further information), (2) a modification of the loan terms, such as a
reduction of the stated interest rate, principal, or accrued
interest or an extension of the maturity date at a stated
interest rate lower than the current market rate for new
debt with similar risk, or (3) a combination of the above.
A loan extended or renewed at a stated interest rate equal
to the current interest rate for new debt with similar risk
is not to be reported as a restructured troubled loan.
The recorded amount of a loan is the loan balance adjusted
for any unamortized premium or discount and unamortized loan fees or costs, less any amount previously
charged off, plus recorded accrued interest.
All loans whose terms have been modified in a troubled
debt restructuring, including both commercial and retail
loans, must be evaluated for impairment under ASC
Topic 310, Receivables (formerly FASB Statement No.
114, Accounting by Creditors for Impairment of a Loan,
as amended). Accordingly, a holding company should
measure any loss on the restructuring in accordance with
the guidance concerning impaired loans set forth in the
Glossary entry for ‘‘loan impairment.’’ Under ASC Topic
310, when measuring impairment on a restructured
troubled loan using the present value of expected future
cash flows method, the cash flows should be discounted
at the effective interest rate of the original loan, i.e.,
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before the restructuring. For a residential mortgage loan
with a ‘‘teaser’’ or starter rate that is less than the loan’s
fully indexed rate, the starter rate is not the original
effective interest rate. ASC Topic 310 also permits a
holding company to aggregate impaired loans that have
risk characteristics in common with other impaired loans,
such as modified residential mortgage loans that represent troubled debt restructurings, and use historical statistics along with a composite effective interest rate as a
means of measuring the impairment of these loans.
See the Glossary entry for ‘‘nonaccrual status’’ for a
discussion of the conditions under which a nonaccrual
asset which has undergone a troubled debt restructuring
(including those that involve a multiple note structure)
may be returned to accrual status.
A troubled debt restructuring in which a holding company receives physical possession of the borrower’s
assets, regardless of whether foreclosure or repossession
proceedings take place, should be accounted for in
accordance with ASC Subtopic 310-40. Thus, in such
situations, the loan should be treated as if assets have
been received in satisfaction of the loan and reported as
described in the Glossary entry for ‘‘foreclosed assets.’’
Despite the granting of some type of concession by the
holding company to a borrower, a troubled debt restructuring may still result in the recorded amount of the loan
bearing a market yield, i.e., an effective interest rate that
at the time of the restructuring is greater than or equal to
the rate that the holding company is willing to accept for
an extension of credit with comparable risk. This may
arise as a result of reductions in the recorded amount of
the loan prior to the restructuring (e.g., by charge-offs).
All loans that have undergone troubled debt restructurings and that are in compliance with their modified terms
must be reported as restructured assets in Schedule HC-C,
Memorandum item 1. However, a restructured asset that
is in compliance with its modified terms and yields a
market rate need not continue to be reported as a troubled
debt restructuring in the memorandum item in this schedule in calendar years after the year in which the restructuring took place.
A restructuring may include both a modification of terms
and the acceptance of property in partial satisfaction of
the loan. The accounting for such a restructuring is a two
step process. First, the recorded amount of the loan is
reduced by the fair value less cost to sell of the property
received. Second, the institution should measure any
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impairment on the remaining recorded balance of the
restructured loan in accordance with the guidance concerning impaired loans set forth in ASC Topic 310.
A restructuring may involve the substitution or addition
of a new debtor for the original borrower. The treatment
of these situations depends upon their substance.
Restructurings in which the substitute or additional
debtor controls, is controlled by, or is under common
control with the original borrower, or performs the
custodial function of collecting certain of the original
borrower’s funds, should be accounted for as modifications of terms. Restructurings in which the substitute or
additional debtor does not have a control or custodial
relationship with the original borrower should be
accounted for as a receipt of a ‘‘new’’ loan in full or
partial satisfaction of the original borrower’s loan. The
‘‘new’’ loan should be recorded at its fair value.
A credit analysis should be performed for a restructured
loan in conjunction with its restructuring to determine its
collectibility and estimated credit loss. When available
information confirms that a specific restructured loan,
or a portion thereof, is uncollectible, the uncollectible
amount should be charged off against to the allowance
for loan and lease losses at the time of the restructuring.
As is the case for all loans, the credit quality of restructured loans should be regularly reviewed. The holding
company should periodically evaluate the collectibility of
the restructured loan so as to determine whether any
additional amounts should be charged to the allowance
for loan and lease losses or, if the restructuring involved
an asset other than a loan, to another appropriate account.
Trust Preferred Securities as Investments: As holding
company investments, trust preferred securities are hybrid
instruments possessing characteristics typically associated with debt obligations. Although each issue of these
securities may involve minor differences in terms, under
the basic structure of trust preferred securities a corporate
issuer, such as a holding company, first organizes a
business trust or other special purpose entity. This trust
issues two classes of securities: common securities, all of
which are purchased and held by the corporate issuer, and
trust preferred securities, which are sold to investors. The
business trust’s only assets are deeply subordinated
debentures of the corporate issuer, which the trust purchases with the proceeds from the sale of its common and
preferred securities. The corporate issuer makes periodic
interest payments on the subordinated debentures to the
FR Y-9C
Glossary December 2013

business trust, which uses these payments to pay periodic
dividends on the trust preferred securities to the investors. The subordinated debentures have a stated maturity
and may also be redeemed under other circumstances.
Most trust preferred securities are subject to mandatory
redemption upon the repayment of the debentures.
Trust preferred securities meet the definition of a security
in ASC Topic 320, Investments-Debt and Equity Securities (formerly FASB Statement No. 115, Accounting for
Certain Investments in Debt and Equity Securities).
Because of the mandatory redemption provision in the
typical trust preferred security, investments in trust preferred securities would normally be considered debt
securities for financial accounting purposes. Accordingly,
regardless of the authority under which a holding company is permitted to invest in trust preferred securities,
holding companies should report these investments as
debt securities for purposes of these reports (unless,
based on the specific facts and circumstances of a
particular issue of trust preferred securities, the securities
would be considered equity rather than debt securities
under ASC Topic 320). If not held for trading purposes,
trust preferred securities issued by U.S. business trusts
should be reported in Schedule HC-B, item 6(a), ‘‘Other
domestic debt securities.’’ If not held for trading purposes, an investment in a structured financial product,
such as a collateralized debt obligation, for which the
underlying collateral is a pool of trust preferred securities
issued by U.S. business trusts should be reported in
Schedule HC-B, item 5(b)(1), ‘‘Cash instruments,’’ and
in the appropriate subitem of Schedule HC-B, Memorandum item 6, ‘‘Structured financial products by underlying
collateral or reference assets.’’
Trust Preferred Securities Issued: Trust preferred securities are marketed under a variety of names including
MIPS (‘‘Monthly Income Preferred Securities’’), QUIPS
(‘‘Quarterly Income Preferred Securities’’) and TOPrS
(‘‘Trust Originated Preferred Securities’’). These securities are generally issued out of special purpose entities
whose voting common stock is wholly owned by the
parent holding company. The proceeds from the issuance
of these securities are lent to the holding company in the
form of a very long term, deeply subordinated note.
Under GAAP, the special purpose entity may either be a
consolidated subsidiary of the holding company or a
deconsolidated entity that qualifies as an unconsolidated
subsidiary of the holding company for regulatory reporting and other regulatory purposes.
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Holding companies seeking to issue such securities
should consult with their Federal Reserve Bank. These
transactions will normally be accorded Tier 1 capital
status. Trust preferred securities issued by special purpose entities generally qualify as Tier 1 capital under the
Federal Reserve’s capital adequacy guidelines for holding companies. To be eligible as Tier 1 capital, such
instruments must provide for a minimum five-year consecutive deferral period on distributions to preferred
shareholders. In addition, the intercompany loan must be
subordinated to all subordinated debt and have the longest feasible maturity. The amount of these instruments,
together with other cumulative preferred stock a holding
company may include in Tier 1 capital, may constitute up
to 25 percent of the sum of all core capital elements,
including cumulative perpetual preferred stock and trust
preferred stock. For purposes of determining this limitation, core capital elements include (1) common stockholders’ equity, (2) qualifying noncumulative perpetual
preferred stock, (3) qualifying cumulative perpetual preferred stock, and (4) minority interest. See the end of the
instructions to Schedule HC-R for examples of determining the limit of trust preferred securities and other
cumulative preferred stock that can be included in Tier 1
capital. Like other preferred stock includable in capital,
these instruments require Federal Reserve approval before
they may be redeemed.
For purposes of reporting on the FR Y-9C, trust preferred
securities issued by a consolidated subsidiary should be
reported in Schedule HC, item 19(b). In addition, amounts
of trust preferred securities issued by a consolidated
subsidiary that qualify and are included in Tier 1 capital
(are within the limits for cumulative preferred stock as
described in the risk-based capital guidelines) should be
reported separately in Schedule HC-R, memorandum
item 8.d, ‘‘Qualifying trust preferred securities,’’ and
included in Schedule HC-R, item 6(b), ‘‘Qualifying
restricted core capital elements.’’
For special purpose entities that issue trust preferred
securities and the entity is not consolidated, report the
amount of subordinated notes payable by the holding
company to the unconsolidated special purpose entity in
Schedule HC, item 19(b). The amount of such notes, net of
the holding company’s investment in the special purpose
entity, that qualify and are included in Tier 1 capital (are
within the limits for cumulative preferred stock as described in the risk-based capital guidelines) should be
reported separately in Schedule HC-R, item 6(b).
GL-90

Report the amounts of trust preferred securities issued by
consolidated special purpose entities (or notes payable to
unconsolidated special purpose entities that issue trust
preferred securities, net of the holding company’s investment in the entity) that are in excess of the limits for
cumulative preferred stock eligible for inclusion in Tier 1
capital, in Schedule HC-R, item 16, ‘‘Other Tier 2 capital
components,’’ subject to the overall limits of Tier 2
capital.
U.S. Banks: See ‘‘Banks, U.S. and foreign.’’
U.S. Territories and Possessions: United States territories and possessions include American Samoa, Guam, the
Northern Mariana Islands, and the U.S. Virgin Islands.
Valuation Allowance: A valuation allowance is an
account established against a specific asset category, or to
recognize a specific liability, with the intent of absorbing
some element of estimated loss. Such allowances are
created by charges to expense in the Report of Income for
Holding Companies and are netted from the asset accounts
to which they relate for presentation in the Consolidated
Balance Sheet in the FR Y-9C. Provisions establishing or
augmenting such allowances are to be reported as ‘‘Other
noninterest expense’’ except for the provision for loan and
lease losses and the provision for allocated transfer risk for
which separate, specifically designated income statement
items have been established on Schedule HI.
Variable Interest Entity: A variable interest entity
(VIE), as described in ASC Subtopic 810-10, Consolidation – Overall (formerly FASB Interpretation No. 46
(revised December 2003), Consolidation of Variable
Interest Entities, as amended by FASB Statement No.
167, Amendments to FASB Interpretation No. 46(R)), is
an entity in which equity investors do not have sufficient
equity at risk for that entity to finance its activities
without additional subordinated financial support or, as a
group, the holders of the equity investment at risk lack
one or more of the following three characteristics: (a) the
power, through voting rights or similar rights, to direct
the activities of an entity that most significantly impact
the entity’s economic performance, (b) the obligation to
absorb the expected losses of the entity, or (c) the right to
receive the expected residual returns of the entity.
Variable interests in a VIE are contractual, ownership, or
other pecuniary interests in an entity that change with
changes in the fair value of the entity’s net assets
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exclusive of variable interests. For example, equity ownership in a VIE would be a variable interest as long as the
equity ownership is considered to be at risk of loss.
ASC Subtopic 810-10 provides guidance for determining
when a holding company or other company must consolidate certain special purposes entities, such as VIEs.
Under ASC Subtopic 810-10, a holding company must
perform a qualitative assessment to determine whether it
has a controlling financial interest in a VIE. This must
include an assessment of the characteristics of the holding company’s variable interest or interests and other
involvements (including involvement of related parties
and de facto agents), if any, in the VIE, as well as the
involvement of other variable interest holders. The
assessment must also consider the entity’s purpose and
design, including the risks that the entity was designed to
create and pass through to its variable interest holders. In
making this assessment, only substantive terms, transactions, and arrangements, whether contractual or noncontractual, are to be considered. Any term, transaction, or
arrangement that does not have a substantive effect on an
entity’s status as a VIE, the holding company’s power
over a VIE, or the holding company’s obligation to
absorb losses or its right to receive benefits of the VIE are
to be disregarded when applying the provisions of ASC
Subtopic 810-10.
If a holding company has a controlling financial interest
in a VIE, it is deemed to be the primary beneficiary of the
VIE and, therefore, must consolidate the VIE. An entity
is deemed to have a controlling financial interest in a VIE
if it has both of the following characteristics:
• The power to direct the activities of a variable interest
entity that most significantly impact the entity’s economic performance.
• The obligation to absorb losses of the entity that could
potentially be significant to the variable interest entity
or the right to receive benefits from the entity that
could potentially be significant to the variable interest
entity.
If a holding company holds a variable interest in a VIE, it
must reassess each reporting period to determine whether
it is the primary beneficiary. Based on a holding
company’s reassessment it may be required to consolidate or deconsolidate the VIE if a change in the holding
company’s status as the primary beneficiary has occurred.
FR Y-9C
Glossary December 2013

ASC Subtopic 810-10 provide guidance on the initial
measurement of a VIE that the primary beneficiary must
consolidate. For example, if the primary beneficiary and
the VIE are not under common control, the initial consolidation of a VIE that is a business is a business combination and must be accounted for in accordance with ASC
Topic 805, Business Combinations (formerly FASB
Statement No. 141 (revised 2007), Business Combinations). If a holding company is required to deconsolidate
a VIE, it must follow the guidance for deconsolidating
subsidiaries in ASC Subtopic 810-10 (formerly FASB
Statement No. 160, Noncontrolling Interests in Consolidated Financial Statements).
When a holding company is required to consolidate a
VIE because it is the primary beneficiary, the standard
principles of consolidation apply after initial measurement (see ‘‘Rules of Consolidation’’ in the General
Instructions). The assets and liabilities of consolidated
VIEs should be reported on the balance sheet (Schedule
HC) in the balance sheet category appropriate to the asset
or liability. An institution that consolidates one or more
VIEs must complete Schedule HC-V, Variable Interest
Entities, to report, by balance sheet category, (a) the
assets of consolidated VIEs that can be used only to settle
obligations of the consolidated VIEs and (b) the liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting institution.
Such an institution also must report in Schedule HC-V
the total amount of assets and the total amount of
liabilities of its consolidated VIEs that do not meet these
criteria.
When-Issued Securities Transactions: Transactions
involving securities described as ‘‘when-issued’’ or
‘‘when-as-and-if-issued’’ are, by their nature, conditional, i.e., their completion is contingent upon the
issuance of the securities. The accounting for contracts
for the purchase or sale of when-issued securities or other
securities that do not yet exist is addressed in ASC Topic
815, Derivatives and Hedging (formerly FASB Statement
No. 133, Accounting for Derivative Instruments and
Hedging Activities, as amended by FASB Statement No.
149). Such contracts are excluded from the requirements
of ASC Topic 815, as a regular-way security trade only
if:
(1) There is no other way to purchase or sell that
security;
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Glossary

(2) Delivery of that security and settlement will occur
within the shortest period possible for that type of
security; and
(3) It is probable at inception and throughout the term of
the individual contract that the contract will not settle
net and will result in physical delivery of a security
when it is issued.
A contract for the purchase or sale of when-issued
securities may qualify for the regular-way security trade
exclusion even though the contract permits net settlement
or a market mechanism to facilitate net settlement of the
contract exists (as described in ASC Topic 815). A
holding company should document the basis for concluding that it is probable that the contract will not settle net
and will result in physical delivery.

for as a derivative. If the holding company accounts for
these contracts on a trade-date basis, it should recognize
the acquisition or disposition of the when-issued securities on its balance sheet (Schedule HC) at the inception of
the contract. If the holding company accounts for these
contracts on a settlement-date basis, contracts for the
purchase and sale of when-issued securities should be
reported as ‘‘Other off-balance sheet items’’ in Schedule
HC-L, item 9, subject to the existing reporting thresholds
for this item.

If a when-issued securities contract does not meet the
three criteria above, it should be accounted for as a
derivative at fair value on the balance sheet (Schedule
HC) and reported as a forward contract in Schedule
HC-L, item 11(b). Such contracts should be reported on a
gross basis on the balance sheet unless the criteria for
netting in ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation No. 39, Offsetting of
Amounts Related to Certain Contracts), are met. (See the
Glossary entry for ‘‘offsetting’’ for further information.)

Trading in when-issued securities normally begins when
the U.S. Treasury or some other issuer of securities
announces a forthcoming issue. (In some cases, trading
may begin in anticipation of such an announcement and
should also be reported as described herein.) Since the
exact price and terms of the security are unknown before
the auction date, trading prior to that date is on a ‘‘yield’’
basis. On the auction date the exact terms and price of the
security become known and when-issued trading continues until settlement date, when the securities are delivered and the issuer is paid. If physical delivery is taken on
settlement date and settlement date accounting is used,
the securities purchased by the holding company shall be
reported on the balance sheet as held-to-maturity securities in Schedule HC, item 2(a), available-for-sale securities in Schedule HC, item 2(b), or trading assets in
Schedule HC, item 5, as appropriate.

If a when-issued securities contract qualifies for the
regular-way security trade exclusion, it is not accounted

Yield Maintenance Dollar Repurchase Agreement:
See ‘‘Repurchase/resale agreements.’’

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FR Y-9C
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1250

HI-Mem4

BHCK4507

FRY9C

20110630

99991231

No
Change
No
Change
Revised
Revised
Added
Revised
No
Change
No
Change
Revised

HI

Validity

1274

HI-Mem9e

BHCKF186

For March, if HC-K4a is greater than or equal to $2
million for any quarter of the preceding calendar
year, then sum of HI-Mem9a through HI-Mem9e
must equal HI-5c.

if (mm-q1 eq 03) and (bhck3401-q2 ge 2000 or
bhck3401-q3 ge 2000 or bhck3401-q4 ge 2000 or
bhck3401-q5 ge 2000) then (bhck8757 + bhck8758 +
bhck8759 + bhck8760 + bhckf186) eq bhcka220

FRY9C

20110630

99991231

Revised

HI

Validity

1276

HI-Mem9e

BHCKF186

For June, if HC-K4a is greater than or equal to $2
million for any quarter of the preceding calendar
year, then sum of HI-Mem9a through HI-Mem9e
must equal HI-5c.

if (mm-q1 eq 06) and (bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000 or
bhck3401-q6 ge 2000) then (bhck8757 + bhck8758 +
bhck8759 + bhck8760 + bhckf186) eq bhcka220

FRY9C

20110630

99991231

Revised

HI

Validity

1277

HI-Mem9e

BHCKF186

For September, if HC-K4a is greater than or equal to
$2 million for any quarter of the preceding calendar
year, then sum of HI-Mem9a through HI-Mem9e
must equal HI-5c.

if (mm-q1 eq 09) and (bhck3401-q4 ge 2000 or
bhck3401-q5 ge 2000 or bhck3401-q6 ge 2000 or
bhck3401-q7 ge 2000) then (bhck8757 + bhck8758 +
bhck8759 + bhck8760 + bhckf186) eq bhcka220

Series

September 2013

Alg Edit Test

(bhck4070 + bhck4483 + bhcka220 + bhckc886 +
bhckc888 + bhckc887 + bhckc386 + bhckc387 +
bhckb491 + bhckb492 + bhckb493 + bhck8560 +
bhck8561 + bhckb496 + bhckb497) eq bhck4079
Sum of HI-7a through HI-7d must equal HI-7e.
(bhck4135 + bhck4217 + bhckc216 + bhckc232 +
bhck4092) eq bhck4093
Sum of HI-3, HI-5m through HI-6b minus the sum of (bhck4074 + bhck4079 + bhck3521 + bhck3196) HI-4 and HI-7e must equal HI-8.
(bhck4230 + bhck4093) eq bhck4301
HI-8 minus HI-9 must equal HI-10.
bhck4301 - bhck4302 eq bhck4300
Sum of HI-10 and HI-11 must equal HI-12.
(bhck4300 + bhck4320) eq bhckg104
HI-12 minus HI-13 must equal HI-14.
(bhckg104 - bhckg103) eq bhck4340
HI-A4 must equal HI-14.
bhct4340 eq bhck4340
HI-Mem3 must be less than or equal to the sum of HI- bhck4313 le (bhck4435 + bhck4436 + bhckf821 +
1a1a through HI-1b.
bhck4059 + bhck4065)
HI-Mem4 must be less than or equal to HI-1d3.
bhck4507 le bhck4060

FR Y-9C: CHK-1 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110630

HI

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
1278
HI-Mem9e
BHCKF186 For December, if HC-K4a is greater than or equal to
$2 million for any quarter of the preceding calendar
year, then sum of HI-Mem9a through HI-Mem9e
must equal HI-5c.

FRY9C

20080331

99991231

HI

Validity

1295

HI-Mem13

BHCKA530

HI-Mem13 must equal 1 (yes) or 0 (no).

bhcka530 eq 1 or bhcka530 eq 0

FRY9C

20080331

99991231

HI

Validity

1300

HI-Mem16

BHCKF228

HI-Mem16 must be less than or equal to HI-1a1a.

bhckf228 le bhck4435

FRY9C

20100331

99991231

No
Change
No
Change
Added

HI

Validity

0220

HI-Mem17c

BHCKJ321

bhckj321 eq (bhckj319 - bhckj320)

FRY9C

20080331

99991231

HI-A

Validity

1400

HI-A3

BHCKB508

FRY9C

20090331

99991231

No
Change
Revised

HI-Mem17c must equal HI-Mem17a minus HIMem17b.
Sum of HI-A1 and HI-A2 must equal HI-A3.

HI-A

Validity

1500

HI-A15

BHCT3210

FRY9C

20110331

99991231

Revised

HI-B

Validity

1600

HI-B(I)9A

BHCK4635

FRY9C

20110331

99991231

Revised

HI-B

Validity

1620

HI-B(I)9B

BHCK4605

FRY9C

20080331

99991231

HI-B

Validity

1730

HI-B(I)9B

BHCK4605

FRY9C

20080331

99991231

HI-B

Validity

1640

HI-B(I)Mem1A BHCK5409

FRY9C

20080331

99991231

HI-B

Validity

1660

HI-B(I)Mem1B BHCK5410

FRY9C

20080331

99991231

No
Change
No
Change
No
Change
No
Change

HI-B

Validity

1680

HI-B(I)Mem2A BHCK4652

FRY9C

20080331

99991231

No
Change

HI-B

Validity

1700

HI-B(I)Mem2B BHCK4662

FRY9C

20080331

99991231

HI-B

Validity

1750

HI-B(II)4

BHCK5523

FRY9C

20080331

99991231

No
Change
No
Change

HI-B

Validity

1790

HI-B(II)6

BHCKC233

Series

September 2013

Alg Edit Test
if (mm-q1 eq 12) and (bhck3401-q5 ge 2000 or
bhck3401-q6 ge 2000 or bhck3401-q7 ge 2000 or
bhck3401-q8 ge 2000) then (bhck8757 + bhck8758 +
bhck8759 + bhck8760 + bhckf186) eq bhcka220

(bhck3217 + bhckb507) eq bhckb508

Sum of HI-A3 through HI-A7, HI-A9, and HI-A12
through HI-A14 minus the sum of HI-A8, HI-A10, and
HI-A11 must equal HI-A15.

(bhckb508 + bhct4340 + bhck3577 + bhck3578 +
bhck3579 + bhck3580 + bhck4782 + bhck4356 +
bhckb511 + bhck4591 + bhck3581) - (bhck4783 +
bhck4598 + bhck4460) eq bhct3210
Sum of HI-B(I)1a1A through HI-B(I)8bA must equal HI- (bhckc891 + bhckc893 + bhck3584 + bhck5411 +
B(I)9A.
bhckc234 + bhckc235 + bhck3588 + bhckc895 +
bhckc897 + bhckb512 + bhck4653 + bhck4654 +
bhck4655 + bhck4645 + bhck4646 + bhckb514 +
bhckk129 + bhckk205 + bhck4643 + bhck4644 +
bhckf185 + bhckc880) eq bhck4635
Sum of HI-B(I)1a1B through HI-B(I)8bB must equal HI- (bhckc892 + bhckc894 + bhck3585 + bhck5412 +
B(I)9B.
bhckc217 + bhckc218 + bhck3589 + bhckc896 +
bhckc898 + bhckb513 + bhck4663 + bhck4664 +
bhck4665 + bhck4617 + bhck4618 + bhckb515 +
bhckk133 + bhckk206 + bhck4627 + bhck4628 +
bhckf187 + bhckf188) eq bhck4605
HI-B(II)2 must equal HI-B(I)9B.
bhct4605 eq bhck4605
HI-B(I)Mem1A must be less than or equal to the sum
of HI-B(I)4aA, HI-B(I)4bA, and HI-B(I)7A.
HI-B(I)Mem1B must be less than or equal to the sum
of HI-B(I)4aB, HI-B(I)4bB, and HI-B(I)7B.
HI-B(I)Mem2A must be less than or equal to the sum
of HI-B(I)1a1A through HI-B(I)1fA.

bhck5409 le (bhck4645 + bhck4646 + bhck4644)
bhck5410 le (bhck4617 + bhck4618 + bhck4628)

bhck4652 le (bhckc891 + bhckc893 + bhck3584 +
bhck5411 + bhckc234 + bhckc235 + bhck3588 +
bhckc895 + bhckc897 + bhckb512)
HI-B(I)Mem2B must be less than or equal to the sum bhck4662 le (bhckc892 + bhckc894 + bhck3585 +
of HI-B(I)1a1B through HI-B(I)1fB.
bhck5412 + bhckc217 + bhckc218 + bhck3589 +
bhckc896 + bhckc898 + bhckb513)
HI-B(II)3 must equal HI-B(I)9A minus HI-B(II)4.
bhckc079 eq (bhck4635 - bhck5523)
The sum of HI-B(II)1, HI-B(II)2, HI-B(II)5, and HI-B(II)6 (bhckb522 + bhct4605 + bhct4230 + bhckc233) minus the sum of HI-B(II)3 and HI-B(II)4 must equal HI- (bhckc079 + bhck5523) eq bhct3123
B(II)7.

FR Y-9C: CHK-2 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
4750
HI-C1aA
BHCKM708 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1aA must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm708 ne null

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Validity

FRY9C

20130331

99991231

Added

HI-C

Validity

4755

HI-C1aB

BHCKM709 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1aB must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm709 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4760

HI-C1aC

BHCKM710 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1aC must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm710 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4765

HI-C1aD

BHCKM711 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1aD must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm711 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4770

HI-C1aE

BHCKM712 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1aE must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm712 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4775

HI-C1aF

BHCKM713 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1aF must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm713 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4780

HI-C1bA

BHCKM714 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1bA must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm714 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4785

HI-C1bB

BHCKM715 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1bB must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm715 ne null

September 2013

FR Y-9C: CHK-3 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
4790
HI-C1bC
BHCKM716 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1bC must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm716 ne null

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Validity

FRY9C

20130331

99991231

Added

HI-C

Validity

4795

HI-C1bD

BHCKM717 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1bD must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm717 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4800

HI-C1bE

BHCKM719 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1bE must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm719 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4805

HI-C1bF

BHCKM720 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1bF must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm720 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4810

HI-C1cA

BHCKM721 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1cA must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm721 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4815

HI-C1cB

BHCKM722 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1cB must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm722 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4820

HI-C1cC

BHCKM723 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1cC must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm723 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4825

HI-C1cD

BHCKM724 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1cD must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm724 ne null

September 2013

FR Y-9C: CHK-4 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
4830
HI-C1cE
BHCKM725 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1cE must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm725 ne null

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Validity

FRY9C

20130331

99991231

Added

HI-C

Validity

4835

HI-C1cF

BHCKM726 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C1cF must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm726 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4840

HI-C2A

BHCKM727 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C2A must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm727 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4845

HI-C2B

BHCKM728 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C2B must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm728 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4850

HI-C2C

BHCKM729 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C2C must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm729 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4855

HI-C2D

BHCKM730 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C2D must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm730 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4860

HI-C2E

BHCKM731 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C2E must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm731 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4865

HI-C2F

BHCKM732 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C2F must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm732 ne null

September 2013

FR Y-9C: CHK-5 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
4870
HI-C3A
BHCKM733 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C3A must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm733 ne null

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Validity

FRY9C

20130331

99991231

Added

HI-C

Validity

4875

HI-C3B

BHCKM734 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C3B must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm734 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4880

HI-C3C

BHCKM735 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C3C must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm735 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4885

HI-C3D

BHCKM736 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C3D must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm736 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4890

HI-C3E

BHCKM737 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C3E must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm737 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4895

HI-C3F

BHCKM738 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C3F must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm738 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4900

HI-C4A

BHCKM739 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C4A must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm739 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4905

HI-C4B

BHCKM740 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C4B must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm740 ne null

September 2013

FR Y-9C: CHK-6 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
4910
HI-C4C
BHCKM741 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C4C must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm741 ne null

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Validity

FRY9C

20130331

99991231

Added

HI-C

Validity

4915

HI-C4D

BHCKM742 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C4D must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm742 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4920

HI-C4E

BHCKM743 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C4E must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm743 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4925

HI-C4F

BHCKM744 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C4F must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm744 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4930

HI-C5D

BHCKM745 If HC-12 (previous June) is greater than or equal to $1 if (((mm-q1 eq 03) and (bhck2170-q4 ge 1000000)) or
billion, then HI-C5D must not be null.
((mm-q1 eq 06) and (bhck2170-q5 ge 1000000)) or
((mm-q1 eq 09) and (bhck2170-q6 ge 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 ge 1000000))) then
bhckm745 ne null

FRY9C

20130331

99991231

Added

HI-C

Validity

4935

HI-C6A

BHCKM746 Sum of HI-C1aA through HI-C4A must equal HI-C6A.

FRY9C

20130331

99991231

Added

HI-C

Validity

4940

HI-C6B

BHCKM747 Sum of HI-C1aB through HI-C4B must equal HI-C6B.

FRY9C

20130331

99991231

Added

HI-C

Validity

4945

HI-C6C

BHCKM748 Sum of HI-C1aC through HI-C4C must equal HI-C6C.

FRY9C

20130331

99991231

Added

HI-C

Validity

4950

HI-C6D

BHCKM749 Sum of HI-C1aD through HI-C5D must equal HI-C6D.

FRY9C

20130331

99991231

Added

HI-C

Validity

4965

HI-C6E

BHCKM750 Sum of HI-C1aE through HI-C4E must equal HI-C6E.

FRY9C

20130331

99991231

Added

HI-C

Validity

4985

HI-C6E

BHCKM750

FRY9C

20130331

99991231

Added

HI-C

Validity

4987

HI-C6E

BHCKM750

FRY9C

20130331

99991231

Added

HI-C

Validity

4989

HI-C6F

BHCKM751

FRY9C

20130331

99991231

Added

HI-C

Validity

4980

HI-C6F

BHCKM751

September 2013

(bhckm708 + bhckm714 + bhckm721 + bhckm727 +
bhckm733 + bhckm739) eq bhckm746
(bhckm709 + bhckm715 + bhckm722 + bhckm728 +
bhckm734 + bhckm740) eq bhckm747
(bhckm710 + bhckm716 + bhckm723 + bhckm729 +
bhckm735 + bhckm741) eq bhckm748
(bhckm711 + bhckm717 + bhckm724 + bhckm730 +
bhckm736 + bhckm742 + bhckm745) eq bhckm749

(bhckm712 + bhckm719 + bhckm725 + bhckm731 +
bhckm737 + bhckm743) eq bhckm750
If HI-C6A, HI-C6C and HI-C6E are not null, then HC-4B if bhckm746 ne null and bhckm748 ne null and
must equal the sum of HC-Q4A, HI-C6A, HI-C6C and HI- bhckm750 ne null then bhckb528 eq (bhckg488 +
C6E.
bhckm746 + bhckm748 + bhckm750)
If HI-C6E is not equal to null, then HC-CM5B must
if bhckm750 ne null then bhckc780 eq bhckm750
equal HI-C6E.
If HI-C6F is not equal to null, then HI-B(II)M4 must
if bhckm751 ne null then bhckc781 eq bhckm751
equal HI-C6F.
Sum of HI-C1aF through HI-C4F must equal HI-C6F.
(bhckm713 + bhckm720 + bhckm726 + bhckm732 +
bhckm738 + bhckm744) eq bhckm751

FR Y-9C: CHK-7 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Validity

FRY9C

20080331

99991231

HC-B

Validity

FRY9C

20121231

99991231

No
Change
Revised

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
4990
HI-C6F
BHCKM751 If HI-C6B, HI-C6D, and HI-C6F are not equal to null,
then HC-4C must equal the sum of HI-C6B, HI-C6D,
and HI-C6F.
2200
HC-2a
BHCK1754 HC-B8A must equal HC-2a.

HC-R

Validity

3730

HC-2a

BHCK1754

For BHCs and SHCs only, HC-R35A must equal HC-2a. for BHCs and SHCs only bhcx1754 eq bhck1754

FRY9C

20080331

99991231

HC-B

Validity

2235

HC-2b

BHCK1773

HC-B8D must equal HC-2b.

FRY9C

20121231

99991231

No
Change
Revised

HC-R

Validity

3755

HC-2b

BHCK1773

For BHCs and SHCs only, HC-R36A must equal HC-2b. for BHCs and SHCs only bhcx1773 eq bhck1773

FRY9C

20121231

99991231

Revised

HC-R

Validity

3810

HC-4a

BHCK5369

For BHCs and SHCs only, HC-R38A must equal HC-4a. for BHCs and SHCs only bhct5369 eq bhck5369

FRY9C

20121231

99991231

Revised

HC-R

Validity

3835

HC-4b

BHCKB528

For BHCs and SHCs only, HC-R39A must equal HC-4b. for BHCs and SHCs only bhctb528 eq bhckb528

FRY9C

20080331

99991231

HC

Validity

2025

HC-4c

BHCK3123

HI-B(II)7 must equal HC-4c.

FRY9C

20121231

99991231

No
Change
Revised

HC-R

Validity

3860

HC-4c

BHCK3123

For BHCs and SHCs only, HC-R40A must equal HC-4c. for BHCs and SHCs only bhcx3123 eq bhck3123

FRY9C

20080331

99991231

HC

Validity

2050

HC-4d

BHCKB529

HC-4b minus HC-4c must equal HC-4d.

(bhckb528 - bhck3123) eq bhckb529

FRY9C

20090331

99991231

No
Change
Revised

HC-D

Validity

2489

HC-5

BHCK3545

if bhct3545 ne null then bhct3545 eq bhck3545

FRY9C

20121231

99991231

Revised

HC-R

Validity

3885

HC-5

BHCK3545

If HC-D12A is not equal to null, then HC-D12A must
equal HC-5.
For BHCs and SHCs only, HC-R41A must equal HC-5.

FRY9C

20090630

99991231

Revised

HC

Validity

3040

HC-7

BHCK2150

HC-M13 must equal HC-7.

bhct2150 eq bhck2150

FRY9C

20080331

99991231

HC-M

Validity

3020

HC-10b

BHCK0426

HC-M12d must equal HC-10b.

bhct0426 eq bhck0426

FRY9C

20080331

99991231

HC-F

Validity

2655

HC-11

BHCK2160

HC-F7 must equal HC-11.

bhct2160 eq bhck2160

FRY9C

20090630

99991231

No
Change
No
Change
Revised

HC

Validity

2070

HC-12

BHCK2170

FRY9C

20080331

99991231

HC

Validity

2080

HC-12

BHCK2170

FRY9C

20121231

99991231

No
Change
Revised

Sum of HC-1a through HC-4a and HC-4d through HC- (bhck0081 + bhck0395 + bhck0397 + bhck1754 +
11 must equal HC-12.
bhck1773 + bhdmb987 + bhckb989 + bhck5369 +
bhckb529 + bhck3545 + bhck2145 + bhck2150 +
bhck2130 + bhck3656 + bhck3163 + bhck0426 +
bhck2160) eq bhck2170
HC-12 must be greater than zero.
bhck2170 gt 0

HC-R

Validity

3945

HC-12

BHCK2170

For BHCs and SHCs only, HC-R43A must equal HC-12. for BHCs and SHCs only bhct2170 eq bhck2170

FRY9C

20090331

99991231

Revised

HC-D

Validity

2524

HC-15

BHCK3548

if bhct3548 ne null then bhct3548 eq bhck3548

FRY9C

20080331

99991231

HC-M

Validity

3060

HC-16

BHCK3190

FRY9C

20080331

99991231

HC-G

Validity

2695

HC-20

BHCK2750

HC-G5 must equal HC-20.

bhct2750 eq bhck2750

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

If HC-D15A is not equal to null, then HC-D15A must
equal HC-15.
HC-M14d must equal HC-16.

HC

Validity

2110

HC-21

BHCK2948

Sum of HC-13a1 through HC-20 must equal HC-21.

FRY9C

20090331

99991231

Revised

HC

Validity

2125

HC-27a

BHCK3210

Sum of HC-23 through HC-26c must equal HC-27a.

(bhdm6631 + bhdm6636 + bhfn6631 + bhfn6636 +
bhdmb993 + bhckb995 + bhck3548 + bhck3190 +
bhck4062 + bhckc699 + bhck2750) eq bhck2948
(bhck3283 + bhck3230 + bhck3240 + bhck3247 +
bhckb530 + bhcka130) eq bhck3210

Series

September 2013

Alg Edit Test
if bhckm747 ne null and bhckm749 ne null and
bhckm751 ne null then bhck3123 eq (bhckm747 +
bhckm749 + bhckm751)
bhct1754 eq bhck1754

bhct1773 eq bhck1773

bhct3123 eq bhck3123

for BHCs and SHCs only bhcx3545 eq bhck3545

bhct3190 eq bhck3190

FR Y-9C: CHK-8 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End
Date
99991231
99991231

Edit
Change
Revised
Revised

Schedule

Edit Type

FRY9C
FRY9C

Effective
Start Date
20090331
20121231

HC
HC-R

Validity
Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
2127
HC-27a
BHCK3210 HI-A15 must equal HC-27a.
3490
HC-27a
BHCK3210 For BHCs and SHCs only, HC-R1 must equal HC-27a.

FRY9C
FRY9C

20090331
20080331

99991231
99991231

HC
HC

Validity
Validity

2135
2145

HC-29
HC-29

BHCK3300
BHCK3300

Sum of HC-21 and HC-28 must equal HC-29.
HC-29 must equal HC-12.

(bhck2948 + bhckg105) eq bhck3300
bhck3300 eq bhck2170

FRY9C

20080331

99991231

HC

Validity

2150

HC-Mem1

BHCKC884

FRY9C

20080331

99991231

Revised
No
Change
No
Change
No
Change

HC

Validity

2155

HC-Mem1

BHCKC884

For December, HC-Mem1 must equal "1" (yes) or "0"
(no).
If HC-Mem1 is equal "1" (yes), then HC-Mem2a(1)
through HC-Mem2b(2) must not equal null.

if (mm-q1 eq 12) then (bhckc884 eq 1 or bhckc884 eq
0)
if (bhckc884 eq 1) then (textc703 ne null and textc708
ne null and textc714 ne null and textc715 ne null and
textc704 ne null and textc705 ne null)

FRY9C

20090630

99991231

Added

HC-B

Validity

0152

HC-B5aA

BHCKC026

If HC-12 (previous June) is greater than $1 billion,
if (((mm-q1 eq 03) and (bhck2170-q4 gt 1000000)) or
then HC-B5aA must equal sum of HC-BM5aA through ((mm-q1 eq 06) and (bhck2170-q5 gt 1000000)) or
HC-BM5fA.
((mm-q1 eq 09) and (bhck2170-q6 gt 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 gt 1000000))) then
bhckc026 eq (bhckb838 + bhckb842 + bhckb846 +
bhckb850 + bhckb854 + bhckb858)

FRY9C

20090630

99991231

Added

HC-B

Validity

0153

HC-B5aB

BHCKC988

If HC-12 (previous June) is greater than $1 billion,
if (((mm-q1 eq 03) and (bhck2170-q4 gt 1000000)) or
then HC-B5aB must equal sum of HC-BM5aB through ((mm-q1 eq 06) and (bhck2170-q5 gt 1000000)) or
HC-BM5fB.
((mm-q1 eq 09) and (bhck2170-q6 gt 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 gt 1000000))) then
bhckc988 eq (bhckb839 + bhckb843 + bhckb847 +
bhckb851 + bhckb855 + bhckb859)

FRY9C

20090630

99991231

Added

HC-B

Validity

0154

HC-B5aC

BHCKC989

If HC-12 (previous June) is greater than $1 billion,
if (((mm-q1 eq 03) and (bhck2170-q4 gt 1000000)) or
then HC-B5aC must equal sum of HC-BM5aC through ((mm-q1 eq 06) and (bhck2170-q5 gt 1000000)) or
HC-BM5fC.
((mm-q1 eq 09) and (bhck2170-q6 gt 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 gt 1000000))) then
bhckc989 eq (bhckb840 + bhckb844 + bhckb848 +
bhckb852 + bhckb856 + bhckb860)

FRY9C

20090630

99991231

Added

HC-B

Validity

0155

HC-B5aD

BHCKC027

If HC-12 (previous June) is greater than $1 billion,
if (((mm-q1 eq 03) and (bhck2170-q4 gt 1000000)) or
then HC-B5aD must equal sum of HC-BM5aD through ((mm-q1 eq 06) and (bhck2170-q5 gt 1000000)) or
HC-BM5fD.
((mm-q1 eq 09) and (bhck2170-q6 gt 1000000)) or
((mm-q1 eq 12) and (bhck2170-q7 gt 1000000))) then
bhckc027 eq (bhckb841 + bhckb845 + bhckb849 +
bhckb853 + bhckb857 + bhckb861)

FRY9C

20110331

99991231

Revised

HC-B

Validity

2175

HC-B8A

BHCT1754

Sum of HC-B1A through HC-B6bA must equal HC-B8A. (bhck0211 + bhck1289 + bhck1294 + bhck8496 +
bhckg300 + bhckg304 + bhckg308 + bhckg312 +
bhckg316 + bhckg320 + bhckk142 + bhckk146 +
bhckk150 + bhckk154 + bhckc026 + bhckg336 +
bhckg340 + bhckg344 + bhck1737 + bhck1742) eq
bhct1754

Series

September 2013

Alg Edit Test
bhct3210 eq bhck3210
for BHCs and SHCs only bhcx3210 eq bhck3210

FR Y-9C: CHK-9 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-B

Validity

FRY9C

20110331

99991231

Revised

HC-B

Validity

FRY9C

20110331

99991231

Revised

HC-B

Validity

FRY9C

20080331

99991231

HC-B

Validity

FRY9C

20110331

99991231

No
Change
Revised

HC-B

Validity

FRY9C

20090630

99991231

Revised

HC-B

Validity

FRY9C

20090630

99991231

Revised

HC-B

Validity

FRY9C

20090630

99991231

Added

HC-B

Validity

FRY9C

20090630

99991231

Added

HC-B

Validity

FRY9C

20090630

99991231

Added

HC-B

Validity

September 2013

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
2215
HC-B8B
BHCK1771 Sum of HC-B1B through HC-B6bB must equal HC-B8B. (bhck0213 + bhck1290 + bhck1295 + bhck8497 +
bhckg301 + bhckg305 + bhckg309 + bhckg313 +
bhckg317 + bhckg321 + bhckk143 + bhckk147 +
bhckk151 + bhckk155 + bhckc988 + bhckg337 +
bhckg341 + bhckg345 + bhck1738 + bhck1743) eq
bhck1771
2225
HC-B8C
BHCK1772 Sum of HC-B1C through HC-B7C must equal HC-B8C. (bhck1286 + bhck1291 + bhck1297 + bhck8498 +
bhckg302 + bhckg306 + bhckg310 + bhckg314 +
bhckg318 + bhckg322 + bhckk144 + bhckk148 +
bhckk152 + bhckk156 + bhckc989 + bhckg338 +
bhckg342 + bhckg346 + bhck1739 + bhck1744 +
bhcka510) eq bhck1772
2185
HC-B8D
BHCT1773 Sum of HC-B1D through HC-B7D must equal HC-B8D. (bhck1287 + bhck1293 + bhck1298 + bhck8499 +
bhckg303 + bhckg307 + bhckg311 + bhckg315 +
bhckg319 + bhckg323 + bhckk145 + bhckk149 +
bhckk153 + bhckk157 + bhckc027 + bhckg339 +
bhckg343 + bhckg347 + bhck1741 + bhck1746 +
bhcka511) eq bhct1773
2240
HC-BM1
BHCK0416 HC-BM1 must be less than or equal to the sum of HC- bhck0416 le (bhck1754 + bhck1773)
2a and HC-2b.
2250
HC-BM2c
BHCK0387 If HC-N9C is equal to zero, then the sum of HC-BM2a if bhck3507 eq 0 then (bhck0383 + bhck0384 +
through HC-BM2c must be equal to the sum of HCbhck0387) eq ((bhck0211 + bhck1289 + bhck1294 +
B1A through HC-B6bA and HC-B1D through HC-B6bD. bhck8496 + bhckg300 + bhckg304 + bhckg308 +
bhckg312 + bhckg316 + bhckg320 + bhckk142 +
bhckk146 + bhckk150 + bhckk154 + bhckc026 +
bhckg336 + bhckg340 + bhckg344 + bhck1737 +
bhck1742) + (bhck1287 + bhck1293 + bhck1298 +
bhck8499 + bhckg303 + bhckg307 + bhckg311 +
bhckg315 + bhckg319 + bhckg323 + bhckk145 +
bhckk149 + bhckk153 + bhckk157 + bhckc027 +
bhckg339 + bhckg343 + bhckg347 + bhck1741 +
bhck1746))
2260
HC-BM4a
BHCK8782 HC-BM4a must be less than or equal to the sum of HC- bhck8782 le (bhck1289 + bhck1294 + bhck8496 +
B2aA through HC-B3A, HC-B5aA through HC-B6bA, HC- bhckc026 + bhckg336 + bhckg340 + bhckg344 +
B2aC through HC-B3C, and HC-B5aC through HCbhck1737 + bhck1742 + bhck1291 + bhck1297 +
B6bC.
bhck8498 + bhckc989 + bhckg338 + bhckg342 +
bhckg346 + bhck1739 + bhck1744)
2270
HC-BM4b
BHCK8783 HC-BM4b must be less than or equal to the sum of HC- bhck8783 le (bhck1290 + bhck1295 + bhck8497 +
B2aB through HC-B3B, HC-B5aB through HC-B6bB, HC- bhckc988 + bhckg337 + bhckg341 + bhckg345 +
B2aD through HC-B3D, and HC-B5aD through HCbhck1738 + bhck1743 + bhck1293 + bhck1298 +
B6bD.
bhck8499 + bhckc027 + bhckg339 + bhckg343 +
bhckg347 + bhck1741 + bhck1746)
0156
HC-BM6gA
BHCKG372 Sum of HC-BM6aA through HC-BM6gA must equal
(bhckg348 + bhckg352 + bhckg356 + bhckg360 +
the sum of HC-B5b1A through HC-B5b3A.
bhckg364 + bhckg368 + bhckg372) eq (bhckg336 +
bhckg340 + bhckg344)
0157
HC-BM6gB
BHCKG373 Sum of HC-BM6aB through HC-BM6gB must equal the (bhckg349 + bhckg353 + bhckg357 + bhckg361 +
sum of HC-B5b1B through HC-B5b3B.
bhckg365 + bhckg369 + bhckg373) eq (bhckg337 +
bhckg341 + bhckg345)
0158
HC-BM6gC
BHCKG374 Sum of HC-BM6aC through HC-BM6gC must equal the (bhckg350 + bhckg354 + bhckg358 + bhckg362 +
sum of HC-B5b1C through HC-B5b3C.
bhckg366 + bhckg370 + bhckg374) eq (bhckg338 +
bhckg342 + bhckg346)

FR Y-9C: CHK-10 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0159
HC-BM6gD
BHCKG375 Sum of HC-BM6aD through HC-BM6gD must equal
the sum of HC-B5b1D through HC-B5b3D.

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

HC-B

Validity

FRY9C

20110331

99991231

Added

HC-C

Validity

0309

HC-C1a1B

FRY9C

20110331

99991231

Added

HC-C

Validity

0310

HC-C1a2B

FRY9C

20110331

99991231

Added

HC-C

Validity

0420

HC-C1bB

FRY9C

20110331

99991231

Added

HC-C

Validity

0311

HC-C1c2bB

FRY9C

20110331

99991231

Added

HC-C

Validity

0312

HC-C1dB

FRY9C

20110331

99991231

Added

HC-C

Validity

0313

HC-C1e1B

FRY9C

20110331

99991231

Added

HC-C

Validity

0314

HC-C1e2B

FRY9C

20080331

99991231

No
Change

HC-C

Validity

2275

HC-C1e2B

FRY9C

20110331

99991231

Added

HC-C

Validity

0421

HC-C2bA

FRY9C

20080331

99991231

HC-C

Validity

2285

HC-C2bA

FRY9C

20110331

99991231

No
Change
Added

HC-C

Validity

0422

HC-C3A

FRY9C

20080331

99991231

HC-C

Validity

2300

HC-C3B

FRY9C

20110331

99991231

No
Change
Added

Sum of HC-CM1f2 and HC-N2aA through HC-N2bC
must be less than or equal to the sum of HC-C2aA and
HC-C2bA.
BHCK1296 HC-C2B must be less than or equal to the sum of HCC2aA and HC-C2bA.
BHCK1590 Sum of HC-CM1f3 and HC-N3A through HC-N3C must (bhckk168 + bhck1594 + bhck1597 + bhck1583) le
be less than or equal to HC-C3A.
bhck1590
BHDM1590 HC-C3B must be less than or equal to HC-C3A.
bhdm1590 le bhck1590

HC-C

Validity

0315

HC-C4bA

BHCK1764

FRY9C

20080331

99991231

HC-C

Validity

2315

HC-C4bA

FRY9C

20110331

99991231

No
Change
Added

HC-C

Validity

0423

HC-C6aA

FRY9C

20110331

99991231

Added

HC-C

Validity

0416

HC-C6cA

FRY9C

20110331

99991231

Revised

HC-C

Validity

2325

HC-C6dA

FRY9C

20110331

99991231

Added

HC-C

Validity

0417

HC-C6dA

FRY9C

20110331

99991231

Added

HC-C

Validity

0418

HC-C7A

FRY9C

20080331

99991231

HC-C

Validity

2333

FRY9C

20100331

99991231

No
Change
Added

HC-C

Validity

2335

September 2013

BHCKF158

Sum of HC-CM1a1 and HC-N1a1A through HC-N1a1C
must be less than or equal to HC-C1a1B.
BHCKF159 Sum of HC-CM1a2 and HC-N1a2A through HC-N1a2C
must be less than or equal to HC-C1a2B.
BHDM1420 Sum of HC-CM1f1 and HC-N1bA through HC-N1bC
must be less than or equal to HC-C1bB.
BHDM5368 Sum of HC-CM1b and HC-N1c1A through HC-N1c2bC
must be less than or equal to the sum of HC-C1c1B
through HC-C1c2bB.
BHDM1460 Sum of HC-CM1c and HC-N1dA through HC-N1dC
must be less than or equal to HC-C1dB.
BHCKF160 Sum of HC-CM1d1 and HC-N1e1A through HC-N1e1C
must be less than or equal to HC-C1e1B.
BHCKF161 Sum of HC-CM1d2 and HC-N1e2A through HC-N1e2C
must be less than or equal to HC-C1e2B.
BHCKF161 Sum of HC-C1a1B through HC-C1e2B must be less
than or equal to HC-C1A.
BHCK1296

Alg Edit Test
(bhckg351 + bhckg355 + bhckg359 + bhckg363 +
bhckg367 + bhckg371 + bhckg375) eq (bhckg339 +
bhckg343 + bhckg347)
(bhdmk158 + bhckf172 + bhckf174 + bhckf176) le
bhckf158
(bhdmk159 + bhckf173 + bhckf175 + bhckf177) le
bhckf159
(bhdmk166 + bhck3493 + bhck3494 + bhck3495) le
bhdm1420
(bhdmf576 + bhck5398 + bhck5399 + bhck5400 +
bhckc236 + bhckc237 + bhckc229 + bhckc238 +
bhckc239 + bhckc230) le (bhdm1797 + bhdm5367 +
bhdm5368)
(bhdmk160 + bhck3499 + bhck3500 + bhck3501) le
bhdm1460
(bhdmk161 + bhckf178 + bhckf180 + bhckf182) le
bhckf160
(bhdmk162 + bhckf179 + bhckf181 + bhckf183) le
bhckf161
(bhckf158 + bhckf159 + bhdm1420 + bhdm1797 +
bhdm5367 + bhdm5368 + bhdm1460 + bhckf160 +
bhckf161) le bhck1410
(bhckk167 + bhck5377 + bhck5378 + bhck5379 +
bhck5380 + bhck5381 + bhck5382) le (bhck1292 +
bhck1296)
bhdm1288 le (bhck1292 + bhck1296)

(bhckk163 + bhckk164 + bhck1606 + bhck1607 +
bhck1608) le (bhck1763 + bhck1764)

HC-C7B

Sum of HC-CM1e1, HC-CM1e2 and HC-N4A through
HC-N4C must be less than or equal to the sum of HCC4aA and HC-C4bA.
BHCK1764 HC-C4B must be less than or equal to the sum of HCC4aA and HC-C4bA.
BHCKB538 Sum of HC-CM1f4a and HC-N5aA through HC-N5aC
must be less than or equal to HC-C6aA.
BHCKK137 Sum of HC-CM1f4b and HC-N5bA through HC-N5bC
must be less than or equal to HC-C6cA.
BHCKK207 HC-C6B must be less than or equal to the sum of HCC6aA, HC-C6bA, HC-C6cA and HC-C6dA.
BHCKK207 Sum of HC-CM1f4c and HC-N5cA through HC-N5cC
must be less than or equal to the sum of HC-C6bA
and HC-C6dA.
BHCK2081 Sum of HC-CM1f5 and HC-N6A through HC-N6C must
be less than or equal to HC-C7A.
BHDM2081 HC-C7B must be less than or equal to HC-C7A.

HC-C9aB

BHDMJ454

bhdmj454 le bhckj454

HC-C9aB must be less than or equal to HC-C9aA.

bhdm1766 le (bhck1763 + bhck1764)
(bhckk098 + bhckb575 + bhckb576 + bhckb577) le
bhckb538
(bhckk203 + bhckk213 + bhckk214 + bhckk215) le
bhckk137
bhdm1975 le (bhckb538 + bhckb539 + bhckk137 +
bhckk207)
(bhckk204 + bhckk216 + bhckk217 + bhckk218) le
(bhckb539 + bhckk207)
(bhckk212 + bhck5389 + bhck5390 + bhck5391) le
bhck2081
bhdm2081 le bhck2081

FR Y-9C: CHK-11 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20100331

HC-C

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
2337
HC-C9b1B
BHDM1545 HC-C9b1B must be less than or equal to HC-C9b1A.

FRY9C

20100331

99991231

Revised

HC-C

Validity

2340

HC-C9b2B

BHDMJ451

HC-C9b2B must be less than or equal to HC-C9b2A.

FRY9C

20110331

99991231

Added

HC-C

Validity

0316

HC-C9b2A

BHCKJ451

Sum of HC-CM1f, HC-N1bA through HC-N1bC, HCN1fA through HC-N3C, HC-N5aA through HC-N7C
must be less than or equal to the sum of HC-C1A, HCC2aA through HC-C3A, HC-C6aA through HC-C7A and
HC-C9aA through HC-C9b2A minus the sum of HCC1a1B, HC-C1a2B and HC-C1c1B through HC-C1e2B.

FRY9C

20110331

99991231

Added

HC-C

Validity

0419

HC-C9b2A

BHCKJ451

FRY9C

20080331

99991231

HC-C

Validity

2360

HC-C10bA

BHCKF163

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Validity

2370

HC-C11A

FRY9C

20080331

99991231

HC-C

Validity

2380

HC-C11B

FRY9C

20080331

99991231

HC-C

Validity

2395

HC-C12A

BHCK2122

FRY9C

20100331

99991231

No
Change
No
Change
Revised

HC-C10B must be less than or equal to the sum of HC- bhdm2165 le (bhckf162 + bhckf163)
C10aA and HC-C10bA.
BHCK2123 Sum of HC-C1A through HC-C10bA minus HC-C11A
(bhck1410 + bhck1292 + bhck1296 + bhck1590 +
must equal HC-C12A.
bhck1763 + bhck1764 + bhckb538 + bhckb539 +
bhckk137 + bhckk207 + bhck2081 + bhckj454 +
bhck1545 + bhckj451 + bhckf162 + bhckf163) bhck2123 eq bhck2122
BHDM2123 HC-C11B must be less than or equal to HC-C11A.
bhdm2123 le bhck2123

HC-C

Validity

2410

HC-C12B

BHDM2122 Sum of HC-C1a1B through HC-C10B minus HC-C11B
must equal HC-C12B.

(bhckf158 + bhckf159 + bhdm1420 + bhdm1797 +
bhdm5367 + bhdm5368 + bhdm1460 + bhckf160 +
bhckf161 + bhdm1288 + bhdm1590 + bhdm1766 +
bhdm1975 + bhdm2081 + bhdmj454 + bhdm1545 +
bhdmj451 + bhdm2165) - bhdm2123 eq bhdm2122

FRY9C

20080331

99991231

HC-C

Validity

2420

HC-C12B

BHDM2122 HC-C12B must be less than or equal to HC-C12A.

bhdm2122 le bhck2122

FRY9C

20110331

99991231

No
Change
Added

HC-C

Validity

0347

HC-CM1a1

BHDMK158 HC-CM1a1 must be less than or equal to HC-C1a1B

bhdmk158 le bhckf158

FRY9C

20110331

99991231

Added

HC-C

Validity

0348

HC-CM1a2

BHDMK159 HC-CM1a2 must be less than or equal to HC-C1a2B

bhdmk159 le bhckf159

FRY9C

20110331

99991231

Added

HC-C

Validity

0349

HC-CM1b

FRY9C

20110331

99991231

Added

HC-C

Validity

0350

HC-CM1c

BHDMF576 HC-CM1b must be less than or equal to the sum of HC- bhdmf576 le (bhdm1797 + bhdm5367 + bhdm5368)
C1c1B through HC-C1c2bB
BHDMK160 HC-CM1c must be less than or equal to HC-C1dB
bhdmk160 le bhdm1460

Series

September 2013

Alg Edit Test
bhdm1545 le bhck1545
bhdmj451 le bhckj451

(bhckk165 + bhck3493 + bhck3494 + bhck3495 +
bhckb572 + bhckb573 + bhckb574 + bhck5377 +
bhck5378 + bhck5379 + bhck5380 + bhck5381 +
bhck5382 + bhck1594 + bhck1597 + bhck1583 +
bhckb575 + bhckb576 + bhckb577 + bhckk213 +
bhckk214 + bhckk215 + bhckk216 + bhckk217 +
bhckk218 + bhck5389 + bhck5390 + bhck5391 +
bhck5459 + bhck5460 + bhck5461) le ((bhck1410 +
bhck1292 + bhck1296 + bhck1590 + bhckb538 +
bhckb539 + bhckk137 + bhckk207 + bhck2081 +
bhckj454 + bhck1545 + bhckj451) - (bhckf158 +
bhckf159 + bhdm1797 + bhdm5367 + bhdm5368 +
bhdm1460 + bhckf160 + bhckf161))
Sum of HC-CM1f6, HC-N1fA through HC-N1fC, and HC- (bhckk267 + bhckb572 + bhckb573 + bhckb574 +
N7A through HC-N7C must be less than or equal to
bhck5459 + bhck5460 + bhck5461) le ((bhck1410 +
the sum of HC-C1A, and HC-C9aA through HC-C9b2A bhckj454 + bhck1545 + bhckj451) - (bhckf158 +
minus the sum of HC-C1a1B through HC-C1e2B.
bhckf159 + bhdm1420 + bhdm1797 + bhdm5367 +
bhdm5368 + bhdm1460 + bhckf160 + bhckf161))

HC-C12A must equal the sum of HC-4a and HC-4b.

bhck2122 eq (bhck5369 + bhckb528)

FR Y-9C: CHK-12 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-C

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0351
HC-CM1d1
BHDMK161 HC-CM1d1 must be less than or equal to HC-C1e1B

FRY9C

20110331

99991231

Added

HC-C

Validity

0352

HC-CM1d2

BHDMK162 HC-CM1d2 must be less than or equal to HC-C1e2B

bhdmk162 le bhckf161

FRY9C

20110331

99991231

Added

HC-C

Validity

0353

HC-CM1e1

BHCKK163

HC-CM1e1 must be less than or equal to HC-C4aA

bhckk163 le bhck1763

FRY9C

20110331

99991231

Added

HC-C

Validity

0354

HC-CM1e2

BHCKK164

HC-CM1e2 must be less than or equal to HC-C4bA

bhckk164 le bhck1764

FRY9C

20110331

99991231

Revised

HC-C

Validity

2430

HC-CM1f

BHCKK165

HC-CM1f must be less than or equal to the sum of HCC1A, HC-C2aA through HC-C3A, HC-C6aA through HCC7A and HC-C9aA through HC-C9b2A minus the sum
of HC-C1a1B, HC-C1a2B and HC-C1c1B through HCC1e2B.

FRY9C

20110331

99991231

Added

HC-C

Validity

0356

HC-CM1f1

BHDMK166 HC-CM1f1 must be less than or equal to HC-C1bB.

bhckk165 le ((bhck1410 + bhck1292 + bhck1296 +
bhck1590 + bhckb538 + bhckb539 + bhckk137 +
bhckk207 + bhck2081 + bhckj454 + bhck1545 +
bhckj451) - (bhckf158 + bhckf159 + bhdm1797 +
bhdm5367 + bhdm5368 + bhdm1460 + bhckf160 +
bhckf161))
bhdmk166 le bhdm1420

FRY9C

20110331

99991231

Added

HC-C

Validity

0357

HC-CM1f2

BHCKK167

bhckk167 le (bhck1292 + bhck1296)

FRY9C

20110331

99991231

Added

HC-C

Validity

0358

HC-CM1f3

BHCKK168

HC-CM1f2 must be less than or equal to the sum of
HC-C2aA and HC-C2bA.
HC-CM1f3 must be less than or equal to HC-C3A.

FRY9C

20110331

99991231

Added

HC-C

Validity

0359

HC-CM1f4a

BHCKK098

HC-CM1f4a must be less than or equal to HC-C6aA.

bhckk098 le bhckb538

FRY9C

20110331

99991231

Added

HC-C

Validity

0360

HC-CM1f4b

BHCKK203

HC-CM1f4b must be less than or equal to HC-C6cA.

bhckk203 le bhckk137

FRY9C

20110331

99991231

Added

HC-C

Validity

0361

HC-CM1f4c

BHCKK204

bhckk204 le (bhckb539 + bhckk207)

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Added
Added

HC-C
HC-C

Validity
Validity

0362
0355

HC-CM1f5
HC-CM1f6

BHCKK212
BHCKK267

HC-CM1f4c must be less than or equal to the sum of
HC-C6bA and HC-C6dA.
HC-CM1f5 must be less than or equal to HC-C7A.
Sum of HC-CM1f1 through HC-CM1f6 must be less
than or equal to HC-CM1f.

FRY9C

20110331

99991231

Added

HC-C

Validity

0363

HC-CM1f6

BHCKK267

FRY9C

20130930

99991231

Revised

HC-C

Validity

2440

HC-CM2

BHCK2746

FRY9C

20080331

99991231

HC-C

Validity

2455

HC-CM3

BHCKB837

HC-CM3 must be less than or equal to HC-C1A.

bhckb837 le bhck1410

FRY9C

20080331

99991231

HC-C

Validity

2460

HC-CM4

BHCKC391

HC-CM4 must be less than or equal to HC-C6aA.

bhckc391 le bhckb538

FRY9C

20080331

99991231

HC-C

Validity

2465

HC-CM6a

BHCKF230

FRY9C

20080331

99991231

No
Change
No
Change
No
Change
No
Change

HC-C

Validity

0101

HC-CM10a5B

FRY9C

20080331

99991231

HC-C

Validity

0102

HC-CM10bB

FRY9C

20080331

99991231

HC-C

Validity

0103

HC-CM10c1B

FRY9C

20080331

99991231

HC-C

Validity

0104

HC-CM10c2B

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
Revised

HC-C

Validity

0105

HC-CM10c3B

Series

September 2013

Alg Edit Test
bhdmk161 le bhckf160

bhckk168 le bhck1590

bhckk212 le bhck2081
(bhdmk166 + bhckk167 + bhckk168 + bhckk098 +
bhckk203 + bhckk204 + bhckk212 + bhckk267) le
bhckk165
HC-CM1f6 must be less than or equal to the sum of
bhckk267 le ((bhck1410 + bhckj454 + bhck1545 +
HC-C1A, and HC-C9aA through HC-C9b2A minus the bhckj451) - (bhckf158 + bhckf159 + bhdm1420 +
sum of HC-C1a1B through HC-C1e2B.
bhdm1797 + bhdm5367 + bhdm5368 + bhdm1460 +
bhckf160 + bhckf161))
HC-CM2 must be less than or equal to the sum of HC- bhck2746 le (bhck1763 + bhck1764 + bhckj454 +
C4aA, HC-C4bA, HC-C9aA, HC-C9b1A and HC-C9b2A. bhck1545 + bhckj451)

HC-CM6a must be less than or equal to the sum of HC- bhckf230 le (bhdm5367 + bhdm5368)
C1c2aB and HC-C1c2bB.
BHDMF584 HC-CM10aA must be greater than or equal to the sum bhckf608 ge (bhdmf578 + bhdmf579 + bhdmf580 +
of HC-CM10a1B through HC-CM10a5B.
bhdmf581 + bhdmf582 + bhdmf583 + bhdmf584)
BHDMF585 HC-CM10bA must be greater than or equal to HCCM10bB.
BHDMF586 HC-CM10c1A must be greater than or equal to HCCM10c1B.
BHDMF587 HC-CM10c2A must be greater than or equal to HCCM10c2B.
BHDMK196 HC-CM10c3A must be greater than or equal to HCCM10c3B.

bhckf585 ge bhdmf585
bhckf586 ge bhdmf586
bhckf587 ge bhdmf587
bhckk196 ge bhdmk196

FR Y-9C: CHK-13 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0226
HC-CM10c4B BHDMK208 HC-CM10c4A must be greater than or equal to HCCM10c4B.
0106
HC-CM10dB
BHDMF589 HC-CM10dA must be greater than or equal to HCCM10dB.
0107
HC-CM11a5B BHDMF596 HC-CM11aA must be greater than or equal to the sum
of HC-CM11a1B through HC-CM11a5B.

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-C

Validity

FRY9C

20080331

99991231

HC-C

Validity

FRY9C

20080331

99991231

No
Change
No
Change

HC-C

Validity

FRY9C

20080331

99991231

HC-C

Validity

0108

HC-CM11bB

FRY9C

20080331

99991231

HC-C

Validity

0109

HC-CM11c1B

FRY9C

20080331

99991231

HC-C

Validity

0110

HC-CM11c2B

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
Revised

HC-C

Validity

0111

HC-CM11c3B

FRY9C

20110331

99991231

Added

HC-C

Validity

0227

HC-CM11c4B

FRY9C

20080331

99991231

HC-C

Validity

0112

HC-CM11dB

FRY9C

20080331

99991231

HC-D

Validity

0113

FRY9C

20080331

99991231

HC-D

Validity

FRY9C

20080331

99991231

HC-D

FRY9C

20090630

99991231

No
Change
No
Change
No
Change
No
Change
Revised

FRY9C

20090630

99991231

FRY9C

20090630

FRY9C

Alg Edit Test
bhckk208 ge bhdmk208
bhckf589 ge bhdmf589
bhckf609 ge (bhdmf590 + bhdmf591 + bhdmf592 +
bhdmf593 + bhdmf594 + bhdmf595 + bhdmf596)
bhckf597 ge bhdmf597

HC-D1B

BHDMF597 HC-CM11bA must be greater than or equal to HCCM11bB.
BHDMF598 HC-CM11c1A must be greater than or equal to HCCM11c1B.
BHDMF599 HC-CM11c2A must be greater than or equal to HCCM11c2B.
BHDMK195 HC-CM11c3A must be greater than or equal to HCCM11c3B.
BHDMK209 HC-CM11c4A must be greater than or equal to HCCM11c4B.
BHDMF601 HC-CM11dA must be greater than or equal to HCCM11dB.
BHCK3531 HC-D1A must be greater than or equal to HC-D1B.

0114

HC-D2B

BHCK3532

HC-D2A must be greater than or equal to HC-D2B.

bhcm3532 ge bhck3532

Validity

0115

HC-D3B

BHCK3533

HC-D3A must be greater than or equal to HC-D3B.

bhcm3533 ge bhck3533

HC-D

Validity

0116

HC-D4aB

BHDMG379 HC-D4aA must be greater than or equal to HC-D4aB.

bhckg379 ge bhdmg379

Revised

HC-D

Validity

0117

HC-D4bB

BHDMG380 HC-D4bA must be greater than or equal to HC-D4bB.

bhckg380 ge bhdmg380

99991231

Revised

HC-D

Validity

0118

HC-D4cB

BHDMG381 HC-D4cA must be greater than or equal to HC-D4cB.

bhckg381 ge bhdmg381

20110331

99991231

Revised

HC-D

Validity

0161

HC-D4dB

BHDMK197 HC-D4dA must be greater than or equal to HC-D4dB.

bhckk197 ge bhdmk197

FRY9C

20110331

99991231

Added

HC-D

Validity

0228

HC-D4eB

BHDMK198 HC-D4eA must be greater than or equal to HC-D4eB.

bhckk198 ge bhdmk198

FRY9C

20090630

99991231

Revised

HC-D

Validity

0119

HC-D5a1B

bhckg383 ge bhdmg383

FRY9C

20090630

99991231

Added

HC-D

Validity

0162

HC-D5a2B

FRY9C

20090630

99991231

Added

HC-D

Validity

0163

HC-D5a3B

FRY9C

20090630

99991231

Added

HC-D

Validity

0164

HC-D5bB

BHDMG383 HC-D5a1A must be greater than or equal to HCD5a1B.
BHDMG384 HC-D5a2A must be greater than or equal to HCD5a2B.
BHDMG385 HC-D5a3A must be greater than or equal to HCD5a3B.
BHDMG386 HC-D5bA must be greater than or equal to HC-D5bB.

FRY9C

20080331

99991231

No
Change

HC-D

Validity

0120

HC-D6a5B

BHDMF613 HC-D6aA must be greater than or equal to the sum of bhckf610 ge (bhdmf604 + bhdmf605 + bhdmf606 +
HC-D6a1B through HC-D6a5B.
bhdmf607 + bhdmf611 + bhdmf612 + bhdmf613)

FRY9C

20080331

99991231

HC-D

Validity

0121

HC-D6bB

BHDMF614 HC-D6bA must be greater than or equal to HC-D6bB.

bhckf614 ge bhdmf614

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Validity

0122

HC-D6c1B

BHDMF615 HC-D6c1A must be greater than or equal to HCD6c1B.

bhckf615 ge bhdmf615

September 2013

bhckf598 ge bhdmf598
bhckf599 ge bhdmf599
bhckk195 ge bhdmk195
bhckk209 ge bhdmk209
bhckf601 ge bhdmf601
bhcm3531 ge bhck3531

bhckg384 ge bhdmg384
bhckg385 ge bhdmg385
bhckg386 ge bhdmg386

FR Y-9C: CHK-14 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)

FRY9C

Effective
Start Date
20080331

FRY9C

20110331

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

FRY9C

20110331

99991231

Added

HC-D

Validity

FRY9C

20080331

99991231

HC-D

Validity

FRY9C

20080331

99991231

HC-D

Validity

0126

HC-D9B

BHCK3541

HC-D9A must be greater than or equal to HC-D9B.

bhcm3541 ge bhck3541

FRY9C

20080331

99991231

HC-D

Validity

0127

HC-D11B

BHCK3543

HC-D11A must be greater than or equal to HC-D11B.

bhcm3543 ge bhck3543

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
Revised

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0123
HC-D6c2B
BHDMF616 HC-D6c2A must be greater than or equal to HCD6c2B.
0124
HC-D6c3B
BHDMK199 HC-D6c3A must be greater than or equal to HCD6c3B.
0229
HC-D6c4B
BHDMK210 HC-D6c4A must be greater than or equal to HCD6c4B.
0125
HC-D6dB
BHDMF618 HC-D6dA must be greater than or equal to HC-D6dB.

HC-D

Validity

2479

HC-D12A

BHCT3545

Sum of HC-D1A through HC-D11A must equal HCD12A.

FRY9C

20080331

99991231

HC-D

Validity

0128

HC-D12B

BHDM3545 HC-D12A must be greater than or equal to HC-D12B.

FRY9C

20110331

99991231

No
Change
Revised

(bhcm3531 + bhcm3532 + bhcm3533 + bhckg379 +
bhckg380 + bhckg381 + bhckk197 + bhckk198 +
bhckg383 + bhckg384 + bhckg385 + bhckg386 +
bhckf610 + bhckf614 + bhckf615 + bhckf616 +
bhckk199 + bhckk210 + bhckf618 + bhcm3541 +
bhcm3543) eq bhct3545
bhct3545 ge bhdm3545

HC-D

Validity

0160

HC-D12B

BHDM3545 Sum of HC-D1B through HC-D11B must equal HCD12B.

(bhck3531 + bhck3532 + bhck3533 + bhdmg379 +
bhdmg380 + bhdmg381 + bhdmk197 + bhdmk198 +
bhdmg383 + bhdmg384 + bhdmg385 + bhdmg386 +
bhdmf604 + bhdmf605 + bhdmf606 + bhdmf607 +
bhdmf611 + bhdmf612 + bhdmf613 + bhdmf614 +
bhdmf615 + bhdmf616 + bhdmk199 + bhdmk210 +
bhdmf618 + bhck3541 + bhck3543) eq bhdm3545

FRY9C

20090331

99991231

Revised

HC-D

Validity

0129

HC-D13a1B

bhckg209 ge bhdmg209

FRY9C

20090331

99991231

Added

HC-D

Validity

0150

HC-D13a2B

FRY9C

20090331

99991231

Added

HC-D

Validity

0151

HC-D13a3B

FRY9C

20080331

99991231

HC-D

Validity

0130

HC-D13bB

FRY9C

20080331

99991231

HC-D

Validity

0131

HC-D14B

FRY9C

20090331

99991231

No
Change
No
Change
Revised

BHDMG209 HC-D13a1A must be greater than or equal to HCD13a1B.
BHDMG210 HC-D13a2A must be greater than or equal to HCD13a2B.
BHDMG211 HC-D13a3A must be greater than or equal to HCD13a3B.
BHDMF624 HC-D13bA must be greater than or equal to HCD13bB.
BHDM3547 HC-D14A must be greater than or equal to HC-D14B.

HC-D

Validity

2509

HC-D15A

BHCT3548

FRY9C

20080331

99991231

HC-D

Validity

0132

HC-D15B

(bhckg209 + bhckg210 + bhckg211 + bhckf624 +
bhck3547) eq bhct3548
bhct3548 ge bhdm3548

FRY9C

20090331

99991231

No
Change
Revised

Sum of HC-D13a1A, HC-D13a2A, HC-D13a3A, HCD13bA, and HC-D14A must equal HC-D15A.
BHDM3548 HC-D15A must be greater than or equal to HC-D15B.

HC-D

Validity

0141

HC-D15B

FRY9C

20080331

99991231

No
Change

HC-D

Validity

0133

HC-DM1a5B

BHDM3548 Sum of HC-D13a1B, HC-D13a2B, HC-D13a3B, HCD13bB, and HC-D14B must equal HC-D15B.
BHDMF631 HC-DM1aA must be greater than or equal to the sum
of HC-DM1a1B through HC-DM1a5B.

(bhdmg209 + bhdmg210 + bhdmg211 + bhdmf624 +
bhdm3547) eq bhdm3548
bhckf790 ge (bhdmf625 + bhdmf626 + bhdmf627 +
bhdmf628 + bhdmf629 + bhdmf630 + bhdmf631)

FRY9C

20080331

99991231

HC-D

Validity

0134

HC-DM1bB

20080331

99991231

HC-D

Validity

0135

HC-DM1c1B

BHDMF632 HC-DM1bA must be greater than or equal to HCDM1bB.
BHDMF633 HC-DM1c1A must be greater than or equal to HCDM1c1B.

bhckf632 ge bhdmf632

FRY9C

No
Change
No
Change

Series

September 2013

Schedule

Edit Type

HC-D

Validity

HC-D

Validity

Alg Edit Test
bhckf616 ge bhdmf616
bhckk199 ge bhdmk199
bhckk210 ge bhdmk210
bhckf618 ge bhdmf618

bhckg210 ge bhdmg210
bhckg211 ge bhdmg211
bhckf624 ge bhdmf624
bhck3547 ge bhdm3547

bhckf633 ge bhdmf633

FR Y-9C: CHK-15 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C
FRY9C

20110331

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

FRY9C

20110331

99991231

Added

HC-D

Validity

FRY9C

20080331

99991231

HC-D

Validity

FRY9C

20090630

99991231

No
Change
Revised

HC-D

Validity

FRY9C

20090630

99991231

Revised

HC-D

Validity

FRY9C

20090630

99991231

Revised

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

FRY9C

20090630

99991231

Added

HC-D

Validity

0171

HC-DM3gB

FRY9C

20090630

99991231

Added

HC-D

Validity

0175

HC-DM3gB

FRY9C

20090630

99991231

Added

HC-D

Validity

0172

HC-DM4aB

FRY9C

20090630

99991231

Added

HC-D

Validity

0173

HC-DM4bB

FRY9C

20080331

99991231

HC-E

Validity

2550

HC-E1e

FRY9C

20080331

99991231

No
Change
No
Change

HC-E

Validity

2580

HC-E2e

FRY9C

20080331

99991231

HC-E

Validity

2595

HC-E2e

FRY9C

20080331

99991231

HC-E

Validity

2615

HC-EM3

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

HC-E

Validity

2625

HC-EM4

September 2013

Schedule

Edit Type

HC-D

Validity

HC-D

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0136
HC-DM1c2B
BHDMF634 HC-DM1c2A must be greater than or equal to HCDM1c2B.
0137
HC-DM1c3B
BHDMK200 HC-DM1c3A must be greater than or equal to HCDM1c3B.
0230
HC-DM1c4B
BHDMK211 HC-DM1c4A must be greater than or equal to HCDM1c4B.
0138
HC-DM1dB
BHDMF636 HC-DM1dA must be greater than or equal to HCDM1dB.
0139
HC-DM2aB
BHDMF639 HC-DM2aA must be greater than or equal to HCDM2aB.
0140
HC-DM2bB
BHDMF640 HC-DM2bA must be greater than or equal to HCDM2bB.
0165
HC-DM3aB
BHDMG299 HC-DM3aA must be greater than or equal to HCDM3aB.
0166
HC-DM3bB
BHDMG332 HC-DM3bA must be greater than or equal to HCDM3bB.
0167
HC-DM3cB
BHDMG333 HC-DM3cA must be greater than or equal to HCDM3cB.
0168
HC-DM3dB
BHDMG334 HC-DM3dA must be greater than or equal to HCDM3dB.
0169
HC-DM3eB
BHDMG335 HC-DM3eA must be greater than or equal to HCDM3eB.
0170
HC-DM3fB
BHDMG651 HC-DM3fA must be greater than or equal to HCDM3fB.
0174
HC-DM3gA
BHCKG652 Sum of HC-DM3aA through HC-DM3gA must equal
the sum of HC-D5a1A through HC-D5a3A.

Effective
Start Date
20080331

BHDMG652 HC-DM3gA must be greater than or equal to HCDM3gB.
BHDMG652 Sum of HC-DM3aB through HC-DM3gB must equal
the sum of HC-D5a1B through HC-D5a3B.

BHDMG387 HC-DM4aA must be greater than or equal to HCDM4aB.
BHDMG388 HC-DM4bA must be greater than or equal to HCDM4bB.
BHCB2604 If HC-E1e is greater than zero, then HC-E1e must be
greater than or equal to $100k.
BHOD2604 Sum of HC-E1a through HC-E2e must equal the sum
of HC-13a1 and HC-13a2.

Alg Edit Test
bhckf634 ge bhdmf634
bhckk200 ge bhdmk200
bhckk211 ge bhdmk211
bhckf636 ge bhdmf636
bhckf639 ge bhdmf639
bhckf640 ge bhdmf640
bhckg299 ge bhdmg299
bhckg332 ge bhdmg332
bhckg333 ge bhdmg333
bhckg334 ge bhdmg334
bhckg335 ge bhdmg335
bhckg651 ge bhdmg651
(bhckg299 + bhckg332 + bhckg333 + bhckg334 +
bhckg335 + bhckg651 + bhckg652) eq (bhckg383 +
bhckg384 + bhckg385)
bhckg652 ge bhdmg652
(bhdmg299 + bhdmg332 + bhdmg333 + bhdmg334 +
bhdmg335 + bhdmg651 + bhdmg652) eq (bhdmg383
+ bhdmg384 + bhdmg385)
bhckg387 ge bhdmg387
bhckg388 ge bhdmg388
if bhcb2604 gt 0 then bhcb2604 ge 100
(bhcb2210 + bhcb3187 + bhcb2389 + bhcb6648 +
bhcb2604 + bhod3189 + bhod3187 + bhod2389 +
bhod6648 + bhod2604) eq (bhdm6631 + bhdm6636)

BHOD2604

If HC-E2e is greater than zero, then HC-E2e must be if bhod2604 gt 0 then bhod2604 ge 100
greater than or equal to $100k.
BHDMA242 HC-EM3 must be less than or equal to the sum of HC- bhdma242 le (bhcb2604 + bhod2604)
E1e and HC-E2e.
BHFNA245 HC-EM4 must be less than or equal to the sum of HC- bhfna245 le (bhfn6631 + bhfn6636)
13b1 and HC-13b2.

FR Y-9C: CHK-16 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-F

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
2640
HC-F6
BHCK2168 Sum of HC-F1 through HC-F6 must equal HC-F7.

FRY9C

20080331

99991231

HC-G

Validity

2680

HC-G4

BHCKB984

Sum of HC-G2 through HC-G4 must equal HC-G5.

FRY9C

20080331

99991231

No
Change
No
Change

HC-H

Validity

2710

HC-H1

BHCK3197

FRY9C

20080331

99991231

HC-H

Validity

2725

HC-H3

BHCK3298

FRY9C

20080331

99991231

HC-H

Validity

2740

HC-H5

BHCK3409

FRY9C

20080331

99991231

HC-K

Validity

2770

HC-K5

BHCK3368

HC-K5 must be greater than zero.

bhck3368 gt 0

FRY9C

20121231

99991231

No
Change
No
Change
No
Change
Revised

HC-H1 must be less than or equal to the sum of HC- bhck3197 le ((bhck0395 + bhck0397 + bhck1754 +
1b1 through HC-4b, HC-7, HC-8, and HC-11 minus HC- bhck1773 + bhdmb987 + bhckb989 + bhck5369 +
N10C.
bhckb528 + bhck2150 + bhck2130 + bhck2160) bhck5526)
HC-H3 must be less than or equal to the sum of HC-16 bhck3298 le (bhck3190 + bhck4062)
and HC-19a.
HC-H5 must be less than or equal to HC-19a.
bhck3409 le bhck4062

HC-R

Validity

3635

HC-K5

BHCK3368

For BHCs and SHCs only, HC-R22 must equal HC-K5.

for BHCs and SHCs only bhct3368 eq bhck3368

FRY9C

20080331

99991231

HC-L

Validity

2775

HC-L1c1

BHCK3816

Sum of HC-L1c1a and HC-L1c1b must equal HC-L1c1.

(bhckf164 + bhckf165) eq bhck3816

FRY9C

20080331

99991231

HC-L

Validity

2800

HC-L2a

BHCK3820

HC-L2a must be less than or equal to HC-L2.

bhck3820 le bhck6566

FRY9C

20121231

99991231

No
Change
No
Change
Revised

HC-R

Validity

4045

HC-L3

BHCK6570

For BHCs and SHCs only, HC-R45A must equal HC-L3.

for BHCs and SHCs only bhct6570 eq bhck6570

FRY9C

20080331

99991231

HC-L

Validity

2805

HC-L3a

BHCK3822

HC-L3a must be less than or equal to HC-L3.

bhck3822 le bhck6570

FRY9C

20121231

99991231

No
Change
Revised

HC-R

Validity

4075

HC-L4

BHCK3411

For BHCs and SHCs only, HC-R46A must equal HC-L4.

for BHCs and SHCs only bhct3411 eq bhck3411

FRY9C

20121231

99991231

Revised

HC-R

Validity

4125

HC-L6

BHCK3433

For BHCs and SHCs only, HC-R48A must equal HC-L6.

for BHCs and SHCs only bhct3433 eq bhck3433

FRY9C

20120331

99991231

Added

HC-L

Validity

0425

HC-L7c2c

BHCKG405

For SLHCs only, HC-L7c1a through HC-L7c2c must
equal null.

FRY9C

20080331

99991231

HC-L

Validity

2815

HC-L9g

BHCK6586

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Validity

2830

HC-L13A

BHCK8725

FRY9C

20080331

99991231

No
Change

HC-L

Validity

2855

HC-L13B

BHCK8726

FRY9C

20080331

99991231

No
Change

HC-L

Validity

2880

HC-L13C

BHCK8727

FRY9C

20080331

99991231

No
Change

HC-L

Validity

2895

HC-L13D

BHCK8728

FRY9C

20090630

99991231

Added

HC-L

Validity

0177

HC-L15b8A

BHCKG458

FRY9C

20090630

99991231

Added

HC-L

Validity

0178

HC-L15b8B

BHCKG459

Series

September 2013

Alg Edit Test
(bhckb556 + bhck2148 + bhcka519 + bhcka520 +
bhck1752 + bhckk201 + bhckk202 + bhckk270 +
bhck2168) eq bhct2160
(bhck3049 + bhckb557 + bhckb984) eq bhct2750

for SLHCs only bhckg401 eq null and bhckg402 eq
null and bhckg403 eq null and bhckg404 eq null and
bhckg405 eq null
Sum of HC-L9a through HC-L9g must be less than or (bhck3432 + bhck3434 + bhck3435 + bhck6561 +
equal to HC-L9.
bhck6562 + bhck6568 + bhck6586) le bhck3430
Sum of HC-L11aA through HC-L11eA must equal the (bhck8693 + bhck8697 + bhck8701 + bhck8705 +
sum of HC-L12A and HC-L13A.
bhck8709 + bhck8713 + bhck3450) eq (bhcka126 +
bhck8725)
Sum of HC-L11aB through HC-L11eB must equal the (bhck8694 + bhck8698 + bhck8702 + bhck8706 +
sum of HC-L12B and HC-L13B.
bhck8710 + bhck8714 + bhck3826) eq (bhcka127 +
bhck8726)
Sum of HC-L11aC through HC-L11eC must equal the (bhck8695 + bhck8699 + bhck8703 + bhck8707 +
sum of HC-L12C and HC-L13C.
bhck8711 + bhck8715 + bhck8719) eq (bhck8723 +
bhck8727)
Sum of HC-L11aD through HC-L11eD must equal the (bhck8696 + bhck8700 + bhck8704 + bhck8708 +
sum of HC-L12D and HC-L13D.
bhck8712 + bhck8716 + bhck8720) eq (bhck8724 +
bhck8728)
Sum of HC-L15b1A through HC-L15b7A must equal HC- (bhckg423 + bhckg428 + bhckg433 + bhckg438 +
L15b8A.
bhckg443 + bhckg448 + bhckg453) eq bhckg458
Sum of HC-L15b1B through HC-L15b7B must equal HC- (bhckg424 + bhckg429 + bhckg434 + bhckg439 +
L15b8B.
bhckg444 + bhckg449 + bhckg454) eq bhckg459

FR Y-9C: CHK-17 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

HC-L

Validity

FRY9C

20090630

99991231

Added

HC-L

Validity

FRY9C

20090630

99991231

Added

HC-L

Validity

FRY9C

20080331

99991231

HC-M

Validity

FRY9C

20080331

99991231

HC-M

Validity

FRY9C

20110331

99991231

No
Change
No
Change
Revised

HC-M

Validity

FRY9C

20110331

99991231

Added

HC-M

Validity

FRY9C

20110331

99991231

Added

HC-M

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0179
HC-L15b8C
BHCKG460 Sum of HC-L15b1C through HC-L15b7C must equal HC- (bhckg425 + bhckg430 + bhckg435 + bhckg440 +
L15b8C.
bhckg445 + bhckg450 + bhckg455) eq bhckg460
0180
HC-L15b8D
BHCKG461 Sum of HC-L15b1D through HC-L15b7D must equal
(bhckg426 + bhckg431 + bhckg436 + bhckg441 +
HC-L15b8D.
bhckg446 + bhckg451 + bhckg456) eq bhckg461
0181
HC-L15b8E
BHCKG462 Sum of HC-L15b1E through HC-L15b7E must equal HC- (bhckg427 + bhckg432 + bhckg437 + bhckg442 +
L15b8E.
bhckg447 + bhckg452 + bhckg457) eq bhckg462
2920
HC-M2
BHCK6555 HC-M2 must be less than or equal to the sum of HC- bhck6555 le (bhck3190 + bhck4062)
16 and HC-19a.
2925
HC-M3
BHCK6556 HC-M3 must be less than or equal to the sum of HC- bhck6556 le (bhck3190 + bhck4062)
16 and HC-19a.
0222
HC-M6a5
BHCKK183 Sum of HC-M6a1a1 through HC-M6a5 must be less
(bhdmk169 + bhdmk170 + bhdmk171 + bhdmk172 +
than or equal to the sum of HC-4a and HC-4b.
bhdmk173 + bhdmk174 + bhdmk175 + bhdmk176 +
bhdmk177 + bhckk178 + bhckk179 + bhckk180 +
bhckk181 + bhckk182 + bhckk183) le (bhck5369 +
bhckb528)
0317
HC-M6a1a1
BHDMK169 Sum of HC-N12a1aA through HC-N12a1aC must be
(bhdmk045 + bhdmk046 + bhdmk047) le bhdmk169
less than or equal to HC-M6a1a1.
0332
HC-M6a1a1
BHDMK169 HC-M6a1a1 must be less than or equal to HC-C1a1B. bhdmk169 le bhckf158

FRY9C

20110331

99991231

Added

HC-M

Validity

0318

HC-M6a1a2

FRY9C

20110331

99991231

Added

HC-M

Validity

0333

HC-M6a1a2

FRY9C

20110331

99991231

Added

HC-M

Validity

0319

HC-M6a1b

FRY9C

20110331

99991231

Added

HC-M

Validity

0334

HC-M6a1b

FRY9C

20110331

99991231

Added

HC-M

Validity

0320

HC-M6a1c1

FRY9C

20110331

99991231

Added

HC-M

Validity

0335

HC-M6a1c1

FRY9C

20110331

99991231

Added

HC-M

Validity

0321

HC-M6a1c2a

FRY9C

20110331

99991231

Added

HC-M

Validity

0336

HC-M6a1c2a

FRY9C

20110331

99991231

Added

HC-M

Validity

0322

HC-M6a1c2b

FRY9C

20110331

99991231

Added

HC-M

Validity

0337

HC-M6a1c2b

FRY9C

20110331

99991231

Added

HC-M

Validity

0323

HC-M6a1d

FRY9C

20110331

99991231

Added

HC-M

Validity

0338

HC-M6a1d

FRY9C

20110331

99991231

Added

HC-M

Validity

0324

HC-M6a1e1

FRY9C

20110331

99991231

Added

HC-M

Validity

0339

HC-M6a1e1

FRY9C

20110331

99991231

Added

HC-M

Validity

0325

HC-M6a1e2

FRY9C

20110331

99991231

Added

HC-M

Validity

0340

HC-M6a1e2

Series

September 2013

BHDMK170 Sum of HC-N12a1bA through HC-N12a1bC must be
(bhdmk048 + bhdmk049 + bhdmk050) le bhdmk170
less than or equal to HC-M6a1a2.
BHDMK170 HC-M6a1a2 must be less than or equal to HC-C1a2B. bhdmk170 le bhckf159
BHDMK171 Sum of HC-N12a2A through HC-N12a2C must be less (bhdmk051 + bhdmk052 + bhdmk053) le bhdmk171
than or equal to HC-M6a1b.
BHDMK171 HC-M6a1b must be less than or equal to HC-C1bB.
bhdmk171 le bhdm1420
BHDMK172 Sum of HC-N12a3aA through HC-N12a3aC must be
less than or equal to HC-M6a1c1.
BHDMK172 HC-M6a1c1 must be less than or equal to HC-C1c1B.

(bhdmk054 + bhdmk055 + bhdmk056) le bhdmk172

BHDMK173 Sum of HC-N12a3b1A through HC-N12a3b1C must be
less than or equal to HC-M6a1c2a.
BHDMK173 HC-M6a1c2a must be less than or equal to HCC1c2aB.
BHDMK174 Sum of HC-N12a3b2A through HC-N12a3b2C must be
less than or equal to HC-M6a1c2b.
BHDMK174 HC-M6a1c2b must be less than or equal to HCC1c2bB.
BHDMK175 Sum of HC-N12a4A through HC-N12a4C must be less
than or equal to HC-M6a1d.
BHDMK175 HC-M6a1d must be less than or equal to HC-C1dB.

(bhdmk057 + bhdmk058 + bhdmk059) le bhdmk173

bhdmk172 le bhdm1797

bhdmk173 le bhdm5367
(bhdmk060 + bhdmk061 + bhdmk062) le bhdmk174
bhdmk174 le bhdm5368
(bhdmk063 + bhdmk064 + bhdmk065) le bhdmk175
bhdmk175 le bhdm1460

BHDMK176 Sum of HC-N12a5aA through HC-N12a5aC must be
(bhdmk066 + bhdmk067 + bhdmk068) le bhdmk176
less than or equal to HC-M6a1e1.
BHDMK176 HC-M6a1e1 must be less than or equal to HC-C1e1B. bhdmk176 le bhckf160
BHDMK177 Sum of HC-N12a5bA through HC-N12a5bC must be
(bhdmk069 + bhdmk070 + bhdmk071) le bhdmk177
less than or equal to HC-M6a1e2.
BHDMK177 HC-M6a1e2 must be less than or equal to HC-C1e2B. bhdmk177 le bhckf161

FR Y-9C: CHK-18 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-M

Validity

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Added
Added

HC-M
HC-M

Validity
Validity

FRY9C

20110331

99991231

Added

HC-M

Validity

FRY9C

20110331

99991231

Added

HC-M

Validity

FRY9C

20110331

99991231

Added

HC-M

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0326
HC-M6a2
BHCKK178 Sum of HC-N12bA through HC-N12bC must be less
(bhckk072 + bhckk073 + bhckk074) le bhckk178
than or equal to HC-M6a2.
0341
HC-M6a2
BHCKK178 HC-M6a2 must be less than or equal to HC-C3A.
bhckk178 le bhck1590
0327
HC-M6a3
BHCKK179 Sum of HC-N12cA through HC-N12cC must be less
(bhckk075 + bhckk076 + bhckk077) le bhckk179
than or equal to HC-M6a3.
0342
HC-M6a3
BHCKK179 HC-M6a3 must be less than or equal to the sum of HC- bhckk179 le (bhck1763 + bhck1764)
C4aA and HC-C4bA.
0328
HC-M6a4a
BHCKK180 Sum of HC-N12d1A through HC-N12d1C must be less (bhckk078 + bhckk079 + bhckk080) le bhckk180
than or equal to HC-M6a4a.
0343
HC-M6a4a
BHCKK180 HC-M6a4a must be less than or equal to HC-C6aA.
bhckk180 le bhckb538

FRY9C

20110331

99991231

Added

HC-M

Validity

0329

HC-M6a4b

BHCKK181

FRY9C

20110331

99991231

Added

HC-M

Validity

0344

HC-M6a4b

BHCKK181

FRY9C

20110331

99991231

Added

HC-M

Validity

0330

HC-M6a4c

BHCKK182

FRY9C

20110331

99991231

Added

HC-M

Validity

0345

HC-M6a4c

BHCKK182

FRY9C

20110331

99991231

Added

HC-M

Validity

0331

HC-M6a5

BHCKK183

FRY9C

20110331

99991231

Added

HC-M

Validity

0346

HC-M6a5

BHCKK183

FRY9C

20110331

99991231

Added

HC-M

Validity

0366

HC-M6a5a

BHCKK184

FRY9C

20110331

99991231

Added

HC-M

Validity

0412

HC-M6a5a

BHCKK184

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Added
Added

HC-M
HC-M

Validity
Validity

0367
0413

HC-M6a5b
HC-M6a5b

BHCKK185
BHCKK185

FRY9C

20110331

99991231

Added

HC-M

Validity

0368

HC-M6a5c

BHCKK186

FRY9C

20110331

99991231

Added

HC-M

Validity

0414

HC-M6a5c

BHCKK186

FRY9C

20110331

99991231

Added

HC-M

Validity

0364

HC-M6a5d

BHCKK273

FRY9C

20110331

99991231

Added

HC-M

Validity

0369

HC-M6a5d

BHCKK273

FRY9C

20110331

99991231

Added

HC-M

Validity

0415

HC-M6a5d

BHCKK273

FRY9C

20110331

99991231

Revised

HC-M

Validity

0223

HC-M6b6

BHFNK260

FRY9C

20110331

99991231

Added

HC-M

Validity

0365

HC-M6b7

BHCKK192

FRY9C

20100331

99991231

Added

HC-M

Validity

0224

HC-M6c

BHCKJ461

Series

September 2013

Sum of HC-N12d2A through HC-N12d2C must be less (bhckk081 + bhckk082 + bhckk083) le bhckk181
than or equal to HC-M6a4b.
HC-M6a4b must be less than or equal to HC-C6cA.
bhckk181 le bhckk137
Sum of HC-N12d3A through HC-N12d3C must be less (bhckk084 + bhckk085 + bhckk086) le bhckk182
than or equal to HC-M6a4c.
HC-M6a4c must be less than or equal to the sum of bhckk182 le (bhckb539 + bhckk207)
HC-C6bA and HC-C6dA.
Sum of HC-N12eA through HC-N12eC must be less
(bhckk087 + bhckk088 + bhckk089) le bhckk183
than or equal to HC-M6a5.
HC-M6a5 must be less than or equal to the sum of HC- bhckk183 le ((bhck1410 + bhck1292 + bhck1296 +
C1A, HC-C2aA, HC-C2bA, HC-C7A through HC-C10bA bhck2081 + bhckj454 + bhck1545 + bhckj451 +
minus the sum of HC-C1a1B through HC-C1e2B.
bhckf162 + bhckf163) - (bhckf158 + bhckf159 +
bhdm1420 + bhdm1797 + bhdm5367 + bhdm5368 +
bhdm1460 + bhckf160 + bhckf161))
HC-M6a5a must be less than or equal to the sum of bhckk184 le (bhck1292 + bhck1296)
HC-C2aA and HC-C2bA.
Sum of HC-N12e1A through HC-N12e1C must be less (bhckk091 + bhckk092 + bhckk093) le bhckk184
than or equal to HC-M6a5a.
HC-M6a5b must be less than or equal to HC-C7A.
bhckk185 le bhck2081
Sum of HC-N12e2A through HC-N12e2C must be less (bhckk095 + bhckk096 + bhckk097) le bhckk185
than or equal to HC-M6a5b.
HC-M6a5c must be less than or equal to the sum of bhckk186 le ((bhck1410 + bhckj454 + bhck1545 +
HC-C1A, and HC-C9aA through HC-C9b2A minus the bhckj451) - (bhckf158 + bhckf159 + bhdm1420 +
sum of HC-C1a1B through HC-C1e2B.
bhdm1797 + bhdm5367 + bhdm5368 + bhdm1460 +
bhckf160 + bhckf161))
Sum of HC-N12e3A through HC-N12e3C must be less (bhckk099 + bhckk100 + bhckk101) le bhckk186
than or equal to HC-M6a5c.
Sum of HC-M6a5a through HC-M6a5d must be less
(bhckk184 + bhckk185 + bhckk186 + bhckk273) le
than or equal to HC-M6a5.
bhckk183
HC-M6a5d must be less than or equal to the sum of bhckk273 le (bhckf162 + bhckf163)
HC-C10aA and HC-C10bA.
Sum of HC-N12e4A through HC-N12e4C must be less (bhckk269 + bhckk271 + bhckk272) le bhckk273
than or equal to HC-M6a5d.
Sum of HC-M6b1 through HC-M6b6 must be less than (bhdmk187 + bhdmk188 + bhdmk189 + bhdmk190 +
or equal to HC-7.
bhdmk191 + bhfnk260) le bhck2150
HC-M6b7 must be less than or equal to the sum of HC- bhckk192 le (bhdmk187 + bhdmk188 + bhdmk189 +
M6b1 through HC-M6b6.
bhdmk190 + bhdmk191 + bhfnk260)
HC-M6c must be less than or equal to the sum of HC- bhckj461 le (bhck1754 + bhck1773)
2a and HC-2b.

FR Y-9C: CHK-19 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Schedule

Edit Type

HC-M

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
2955
HC-M8
BHCKC251 HC-M8 must equal 1 (yes) or 0 (no).

HC-M

Validity

2970

HC-M9

BHCK6689

HC-M9 must equal 1 (yes) or 0 (no).

bhck6689 eq 1 or bhck6689 eq 0

HC-M
HC-M
HC-M
HC-M

Validity
Validity
Validity
Validity

3025
0217
0218
3010

HC-M11
HC-M11N
HC-M11P
HC-M12c

BHCK6416
TEXT6428
TEXT9009
BHCK5507

bhck6416 eq 1 or bhck6416 eq 0
text6428 ne null
text9009 ne null
(bhck3164 + bhckb026 + bhck5507) eq bhct0426

HC-M

Validity

3050

HC-M14c

BHCK2333

HC-M

Validity

3070

HC-M15

BHCKB569

HC-M11 must equal 1 (yes) or 0 (no).
HC-M11N must not equal null.
HC-M11P must not equal null.
Sum of HC-M12a, HC-M12b and HC-M12c must equal
HC-M12d.
Sum of HC-M14a through HC-M14c must equal HCM14d.
HC-M15 must equal 1 (yes) or 0 (no).

HC-M
HC-M

Validity
Validity

3071
3072

HC-M17
HC-M18

BHCKC161
BHCKC159

FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C
FRY9C
FRY9C
FRY9C

20121231
20121231
20121231
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C
FRY9C

20130331
20130331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
Revised
99991231
Revised
99991231
Revised
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Revised
99991231
Revised

FRY9C

20130331

99991231

Revised

HC-M

Validity

3073

HC-M18

BHCKC159

FRY9C

20130331

99991231

Revised

HC-M

Validity

3074

HC-M19a

BHCKC700

FRY9C

20130331

99991231

Revised

HC-M

Validity

3076

HC-M19a

BHCKC700

FRY9C

20130331

99991231

Revised

HC-M

Validity

3077

HC-M19b

BHCKC701

FRY9C

20130331

99991231

Revised

HC-M

Validity

3078

HC-M19b

BHCKC701

FRY9C

20080331

99991231

HC-M

Validity

3079

HC-M20d

BHCK5047

FRY9C

20080331

99991231

HC-N

Validity

3080

HC-N1a1C

BHCKF176

FRY9C

20080331

99991231

HC-N

Validity

3085

HC-N1bC

BHCK3495

FRY9C

20080331

99991231

HC-N

Validity

3095

HC-N1c1C

BHCK5400

FRY9C

20080331

99991231

HC-N

Validity

3100

HC-N1c2aC

BHCKC229

FRY9C

20080331

99991231

HC-N

Validity

3105

HC-N1c2bC

BHCKC230

FRY9C

20080331

99991231

HC-N

Validity

3115

HC-N1dC

BHCK3501

FRY9C

20080331

99991231

HC-N

Validity

3120

HC-N1e1C

BHCKF182

FRY9C

20080331

99991231

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

HC-N

Validity

3125

HC-N1f

BHCKB574

FRY9C

20080331

99991231

No
Change

HC-N

Validity

3135

HC-N2bC

BHCK5382

FRY9C

20080331

99991231

No
Change

HC-N

Validity

3145

HC-N3C

BHCK1583

September 2013

Alg Edit Test
bhckc251 eq 1 or bhckc251 eq 0

(bhck2309 + bhck2332 + bhck2333) eq bhct3190
bhckb569 eq 1 or bhckb569 eq 0

HC-M17 must equal 1 (yes) or 0 (no).
bhckc161 eq 1 or bhckc161 eq 0
If HC-M17 is equal to 1 (yes), then HC-M18 must
if bhckc161 eq 1 then bhckc159 eq 1 or bhckc159 eq 0
equal 1 (yes) or 0 (no).
If HC-M17 is equal to 0 (no), then HC-M18 must equal if bhckc161 eq 0 then bhckc159 eq null
null.
If HC-M17 and HC-M18 are equal to 1 (yes), then HC- if (bhckc161 eq 1 and bhckc159 eq 1) then bhckc700
M19a must equal null.
eq null
If HC-M17 or HC-M18 is equal to 0 (no), then HCif (bhckc161 eq 0 or bhckc159 eq 0) then (bhckc700
M19a must equal 1 (yes) or 0 (no).
eq 1 or bhckc700 eq 0)
If HC-M17 and HC-M18 are equal to 1 (yes), then HC- if (bhckc161 eq 1 and bhckc159 eq 1) then bhckc701
M19b must equal null.
eq null
If HC-M17 or HC-M18 is equal to 0 (no), then HCif (bhckc161 eq 0 or bhckc159 eq 0) then (bhckc701
M19b must equal 1 (yes) or 0 (no).
eq 1 or bhckc701 eq 0)
HC-M20d must be less than or equal to the sum of HC- bhck5047 le (bhck5041 + bhck5043 + bhck5045)
M20c1, HC-M20c2, and HC-M20c3.
Sum of HC-N1a1A through HC-N1a1C must be less
(bhckf172 + bhckf174 + bhckf176) le bhckf158
than or equal to HC-C1a1B.
Sum of HC-N1bA through HC-N1bC must be less than (bhck3493 + bhck3494 + bhck3495) le bhdm1420
or equal to HC-C1bB.
Sum of HC-N1c1A through HC-N1c1C must be less
(bhck5398 + bhck5399 + bhck5400) le bhdm1797
than or equal to HC-C1c1B.
Sum of HC-N1c2aA through HC-N1c2aC must be less (bhckc236 + bhckc237 + bhckc229) le bhdm5367
than or equal to HC-C1c2aB.
Sum of HC-N1c2bA through HC-N1c2bC must be less (bhckc238 + bhckc239 + bhckc230) le bhdm5368
than or equal to HC-C1c2bB.
Sum of HC-N1dA through HC-N1dC must be less than (bhck3499 + bhck3500 + bhck3501) le bhdm1460
or equal to HC-C1dB.
Sum of HC-N1e1A through HC-N1e1C must be less
(bhckf178 + bhckf180 + bhckf182) le bhckf160
than or equal to HC-C1e1B.
Sum of HC-N1fA through HC-N1fC must be less than (bhckb572 + bhckb573 + bhckb574) le (bhck1410 or equal to HC-C1A minus the sum of HC-C1a1B
(bhckf158 + bhckf159 + bhdm1420 + bhdm1797 +
through HC-C1e2B.
bhdm5367 + bhdm5368 + bhdm1460 + bhckf160 +
bhckf161))
Sum of HC-N2aA through HC-N2bC must be less than (bhck5377 + bhck5378 + bhck5379 + bhck5380 +
or equal to the sum of HC-C2aA and HC-C2bA.
bhck5381 + bhck5382) le (bhck1292 + bhck1296)
Sum of HC-N3A through HC-N3C must be less than or (bhck1594 + bhck1597 + bhck1583) le bhck1590
equal to HC-C3A.

FR Y-9C: CHK-20 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C
FRY9C

20080331

FRY9C

20110331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
Added

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20080331

99991231

HC-N

Validity

3185

HC-N6C

BHCK5391

FRY9C

20100331

99991231

No
Change
Revised

HC-N

Validity

3195

HC-N7C

BHCK5461

FRY9C

20080331

99991231

HC-N

Validity

3205

HC-N8aC

BHCKF168

FRY9C

20080331

99991231

HC-N

Validity

3206

HC-N8bC

BHCKF171

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

HC-N

Validity

3215

HC-N9C

BHCK3507

FRY9C

20110331

99991231

Revised

HC-N

Validity

3230

HC-N10A

BHCK5524

FRY9C

20110331

99991231

Revised

HC-N

Validity

3240

HC-N10B

BHCK5525

FRY9C

20110331

99991231

Revised

HC-N

Validity

3255

HC-N10C

BHCK5526

FRY9C

20110331

99991231

Revised

HC-N

Validity

3270

HC-N11A

BHCKK036

September 2013

Schedule

Edit Type

HC-N

Validity

HC-N

Validity

HC-N

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
3155
HC-N4C
BHCK1608 Sum of HC-N4A through HC-N4C must be less than or
equal to the sum of HC-C4aA and HC-C4bA.
3165
HC-N5aC
BHCKB577 Sum of HC-N5aA through HC-N5aC must be less than
or equal to HC-C6aA.
0225
HC-N5bC
BHCKK215 Sum of HC-N5bA through HC-N5bC must be less than
or equal to HC-C6cA.
3175
HC-N5cC
BHCKK218 Sum of HC-N5cA through HC-N5cC must be less than
or equal to the sum of HC-C6bA and HC-C6dA.

Effective
Start Date
20080331

Sum of HC-N6A through HC-N6C must be less than or
equal to HC-C7A.
Sum of HC-N7A through HC-N7C must be less than or
equal to the sum of HC-C9aA, HC-C9b1A and HCC9b2A.
Sum of HC-N8aA through HC-N8aC must be less than
or equal to HC-C10aA.
Sum of HC-N8bA through HC-N8bC must be less than
or equal to HC-C10bA.
Sum of HC-N9A through HC-N9C must be less than or
equal to the sum of HC-1a through HC-3b, HC-5, and
HC-10a through HC-11.

Alg Edit Test
(bhck1606 + bhck1607 + bhck1608) le (bhck1763 +
bhck1764)
(bhckb575 + bhckb576 + bhckb577) le bhckb538
(bhckk213 + bhckk214 + bhckk215) le bhckk137
(bhckk216 + bhckk217 + bhckk218) le (bhckb539 +
bhckk207)
(bhck5389 + bhck5390 + bhck5391) le bhck2081
(bhck5459 + bhck5460 + bhck5461) le (bhckj454 +
bhck1545 + bhckj451)
(bhckf166 + bhckf167 + bhckf168) le bhckf162
(bhckf169 + bhckf170 + bhckf171) le bhckf163

(bhck3505 + bhck3506 + bhck3507) le (bhck0081 +
bhck0395 + bhck0397 + bhck1754 + bhck1773 +
bhdmb987 + bhckb989 + bhck3545 + bhck3163 +
bhck0426 + bhck2160)
Sum of HC-N1a1A through HC-N9A must equal HC(bhckf172 + bhckf173 + bhck3493 + bhck5398 +
N10A.
bhckc236 + bhckc238 + bhck3499 + bhckf178 +
bhckf179 + bhckb572 + bhck5377 + bhck5380 +
bhck1594 + bhck1606 + bhckb575 + bhckk213 +
bhckk216 + bhck5389 + bhck5459 + bhckf166 +
bhckf169 + bhck3505) eq bhck5524
Sum of HC-N1a1B through HC-N9B must equal HC(bhckf174 + bhckf175 + bhck3494 + bhck5399 +
N10B.
bhckc237 + bhckc239 + bhck3500 + bhckf180 +
bhckf181 + bhckb573 + bhck5378 + bhck5381 +
bhck1597 + bhck1607 + bhckb576 + bhckk214 +
bhckk217 + bhck5390 + bhck5460 + bhckf167 +
bhckf170 + bhck3506) eq bhck5525
Sum of HC-N1a1C through HC-N9C must equal HC(bhckf176 + bhckf177 + bhck3495 + bhck5400 +
N10C.
bhckc229 + bhckc230 + bhck3501 + bhckf182 +
bhckf183 + bhckb574 + bhck5379 + bhck5382 +
bhck1583 + bhck1608 + bhckb577 + bhckk215 +
bhckk218 + bhck5391 + bhck5461 + bhckf168 +
bhckf171 + bhck3507) eq bhck5526
HC-N11A must be less than or equal to the sum of HC- bhckk036 le (bhckf172 + bhckf173 + bhck3493 +
N1a1A through HC-N8bA.
bhck5398 + bhckc236 + bhckc238 + bhck3499 +
bhckf178 + bhckf179 + bhckb572 + bhck5377 +
bhck5380 + bhck1594 + bhck1606 + bhckb575 +
bhckk213 + bhckk216 + bhck5389 + bhck5459 +
bhckf166 + bhckf169)

FR Y-9C: CHK-21 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
3280
HC-N11B
BHCKK037 HC-N11B must be less than or equal to the sum of HC- bhckk037 le (bhckf174 + bhckf175 + bhck3494 +
N1a1B through HC-N8bB.
bhck5399 + bhckc237 + bhckc239 + bhck3500 +
bhckf180 + bhckf181 + bhckb573 + bhck5378 +
bhck5381 + bhck1597 + bhck1607 + bhckb576 +
bhckk214 + bhckk217 + bhck5390 + bhck5460 +
bhckf167 + bhckf170)
3290
HC-N11C
BHCKK038 HC-N11C must be less than or equal to the sum of HC- bhckk038 le (bhckf176 + bhckf177 + bhck3495 +
N1a1C through HC-N8bC.
bhck5400 + bhckc229 + bhckc230 + bhck3501 +
bhckf182 + bhckf183 + bhckb574 + bhck5379 +
bhck5382 + bhck1583 + bhck1608 + bhckb577 +
bhckk215 + bhckk218 + bhck5391 + bhck5461 +
bhckf168 + bhckf171)
3310
HC-N11aA
BHCKK039 Sum of HC-N11aA and HC-N11bA must be less than or (bhckk039 + bhckk042) le bhckk036
equal to HC-N11A.
3320
HC-N11aB
BHCKK040 Sum of HC-N11aB and HC-N11bB must be less than or (bhckk040 + bhckk043) le bhckk037
equal to HC-N11B.
3330
HC-N11aC
BHCKK041 Sum of HC-N11aC and HC-N11bC must be less than or (bhckk041 + bhckk044) le bhckk038
equal to HC-N11C.
0231
HC-N12a1aA BHDMK045 HC-N12a1aA must be less than or equal to HC-N1a1A. bhdmk045 le bhckf172

FRY9C

20110331

99991231

Added

HC-N

Validity

0232

HC-N12a1aB

BHDMK046 HC-N12a1aB must be less than or equal to HC-N1a1B. bhdmk046 le bhckf174

FRY9C

20110331

99991231

Added

HC-N

Validity

0233

HC-N12a1aC

BHDMK047 HC-N12a1aC must be less than or equal to HC-N1a1C. bhdmk047 le bhckf176

FRY9C

20110331

99991231

Added

HC-N

Validity

0234

HC-N12a1bA

BHDMK048 HC-N12a1bA must be less than or equal to HC-N1a2A. bhdmk048 le bhckf173

FRY9C

20110331

99991231

Added

HC-N

Validity

0235

HC-N12a1bB

BHDMK049 HC-N12a1bB must be less than or equal to HC-N1a2B. bhdmk049 le bhckf175

FRY9C

20110331

99991231

Added

HC-N

Validity

0236

HC-N12a1bC

BHDMK050 HC-N12a1bC must be less than or equal to HC-N1a2C. bhdmk050 le bhckf177

FRY9C

20110331

99991231

Added

HC-N

Validity

0237

HC-N12a2A

BHDMK051 HC-N12a2A must be less than or equal to HC-N1bA.

bhdmk051 le bhck3493

FRY9C

20110331

99991231

Added

HC-N

Validity

0238

HC-N12a2B

BHDMK052 HC-N12a2B must be less than or equal to HC-N1bB.

bhdmk052 le bhck3494

FRY9C

20110331

99991231

Added

HC-N

Validity

0239

HC-N12a2C

BHDMK053 HC-N12a2C must be less than or equal to HC-N1bC.

bhdmk053 le bhck3495

FRY9C

20110331

99991231

Added

HC-N

Validity

0240

HC-N12a3aA

BHDMK054 HC-N12a3aA must be less than or equal to HC-N1c1A. bhdmk054 le bhck5398

FRY9C

20110331

99991231

Added

HC-N

Validity

0241

HC-N12a3aB

BHDMK055 HC-N12a3aB must be less than or equal to HC-N1c1B. bhdmk055 le bhck5399

FRY9C

20110331

99991231

Added

HC-N

Validity

0242

HC-N12a3aC

BHDMK056 HC-N12a3aC must be less than or equal to HC-N1c1C. bhdmk056 le bhck5400

FRY9C

20110331

99991231

Added

HC-N

Validity

0243

FRY9C

20110331

99991231

Added

HC-N

Validity

0244

FRY9C

20110331

99991231

Added

HC-N

Validity

0245

FRY9C

20110331

99991231

Added

HC-N

Validity

0246

HC-N12a3b1A BHDMK057 HC-N12a3b1A must be less than or equal to HCN1c2aA.
HC-N12a3b1B BHDMK058 HC-N12a3b1B must be less than or equal to HCN1c2aB.
HC-N12a3b1C BHDMK059 HC-N12a3b1C must be less than or equal to HCN1c2aC.
HC-N12a3b2A BHDMK060 HC-N12a3b2A must be less than or equal to HCN1c2bA.

Series

September 2013

bhdmk057 le bhckc236
bhdmk058 le bhckc237
bhdmk059 le bhckc229
bhdmk060 le bhckc238

FR Y-9C: CHK-22 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0247
HC-N12a3b2B BHDMK061 HC-N12a3b2B must be less than or equal to HCN1c2bB.
0248
HC-N12a3b2C BHDMK062 HC-N12a3b2C must be less than or equal to HCN1c2bC.
0249
HC-N12a4A
BHDMK063 HC-N12a4A must be less than or equal to HC-N1dA.

FRY9C

20110331

99991231

Added

HC-N

Validity

0250

HC-N12a4B

BHDMK064 HC-N12a4B must be less than or equal to HC-N1dB.

bhdmk064 le bhck3500

FRY9C

20110331

99991231

Added

HC-N

Validity

0251

HC-N12a4C

BHDMK065 HC-N12a4C must be less than or equal to HC-N1dC.

bhdmk065 le bhck3501

FRY9C

20110331

99991231

Added

HC-N

Validity

0252

HC-N12a5aA

BHDMK066 HC-N12a5aA must be less than or equal to HC-N1e1A. bhdmk066 le bhckf178

FRY9C

20110331

99991231

Added

HC-N

Validity

0253

HC-N12a5aB

BHDMK067 HC-N12a5aB must be less than or equal to HC-N1e1B. bhdmk067 le bhckf180

FRY9C

20110331

99991231

Added

HC-N

Validity

0254

HC-N12a5aC

BHDMK068 HC-N12a5aC must be less than or equal to HC-N1e1C. bhdmk068 le bhckf182

FRY9C

20110331

99991231

Added

HC-N

Validity

0255

HC-N12a5bA

BHDMK069 HC-N12a5bA must be less than or equal to HC-N1e2A. bhdmk069 le bhckf179

FRY9C

20110331

99991231

Added

HC-N

Validity

0256

HC-N12a5bB

BHDMK070 HC-N12a5bB must be less than or equal to HC-N1e2B. bhdmk070 le bhckf181

FRY9C

20110331

99991231

Added

HC-N

Validity

0257

HC-N12a5bC

BHDMK071 HC-N12a5bC must be less than or equal to HC-N1e2C. bhdmk071 le bhckf183

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20110331
20110331
20110331
20110331
20110331
20110331
20110331

99991231
99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added
Added

HC-N
HC-N
HC-N
HC-N
HC-N
HC-N
HC-N

Validity
Validity
Validity
Validity
Validity
Validity
Validity

0258
0259
0260
0261
0262
0263
0264

HC-N12bA
HC-N12bB
HC-N12bC
HC-N12cA
HC-N12cB
HC-N12cC
HC-N12d1A

BHCKK072
BHCKK073
BHCKK074
BHCKK075
BHCKK076
BHCKK077
BHCKK078

HC-N12bA must be less than or equal to HC-N3A.
HC-N12bB must be less than or equal to HC-N3B.
HC-N12bC must be less than or equal to HC-N3C.
HC-N12cA must be less than or equal to HC-N4A.
HC-N12cB must be less than or equal to HC-N4B.
HC-N12cC must be less than or equal to HC-N4C.
HC-N12d1A must be less than or equal to HC-N5aA.

bhckk072 le bhck1594
bhckk073 le bhck1597
bhckk074 le bhck1583
bhckk075 le bhck1606
bhckk076 le bhck1607
bhckk077 le bhck1608
bhckk078 le bhckb575

FRY9C

20110331

99991231

Added

HC-N

Validity

0265

HC-N12d1B

BHCKK079

HC-N12d1B must be less than or equal to HC-N5aB.

bhckk079 le bhckb576

FRY9C

20110331

99991231

Added

HC-N

Validity

0266

HC-N12d1C

BHCKK080

HC-N12d1C must be less than or equal to HC-N5aC.

bhckk080 le bhckb577

FRY9C

20110331

99991231

Added

HC-N

Validity

0267

HC-N12d2A

BHCKK081

HC-N12d2A must be less than or equal to HC-N5bA.

bhckk081 le bhckk213

FRY9C

20110331

99991231

Added

HC-N

Validity

0268

HC-N12d2B

BHCKK082

HC-N12d2B must be less than or equal to HC-N5bB.

bhckk082 le bhckk214

FRY9C

20110331

99991231

Added

HC-N

Validity

0269

HC-N12d2C

BHCKK083

HC-N12d2C must be less than or equal to HC-N5bC.

bhckk083 le bhckk215

FRY9C

20110331

99991231

Added

HC-N

Validity

0270

HC-N12d3A

BHCKK084

HC-N12d3A must be less than or equal to HC-N5cA.

bhckk084 le bhckk216

FRY9C

20110331

99991231

Added

HC-N

Validity

0271

HC-N12d3B

BHCKK085

HC-N12d3B must be less than or equal to HC-N5cB.

bhckk085 le bhckk217

FRY9C

20110331

99991231

Added

HC-N

Validity

0272

HC-N12d3C

BHCKK086

HC-N12d3C must be less than or equal to HC-N5cC.

bhckk086 le bhckk218

Series

September 2013

Alg Edit Test
bhdmk061 le bhckc239
bhdmk062 le bhckc230
bhdmk063 le bhck3499

FR Y-9C: CHK-23 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0373
HC-N12e1A
BHCKK091 HC-N12e1A must be less than or equal to the sum of
HC-N2aA and HC-N2bA.
0374
HC-N12e1B
BHCKK092 HC-N12e1B must be less than or equal to the sum of
HC-N2aB and HC-N2bB.
0375
HC-N12e1C
BHCKK093 HC-N12e1C must be less than or equal to the sum of
HC-N2aC and HC-N2bC.
0376
HC-N12e2A
BHCKK095 HC-N12e2A must be less than or equal to HC-N6A.
0377
HC-N12e2B
BHCKK096 HC-N12e2B must be less than or equal to HC-N6B.
0378
HC-N12e2C
BHCKK097 HC-N12e2C must be less than or equal to HC-N6C.
0379
HC-N12e3A
BHCKK099 HC-N12e3A must be less than or equal to the sum of
HC-N1fA and HC-N7A.
0380
HC-N12e3B
BHCKK100 HC-N12e3B must be less than or equal to the sum of
HC-N1fB and HC-N7B.
0381
HC-N12e3C
BHCKK101 HC-N12e3C must be less than or equal to the sum of
HC-N1fC and HC-N7C.
0370
HC-N12e4A
BHCKK269 Sum of HC-N12e1A through HC-N12e4A must be less
than or equal to HC-N12eA.
0382
HC-N12e4A
BHCKK269 HC-N12e4A must be less than or equal to the sum of
HC-N8aA and HC-N8bA.
0371
HC-N12e4B
BHCKK271 Sum of HC-N12e1B through HC-N12e4B must be less
than or equal to HC-N12eB.
0383
HC-N12e4B
BHCKK271 HC-N12e4B must be less than or equal to the sum of
HC-N8aB and HC-N8bB.
0372
HC-N12e4C
BHCKK272 Sum of HC-N12e1C through HC-N12e4C must be less
than or equal to HC-N12eC.
0384
HC-N12e4C
BHCKK272 HC-N12e4C must be less than or equal to the sum of
HC-N8aC and HC-N8bC.
0273
HC-N12eA
BHCKK087 HC-N12eA must be less than or equal to the sum of
HC-N1fA, HC-N2aA, HC-N2bA, HC-N6A, HC-N7A, HCN8aA, and HC-N8bA.
0274
HC-N12eB
BHCKK088 HC-N12eB must be less than or equal to the sum of
HC-N1fB, HC-N2aB, HC-N2bB, HC-N6B, HC-N7B, HCN8aB, and HC-N8bB.
0275
HC-N12eC
BHCKK089 HC-N12eC must be less than or equal to the sum of
HC-N1fC, HC-N2aC, HC-N2bC, HC-N6C, HC-N7C, HCN8aC, and HC-N8bC.
0276
HC-N12fA
BHCKK102 HC-N12fA must be less than or equal to the sum of
HC-N12a1aA through HC-N12eA.

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C
FRY9C
FRY9C
FRY9C

20110331
20110331
20110331
20110331

99991231
99991231
99991231
99991231

Added
Added
Added
Added

HC-N
HC-N
HC-N
HC-N

Validity
Validity
Validity
Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

0277

HC-N12fB

BHCKK103

HC-N12fB must be less than or equal to the sum of HC- bhckk103 le (bhdmk046 + bhdmk049 + bhdmk052 +
N12a1aB through HC-N12eB.
bhdmk055 + bhdmk058 + bhdmk061 + bhdmk064 +
bhdmk067 + bhdmk070 + bhckk073 + bhckk076 +
bhckk079 + bhckk082 + bhckk085 + bhckk088)

FRY9C

20110331

99991231

Added

HC-N

Validity

0278

HC-N12fC

BHCKK104

HC-N12fC must be less than or equal to the sum of HC- bhckk104 le (bhdmk047 + bhdmk050 + bhdmk053 +
N12a1aC through HC-N12eC.
bhdmk056 + bhdmk059 + bhdmk062 + bhdmk065 +
bhdmk068 + bhdmk071 + bhckk074 + bhckk077 +
bhckk080 + bhckk083 + bhckk086 + bhckk089)

September 2013

Alg Edit Test
bhckk091 le (bhck5377 + bhck5380)
bhckk092 le (bhck5378 + bhck5381)
bhckk093 le (bhck5379 + bhck5382)
bhckk095 le bhck5389
bhckk096 le bhck5390
bhckk097 le bhck5391
bhckk099 le (bhckb572 + bhck5459)
bhckk100 le (bhckb573 + bhck5460)
bhckk101 le (bhckb574 + bhck5461)
(bhckk091 + bhckk095 + bhckk099 + bhckk269) le
bhckk087
bhckk269 le (bhckf166 + bhckf169)
(bhckk092 + bhckk096 + bhckk100 + bhckk271) le
bhckk088
bhckk271 le (bhckf167 + bhckf170)
(bhckk093 + bhckk097 + bhckk101 + bhckk272) le
bhckk089
bhckk272 le (bhckf168 + bhckf171)
bhckk087 le (bhckb572 + bhck5377 + bhck5380 +
bhck5389 + bhck5459 + bhckf166 + bhckf169)
bhckk088 le (bhckb573 + bhck5378 + bhck5381 +
bhck5390 + bhck5460 + bhckf167 + bhckf170)
bhckk089 le (bhckb574 + bhck5379 + bhck5382 +
bhck5391 + bhck5461 + bhckf168 + bhckf171)
bhckk102 le (bhdmk045 + bhdmk048 + bhdmk051 +
bhdmk054 + bhdmk057 + bhdmk060 + bhdmk063 +
bhdmk066 + bhdmk069 + bhckk072 + bhckk075 +
bhckk078 + bhckk081 + bhckk084 + bhckk087)

FR Y-9C: CHK-24 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0279
HC-NM1a1A BHDMK105 HC-NM1a1A must be less than or equal to HC-N1a1A. bhdmk105 le bhckf172

FRY9C

20110331

99991231

Added

HC-N

Validity

0280

HC-NM1a1B

BHDMK106 HC-NM1a1B must be less than or equal to HC-N1a1B. bhdmk106 le bhckf174

FRY9C

20110331

99991231

Added

HC-N

Validity

0281

HC-NM1a1C

BHDMK107 HC-NM1a1C must be less than or equal to HC-N1a1C. bhdmk107 le bhckf176

FRY9C

20110331

99991231

Added

HC-N

Validity

0282

HC-NM1a2A

BHDMK108 HC-NM1a2A must be less than or equal to HC-N1a2A. bhdmk108 le bhckf173

FRY9C

20110331

99991231

Added

HC-N

Validity

0283

HC-NM1a2B

BHDMK109 HC-NM1a2B must be less than or equal to HC-N1a2B. bhdmk109 le bhckf175

FRY9C

20110331

99991231

Added

HC-N

Validity

0284

HC-NM1a2C

BHDMK110 HC-NM1a2C must be less than or equal to HC-N1a2C. bhdmk110 le bhckf177

FRY9C

20110331

99991231

Added

HC-N

Validity

0285

HC-NM1bA

BHCKF661

FRY9C

20110331

99991231

Added

HC-N

Validity

0286

HC-NM1bB

FRY9C

20110331

99991231

Added

HC-N

Validity

0287

HC-NM1bC

FRY9C

20110331

99991231

Added

HC-N

Validity

0288

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

Series

bhckf661 le (bhck5398 + bhckc236 + bhckc238)

HC-NM1cA

HC-NM1bA must be less than or equal to the sum of
HC-N1c1A, HC-N1c2aA, and HC-N1c2bA.
BHCKF662 HC-NM1bB must be less than or equal to the sum of
HC-N1c1B, HC-N1c2aB, and HC-N1c2bB.
BHCKF663 HC-NM1bC must be less than or equal to the sum of
HC-N1c1C, HC-N1c2aC, and HC-N1c2bC.
BHDMK111 HC-NM1cA must be less than or equal to HC-N1dA.

0289

HC-NM1cB

BHDMK112 HC-NM1cB must be less than or equal to HC-N1dB.

bhdmk112 le bhck3500

Validity

0290

HC-NM1cC

BHDMK113 HC-NM1cC must be less than or equal to HC-N1dC.

bhdmk113 le bhck3501

HC-N

Validity

0291

HC-NM1d1A

BHDMK114 HC-NM1d1A must be less than or equal to HC-N1e1A. bhdmk114 le bhckf178

Added

HC-N

Validity

0292

HC-NM1d1B

BHDMK115 HC-NM1d1B must be less than or equal to HC-N1e1B. bhdmk115 le bhckf180

99991231

Added

HC-N

Validity

0293

HC-NM1d1C

BHDMK116 HC-NM1d1C must be less than or equal to HC-N1e1C. bhdmk116 le bhckf182

20110331

99991231

Added

HC-N

Validity

0294

HC-NM1d2A

BHDMK117 HC-NM1d2A must be less than or equal to HC-N1e2A. bhdmk117 le bhckf179

FRY9C

20110331

99991231

Added

HC-N

Validity

0295

HC-NM1d2B

BHDMK118 HC-NM1d2B must be less than or equal to HC-N1e2B. bhdmk118 le bhckf181

FRY9C

20110331

99991231

Added

HC-N

Validity

0296

HC-NM1d2C

BHDMK119 HC-NM1d2C must be less than or equal to HC-N1e2C. bhdmk119 le bhckf183

FRY9C

20110331

99991231

Added

HC-N

Validity

0297

HC-NM1e2A

BHCKK123

FRY9C

20110331

99991231

Added

HC-N

Validity

0298

HC-NM1e2B

BHCKK124

FRY9C

20110331

99991231

Added

HC-N

Validity

0299

HC-NM1e2C

BHCKK125

FRY9C

20110331

99991231

Added

HC-N

Validity

0300

HC-NM1fA

BHCKK126

FRY9C

20110331

99991231

Added

HC-N

Validity

0301

HC-NM1fB

BHCKK127

September 2013

Sum of HC-NM1e1A and HC-NM1e2A must be less
than or equal to HC-N4A.
Sum of HC-NM1e1B and HC-NM1e2B must be less
than or equal to HC-N4B.
Sum of HC-NM1e1C and HC-NM1e2C must be less
than or equal to HC-N4C.
HC-NM1fA must be less than or equal to the sum of
HC-N1bA, HC-N1fA, HC-N2aA, HC-N2bA, HC-N3A, HCN5aA, HC-N5bA, HC-N5cA, HC-N6A, and HC-N7A.

bhckf662 le (bhck5399 + bhckc237 + bhckc239)
bhckf663 le (bhck5400 + bhckc229 + bhckc230)
bhdmk111 le bhck3499

(bhckk120 + bhckk123) le bhck1606
(bhckk121 + bhckk124) le bhck1607
(bhckk122 + bhckk125) le bhck1608
bhckk126 le (bhck3493 + bhckb572 + bhck5377 +
bhck5380 + bhck1594 + bhckb575 + bhckk213 +
bhckk216 + bhck5389 + bhck5459)

HC-NM1fB must be less than or equal to the sum of bhckk127 le (bhck3494 + bhckb573 + bhck5378 +
HC-N1bB, HC-N1fB, HC-N2aB, HC-N2bB, HC-N3B, HC- bhck5381 + bhck1597 + bhckb576 + bhckk214 +
N5aB, HC-N5bB, HC-N5cB, HC-N6B, HC-N7B.
bhckk217 + bhck5390 + bhck5460)

FR Y-9C: CHK-25 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0302
HC-NM1fC
BHCKK128 HC-NM1fC must be less than or equal to the sum of
HC-N1bC, HC-N1fC, HC-N2aC, HC-N2bC, HC-N3C, HCN5aC, HC-N5bC, HC-N5cC, HC-N6C, HC-N7C.
0388
HC-NM1f1A
BHDMK130 HC-NM1f1A must be less than or equal to HC-N1bA.

FRY9C

20110331

99991231

Added

HC-N

Validity

0389

HC-NM1f1B

BHDMK131 HC-NM1f1B must be less than or equal to HC-N1bB.

bhdmk131 le bhck3494

FRY9C

20110331

99991231

Added

HC-N

Validity

0390

HC-NM1f1C

BHDMK132 HC-NM1f1C must be less than or equal to HC-N1bC.

bhdmk132 le bhck3495

FRY9C

20110331

99991231

Added

HC-N

Validity

0391

HC-NM1f2A

BHCKK134

bhckk134 le (bhck5377 + bhck5380)

FRY9C

20110331

99991231

Added

HC-N

Validity

0392

HC-NM1f2B

BHCKK135

FRY9C

20110331

99991231

Added

HC-N

Validity

0393

HC-NM1f2C

BHCKK136

FRY9C

20110331

99991231

Added

HC-N

Validity

0394

HC-NM1f3A

BHCKK138

HC-NM1f2A must be less than or equal to the sum of
HC-N2aA and HC-N2bA.
HC-NM1f2B must be less than or equal to the sum of
HC-N2aB and HC-N2bB.
HC-NM1f2C must be less than or equal to the sum of
HC-N2aC and HC-N2bC.
HC-NM1f3A must be less than or equal to HC-N3A.

FRY9C

20110331

99991231

Added

HC-N

Validity

0395

HC-NM1f3B

BHCKK139

HC-NM1f3B must be less than or equal to HC-N3B.

bhckk139 le bhck1597

FRY9C

20110331

99991231

Added

HC-N

Validity

0396

HC-NM1f3C

BHCKK140

HC-NM1f3C must be less than or equal to HC-N3C.

bhckk140 le bhck1583

FRY9C

20110331

99991231

Added

HC-N

Validity

0397

HC-NM1f4aA

BHCKK274

HC-NM1f4aA must be less than or equal to HC-N5aA. bhckk274 le bhckb575

FRY9C

20110331

99991231

Added

HC-N

Validity

0398

HC-NM1f4aB

BHCKK275

HC-NM1f4aB must be less than or equal to HC-N5aB. bhckk275 le bhckb576

FRY9C

20110331

99991231

Added

HC-N

Validity

0399

HC-NM1f4aC

BHCKK276

HC-NM1f4aC must be less than or equal to HC-N5aC. bhckk276 le bhckb577

FRY9C

20110331

99991231

Added

HC-N

Validity

0400

HC-NM1f4bA

BHCKK277

HC-NM1f4bA must be less than or equal to HC-N5bA. bhckk277 le bhckk213

FRY9C

20110331

99991231

Added

HC-N

Validity

0401

HC-NM1f4bB

BHCKK278

HC-NM1f4bB must be less than or equal to HC-N5bB. bhckk278 le bhckk214

FRY9C

20110331

99991231

Added

HC-N

Validity

0402

HC-NM1f4bC

BHCKK279

HC-NM1f4bC must be less than or equal to HC-N5bC. bhckk279 le bhckk215

FRY9C

20110331

99991231

Added

HC-N

Validity

0403

HC-NM1f4cA

BHCKK280

HC-NM1f4cA must be less than or equal to HC-N5cA. bhckk280 le bhckk216

FRY9C

20110331

99991231

Added

HC-N

Validity

0404

HC-NM1f4cB

BHCKK281

HC-NM1f4cB must be less than or equal to HC-N5cB. bhckk281 le bhckk217

FRY9C

20110331

99991231

Added

HC-N

Validity

0405

HC-NM1f4cC

BHCKK282

HC-NM1f4cC must be less than or equal to HC-N5cC. bhckk282 le bhckk218

FRY9C

20110331

99991231

Added

HC-N

Validity

0406

HC-NM1f5A

BHCKK283

HC-NM1f5A must be less than or equal to HC-N6A.

bhckk283 le bhck5389

FRY9C

20110331

99991231

Added

HC-N

Validity

0407

HC-NM1f5B

BHCKK284

HC-NM1f5B must be less than or equal to HC-N6B.

bhckk284 le bhck5390

FRY9C

20110331

99991231

Added

HC-N

Validity

0408

HC-NM1f5C

BHCKK285

HC-NM1f5C must be less than or equal to HC-N6C.

bhckk285 le bhck5391

FRY9C

20110331

99991231

Added

HC-N

Validity

0385

HC-NM1f6A

BHCKK286

FRY9C

20110331

99991231

Added

HC-N

Validity

0409

HC-NM1f6A

BHCKK286

Sum of HC-NM1f1A through HC-NM1f6A must be less (bhdmk130 + bhckk134 + bhckk138 + bhckk274 +
than or equal to HC-NM1fA.
bhckk277 + bhckk280 + bhckk283 + bhckk286) le
bhckk126
HC-NM1f6A must be less than or equal to the sum of bhckk286 le (bhckb572 + bhck5459)
HC-N1fA and HC-N7A.

Series

September 2013

Alg Edit Test
bhckk128 le (bhck3495 + bhckb574 + bhck5379 +
bhck5382 + bhck1583 + bhckb577 + bhckk215 +
bhckk218 + bhck5391 + bhck5461)
bhdmk130 le bhck3493

bhckk135 le (bhck5378 + bhck5381)
bhckk136 le (bhck5379 + bhck5382)
bhckk138 le bhck1594

FR Y-9C: CHK-26 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20110331

99991231

Added

HC-N

Validity

FRY9C

20080331

99991231

HC-N

Validity

FRY9C

20080331

99991231

HC-N

Validity

FRY9C

20080331

99991231

HC-N

Validity

FRY9C

20080331

99991231

HC-N

Validity

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
No
Change
Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

FRY9C

20110331

99991231

Revised

HC-N

Validity

September 2013

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0386
HC-NM1f6B
BHCKK287 Sum of HC-NM1f1B through HC-NM1f6B must be less (bhdmk131 + bhckk135 + bhckk139 + bhckk275 +
than or equal to HC-NM1fB.
bhckk278 + bhckk281 + bhckk284 + bhckk287) le
bhckk127
0410
HC-NM1f6B
BHCKK287 HC-NM1f6B must be less than or equal to the sum of bhckk287 le (bhckb573 + bhck5460)
HC-N1fB and HC-N7B.
0387
HC-NM1f6C
BHCKK288 Sum of HC-NM1f1C through HC-NM1f6C must be less (bhdmk132 + bhckk136 + bhckk140 + bhckk276 +
than or equal to HC-NM1fC.
bhckk279 + bhckk282 + bhckk285 + bhckk288) le
bhckk128
0411
HC-NM1f6C
BHCKK288 HC-NM1f6C must be less than or equal to the sum of bhckk288 le (bhckb574 + bhck5461)
HC-N1fC and HC-N7C.
3400
HC-NM2A
BHCK6558 HC-NM2A must be less than or equal to the sum of
bhck6558 le (bhck1606 + bhck5459)
HC-N4A and HC-N7A.
3410
HC-NM2B
BHCK6559 HC-NM2B must be less than or equal to the sum of
bhck6559 le (bhck1607 + bhck5460)
HC-N4B and HC-N7B.
3420
HC-NM2C
BHCK6560 HC-NM2C must be less than or equal to the sum of
bhck6560 le (bhck1608 + bhck5461)
HC-N4C and HC-N7C.
3430
HC-NM2C
BHCK6560 Sum of HC-NM2A through HC-NM2C must be less
(bhck6558 + bhck6559 + bhck6560) le bhck2746
than or equal to HC-CM2.
3445
HC-NM3A
BHCK3508 HC-NM3A must be less than or equal to the sum of
bhck3508 le (bhckf172 + bhckf173 + bhck3493 +
HC-N1a1A through HC-N1fA, HC-N2bA, and HC-N4A bhck5398 + bhckc236 + bhckc238 + bhck3499 +
through HC-N8bA.
bhckf178 + bhckf179 + bhckb572 + bhck5380 +
bhck1606 + bhckb575 + bhckk213 + bhckk216 +
bhck5389 + bhck5459 + bhckf166 + bhckf169)
3455
HC-NM3B
BHCK1912 HC-NM3B must be less than or equal to the sum of
bhck1912 le (bhckf174 + bhckf175 + bhck3494 +
HC-N1a1B through HC-N1fB, HC-N2bB, and HC-N4B bhck5399 + bhckc237 + bhckc239 + bhck3500 +
through HC-N8bB.
bhckf180 + bhckf181 + bhckb573 + bhck5381 +
bhck1607 + bhckb576 + bhckk214 + bhckk217 +
bhck5390 + bhck5460 + bhckf167 + bhckf170)
3460
HC-NM3C
BHCK1913 HC-NM3C must be less than or equal to the sum of
bhck1913 le (bhckf176 + bhckf177 + bhck3495 +
HC-N1a1C through HC-N1fC, HC-N2bC, and HC-N4C bhck5400 + bhckc229 + bhckc230 + bhck3501 +
through HC-N8bC.
bhckf182 + bhckf183 + bhckb574 + bhck5382 +
bhck1608 + bhckb577 + bhckk215 + bhckk218 +
bhck5391 + bhck5461 + bhckf168 + bhckf171)
3465
HC-NM5aA
BHCKC240 HC-NM5aA must be less than or equal to the sum of bhckc240 le (bhckf172 + bhckf173 + bhck3493 +
HC-N1a1A through HC-N8bA.
bhck5398 + bhckc236 + bhckc238 + bhck3499 +
bhckf178 + bhckf179 + bhckb572 + bhck5377 +
bhck5380 + bhck1594 + bhck1606 + bhckb575 +
bhckk213 + bhckk216 + bhck5389 + bhck5459 +
bhckf166 + bhckf169)
3470
HC-NM5aB
BHCKC241 HC-NM5aB must be less than or equal to the sum of bhckc241 le (bhckf174 + bhckf175 + bhck3494 +
HC-N1a1B through HC-N8bB.
bhck5399 + bhckc237 + bhckc239 + bhck3500 +
bhckf180 + bhckf181 + bhckb573 + bhck5378 +
bhck5381 + bhck1597 + bhck1607 + bhckb576 +
bhckk214 + bhckk217 + bhck5390 + bhck5460 +
bhckf167 + bhckf170)
3475
HC-NM5aC
BHCKC226 HC-NM5aC must be less than or equal to the sum of bhckc226 le (bhckf176 + bhckf177 + bhck3495 +
HC-N1a1C through HC-N8bC.
bhck5400 + bhckc229 + bhckc230 + bhck3501 +
bhckf182 + bhckf183 + bhckb574 + bhck5379 +
bhck5382 + bhck1583 + bhck1608 + bhckb577 +
bhckk215 + bhckk218 + bhck5391 + bhck5461 +
bhckf168 + bhckf171)

FR Y-9C: CHK-27 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

HC-Q

Validity

FRY9C

20090930

99991231

Added

HC-Q

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
0142
HC-Q1A
BHCY1773 Sum of HC-Q1C, HC-Q1D, and HC-Q1E less HC-Q1B
must be equal to HC-Q1A.
0219
HC-Q1A
BHCY1773 HC-Q1A must equal HC-2b.

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0143

HC-Q2A

BHCKG478

FRY9C

20090630

99991231

Added

HC-Q

Validity

0182

HC-Q3A

BHCKG483

FRY9C

20090630

99991231

Added

HC-Q

Validity

0183

HC-Q4A

BHCKG488

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0147

HC-Q5aA

BHCT3543

FRY9C

20090630

99991231

Added

HC-Q

Validity

0215

HC-Q5aA

BHCT3543

FRY9C

20090630

99991231

Added

HC-Q

Validity

0184

HC-Q5bA

BHCKG497

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0144

HC-Q5b1A

BHCKF240

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0145

HC-Q6A

BHCKG391

FRY9C

20090630

99991231

Added

HC-Q

Validity

0185

HC-Q7A

BHCKG502

FRY9C

20090630

99991231

Added

HC-Q

Validity

0203

HC-Q7A

BHCKG502

FRY9C

20090630

99991231

Added

HC-Q

Validity

0204

HC-Q7B

BHCKG503

FRY9C

20090630

99991231

Added

HC-Q

Validity

0205

HC-Q7C

BHCKG504

FRY9C

20090630

99991231

Added

HC-Q

Validity

0206

HC-Q7D

BHCKG505

FRY9C

20110630

99991231

Revised

HC-Q

Validity

0207

HC-Q7E

BHCKG506

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0146

HC-Q8A

BHCKF252

FRY9C

20090630

99991231

Added

HC-Q

Validity

0186

HC-Q9A

BHCKG507

FRY9C

20090630

99991231

Added

HC-Q

Validity

0187

HC-Q10aA

BHCT3547

FRY9C

20090630

99991231

Added

HC-Q

Validity

0216

HC-Q10aA

BHCT3547

FRY9C

20090630

99991231

Added

HC-Q

Validity

0188

HC-Q10bA

BHCKG516

FRY9C

20090630

99991231

Added

HC-Q

Validity

0189

HC-Q11A

BHCKG521

FRY9C

20090630

99991231

Added

HC-Q

Validity

0190

HC-Q12A

BHCKG526

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0148

HC-Q13A

BHCKG805

FRY9C

20090630

99991231

Added

HC-Q

Validity

0191

HC-Q14A

BHCKG531

Series

September 2013

Sum of HC-Q2C, HC-Q2D, and HC-Q2E less HC-Q2B
must be equal to HC-Q2A.
Sum of HC-Q3C, HC-Q3D, and HC-Q3E less HC-Q3B
must be equal to HC-Q3A.
Sum of HC-Q4C, HC-Q4D, and HC-Q4E less HC-Q4B
must be equal to HC-Q4A.
Sum of HC-Q5aC, HC-Q5aD, and HC-Q5aE less HCQ5aB must be equal to HC-Q5aA.
If HC-D12A is not null, then HC-Q5aA must equal HCD11A.
Sum of HC-Q5bC, HC-Q5bD, and HC-Q5bE less HCQ5bB must be equal to HC-Q5bA.
Sum of HC-Q5b1C, HC-Q5b1D, and HC-Q5b1E less HCQ5b1B must be equal to HC-Q5b1A.
Sum of HC-Q6C, HC-Q6D, and HC-Q6E less HC-Q6B
must be equal to HC-Q6A.
Sum of HC-Q7C, HC-Q7D, and HC-Q7E less HC-Q7B
must be equal to HC-Q7A.
Sum of HC-Q1A, HC-Q2A, HC-Q3A, HC-Q4A, HC-Q5aA,
HC-Q5bA and HC-Q6A must equal HC-Q7A.
Sum of HC-Q1B, HC-Q2B, HC-Q3B, HC-Q4B, HC-Q5aB,
HC-Q5bB and HC-Q6B must equal HC-Q7B.
Sum of HC-Q1C, HC-Q2C, HC-Q3C, HC-Q4C, HC-Q5aC,
HC-Q5bC and HC-Q6C must equal HC-Q7C.
Sum of HC-Q1D, HC-Q2D, HC-Q3D, HC-Q4D, HC-Q5aD,
HC-Q5bD and HC-Q6D must equal HC-Q7D.
Sum of HC-Q1E, HC-Q2E, HC-Q3E, HC-Q4E, HC-Q5aE,
HC-Q5bE and HC-Q6E must equal HC-Q7E.
Sum of HC-Q8C, HC-Q8D, and HC-Q8E less HC-Q8B
must be equal to HC-Q8A.
Sum of HC-Q9C, HC-Q9D, and HC-Q9E less HC-Q9B
must be equal to HC-Q9A.
Sum of HC-Q10aC, HC-Q10aD, and HC-Q10aE less HCQ10aB must be equal to HC-Q10aA.
If HC-D15A is not null, then HC-Q10aA must equal HCD14A.
Sum of HC-Q10bC, HC-Q10bD, and HC-Q10bE less HCQ10bB must be equal to HC-Q10bA.
Sum of HC-Q11C, HC-Q11D, and HC-Q11E less HCQ11B must be equal to HC-Q11A.
Sum of HC-Q12C, HC-Q12D, and HC-Q12E less HCQ12B must be equal to HC-Q12A.
Sum of HC-Q13C, HC-Q13D, and HC-Q13E less HCQ13B must be equal to HC-Q13A.
Sum of HC-Q14C, HC-Q14D, and HC-Q14E less HCQ14B must be equal to HC-Q14A.

Alg Edit Test
((bhckg475 + bhckg476 + bhckg477) - bhckg474) eq
bhcy1773
bhcy1773 eq bhck1773
((bhckg480 + bhckg481 + bhckg482) - bhckg479) eq
bhckg478
((bhckg485 + bhckg486 + bhckg487) - bhckg484) eq
bhckg483
((bhckg490 + bhckg491 + bhckg492) - bhckg489) eq
bhckg488
((bhckg494 + bhckg495 + bhckg496) - bhckg493) eq
bhct3543
if bhct3545 ne null then bhct3543 eq bhcm3543
((bhckg499 + bhckg500 + bhckg501) - bhckg498) eq
bhckg497
((bhckf692 + bhckf241 + bhckf242) - bhckf684) eq
bhckf240
((bhckg395 + bhckg396 + bhckg804) - bhckg392) eq
bhckg391
((bhckg504 + bhckg505 + bhckg506) - bhckg503) eq
bhckg502
(bhcy1773 + bhckg478 + bhckg483 + bhckg488 +
bhct3543 + bhckg497 + bhckg391) eq bhckg502
(bhckg474 + bhckg479 + bhckg484 + bhckg489 +
bhcg493 + bhckg498 + bhckg392) eq bhckg503
(bhckg475 + bhckg480 + bhckg485 + bhckg490 +
bhckg494 + bhckg499 + bhckg395) eq bhckg504
(bhckg476 + bhckg481 + bhckg486 + bhckg491 +
bhckg495 + bhckg500 + bhckg396) eq bhckg505
(bhckg477 + bhckg482 + bhckg487 + bhckg492 +
bhckg496 + bhckg501 + bhckg804) eq bhckg506
((bhckf694 + bhckf253 + bhckf254) - bhckf686) eq
bhckf252
((bhckg509 + bhckg510 + bhckg511) - bhckg508) eq
bhckg507
((bhckg513 + bhckg514 + bhckg515) - bhckg512) eq
bhct3547
if bhct3548 ne null then bhct3547 eq bhck3547
((bhckg518 + bhckg519 + bhckg520) - bhckg517) eq
bhckg516
((bhckg523 + bhckg524 + bhckg525) - bhckg522) eq
bhckg521
((bhckg528 + bhckg529 + bhckg530) - bhckg527) eq
bhckg526
((bhckg807 + bhckg808 + bhckg809) - bhckg806) eq
bhckg805
((bhckg533 + bhckg534 + bhckg535) - bhckg532) eq
bhckg531

FR Y-9C: CHK-28 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0208
HC-Q14A
BHCKG531 Sum of HC-Q8A, HC-Q9A, HC-Q10aA, HC-Q10bA, HC- (bhckf252 + bhckg507 + bhct3547 + bhckg516 +
Q11A, HC-Q12A and HC-Q13A must equal HC-Q14A. bhckg521 + bhckg526 + bhckg805) eq bhckg531

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

HC-Q

Validity

FRY9C

20090630

99991231

Added

HC-Q

Validity

0209

HC-Q14B

BHCKG532

Sum of HC-Q8B, HC-Q9B, HC-Q10aB, HC-Q10bB, HCQ11B, HC-Q12B and HC-Q13B must equal HC-Q14B.

(bhckf686 + bhckg508 + bhckg512 + bhckg517 +
bhckg522 + bhckg527 + bhckg806) eq bhckg532

FRY9C

20090630

99991231

Added

HC-Q

Validity

0210

HC-Q14C

BHCKG533

Sum of HC-Q8C, HC-Q9C, HC-Q10aC, HC-Q10bC, HCQ11C, HC-Q12C and HC-Q13C must equal HC-Q14C.

(bhckf694 + bhckg509 + bhckg513 + bhckg518 +
bhckg523 + bhckg528 + bhckg807) eq bhckg533

FRY9C

20090630

99991231

Added

HC-Q

Validity

0211

HC-Q14D

BHCKG534

Sum of HC-Q8D, HC-Q9D, HC-Q10aD, HC-Q10bD, HC- (bhckf253 + bhckg510 + bhckg514 + bhckg519 +
Q11D, HC-Q12D and HC-Q13D must equal HC-Q14D. bhckg524 + bhckg529 + bhckg808) eq bhckg534

FRY9C

20090630

99991231

Added

HC-Q

Validity

0212

HC-Q14E

BHCKG535

Sum of HC-Q8E, HC-Q9E, HC-Q10aE, HC-Q10bE, HCQ11E, HC-Q12E and HC-Q13E must equal HC-Q14E.

FRY9C

20090630

99991231

Added

HC-Q

Validity

0192

HC-QM1aA

BHCKG536

FRY9C

20090630

99991231

Added

HC-Q

Validity

0193

HC-QM1bA

BHCKG541

FRY9C

20090630

99991231

Added

HC-Q

Validity

0194

HC-QM1cA

BHCKG546

FRY9C

20090630

99991231

Added

HC-Q

Validity

0195

HC-QM1dA

BHCKG551

FRY9C

20090630

99991231

Added

HC-Q

Validity

0196

HC-QM1eA

BHCKG556

FRY9C

20090630

99991231

Added

HC-Q

Validity

0197

HC-QM1fA

BHCKG561

FRY9C

20090630

99991231

Revised

HC-Q

Validity

0149

HC-QM2aA

BHCKF261

FRY9C

20090630

99991231

Added

HC-Q

Validity

0198

HC-QM2bA

BHCKG566

FRY9C

20090630

99991231

Added

HC-Q

Validity

0199

HC-QM2cA

BHCKG571

FRY9C

20090630

99991231

Added

HC-Q

Validity

0200

HC-QM2dA

BHCKG576

FRY9C

20090630

99991231

Added

HC-Q

Validity

0201

HC-QM2eA

BHCKG581

FRY9C

20090630

99991231

Added

HC-Q

Validity

0202

HC-QM2fA

BHCKG586

FRY9C

20121231

99991231

Revised

HC-R

Validity

3500

HC-R3

BHCKA221

FRY9C

20121231

99991231

Revised

HC-R

Validity

3650

HC-R7a

BHCKB590

Sum of HC-QM1aC, HC-QM1aD, and HC-QM1aE less ((bhckg538 + bhckg539 + bhckg540) - bhckg537) eq
HC-QM1aB must be equal to HC-QM1aA.
bhckg536
Sum of HC-QM1bC, HC-QM1bD, and HC-QM1bE less ((bhckg543 + bhckg544 + bhckg545) - bhckg542) eq
HC-QM1bB must be equal to HC-QM1bA.
bhckg541
Sum of HC-QM1cC, HC-QM1cD, and HC-QM1cE less ((bhckg548 + bhckg549 + bhckg550) - bhckg547) eq
HC-QM1cB must be equal to HC-QM1cA.
bhckg546
Sum of HC-QM1dC, HC-QM1dD, and HC-QM1dE less ((bhckg553 + bhckg554 + bhckg555) - bhckg552) eq
HC-QM1dB must be equal to HC-QM1dA.
bhckg551
Sum of HC-QM1eC, HC-QM1eD, and HC-QM1eE less ((bhckg558 + bhckg559 + bhckg560) - bhckg557) eq
HC-QM1eB must be equal to HC-QM1eA.
bhckg556
Sum of HC-QM1fC, HC-QM1fD, and HC-QM1fE less HC- ((bhckg563 + bhckg564 + bhckg565) - bhckg562) eq
QM1fB must be equal to HC-QM1fA.
bhckg561
Sum of HC-QM2aC, HC-QM2aD, and HC-QM2aE less ((bhckf697 + bhckf262 + bhckf263) - bhckf689) eq
HC-QM2aB must be equal to HC-QM2aA.
bhckf261
Sum of HC-QM2bC, HC-QM2bD, and HC-QM2bE less ((bhckg568 + bhckg569 + bhckg570) - bhckg567) eq
HC-QM2bB must be equal to HC-QM2bA.
bhckg566
Sum of HC-QM2cC, HC-QM2cD, and HC-QM2cE less ((bhckg573 + bhckg574 + bhckg575) - bhckg572) eq
HC-QM2cB must be equal to HC-QM2cA.
bhckg571
Sum of HC-QM2dC, HC-QM2dD, and HC-QM2dE less ((bhckg578 + bhckg579 + bhckg580) - bhckg577) eq
HC-QM2dB must be equal to HC-QM2dA.
bhckg576
Sum of HC-QM2eC, HC-QM2eD, and HC-QM2eE less ((bhckg583 + bhckg584 + bhckg585) - bhckg582) eq
HC-QM2eB must be equal to HC-QM2eA.
bhckg581
Sum of HC-QM2fC, HC-QM2fD, and HC-QM2fE less HC- ((bhckg588 + bhckg589 + bhckg590) - bhckg587) eq
QM2fB must be equal to HC-QM2fA.
bhckg586
For BHCs and SHCs only, if HC-B7C minus HC-B7D is
for BHCs and SHCs only if (bhcka510 - bhcka511) ge 0
greater than or equal to zero, then HC-R3 must be
then bhcka221 le (bhcka510 - bhcka511)
less than or equal to HC-B7C minus HC-B7D.
For BHCs and SHCs only, HC-R23 must equal HC-R7a. for BHCs and SHCs only bhctb590 eq bhckb590

FRY9C

20121231

99991231

Revised

HC-R

Validity

3510

HC-R8

BHCKC227

FRY9C

20121231

99991231

Revised

HC-R

Validity

3665

HC-R9a

BHCKB591

September 2013

(bhckf254 + bhckg511 + bhckg515 + bhckg520 +
bhckg525 + bhckg530 + bhckg809) eq bhckg535

For BHCs and SHCs only, sum of HC-R1 and HC-R6a
for BHCs and SHCs only ((bhcx3210 + bhckg214 +
through HC-R6c minus the sum of HC-R2 through HC- bhckg215 + bhckg216) - (bhck8434 + bhcka221 +
R5, HC-R7a, and HC-R7b must equal HC-R8.
bhck4336 + bhckb588 + bhckb590 + bhckf264)) eq
bhckc227
For BHCs and SHCs only, HC-R24 must equal HC-R9a. for BHCs and SHCs only bhctb591 eq bhckb591

FR Y-9C: CHK-29 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

HC-R

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
3675
HC-R9b
BHCK5610 For BHCs and SHCs only, HC-R25 must equal HC-R9b. for BHCs and SHCs only bhct5610 eq bhck5610

FRY9C

20121231

99991231

Revised

HC-R

Validity

3525

HC-R11

BHCK8274

FRY9C

20130630

99991231

Revised

HC-R

Validity

3526

HC-R11

BHCK8274

FRY9C

20121231

99991231

Revised

HC-R

Validity

3550

HC-R17

BHCK5311

FRY9C

20121231

99991231

Revised

HC-R

Validity

3565

HC-R18

BHCK8275

FRY9C

20121231

99991231

Revised

HC-R

Validity

3580

HC-R18

BHCK8275

FRY9C

20121231

99991231

Revised

HC-R

Validity

3590

HC-R18

BHCK8275

FRY9C

20130630

99991231

Revised

HC-R

Validity

3625

HC-R21

BHCK3792

FRY9C

20121231

99991231

Revised

HC-R

Validity

3690

HC-R27

BHCKA224

FRY9C

20130630

99991231

Revised

HC-R

Validity

0428

HC-R33

BHCK7205

FRY9C

20121231

99991231

Revised

HC-R

Validity

3710

HC-R34A

BHCK0010

FRY9C

20121231

99991231

Revised

HC-R

Validity

3715

HC-R34F

BHC90010

FRY9C

20121231

99991231

Revised

HC-R

Validity

3740

HC-R35F

BHC91754

FRY9C

20121231

99991231

Revised

HC-R

Validity

3765

HC-R36F

BHC91773

FRY9C

20121231

99991231

Revised

HC-R

Validity

3780

HC-R37A

BHCKC225

FRY9C

20121231

99991231

Revised

HC-R

Validity

3795

HC-R37F

BHC9C225

Series

September 2013

For BHCs and SHCs only, sum of HC-R8 and HC-R10
for BHCs and SHCs only (bhckc227 + bhckb592) minus the sum of HC-R9a and HC-R9b must equal HC- (bhckb591 + bhck5610) eq bhck8274
R11.
For BHCs and SHCs only, if HC-R11 is greater than or for BHCs and SHCs only if bhck8274 ge 0 then
equal to zero, then HC-R18 must be less than or equal bhck8275 le bhck8274
to HC-R11.
For BHCs and SHCs only, sum of HC-R12 through HC- for BHCs and SHCs only (bhckg217 + bhckg218 +
R16 must equal HC-R17.
bhck5310 + bhck2221 + bhckb594) eq bhck5311
For BHCs and SHCs only, if HC-R17 is less than or
for BHCs and SHCs only if (bhck5311 le bhck8274)
equal to HC-R11, then HC-R18 must equal HC-R17.
then (bhck8275 eq bhck5311)
For BHCs and SHCs only, if HC-R11 is greater than
for BHCs and SHCs only if (bhck8274 gt 0 and
zero and HC-R17 is greater than HC-R11, then HC-R18 bhck5311 gt bhck8274) then (bhck8275 eq bhck8274)
must equal HC-R11.
For BHCs and SHCs only, if HC-R11 is less than or
for BHCs and SHCs only if bhck8274 le 0 then
equal to zero, then HC-R18 must equal zero.
bhck8275 eq 0
For BHCs and SHCs only, sum of HC-R11 and HC-R18 for BHCs and SHCs only ((bhck8274 + bhck8275) minus HC-R20 must equal HC-R21.
bhckb595) eq bhck3792
For BHCs and SHCs only, HC-R22 minus the sum of HC- for BHCs and SHCs only bhct3368 - (bhctb590 +
R23 through HC-R26 must equal HC-R27.
bhctb591 + bhct5610 + bhckb596) eq bhcka224
For SLHCs only, HC-R1 through HC-R33 must equal
for SLHCs only bhcx3210 eq null and bhck8434 eq null
null.
and bhcka221 eq null and bhck4336 eq null and
bhckb588 eq null and bhckg214 eq null and bhckg215
eq null and bhckg216 eq null and bhckb590 eq null
and bhckf264 eq null and bhckc227 eq null and
bhckb591 eq null and bhck5610 eq null and bhckb592
eq null and bhck8274 eq null and bhckg217 eq null
and bhckg218 eq null and bhck5310 eq null and
bhck2221 eq null and bhckb594 eq null and bhck5311
eq null and bhck8275 eq null and bhckb595 eq null
and bhck3792 eq null and bhct3368 eq null and
bhctb590 eq null and bhctb591 eq null and bhct5610
eq null and bhckb596 eq null and bhcka224 eq null
and bhck7204 eq null and bhck7206 eq null and
bhck7205 eq null
For BHCs and SHCs only, sum of HC-1a through HC1b2 must equal HC-R34A.
For BHCs and SHCs only, sum of HC-R34B through HCR34F must equal HC-R34A.
For BHCs and SHCs only, sum of HC-R35B through HCR35F must equal HC-R35A.
For BHCs and SHCs only, sum of HC-R36B through HCR36F must equal HC-R36A.
For BHCs and SHCs only, HC-R37A must equal the sum
of HC-3a and HC-3b.
For BHCs and SHCs only, sum of HC-R37C, HC-R37D,
and HC-R37F must equal HC-R37A.

for BHCs and SHCs only (bhck0081 + bhck0395 +
bhck0397) eq bhck0010
for BHCs and SHCs only (bhce0010 + bhc00010 +
bhc20010 + bhc90010) eq bhck0010
for BHCs and SHCs only (bhce1754 + bhc01754 +
bhc21754 + bhc51754 + bhc91754) eq bhcx1754
for BHCs and SHCs only (bhce1773 + bhc01773 +
bhc21773 + bhc51773 + bhc91773) eq bhcx1773
for BHCs and SHCs only bhckc225 eq (bhdmb987 +
bhckb989)
for BHCs and SHCs only (bhc0c225 + bhc2c225 +
bhc9c225) eq bhckc225

FR Y-9C: CHK-30 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
3820
HC-R38F
BHC95369 For BHCs and SHCs only, sum of HC-R38B through HCR38F must equal HC-R38A.
3845
HC-R39F
BHC9B528 For BHCs and SHCs only, sum of HC-R39B through HCR39F must equal HC-R39A.
3870
HC-R40B
BHCE3123 For BHCs and SHCs only, HC-R40B must equal HCR40A.
3895
HC-R41F
BHC93545 For BHCs and SHCs only, HC-R41A must equal the sum
of HC-R41B through HC-R41F.
3910
HC-R42A
BHCKB639 For BHCs and SHCs only, HC-R42A must equal the sum
of HC-6 through HC-11.

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

3920

HC-R42A

BHCKB639

FRY9C

20121231

99991231

Revised

HC-R

Validity

3930

HC-R42F

BHC9B639

FRY9C

20121231

99991231

Revised

HC-R

Validity

3955

HC-R43B

BHCE2170

FRY9C

20121231

99991231

Revised

HC-R

Validity

3965

HC-R43C

BHC02170

FRY9C

20121231

99991231

Revised

HC-R

Validity

3975

HC-R43D

BHC22170

For BHCs and SHCs only, sum of HC-R34D through HCR39D, HC-R41D, and HC-R42D must equal HC-R43D.

FRY9C

20121231

99991231

Revised

HC-R

Validity

3985

HC-R43E

BHC52170

FRY9C

20121231

99991231

Revised

HC-R

Validity

3995

HC-R43F

BHC92170

For BHCs and SHCs only, sum of HC-R35E, HC-R36E,
HC-R38E, HC-R39E, HC-R41E, and HC-R42E must equal
HC-R43E.
For BHCs and SHCs only, sum of HC-R34F through HCR39F, HC-R41F, and HC-R42F must equal HC-R43F.

FRY9C

20121231

99991231

Revised

HC-R

Validity

4005

HC-R43F

BHC92170

September 2013

For BHCs and SHCs only, sum of HC-R34A through HCR39A, HC-R41A, and HC-R42A minus HC-R40A must
equal HC-R43A.
For BHCs and SHCs only, sum of HC-R42B through HCR42F must equal HC-R42A.
For BHCs and SHCs only, sum of HC-R34B, HC-R35B,
HC-R36B, HC-R38B, HC-R39B, HC-R41B, and HC-R42B
minus HC-R40B must equal HC-R43B.
For BHCs and SHCs only, sum of HC-R34C through HCR39C, HC-R41C, and HC-R42C must equal HC-R43C.

For BHCs and SHCs only, sum of HC-R43B through HCR43F must equal HC-R43A.

Alg Edit Test
for BHCs and SHCs only (bhce5369 + bhc05369 +
bhc25369 + bhc55369 + bhc95369) eq bhct5369
for BHCs and SHCs only (bhceb528 + bhc0b528 +
bhc2b528 + bhc5b528 + bhc9b528) eq bhctb528
for BHCs and SHCs only bhce3123 eq bhcx3123
for BHCs and SHCs only bhcx3545 eq (bhce3545 +
bhc03545 + bhc23545 + bhc53545 + bhc93545)
for BHCs and SHCs only bhckb639 eq (bhck2145 +
bhck2150 + bhck2130 + bhck3656 + bhck3163 +
bhck0426 + bhck2160)
for BHCs and SHCs only ((bhck0010 + bhcx1754 +
bhcx1773 + bhckc225 + bhct5369 + bhctb528 +
bhcx3545 + bhckb639) - bhcx3123) eq bhct2170
for BHCs and SHCs only (bhceb639 + bhc0b639 +
bhc2b639 + bhc5b639 + bhc9b639) eq bhckb639
for BHCs and SHCs only ((bhce0010 + bhce1754 +
bhce1773 + bhce5369 + bhceb528 + bhce3545 +
bhceb639) - bhce3123) eq bhce2170
for BHCs and SHCs only (bhc00010 + bhc01754 +
bhc01773 + bhc0c225 + bhc05369 + bhc0b528 +
bhc03545 + bhc0b639) eq bhc02170
for BHCs and SHCs only (bhc20010 + bhc21754 +
bhc21773 + bhc2c225 + bhc25369 + bhc2b528 +
bhc23545 + bhc2b639) eq bhc22170
for BHCs and SHCs only (bhc51754 + bhc51773+
bhc55369 + bhc5b528 + bhc53545 + bhc5b639) eq
bhc52170
for BHCs and SHCs only (bhc90010 + bhc91754 +
bhc91773 + bhc9c225 + bhc95369 + bhc9b528 +
bhc93545 + bhc9b639) eq bhc92170
for BHCs and SHCs only (bhce2170 + bhc02170 +
bhc22170 + bhc52170 + bhc92170) eq bhct2170

FR Y-9C: CHK-31 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20120331

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

HC-R

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0429
HC-R43F
BHC92170 For SLHCs only, HC-R34A through HC-R43F must equal for SLHCs only bhck0010 eq null and bhce0010 eq null and
bhc00010 eq null and bhc20010 eq null and bhc90010 eq
null.
null and bhcx1754 eq null and bhce1754 eq null and
bhc01754 eq null and bhc21754 eq null and bhc51754 eq
null and bhc91754 eq null and bhcx1773 eq null and
bhce1773 eq null and bhc01773 eq null and bhc21773 eq
null and bhc51773 eq null and bhc91773 eq null and
bhckc225 eq null and bhc0c225 eq null and bhc2c225 eq
null and bhc9c225 eq null and bhct5369 eq null and
bhce5369 eq null and bhc05369 eq null and bhc25369 eq
null and bhc55369 eq null and bhc95369 eq null and
bhctb528 eq null and bhceb528 eq null and bhc0b528 eq
null and bhc2b528 eq null and bhc5b528 eq null and
bhc9b528 eq null and bhcx3123 eq null and bhce3123 eq
null and bhcx3545 eq null and bhce3545 eq null and
bhc03545 eq null and bhc23545 eq null and bhc53545 eq
null and bhc93545 eq null and bhckb639 eq null and
bhceb639 eq null and bhc0b639 eq null and bhc2b639 eq
null and bhc5b639 eq null and bhc9b639 eq null and
bhct2170 eq null and bhce2170 eq null and bhc02170 eq
null and bhc22170 eq null and bhc52170 eq null and
bhc92170 eq null

FRY9C

20121231

99991231

Revised

HC-R

Validity

4035

HC-R44F

BHC9B546

FRY9C

20121231

99991231

Revised

HC-R

Validity

4055

HC-R45B

BHCE6570

FRY9C

20121231

99991231

Revised

HC-R

Validity

4065

HC-R45F

BHC96570

FRY9C

20121231

99991231

Revised

HC-R

Validity

4085

HC-R46B

BHCE3411

FRY9C

20121231

99991231

Revised

HC-R

Validity

4095

HC-R46F

BHC93411

FRY9C

20121231

99991231

Revised

HC-R

Validity

4105

HC-R47B

BHCE3429

FRY9C

20121231

99991231

Revised

HC-R

Validity

4115

HC-R47F

BHC93429

FRY9C

20121231

99991231

Revised

HC-R

Validity

4135

HC-R48B

BHCE3433

FRY9C

20121231

99991231

Revised

HC-R

Validity

4145

HC-R48F

BHC93433

FRY9C

20121231

99991231

Revised

HC-R

Validity

4155

HC-R49B

BHCEA250

FRY9C

20121231

99991231

Revised

HC-R

Validity

4165

HC-R49F

BHC9A250

FRY9C

20121231

99991231

Revised

HC-R

Validity

4170

HC-R50F

BHC9B541

September 2013

For BHCs and SHCs only, sum of HC-R44C through HCR44F must equal HC-R44B.
For BHCs and SHCs only, HC-R45B must equal HCR45A multiplied by 50%. (+/-2)
For BHCs and SHCs only, sum of HC-R45C through HCR45F must equal HC-R45B.
For BHCs and SHCs only, HC-R46B must equal HCR46A multiplied by 20%. (+/-2)
For BHCs and SHCs only, sum of HC-R46C through HCR46F must equal HC-R46B.
For BHCs and SHCs only, HC-R47B must equal HCR47A.
For BHCs and SHCs only, sum of HC-R47C, HC-R47D,
and HC-R47F must equal HC-R47B.
For BHCs and SHCs only, HC-R48B must equal HCR48A.
For BHCs and SHCs only, sum of HC-R48C through HCR48F must equal HC-R48B.
For BHCs and SHCs only, HC-R49B must equal HCR49A.
For BHCs and SHCs only, sum of HC-R49C through HCR49F must equal HC-R49B.
For BHCs and SHCs only, HC-R50F must equal HCR50B.

for BHCs and SHCs only (bhc0b546 + bhc2b546 +
bhc5b546 + bhc9b546) eq bhceb546
for BHCs and SHCs only (bhce6570 le ((bhct6570 * .5)
+ 2)) and (bhce6570 ge ((bhct6570 * .5) - 2))
for BHCs and SHCs only (bhc06570 + bhc26570 +
bhc56570 + bhc96570) eq bhce6570
for BHCs and SHCs only (bhce3411 le ((bhct3411 * .2)
+ 2)) and (bhce3411 ge ((bhct3411 * .2) - 2))
for BHCs and SHCs only (bhc03411 + bhc23411 +
bhc53411 + bhc93411) eq bhce3411
for BHCs and SHCs only bhce3429 eq bhck3429
for BHCs and SHCs only (bhc03429 + bhc23429 +
bhc93429) eq bhce3429
for BHCs and SHCs only bhce3433 eq bhct3433
for BHCs and SHCs only (bhc03433 + bhc23433 +
bhc53433 + bhc93433) eq bhce3433
for BHCs and SHCs only bhcea250 eq bhcta250
for BHCs and SHCs only (bhc0a250 + bhc2a250 +
bhc5a250 + bhc9a250) eq bhcea250
for BHCs and SHCs only bhc9b541 eq bhceb541

FR Y-9C: CHK-32 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
4175
HC-R51B
BHCEB675 For BHCs and SHCs only, HC-R51B must equal HCR51A.
4185
HC-R51F
BHC9B675 For BHCs and SHCs only, sum of HC-R51C through HCR51F must equal HC-R51B.
4195
HC-R52B
BHCEB681 For BHCs and SHCs only, HC-R52B must equal HCR52A.
4210
HC-R52F
BHC9B681 For BHCs and SHCs only, sum of HC-R52C through HCR52F must equal HC-R52B.
0430
HC-R52F
BHC9B681 For SLHCs only, HC-R44A through HC-R52F must equal
null.

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

FRY9C

20120331

99991231

Added

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

4220

HC-R53aB

BHCE6572

FRY9C

20121231

99991231

Revised

HC-R

Validity

4230

HC-R53aF

BHC96572

FRY9C

20121231

99991231

Revised

HC-R

Validity

0213

HC-R53bB

BHCEG591

FRY9C

20121231

99991231

Revised

HC-R

Validity

0214

HC-R53bF

BHC9G591

FRY9C

20121231

99991231

Revised

HC-R

Validity

4240

HC-R54E

BHC5A167

FRY9C

20120331

99991231

Added

HC-R

Validity

0431

HC-R54E

BHC5A167

September 2013

For BHCs and SHCs only, HC-R53aB must equal HCR53aA multiplied by 50%. (+/-2k)
For BHCs and SHCs only, sum of HC-R53aC through
HC-R53aF must equal HC-R53aB.
For BHCs and SHCs only, HC-R53bB must equal HCR53bA multiplied by 10%. (+/-2k)
For BHCs and SHCs only, sum of HC-R53bC through
HC-R53bF must equal HC-R53bB.
For BHCs and SHCs only, sum of HC-R54C through HCR54E must equal HC-R54B.
For SLHCs only, HC-R53aA through HC-R54E must
equal null.

Alg Edit Test
for BHCs and SHCs only bhceb675 eq bhckb675
for BHCs and SHCs only (bhc0b675 + bhc2b675 +
bhc5b675 + bhc9b675) eq bhceb675
for BHCs and SHCs only bhceb681 eq bhckb681
for BHCs and SHCs only (bhc0b681 + bhc2b681 +
bhc5b681 + bhc9b681) eq bhceb681
for SLHCs only bhckb546 eq null and bhceb546 eq null and
bhc0b546 eq null and bhc2b546 eq null and bhc5b546 eq
null and bhc9b546 eq null and bhct6570 eq null and
bhce6570 eq null and bhc06570 eq null and bhc26570 eq
null and bhc56570 eq null and bhc96570 eq null and
bhct3411 eq null and bhce3411 eq null and bhc03411 eq
null and bhc23411 eq null and bhc53411 eq null and
bhc93411 eq null and bhck3429 eq null and bhce3429 eq
null and bhc03429 eq null and bhc23429 eq null and
bhc93429 eq null and bhct3433 eq null and bhce3433 eq
null and bhc03433 eq null and bhc23433 eq null and
bhc53433 eq null and bhc93433 eq null and bhcta250 eq
null and bhcea250 eq null and bhc0a250 eq null and
bhc2a250 eq null and bhc5a250 eq null and bhc9a250 eq
null and bhckb541 eq null and bhceb541 eq null and
bhc9b541 eq null and bhckb675 eq null and bhceb675 eq
null and bhc0b675 eq null and bhc2b675 eq null and
bhc5b675 eq null and bhc9b675 eq null and bhckb681 eq
null and bhceb681 eq null and bhc0b681 eq null and
bhc2b681 eq null and bhc5b681 eq null and bhc9b681 eq
null

for BHCs and SHCs only bhce6572 le ((bhck6572 * .5)
+ 2) and bhce6572 ge ((bhck6572 * .5) - 2)
for BHCs and SHCs only (bhc06572 + bhc26572 +
bhc56572 + bhc96572) eq bhce6572
for BHCs and SHCs only bhceg591 le ((bhckg591 * .1)
+ 2) and bhceg591 ge ((bhckg591 * .1) - 2)
for BHCs and SHCs only (bhc0g591 + bhc2g591 +
bhc5g591 + bhc9g591) eq bhceg591
for BHCs and SHCs only (bhc0a167 + bhc2a167 +
bhc5a167) eq bhcea167
for SLHCs only bhck6572 eq null and bhce6572 eq null
and bhc06572 eq null and bhc26572 eq null and
bhc56572 eq null and bhc96572 eq null and bhckg591
eq null and bhceg591 eq null and bhc0g591 eq null
and bhc2g591 eq null and bhc5g591 eq null and
bhc9g591 eq null and bhcea167 eq null and bhc0a167
eq null and bhc2a167 eq null and bhc5a167 eq null

FR Y-9C: CHK-33 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
4250
HC-R55C
BHCKB696 For BHCs and SHCs only, sum of HC-R43C through HCR49C and HC-R51C through HC-R54C must equal HCR55C.

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

HC-R

Validity

FRY9C

20121231

99991231

Revised

HC-R

Validity

4260

HC-R55D

BHCKB697

For BHCs and SHCs only, sum of HC-R43D through HCR49D and HC-R51D through HC-R54D must equal HCR55D.

FRY9C

20121231

99991231

Revised

HC-R

Validity

4270

HC-R55E

BHCKB698

For BHCs and SHCs only, sum of HC-R43E through HCR46E, HC-R48E, HC-R49E and HC-R51E through HCR54E must equal HC-R55E.

FRY9C

20121231

99991231

Revised

HC-R

Validity

4280

HC-R55F

BHCKB699

For BHCs and SHCs only, sum of HC-R43F through HCR53bF must equal HC-R55F.

FRY9C

20121231

99991231

Revised

HC-R

Validity

4290

HC-R57C

BHCKB700

For BHCs and SHCs only, HC-R57C must equal zero.

FRY9C

20121231

99991231

Revised

HC-R

Validity

4300

HC-R57D

BHCKB701

FRY9C

20121231

99991231

Revised

HC-R

Validity

4310

HC-R57E

BHCKB702

FRY9C

20121231

99991231

Revised

HC-R

Validity

4320

HC-R57F

BHCKB703

FRY9C

20121231

99991231

Revised

HC-R

Validity

4335

HC-R59

BHCKB704

FRY9C

20130331

99991231

Revised

HC-R

Validity

4345

HC-R62

BHCKA223

FRY9C

20121231

99991231

Revised

HC-R

Validity

4355

HC-RM6

BHCKF031

For BHCs and SHCs only, HC-R57D must equal HCR55D multiplied by 20%. (+/-2)
For BHCs and SHCs only, HC-R57E must equal HCR55E multiplied by 50%. (+/-2)
For BHCs and SHCs only, HC-R57F must equal HCR55F.
For BHCs and SHCs only, sum of HC-R57C through HCR57F and HC-R58 must equal HC-R59.
For BHCs and SHCs only, HC-R62 must equal HC-R59
minus the sum of HC-R60 and HC-R61.
For BHCs and SHCs only, HC-RM6 should be less than
or equal to HC-R58.

September 2013

Alg Edit Test
for BHCs and SHCs only (bhc02170 + bhc0b546 +
bhc06570 + bhc03411 + bhc03429 + bhc03433 +
bhc0a250 + bhc0b675 + bhc0b681 + bhc06572 +
bhc0g591 + bhc0a167) eq bhckb696
for BHCs and SHCs only (bhc22170 + bhc2b546 +
bhc26570 + bhc23411 + bhc23429 + bhc23433 +
bhc2a250 + bhc2b675 + bhc2b681 + bhc26572 +
bhc2g591 + bhc2a167) eq bhckb697
for BHCs and SHCs only (bhc52170 + bhc5b546 +
bhc56570 + bhc53411 + bhc53433 + bhc5a250 +
bhc5b675 + bhc5b681 + bhc56572 + bhc5g591 +
bhc5a167) eq bhckb698
for BHCs and SHCs only (bhc92170 + bhc9b546 +
bhc96570 + bhc93411 + bhc93429 + bhc93433 +
bhc9a250 + bhc9b541 + bhc9b675 + bhc9b681 +
bhc96572 + bhc9g591) eq bhckb699
for BHCs and SHCs only bhckb700 eq 0
for BHCs and SHCs only bhckb701 le ((bhckb697 * .2)
+ 2) and bhckb701 ge ((bhckb697 * .2) - 2)
for BHCs and SHCs only bhckb702 le ((bhckb698 * .5)
+ 2) and bhckb702 ge ((bhckb698 * .5) - 2)
for BHCs and SHCs only bhckb703 eq bhckb699
for BHCs and SHCs only (bhckb700 + bhckb701 +
bhckb702 + bhckb703 + bhck1651) eq bhckb704
for BHCs and SHCs only bhcka223 eq (bhckb704 (bhcka222 + bhck3128))
for BHCs and SHCs only bhckf031 le bhck1651

FR Y-9C: CHK-34 of 35

Validity (V) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20120331

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

HC-R

Validity

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Alg Edit Test
Number
Number
0432
HC-RM10
BHCKG222 For SLHCs only, HC-R55 through HC-RM10 must equal for SLHCs only bhckb696 eq null and bhckb697 eq null and
bhckb698 eq null and bhckb699 eq null and bhckb700 eq
null.
null and bhckb701 eq null and bhckb702 eq null and
bhckb703 eq null and bhck1651 eq null and bhckb704 eq
null and bhcka222 eq null and bhck3128 eq null and
bhcka223 eq null and bhck8764 eq null and bhck3809 eq
null and bhck8766 eq null and bhck8767 eq null and
bhck3812 eq null and bhck8769 eq null and bhck8770 eq
null and bhck8771 eq null and bhck8772 eq null and
bhck8773 eq null and bhck8774 eq null and bhck8775 eq
null and bhck8776 eq null and bhck8777 eq null and
bhck8778 eq null and bhck8779 eq null and bhcka000 eq
null and bhcka001 eq null and bhcka002 eq null and
bhckg597 eq null and bhckg598 eq null and bhckg599 eq
null and bhckg600 eq null and bhckg601 eq null and
bhckg602 eq null and bhck5479 eq null and bhckc498 eq
null and bhcka507 eq null and bhck2771 eq null and
bhck5483 eq null and bhck5484 eq null and bhckf031 eq
null and bhckg219 eq null and bhckg220 eq null and
bhck5990 eq null and bhckc502 eq null and bhckg221 eq
null and bhckg222 eq null

FRY9C

20080331

September 2013

99991231

No
Change

HC-S

Validity

4590

HC-S4bA

BHCKB740

Sum of HC-S4aA and HC-S4bA must be less than or
equal to HC-S1A.

(bhckb733 + bhckb740) le bhckb705

FR Y-9C: CHK-35 of 35

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HI

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
5139
HI-1a1a

MDRM
Number
BHCK4435

HI

Quality

9000

HI-1a1a

BHCK4435

HI

Intraseries

0077

HI-1a1b

BHCK4436

No
Change
No
Change

HI

Quality

0079

HI-1a1b

BHCK4436

HI

Intraseries

0078

HI-1a1c

BHCKF821

No
Change
No
Change

HI

Quality

0080

HI-1a1c

BHCKF821

HI

Intraseries

5141

HI-1a2

BHCK4059

No
Change
No
Change

HI

Quality

9010

HI-1a2

BHCK4059

HI

Intraseries

5142

HI-1b

BHCK4065

No
Change
No
Change

HI

Quality

9020

HI-1b

BHCK4065

HI

Intraseries

5143

HI-1c

BHCK4115

No
Change
No
Change

HI

Quality

9030

HI-1c

BHCK4115

HI

Intraseries

5144

HI-1d1

BHCKB488

No
Change
No
Change

HI

Quality

9030

HI-1d1

BHCKB488

HI

Intraseries

5145

HI-1d2

BHCKB489

No
Change
No
Change

HI

Quality

9030

HI-1d2

BHCKB489

HI

Intraseries

5146

HI-1d3

BHCK4060

Edit Test

Alg Edit Test

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1a1a.
HI-1a1a should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4435-q1 ge
bhck4435-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1a1b.
HI-1a1b should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4436-q1 ge
bhck4436-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1a1c.
HI-1a1c should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckf821-q1 ge
bhckf821-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1a2.
HI-1a2 should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4059-q1 ge
bhck4059-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1b.
HI-1b should not be null.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4065-q1 ge
bhck4065-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1c.
HI-1c should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4115-q1 ge
bhck4115-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1d1.
HI-1d1 should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckb488-q1 ge
bhckb488-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1d2.
HI-1d2 should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckb489-q1 ge
bhckb489-q2 - 2)

bhck4435 ne null and bhck4435 ge 0

bhck4436 ne null and bhck4436 ge 0

bhckf821 ne null and bhckf821 ge 0

bhck4059 ge 0 or bhck4059 eq null

bhck4065 ne null

bhck4115 ne null and bhck4115 ge 0

bhckb488 ne null and bhckb488 ge 0

bhckb489 ne null and bhckb489 ge 0

For June, September, and December, if HI-A9 (current) is if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
equal to HI-A9 (previous), then the current period should (bhck4356-q1 eq bhck4356-q2)) then (bhck4060-q1 ge
be greater than or equal to the previous period (minus
bhck4060-q2 - 2)
$2k) for HI-1d3.

FR Y-9C: EDIT-1 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HI

SEPTEMBER 2013

MDRM
Number
BHCK4060

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9030
HI-1d3

HI-1d3 should not be null and should not be negative.

bhck4060 ne null and bhck4060 ge 0

HI

Intraseries

5147

HI-1e

BHCK4069

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4069-q1 ge
bhck4069-q2 - 2)

No
Change
No
Change

HI

Quality

9030

HI-1e

BHCK4069

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1e.
HI-1e should not be null and should not be negative.

HI

Intraseries

5148

HI-1f

BHCK4020

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4020-q1 ge
bhck4020-q2 - 2)

No
Change
No
Change

HI

Quality

9030

HI-1f

BHCK4020

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1f.
HI-1f should not be null and should not be negative.

HI

Intraseries

5149

HI-1g

BHCK4518

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4518-q1 ge
bhck4518-q2 - 2)

No
Change
No
Change
No
Change

HI

Quality

9030

HI-1g

BHCK4518

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-1g.
HI-1g should not be null and should not be negative.

HI

Quality

9030

HI-1h

BHCK4107

HI-1h should not be null and should not be negative.

bhck4107 ne null and bhck4107 ge 0

HI

Intraseries

5150

HI-2a1a

BHCKA517

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhcka517-q1 ge
bhcka517-q2 - 2)

No
Change
No
Change

HI

Quality

9030

HI-2a1a

BHCKA517

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2a1a.
HI-2a1a should not be null and should not be negative.

HI

Intraseries

5151

HI-2a1b

BHCKA518

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhcka518-q1 ge
bhcka518-q2 - 2)

No
Change
No
Change

HI

Quality

9030

HI-2a1b

BHCKA518

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2a1b.
HI-2a1b should not be null and should not be negative.

HI

Intraseries

5152

HI-2a1c

BHCK6761

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck6761-q1 ge
bhck6761-q2 - 2)

No
Change
No
Change

HI

Quality

9030

HI-2a1c

BHCK6761

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2a1c.
HI-2a1c should not be null and should not be negative.

HI

Intraseries

5153

HI-2a2

BHCK4172

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4172-q1 ge
bhck4172-q2 - 2)

No
Change
No
Change

HI

Quality

9040

HI-2a2

BHCK4172

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2a2.
HI-2a2 should not be negative.

HI

Intraseries

5154

HI-2b

BHCK4180

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4180-q1 ge
bhck4180-q2 - 2)

No
Change

HI

Quality

9050

HI-2b

BHCK4180

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2b.
HI-2b should not be null and should not be negative.

bhck4069 ne null and bhck4069 ge 0

bhck4020 ne null and bhck4020 ge 0

bhck4518 ne null and bhck4518 ge 0

bhcka517 ne null and bhcka517 ge 0

bhcka518 ne null and bhcka518 ge 0

bhck6761 ne null and bhck6761 ge 0

bhck4172 ge 0 or bhck4172 eq null

bhck4180 ne null and bhck4180 ge 0

FR Y-9C: EDIT-2 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HI

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20121231

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
5155
HI-2c

MDRM
Number
BHCK4185

Edit Test

Alg Edit Test

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2c.
HI-2c should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4185-q1 ge
bhck4185-q2 - 2)

HI

Quality

9050

HI-2c

BHCK4185

HI

Quality

5120

HI-2d

BHCK4397

For March, if HC-19a is greater than $2 million, then HI2d should be greater than zero.
For June, September, and December, if HC-19a (current)
is greater than $2 million, then HI-2d (current minus
previous) should be greater than zero.

if (mm-q1 eq 03) and (bhck4062 gt 2000) then bhck4397
gt 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4062-q1 gt 2000) then (bhck4397-q1 - bhck4397q2) gt 0

HI

Intraseries

5130

HI-2d

BHCK4397

No
Change

HI

Intraseries

5156

HI-2d

BHCK4397

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2d.
HI-2d should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4397-q1 ge
bhck4397-q2 - 2)

No
Change
No
Change

HI

Quality

9050

HI-2d

BHCK4397

HI

Intraseries

5157

HI-2e

BHCK4398

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4398-q1 ge
bhck4398-q2 - 2)

BHCK4398

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-2e.
HI-2e should not be null and should not be negative.

No
Change
No
Change
No
Change
No
Change
No
Change

HI

Quality

9050

HI-2e

HI

Quality

9050

HI-2f

BHCK4073

HI-2f should not be null and should not be negative.

bhck4073 ne null and bhck4073 ge 0

HI

Quality

9060

HI-3

BHCK4074

HI-3 should not be null.

bhck4074 ne null

HI

Quality

9060

HI-4

BHCK4230

HI-4 should not be null.

bhck4230 ne null

HI

Intraseries

5158

HI-5a

BHCK4070

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4070-q1 ge
bhck4070-q2 - 2)

No
Change
No
Change

HI

Quality

9070

HI-5a

BHCK4070

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5a.
HI-5a should not be negative.

HI

Intraseries

5159

HI-5b

BHCK4483

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4483-q1 ge
bhck4483-q2 - 2)

No
Change
Revised

HI

Quality

9080

HI-5b

BHCK4483

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5b.
HI-5b should not be null and should not be negative.

HI

Quality

0075

HI-5c

BHCKA220

If HC-Q5aA or HC-Q5bA or HC-Q10aA or HC-Q10bA is not if ((bhct3543 ne 0 and bhct3543 ne null) or (bhckg497 ne
equal to zero or null, then HI-5c should not equal zero or 0 and bhckg497 ne null) or (bhct3547 ne 0 and bhct3547
null.
ne null) or (bhckg516 ne 0 and bhckg516 ne null)) then
(bhcka220 ne 0 and bhcka220 ne null)

No
Change

HI

Quality

9090

HI-5c

BHCKA220

HI-5c should not be null.

bhck4185 ne null and bhck4185 ge 0

bhck4397 ne null and bhck4397 ge 0

bhck4398 ne null and bhck4398 ge 0

bhck4070 ge 0 or bhck4070 eq null

bhck4483 ne null and bhck4483 ge 0

bhcka220 ne null

FR Y-9C: EDIT-3 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
5160
HI-5d1

MDRM
Number
BHCKC886

HI

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

FRY9C

HI

Quality

9090

HI-5d1

BHCKC886

HI

Intraseries

5161

HI-5d2

BHCKC888

No
Change
No
Change

HI

Quality

9090

HI-5d2

BHCKC888

HI

Intraseries

5162

HI-5d3

BHCKC887

No
Change
No
Change

HI

Quality

9090

HI-5d3

BHCKC887

HI

Quality

5131

HI-5d4

BHCKC386

99991231

No
Change

HI

Quality

5132

HI-5d4

BHCKC386

20080331

99991231

HI

Quality

5133

HI-5d4

BHCKC386

FRY9C

20080331

99991231

No
Change
No
Change

HI

Quality

5134

HI-5d4

BHCKC386

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5163

HI-5d4

BHCKC386

FRY9C

20080331

99991231

HI

Quality

9100

HI-5d4

BHCKC386

FRY9C

20130331

99991231

No
Change
Revised

HI

Quality

5135

HI-5d5

BHCKC387

For March, If the absolute value of HI-5d4 is greater than if (mm-q1 eq 03) and abs(bhckc386) gt 5 then bhckc387
$5k, then HI-5d5 should not equal zero.
ne 0

FRY9C

20130331

99991231

Revised

HI

Intraseries

5137

HI-5d5

BHCKC387

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
abs(bhckc386-q1 - bhckc386-q2) gt 5 then (bhckc387-q1 bhckc387-q2) ne 0

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5164

HI-5d5

BHCKC387

FRY9C

20080331

99991231

HI

Quality

9100

HI-5d5

BHCKC387

FRY9C

20080331

99991231

HI

Quality

9090

HI-5e

BHCKB491

HI-5e should not be null.

bhckb491 ne null

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

For June, September, and December, If the absolute
value of HI-5d4 (current minus previous) is greater than
$5k, then HI-5d5 (current minus previous) should not
equal zero.
For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5d5.
HI-5d5 should not be null and should not be negative.

HI

Quality

9090

HI-5f

BHCKB492

HI-5f should not be null.

bhckb492 ne null

SEPTEMBER 2013

Edit Test

Alg Edit Test

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5d1.
HI-5d1 should not be null.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc886-q1 ge
bhckc886-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5d2.
HI-5d2 should not be null.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc888-q1 ge
bhckc888-q2 - 2)

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5d3.
HI-5d3 should not be null.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc887-q1 ge
bhckc887-q2 - 2)

If the sum of HI-Mem12b1 and HI-Mem12b2 is greater
than zero and does not equal HI-5d5, then HI-5d4 should
be greater than zero.
If HI-5d4 is greater than zero, then HI-5d4 should be
greater than or equal to the sum of HI-Mem12b1 and HIMem12b2.
If HI-Mem12c is greater than zero, then HI-5d4 should be
greater than zero.
If the sum of HC-I(I)2, HC-I(I)5, HC-I(I)6, HC-I(II)3, HCI(II)6, HC-I(II)7, and HC-M21 is greater than zero, then HI5d4 should be greater than zero.
For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-5d4.
HI-5d4 should not be null and should not be negative.

if ((bhckc242 + bhckc243 gt 0) and (bhckc242 +
bhckc243 ne bhckc387)) then bhckc386 gt 0

bhckc886 ne null

bhckc888 ne null

bhckc887 ne null

if bhckc386 gt 0 then bhckc386 ge (bhckc242 +
bhckc243)
if bhckb983 gt 0 then bhckc386 gt 0
if (bhckc244 + bhckc245 + bhckc246 + bhckc248 +
bhckc249 + bhckc250 + bhckc253) gt 0 then bhckc386 gt
0
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc386-q1 ge
bhckc386-q2 - 2)
bhckc386 ne null and bhckc386 ge 0

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc387-q1 ge
bhckc387-q2 - 2)
bhckc387 ne null and bhckc387 ge 0

FR Y-9C: EDIT-4 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C
FRY9C

20090331
20090331

99991231
99991231

HI

SEPTEMBER 2013

MDRM
Number
BHCKB493

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9090
HI-5g

HI-5g should not be null.

bhckb493 ne null

HI

Quality

9110

HI-5i

BHCK8560

HI-5i should not be null.

bhck8560 ne null

HI

Quality

9110

HI-5j

BHCK8561

HI-5j should not be null.

bhck8561 ne null

HI

Quality

9110

HI-5k

BHCKB496

HI-5k should not be null.

bhckb496 ne null

HI

Quality

9110

HI-5l

BHCKB497

HI-5l should not be null.

bhckb497 ne null

HI

Quality

9110

HI-5m

BHCK4079

HI-5m should not be null.

bhck4079 ne null

HI

Quality

9110

HI-6a

BHCK3521

HI-6a should not be null.

bhck3521 ne null

HI

Quality

9110

HI-6b

BHCK3196

HI-6b should not be null.

bhck3196 ne null

HI

Quality

5138

HI-7a

BHCK4135

HI-7a should be greater than zero.

bhck4135 gt 0

HI

Intraseries

5166

HI-7a

BHCK4135

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4135-q1 ge
bhck4135-q2 - 2)

No
Change
No
Change

HI

Quality

9120

HI-7a

BHCK4135

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-7a.
HI-7a should not be null and should not be negative.

HI

Intraseries

5167

HI-7b

BHCK4217

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhck4217-q1 ge
bhck4217-q2 - 2)

No
Change
No
Change

HI

Quality

9130

HI-7b

BHCK4217

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-7b.
HI-7b should not be null.

HI

Intraseries

5168

HI-7c1

BHCKC216

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc216-q1 ge
bhckc216-q2 - 2)

No
Change
No
Change

HI

Quality

9140

HI-7c1

BHCKC216

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-7c1.
HI-7c1 should not be null and should not be negative.

HI

Intraseries

5169

HI-7c2

BHCKC232

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2)) then (bhckc232-q1 ge
bhckc232-q2 - 2)

No
Change
No
Change
No
Change
No
Change
No
Change
Revised
Revised

HI

Quality

9140

HI-7c2

BHCKC232

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then the current period should
be greater than or equal to the previous period (minus
$2k) for HI-7c2.
HI-7c2 should not be null and should not be negative.

HI

Quality

9150

HI-7d

BHCK4092

HI-7d should not be null.

bhck4092 ne null

HI

Quality

9160

HI-7e

BHCK4093

HI-7e should not be null and should not be negative.

bhck4093 ne null and bhck4093 ge 0

HI

Quality

9170

HI-8

BHCK4301

HI-8 should not be null.

bhck4301 ne null

HI

Quality

9170

HI-9

BHCK4302

HI-9 should not be null.

bhck4302 ne null

HI
HI

Quality
Quality

9170
9170

HI-10
HI-11

BHCK4300
BHCK4320

HI-10 should not be null.
HI-11 should not be null.

bhck4300 ne null
bhck4320 ne null

bhck4135 ne null and bhck4135 ge 0

bhck4217 ne null

bhckc216 ne null and bhckc216 ge 0

bhckc232 ne null and bhckc232 ge 0

FR Y-9C: EDIT-5 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C
FRY9C
FRY9C
FRY9C

Effective
Start Date
20090331
20090331
20090331
20080331

Effective End
Date
99991231
99991231
99991231
99991231

FRY9C

20130331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20130331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C
FRY9C

20091231
20091231

99991231
99991231

SEPTEMBER 2013

Edit
Change
Added
Added
Revised
No
Change
Revised

Schedule

Edit Type

Target Item

Quality
Quality
Quality
Quality

Edit
Number
9170
9170
9170
5212

Edit Test

Alg Edit Test

HI-12
HI-13
HI-14
HI-Mem1

MDRM
Number
BHCKG104
BHCKG103
BHCK4340
BHCK4519

HI
HI
HI
HI

HI-12 should not be null.
HI-13 should not be null.
HI-14 should not be null.
HI-Mem1 should be greater than or equal to HI-3.

bhckg104 ne null
bhckg103 ne null
bhck4340 ne null
bhck4519 ge bhck4074

HI

Quality

5214

HI-Mem1

BHCK4519

abs(bhck4519) le (abs(bhck4074) * 1.5)

Quality

9180

HI-Mem1

BHCK4519

The absolute value of HI-Mem1 should be less than or
equal to 150% of the absolute value of HI-3.
HI-Mem1 should not be null.

No
Change
No
Change
Revised

HI
HI

Quality

5216

HI-Mem2

BHCK4592

HI-Mem2 should be greater than or equal to HI-8.

bhck4592 ge bhck4301

HI

Quality

5218

HI-Mem2

BHCK4592

abs(bhck4592) le (abs(bhck4301) * 1.5)

No
Change
No
Change

HI

Quality

9180

HI-Mem2

BHCK4592

The absolute value of HI-Mem2 should be less than or
equal to 150% of the absolute value of HI-8.
HI-Mem2 should not be null.

HI

Intraseries

5220

HI-Mem3

BHCK4313

No
Change
No
Change

HI

Quality

9190

HI-Mem3

BHCK4313

HI

Intraseries

5235

HI-Mem4

BHCK4507

No
Change
No
Change

HI

Quality

9190

HI-Mem4

BHCK4507

HI

Quality

5240

HI-Mem5

BHCK4150

No
Change
No
Change

HI

Quality

5245

HI-Mem5

BHCK4150

HI

Intraseries

5250

HI-Mem5

BHCK4150

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

HI

Quality

9190

HI-Mem5

HI

Quality

9200

HI

Quality

HI

bhck4519 ne null

bhck4592 ne null

For June, September, and December, HI-Mem3 (current) if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to HI-Mem3 (previous - (bhck4313-q1 ge bhck4313-q2 - 2)
$2k).
HI-Mem3 should not be null and should not be negative. bhck4313 ne null and bhck4313 ge 0
For June, September, and December, HI-Mem4 (current) if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to HI-Mem4 (previous - (bhck4507-q1 ge bhck4507-q2 - 2)
$2k).
HI-Mem4 should not be null and should not be negative. bhck4507 ne null and bhck4507 ge 0
For March, if HI-Mem5 is greater than zero, then HI-7a
divided by HI-Mem5 should be in the range of $4 - $40
thousand.
HI-Mem5 should be greater than zero.

if (mm-q1 eq 03) and (bhck4150 gt 0) then ((bhck4135 /
bhck4150) ge 4 and (bhck4135 / bhck4150) le 40)

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4150-q1 gt 0 and bhck4135-q2 gt 0) then
((bhck4135-q1 - bhck4135-q2) / bhck4150-q1) ge 4 and
((bhck4135-q1 - bhck4135-q2) / bhck4150-q1) le 40

BHCK4150

For June, September, and December, if HI-Mem5
(current) is greater than zero, and HI-7a (previous) is
greater than zero, then HI-7a (current - previous) divided
by HI-Mem5 (current) should be in the range of $4 - $40
thousand.
HI-Mem5 should not be null and should not be negative.

HI-Mem6a

BHCKC013

HI-Mem6a should not be null.

bhckc013 ne null

9200

HI-Mem6b

BHCKC014

HI-Mem6b should not be null.

bhckc014 ne null

Quality

9200

HI-Mem6c

BHCKC016

HI-Mem6c should not be null.

bhckc016 ne null

HI

Quality

9200

HI-Mem6d

BHCK4042

HI-Mem6d should not be null.

bhck4042 ne null

HI

Quality

9200

HI-Mem6e

BHCKC015

HI-Mem6e should not be null.

bhckc015 ne null

HI

Quality

9200

HI-Mem6f

BHCKF229

HI-Mem6f should not be null.

bhckf229 ne null

HI
HI

Quality
Quality

9200
9200

HI-Mem6g
HI-Mem6h

BHCKF555
BHCKJ447

HI-Mem6g should not be null.
HI-Mem6h should not be null.

bhckf555 ne null
bhckj447 ne null

bhck4150 gt 0

bhck4150 ne null and bhck4150 ge 0

FR Y-9C: EDIT-6 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20091231

Quality

Edit
Target Item
Number
5260
HI-Mem6i

MDRM
Number
BHCK8562

HI

FRY9C

20110630

99991231

Revised

FRY9C

20091231

99991231

FRY9C

20110630

FRY9C

HI

Quality

5261

HI-Mem6iTX

TEXT8562

Revised

HI

Quality

5262

HI-Mem6j

BHCK8563

99991231

Revised

HI

Quality

5263

HI-Mem6jTX

TEXT8563

20091231

99991231

Revised

HI

Quality

5264

HI-Mem6k

BHCK8564

FRY9C

20091231

99991231

Revised

HI

Quality

5275

HI-Mem6k

BHCK8564

FRY9C

20110630

99991231

Revised

HI

Intraseries

5276

HI-Mem6k

BHCK8564

For June, September, and December, if the sum of HIMem6a through HI-Mem6k (previous) is greater than
zero, then the sum of HI-Mem6a through HI-Mem6k
(current) should be greater than zero.

FRY9C

20110630

99991231

Revised

HI

Quality

5265

HI-Mem6kTX

TEXT8564

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7a

BHCKC017

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7b

BHCK0497

HI-Mem7b should not be null.

bhck0497 ne null

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7c

BHCK4136

HI-Mem7c should not be null.

bhck4136 ne null

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7d

BHCKC018

HI-Mem7d should not be null.

bhckc018 ne null

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7e

BHCK8403

HI-Mem7e should not be null.

bhck8403 ne null

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7f

BHCK4141

HI-Mem7f should not be null.

bhck4141 ne null

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem7g

BHCK4146

HI-Mem7g should not be null.

bhck4146 ne null

FRY9C

20080331

99991231

HI

Quality

5280

HI-Mem7l

BHCK8565

FRY9C

20110630

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised

If text data is not equal to null, then financial data should if text8564 ne null then bhck8564 ne null and bhck8564
not equal null or zero.
ne 0
HI-Mem7a should not be null.
bhckc017 ne null

HI

Quality

5281

HI-Mem7lTX

TEXT8565

FRY9C

20080331

99991231

HI

Quality

5282

HI-Mem7m

BHCK8566

FRY9C

20110630

99991231

No
Change
Revised

HI

Quality

5283

HI-Mem7mTX

TEXT8566

FRY9C

20080331

99991231

HI

Quality

5284

HI-Mem7n

BHCK8567

FRY9C

20080331

99991231

No
Change
No
Change

HI

Quality

5295

HI-Mem7n

BHCK8567

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.
The sum of HI-Mem7a through HI-Mem7n should be less
than or equal to HI-7d.

if bhck8565 ne null and bhck8565 ne 0 then text8565 ne
null
if text8565 ne null then bhck8565 ne null and bhck8565
ne 0
if bhck8566 ne null and bhck8566 ne 0 then text8566 ne
null
if text8566 ne null then bhck8566 ne null and bhck8566
ne 0
if bhck8567 ne null and bhck8567 ne 0 then text8567 ne
null
(bhckc017 + bhck0497 + bhck4136 + bhckc018 +
bhck8403 + bhck4141 + bhck4146 + bhckf556 +
bhckf557 + bhckf558 + bhckf559 + bhck8565 + bhck8566
+ bhck8567) le bhck4092

SEPTEMBER 2013

Edit Test

Alg Edit Test

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.
Sum of HI-Mem6a through HI-Mem6k should be less
than or equal to HI-5l.

if bhck8562 ne null and bhck8562 ne 0 then text8562 ne
null
if text8562 ne null then bhck8562 ne null and bhck8562
ne 0
if bhck8563 ne null and bhck8563 ne 0 then text8563 ne
null
if text8563 ne null then bhck8563 ne null and bhck8563
ne 0
if bhck8564 ne null and bhck8564 ne 0 then text8564 ne
null
(bhckc013 + bhckc014 + bhckc016 + bhck4042 +
bhckc015 + bhckf229 + bhckf555 + bhckj447 + bhck8562
+ bhck8563 + bhck8564) le bhckb497
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckc013-q2 + bhckc014-q2 + bhckc016-q2 + bhck4042q2 + bhckc015-q2 + bhckf229-q2 + bhckf555-q2 +
bhckj447-q2 + bhck8562-q2 + bhck8563-q2 + bhck8564q2) gt 0 then ((bhckc013-q1 + bhckc014-q1 + bhckc016q1 + bhck4042-q1 + bhckc015-q1 + bhckf229-q1 +
bhckf555-q1 + bhckj447-q1 + bhck8562-q1 + bhck8563q1 + bhck8564-q1) gt 0)

FR Y-9C: EDIT-7 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090331

MDRM
Number
BHCK8567

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
5297
HI-Mem7n

HI

For June, September, and December, if the sum of HIMem7a through HI-Mem7n (previous) is greater than
zero, then the sum of HI-Mem7a through HI-Mem7n
(current) should be greater than zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckc017-q2 + bhck0497-q2 + bhck4136-q2 + bhckc018q2 + bhck8403-q2 + bhck4141-q2 + bhck4146-q2 +
bhckf556-q2 + bhckf557-q2 + bhckf558-q2 + bhckf559q2 + bhck8565-q2 + bhck8566-q2 + bhck8567-q2) gt 0
then ((bhckc017-q1 + bhck0497-q1 + bhck4136-q1 +
bhckc018-q1 + bhck8403-q1 + bhck4141-q1 + bhck4146q1 + bhckf556-q1 + bhckf557-q1 + bhckf558-q1 +
bhckf559-q1 + bhck8565-q1 + bhck8566-q1 + bhck8567q1) gt 0)

FRY9C

20110630

99991231

Revised

HI

Quality

5285

HI-Mem7nTX

TEXT8567

No
Change
Revised

HI

Quality

5300

HI-Mem8a1

BHCK3571

HI

Quality

5301

HI-Mem8a1TX

TEXT3571

No
Change
Revised

HI

Quality

5302

HI-Mem8b1

BHCK3573

HI

Quality

5303

HI-Mem8b1TX

TEXT3573

HI

Quality

5304

HI-Mem8c1

BHCK3575

99991231

No
Change
Revised

HI

Quality

5305

HI-Mem8c1TX

TEXT3575

20090331

99991231

Revised

HI

Quality

5350

HI-Mem8c2

BHCK3576

if text8567 ne null then bhck8567 ne null and bhck8567
ne 0
if bhck3571 ne null and bhck3571 ne 0 then text3571 ne
null
if text3571 ne null then bhck3571 ne null and bhck3571
ne 0
if bhck3573 ne null and bhck3573 ne 0 then text3573 ne
null
if text3573 ne null then bhck3573 ne null and bhck3573
ne 0
if bhck3575 ne null and bhck3575 ne 0 then text3575 ne
null
if text3575 ne null then bhck3575 ne null and bhck3575
ne 0
((bhck3571 + bhck3573 + bhck3575) - (bhck3572 +
bhck3574 + bhck3576)) eq bhck4320

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5372

HI-Mem9a

BHCK8757

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5373

HI-Mem9b

BHCK8758

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5375

HI-Mem9c

BHCK8759

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5378

HI-Mem9d

BHCK8760

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.
Sum of HI-Mem8a1, HI-Mem8b1, and HI-Mem8c1 minus
the sum of HI-Mem8a2, HI-Mem8b2, and HI-Mem8c2
should be equal to HI-11.
For June, September, and December, if HI-Mem9a
(previous) is not equal to zero, then HI-Mem9a (current)
should not equal zero.
For June, September, and December, if HI-Mem9b
(previous) is not equal to zero, then HI-Mem9b (current)
should not equal zero.
For June, September, and December, if HI-Mem9c
(previous) is not equal to zero, then HI-Mem9c (current)
should not equal zero.
For June, September, and December, if HI-Mem9d
(previous) is not equal to zero, then HI-Mem9d (current)
should not equal zero.

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20110630

FRY9C

SEPTEMBER 2013

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck8757-q2 ne 0)) then (bhck8757-q1 ne 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck8758-q2 ne 0)) then (bhck8758-q1 ne 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck8759-q2 ne 0)) then (bhck8759-q1 ne 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck8760-q2 ne 0)) then (bhck8760-q1 ne 0)

FR Y-9C: EDIT-8 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

MDRM
Number
BHCKF186

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
5371
HI-Mem9e

HI

If HC-K4a (for any quarter of the preceding calendar
year) is greater than or equal to $2 million, and HI5c(current) is not equal to zero, then the sum of HIMem9a through HI-Mem9e should not equal zero.

if (((mm-q1 eq 03) and (bhck3401-q2 ge 2000 or
bhck3401-q3 ge 2000 or bhck3401-q4 ge 2000 or
bhck3401-q5 ge 2000)) or ((mm-q1 eq 06) and
(bhck3401-q3 ge 2000 or bhck3401-q4 ge 2000 or
bhck3401-q5 ge 2000 or bhck3401-q6 ge 2000)) or ((mmq1 eq 09) and (bhck3401-q4 ge 2000 or bhck3401-q5 ge
2000 or bhck3401-q6 ge 2000 or bhck3401-q7 ge 2000))
or ((mm-q1 eq 12) and (bhck3401-q5 ge 2000 or
bhck3401-q6 ge 2000 or bhck3401-q7 ge 2000 or
bhck3401-q8 ge 2000))) and (bhcka220-q1 ne 0) then
(bhck8757-q1 + bhck8758-q1 + bhck8759-q1 + bhck8760q1 + bhckf186-q1) ne 0

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5379

HI-Mem9e

BHCKF186

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckf186-q2 ne 0)) then (bhckf186-q1 ne 0)

Added

HI

Intraseries

0424

HI-Mem9f

BHCKK090

99991231

Revised

HI

Intraseries

0430

HI-Mem9f

BHCKK090

For June, September, and December, if HI-Mem9e
(previous) is not equal to zero, then HI-Mem9e (current)
should not equal zero.
For June, September, and December, if HI-Mem9f
(previous) is not equal to zero, then HI-Mem9f (current)
should not equal zero.
If previous year June HC-12 is greater than or equal to
$100 billion and the sum of HI-Mem9a (current) through
HI-Mem9e (current) is not equal to null, then HI-Mem9f
(current) should not be null.

FRY9C

20110331

99991231

FRY9C

20110630

FRY9C

20110331

99991231

Added

HI

Intraseries

0425

HI-Mem9g

BHCKK094

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckk094-q2 ne 0)) then (bhckk094-q1 ne 0)

FRY9C

20110630

99991231

Revised

HI

Intraseries

0431

HI-Mem9g

BHCKK094

For June, September, and December, if HI-Mem9g
(previous) is not equal to zero, then HI-Mem9g (current)
should not equal zero.
If previous year June HC-12 is greater than or equal to
$100 billion and the sum of HI-Mem9a (current) through
HI-Mem9e (current) is not equal to null, then HI-Mem9g
(current) should not be null.

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem10a

BHCKC889

HI-Mem10a should not be null.

bhckc889 ne null

FRY9C

20080331

99991231

HI

Quality

9200

HI-Mem10b

BHCKC890

HI-Mem10b should not be null.

bhckc890 ne null

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

HI

Intraseries

5381

HI-Mem11

BHCKA251

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhcka251-q2 gt 0)) then (bhcka251-q1 gt 0)

FRY9C

20080331

99991231

HI

Quality

9205

HI-Mem11

BHCKA251

FRY9C

20080331

99991231

No
Change
No
Change

HI

Intraseries

5385

HI-Mem12a

BHCK8431

For June, September, and December, if HI-Mem11
(previous) is greater than zero, then HI-Mem11 (current)
should be greater than zero.
HI-Mem11 should not be null and should not be
negative.
For June, September, and December, HI-Mem12a
(current) should be greater than or equal to HI-Mem12a
(previous -2k).

SEPTEMBER 2013

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckk090-q2 ne 0)) then (bhckk090-q1 ne 0)
if (((mm-q1 eq 03 and bhck2170-q4 ge 100000000) or
(mm-q1 eq 06 and bhck2170-q5 ge 100000000) or (mmq1 eq 09 and bhck2170-q6 ge 100000000) or (mm-q1 eq
12 and bhck2170-q7 ge 100000000)) and (bhck8757-q1
+ bhck8758-q1 + bhck8759-q1 + bhck8760-q1 +
bhckf186-q1) ne null) then bhckk090-q1 ne null

if (((mm-q1 eq 03 and bhck2170-q4 ge 100000000) or
(mm-q1 eq 06 and bhck2170-q5 ge 100000000) or (mmq1 eq 09 and bhck2170-q6 ge 100000000) or (mm-q1 eq
12 and bhck2170-q7 ge 100000000)) and (bhck8757-q1
+ bhck8758-q1 + bhck8759-q1 + bhck8760-q1 +
bhckf186-q1) ne null) then bhckk094-q1 ne null

bhcka251 ne null and bhcka251 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck8431-q1 ge bhck8431-q2 - 2)

FR Y-9C: EDIT-9 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

Quality

Edit
Target Item
Number
5387
HI-Mem12a

MDRM
Number
BHCK8431

HI

FRY9C

20080331

99991231

FRY9C

20090630

99991231

No
Change
Added

HI

Quality

5390

HI-Mem12a

BHCK8431

HI

Intraseries

9205

HI-Mem12a

BHCK8431

FRY9C

20090630

99991231

Added

HI

Quality

9205

HI-Mem12b1

BHCKC242

FRY9C

20080331

99991231

No
Change

HI

Intraseries

5395

HI-Mem12b2

BHCKC243

FRY9C

20080331

99991231

No
Change

HI

Quality

5399

HI-Mem12b2

BHCKC243

FRY9C

20080331

99991231

HC-I

Quality

6170

HI-Mem12b2

BHCKC243

FRY9C

20080331

99991231

HC-I

Quality

6172

HI-Mem12b2

BHCKC243

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

HC-I

Quality

6175

HI-Mem12b2

BHCKC243

FRY9C

20090630

99991231

Added

HI

Quality

9205

HI-Mem12b2

BHCKC243

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6176

HI-Mem12c

BHCKB983

FRY9C

20090630

99991231

Added

HI

Quality

9205

HI-Mem12c

BHCKB983

FRY9C

20080331

99991231

HI

Intraseries

5400

HI-Mem13

BHCKA530

FRY9C

20080331

99991231

HI

Quality

5403

HI-Mem13

BHCKA530

FRY9C

20080331

99991231

HI

Quality

9205

HI-Mem13

BHCKA530

FRY9C

20090331

99991231

No
Change
No
Change
No
Change
Revised

HI

Quality

0215

HI-Mem14a

BHCKF551

FRY9C

20130331

99991231

Revised

HI

Quality

0217

HI-Mem14a

BHCKF551

FRY9C

20090331

99991231

Revised

HI

Intraseries

0218

HI-Mem14a

BHCKF551

SEPTEMBER 2013

Edit Test

Alg Edit Test

If previous year June HC-12 is greater than or equal to $1 if ((mm-q1 eq 03 and bhck2170-q4 ge 1000000) or (mmbillion and HC-M16 is greater than $100 thousand, then q1 eq 06 and bhck2170-q5 ge 1000000) or (mm-q1 eq 09
HI-Mem12a should be greater than zero.
and bhck2170-q6 ge 1000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 1000000) and (bhckb570 gt 100)) then
(bhck8431 gt 0)
HI-Mem12a should be less than or equal to the sum of HI- bhck8431 le ((bhckc886 + bhckc888 + bhckc887 +
5d1, HI-5d2, HI-5d3, and HI-5d5 (+$10k).
bhckc387) + 10)
If previous year June HC-12 is greater than or equal to $1 if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) or (mmbillion, then HI-Mem12a should not be null and should
q1 eq 06 and bhck2170-q5 ge 1000000) or (mm-q1 eq 09
not be negative.
and bhck2170-q6 ge 1000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 1000000) then bhck8431 ne null and
bhck8431 ge 0
HI-Mem12b1 should not be null and should not be
bhckc242 ne null and bhckc242 ge 0
negative.
For June, September, and December, the sum of HIif (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
Mem12b1 and HI-Mem12b2 (current) should be greater (bhckc242-q1 + bhckc243-q1) ge (bhckc242-q2 +
than or equal to the sum of HI-Mem12b1 and HIbhckc243-q2)
Mem12b2 (previous).
If HI-Mem12c is greater than zero, then the sum of HIif bhckb983 gt 0 then (bhckc242 + bhckc243) gt 0
Mem12b1and HI-Mem12b2 should be greater than zero.
If HC-I(II)2 is greater than zero, then HI-Mem12b2 should
be greater than zero.
If HC-I(II)5 is greater than zero, then HI-Mem12b2 should
be greater than zero.
If the sum of HC-I(I)2, HC-I(I)5, HC-I(I)6, HC-I(II)3, HCI(II)6, HC-I(II)7, and HC-M21 is greater than zero, then
the sum of HI-Mem12b1 and HI-Mem12b2 should be
greater than zero.
HI-Mem12b2 should not be null and should not be
negative.
If the sum of HI-5d4, HI-Mem12b1, HI-Mem12b2, HCI(I)2, HC-I(I)5, HC-I(I)6, HC-I(II)3, HC-I(II)6 and HC-I(II)7 is
greater than $1M, then HI-Mem12c should be greater
than zero.
HI-Mem12c should not be null and should not be
negative.
HI-Mem13 (current) should equal HI-Mem13 (previous).

if (bhckb992 gt 0) then bhckc243 gt 0

If HC-F2 is greater than $500k, then HI-Mem13 should
equal "0" (no).
HI-Mem13 should not be null and should not be
negative.
If HI-Mem14a1 is not equal to zero, then HI-Mem14a
should not be equal to zero.
If HI-Mem14a is not equal to null, then the absolute
value of HI-Mem14a should be less than or equal to the
sum of HI-1h, HI-5c, HI-5f, and HI-5l.
For June, September, and December, if HI-Mem14a
(previous) is not equal to zero, then the HI-Mem14a
(current) should not be equal to zero.

if bhck2148 gt 500 then bhcka530 eq 0

if (bhckb996 gt 0) then bhckc243 gt 0
if (bhckc244 + bhckc245 + bhckc246 + bhckc248 +
bhckc249 + bhckc250 + bhckc253) gt 0 then (bhckc242 +
bhckc243) gt 0
bhckc243 ne null and bhckc243 ge 0
if (bhckc386 + bhckc242 + bhckc243 + bhckc244 +
bhckc245 + bhckc246 + bhckc248 + bhckc249 +
bhckc250) gt 1000 then bhckb983 gt 0
bhckb983 ne null and bhckb983 ge 0
(bhcka530-q1) eq (bhcka530-q2)

bhcka530 ne null and bhcka530 ge 0
if bhckf552 ne 0 then bhckf551 ne 0
if bhckf551 ne null then abs(bhckf551) le (bhck4107 +
bhcka220 + bhckb492 + bhckb497)
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhckf551-q2 ne 0) then bhckf551-q1 ne 0

FR Y-9C: EDIT-10 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090331

HI

FRY9C

20130331

99991231

Revised

FRY9C

20090331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C
FRY9C
FRY9C
FRY9C

20111231
20111231
20111231
20080331

99991231
99991231
99991231
99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090331

99991231

FRY9C

20080331

99991231

FRY9C

20130331

99991231

SEPTEMBER 2013

Quality

Edit
Target Item
Number
0216
HI-Mem14b

MDRM
Number
BHCKF553

Edit Test

Alg Edit Test
if bhckf554 ne 0 then bhckf553 ne 0

BHCKF228

If HI-Mem14b1 is not equal to zero, then HI-Mem14b
should not be equal to zero.
If HI-Mem14b is not equal to null, then the absolute
value of HI-Mem14b should be less than or equal to the
sum of HI-2f, HI-5c, HI-5f, and HI-5l.
For June, September, and December, if HI-Mem14b
(previous) is not equal to zero, then the HI-Mem14b
(current) should not be equal to zero.
HI-Mem15 should be less than or equal to the sum of HC24 and HC-25.
If HI-Mem15 (previous) is greater than zero, the HIMem15 (current) should be greater than zero.
HI-Mem15 should not be null and should not be
negative.
If the sum of HC-CM6b and HC-CM6c is greater than
zero, then HI-Mem16 should not be null.
HI-Mem16 should not be negative.

HI

Quality

0225

HI-Mem14b

BHCKF553

Revised

HI

Intraseries

0226

HI-Mem14b

BHCKF553

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

HI

Quality

5420

HI-Mem15

BHCKC409

HI

Intraseries

5421

HI-Mem15

BHCKC409

HI

Quality

9205

HI-Mem15

BHCKC409

HI

Quality

5425

HI-Mem16

BHCKF228

HI

Quality

9206

HI-Mem16

HI
HI
HI
HI-A

Quality
Quality
Quality
Quality

9206
9206
9206
9210

HI-Mem17a
HI-Mem17b
HI-Mem17c
HI-A1

BHCKJ319
BHCKJ320
BHCKJ321
BHCK3217

HI‐Mem17a should not be negative.
HI‐Mem17b should not be negative.
HI‐Mem17c should not be negative.
HI-A1 should not be null.

bhckj319 ge 0 or bhckj319 eq null
bhckj320 ge 0 or bhckj320 eq null
bhckj321 ge 0 or bhckj321 eq null
bhck3217 ne null

HI-A

Intraseries

5455

HI-A2

BHCKB507

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb507-q2 ne 0) then (bhckb507-q1 ne 0)

Quality

9210

HI-A2

BHCKB507

For June, September, and December, if HI-A2 (previous)
is not equal to zero, then HI-A2 (current) should not
equal zero.
HI-A2 should not be null.

No
Change
No
Change

HI-A
HI-A

Intraseries

5450

HI-A3

BHCKB508

If HI-A15 (previous December) is greater than zero, and
HI-A9 (current) equals zero, then HI-A1 (current) or HIA3(current) should equal HI-A15(previous December).

if (mm-q1 eq 03 and bhct3210-q2 gt 0 and bhck4356-q1
eq 0) then (bhck3217-q1 or bhckb508-q1) eq bhct3210q2 or if (mm-q1 eq 06 and bhct3210-q3 gt 0 and
bhck4356-q1 eq 0) then (bhck3217-q1 or bhckb508-q1)
eq bhct3210-q3 or if (mm-q1 eq 09 and bhct3210-q4 gt 0
and bhck4356-q1 eq 0) then (bhck3217-q1 or bhckb508q1) eq bhct3210-q4 or if (mm-q1 eq 12 and bhct3210-q5
gt 0 and bhck4356-q1 eq 0) then (bhck3217-q1 or
bhckb508-q1) eq bhct3210-q5

No
Change
No
Change
No
Change

HI-A

Quality

9210

HI-A3

BHCKB508

HI-A3 should not be null.

bhckb508 ne null

HI-A

Quality

9210

HI-A4

BHCT4340

HI-A4 should not be null.

bhct4340 ne null

HI-A

Intraseries

5470

HI-A5a

BHCK3577

For June, September, and December, if HI-A5a, HI-A5b,
HI-A6a, or HI-A6b (previous) is not equal to zero, then HIA5a, HI-A5b, HI-A6a, or HI-A6b (current) should not equal
zero.

Added

HI-A

Intraseries

5495

HI-A5a

BHCK3577

if bhckf553 ne null then abs(bhckf553) le (bhck4073 +
bhcka220 + bhckb492 + bhckb497)
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhckf553-q2 ne 0) then bhckf553-q1 ne 0
bhckc409 le (bhck3230 + bhck3240)
if bhckc409-q2 gt 0 then bhckc409-q1 gt 0
bhckc409 ne null and bhckc409 ge 0
if (bhckf231 + bhckf232 gt 0) then bhckf228 ne null
bhckf228 ge 0 or bhckf228 eq null

bhckb507 ne null

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck3577-q2 ne 0 or bhck3578-q2 ne 0 or bhck3579-q2
ne 0 or bhck3580-q2 ne 0) then (bhck3577-q1 ne 0 or
bhck3578-q1 ne 0 or bhck3579-q1 ne 0 or bhck3580-q1
ne 0)
For June, September, and December, if HI-A9 (previous) if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
is equal to HI-A9 (current), then the current period
(bhck4356-q2 eq bhck4356-q1)) then (bhck3577-q1 ge
should be greater than or equal to the previous period (- bhck3577-q2 - 2)
2k) for HI-A5a.

FR Y-9C: EDIT-11 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HI-A

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20130331

99991231

Added

HI-A

Intraseries

5500

HI-A6a

BHCK3579

FRY9C

20080331

99991231

HI-A

Quality

9210

HI-A6a

BHCK3579

FRY9C

20080331

99991231

No
Change
No
Change

HI-A

Intraseries

5470

HI-A6b

BHCK3580

FRY9C

20080331

99991231

HI-A

Quality

5475

HI-A6b

BHCK3580

FRY9C

20080331

99991231

HI-A

Quality

9210

HI-A6b

BHCK3580

FRY9C

20130331

99991231

No
Change
No
Change
Added

HI-A

Intraseries

5505

HI-A7

BHCK4782

FRY9C

20080331

99991231

HI-A

Quality

9220

HI-A7

BHCK4782

FRY9C

20080331

99991231

No
Change
No
Change

HI-A

Intraseries

5480

HI-A8

BHCK4783

For June, September, and December, if the sum of HI-A7 if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
and HI-A8 (previous) is not equal to zero, then the sum of ((bhck4782-q2 + bhck4783-q2) ne 0) then ((bhck4782-q1
HI-A7 and HI-A8 (current) should not be equal to zero.
+ bhck4783-q1) ne 0)

FRY9C

20130331

99991231

Revised

HI-A

Intraseries

5510

HI-A8

BHCK4783

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q2 eq bhck4356-q1)) then (bhck4783-q1 ge
bhck4783-q2 - 2)

FRY9C

20080331

99991231

HI-A

Quality

9220

HI-A8

BHCK4783

FRY9C

20080331

99991231

No
Change
No
Change

For June, September, and December, if HI-A9 (previous)
is equal to HI-A9 (current), then the current period
should be greater than or equal to the previous period (2k) for HI-A8.
HI-A8 should not be null and should not be negative.

HI-A

Intraseries

5485

HI-A9

BHCK4356

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q2 ne 0) then (bhck4356-q1 ne 0)

FRY9C

20080331

99991231

No
Change

HI-A

Quality

9230

HI-A9

BHCK4356

For June, September, and December, if HI-A9 (previous)
is not equal to zero, then HI-A9 (current) should not be
equal to zero.
HI-A9 should not be null.

SEPTEMBER 2013

MDRM
Number
BHCK3577

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9210
HI-A5a

HI-A5a should not be null.

bhck3577 ne null

HI-A

Quality

5465

HI-A5b

BHCK3578

(bhck3577 + bhck3578) le bhck3283

HI-A

Intraseries

5470

HI-A5b

BHCK3578

Sum of HI-A5a and HI-A5b should be less than or equal to
HC-23.
For June, September, and December, if HI-A5a, HI-A5b,
HI-A6a, or HI-A6b (previous) is not equal to zero, then HIA5a, HI-A5b, HI-A6a, or HI-A6b (current) should not equal
zero.

No
Change
No
Change

HI-A

Quality

9210

HI-A5b

BHCK3578

HI-A5b should not be null.

HI-A

Intraseries

5470

HI-A6a

BHCK3579

For June, September, and December, if HI-A5a, HI-A5b,
HI-A6a, or HI-A6b (previous) is not equal to zero, then HIA5a, HI-A5b, HI-A6a, or HI-A6b (current) should not equal
zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck3577-q2 ne 0 or bhck3578-q2 ne 0 or bhck3579-q2
ne 0 or bhck3580-q2 ne 0) then (bhck3577-q1 ne 0 or
bhck3578-q1 ne 0 or bhck3579-q1 ne 0 or bhck3580-q1
ne 0)
bhck3578 ne null

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck3577-q2 ne 0 or bhck3578-q2 ne 0 or bhck3579-q2
ne 0 or bhck3580-q2 ne 0) then (bhck3577-q1 ne 0 or
bhck3578-q1 ne 0 or bhck3579-q1 ne 0 or bhck3580-q1
ne 0)
For June, September, and December, if HI-A9 (previous) if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
is equal to HI-A9 (current), then the current period
(bhck4356-q2 eq bhck4356-q1)) then (bhck3579-q1 ge
should be greater than or equal to the previous period (- bhck3579-q2 - 2)
2k) for HI-A6a.
HI-A6a should not be null.
bhck3579 ne null
For June, September, and December, if HI-A5a, HI-A5b,
HI-A6a, or HI-A6b (previous) is not equal to zero, then HIA5a, HI-A5b, HI-A6a, or HI-A6b (current) should not equal
zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck3577-q2 ne 0 or bhck3578-q2 ne 0 or bhck3579-q2
ne 0 or bhck3580-q2 ne 0) then (bhck3577-q1 ne 0 or
bhck3578-q1 ne 0 or bhck3579-q1 ne 0 or bhck3580-q1
ne 0)
Sum of HI-A6a and HI-A6b should be less than or equal to (bhck3579 + bhck3580) le (bhck3230 + bhck3240)
the sum of HC-24 and HC-25.
HI-A6b should not be null.
bhck3580 ne null
For June, September, and December, if HI-A9 (previous)
is equal to HI-A9 (current), then the current period
should be greater than or equal to the previous period (2k) for HI-A7.
HI-A7 should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q2 eq bhck4356-q1)) then (bhck4782-q1 ge
bhck4782-q2 - 2)
bhck4782 ne null and bhck4782 ge 0

bhck4783 ne null and bhck4783 ge 0

bhck4356 ne null

FR Y-9C: EDIT-12 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-A

FRY9C

20080331

99991231

FRY9C

20130331

99991231

No
Change
Added

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
5515
HI-A10

MDRM
Number
BHCK4598

Edit Test

Alg Edit Test

For June, September, and December, if HI-A9 (previous)
is equal to HI-A9 (current), then the current period
should be greater than or equal to the previous period (2k) for HI-A10.
HI-A10 should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q2 eq bhck4356-q1)) then (bhck4598-q1 ge
bhck4598-q2 - 2)

HI-A

Quality

9240

HI-A10

BHCK4598

HI-A

Intraseries

5520

HI-A11

BHCK4460

For June, September, and December, if HI-A9 (previous)
is equal to HI-A9 (current), then the current period
should be greater than or equal to the previous period (2k) for HI-A11.
HI-A11 should not be null and should not be negative.

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q2 eq bhck4356-q1)) then (bhck4460-q1 ge
bhck4460-q2 - 2)

No
Change
No
Change

HI-A

Quality

9240

HI-A11

BHCK4460

HI-A

Intraseries

5530

HI-A12

BHCKB511

No
Change
No
Change
No
Change
No
Change
No
Change

HI-A

Quality

9250

HI-A12

BHCKB511

For June, September, and December, if HI-A12 (previous) if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
is not equal to zero, then HI-A12 (current) should not be (bhckb511-q2 ne 0) then (bhckb511-q1 ne 0)
equal to zero.
HI-A12 should not be null.
bhckb511 ne null

HI-A

Quality

9250

HI-A13

BHCK4591

HI-A13 should not be null.

bhck4591 ne null

HI-A

Quality

9250

HI-A14

BHCK3581

HI-A14 should not be null.

bhck3581 ne null

HI-A

Quality

9250

HI-A15

BHCT3210

HI-A15 should not be null.

bhct3210 ne null

HI-B

Intraseries

0001

HI-B(I)1a1A

BHCKC891

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc891-q1 ge bhckc891-q2 - 2)

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1a1A

BHCKC891

HI-B

Intraseries

0002

HI-B(I)1a1B

BHCKC892

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1a1B

BHCKC892

HI-B

Intraseries

0046

HI-B(I)1a2A

BHCKC893

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1a2A

BHCKC893

HI-B

Intraseries

0047

HI-B(I)1a2B

BHCKC894

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1a2B

BHCKC894

HI-B

Intraseries

0003

HI-B(I)1bA

BHCK3584

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1bA

BHCK3584

For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1a1A.
HI-B(I)1a1A should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1a1B.
HI-B(I)1a1B should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1a2A.
HI-B(I)1a2A should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1a2B.
HI-B(I)1a2B should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1bA.
HI-B(I)1bA should not be null and should not be negative.

HI-B

Intraseries

0004

HI-B(I)1bB

BHCK3585

bhck4598 ne null and bhck4598 ge 0

bhck4460 ne null and bhck4460 ge 0

bhckc891 ne null and bhckc891 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc892-q1 ge bhckc892-q2 - 2)
bhckc892 ne null and bhckc892 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc893-q1 ge bhckc893-q2 - 2)
bhckc893 ne null and bhckc893 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc894-q1 ge bhckc894-q2 - 2)
bhckc894 ne null and bhckc894 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck3584-q1 ge bhck3584-q2 - 2)
bhck3584 ne null and bhck3584 ge 0

For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck3585-q1 ge bhck3585-q2 - 2)
(minus $2k) for HI-B(I)1bB.

FR Y-9C: EDIT-13 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HI-B

SEPTEMBER 2013

MDRM
Number
BHCK3585

Edit Test

Quality

Edit
Target Item
Number
9260
HI-B(I)1bB

HI-B

Intraseries

0005

HI-B(I)1c1A

BHCK5411

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1c1A

BHCK5411

HI-B

Intraseries

0006

HI-B(I)1c1B

BHCK5412

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1c1B

BHCK5412

HI-B

Intraseries

0007

HI-B(I)1c2aA

BHCKC234

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1c2aA

BHCKC234

HI-B

Intraseries

0008

HI-B(I)1c2aB

BHCKC217

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1c2aB

BHCKC217

HI-B

Intraseries

0009

HI-B(I)1c2bA

BHCKC235

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1c2bA

BHCKC235

HI-B

Intraseries

0010

HI-B(I)1c2bB

BHCKC218

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1c2bB

BHCKC218

HI-B

Intraseries

0011

HI-B(I)1dA

BHCK3588

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1dA

BHCK3588

For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1c1A.
HI-B(I)1c1A should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1c1B.
HI-B(I)1c1B should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1c2aA.
HI-B(I)1c2aA should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1c2aB.
HI-B(I)1c2aB should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1c2bA.
HI-B(I)1c2bA should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1c2bB.
HI-B(I)1c2bB should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1dA.
HI-B(I)1dA should not be null and should not be negative.

HI-B

Intraseries

0012

HI-B(I)1dB

BHCK3589

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1dB

BHCK3589

HI-B

Intraseries

0013

HI-B(I)1e1A

BHCKC895

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1e1A

BHCKC895

HI-B

Intraseries

0014

HI-B(I)1e1B

BHCKC896

No
Change

HI-B

Quality

9260

HI-B(I)1e1B

BHCKC896

Alg Edit Test

HI-B(I)1bB should not be null and should not be negative. bhck3585 ne null and bhck3585 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck5411-q1 ge bhck5411-q2 - 2)
bhck5411 ne null and bhck5411 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck5412-q1 ge bhck5412-q2 - 2)
bhck5412 ne null and bhck5412 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc234-q1 ge bhckc234-q2 - 2)
bhckc234 ne null and bhckc234 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc217-q1 ge bhckc217-q2 - 2)
bhckc217 ne null and bhckc217 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc235-q1 ge bhckc235-q2 - 2)
bhckc235 ne null and bhckc235 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc218-q1 ge bhckc218-q2 - 2)
bhckc218 ne null and bhckc218 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck3588-q1 ge bhck3588-q2 - 2)
bhck3588 ne null and bhck3588 ge 0

For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck3589-q1 ge bhck3589-q2 - 2)
(minus $2k) for HI-B(I)1dB.
HI-B(I)1dB should not be null and should not be negative. bhck3589 ne null and bhck3589 ge 0
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1e1A.
HI-B(I)1e1A should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1e1B.
HI-B(I)1e1B should not be null and should not be
negative.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc895-q1 ge bhckc895-q2 - 2)
bhckc895 ne null and bhckc895 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc896-q1 ge bhckc896-q2 - 2)
bhckc896 ne null and bhckc896 ge 0

FR Y-9C: EDIT-14 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HI-B

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
0050
HI-B(I)1e2A

MDRM
Number
BHCKC897

HI-B

Quality

9260

HI-B(I)1e2A

BHCKC897

HI-B

Intraseries

0051

HI-B(I)1e2B

BHCKC898

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1e2B

BHCKC898

HI-B

Intraseries

0015

HI-B(I)1fA

BHCKB512

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1fA

BHCKB512

HI-B

Intraseries

0016

HI-B(I)1fB

BHCKB513

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)1fB

BHCKB513

HI-B

Intraseries

0017

HI-B(I)2aA

BHCK4653

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)2aA

BHCK4653

HI-B

Intraseries

0018

HI-B(I)2aB

BHCK4663

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)2aB

BHCK4663

HI-B

Intraseries

0019

HI-B(I)2bA

BHCK4654

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)2bA

BHCK4654

HI-B

Intraseries

0020

HI-B(I)2bB

BHCK4664

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)2bB

BHCK4664

HI-B

Intraseries

0021

HI-B(I)3A

BHCK4655

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)3A

BHCK4655

HI-B

Intraseries

0022

HI-B(I)3B

BHCK4665

No
Change

HI-B

Quality

9260

HI-B(I)3B

BHCK4665

Edit Test

Alg Edit Test

For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1e2A.
HI-B(I)1e2A should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1e2B.
HI-B(I)1e2B should not be null and should not be
negative.
For June, September, and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)1fA.
HI-B(I)1fA should not be null and should not be negative.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc897-q1 ge bhckc897-q2 - 2)
bhckc897 ne null and bhckc897 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc898-q1 ge bhckc898-q2 - 2)
bhckc898 ne null and bhckc898 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb512-q1 ge bhckb512-q2 - 2)
bhckb512 ne null and bhckb512 ge 0

For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckb513-q1 ge bhckb513-q2 - 2)
(minus $2k) for HI-B(I)1fB.
HI-B(I)1fB should not be null and should not be negative. bhckb513 ne null and bhckb513 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4653-q1 ge bhck4653-q2 - 2)
(minus $2k) for HI-B(I)2aA.
HI-B(I)2aA should not be null and should not be negative. bhck4653 ne null and bhck4653 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4663-q1 ge bhck4663-q2 - 2)
(minus $2k) for HI-B(I)2aB.
HI-B(I)2aB should not be null and should not be negative. bhck4663 ne null and bhck4663 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4654-q1 ge bhck4654-q2 - 2)
(minus $2k) for HI-B(I)2bA.
HI-B(I)2bA should not be null and should not be negative. bhck4654 ne null and bhck4654 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4664-q1 ge bhck4664-q2 - 2)
(minus $2k) for HI-B(I)2bB.
HI-B(I)2bB should not be null and should not be negative. bhck4664 ne null and bhck4664 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4655-q1 ge bhck4655-q2 - 2)
(minus $2k) for HI-B(I)3A.
HI-B(I)3A should not be null and should not be negative. bhck4655 ne null and bhck4655 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4665-q1 ge bhck4665-q2 - 2)
(minus $2k) for HI-B(I)3B.
HI-B(I)3B should not be null and should not be negative. bhck4665 ne null and bhck4665 ge 0

FR Y-9C: EDIT-15 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
0023
HI-B(I)4aA

MDRM
Number
BHCK4645

HI-B

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)4aA

BHCK4645

HI-B

Intraseries

0024

HI-B(I)4aB

BHCK4617

FRY9C

20080331

99991231

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)4aB

BHCK4617

FRY9C

20080331

99991231

HI-B

Intraseries

0025

HI-B(I)4bA

BHCK4646

FRY9C

20080331

99991231

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)4bA

BHCK4646

FRY9C

20080331

99991231

HI-B

Intraseries

0026

HI-B(I)4bB

BHCK4618

FRY9C

20080331

99991231

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)4bB

BHCK4618

FRY9C

20080331

99991231

HI-B

Intraseries

0027

HI-B(I)5aA

BHCKB514

FRY9C

20080331

99991231

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)5aA

BHCKB514

FRY9C

20080331

99991231

HI-B

Intraseries

0028

HI-B(I)5aB

BHCKB515

FRY9C

20080331

99991231

HI-B

Quality

9260

HI-B(I)5aB

BHCKB515

99991231

No
Change
Revised

FRY9C

20110331

HI-B

Intraseries

0029

HI-B(I)5bA

BHCKK129

FRY9C

20110331

99991231

Revised

HI-B

Quality

9260

HI-B(I)5bA

BHCKK129

FRY9C

20110331

99991231

Revised

HI-B

Intraseries

0030

HI-B(I)5bB

BHCKK133

FRY9C

20110331

99991231

Revised

HI-B

Quality

9260

HI-B(I)5bB

BHCKK133

FRY9C

20110331

99991231

Added

HI-B

Intraseries

0398

HI-B(I)5cA

BHCKK205

FRY9C

20110331

99991231

Added

HI-B

Quality

9260

HI-B(I)5cA

BHCKK205

FRY9C

20110331

99991231

Added

HI-B

Intraseries

0399

HI-B(I)5cB

BHCKK206

FRY9C

20110331

99991231

Added

HI-B

Quality

9260

HI-B(I)5cB

BHCKK206

SEPTEMBER 2013

Edit Test

Alg Edit Test

For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4645-q1 ge bhck4645-q2 - 2)
(minus $2k) for HI-B(I)4aA.
HI-B(I)4aA should not be null and should not be negative. bhck4645 ne null and bhck4645 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4617-q1 ge bhck4617-q2 - 2)
(minus $2k) for HI-B(I)4aB.
HI-B(I)4aB should not be null and should not be negative. bhck4617 ne null and bhck4617 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4646-q1 ge bhck4646-q2 - 2)
(minus $2k) for HI-B(I)4bA.
HI-B(I)4bA should not be null and should not be negative. bhck4646 ne null and bhck4646 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4618-q1 ge bhck4618-q2 - 2)
(minus $2k) for HI-B(I)4bB.
HI-B(I)4bB should not be null and should not be negative. bhck4618 ne null and bhck4618 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckb514-q1 ge bhckb514-q2 - 2)
(minus $2k) for HI-B(I)5aA.
HI-B(I)5aA should not be null and should not be negative. bhckb514 ne null and bhckb514 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckb515-q1 ge bhckb515-q2 - 2)
(minus $2k) for HI-B(I)5aB.
HI-B(I)5aB should not be null and should not be negative. bhckb515 ne null and bhckb515 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckk129-q1 ge bhckk129-q2 - 2)
(minus $2k) for HI-B(I)5bA.
HI-B(I)5bA should not be null and should not be negative. bhckk129 ne null and bhckk129 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckk133-q1 ge bhckk133-q2 - 2)
(minus $2k) for HI-B(I)5bB.
HI-B(I)5bB should not be null and should not be negative. bhckk133 ne null and bhckk133 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckk205-q1 ge bhckk205-q2 - 2)
(minus $2k) for HI-B(I)5cA.
HI-B(I)5cA should not be null and should not be negative. bhckk205 ne null and bhckk205 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckk206-q1 ge bhckk206-q2 - 2)
(minus $2k) for HI-B(I)5cB.
HI-B(I)5cB should not be null and should not be negative. bhckk206 ne null and bhckk206 ge 0

FR Y-9C: EDIT-16 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HI-B

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
0031
HI-B(I)6A

MDRM
Number
BHCK4643

Edit Test

Alg Edit Test

HI-B

Quality

9260

HI-B(I)6A

BHCK4643

HI-B

Intraseries

0032

HI-B(I)6B

BHCK4627

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)6B

BHCK4627

HI-B

Intraseries

0033

HI-B(I)7A

BHCK4644

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)7A

BHCK4644

HI-B

Intraseries

0034

HI-B(I)7B

BHCK4628

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)7B

BHCK4628

HI-B

Intraseries

0035

HI-B(I)8aA

BHCKF185

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)8aA

BHCKF185

HI-B

Intraseries

0036

HI-B(I)8aB

BHCKF187

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)8aB

BHCKF187

HI-B

Intraseries

0037

HI-B(I)8bA

BHCKC880

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)8bA

BHCKC880

HI-B

Intraseries

0038

HI-B(I)8bB

BHCKF188

No
Change
No
Change
No
Change
No
Change

HI-B

Quality

9260

HI-B(I)8bB

BHCKF188

For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckf188-q1 ge bhckf188-q2 - 2)
(minus $2k) for HI-B(I)8bB.
HI-B(I)8bB should not be null and should not be negative. bhckf188 ne null and bhckf188 ge 0

HI-B

Quality

9260

HI-B(I)9A

BHCK4635

HI-B(I)9A should not be null and should not be negative. bhck4635 ne null and bhck4635 ge 0

HI-B

Quality

9260

HI-B(I)9B

BHCK4605

HI-B(I)9B should not be null and should not be negative.

bhck4605 ne null and bhck4605 ge 0

HI-B

Intraseries

0039

HI-B(I)Mem1A

BHCK5409

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck5409-q1 ge bhck5409-q2 - 2)

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)Mem1A

BHCK5409

HI-B

Intraseries

0040

HI-B(I)Mem1B

BHCK5410

For June, September and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)Mem1A.
HI-B(I)Mem1A should not be null and should not be
negative.
For June, September and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)Mem1B.

For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4643-q1 ge bhck4643-q2 - 2)
(minus $2k) for HI-B(I)6A.
HI-B(I)6A should not be null and should not be negative. bhck4643 ne null and bhck4643 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4627-q1 ge bhck4627-q2 - 2)
(minus $2k) for HI-B(I)6B.
HI-B(I)6B should not be null and should not be negative. bhck4627 ne null and bhck4627 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4644-q1 ge bhck4644-q2 - 2)
(minus $2k) for HI-B(I)7A.
HI-B(I)7A should not be null and should not be negative. bhck4644 ne null and bhck4644 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhck4628-q1 ge bhck4628-q2 - 2)
(minus $2k) for HI-B(I)7B.
HI-B(I)7B should not be null and should not be negative. bhck4628 ne null and bhck4628 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckf185-q1 ge bhckf185-q2 - 2)
(minus $2k) for HI-B(I)8aA.
HI-B(I)8aA should not be null and should not be negative. bhckf185 ne null and bhckf185 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckf187-q1 ge bhckf187-q2 - 2)
(minus $2k) for HI-B(I)8aB.
HI-B(I)8aB should not be null and should not be negative. bhckf187 ne null and bhckf187 ge 0
For June, September, and December, the current period if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
should be greater than or equal to the previous period
(bhckc880-q1 ge bhckc880-q2 - 2)
(minus $2k) for HI-B(I)8bA.
HI-B(I)8bA should not be null and should not be negative. bhckc880 ne null and bhckc880 ge 0

bhck5409 ne null and bhck5409 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck5410-q1 ge bhck5410-q2 - 2)

FR Y-9C: EDIT-17 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HI-B

SEPTEMBER 2013

Quality

Edit
Target Item
Number
9260
HI-B(I)Mem1B

MDRM
Number
BHCK5410

Edit Test

Alg Edit Test

HI-B(I)Mem1B should not be null and should not be
negative.
For June, September and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)Mem2A.
HI-B(I)Mem2A should not be null and should not be
negative.
For June, September and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)Mem2B.
HI-B(I)Mem2B should not be null and should not be
negative.
For June, September and December, the current period
should be greater than or equal to the previous period
(minus $2k) for HI-B(I)Mem3.
HI-B(I)Mem3 should not be negative.

bhck5410 ne null and bhck5410 ge 0

HI-B

Intraseries

0041

HI-B(I)Mem2A

BHCK4652

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)Mem2A

BHCK4652

HI-B

Intraseries

0042

HI-B(I)Mem2B

BHCK4662

No
Change
No
Change

HI-B

Quality

9260

HI-B(I)Mem2B

BHCK4662

HI-B

Intraseries

0043

HI-B(I)Mem3

BHCKC388

No
Change
No
Change

HI-B

Quality

9270

HI-B(I)Mem3

BHCKC388

HI-B

Intraseries

5550

HI-B(II)1

BHCKB522

If HI-B(II)7 (previous December) is greater than zero,
then HI-B(II)1 (current) should equal HI-B(II)7 (previous
December).

if (mm-q1 eq 03 and bhct3123-q2 gt 0) then (bhckb522q1 eq bhct3123-q2) or if (mm-q1 eq 06 and bhct3123-q3
gt 0) then (bhckb522-q1 eq bhct3123-q3) or if (mm-q1
eq 09 and bhct3123-q4 gt 0) then (bhckb522-q1 eq
bhct3123-q4) or if (mm-q1 eq 12 and bhct3123-q5 gt 0)
then (bhckb522-q1 eq bhct3123-q5)

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

HI-B

Quality

9280

HI-B(II)1

BHCKB522

HI-B(II)1 should not be null and should not be negative.

bhckb522 ne null and bhckb522 ge 0

HI-B

Quality

9280

HI-B(II)2

BHCT4605

HI-B(II)2 should not be null and should not be negative.

bhct4605 ne null and bhct4605 ge 0

HI-B

Quality

9280

HI-B(II)3

BHCKC079

HI-B(II)3 should not be null and should not be negative.

bhckc079 ne null and bhckc079 ge 0

HI-B

Quality

9280

HI-B(II)4

BHCK5523

HI-B(II)4 should not be null and should not be negative.

bhck5523 ne null and bhck5523 ge 0

HI-B

Quality

9290

HI-B(II)5

BHCT4230

HI-B(II)5 should not be null.

bhct4230 ne null

HI-B

Quality

9290

HI-B(II)6

BHCKC233

HI-B(II)6 should not be null.

bhckc233 ne null

HI-B

Quality

9300

HI-B(II)7

BHCT3123

HI-B(II)7 should not be null and should not be negative.

bhct3123 ne null and bhct3123 ge 0

HI-B

Intraseries

5560

HI-B(II)Mem1

BHCKC435

if bhckc435-q2 gt 0 then bhckc435-q1 gt 0

HI-B

Quality

9300

HI-B(II)Mem1

BHCKC435

HI-B

Quality

9310

HI-B(II)Mem2

BHCKC389

If HI-B(II)Mem1 (previous) is greater than zero, then HIB(II)Mem1 (current) should be greater than zero.
HI-B(II)Mem1 should not be null and should not be
negative.
HI-B(II)Mem2 should not be negative.

HI-B

Quality

5565

HI-B(II)Mem3

BHCKC390

Sum of HI-B(II)Mem1 and HI-B(II)Mem3 should be less
than or equal to HI-B(II)7.

(bhckc435 + bhckc390) le bhct3123

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck4652-q1 ge bhck4652-q2 - 2)
bhck4652 ne null and bhck4652 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhck4662-q1 ge bhck4662-q2 - 2)
bhck4662 ne null and bhck4662 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckc388-q1 ge bhckc388-q2 -2)
bhckc388 ge 0 or bhckc388 eq null

bhckc435 ne null and bhckc435 ge 0
bhckc389 ge 0 or bhckc389 eq null

FR Y-9C: EDIT-18 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

MDRM
Number
BHCKC390

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
5569
HI-B(II)Mem3

HI-B

If the sum of (HC-C6aA, HC-S1C, and HC-S6aC) is greater
than $500 million or [the sum of (HC-C6aA and HC-S1C)
divided by the sum of (HC-C12A and HC-S1C) is greater
than 50% and the sum of (HC-C12A and HC-S1C) divided
by the sum of (HC-12 and HC-S1C) is greater than 50%],
then the sum of HI-B(I)Mem3, HI-B(II)Mem2 and HIB(II)Mem3 should be greater than zero.

if ((bhckb538 + bhckb707+bhckb762) gt 500000) or
((((bhckb538 + bhckb707) / (bhck2122 + bhckb707)) *
100 gt 50) and (((bhck2122 + bhckb707) / (bhck2170 +
bhckb707)) * 100 gt 50)) then (bhckc388 + bhckc389 +
bhckc390) gt 0

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20130630

99991231

No
Change
No
Change
No
Change
No
Change
Revised

HI-B

Quality

9310

HI-B(II)Mem3

BHCKC390

HI-B(II)Mem3 should not be negative.

bhckc390 ge 0 or bhckc390 eq null

HI-B

Quality

5570

HI-B(II)Mem4

BHCKC781

HI-B

Quality

5571

HI-B(II)Mem4

BHCKC781

If HI-B(II)Mem4 is not equal to zero, then the sum of HC- if bhckc781 ne 0 then (bhckc779 + bhckc780) ne 0
CM5a and HC-CM5b should not equal zero.
HI-B(II)Mem4 should be less than or equal to HI-B(II)7.
bhckc781 le bhct3123

HI-B

Quality

9320

HI-B(II)Mem4

BHCKC781

HI-C

Quality

7650

HI-C1aA

BHCKM708

FRY9C
FRY9C
FRY9C

20130331
20130331
20130331

99991231
99991231
99991231

Added
Added
Added

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7660

HI-C1aA
HI-C1aB
HI-C1aC

BHCKM708
BHCKM709
BHCKM710

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7665

HI-C1aC
HI-C1aD

BHCKM710
BHCKM711

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7670

HI-C1aD
HI-C1aE

BHCKM711
BHCKM712

FRY9C
FRY9C
FRY9C

20130331
20130331
20130630

99991231
99991231
99991231

Added
Added
Revised

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7675

HI-C1aE
HI-C1aF
HI-C1bA

BHCKM712
BHCKM713
BHCKM714

FRY9C
FRY9C
FRY9C

20130331
20130331
20130331

99991231
99991231
99991231

Added
Added
Added

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7685

HI-C1bA
HI-C1bB
HI-C1bC

BHCKM714
BHCKM715
BHCKM716

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7690

HI-C1bC
HI-C1bD

BHCKM716
BHCKM717

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7695

HI-C1bD
HI-C1bE

BHCKM717
BHCKM719

FRY9C
FRY9C
FRY9C

20130331
20130331
20130630

99991231
99991231
99991231

Added
Added
Revised

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7700

HI-C1bE
HI-C1bF
HI-C1cA

BHCKM719
BHCKM720
BHCKM721

FRY9C
FRY9C
FRY9C

20130331
20130331
20130331

99991231
99991231
99991231

Added
Added
Added

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7705

HI-C1cA
HI-C1cB
HI-C1cC

BHCKM721
BHCKM722
BHCKM723

FRY9C

20130331

99991231

Added

HI-C

Quality

9325

HI-C1cC

BHCKM723

SEPTEMBER 2013

HI-B(II)Mem4 should not be null and should not be
negative.
If HI-C1aB and HI-C1aA are not equal to null, then HIC1aB should be less than or equal to HI-C1aA.
HI-C1aA should not be negative.
HI-C1aB should not be negative.
HI-C1aD should be less than or equal to 10 percent of HIC1aC.
HI-C1aC should not be negative.
If HI-C1aC is greater than or equal to $5 million, then HIC1aD should be greater than 0.
HI-C1aD should not be negative.
HI-C1aF should be less than or equal to 20 percent of HIC1aE.
HI-C1aE should not be negative.
HI-C1aF should not be negative.
If HI-C1bB and HI-C1bA are not equal to null, then HIC1bB should be less than or equal to HI-C1bA.
HI-C1bA should not be negative.
HI-C1bB should not be negative.
HI-C1bD should be less than or equal to 10 percent of HIC1bC.
HI-C1bC should not be negative.
If HI-C1bC is greater than or equal to $5 million, then HIC1bD should be greater than 0.
HI-C1bD should not be negative.
HI-C1bF should be less than or equal to 20 percent of HIC1bE.
HI-C1bE should not be negative.
HI-C1bF should not be negative.
If HI-C1cB and HI-C1cA are not equal to null, then HIC1cB should be less than or equal to HI-C1cA.
HI-C1cA should not be negative.
HI-C1cB should not be negative.
HI-C1cD should be less than or equal to 10 percent of HIC1cC.
HI-C1cC should not be negative.

bhckc781 ne null and bhckc781 ge 0
if bhckm709 ne null and bhckm708 ne null then
bhckm709 le bhckm708
bhckm708 ge 0 or bhckm708 eq null
bhckm709 ge 0 or bhckm709 eq null
bhckm711 le (.1 * bhckm710)
bhckm710 ge 0 or bhckm710 eq null
if bhckm710 ge 5000 then bhckm711 gt 0
bhckm711 ge 0 or bhckm711 eq null
bhckm713 le (.2 * bhckm712)
bhckm712 ge 0 or bhckm712 eq null
bhckm713 ge 0 or bhckm713 eq null
if bhckm715 ne null and bhckm714 ne null then
bhckm715 le bhckm714
bhckm714 ge 0 or bhckm714 eq null
bhckm715 ge 0 or bhckm715 eq null
bhckm717 le (.1 * bhckm716)
bhckm716 ge 0 or bhckm716 eq null
if bhckm716 ge 5000 then bhckm717 gt 0
bhckm717 ge 0 or bhckm717 eq null
bhckm720 le (.2 * bhckm719)
bhckm719 ge 0 or bhckm719 eq null
bhckm720 ge 0 or bhckm720 eq null
if bhckm722 ne null and bhckm721 ne null then
bhckm722 le bhckm721
bhckm721 ge 0 or bhckm721 eq null
bhckm722 ge 0 or bhckm722 eq null
bhckm724 le (.1 * bhckm723)
bhckm723 ge 0 or bhckm723 eq null

FR Y-9C: EDIT-19 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

HI-C

Quality

Edit
Target Item
Number
7710
HI-C1cD

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7715

HI-C1cD
HI-C1cE

FRY9C

20130331

99991231

Added

HI-C

Quality

7720

HI-C1cE

FRY9C
FRY9C
FRY9C

20130331
20130331
20130630

99991231
99991231
99991231

Added
Added
Revised

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7725

HI-C1cE
HI-C1cF
HI-C2A

FRY9C
FRY9C
FRY9C

20130331
20130331
20130331

99991231
99991231
99991231

Added
Added
Added

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7730

HI-C2A
HI-C2B
HI-C2C

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7735

HI-C2C
HI-C2D

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7740

HI-C2D
HI-C2E

FRY9C

20130331

99991231

Added

HI-C

Quality

7745

HI-C2E

FRY9C
FRY9C
FRY9C

20130331
20130331
20130630

99991231
99991231
99991231

Added
Added
Revised

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7750

HI-C2E
HI-C2F
HI-C3A

FRY9C
FRY9C
FRY9C

20130331
20130331
20130331

99991231
99991231
99991231

Added
Added
Added

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7755

HI-C3A
HI-C3B
HI-C3C

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7760

HI-C3C
HI-C3D

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7765

HI-C3D
HI-C3E

FRY9C

20130331

99991231

Added

HI-C

Quality

7770

HI-C3E

FRY9C
FRY9C
FRY9C

20130331
20130331
20130630

99991231
99991231
99991231

Added
Added
Revised

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7775

HI-C3E
HI-C3F
HI-C4A

FRY9C
FRY9C
FRY9C

20130331
20130331
20130331

99991231
99991231
99991231

Added
Added
Added

HI-C
HI-C
HI-C

Quality
Quality
Quality

9325
9325
7780

HI-C4A
HI-C4B
HI-C4C

SEPTEMBER 2013

MDRM
Edit Test
Number
BHCKM724 If HI-C1cC is greater than or equal to $5 million, then HIC1cD should be greater than 0.
BHCKM724 HI-C1cD should not be negative.
BHCKM725 HC-C1 minus HC-CM10a should be greater than or equal
to the sum of HI-C1aA, HI-C1aC, HI-C1aE, HI-C1bA, HIC1bC, HI-C1bE, HI-C1cA, HI-C1cC, and HI-C1cE .

Alg Edit Test

BHCKM725 HI-C1cF should be less than or equal to 20 percent of HIC1cE.
BHCKM725 HI-C1cE should not be negative.
BHCKM726 HI-C1cF should not be negative.
BHCKM727 If HI-C2B and HI-C2A are not equal to null, then HI-C2B
should be less than or equal to HI-C2A.
BHCKM727 HI-C2A should not be negative.
BHCKM728 HI-C2B should not be negative.
BHCKM729 HI-C2D should be less than or equal to 10 percent of HIC2C.
BHCKM729 HI-C2C should not be negative.
BHCKM730 If HI-C2C is greater than or equal to $5 million, then HIC2D should be greater than 0.
BHCKM730 HI-C2D should not be negative.
BHCKM731 If HI-C2A, HI-C2C, and HI-C2E are not equal to null, then
the sum of HC-C4aA and HC-C4bA minus HC-CM10bA
should be less than or equal to the sum of HI-C2A, HIC2C, and HI-C2E.
BHCKM731 HI-C2F should be less than or equal to 20 percent of HIC2E.
BHCKM731 HI-C2E should not be negative.
BHCKM732 HI-C2F should not be negative.
BHCKM733 If HI-C3B and HI-C3A are not equal to null, then HI-C3B
should be less than or equal to HI-C3A.
BHCKM733 HI-C3A should not be negative.
BHCKM734 HI-C3B should not be negative.
BHCKM735 HI-C3D should be less than or equal to 10 percent of HIC3C.
BHCKM735 HI-C3C should not be negative.
BHCKM736 If HI-C3C is greater than or equal to $5 million, then HIC3D should be greater than 0.
BHCKM736 HI-C3D should not be negative.
BHCKM737 HC-C6aA minus HC-CM10c1A should be greater than or
equal to the sum of HI-C3A, HI-C3C, and HI-C3E.

bhckm726 le (.2 * bhckm725)

BHCKM737 HI-C3F should be less than or equal to 20 percent of HIC3E.
BHCKM737 HI-C3E should not be negative.
BHCKM738 HI-C3F should not be negative.
BHCKM739 If HI-C4B and HI-C4A are not equal to null, then HI-C4B
should be less than or equal to HI-C4A.
BHCKM739 HI-C4A should not be negative.
BHCKM740 HI-C4B should not be negative.
BHCKM741 HI-C4D should be less than or equal to 10 percent of HIC4C.

bhckm738 le (.2 * bhckm737)

if bhckm723 ge 5000 then bhckm724 gt 0
bhckm724 ge 0 or bhckm724 eq null
(bhck1410 - bhckf608) ge (bhckm708 + bhckm710 +
bhckm712 + bhckm714 + bhckm716 + bhckm719 +
bhckm721 + bhckm723 + bhckm725)

bhckm725 ge 0 or bhckm725 eq null
bhckm726 ge 0 or bhckm726 eq null
if bhckm728 ne null and bhckm727 ne null then
bhckm728 le bhckm727
bhckm727 ge 0 or bhckm727 eq null
bhckm728 ge 0 or bhckm728 eq null
bhckm730 le (.1 * bhckm729)
bhckm729 ge 0 or bhckm729 eq null
if bhckm729 ge 5000 then bhckm730 gt 0
bhckm730 ge 0 or bhckm730 eq null
if bhckm727 ne null and bhckm729 ne null and
bhckm731 ne null then (bhck1763 + bhck1764 bhckf585) le (bhckm727 + bhckm729 + bhckm731)
bhckm732 le (.2 * bhckm731)
bhckm731 ge 0 or bhckm731 eq null
bhckm732 ge 0 or bhckm732 eq null
if bhckm734 ne null and bhckm733 ne null then
bhckm734 le bhckm733
bhckm733 ge 0 or bhckm733 eq null
bhckm734 ge 0 or bhckm734 eq null
bhckm736 le (.1 * bhckm735)
bhckm735 ge 0 or bhckm735 eq null
if bhckm735 ge 5000 then bhckm736 gt 0
bhckm736 ge 0 or bhckm736 eq null
(bhckb538 - bhckf586) ge (bhckm733 + bhckm735 +
bhckm737)

bhckm737 ge 0 or bhckm737 eq null
bhckm738 ge 0 or bhckm738 eq null
if bhckm740 ne null and bhckm739 ne null then
bhckm740 le bhckm739
bhckm739 ge 0 or bhckm739 eq null
bhckm740 ge 0 or bhckm740 eq null
bhckm742 le (.1 * bhckm741)

FR Y-9C: EDIT-20 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End
Date
99991231
99991231

Edit
Change
Added
Added

Schedule

Edit Type

FRY9C
FRY9C

Effective
Start Date
20130331
20130331

HI-C
HI-C

Quality
Quality

Edit
Target Item
Number
9325
HI-C4C
7785
HI-C4D

FRY9C
FRY9C

20130331
20130331

99991231
99991231

Added
Added

HI-C
HI-C

Quality
Quality

9325
7795

HI-C4D
HI-C4E

FRY9C
FRY9C
FRY9C
FRY9C

20130331
20130331
20130331
20130331

99991231
99991231
99991231
99991231

Added
Added
Added
Added

HI-C
HI-C
HI-C
HI-C

Quality
Quality
Quality
Quality

9325
9325
9325
7800

HI-C4E
HI-C4F
HI-C5D
HI-C6D

FRY9C

20080331

99991231

NIS-P

Quality

9330

FRY9C

20080331

99991231

NIS-P

Quality

FRY9C

20080331

99991231

NIS-P

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

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

SEPTEMBER 2013

Alg Edit Test

NIS-P1

MDRM
Edit Test
Number
BHCKM741 HI-C4C should not be negative.
BHCKM742 If HI-C4C is greater than or equal to $5 million, then HIC4D should be greater than 0.
BHCKM742 HI-C4D should not be negative.
BHCKM743 HI-C4F should be less than or equal to 20 percent of HIC4E.
BHCKM743 HI-C4E should not be negative.
BHCKM744 HI-C4F should not be negative.
BHCKM745 HI-C5D should not be negative.
BHCKM749 HI-C5D should be less than or equal to 25 percent of HIC6D.
BHBC4107 NIS-P1 should not be negative.

9330

NIS-P1a

BHBC4094

NIS-P1a should not be negative.

bhbc4094 ge 0 or bhbc4094 eq null

Quality

5574

NIS-P1b

BHBC4218

NIS-P

Quality

9330

NIS-P1b

BHBC4218

Sum of NIS-P1a and NIS-P1b should be less than or equal (bhbc4094 + bhbc4218) le bhbc4107
to NIS-P1.
NIS-P1b should not be negative.
bhbc4218 ge 0 or bhbc4218 eq null

NIS-P

Quality

9330

NIS-P2

BHBC4073

NIS-P2 should not be negative.

bhbc4073 ge 0 or bhbc4073 eq null

NIS-P

Quality

5579

NIS-P2a

BHBC4421

NIS-P2a should be less than or equal to NIS-P2.

bhbc4421 le bhbc4073

NIS-P

Quality

9330

NIS-P2a

BHBC4421

NIS-P2a should not be negative.

bhbc4421 ge 0 or bhbc4421 eq null

NIS-P

Quality

5584

NIS-P3

BHBC4074

NIS-P1 minus NIS-P2 should equal NIS-P3.

(bhbc4107 - bhbc4073) eq bhbc4074

NIS-P

Quality

9330

NIS-P5

BHBC4079

NIS-P5 should not be negative.

bhbc4079 ge 0 or bhbc4079 eq null

NIS-P

Quality

9330

NIS-P5a

BHBC4070

NIS-P5a should not be negative.

bhbc4070 ge 0 or bhbc4070 eq null

NIS-P

Quality

9330

NIS-P5b

BHBCA220

NIS-P5b should not be negative.

bhbca220 ge 0 or bhbca220 eq null

NIS-P

Quality

5589

NIS-P5f

BHBCB494

NIS-P

Quality

9330

NIS-P7

BHBC4093

Sum of NIS-P5a through NIS-P5f should be less than or
equal to NIS-P5.
NIS-P7 should not be negative.

(bhbc4070 + bhbca220 + bhbcb490 + bhbcb491 +
bhbcb493 + bhbcb494) le bhbc4079
bhbc4093 ge 0 or bhbc4093 eq null

NIS-P

Quality

9330

NIS-P7a

BHBC4135

NIS-P7a should not be negative.

bhbc4135 ge 0 or bhbc4135 eq null

NIS-P

Quality

5594

NIS-P7b

BHBCC216

(bhbc4135 + bhbcc216) le bhbc4093

NIS-P

Quality

5604

NIS-P12

BHBC4340

NIS-P

Quality

9330

NIS-P13

BHBC4475

Sum of NIS-P7a and NIS-P7b should be less than or equal
to NIS-P7.
NIS-P8 minus the sum of NIS-P9 through NIS-P11 should
equal NIS-P12.
NIS-P13 should not be negative.

Notes to Quality
the
Income
Statement Other

0398

IN1

BHCK5351

bhckm741 ge 0 or bhckm741 eq null
if bhckm741 ge 5000 then bhckm742 gt 0
bhckm742 ge 0 or bhckm742 eq null
bhckm744 le (.2 * bhckm743)
bhckm743 ge 0 or bhckm743 eq null
bhckm744 ge 0 or bhckm744 eq null
bhckm745 ge 0 or bhckm745 eq null
bhckm745 le (.25 * bhckm749)
bhbc4107 ge 0 or bhbc4107 eq null

bhbc4301 - (bhbc4302 + bhbc4484 + bhbc4320) eq
bhbc4340
bhbc4475 ge 0 or bhbc4475 eq null

If financial data is not equal to null or zero, then text data if bhck5351 ne null and bhck5351 ne 0 then text5351 ne
should not be null.
null

FR Y-9C: EDIT-21 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20110630

Effective End Edit
Date
Change
99991231
Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

SEPTEMBER 2013

Schedule

Edit Type

Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other

Edit
Target Item
Number
0399
IN1TX

MDRM
Number
TEXT5351

Edit Test

Alg Edit Test

5622

IN2

BHCK5352

If financial data is not equal to null or zero, then text data if bhck5352 ne null and bhck5352 ne 0 then text5352 ne
should not be null.
null

5623

IN2TX

TEXT5352

If text data is not equal to null, then financial data should if text5352 ne null then bhck5352 ne null and bhck5352
not equal null or zero.
ne 0

5624

IN3

BHCK5353

If financial data is not equal to null or zero, then text data if bhck5353 ne null and bhck5353 ne 0 then text5353 ne
should not be null.
null

5625

IN3TX

TEXT5353

If text data is not equal to null, then financial data should if text5353 ne null then bhck5353 ne null and bhck5353
not equal null or zero.
ne 0

5626

IN4

BHCK5354

If financial data is not equal to null or zero, then text data if bhck5354 ne null and bhck5354 ne 0 then text5354 ne
should not be null.
null

5627

IN4TX

TEXT5354

If text data is not equal to null, then financial data should if text5354 ne null then bhck5354 ne null and bhck5354
not equal null or zero.
ne 0

5628

IN5

BHCK5355

If financial data is not equal to null or zero, then text data if bhck5355 ne null and bhck5355 ne 0 then text5355 ne
should not be null.
null

5629

IN5TX

TEXT5355

If text data is not equal to null, then financial data should if text5355 ne null then bhck5355 ne null and bhck5355
not equal null or zero.
ne 0

5630

IN6

BHCKB042

If financial data is not equal to null or zero, then text data if bhckb042 ne null and bhckb042 ne 0 then textb042 ne
should not be null.
null

If text data is not equal to null, then financial data should if text5351 ne null then bhck5351 ne null and bhck5351
not equal null or zero.
ne 0

FR Y-9C: EDIT-22 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20110630

Effective End Edit
Date
Change
99991231
Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

SEPTEMBER 2013

Schedule

Edit Type

Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other

Edit
Target Item
Number
5631
IN6TX

MDRM
Number
TEXTB042

Edit Test

Alg Edit Test

5632

IN7

BHCKB043

If financial data is not equal to null or zero, then text data if bhckb043 ne null and bhckb043 ne 0 then textb043 ne
should not be null.
null

5633

IN7TX

TEXTB043

If text data is not equal to null, then financial data should if textb043 ne null then bhckb043 ne null and bhckb043
not equal null or zero.
ne 0

5634

IN8

BHCKB044

If financial data is not equal to null or zero, then text data if bhckb044 ne null and bhckb044 ne 0 then textb044 ne
should not be null.
null

5635

IN8TX

TEXTB044

If text data is not equal to null, then financial data should if textb044 ne null then bhckb044 ne null and bhckb044
not equal null or zero.
ne 0

5636

IN9

BHCKB045

If financial data is not equal to null or zero, then text data if bhckb045 ne null and bhckb045 ne 0 then textb045 ne
should not be null.
null

5637

IN9TX

TEXTB045

If text data is not equal to null, then financial data should if textb045 ne null then bhckb045 ne null and bhckb045
not equal null or zero.
ne 0

5638

IN10

BHCKB046

If financial data is not equal to null or zero, then text data if bhckb046 ne null and bhckb046 ne 0 then textb046 ne
should not be null.
null

5639

IN10TX

TEXTB046

If text data is not equal to null, then financial data should if textb046 ne null then bhckb046 ne null and bhckb046
not equal null or zero.
ne 0

5640

IN11

BHCKB047

If financial data is not equal to null or zero, then text data if bhckb047 ne null and bhckb047 ne 0 then textb047 ne
should not be null.
null

If text data is not equal to null, then financial data should if textb042 ne null then bhckb042 ne null and bhckb042
not equal null or zero.
ne 0

FR Y-9C: EDIT-23 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20110630

Effective End Edit
Date
Change
99991231
Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

SEPTEMBER 2013

Schedule

Edit Type

Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other

Edit
Target Item
Number
5641
IN11TX

MDRM
Number
TEXTB047

Edit Test

Alg Edit Test

5642

IN12

BHCKB048

If financial data is not equal to null or zero, then text data if bhckb048 ne null and bhckb048 ne 0 then textb048 ne
should not be null.
null

5643

IN12TX

TEXTB048

If text data is not equal to null, then financial data should if textb048 ne null then bhckb048 ne null and bhckb048
not equal null or zero.
ne 0

5644

IN13

BHCKB049

If financial data is not equal to null or zero, then text data if bhckb049 ne null and bhckb049 ne 0 then textb049 ne
should not be null.
null

5645

IN13TX

TEXTB049

If text data is not equal to null, then financial data should if textb049 ne null then bhckb049 ne null and bhckb049
not equal null or zero.
ne 0

5646

IN14

BHCKB050

If financial data is not equal to null or zero, then text data if bhckb050 ne null and bhckb050 ne 0 then textb050 ne
should not be null.
null

5647

IN14TX

TEXTB050

If text data is not equal to null, then financial data should if textb050 ne null then bhckb050 ne null and bhckb050
not equal null or zero.
ne 0

5648

IN15

BHCKB051

If financial data is not equal to null or zero, then text data if bhckb051 ne null and bhckb051 ne 0 then textb051 ne
should not be null.
null

5649

IN15TX

TEXTB051

If text data is not equal to null, then financial data should if textb051 ne null then bhckb051 ne null and bhckb051
not equal null or zero.
ne 0

5650

IN16

BHCKB052

If financial data is not equal to null or zero, then text data if bhckb052 ne null and bhckb052 ne 0 then textb052 ne
should not be null.
null

If text data is not equal to null, then financial data should if textb047 ne null then bhckb047 ne null and bhckb047
not equal null or zero.
ne 0

FR Y-9C: EDIT-24 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20110630

Effective End Edit
Date
Change
99991231
Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

SEPTEMBER 2013

Schedule

Edit Type

Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
Notes to Quality
the
Income
Statement Other
HC
Quality

Edit
Target Item
Number
5651
IN16TX

MDRM
Number
TEXTB052

Edit Test

Alg Edit Test

5652

IN17

BHCKB053

If financial data is not equal to null or zero, then text data if bhckb053 ne null and bhckb053 ne 0 then textb053 ne
should not be null.
null

5653

IN17TX

TEXTB053

If text data is not equal to null, then financial data should if textb053 ne null then bhckb053 ne null and bhckb053
not equal null or zero.
ne 0

5654

IN18

BHCKB054

If financial data is not equal to null or zero, then text data if bhckb054 ne null and bhckb054 ne 0 then textb054 ne
should not be null.
null

5655

IN18TX

TEXTB054

If text data is not equal to null, then financial data should if textb054 ne null then bhckb054 ne null and bhckb054
not equal null or zero.
ne 0

5656

IN19

BHCKB055

If financial data is not equal to null or zero, then text data if bhckb055 ne null and bhckb055 ne 0 then textb055 ne
should not be null.
null

5657

IN19TX

TEXTB055

If text data is not equal to null, then financial data should if textb055 ne null then bhckb055 ne null and bhckb055
not equal null or zero.
ne 0

5658

IN20

BHCKB056

If financial data is not equal to null or zero, then text data if bhckb056 ne null and bhckb056 ne 0 then textb056 ne
should not be null.
null

5659

IN20TX

TEXTB056

If text data is not equal to null, then financial data should if textb056 ne null then bhckb056 ne null and bhckb056
not equal null or zero.
ne 0

9340

HC-1a

BHCK0081

HC-1a should not be null and should not be negative.

bhck0081 ne null and bhck0081 ge 0

If text data is not equal to null, then financial data should if textb052 ne null then bhckb052 ne null and bhckb052
not equal null or zero.
ne 0

HC

Quality

9340

HC-1b1

BHCK0395

HC-1b1 should not be null and should not be negative.

bhck0395 ne null and bhck0395 ge 0

HC

Quality

9340

HC-1b2

BHCK0397

HC-1b2 should not be null and should not be negative.

bhck0397 ne null and bhck0397 ge 0

FR Y-9C: EDIT-25 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20110630

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK1754

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9340
HC-2a

HC

HC-2a should not be null and should not be negative.

bhck1754 ne null and bhck1754 ge 0

HC

Quality

9340

HC-2b

BHCK1773

HC-2b should not be null and should not be negative.

bhck1773 ne null and bhck1773 ge 0

HC

Quality

9340

HC-3a

BHDMB987 HC-3a should not be null and should not be negative.

bhdmb987 ne null and bhdmb987 ge 0

HC

Quality

9340

HC-3b

BHCKB989

HC-3b should not be null and should not be negative.

bhckb989 ne null and bhckb989 ge 0

HC

Quality

5705

HC-4a

BHCK5369

(bhckf072 + bhckf073) le (bhck5369 + bhck3545)

No
Change
No
Change
No
Change
No
Change
No
Change
Added

HC

Intraseries

5710

HC-4a

BHCK5369

HC

Quality

9340

HC-4a

BHCK5369

Sum of HC-P4a and HC-P4b should be less than or equal
to the sum of HC-4a and HC-5.
If HC-4a (previous) is greater than $5 million, then HC4a(current) should be greater than zero.
HC-4a should not be null and should not be negative.

HC

Quality

9340

HC-4b

BHCKB528

HC-4b should not be null and should not be negative.

bhckb528 ne null and bhckb528 ge 0

HC

Quality

9340

HC-4c

BHCK3123

HC-4c should not be null and should not be negative.

bhck3123 ne null and bhck3123 ge 0

HC

Quality

9340

HC-4d

BHCKB529

HC-4d should not be null and should not be negative.

bhckb529 ne null and bhckb529 ge 0

HC

Quality

0426

HC-5

BHCK3545

If the sum of HC-L14a1A through HC-L14a1D minus the if ((bhck8733 + bhck8734 + bhck8735 + bhck8736) sum of HC-L14a2A through HC-L14a2D is greater than $1 (bhck8737 + bhck8738 + bhck8739 + bhck8740)) gt 1000
million, then HC-5 should be greater than zero.
then bhck3545 gt 0

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

HC

Quality

9340

HC-5

BHCK3545

HC-5 should not be null and should not be negative.

bhck3545 ne null and bhck3545 ge 0

HC

Quality

5715

HC-6

BHCK2145

HC-6 should be greater than zero.

bhck2145 gt 0

HC

Quality

9340

HC-6

BHCK2145

HC-6 should not be null and should not be negative.

bhck2145 ne null and bhck2145 ge 0

HC

Quality

9340

HC-7

BHCK2150

HC-7 should not be null and should not be negative.

bhck2150 ne null and bhck2150 ge 0

HC

Intraseries

5720

HC-8

BHCK2130

if bhck2130-q2 ne 0 then bhck2130-q1 ne 0

HC

Quality

9350

HC-8

BHCK2130

If HC-8 (previous) is not equal to zero, then HC-8
(current) should not equal zero.
HC-8 should not be null.

HC

Intraseries

5725

HC-10a

BHCK3163

if bhck3163-q2 gt 0 then bhck3163-q1 gt 0

HC

Intraseries

5727

HC-10a

BHCK3163

HC

Intraseries

5728

HC-10a

BHCK3163

No
Change
No
Change
No
Change
No
Change

HC

Quality

9360

HC-10a

BHCK3163

If HC-10a (previous) is greater than zero, then HC-10a
(current) should be greater than zero.
For March, HI-7c1 should be less than or equal to HC-10a
(previous). (+$10k)
For June, September, and December, HI-7c1 (current
minus previous) should be less than or equal to HC-10a
(previous). (+$10k)
HC-10a should not be null and should not be negative.

HC

Intraseries

5735

HC-10b

BHCK0426

if bhck0426-q2 gt 0 then bhck0426-q1 gt 0

HC

Quality

9360

HC-10b

BHCK0426

If HC-10b (previous) is greater than zero, then HC-10b
(current) should be greater than zero.
HC-10b should not be null and should not be negative.

HC

Quality

9360

HC-11

BHCK2160

HC-11 should not be null and should not be negative.

bhck2160 ne null and bhck2160 ge 0

if bhck5369-q2 gt 5000 then bhck5369-q1 gt 0
bhck5369 ne null and bhck5369 ge 0

bhck2130 ne null

if (mm-q1 eq 03) then (bhckc216-q1 le bhck3163-q2 +
10)
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhckc216-q1 - bhckc216-q2) le bhck3163-q2 + 10)
bhck3163 ne null and bhck3163 ge 0

bhck0426 ne null and bhck0426 ge 0

FR Y-9C: EDIT-26 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20110331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Added

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK2170

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
5745
HC-12

HC

HC-12 (current) should not equal HC-12 (previous).

bhck2170-q1 ne bhck2170-q2

HC-M

Quality

6560

HC-12

BHCK2170

if bhck2170 ge 30000000 then textc497 ne null

HC

Quality

9360

HC-12

BHCK2170

if HC-12 is greater than or equal to $30 billion, then HCM22 should not be null.
HC-12 should not be null and should not be negative.

HC

Quality

9360

HC-13a1

BHDM6631 HC-13a1 should not be null and should not be negative.

bhdm6631 ne null and bhdm6631 ge 0

HC

Quality

9360

HC-13a2

BHDM6636 HC-13a2 should not be null and should not be negative.

bhdm6636 ne null and bhdm6636 ge 0

HC

Quality

9370

HC-13b1

BHFN6631

HC-13b1 should not be negative.

bhfn6631 ge 0 or bhfn6631 eq null

HC

Quality

5750

HC-13b2

BHFN6636

if bhck4172 gt 10 then bhfn6636 gt 0

HC

Quality

9370

HC-13b2

BHFN6636

If HI-2a2 is greater than $10k, then HC-13b2 should be
greater than zero.
HC-13b2 should not be negative.

HC

Quality

9380

HC-14a

BHDMB993 HC-14a should not be null and should not be negative.

bhdmb993 ne null and bhdmb993 ge 0

HC

Quality

9380

HC-14b

BHCKB995

HC-14b should not be null and should not be negative.

bhckb995 ne null and bhckb995 ge 0

HC

Quality

0427

HC-15

BHCK3548

If the sum of HC-L14a2A through HC-L14a2D minus the if ((bhck8737 + bhck8738 + bhck8739 + bhck8740) sum of HC-L14a1A through HC-L14a1D is greater than $1 (bhck8733 + bhck8734 + bhck8735 + bhck8736)) gt 1000
million, then HC-15 should be greater than zero.
then bhck3548 gt 0

No
Change
No
Change
No
Change
No
Change

HC

Quality

9380

HC-15

BHCK3548

HC-15 should not be null and should not be egative.

bhck3548 ne null and bhck3548 ge 0

HC

Quality

9380

HC-16

BHCK3190

HC-16 should not be null and should not be negative.

bhck3190 ne null and bhck3190 ge 0

HC

Quality

5765

HC-19a

BHCK4062

HC

Intraseries

5775

HC-19a

BHCK4062

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

HC

Quality

9380

HC-19a

BHCK4062

For March, if HI-2d is greater than $10k, then HC-19a
should be greater than zero.
For June, September and December, If HI-2d (current
minus previous) is greater than $10k, then HC-19a
(current) should be greater than zero.
HC-19a should not be null and should not be negative.

if (mm-q1 eq 03) and (bhck4397 gt 10) then bhck4062 gt
0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4397-q1 - bhck4397-q2) gt 10 then bhck4062-q1 gt
0
bhck4062 ne null and bhck4062 ge 0

HC

Quality

9380

HC-19b

BHCKC699

HC-19b should not be null and should not be negative.

bhckc699 ne null and bhckc699 ge 0

HC

Quality

9380

HC-20

BHCK2750

HC-20 should not be null and should not be negative.

bhck2750 ne null and bhck2750 ge 0

HC

Quality

9380

HC-21

BHCK2948

HC-21 should not be null and should not be negative.

bhck2948 ne null and bhck2948 ge 0

HC

Quality

5781

HC-23

BHCK3283

IF HC-23 equals zero, then HI-A10 should equal zero.

if bhck3283 eq 0 then bhck4598 eq 0

HC

Intraseries

5782

HC-23

BHCK3283

if bhck3283-q2 gt 0 then bhck3283-q1 gt 0

HC

Quality

9380

HC-23

BHCK3283

If HC-23 (previous) is greater than zero, then HC-23
(current) should be greater than zero.
HC-23 should not be null and should not be negative.

HC

Intraseries

5783

HC-24

BHCK3230

if bhck3230-q2 gt 0 then bhck3230-q1 gt 0

HC

Quality

9380

HC-24

BHCK3230

If HC-24(previous) is greater than zero, then HC24(current) should be greater than zero.
HC-24 should not be null and should not be negative.

bhck2170 ne null and bhck2170 ge 0

bhfn6636 ge 0 or bhfn6636 eq null

bhck3283 ne null and bhck3283 ge 0

bhck3230 ne null and bhck3230 ge 0

FR Y-9C: EDIT-27 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HC

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

No
Change

HC

Intraseries

5787

HC-26b

BHCKB530

For June, September, and December, if HI-A9 (current) is
equal to HI-A9 (previous), then HC-26b (current minus
previous) should equal HI-A12 (current minus previous)
+/- 10k.

FRY9C

20080331

99991231

HC

Quality

9390

HC-26b

BHCKB530

HC-26b should not be null.

FRY9C
FRY9C

20090331
20090331

99991231
99991231

No
Change
Revised
Revised

HC
HC

Quality
Intraseries

5792
5797

HC-26c
HC-26c

BHCKA130
BHCKA130

bhcka130 le 0
if bhcka130-q2 ne 0 then bhcka130-q1 ne 0

FRY9C
FRY9C

20090331
20111231

99991231
99991231

Revised
Added

HC
HC

Quality
Intraseries

9390
0515

HC-26c
HC-27a

BHCKA130
BHCK3210

FRY9C
FRY9C

20090331
20090331

99991231
99991231

Revised
Revised

HC
HC

Quality
Intraseries

9390
5780

HC-27a
HC-27b

BHCK3210
BHCK3000

FRY9C

20090331

99991231

Revised

HC

Quality

9380

HC-27b

BHCK3000

HC-26c should be less than or equal to zero.
If HC-26c (previous) does not equal zero, then HC-26c
(current) should not equal zero.
HC-26c should not be null.
If HC-K11 (current) is not equal to zero then HC-27a
(current) plus HC-27a (previous) should not be equal to
zero.
HC-27a should not be null.
If HC-27b (previous) is greater than zero, then HC-27b
(current) should be greater than zero.
HC-27b should not be null and should not be negative.

FRY9C

20080331

99991231

HC

Quality

9400

HC-29

BHCK3300

HC-29 should not be null and should not be negative.

bhck3300 ne null and bhck3300 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC

Intraseries

5798

HC-Mem1

BHCKC884

if (mm-q1 eq 12 and (bhckc884-q5 eq 1)) then (bhckc884q1 eq 1)

FRY9C

20080331

99991231

No
Change

HC

Quality

5799

HC-Mem2a(1)

TEXTC703

FRY9C

20080331

99991231

No
Change

HC

Quality

5801

HC-Mem2a(2)

TEXTC708

FRY9C

20080331

99991231

No
Change

HC

Quality

5802

HC-Mem2a(3)

TEXTC714

FRY9C

20080331

99991231

No
Change

HC

Quality

5803

HC-Mem2a(4)

TEXTC715

FRY9C

20080331

99991231

No
Change

HC

Quality

5804

HC-Mem2b(1)

TEXTC704

FRY9C

20080331

99991231

No
Change

HC

Quality

5806

HC-Mem2b(2)

TEXTC705

For December, if HC-Mem1 (previous December) is equal
to "1" (yes), then HC-Mem1 (current) should be equal "1"
(yes).
If HC-Mem2a(1) is not null then HC-Mem2a(2), HCMem2a(3), HC-Mem2a(4), HC-Mem2b(1), and HCMem2b(2) should not be null.
If HC-Mem2a(2) is not null then HC-Mem2a(1), HCMem2a(3), HC-Mem2a(4), HC-Mem2b(1), and HCMem2b(2) should not be null.
If HC-Mem2a(3) is not null then HC-Mem2a(1), HCMem2a(2), HC-Mem2a(4), HC-Mem2b(1), and HCMem2b(2) should not be null.
If HC-Mem2a(4) is not null then HC-Mem2a(1), HCMem2a(2), HC-Mem2a(3), HC-Mem2b(1), and HCMem2b(2) should not be null.
If HC-Mem2b(1) is not null then HC-Mem2a(1), HCMem2a(2), HC-Mem2a(3), HC-Mem2a(4), and HCMem2b(2) should not be null.
If HC-Mem2b(2) is not null then HC-Mem2a(1), HCMem2a(2), HC-Mem2a(3), HC-Mem2a(4), and HCMem2b(1) should not be null.

SEPTEMBER 2013

Quality

Edit
Target Item
Number
5784
HC-25

MDRM
Number
BHCK3240

Edit Test

Alg Edit Test

HC

Quality

9380

HC-25

BHCK3240

If HI-A11 is greater than zero, then the sum of HC-24 and if bhck4460 gt 0 then (bhck3230 + bhck3240) gt 0
HC-25 should be greater than zero.
HC-25 should not be null and should not be negative.
bhck3240 ne null and bhck3240 ge 0

HC

Quality

9390

HC-26a

BHCK3247

HC-26a should not be null.

bhck3247 ne null

HC

Intraseries

5786

HC-26b

BHCKB530

For March, if HI-A9 (current) is equal to zero, then HC26b (current minus previous) should equal HIA12(current) (+/- 10k).

if (mm-q1 eq 03 and bhck4356 eq 0) then ((bhckb530-q1bhckb530-q2) ge bhckb511-q1-10) and ((bhckb530-q1bhckb530-q2) le bhckb511-q1+10)
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4356-q1 eq bhck4356-q2) then (bhckb530-q1 bhckb530-q2) ge (bhckb511-q1 - bhckb511-q2 -10) and
(bhckb530-q1 - bhckb530-q2) le (bhckb511-q1 bhckb511-q2 +10)
bhckb530 ne null

bhcka130 ne null
if bhck3519-q1 ne 0 then (bhck3210-q1 + bhck3210-q2)
ne 0
bhck3210 ne null
if bhck3000-q2 gt 0 then bhck3000-q1 gt 0
bhck3000 ne null and bhck3000 ge 0

if (textc703 ne null) then (textc708 ne null and textc714
ne null and textc715 ne null and textc704 ne null and
textc705 ne null)
if (textc708 ne null) then (textc703 ne null and textc714
ne null and textc715 ne null and textc704 ne null and
textc705 ne null)
if (textc714 ne null) then (textc703 ne null and textc708
ne null and textc715 ne null and textc704 ne null and
textc705 ne null)
if (textc715 ne null) then (textc703 ne null and textc708
ne null and textc714 ne null and textc704 ne null and
textc705 ne null)
if (textc704 ne null) then (textc703 ne null and textc708
ne null and textc714 ne null and textc715 ne null and
textc705 ne null)
if (textc705 ne null) then (textc703 ne null and textc708
ne null and textc714 ne null and textc715 ne null and
textc704 ne null)

FR Y-9C: EDIT-28 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20090630

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

No
Change
Revised

FRY9C

20090630

99991231

Revised

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK0211

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9400
HC-B1A

HC-B

HC-B1A should not be null and should not be negative.

bhck0211 ne null and bhck0211 ge 0

HC-B

Quality

5807

HC-B1B

BHCK0213

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B1B

BHCK0213

If HC-B1A is greater than zero, then HC-B1B divided by
HC-B1A should be within 75% - 150%.
HC-B1B should not be null and should not be negative.

if bhck0211 gt 0 then ((bhck0213/bhck0211)*100) ge 75
and ((bhck0213/bhck0211)*100) le 150
bhck0213 ne null and bhck0213 ge 0

HC-B

Quality

9400

HC-B1C

BHCK1286

HC-B1C should not be null and should not be negative.

bhck1286 ne null and bhck1286 ge 0

HC-B

Quality

5808

HC-B1D

BHCK1287

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B1D

BHCK1287

If HC-B1C is greater than zero, then HC-B1D divided by
HC-B1C should be within 75% - 150%.
HC-B1D should not be null and should not be negative.

if bhck1286 gt 0 then ((bhck1287/bhck1286)*100) ge 75
and ((bhck1287/bhck1286)*100) le 150
bhck1287 ne null and bhck1287 ge 0

HC-B

Quality

9400

HC-B2aA

BHCK1289

HC-B2aA should not be null and should not be negative.

bhck1289 ne null and bhck1289 ge 0

HC-B

Quality

5810

HC-B2aB

BHCK1290

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B2aB

BHCK1290

If HC-B2aA is greater than zero, then HC-B2aB divided by if bhck1289 gt 0 then ((bhck1290/bhck1289)*100) ge 75
HC-B2aA should be within 75% - 150%.
and ((bhck1290/bhck1289)*100) le 150
HC-B2aB should not be null and should not be negative. bhck1290 ne null and bhck1290 ge 0

HC-B

Quality

9400

HC-B2aC

BHCK1291

HC-B2aC should not be null and should not be negative.

HC-B

Quality

5813

HC-B2aD

BHCK1293

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B2aD

BHCK1293

If HC-B2aC is greater than zero, then HC-B2aD divided by if bhck1291 gt 0 then ((bhck1293/bhck1291)*100) ge 75
HC-B2aC should be within 75% - 150%.
and ((bhck1293/bhck1291)*100) le 150
HC-B2aD should not be null and should not be negative. bhck1293 ne null and bhck1293 ge 0

HC-B

Quality

9400

HC-B2bA

BHCK1294

HC-B2bA should not be null and should not be negative.

HC-B

Quality

5815

HC-B2bB

BHCK1295

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B2bB

BHCK1295

If HC-B2bA is greater than zero, then HC-B2bB divided by if bhck1294 gt 0 then ((bhck1295/bhck1294)*100) ge 75
HC-B2bA should be within 75% - 150%.
and ((bhck1295/bhck1294)*100) le 150
HC-B2bB should not be null and should not be negative. bhck1295 ne null and bhck1295 ge 0

HC-B

Quality

9400

HC-B2bC

BHCK1297

HC-B2bC should not be null and should not be negative.

HC-B

Quality

5817

HC-B2bD

BHCK1298

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B2bD

BHCK1298

If HC-B2bC is greater than zero, then HC-B2bD divided by if bhck1297 gt 0 then ((bhck1298/bhck1297)*100) ge 75
HC-B2bC should be within 75% - 150%.
and ((bhck1298/bhck1297)*100) le 150
HC-B2bD should not be null and should not be negative. bhck1298 ne null and bhck1298 ge 0

HC-B

Quality

9400

HC-B3A

BHCK8496

HC-B3A should not be null and should not be negative.

bhck8496 ne null and bhck8496 ge 0

HC-B

Quality

5820

HC-B3B

BHCK8497

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-B3B

BHCK8497

If HC-B3A is greater than zero, then HC-B3B divided by
HC-B3A should be within 75% - 150%.
HC-B3B should not be null and should not be negative.

if bhck8496 gt 0 then ((bhck8497/bhck8496)*100) ge 75
and ((bhck8497/bhck8496)*100) le 150
bhck8497 ne null and bhck8497 ge 0

HC-B

Quality

9400

HC-B3C

BHCK8498

HC-B3C should not be null and should not be negative.

bhck8498 ne null and bhck8498 ge 0

HC-B

Quality

5823

HC-B3D

BHCK8499

HC-B

Quality

9400

HC-B3D

BHCK8499

If HC-B3C is greater than zero, then HC-B3D divided by
HC-B3C should be within 75% - 150%.
HC-B3D should not be null and should not be negative.

if bhck8498 gt 0 then ((bhck8499/bhck8498)*100) ge 75
and ((bhck8499/bhck8498)*100) le 150
bhck8499 ne null and bhck8499 ge 0

HC-B

Quality

9400

HC-B4a1A

BHCKG300

HC-B4a1A should not be null and should not be negative. bhckg300 ne null and bhckg300 ge 0

HC-B

Quality

5825

HC-B4a1B

BHCKG301

If HC-B4a1A is greater than zero, then HC-B4a1B divided if bhckg300 gt 0 then ((bhckg301/bhckg300)*100) ge 75
by HC-B4a1A should be within 75% - 150%.
and ((bhckg301/bhckg300)*100) le 150

bhck1291 ne null and bhck1291 ge 0

bhck1294 ne null and bhck1294 ge 0

bhck1297 ne null and bhck1297 ge 0

FR Y-9C: EDIT-29 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

MDRM
Number
BHCKG301

Edit Test

Quality

Edit
Target Item
Number
9400
HC-B4a1B

HC-B

FRY9C

20090630

99991231

Revised

FRY9C

20090630

99991231

FRY9C

20090630

FRY9C

HC-B

Quality

9400

HC-B4a1C

BHCKG302

HC-B4a1C should not be null and should not be negative. bhckg302 ne null and bhckg302 ge 0

Revised

HC-B

Quality

5827

HC-B4a1D

BHCKG303

99991231

Revised

HC-B

Quality

9400

HC-B4a1D

BHCKG303

If HC-B4a1C is greater than zero, then HC-B4a1D divided if bhckg302 gt 0 then ((bhckg303/bhckg302)*100) ge 75
by HC-B4a1C should be within 75% - 150%.
and ((bhckg303/bhckg302)*100) le 150
HC-B4a1D should not be null and should not be negative. bhckg303 ne null and bhckg303 ge 0

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a2A

BHCKG304

HC-B4a2A should not be null and should not be negative. bhckg304 ne null and bhckg304 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5830

HC-B4a2B

BHCKG305

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a2B

BHCKG305

If HC-B4a2A is greater than zero, then HC-B4a2B divided if bhckg304 gt 0 then ((bhckg305/bhckg304)*100) ge 75
by HC-B4a2A should be within 75% - 150%.
and ((bhckg305/bhckg304)*100) le 150
HC-B4a2B should not be null and should not be negative. bhckg305 ne null and bhckg305 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a2C

BHCKG306

HC-B4a2C should not be null and should not be negative. bhckg306 ne null and bhckg306 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5833

HC-B4a2D

BHCKG307

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a2D

BHCKG307

If HC-B4a2C is greater than zero, then HC-B4a2D divided if bhckg306 gt 0 then ((bhckg307/bhckg306)*100) ge 75
by HC-B4a2C should be within 75% - 150%.
and ((bhckg307/bhckg306)*100) le 150
HC-B4a2D should not be null and should not be negative. bhckg307 ne null and bhckg307 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a3A

BHCKG308

HC-B4a3A should not be null and should not be negative. bhckg308 ne null and bhckg308 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5835

HC-B4a3B

BHCKG309

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a3B

BHCKG309

If HC-B4a3A is greater than zero, then HC-B4a3B divided if bhckg308 gt 0 then ((bhckg309/bhckg308)*100) ge 75
by HC-B4a3A should be within 75% - 150%.
and ((bhckg309/bhckg308)*100) le 150
HC-B4a3B should not be null and should not be negative. bhckg309 ne null and bhckg309 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a3C

BHCKG310

HC-B4a3C should not be null and should not be negative. bhckg310 ne null and bhckg310 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5837

HC-B4a3D

BHCKG311

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4a3D

BHCKG311

If HC-B4a3C is greater than zero, then HC-B4a3D divided if bhckg310 gt 0 then ((bhckg311/bhckg310)*100) ge 75
by HC-B4a3C should be within 75% - 150%.
and ((bhckg311/bhckg310)*100) le 150
HC-B4a3D should not be null and should not be negative. bhckg311 ne null and bhckg311 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b1A

BHCKG312

HC-B4b1A should not be null and should not be negative. bhckg312 ne null and bhckg312 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5840

HC-B4b1B

BHCKG313

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b1B

BHCKG313

If HC-B4b1A is greater than zero, then HC-B4b1B divided if bhckg312 gt 0 then ((bhckg313/bhckg312)*100) ge 75
by HC-B4b1A should be within 75% - 150%.
and ((bhckg313/bhckg312)*100) le 150
HC-B4b1B should not be null and should not be negative. bhckg313 ne null and bhckg313 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b1C

BHCKG314

HC-B4b1C should not be null and should not be negative. bhckg314 ne null and bhckg314 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5843

HC-B4b1D

BHCKG315

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b1D

BHCKG315

If HC-B4b1C is greater than zero, then HC-B4b1D divided if bhckg314 gt 0 then ((bhckg315/bhckg314)*100) ge 75
by HC-B4b1C should be within 75% - 150%.
and ((bhckg315/bhckg314)*100) le 150
HC-B4b1D should not be null and should not be negative. bhckg315 ne null and bhckg315 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b2A

BHCKG316

HC-B4b2A should not be null and should not be negative. bhckg316 ne null and bhckg316 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5845

HC-B4b2B

BHCKG317

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b2B

BHCKG317

If HC-B4b2A is greater than zero, then HC-B4b2B divided if bhckg316 gt 0 then ((bhckg317/bhckg316)*100) ge 75
by HC-B4b2A should be within 75% - 150%.
and ((bhckg317/bhckg316)*100) le 150
HC-B4b2B should not be null and should not be negative. bhckg317 ne null and bhckg317 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b2C

BHCKG318

HC-B4b2C should not be null and should not be negative. bhckg318 ne null and bhckg318 ge 0

SEPTEMBER 2013

Alg Edit Test

HC-B4a1B should not be null and should not be negative. bhckg301 ne null and bhckg301 ge 0

FR Y-9C: EDIT-30 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

Quality

Edit
Target Item
Number
5847
HC-B4b2D

MDRM
Number
BHCKG319

HC-B

FRY9C

20090630

99991231

Revised

FRY9C

20090630

99991231

FRY9C

20090630

FRY9C

HC-B

Quality

9400

HC-B4b2D

BHCKG319

If HC-B4b2C is greater than zero, then HC-B4b2D divided if bhckg318 gt 0 then ((bhckg319/bhckg318)*100) ge 75
by HC-B4b2C should be within 75% - 150%.
and ((bhckg319/bhckg318)*100) le 150
HC-B4b2D should not be null and should not be negative. bhckg319 ne null and bhckg319 ge 0

Revised

HC-B

Quality

9400

HC-B4b3A

BHCKG320

HC-B4b3A should not be null and should not be negative. bhckg320 ne null and bhckg320 ge 0

99991231

Revised

HC-B

Quality

5850

HC-B4b3B

BHCKG321

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b3B

BHCKG321

If HC-B4b3A is greater than zero, then HC-B4b3B divided if bhckg320 gt 0 then ((bhckg321/bhckg320)*100) ge 75
by HC-B4b3A should be within 75% - 150%.
and ((bhckg321/bhckg320)*100) le 150
HC-B4b3B should not be null and should not be negative. bhckg321 ne null and bhckg321 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b3C

BHCKG322

HC-B4b3C should not be null and should not be negative. bhckg322 ne null and bhckg322 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

5853

HC-B4b3D

BHCKG323

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B4b3D

BHCKG323

If HC-B4b3C is greater than zero, then HC-B4b3D divided if bhckg322 gt 0 then ((bhckg323/bhckg322)*100) ge 75
by HC-B4b3C should be within 75% - 150%.
and ((bhckg323/bhckg322)*100) le 150
HC-B4b3D should not be null and should not be negative. bhckg323 ne null and bhckg323 ge 0

FRY9C

20110331

99991231

Revised

HC-B

Quality

9400

HC-B4c1aA

BHCKK142

FRY9C

20110331

99991231

Revised

HC-B

Quality

0275

HC-B4c1aB

BHCKK143

FRY9C

20110331

99991231

Revised

HC-B

Quality

9400

HC-B4c1aB

BHCKK143

FRY9C

20110331

99991231

Revised

HC-B

Quality

9400

HC-B4c1aC

BHCKK144

FRY9C

20110331

99991231

Revised

HC-B

Quality

0276

HC-B4c1aD

BHCKK145

FRY9C

20110331

99991231

Revised

HC-B

Quality

9400

HC-B4c1aD

BHCKK145

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c1bA

BHCKK146

FRY9C

20110331

99991231

Added

HC-B

Quality

0400

HC-B4c1bB

BHCKK147

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c1bB

BHCKK147

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c1bC

BHCKK148

FRY9C

20110331

99991231

Added

HC-B

Quality

0401

HC-B4c1bD

BHCKK149

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c1bD

BHCKK149

FRY9C

20110331

99991231

Revised

HC-B

Quality

9400

HC-B4c2aA

BHCKK150

FRY9C

20110331

99991231

Revised

HC-B

Quality

0277

HC-B4c2aB

BHCKK151

FRY9C

20110331

99991231

Revised

HC-B

Quality

9400

HC-B4c2aB

BHCKK151

SEPTEMBER 2013

Edit Test

Alg Edit Test

HC-B4c1aA should not be null and should not be
negative.
If HC-B4c1aA is greater than zero, then HC-B4c1aB
divided by HC-B4c1aA should be within 75% - 150%.

bhckk142 ne null and bhckk142 ge 0

HC-B4c1aB should not be null and should not be
negative.
HC-B4c1aC should not be null and should not be
negative.
If HC-B4c1aC is greater than zero, then HC-B4c1aD
divided by HC-B4c1aC should be within 75% - 150%.

bhckk143 ne null and bhckk143 ge 0

HC-B4c1aD should not be null and should not be
negative.
HC-B4c1bA should not be null and should not be
negative.
If HC-B4c1bA is greater than zero, then HC-B4c1bB
divided by HC-B4c1bA should be within 75% - 150%.

bhckk145 ne null and bhckk145 ge 0

HC-B4c1bB should not be null and should not be
negative.
HC-B4c1bC should not be null and should not be
negative.
If HC-B4c1bC is greater than zero, then HC-B4c1bD
divided by HC-B4c1bC should be within 75% - 150%.

bhckk147 ne null and bhckk147 ge 0

HC-B4c1bD should not be null and should not be
negative.
HC-B4c2aA should not be null and should not be
negative.
If HC-B4c2aA is greater than zero, then HC-B4c2aB
divided by HC-B4c2aA should be within 75% - 150%.

bhckk149 ne null and bhckk149 ge 0

HC-B4c2aB should not be null and should not be
negative.

bhckk151 ne null and bhckk151 ge 0

if bhckk142 gt 0 then ((bhckk143/bhckk142)*100) ge 75
and ((bhckk143/bhckk142)*100) le 150

bhckk144 ne null and bhckk144 ge 0
if bhckk144 gt 0 then ((bhckk145/bhckk144)*100) ge 75
and ((bhckk145/bhckk144)*100) le 150

bhckk146 ne null and bhckk146 ge 0
if bhckk146 gt 0 then ((bhckk147/bhckk146)*100) ge 75
and ((bhckk147/bhckk146)*100) le 150

bhckk148 ne null and bhckk148 ge 0
if bhckk148 gt 0 then ((bhckk149/bhckk148)*100) ge 75
and ((bhckk149/bhckk148)*100) le 150

bhckk150 ne null and bhckk150 ge 0
if bhckk150 gt 0 then ((bhckk151/bhckk150)*100) ge 75
and ((bhckk151/bhckk150)*100) le 150

FR Y-9C: EDIT-31 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Quality

Edit
Target Item
Number
9400
HC-B4c2aC

MDRM
Number
BHCKK152

HC-B

FRY9C

20110331

99991231

Revised

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-B

Quality

0278

HC-B4c2aD

BHCKK153

Revised

HC-B

Quality

9400

HC-B4c2aD

BHCKK153

99991231

Added

HC-B

Quality

9400

HC-B4c2bA

BHCKK154

20110331

99991231

Added

HC-B

Quality

0402

HC-B4c2bB

BHCKK155

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c2bB

BHCKK155

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c2bC

BHCKK156

FRY9C

20110331

99991231

Added

HC-B

Quality

0403

HC-B4c2bD

BHCKK157

FRY9C

20110331

99991231

Added

HC-B

Quality

9400

HC-B4c2bD

BHCKK157

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B5aA

BHCKC026

FRY9C

20090630

99991231

Revised

HC-B

Quality

5861

HC-B5aB

BHCKC988

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B5aB

BHCKC988

If HC-B5aA is greater than zero, then HC-B5aB divided by if (bhckc026 gt 0) then ((bhckc988/bhckc026)*100) ge
HC-B5aA should be within 75% - 150%.
75 and ((bhckc988/bhckc026)*100) le 150
HC-B5aB should not be null and should not be negative. bhckc988 ne null and bhckc988 ge 0

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B5aC

BHCKC989

HC-B5aC should not be null and should not be negative.

FRY9C

20090630

99991231

Revised

HC-B

Quality

5866

HC-B5aD

BHCKC027

FRY9C

20090630

99991231

Revised

HC-B

Quality

9400

HC-B5aD

BHCKC027

If HC-B5aC is greater than zero, then HC-B5aD divided by if (bhckc989 gt 0) then ((bhckc027/bhckc989)*100) ge
HC-B5aC should be within 75% - 150%.
75 and ((bhckc027/bhckc989)*100) le 150
HC-B5aD should not be null and should not be negative. bhckc027 ne null and bhckc027 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b1A

BHCKG336

HC-B5b1A should not be null and should not be negative. bhckg336 ne null and bhckg336 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

0279

HC-B5b1B

BHCKG337

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b1B

BHCKG337

If HC-B5b1A is greater than zero, then HC-B5b1B divided if bhckg336 gt 0 then ((bhckg337/bhckg336)*100) ge 75
by HC-B5b1A should be within 75% - 150%.
and ((bhckg337/bhckg336)*100) le 150
HC-B5b1B should not be null and should not be negative. bhckg337 ne null and bhckg337 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b1C

BHCKG338

HC-B5b1C should not be null and should not be negative. bhckg338 ne null and bhckg338 ge 0

FRY9C

20100331

99991231

Revised

HC-B

Quality

0280

HC-B5b1D

BHCKG339

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b1D

BHCKG339

If HC-B5b1C is greater than zero, then HC-B5b1D divided if bhckg338 gt 0 then ((bhckg339/bhckg338)*100) ge 25
by HC-B5b1C should be within 25% - 150%.
and ((bhckg339/bhckg338)*100) le 150
HC-B5b1D should not be null and should not be negative. bhckg339 ne null and bhckg339 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b2A

BHCKG340

HC-B5b2A should not be null and should not be negative. bhckg340 ne null and bhckg340 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

0281

HC-B5b2B

BHCKG341

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b2B

BHCKG341

If HC-B5b2A is greater than zero, then HC-B5b2B divided if bhckg340 gt 0 then ((bhckg341/bhckg340)*100) ge 75
by HC-B5b2A should be within 75% - 150%.
and ((bhckg341/bhckg340)*100) le 150
HC-B5b2B should not be null and should not be negative. bhckg341 ne null and bhckg341 ge 0

SEPTEMBER 2013

Edit Test

Alg Edit Test

HC-B4c2aC should not be null and should not be
negative.
If HC-B4c2aC is greater than zero, then HC-B4c2aD
divided by HC-B4c2aC should be within 75% - 150%.

bhckk152 ne null and bhckk152 ge 0

HC-B4c2aD should not be null and should not be
negative.
HC-B4c2bA should not be null and should not be
negative.
If HC-B4c2bA is greater than zero, then HC-B4c2bB
divided by HC-B4c2bA should be within 75% - 150%.

bhckk153 ne null and bhckk153 ge 0

HC-B4c2bB should not be null and should not be
negative.
HC-B4c2bC should not be null and should not be
negative.
If HC-B4c2bC is greater than zero, then HC-B4c2bD
divided by HC-B4c2bC should be within 75% - 150%.

bhckk155 ne null and bhckk155 ge 0

HC-B4c2bD should not be null and should not be
negative.
HC-B5aA should not be null and should not be negative.

bhckk157 ne null and bhckk157 ge 0

if bhckk152 gt 0 then ((bhckk153/bhckk152)*100) ge 75
and ((bhckk153/bhckk152)*100) le 150

bhckk154 ne null and bhckk154 ge 0
if bhckk154 gt 0 then ((bhckk155/bhckk154)*100) ge 75
and ((bhckk155/bhckk154)*100) le 150

bhckk156 ne null and bhckk156 ge 0
if bhckk156 gt 0 then ((bhckk157/bhckk156)*100) ge 75
and ((bhckk157/bhckk156)*100) le 150

bhckc026 ne null and bhckc026 ge 0

bhckc989 ne null and bhckc989 ge 0

FR Y-9C: EDIT-32 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

MDRM
Number
BHCKG342

Edit Test

Quality

Edit
Target Item
Number
9400
HC-B5b2C

HC-B

FRY9C

20090630

99991231

Added

FRY9C

20090630

99991231

FRY9C

20090630

FRY9C

HC-B

Quality

0282

HC-B5b2D

BHCKG343

Added

HC-B

Quality

9400

HC-B5b2D

BHCKG343

If HC-B5b2C is greater than zero, then HC-B5b2D divided if bhckg342 gt 0 then ((bhckg343/bhckg342)*100) ge 75
by HC-B5b2C should be within 75% - 150%.
and ((bhckg343/bhckg342)*100) le 150
HC-B5b2D should not be null and should not be negative. bhckg343 ne null and bhckg343 ge 0

99991231

Added

HC-B

Quality

9400

HC-B5b3A

BHCKG344

HC-B5b3A should not be null and should not be negative. bhckg344 ne null and bhckg344 ge 0

20090630

99991231

Added

HC-B

Quality

0283

HC-B5b3B

BHCKG345

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b3B

BHCKG345

If HC-B5b3A is greater than zero, then HC-B5b3B divided if bhckg344 gt 0 then ((bhckg345/bhckg344)*100) ge 75
by HC-B5b3A should be within 75% - 150%.
and ((bhckg345/bhckg344)*100) le 150
HC-B5b3B should not be null and should not be negative. bhckg345 ne null and bhckg345 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b3C

BHCKG346

HC-B5b3C should not be null and should not be negative. bhckg346 ne null and bhckg346 ge 0

FRY9C

20090630

99991231

Added

HC-B

Quality

0284

HC-B5b3D

BHCKG347

FRY9C

20090630

99991231

Added

HC-B

Quality

9400

HC-B5b3D

BHCKG347

If HC-B5b3C is greater than zero, then HC-B5b3D divided if bhckg346 gt 0 then ((bhckg347/bhckg346)*100) ge 75
by HC-B5b3C should be within 75% - 150%.
and ((bhckg347/bhckg346)*100) le 150
HC-B5b3D should not be null and should not be negative. bhckg347 ne null and bhckg347 ge 0

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6aA

BHCK1737

HC-B6aA should not be null and should not be negative.

FRY9C

20090630

99991231

No
Change
Revised

HC-B

Quality

5885

HC-B6aB

BHCK1738

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6aB

BHCK1738

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6aC

BHCK1739

HC-B6aC should not be null and should not be negative.

FRY9C

20100331

99991231

No
Change
No
Change
Revised

If HC-B6aA is greater than zero, then HC-B6aB divided by if bhck1737 gt 0 then ((bhck1738/bhck1737)*100) ge 75
HC-B6aA should be within 75% - 150%.
and ((bhck1738/bhck1737)*100) le 150
HC-B6aB should not be null and should not be negative. bhck1738 ne null and bhck1738 ge 0

HC-B

Quality

5887

HC-B6aD

BHCK1741

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6aD

BHCK1741

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6bA

BHCK1742

HC-B6bA should not be null and should not be negative.

FRY9C

20090630

99991231

No
Change
No
Change
Revised

If HC-B6aC is greater than zero, then HC-B6aD divided by if bhck1739 gt 0 then ((bhck1741/bhck1739)*100) ge 50
HC-B6aC should be within 50% - 150%.
and ((bhck1741/bhck1739)*100) le 150
HC-B6aD should not be null and should not be negative. bhck1741 ne null and bhck1741 ge 0

HC-B

Quality

5890

HC-B6bB

BHCK1743

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6bB

BHCK1743

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6bC

BHCK1744

HC-B6bC should not be null and should not be negative.

FRY9C

20090630

99991231

No
Change
No
Change
Revised

If HC-B6bA is greater than zero, then HC-B6bB divided by if bhck1742 gt 0 then ((bhck1743/bhck1742)*100) ge 75
HC-B6bA should be within 75% - 150%.
and ((bhck1743/bhck1742)*100) le 150
HC-B6bB should not be null and should not be negative. bhck1743 ne null and bhck1743 ge 0

HC-B

Quality

5892

HC-B6bD

BHCK1746

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B6bD

BHCK1746

FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B7C

BHCKA510

HC-B7C should not be null and should not be negative.

bhcka510 ne null and bhcka510 ge 0

FRY9C

20080331

99991231

HC-B

Quality

5893

HC-B7D

BHCKA511

20080331

99991231

HC-B

Quality

9400

HC-B7D

BHCKA511

If HC-B7C is greater than zero, then HC-B7D should be
greater than zero.
HC-B7D should not be null and should not be negative.

if bhcka510 gt 0 then bhcka511 gt 0

FRY9C
FRY9C

20080331

99991231

HC-B

Quality

9400

HC-B8A

BHCT1754

HC-B8A should not be null and should not be negative.

bhct1754 ne null and bhct1754 ge 0

FRY9C

20080331

99991231

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

If HC-B6bC is greater than zero, then HC-B6bD divided by if bhck1744 gt 0 then ((bhck1746/bhck1744)*100) ge 75
HC-B6bC should be within 75% - 150%.
and ((bhck1746/bhck1744)*100) le 150
HC-B6bD should not be null and should not be negative. bhck1746 ne null and bhck1746 ge 0

HC-B

Quality

9400

HC-B8B

BHCK1771

HC-B8B should not be null and should not be negative.

bhck1771 ne null and bhck1771 ge 0

SEPTEMBER 2013

Alg Edit Test

HC-B5b2C should not be null and should not be negative. bhckg342 ne null and bhckg342 ge 0

bhck1737 ne null and bhck1737 ge 0

bhck1739 ne null and bhck1739 ge 0

bhck1742 ne null and bhck1742 ge 0

bhck1744 ne null and bhck1744 ge 0

bhcka511 ne null and bhcka511 ge 0

FR Y-9C: EDIT-33 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20110630

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK1772

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9400
HC-B8C

HC-B

HC-B8C should not be null and should not be negative.

bhck1772 ne null and bhck1772 ge 0

HC-B

Quality

9400

HC-B8D

BHCT1773

HC-B8D should not be null and should not be negative.

bhct1773 ne null and bhct1773 ge 0

HC-B

Intraseries

5894

HC-BM1

BHCK0416

HC-B

Quality

9400

HC-BM1

BHCK0416

If HC-BM1 (previous) is greater than $1 million, then HC- if (bhck0416-q2 gt 1000) then (bhck0416-q1 gt 0)
BM1 (current) should be greater than zero.
HC-BM1 should not be null and should not be negative. bhck0416 ne null and bhck0416 ge 0

HC-B

Intraseries

5895

HC-BM2a

BHCK0383

If the sum of HC-2a (previous) and HC-2b (previous)
minus HC-B7D (previous) is greater than zero and the
sum of HC-2a (current) and HC-2b (current) minus HCB7D (current) is greater than or equal to $1 million, then
the difference between the ratios for HC-BM2a divided
by (HC-2a and HC-2b minus HC-B7D) between previous
and current should not exceed +/- 30 %.

No
Change
No
Change
No
Change
No
Change

HC-B

Quality

9400

HC-BM2a

BHCK0383

HC-BM2a should not be null and should not be negative. bhck0383 ne null and bhck0383 ge 0

HC-B

Quality

9400

HC-BM2b

BHCK0384

HC-BM2b should not be null and should not be negative. bhck0384 ne null and bhck0384 ge 0

HC-B

Quality

9400

HC-BM2c

BHCK0387

HC-BM2c should not be null and should not be negative. bhck0387 ne null and bhck0387 ge 0

HC-B

Intraseries

5900

HC-BM3

BHCK1778

For June, September, December, HC-BM3 (current)
should be greater than or equal to HC-BM3 (previous).

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
bhck1778-q1 ge bhck1778-q2

No
Change
No
Change

HC-B

Quality

9400

HC-BM3

BHCK1778

HC-BM3 should not be null and should not be negative.

bhck1778 ne null and bhck1778 ge 0

HC-B

Intraseries

5940

HC-BM4a

BHCK8782

No
Change
Revised

HC-B

Quality

9400

HC-BM4a

BHCK8782

If HC-BM4a (previous) is greater than or equal to $1
if (bhck8782-q2 ge 1000) then bhck8782-q1 gt 0
million, then HC-BM4a (current) should be greater than
zero.
HC-BM4a should not be null and should not be negative. bhck8782 ne null and bhck8782 ge 0

HC-B

Quality

5945

HC-BM4b

BHCK8783

No
Change
No
Change
Revised

HC-B

Quality

9400

HC-BM4b

HC-B

Quality

9404

HC-B

Quality

No
Change
No
Change
Revised

HC-B

No
Change

if (((bhck1754-q2 + bhck1773-q2) - bhcka511-q2) gt 0
and (bhck1754-q1 + bhck1773-q1 - bhcka511-q1) ge
1000) then ((bhck0383-q2 / (bhck1754-q2 + bhck1773q2 - bhcka511-q2)) - (bhck0383-q1 / (bhck1754-q1 +
bhck1773-q1 - bhcka511-q1))) * 100 le 30 and
((bhck0383-q2 / (bhck1754-q2 + bhck1773-q2 bhcka511-q2)) - (bhck0383-q1 / (bhck1754-q1 +
bhck1773-q1 - bhcka511-q1))) * 100 ge -30

BHCK8783

If HC-BM4a is greater than zero and HC-BM4b is greater
than zero, then HC-BM4b divided by HC-BM4a should be
within 75% - 150%.
HC-BM4b should not be null and should not be negative.

if (bhck8782 gt 0 and bhck8783 gt 0) then
((bhck8783/bhck8782)*100) ge 75 and
((bhck8783/bhck8782)*100) le 150
bhck8783 ne null and bhck8783 ge 0

HC-BM5aA

BHCKB838

HC-BM5aA should not be negative.

bhckb838 ge 0 or bhckb838 eq null

5950

HC-BM5aB

BHCKB839

Quality

9404

HC-BM5aB

BHCKB839

If HC-12 is greater $1 billion and HC-BM5aA is greater
than zero, then HC-BM5aB divided by HC-BM5aA should
be within 75% - 150%.
HC-BM5aB should not be negative.

if (bhck2170 gt 1000000 and bhckb838 gt 0) then
((bhckb839/bhckb838)*100) ge 75 and
((bhckb839/bhckb838)*100) le 150
bhckb839 ge 0 or bhckb839 eq null

HC-B

Quality

9404

HC-BM5aC

BHCKB840

HC-BM5aC should not be negative.

bhckb840 ge 0 or bhckb840 eq null

HC-B

Quality

5952

HC-BM5aD

BHCKB841

HC-B

Quality

9404

HC-BM5aD

BHCKB841

If HC-12 is greater $1 billion and HC-BM5aC is greater
than zero, then HC-BM5aD divided by HC-BM5aC should
be within 75% - 150%.
HC-BM5aD should not be negative.

if (bhck2170 gt 1000000 and bhckb840 gt 0) then
((bhckb841/bhckb840)*100) ge 75 and
((bhckb841/bhckb840)*100) le 150
bhckb841 ge 0 or bhckb841 eq null

FR Y-9C: EDIT-34 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20090630

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCKB842

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9404
HC-BM5bA

HC-B

HC-BM5bA should not be negative.

bhckb842 ge 0 or bhckb842 eq null

HC-B

Quality

5954

HC-BM5bB

BHCKB843

No
Change
No
Change
Revised

HC-B

Quality

9404

HC-BM5bB

BHCKB843

If HC-12 is greater $1 billion and HC-BM5bA is greater
than zero, then HC-BM5bB divided by HC-BM5bA should
be within 75% - 150%.
HC-BM5bB should not be negative.

if (bhck2170 gt 1000000 and bhckb842 gt 0) then
((bhckb843/bhckb842)*100) ge 75 and
((bhckb843/bhckb842)*100) le 150
bhckb843 ge 0 or bhckb843 eq null

HC-B

Quality

9404

HC-BM5bC

BHCKB844

HC-BM5bC should not be negative.

bhckb844 ge 0 or bhckb844 eq null

HC-B

Quality

5956

HC-BM5bD

BHCKB845

No
Change
No
Change
Revised

HC-B

Quality

9404

HC-BM5bD

BHCKB845

If HC-12 is greater $1 billion and HC-BM5bC is greater
than zero, then HC-BM5bD divided by HC-BM5bC should
be within 75% - 150%.
HC-BM5bD should not be negative.

if (bhck2170 gt 1000000 and bhckb844 gt 0) then
((bhckb845/bhckb844)*100) ge 75 and
((bhckb845/bhckb844)*100) le 150
bhckb845 ge 0 or bhckb845 eq null

HC-B

Quality

9404

HC-BM5cA

BHCKB846

HC-BM5cA should not be negative.

bhckb846 ge 0 or bhckb846 eq null

HC-B

Quality

5958

HC-BM5cB

BHCKB847

No
Change
No
Change
Revised

HC-B

Quality

9404

HC-BM5cB

BHCKB847

If HC-12 is greater $1 billion and HC-BM5cA is greater
than zero, then HC-BM5cB divided by HC-BM5cA should
be within 75% - 150%.
HC-BM5cB should not be negative.

if (bhck2170 gt 1000000 and bhckb846 gt 0) then
((bhckb847/bhckb846)*100) ge 75 and
((bhckb847/bhckb846)*100) le 150
bhckb847 ge 0 or bhckb847 eq null

HC-B

Quality

9404

HC-BM5cC

BHCKB848

HC-BM5cC should not be negative.

bhckb848 ge 0 or bhckb848 eq null

HC-B

Quality

5960

HC-BM5cD

BHCKB849

No
Change
No
Change
Revised

HC-B

Quality

9404

HC-BM5cD

BHCKB849

If HC-12 is greater $1 billion and HC-BM5cC is greater
than zero, then HC-BM5cD divided by HC-BM5cC should
be within 75% - 150%.
HC-BM5cD should not be negative.

if (bhck2170 gt 1000000 and bhckb848 gt 0) then
((bhckb849/bhckb848)*100) ge 75 and
((bhckb849/bhckb848)*100) le 150
bhckb849 ge 0 or bhckb849 eq null

HC-B

Quality

9404

HC-BM5dA

BHCKB850

HC-BM5dA should not be negative.

bhckb850 ge 0 or bhckb850 eq null

HC-B

Quality

5962

HC-BM5dB

BHCKB851

No
Change
No
Change
Revised

HC-B

Quality

9404

HC-BM5dB

BHCKB851

If HC-12 is greater $1 billion and HC-BM5dA is greater
than zero, then HC-BM5dB divided by HC-BM5dA should
be within 75% - 150%.
HC-BM5dB should not be negative.

if (bhck2170 gt 1000000 and bhckb850 gt 0) then
((bhckb851/bhckb850)*100) ge 75 and
((bhckb851/bhckb850)*100) le 150
bhckb851 ge 0 or bhckb851 eq null

HC-B

Quality

9404

HC-BM5dC

BHCKB852

HC-BM5dC should not be negative.

bhckb852 ge 0 or bhckb852 eq null

HC-B

Quality

5964

HC-BM5dD

BHCKB853

No
Change
No
Change
Revised

HC-B

Quality

9404

HC-BM5dD

BHCKB853

If HC-12 is greater $1 billion and HC-BM5dC is greater
than zero, then HC-BM5dD divided by HC-BM5dC should
be within 75% - 150%.
HC-BM5dD should not be negative.

if (bhck2170 gt 1000000 and bhckb852 gt 0) then
((bhckb853/bhckb852)*100) ge 75 and
((bhckb853/bhckb852)*100) le 150
bhckb853 ge 0 or bhckb853 eq null

HC-B

Quality

9404

HC-BM5eA

BHCKB854

HC-BM5eA should not be negative.

bhckb854 ge 0 or bhckb854 eq null

HC-B

Quality

5966

HC-BM5eB

BHCKB855

No
Change
No
Change

HC-B

Quality

9404

HC-BM5eB

BHCKB855

If HC-12 is greater $1 billion and HC-BM5eA is greater
than zero, then HC-BM5eB divided by HC-BM5eA should
be within 75% - 150%.
HC-BM5eB should not be negative.

if (bhck2170 gt 1000000 and bhckb854 gt 0) then
((bhckb855/bhckb854)*100) ge 75 and
((bhckb855/bhckb854)*100) le 150
bhckb855 ge 0 or bhckb855 eq null

HC-B

Quality

9404

HC-BM5eC

BHCKB856

HC-BM5eC should not be negative.

bhckb856 ge 0 or bhckb856 eq null

FR Y-9C: EDIT-35 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

Edit Test

Alg Edit Test

HC-B

BHCKB857

If HC-12 is greater $1 billion and HC-BM5eC is greater
than zero, then HC-BM5eD divided by HC-BM5eC should
be within 75% - 150%.
HC-BM5eD should not be negative.

if (bhck2170 gt 1000000 and bhckb856 gt 0) then
((bhckb857/bhckb856)*100) ge 75 and
((bhckb857/bhckb856)*100) le 150
bhckb857 ge 0 or bhckb857 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

No
Change
No
Change
Revised

HC-BM5fA

BHCKB858

HC-BM5fA should not be negative.

bhckb858 ge 0 or bhckb858 eq null

5970

HC-BM5fB

BHCKB859

Quality

9404

HC-BM5fB

BHCKB859

If HC-12 is greater $1 billion and HC-BM5fA is greater
than zero, then HC-BM5fB divided by HC-BM5fA should
be within 75% - 150%.
HC-BM5fB should not be negative.

if (bhck2170 gt 1000000 and bhckb858 gt 0) then
((bhckb859/bhckb858)*100) ge 75 and
((bhckb859/bhckb858)*100) le 150
bhckb859 ge 0 or bhckb859 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-B

Quality

9404

HC-BM5fC

BHCKB860

HC-BM5fC should not be negative.

bhckb860 ge 0 or bhckb860 eq null

FRY9C

20090630

99991231

HC-B

Quality

5972

HC-BM5fD

BHCKB861

No
Change
No
Change
Added

HC-B

Quality

9404

HC-BM5fD

BHCKB861

If HC-12 is greater $1 billion and HC-BM5fC is greater
than zero, then HC-BM5fD divided by HC-BM5fC should
be within 75% - 150%.
HC-BM5fD should not be negative.

if (bhck2170 gt 1000000 and bhckb860 gt 0) then
((bhckb861/bhckb860)*100) ge 75 and
((bhckb861/bhckb860)*100) le 150
bhckb861 ge 0 or bhckb861 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C1A

BHCK1410

HC-C1A should not be null and should not be negative.

bhck1410 ne null and bhck1410 ge 0

FRY9C

20110331

99991231

HC-C

Quality

0396

HC-C1a1B

BHCKF158

No
Change
Added

HC-C

Quality

9406

HC-C1a1B

BHCKF158

Sum of HC-NM1a1A through HC-NM1a1C should be less (bhdmk105 + bhdmk106 + bhdmk107) le (bhckf158 *
than or equal to 15% of HC-C1a1B.
0.15)
HC-C1a1B should not be null and should not be negative. bhckf158 ne null and bhckf158 ge 0

FRY9C

20080331

99991231

FRY9C

20110331

99991231

HC-C

Quality

0412

HC-C1a2B

BHCKF159

FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C1a2B

BHCKF159

99991231

No
Change
Added

FRY9C

20110331

HC-C

Quality

0473

HC-C1bB

20090331

99991231

Added

HC-C

Quality

9406

HC-C1bB

BHDM1420 Sum of HC-NM1f1A through HC-NM1f1C should be less
than or equal to 15% of HC-C1bB.
BHDM1420 HC-C1bB should not be null and should not be negative.

FRY9C
FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C1c1B

BHDM1797 HC-C1c1B should not be null and should not be negative. bhdm1797 ne null and bhdm1797 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-C

Quality

5973

HC-C1c2aB

BHDM5367 If the sum of HC-P1a, HC-P2a, and HC-P4a is greater than if (bhckf066 + bhckf068 + bhckf072) gt 0 then bhdm5367
zero, then HC-C1c2aB should be greater than zero.
gt 0

FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C1c2aB

20110331

99991231

HC-C

Quality

0162

HC-C1c2bB

FRY9C

20080331

99991231

No
Change

HC-C

Quality

5974

HC-C1c2bB

BHDM5367 HC-C1c2aB should not be null and should not be
negative.
BHDM5368 Sum of HC-NM1bA through HC-NM1bC should be less
than or equal to 15% of the sum HC-C1c1B through HCC1c2bB.
BHDM5368 If the sum of HC-P1b, HC-P2b, and HC-P4b is greater than
zero, then HC-C1c2bB should be greater than zero.

bhdm5367 ne null and bhdm5367 ge 0

FRY9C

No
Change
Revised

FRY9C

20080331

99991231

No
Change

HC-C

Intraseries

5975

HC-C1c2bB

BHDM5368 If HC-C1c2aB (previous) minus HC-C1c2bB (previous) is
greater than $1 million and HC-C1c2bB (current) is
greater than zero, then HC-C1c2aB (current) divided by
HC-C1c2bB (current) should be greater than 80 %.

if ((bhdm5367-q2 - bhdm5368-q2) gt 1000 and
(bhdm5368-q1 gt 0)) then ((bhdm5367-q1 / bhdm5368q1) * 100 gt 80)

SEPTEMBER 2013

Quality

Edit
Target Item
Number
5968
HC-BM5eD

MDRM
Number
BHCKB857

HC-B

Quality

9404

HC-BM5eD

HC-B

Quality

9404

HC-B

Quality

No
Change
No
Change
Revised

HC-B

Sum of HC-NM1a2A through HC-NM1a2C should be less (bhdmk108 + bhdmk109 + bhdmk110) le (bhckf159 *
than or equal to 15% of HC-C1a2B.
0.15)
HC-C1a2B should not be null and should not be negative. bhckf159 ne null and bhckf159 ge 0
(bhdmk130 + bhdmk131 + bhdmk132) le (bhdm1420 *
0.15)
bhdm1420 ne null and bhdm1420 ge 0

(bhckf661 + bhckf662 + bhckf663) le ((bhdm1797 +
bhdm5367 + bhdm5368) * 0.15)
if (bhckf067 + bhckf069 + bhckf073) gt 0 then bhdm5368
gt 0

FR Y-9C: EDIT-36 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-C

FRY9C

20080331

99991231

FRY9C

20110331

99991231

No
Change
Added

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

MDRM
Edit Test
Number
BHDM5368 If HC-C1c2bB (previous) minus HC-C1c2aB (previous) is
greater than $1 million and HC-C1c2aB (current) is
greater than zero, then HC-C1c2bB (current) divided by
HC-C1c2aB (current) should be greater than 80 %.

Alg Edit Test

Intraseries

Edit
Target Item
Number
5980
HC-C1c2bB

HC-C

Quality

9406

HC-C1c2bB

bhdm5368 ne null and bhdm5368 ge 0

HC-C

Quality

0413

HC-C1dB

No
Change
Added

HC-C

Quality

9406

HC-C1dB

BHDM5368 HC-C1c2bB should not be null and should not be
negative.
BHDM1460 Sum of HC-NM1cA through HC-NM1cC should be less
than or equal to 15% of HC-C1dB.
BHDM1460 HC-C1dB should not be null and should not be negative.

HC-C

Quality

0414

HC-C1e1B

BHCKF160

No
Change
Added

HC-C

Quality

9406

HC-C1e1B

BHCKF160

HC-C

Quality

0415

HC-C1e2B

BHCKF161

No
Change
No
Change
No
Change
Added

HC-C

Quality

9406

HC-C1e2B

BHCKF161

HC-C

Quality

9406

HC-C2B

BHDM1288 HC-C2B should not be null and should not be negative.

bhdm1288 ne null and bhdm1288 ge 0

HC-C

Quality

9406

HC-C2aA

BHCK1292

HC-C2aA should not be null and should not be negative.

bhck1292 ne null and bhck1292 ge 0

HC-C

Quality

0474

HC-C2bA

BHCK1296

(bhckk134 + bhckk135 + bhckk136) le ((bhck1292 +
bhck1296) * 0.15)

No
Change
Added

HC-C

Quality

9406

HC-C2bA

BHCK1296

Sum of HC-NM1f2A through HC-NM1f2C should be less
than or equal to 15% of the sum of HC-C2aA and HCC2bA.
HC-C2bA should not be null and should not be negative.

HC-C

Quality

0475

HC-C3A

BHCK1590

(bhckk138 + bhckk139 + bhckk140) le (bhck1590 * 0.15)

No
Change
No
Change
Added

HC-C

Quality

9406

HC-C3A

BHCK1590

Sum of HC-NM1f3A through HC-NM1f3C should be less
than or equal to 15% of HC-C3A.
HC-C3A should not be null and should not be negative.

HC-C

Quality

9406

HC-C3B

BHDM1590 HC-C3B should not be null and should not be negative.

HC-C

Quality

0416

HC-C4aA

BHCK1763

No
Change
No
Change
Added

HC-C

Quality

9406

HC-C4aA

BHCK1763

HC-C

Quality

9406

HC-C4B

BHDM1766 HC-C4B should not be null and should not be negative.

HC-C

Quality

0417

HC-C4bA

BHCK1764

No
Change
No
Change
Added

HC-C

Quality

9406

HC-C4bA

BHCK1764

HC-C

Quality

9406

HC-C6B

BHDM1975 HC-C6B should not be null and should not be negative.

bhdm1975 ne null and bhdm1975 ge 0

HC-C

Quality

0476

HC-C6aA

BHCKB538

(bhckk274 + bhckk275 + bhckk276) le (bhckb538 * 0.15)

No
Change

HC-C

Quality

5985

HC-C6aA

BHCKB538

if ((bhdm5368-q2 - bhdm5367-q2) gt 1000 and
(bhdm5367-q1 gt 0)) then ((bhdm5368-q1 / bhdm5367q1) * 100 gt 80)

(bhdmk111 + bhdmk112 + bhdmk113) le (bhdm1460 *
0.15)
bhdm1460 ne null and bhdm1460 ge 0

Sum of HC-NM1d1A through HC-NM1d1C should be less (bhdmk114 + bhdmk115 + bhdmk116) le (bhckf160 *
than or equal to 15% of HC-C1e1B.
0.15)
HC-C1e1B should not be null and should not be negative. bhckf160 ne null and bhckf160 ge 0
Sum of HC-NM1d2A through HC-NM1d2C should be less (bhdmk117 + bhdmk118 + bhdmk119) le (bhckf161 *
than or equal to 15% of HC-C1e2B.
0.15)
HC-C1e2B should not be null and should not be negative. bhckf161 ne null and bhckf161 ge 0

bhck1296 ne null and bhck1296 ge 0

bhck1590 ne null and bhck1590 ge 0
bhdm1590 ne null and bhdm1590 ge 0

Sum of HC-NM1e1A through HC-NM1e1C should be less (bhckk120 + bhckk121 + bhckk122) le (bhck1763 * 0.15)
than or equal to 15% of HC-C4aA.
HC-C4aA should not be null and should not be negative. bhck1763 ne null and bhck1763 ge 0
bhdm1766 ne null and bhdm1766 ge 0

Sum of HC-NM1e2A through HC-NM1e2C should be less (bhckk123 + bhckk124 + bhckk125) le (bhck1764 * 0.15)
than or equal to 15% of HC-C4bA.
HC-C4bA should not be null and should not be negative. bhck1764 ne null and bhck1764 ge 0

Sum of HC-NM1f4aA through HC-NM1f4aC should be
less than or equal to 15% of HC-C6aA.
For March, if the sum of HI-B(I)5aA and HI-B(I)5aB is
greater than $25 thousand, then HC-C6aA should be
greater than zero.

if (mm-q1 eq 03) and ((bhckb514 + bhckb515) gt 25)
then bhckb538 gt 0

FR Y-9C: EDIT-37 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
5987
HC-C6aA

MDRM
Number
BHCKB538

Edit Test

Alg Edit Test

HC-C

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhckb514-q1 + bhckb515-q1) - (bhckb514-q2 +
bhckb515-q2) gt 25) then bhckb538-q1 gt 0

BHCKB538

For June, September, and December, if the sum of HIB(I)5aA and HI-B(I)5aB (current minus previous) is
greater than $25 thousand, then HC-C6aA (current)
should be greater than zero.
HC-C6aA should not be null and should not be negative.

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

No
Change
No
Change
Added

HC-C

Quality

9406

HC-C6aA

HC-C

Quality

9406

HC-C6bA

BHCKB539

HC-C6bA should not be null and should not be negative.

bhckb539 ne null and bhckb539 ge 0

HC-C

Quality

0477

HC-C6cA

BHCKK137

(bhckk277 + bhckk278 + bhckk279) le (bhckk137 * 0.15)

Quality

6000

HC-C6cA

BHCKK137

HC-C

Intraseries

6003

HC-C6cA

BHCKK137

Revised

HC-C

Quality

9406

HC-C6cA

BHCKK137

Sum of HC-NM1f4bA through HC-NM1f4bC should be
less than or equal to 15% of HC-C6cA.
For March, if the sum of HI-B(I)5bA and HI-B(I)5bB is
greater than $25 thousand, then HC-C6cA should be
greater than zero.
For June, September, and December, if the sum of HIB(I)5bA and HI-B(I)5bB (current minus previous) is
greater than $25 thousand, then HC-C6cA (current)
should be greater than zero.
HC-C6cA should not be null and should not be negative.

FRY9C

20110331

99991231

Revised

HC-C

FRY9C

20110331

99991231

Revised

FRY9C

20110331

99991231

FRY9C

20110331

99991231

Added

HC-C

Quality

0397

HC-C6dA

BHCKK207

if (mm-q1 eq 03) and ((bhckk205 + bhckk206) gt 25) then
(bhckb539 + bhckk207) gt 0

20110331

99991231

Added

HC-C

Intraseries

0397

HC-C6dA

BHCKK207

For March, if the sum of HI-B(I)5cA and HI-B(I)5cB is
greater than $25 thousand, then the sum of HC-C6bA
and HC-C6dA should be greater than zero.
For June, September, and December, if the sum of HIB(I)5cA and HI-B(I)5cB (current minus previous) is greater
than $25 thousand, then the sum of HC-C6bA and HCC6dA (current) should be greater than zero.

FRY9C

FRY9C

20110331

99991231

Added

HC-C

Quality

0478

HC-C6dA

BHCKK207

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-C6dA

BHCKK207

FRY9C

20110331

99991231

Added

HC-C

Quality

0479

HC-C7A

BHCK2081

FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C7A

BHCK2081

FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C7B

BHDM2081 HC-C7B should not be null and should not be negative.

bhdm2081 ne null and bhdm2081 ge 0

FRY9C

20100331

99991231

No
Change
No
Change
Added

HC-C

Quality

9406

HC-C9aA

BHCKJ454

HC-C9aA should not be null and should not be negative.

bhckj454 ne null and bhckj454 ge 0

FRY9C

20100331

99991231

Added

HC-C

Quality

9406

HC-C9aB

BHDMJ454

HC-C9aB should not be null and should not be negative.

bhdmj454 ne null and bhdmj454 ge 0

FRY9C

20100331

99991231

Revised

HC-C

Quality

9406

HC-C9b1A

BHCK1545

HC-C9b1A should not be null and should not be negative. bhck1545 ne null and bhck1545 ge 0

FRY9C

20100331

99991231

Revised

HC-C

Quality

9406

HC-C9b1B

BHDM1545 HC-C9b1B should not be null and should not be negative. bhdm1545 ne null and bhdm1545 ge 0

FRY9C

20110331

99991231

Added

HC-C

Quality

0439

HC-C9b2A

BHCKJ451

SEPTEMBER 2013

bhckb538 ne null and bhckb538 ge 0

if (mm-q1 eq 03) and ((bhckk129 + bhckk133) gt 25) then
bhckk137 gt 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhckk129-q1 + bhckk133-q1) - (bhckk129-q2 +
bhckk133-q2) gt 25) then bhckk137-q1 gt 0
bhckk137 ne null and bhckk137 ge 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhckk205-q1 + bhckk206-q1) - (bhckk205-q2 +
bhckk206-q2) gt 25) then (bhckb539-q1 + bhckk207-q1)
gt 0

Sum of HC-NM1f4cA through HC-NM1f4cC should be less (bhckk280 + bhckk281 + bhckk282) le ((bhckb539 +
than or equal to 15% of the sum of HC-C6bA and HCbhckk207) * 0.15)
C6dA.
HC-C6dA should not be null and should not be negative. bhckk207 ne null and bhckk207 ge 0
Sum of HC-NM1f5A through HC-NM1f5C should be less
than or equal to 15% of HC-C7A.
HC-C7A should not be null and should not be negative.

Sum of HC-NM1fA through HC-NM1fC should be less
than or equal to 15% of the sum of HC-C1A, HC-C2aA
through HC-C3A, HC-C6aA through HC-C7A and HC-C9aA
through HC-C9b2A minus the sum of HC-C1a1B, HCC1a2B and HC-C1c1B through HC-C1e2B.

(bhckk283 + bhckk284 + bhckk285) le (bhck2081 * 0.15)
bhck2081 ne null and bhck2081 ge 0

(bhckk126 + bhckk127 + bhckk128) le ((bhck1410 +
bhck1292 + bhck1296 + bhck1590 + bhckb538 +
bhckb539 + bhckk137 + bhckk207 + bhck2081 +
bhckj454 + bhck1545 + bhckj451) - (bhckf158 + bhckf159
+ bhdm1797 + bhdm5367 + bhdm5368 + bhdm1460 +
bhckf160 + bhckf161) * 0.15)

FR Y-9C: EDIT-38 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKJ451

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
0480
HC-C9b2A

HC-C

Sum of HC-NM1f6A through HC-NM1f6C should be less
than or equal to 15% of the sum of HC-C1A, and HC-C9aA
through HC-C9b2A minus the sum of HC-C1a1B through
HC-C1e2B.

(bhckk286 + bhckk287 + bhckk288) le ((bhck1410 +
bhckj454 + bhck1545 + bhckj451) - (bhckf158 + bhckf159
+ bhdm1420 + bhdm1797 + bhdm5367 + bhdm5368 +
bhdm1460 + bhckf160 + bhckf161) * 0.15)

FRY9C

20100331

99991231

Revised

HC-C

Quality

9406

HC-C9b2A

BHCKJ451

HC-C9b2A should not be null and should not be negative. bhckj451 ne null and bhckj451 ge 0

FRY9C

20100331

99991231

Revised

HC-C

Quality

9406

HC-C9b2B

BHDMJ451

HC-C9b2B should not be null and should not be negative. bhdmj451 ne null and bhdmj451 ge 0

FRY9C

20080331

99991231

HC-C

Quality

9406

HC-C10B

BHDM2165 HC-C10B should not be null and should not be negative.

HC-C

Quality

9406

HC-C10aA

BHCKF162

HC-C10aA should not be null and should not be negative. bhckf162 ne null and bhckf162 ge 0

HC-C

Quality

9406

HC-C10bA

BHCKF163

HC-C10bA should not be null and should not be negative. bhckf163 ne null and bhckf163 ge 0

HC-C

Quality

9406

HC-C11A

BHCK2123

HC-C11A should not be null and should not be negative.

HC-C

Quality

9406

HC-C11B

BHDM2123 HC-C11B should not be null and should not be negative.

bhdm2123 ne null and bhdm2123 ge 0

HC-C

Quality

9406

HC-C12A

BHCK2122

bhck2122 ne null and bhck2122 ge 0

HC-C

Quality

9406

HC-C12B

BHDM2122 HC-C12B should not be null and should not be negative.

bhdm2122 ne null and bhdm2122 ge 0

99991231

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

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

HC-C

Intraseries

0401

HC-CM1a1

if bhdmk158-q2 gt 0 then bhdmk158-q1 gt 0

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1a1

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0402

HC-CM1a2

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1a2

FRY9C

20110331

99991231

Revised

HC-C

Intraseries

0145

HC-CM1b

FRY9C

20110331

99991231

Revised

HC-C

Quality

9406

HC-CM1b

BHDMK158 If HC-CM1a1 (previous) is greater than zero, then HCCM1a1 (current) should be greater than zero.
BHDMK158 HC-CM1a1 should not be null and should not be
negative.
BHDMK159 If HC-CM1a2 (previous) is greater than zero, then HCCM1a2 (current) should be greater than zero.
BHDMK159 HC-CM1a2 should not be null and should not be
negative.
BHDMF576 If HC-CM1b (previous) is greater than zero, then HCCM1b (current) should be greater than zero.
BHDMF576 HC-CM1b should not be null and should not be negative.

FRY9C

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0403

HC-CM1c

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1c

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0404

HC-CM1d1

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1d1

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0405

HC-CM1d2

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1d2

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0406

HC-CM1e1

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1e1

SEPTEMBER 2013

HC-C12A should not be null and should not be negative.

bhdm2165 ne null and bhdm2165 ge 0

bhck2123 ne null and bhck2123 ge 0

bhdmk158 ne null and bhdmk158 ge 0
if bhdmk159-q2 gt 0 then bhdmk159-q1 gt 0
bhdmk159 ne null and bhdmk159 ge 0
if bhdmf576-q2 gt 0 then bhdmf576-q1 gt 0
bhdmf576 ne null and bhdmf576 ge 0

BHDMK160 If HC-CM1c (previous) is greater than zero, then HCif bhdmk160-q2 gt 0 then bhdmk160-q1 gt 0
CM1c (current) should be greater than zero.
BHDMK160 HC-CM1c should not be null and should not be negative. bhdmk160 ne null and bhdmk160 ge 0
BHDMK161 If HC-CM1d1 (previous) is greater than zero, then HCCM1d1 (current) should be greater than zero.
BHDMK161 HC-CM1d1 should not be null and should not be
negative.
BHDMK162 If HC-CM1d2 (previous) is greater than zero, then HCCM1d2 (current) should be greater than zero.
BHDMK162 HC-CM1d2 should not be null and should not be
negative.
BHCKK163 If HC-CM1e1 (previous) is greater than zero, then HCCM1e1 (current) should be greater than zero.
BHCKK163 HC-CM1e1 should not be null and should not be
negative.

if bhdmk161-q2 gt 0 then bhdmk161-q1 gt 0
bhdmk161 ne null and bhdmk161 ge 0
if bhdmk162-q2 gt 0 then bhdmk162-q1 gt 0
bhdmk162 ne null and bhdmk162 ge 0
if bhckk163-q2 gt 0 then bhckk163-q1 gt 0
bhckk163 ne null and bhckk163 ge 0

FR Y-9C: EDIT-39 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Intraseries

Edit
Target Item
Number
0407
HC-CM1e2

MDRM
Number
BHCKK164

HC-C

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-C

Quality

9406

HC-CM1e2

BHCKK164

Revised

HC-C

Intraseries

6010

HC-CM1f

BHCKK165

99991231

Revised

HC-C

Quality

9406

HC-CM1f

BHCKK165

20110331

99991231

Added

HC-C

Intraseries

0450

HC-CM1f1

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f1

BHDMK166 If HC-CM1f1 (previous) is greater than zero, then HCif bhdmk166-q2 gt 0 then bhdmk166-q1 gt 0
CM1f1 (current) should be greater than zero.
BHDMK166 HC-CM1f1 should not be null and should not be negative. bhdmk166 ne null and bhdmk166 ge 0

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0451

HC-CM1f2

BHCKK167

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f2

BHCKK167

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0452

HC-CM1f3

BHCKK168

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f3

BHCKK168

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0453

HC-CM1f4a

BHCKK098

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f4a

BHCKK098

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0454

HC-CM1f4b

BHCKK203

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f4b

BHCKK203

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0455

HC-CM1f4c

BHCKK204

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f4c

BHCKK204

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0456

HC-CM1f5

BHCKK212

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f5

BHCKK212

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0457

HC-CM1f6

BHCKK267

FRY9C

20110331

99991231

Added

HC-C

Quality

9406

HC-CM1f6

BHCKK267

FRY9C

20080331

99991231

No
Change

HC-C

Intraseries

6012

HC-CM2

BHCK2746

If HC-CM2 (previous) minus $500k is greater than zero,
then HC-CM2 (current) should be greater than zero.

if (bhck2746-q2 - 500) gt 0 then (bhck2746-q1 gt 0)

FRY9C

20080331

99991231

No
Change

HC-C

Quality

6017

HC-CM2

BHCK2746

if (mm-q1 eq 03) and ((bhck5409 + bhck5410) gt 25)
then bhck2746 gt 0

FRY9C

20080331

99991231

No
Change

HC-C

Intraseries

6018

HC-CM2

BHCK2746

FRY9C

20080331

99991231

No
Change

HC-C

Quality

9406

HC-CM2

BHCK2746

For March, if the sum of HI-B(I)M1A and HI-B(I)M1B is
greater than $25 thousand, then HC-CM2 should be
greater than zero.
For June, September, and December, if the sum of HIB(I)M1A and HI-B(I)M1B (current minus previous) is
greater than $25 thousand, then HC-CM2 (current)
should be greater than zero.
HC-CM2 should not be null and should not be negative.

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-CM1e2 (previous) is greater than zero, then HCCM1e2 (current) should be greater than zero.
HC-CM1e2 should not be null and should not be
negative.
If HC-CM1f (previous) is greater than zero, then HC-CM1f
(current) should be greater than zero.
HC-CM1f should not be null and should not be negative.

if bhckk164-q2 gt 0 then bhckk164-q1 gt 0
bhckk164 ne null and bhckk164 ge 0
if bhckk165-q2 gt 0 then bhckk165-q1 gt 0
bhckk165 ne null and bhckk165 ge 0

If HC-CM1f2 (previous) is greater than zero, then HCif bhckk167-q2 gt 0 then bhckk167-q1 gt 0
CM1f2 (current) should be greater than zero.
HC-CM1f2 should not be null and should not be negative. bhckk167 ne null and bhckk167 ge 0
If HC-CM1f3 (previous) is greater than zero, then HCif bhckk168-q2 gt 0 then bhckk168-q1 gt 0
CM1f3 (current) should be greater than zero.
HC-CM1f3 should not be null and should not be negative. bhckk168 ne null and bhckk168 ge 0
If HC-CM1f4a (previous) is greater than zero, then HCCM1f4a (current) should be greater than zero.
HC-CM1f4a should not be null and should not be
negative.
If HC-CM1f4b (previous) is greater than zero, then HCCM1f4b (current) should be greater than zero.
HC-CM1f4b should not be null and should not be
negative.
If HC-CM1f4c (previous) is greater than zero, then HCCM1f4c (current) should be greater than zero.
HC-CM1f4c should not be null and should not be
negative.
If HC-CM1f5 (previous) is greater than zero, then HCCM1f5 (current) should be greater than zero.
HC-CM1f5 should not be null and should not be negative.

if bhckk098-q2 gt 0 then bhckk098-q1 gt 0
bhckk098 ne null and bhckk098 ge 0
if bhckk203-q2 gt 0 then bhckk203-q1 gt 0
bhckk203 ne null and bhckk203 ge 0
if bhckk204-q2 gt 0 then bhckk204-q1 gt 0
bhckk204 ne null and bhckk204 ge 0
if bhckk212-q2 gt 0 then bhckk212-q1 gt 0
bhckk212 ne null and bhckk212 ge 0

If HC-CM1f6 (previous) is greater than zero, then HCif bhckk267-q2 gt 0 then bhckk267-q1 gt 0
CM1f6 (current) should be greater than zero.
HC-CM1f6 should not be null and should not be negative. bhckk267 ne null and bhckk267 ge 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhck5409-q1 + bhck5410-q1) - (bhck5409-q2 +
bhck5410-q2) gt 25) then bhck2746-q1 gt 0
bhck2746 ne null and bhck2746 ge 0

FR Y-9C: EDIT-40 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HC-C

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0060

HC-CM10aA

FRY9C

20080331

99991231

HC-C

Quality

0146

HC-CM10aA

BHCKF608

HC-C1A should be greater than or equal to HC-CM10aA.

bhck1410 ge bhckf608

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0164

HC-CM10aA

BHCKF608

If HC-CM11aA is not equal to zero, then HC-CM10aA
divided by HC-CM11aA should be within 60% to 140%.

if bhckf609 ne 0 then ((bhckf608 / bhckf609) * 100) ge
60 and ((bhckf608 / bhckf609) * 100) le 140

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
6019
HC-CM3

MDRM
Number
BHCKB837

Edit Test

Alg Edit Test

If HC-CM3 (previous) is greater than zero, then HC-CM3
(current) should be greater than zero.
HC-CM3 should not be null and should not be negative.

if (bhckb837-q2 gt 0) then (bhckb837-q1 gt 0)

HC-C

Quality

9406

HC-CM3

BHCKB837

HC-C

Quality

6020

HC-CM4

BHCKC391

If the sum of (HC-C6aA, HC-S1C, and HC-S6aC) is greater
than $500 million or [the sum of (HC-C6aA and HC-S1C)
divided by the sum of (HC-C12A and HC-S1C) is greater
than 50% and the sum of (HC-C12A and HC-S1C) divided
by the sum of (HC-12 and HC-S1C) is greater than 50%],
then HC-CM4 should be greater than zero.

if ((bhckb538 + bhckb707+ bhckb762) gt 500000) or
(((bhckb538 + bhckb707) / (bhck2122 + bhckb707)) *
100) gt 50 and (((bhck2122 + bhckb707) / (bhck2170 +
bhckb707)) * 100) gt 50 then bhckc391 gt 0

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised

HC-C

Quality

9410

HC-CM4

BHCKC391

HC-CM4 should not be negative.

bhckc391 ge 0 or bhckc391 eq null

HC-C

Quality

6022

HC-CM5a

BHCKC779

if bhckc780 gt 0 then bhckc779 gt 0

Quality

6023

HC-CM5a

BHCKC779

If HC-CM5b is greater than zero, then HC-CM5a should
be greater than zero.
HC-CM5a should be greater than or equal to HC-CM5b.

HC-C
HC-C

Quality

9420

HC-CM5a

BHCKC779

HC-CM5a should not be null and should not be negative. bhckc779 ne null and bhckc779 ge 0

HC-C

Quality

6024

HC-CM5b

BHCKC780

HC-C

Quality

6025

HC-CM5b

BHCKC780

HC-C

Quality

6027

HC-CM5b

BHCKC780

If HC-CM5a is greater than zero, then HC-CM5b should
be greater than zero.
If HC-CM5a is greater than zero, then HC-CM5a should
not equal HC-CM5b.
HC-CM5b should be less than or equal to the sum of HCC1A through HC-C9b2A.

No
Change
No
Change
No
Change
No
Change

HC-C

Quality

9420

HC-CM5b

BHCKC780

bhckc780 le (bhck1410 + bhck1292 + bhck1296 +
bhck1590 + bhck1763 + bhck1764 + bhckb538 +
bhckb539 + bhckk137 + bhckk207 + bhck2081 +
bhckj454 + bhck1545 + bhckj451)
HC-CM5b should not be null and should not be negative. bhckc780 ne null and bhckc780 ge 0

HC-C

Quality

9420

HC-CM6a

BHCKF230

HC-CM6a should not be null and should not be negative. bhckf230 ne null and bhckf230 ge 0

HC-C

Quality

9421

HC-CM6b

BHCKF231

HC-CM6b should not be negative.

bhckf231 ge 0 or bhckf231 eq null

HC-C

Quality

6028

HC-CM6c

BHCKF232

if ((bhckf230 gt 100000) or (bhckf230 gt (0.05 *
bhdm2122))) then (bhckf231 ne null and bhckf232 ne
null and (bhckf231 + bhckf232 gt 0))

No
Change
No
Change
No
Change

HC-C

Quality

6029

HC-CM6c

BHCKF232

If HC-CM6a is greater than $100 million or greater than
5% of HC-C12B, then HC-CM6b and HC-CM6c should not
be null and the sum of HC-CM6b and HC-CM6c should be
greater than zero.
HC-CM6c should be less than or equal 50% of HC-CM6a.

HC-C

Quality

9421

HC-CM6c

BHCKF232

HC-CM6c should not be negative.

bhckf232 ge 0 or bhckf232 eq null

HC-C

Quality

0163

HC-CM9

BHDMF577 HC-CM9 should be less than or equal to 150% of the sum bhdmf577 le (1.50 * (bhck5398 + bhck5399 + bhck5400
HC-N1c1A through HC-N1c2bC.
+ bhckc236 + bhckc237 + bhckc229 + bhckc238 +
bhckc239 + bhckc230))
BHCKF608 If HC-CM10aA (previous) is not equal to zero or null, then if ((bhckf608-q2 ne 0) and (bhckf608-q2 ne null)) then
HC-CM10aA (current) should not equal zero or null.
((bhckf608-q1 ne 0) and (bhckf608-q1 ne null))

bhckb837 ne null and bhckb837 ge 0

bhckc779 ge bhckc780

if bhckc779 gt 0 then bhckc780 gt 0
if bhckc779 gt 0 then bhckc779 ne bhckc780

bhckf232 le (0.50 * bhckf230)

FR Y-9C: EDIT-41 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

HC-C

Intraseries

Edit
Target Item
Number
0063
HC-CM10a1B

FRY9C

20080331

99991231

HC-C

Quality

0147

HC-CM10a1B

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0165

HC-CM10a1B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0064

HC-CM10a2B

FRY9C

20080331

99991231

HC-C

Quality

0148

HC-CM10a2B

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0166

HC-CM10a2B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0065

HC-CM10a3aB

FRY9C

20080331

99991231

HC-C

Quality

0149

HC-CM10a3aB

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0167

HC-CM10a3aB

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0066

HCCM10a3b(i)B

FRY9C

20080331

99991231

HC-C

Quality

0150

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0168

HCCM10a3b(i)B
HCCM10a3b(i)B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0067

HCCM10a3b(ii)B

FRY9C

20080331

99991231

HC-C

Quality

0151

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0169

HCCM10a3b(ii)B
HCCM10a3b(ii)B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0068

HC-CM10a4B

FRY9C

20080331

99991231

HC-C

Quality

0152

HC-CM10a4B

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0170

HC-CM10a4B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0069

HC-CM10a5B

SEPTEMBER 2013

MDRM
Edit Test
Number
BHDMF578 If HC-CM10a1B (previous) is not equal to zero or null,
then HC-CM10a1B (current) should not equal zero or
null.
BHDMF578 Sum of HC-C1a1B and HC-C1a2B should be greater than
or equal to HC-CM10a1B.
BHDMF578 If HC-CM11a1B is not equal to zero, then HC-CM10a1B
divided by HC-CM11a1B should be within 60% to 140%.

Alg Edit Test

BHDMF579 If HC-CM10a2B (previous) is not equal to zero or null,
then HC-CM10a2B (current) should not equal zero or
null.
BHDMF579 HC-C1bB should be greater than or equal to HCCM10a2B.
BHDMF579 If HC-CM11a2B is not equal to zero, then HC-CM10a2B
divided by HC-CM11a2B should be within 60% to 140%.

if ((bhdmf579-q2 ne 0) and (bhdmf579-q2 ne null)) then
((bhdmf579-q1 ne 0) and (bhdmf579-q1 ne null))

BHDMF580 If HC-CM10a3aB (previous) is not equal to zero or null,
then HC-CM10a3aB (current) should not equal zero or
null.
BHDMF580 HC-C1c1B should be greater than or equal to HCCM10a3aB.
BHDMF580 If HC-CM11a3aB is not equal to zero, then HC-CM10a3aB
divided by HC-CM11a3aB should be within 60% to 140%.

if ((bhdmf580-q2 ne 0) and (bhdmf580-q2 ne null)) then
((bhdmf580-q1 ne 0) and (bhdmf580-q1 ne null))

BHDMF581 If HC-CM10a3b(i)B (previous) is not equal to zero or null,
then HC-CM10a3b(i)B (current) should not equal zero or
null.
BHDMF581 HC-C1c2aB should be greater than or equal to HCCM10a3b(i)B.
BHDMF581 If HC-CM11a3b(i)B is not equal to zero, then HCCM10a3b(i)B divided by HC-CM11a3b(i)B should be
within 60% to 140%.
BHDMF582 If HC-CM10a3b(ii)B (previous) is not equal to zero or null,
then HC-CM10a3b(ii)B (current) should not equal zero or
null.
BHDMF582 HC-C1c2bB should be greater than or equal to HCCM10a3b(ii)B.
BHDMF582 If HC-CM11a3b(ii)B is not equal to zero, then HCCM10a3b(ii)B divided by HC-CM11a3b(ii)B should be
within 60% to 140%.
BHDMF583 If HC-CM10a4B (previous) is not equal to zero or null,
then HC-CM10a4B (current) should not equal zero or
null.
BHDMF583 HC-C1dB should be greater than or equal to HCCM10a4B.
BHDMF583 If HC-CM11a4B is not equal to zero, then HC-CM10a4B
divided by HC-CM11a4B should be within 60% to 140%.

if ((bhdmf581-q2 ne 0) and (bhdmf581-q2 ne null)) then
((bhdmf581-q1 ne 0) and (bhdmf581-q1 ne null))

BHDMF584 If HC-CM10a5B (previous) is not equal to zero or null,
then HC-CM10a5B (current) should not equal zero or
null.

if ((bhdmf584-q2 ne 0) and (bhdmf584-q2 ne null)) then
((bhdmf584-q1 ne 0) and (bhdmf584-q1 ne null))

if ((bhdmf578-q2 ne 0) and (bhdmf578-q2 ne null)) then
((bhdmf578-q1 ne 0) and (bhdmf578-q1 ne null))
(bhckf158 + bhckf159) ge bhdmf578
if bhdmf590 ne 0 then ((bhdmf578 / bhdmf590) * 100)
ge 60 and ((bhdmf578 / bhdmf590) * 100) le 140

bhdm1420 ge bhdmf579
if bhdmf591 ne 0 then ((bhdmf579 / bhdmf591) * 100)
ge 60 and ((bhdmf579 / bhdmf591) * 100) le 140

bhdm1797 ge bhdmf580
if bhdmf592 ne 0 then ((bhdmf580 / bhdmf592) * 100)
ge 60 and ((bhdmf580 / bhdmf592) * 100) le 140

bhdm5367 ge bhdmf581
if bhdmf593 ne 0 then ((bhdmf581 / bhdmf593) * 100)
ge 60 and ((bhdmf581 / bhdmf593) * 100) le 140
if ((bhdmf582-q2 ne 0) and (bhdmf582-q2 ne null)) then
((bhdmf582-q1 ne 0) and (bhdmf582-q1 ne null))
bhdm5368 ge bhdmf582
if bhdmf594 ne 0 then ((bhdmf582 / bhdmf594) * 100)
ge 60 and ((bhdmf582 / bhdmf594) * 100) le 140
if ((bhdmf583-q2 ne 0) and (bhdmf583-q2 ne null)) then
((bhdmf583-q1 ne 0) and (bhdmf583-q1 ne null))
bhdm1460 ge bhdmf583
if bhdmf595 ne 0 then ((bhdmf583 / bhdmf595) * 100)
ge 60 and ((bhdmf583 / bhdmf595) * 100) le 140

FR Y-9C: EDIT-42 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20110331

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0070

HC-CM10bA

BHCKF585

If HC-CM10bA (previous) is not equal to zero or null, then if ((bhckf585-q2 ne 0) and (bhckf585-q2 ne null)) then
HC-CM10bA (current) should not equal zero or null.
((bhckf585-q1 ne 0) and (bhckf585-q1 ne null))

FRY9C

20080331

99991231

HC-C

Quality

0154

HC-CM10bA

BHCKF585

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0172

HC-CM10bA

BHCKF585

Sum of HC-C4aA and HC-C4bA should be greater than or (bhck1763 + bhck1764) ge bhckf585
equal to HC-CM10bA.
If HC-CM11bA is not equal to zero, then HC-CM10bA
if bhckf597 ne 0 then ((bhckf585 / bhckf597) * 100) ge
divided by HC-CM11bA should be within 60% to 140%.
60 and ((bhckf585 / bhckf597) * 100) le 140

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0071

HC-CM10bB

BHDMF585 If HC-CM10bB (previous) is not equal to zero or null, then if ((bhdmf585-q2 ne 0) and (bhdmf585-q2 ne null)) then
HC-CM10bB (current) should not equal zero or null.
((bhdmf585-q1 ne 0) and (bhdmf585-q1 ne null))

FRY9C

20080331

99991231

HC-C

Quality

0155

HC-CM10bB

BHDMF585 HC-C4B should be greater than or equal to HC-CM10bB.

bhdm1766 ge bhdmf585

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0173

HC-CM10bB

BHDMF585 If HC-CM11bB is not equal to zero, then HC-CM10bB
divided by HC-CM11bB should be within 60% to 140%.

if bhdmf597 ne 0 then ((bhdmf585 / bhdmf597) * 100)
ge 60 and ((bhdmf585 / bhdmf597) * 100) le 140

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0072

HC-CM10c1A

BHCKF586

if ((bhckf586-q2 ne 0) and (bhckf586-q2 ne null)) then
((bhckf586-q1 ne 0) and (bhckf586-q1 ne null))

FRY9C

20080331

99991231

HC-C

Quality

0156

HC-CM10c1A

BHCKF586

FRY9C

20110331

99991231

No
Change
Revised

HC-C

Quality

0174

HC-CM10c1A

BHCKF586

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0073

HC-CM10c1B

if ((bhdmf586-q2 ne 0) and (bhdmf586-q2 ne null)) then
((bhdmf586-q1 ne 0) and (bhdmf586-q1 ne null))

FRY9C

20110331

99991231

Revised

HC-C

Quality

0175

HC-CM10c1B

BHDMF586 If HC-CM10c1B (previous) is not equal to zero or null,
then HC-CM10c1B (current) should not equal zero or
null.
BHDMF586 If HC-CM11c1B is not equal to zero, then HC-CM10c1B
divided by HC-CM11c1B should be within 60% to 140%.

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0074

HC-CM10c2A

BHCKF587

if ((bhckf587-q2 ne 0) and (bhckf587-q2 ne null)) then
((bhckf587-q1 ne 0) and (bhckf587-q1 ne null))

FRY9C

20090331

99991231

Revised

HC-C

Quality

0157

HC-CM10c2A

BHCKF587

FRY9C

20110331

99991231

Revised

HC-C

Quality

0176

HC-CM10c2A

BHCKF587

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0075

HC-CM10c2B

if ((bhdmf587-q2 ne 0) and (bhdmf587-q2 ne null)) then
((bhdmf587-q1 ne 0) and (bhdmf587-q1 ne null))

FRY9C

20110331

99991231

Revised

HC-C

Quality

0177

HC-CM10c2B

BHDMF587 If HC-CM10c2B (previous) is not equal to zero or null,
then HC-CM10c2B (current) should not equal zero or
null.
BHDMF587 If HC-CM11c2B is not equal to zero, then HC-CM10c2B
divided by HC-CM11c2B should be within 60% to 140%.

FRY9C

20110331

99991231

Revised

HC-C

Intraseries

0076

HC-CM10c3A

BHCKK196

if ((bhckk196-q2 ne 0) and (bhckk196-q2 ne null)) then
((bhckk196-q1 ne 0) and (bhckk196-q1 ne null))

SEPTEMBER 2013

Schedule

Edit Type

HC-C

Quality

Edit
Target Item
Number
0153
HC-CM10a5B

HC-C

Quality

0171

HC-CM10a5B

MDRM
Edit Test
Number
BHDMF584 Sum of HC-C1e1B and HC-C1e2B should be greater than
or equal to HC-CM10a5B.
BHDMF584 If HC-CM11a5B is not equal to zero, then HC-CM10a5B
divided by HC-CM11a5B should be within 60% to 140%.

If HC-CM10c1A (previous) is not equal to zero or null,
then HC-CM10c1A (current) should not equal zero or
null.
HC-C6aA should be greater than or equal to HCCM10c1A.
If HC-CM11c1A is not equal to zero, then HC-CM10c1A
divided by HC-CM11c1A should be within 60% to 140%.

If HC-CM10c2A (previous) is not equal to zero or null,
then HC-CM10c2A (current) should not equal zero or
null.
HC-C6bA should be greater than or equal to HCCM10c2A.
If HC-CM11c2A is not equal to zero, then HC-CM10c2A
divided by HC-CM11c2A should be within 60% to 140%.

If HC-CM10c3A (previous) is not equal to zero or null,
then HC-CM10c3A (current) should not equal zero or
null.

Alg Edit Test
(bhckf160 + bhckf161) ge bhdmf584
if bhdmf596 ne 0 then ((bhdmf584 / bhdmf596) * 100)
ge 60 and ((bhdmf584 / bhdmf596) * 100) le 140

bhckb538 ge bhckf586
if bhckf598 ne 0 then ((bhckf586 / bhckf598) * 100) ge
60 and ((bhckf586 / bhckf598) * 100) le 140

if bhdmf598 ne 0 then ((bhdmf586 / bhdmf598) * 100)
ge 60 and ((bhdmf586 / bhdmf598) * 100) le 140

bhckb539 ge bhckf587
if bhckf599 ne 0 then ((bhckf587 / bhckf599) * 100) ge
60 and ((bhckf587 / bhckf599) * 100) le 140

if bhdmf599 ne 0 then ((bhdmf587 / bhdmf599) * 100)
ge 60 and ((bhdmf587 / bhdmf599) * 100) le 140

FR Y-9C: EDIT-43 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Quality

Edit
Target Item
Number
0158
HC-CM10c3A

MDRM
Number
BHCKK196

HC-C

FRY9C

20110331

99991231

Revised

FRY9C

20110331

99991231

FRY9C

20110630

FRY9C

HC-C

Quality

0178

HC-CM10c3A

BHCKK196

Revised

HC-C

Intraseries

0079

HC-CM10c3B

if ((bhdmk196-q2 ne 0) and (bhdmk196-q2 ne null)) then
((bhdmk196-q1 ne 0) and (bhdmk196-q1 ne null))

99991231

Revised

HC-C

Quality

0179

HC-CM10c3B

BHDMK196 If HC-CM10c3B (previous) is not equal to zero or null,
then HC-CM10c3B (current) should not equal zero or
null.
BHDMK196 If HC-CM11c3B is not equal to zero, then HC-CM10c3B
divided by HC-CM11c3B should be within 60% to 140%.

20110331

99991231

Added

HC-C

Quality

0404

HC-CM10c4A

BHCKK208

bhckk207 ge bhckk208

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0408

HC-CM10c4A

BHCKK208

FRY9C

20110331

99991231

Added

HC-C

Quality

0418

HC-CM10c4A

BHCKK208

FRY9C

20110331

99991231

Revised

HC-C

Quality

0159

HC-CM10c4B

BHDMK208 HC-C6B should be greater than or equal to sum of HCbhdm1975 ge (bhdmf586 + bhdmf587 + bhdmk196 +
CM10c1B, HC-CM10c2B, HC-CM10c3B and HC-CM10c4B. bhdmk208)

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0409

HC-CM10c4B

FRY9C

20110331

99991231

Added

HC-C

Quality

0419

HC-CM10c4B

BHDMK208 If HC-CM10c4B (previous) is not equal to zero or null,
then HC-CM10c4B (current) should not equal zero or
null.
BHDMK208 If HC-CM11c4B is not equal to zero, then HC-CM10c4B
divided by HC-CM11c4B should be within 60% to 140%.

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0080

HC-CM10dA

BHCKF589

If HC-CM10dA (previous) is not equal to zero or null, then if ((bhckf589-q2 ne 0) and (bhckf589-q2 ne null)) then
HC-CM10dA (current) should not equal zero or null.
((bhckf589-q1 ne 0) and (bhckf589-q1 ne null))

FRY9C

20100331

99991231

Revised

HC-C

Quality

0160

HC-CM10dA

BHCKF589

FRY9C

20110331

99991231

Revised

HC-C

Quality

0180

HC-CM10dA

BHCKF589

Sum of HC-C2aA, HC-C2bA, HC-C3A, HC-C7A, HC-C9aA,
HC-C9b1A and HC-C9b2A should be greater than or equal
to HC-CM10dA.
If HC-CM11dA is not equal to zero, then HC-CM10dA
divided by HC-CM11dA should be within 60% to 140%.

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0084

HC-CM10dB

BHDMF589 If HC-CM10dB (previous) is not equal to zero or null, then if ((bhdmf589-q2 ne 0) and (bhdmf589-q2 ne null)) then
HC-CM10dB (current) should not equal zero or null.
((bhdmf589-q1 ne 0) and (bhdmf589-q1 ne null))

FRY9C

20100331

99991231

Revised

HC-C

Quality

0161

HC-CM10dB

(bhdm1288 + bhdm1590 + bhdm2081 + bhdmj454 +
bhdm1545 + bhdmj451) ge bhdmf589

FRY9C

20110331

99991231

Revised

HC-C

Quality

0181

HC-CM10dB

BHDMF589 Sum of HC-C2B, HC-C3B, HC-C7B, HC-C9aB, HC-C9b1B,
and HC-C9b2B should be greater than or equal to HCCM10dB.
BHDMF589 If HC-CM11dB is not equal to zero, then HC-CM10dB
divided by HC-CM11dB should be within 60% to 140%.

FRY9C

20080331

99991231

No
Change

HC-D

Intraseries

0126

HC-D11A

FRY9C

20080331

99991231

No
Change

HC-D

Quality

9430

HC-D11A

BHCM3543 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D11A (current)
should not be null.
BHCM3543 HC-D11A should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhcm3543-q1 ne null
bhcm3543 ge 0 or bhcm3543 eq null

SEPTEMBER 2013

Edit Test

Alg Edit Test

HC-C6cA should be greater than or equal to HCCM10c3A.
If HC-CM11c3A is not equal to zero, then HC-CM10c3A
divided by HC-CM11c3A should be within 60% to 140%.

bhckk137 ge bhckk196

HC-C6dA should be greater than or equal to HCCM10c4A.
If HC-CM10c4A (previous) is not equal to zero or null,
then HC-CM10c4A (current) should not equal zero or
null.
If HC-CM11c4A is not equal to zero, then HC-CM10c4A
divided by HC-CM11c4A should be within 60% to 140%.

if bhckk195 ne 0 then ((bhckk196 / bhckk195) * 100) ge
60 and ((bhckk196 / bhckk195) * 100) le 140

if bhdmk195 ne 0 then ((bhdmk196 / bhdmk195) * 100)
ge 60 and ((bhdmk196 / bhdmk195) * 100) le 140

if ((bhckk208-q2 ne 0) and (bhckk208-q2 ne null)) then
((bhckk208-q1 ne 0) and (bhckk208-q1 ne null))
if bhckk209 ne 0 then ((bhckk208 / bhckk209) * 100) ge
60 and ((bhckk208 / bhckk209) * 100) le 140

if ((bhdmk208-q2 ne 0) and (bhdmk208-q2 ne null)) then
((bhdmk208-q1 ne 0) and (bhdmk208-q1 ne null))
if bhdmk209 ne 0 then ((bhdmk208 / bhdmk209) * 100)
ge 60 and ((bhdmk208 / bhdmk209) * 100) le 140

(bhck1292 + bhck1296 + bhck1590 + bhck2081 +
bhckj454 + bhck1545 + bhckj451) ge bhckf589
if bhckf601 ne 0 then ((bhckf589 / bhckf601) * 100) ge
60 and ((bhckf589 / bhckf601) * 100) le 140

if bhdmf601 ne 0 then ((bhdmf589 / bhdmf601) * 100)
ge 60 and ((bhdmf589 / bhdmf601) * 100) le 140

FR Y-9C: EDIT-44 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
0127
HC-D11B

MDRM
Number
BHCK3543

HC-D

FRY9C

20080331

99991231

FRY9C

20090630

99991231

No
Change
Revised

FRY9C

20110331

99991231

FRY9C

20090630

FRY9C

HC-D

Quality

9430

HC-D11B

BHCK3543

HC-C

Intraseries

0085

HC-CM11aA

BHCKF609

If HC-CM11aA (previous) is not equal to zero or null, then if ((bhckf609-q2 ne 0) and (bhckf609-q2 ne null)) then
HC-CM11aA (current) should not equal zero or null.
((bhckf609-q1 ne 0) and (bhckf609-q1 ne null))

Revised

HC-C

Quality

0239

HC-CM11aA

BHCKF609

99991231

Revised

HC-C

Intraseries

0086

HC-CM11a1B

BHDMF590

if bhckf608 ne 0 and bhckf608 ne null then bhckf609 ne
0 and bhckf609 ne null
if ((bhdmf590-q2 ne 0) and (bhdmf590-q2 ne null)) then
((bhdmf590-q1 ne 0) and (bhdmf590-q1 ne null)).

20110331

99991231

Revised

HC-C

Quality

0240

HC-CM11a1B

BHDMF590

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0090

HC-CM11a2B

BHDMF591

FRY9C

20110331

99991231

Revised

HC-C

Quality

0241

HC-CM11a2B

BHDMF591

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0091

HC-CM11a3aB

BHDMF592

FRY9C

20110331

99991231

Revised

HC-C

Quality

0242

HC-CM11a3aB

BHDMF592

FRY9C

20110331

99991231

Revised

HC-C

Quality

0243

BHDMF593

FRY9C

20110331

99991231

Revised

HC-C

Quality

0244

HCCM11a3b(i)B
HCCM11a3b(ii)B

If HC-CM10aA is not equal to zero or null, then HCCM11aA should not equal zero or null.
If HC-CM11a1B (previous) is not equal to zero or null,
then HC-CM11a1B (current) should not equal zero or
null.
If HC-CM10a1B is not equal to zero or null, then HCCM11a1B should not equal zero or null.
If HC-CM11a2B (previous) is not equal to zero or not null,
then HC-CM11a2B (current) should not equal zero or
null.
If HC-CM10a2B is not equal to zero or null, then HCCM11a2B should not equal zero or null.
If HC-CM11a3aB (previous) is not equal to zero or null,
then HC-CM11a3aB (current) should not equal zero or
null.
If HC-CM10a3aB is not equal to zero or null, then HCCM11a3aB should not equal zero or null.
If HC-CM10a3b(i)B is not equal to zero or null, then HCCM11a3b(i)B should not equal zero or null.
If HC-CM10a3b(ii)B is not equal to zero or null, then HCCM11a3b(ii)B should not equal zero or null.

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0092

if ((bhdmf593-q2 ne 0) and (bhdmf593-q2 ne null)) then
((bhdmf593-q1 ne 0) and (bhdmf593-q1 ne null))

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0142

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0143

FRY9C

20110331

99991231

Revised

HC-C

Quality

0245

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0144

FRY9C

20110331

99991231

Revised

HC-C

Quality

0246

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0146

HC-CM11a3biB BHDMF593 If HC-CM11a3biB (previous) is not equal to zero or null,
then HC-CM11a3biB (current) should not equal zero or
null.
HC-CM11a3biiB BHDMF594 If HC-CM11a3biiB (previous) is not equal to zero or null,
then HC-CM11a3biiB (current) should not equal zero or
null.
HC-CM11a4B
BHDMF595 If HC-CM11a4B (previous) is not equal to zero or null,
then HC-CM11a4B (current) should not equal zero or
null.
HC-CM11a4B
BHDMF595 If HC-CM10a4B is not equal to zero or null, then HCCM11a4B should not equal zero or null.
HC-CM11a5B
BHDMF596 If HC-CM11a5B (previous) is not equal to zero or null,
then HC-CM11a5B (current) should not equal zero or
null.
HC-CM11a5B
BHDMF596 If HC-CM10a5B is not equal to zero or null, then HCCM11a5B should not equal zero or null.
HC-CM11bA
BHCKF597 If HC-CM11bA (previous) is not equal to zero or null, then
HC-CM11bA (current) should not equal zero or null.

FRY9C

20110331

99991231

Revised

HC-C

Quality

0247

HC-CM11bA

if bhckf585 ne 0 and bhckf585 ne null then bhckf597 ne
0 and bhckf597 ne null

SEPTEMBER 2013

BHDMF594

BHCKF597

Edit Test

Alg Edit Test

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D11B (current)
should not be null.
HC-D11B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhck3543-q1 ne null
bhck3543 ge 0 or bhck3543 eq null

If HC-CM10bA is not equal to zero or null, then HCCM11bA should not equal zero or null.

if bhdmf578 ne 0 and bhdmf578 ne null then bhdmf590
ne 0 and bhdmf590 ne null
if ((bhdmf591-q2 ne 0) and (bhdmf591-q2 ne null)) then
((bhdmf591-q1 ne 0) and (bhdmf591-q1 ne null)).
if bhdmf579 ne 0 and bhdmf579 ne null then bhdmf591
ne 0 and bhdmf591 ne null
if ((bhdmf592-q2 ne 0) and (bhdmf592-q2 ne null)) then
((bhdmf592-q1 ne 0) and (bhdmf592-q1 ne null))
if bhdmf580 ne 0 and bhdmf580 ne null then bhdmf592
ne 0 and bhdmf592 ne null
if bhdmf581 ne 0 and bhdmf581 ne null then bhdmf593
ne 0 and bhdmf593 ne null
if bhdmf582 ne 0 and bhdmf582 ne null then bhdmf594
ne 0 and bhdmf594 ne null

if ((bhdmf594-q2 ne 0) and (bhdmf594-q2 ne null)) then
((bhdmf594-q1 ne 0) and (bhdmf594-q1 ne null))
if ((bhdmf595-q2 ne 0) and (bhdmf595-q2 ne null)) then
((bhdmf595-q1 ne 0) and (bhdmf595-q1 ne null))
if bhdmf583 ne 0 and bhdmf583 ne null then bhdmf595
ne 0 and bhdmf595 ne null
if ((bhdmf596-q2 ne 0) and (bhdmf596-q2 ne null)) then
((bhdmf596-q1 ne 0) and (bhdmf596-q1 ne null))
if bhdmf584 ne 0 and bhdmf584 ne null then bhdmf596
ne 0 and bhdmf596 ne null
if ((bhckf597-q2 ne 0) and (bhckf597-q2 ne null)) then
((bhckf597-q1 ne 0) and (bhckf597-q1 ne null))

FR Y-9C: EDIT-45 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

Intraseries

Edit
Target Item
Number
0147
HC-CM11bB

MDRM
Edit Test
Alg Edit Test
Number
BHDMF597 If HC-CM11bB (previous) is not equal to zero or null, then if ((bhdmf597-q2 ne 0) and (bhdmf597-q2 ne null)) then
HC-CM11bB (current) should not equal zero or null.
((bhdmf597-q1 ne 0) and (bhdmf597-q1 ne null))

HC-C

FRY9C

20110331

99991231

Revised

HC-C

Quality

0248

HC-CM11bB

Revised

HC-C

Intraseries

0148

HC-CM11c1A

if bhdmf585 ne 0 and bhdmf585 ne null then bhdmf597
ne 0 and bhdmf597 ne null
if ((bhckf598-q2 ne 0) and (bhckf598-q2 ne null)) then
((bhckf598-q1 ne 0) and (bhckf598-q1 ne null))

99991231

Revised

HC-C

Quality

0249

HC-CM11c1A

20090630

99991231

Revised

HC-C

Intraseries

0149

HC-CM11c1B

FRY9C

20110331

99991231

Revised

HC-C

Quality

0250

HC-CM11c1B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0150

HC-CM11c2A

FRY9C

20110331

99991231

Revised

HC-C

Quality

0251

HC-CM11c2A

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0151

HC-CM11c2B

FRY9C

20110331

99991231

Revised

HC-C

Quality

0252

HC-CM11c2B

FRY9C

20110331

99991231

Revised

HC-C

Intraseries

0152

HC-CM11c3A

FRY9C

20110331

99991231

Revised

HC-C

Quality

0253

HC-CM11c3A

FRY9C

20110331

99991231

Revised

HC-C

Intraseries

0153

HC-CM11c3B

FRY9C

20110331

99991231

Revised

HC-C

Quality

0254

HC-CM11c3B

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0410

HC-CM11c4A

FRY9C

20110331

99991231

Added

HC-C

Quality

0420

HC-CM11c4A

FRY9C

20110331

99991231

Added

HC-C

Intraseries

0411

HC-CM11c4B

FRY9C

20110331

99991231

Added

HC-C

Quality

0421

HC-CM11c4B

FRY9C

20090630

99991231

Revised

HC-C

Intraseries

0154

HC-CM11dA

BHDMF597 If HC-CM10bB is not equal to zero or null, then HCCM11bB should not equal zero or null.
BHCKF598 If HC-CM11c1A (previous) is not equal to zero or null,
then HC-CM11c1A (current) should not equal zero or
null.
BHCKF598 If HC-CM10c1A is not equal to zero or null, then HCCM11c1A should not equal zero or null.
BHDMF598 If HC-CM11c1B (previous) is not equal to zero or null,
then HC-CM11c1B (current) should not equal zero or
null.
BHDMF598 If HC-CM10c1B is not equal to zero or null, then HCCM11c1B should not equal zero or null.
BHCKF599 If HC-CM11c2A (previous) is not equal to zero or null,
then HC-CM11c2A (current) should not equal zero or
null.
BHCKF599 If HC-CM10c2A is not equal to zero or null, then HCCM11c2A should not equal zero or null.
BHDMF599 If HC-CM11c2B (previous) is not equal to zero or null,
then HC-CM11c2B (current) should not equal zero or
null.
BHDMF599 If HC-CM10c2B is not equal to zero or null, then HCCM11c2B should not equal zero or null.
BHCKK195 If HC-CM11c3A (previous) is not equal to zero or null,
then HC-CM11c3A (current) should not equal zero or
null.
BHCKK195 If HC-CM10c3A is not equal to zero or null, then HCCM11c3A should not equal zero or null.
BHDMK195 If HC-CM11c3B (previous) is not equal to zero or null,
then HC-CM11c3B (current) should not equal zero or
null.
BHDMK195 If HC-CM10c3B is not equal to zero or null, then HCCM11c3B should not equal zero or null.
BHCKK209 If HC-CM11c4A (previous) is not equal to zero or null,
then HC-CM11c4A (current) should not equal zero or
null.
BHCKK209 If HC-CM10c4A is not equal to zero or null, then HCCM11c4A should not equal zero or null.
BHDMK209 If HC-CM11c4B (previous) is not equal to zero or null,
then HC-CM11c4B (current) should not equal zero or
null.
BHDMK209 If HC-CM10c4B is not equal to zero or null, then HCCM11c4B should not equal zero or null.
BHCKF601 If HC-CM11dA (previous) is not equal to zero or null, then
HC-CM11dA (current) should not equal zero or null.

FRY9C

20090630

99991231

FRY9C

20110331

FRY9C

FRY9C

20110331

99991231

Revised

HC-C

Quality

0255

HC-CM11dA

BHCKF601

if bhckf589 ne 0 and bhckf589 ne null then bhckf601 ne
0 and bhckf601 ne null

SEPTEMBER 2013

If HC-CM10dA is not equal to zero or null, then HCCM11dA should not equal zero or null.

if bhckf586 ne 0 and bhckf586 ne null then bhckf598 ne
0 and bhckf598 ne null
if ((bhdmf598-q2 ne 0) and (bhdmf598-q2 ne null)) then
((bhdmf598-q1 ne 0) and (bhdmf598-q1 ne null))
if bhdmf586 ne 0 and bhdmf586 ne null then bhdmf598
ne 0 and bhdmf598 ne null
if ((bhckf599-q2 ne 0) and (bhckf599-q2 ne null)) then
((bhckf599-q1 ne 0) and (bhckf599-q1 ne null))
if bhckf587 ne 0 and bhckf587 ne null then bhckf599 ne
0 and bhckf599 ne null
if ((bhdmf599-q2 ne 0) and (bhdmf599-q2 ne null)) then
((bhdmf599-q1 ne 0) and (bhdmf599-q1 ne null))
if bhdmf587 ne 0 and bhdmf587 ne null then bhdmf599
ne 0 and bhdmf599 ne null
if ((bhckk195-q2 ne 0) and (bhckk195-q2 ne null)) then
((bhckk195-q1 ne 0) and (bhckk195-q1 ne null))
if bhckk196 ne 0 and bhckk196 ne null then bhckk195 ne
0 and bhckk195 ne null
if ((bhdmk195-q2 ne 0) and (bhdmk195-q2 ne null)) then
((bhdmk195-q1 ne 0) and (bhdmk195-q1 ne null))
if bhdmk196 ne 0 and bhdmk196 ne null then bhdmk195
ne 0 and bhdmk195 ne null
if ((bhckk209-q2 ne 0) and (bhckk209-q2 ne null)) then
((bhckk209-q1 ne 0) and (bhckk209-q1 ne null))
if bhckk208 ne 0 and bhckk208 ne null then bhckk209 ne
0 and bhckk209 ne null
if ((bhdmk209-q2 ne 0) and (bhdmk209-q2 ne null)) then
((bhdmk209-q1 ne 0) and (bhdmk209-q1 ne null))
if bhdmk208 ne 0 and bhdmk208 ne null then bhdmk209
ne 0 and bhdmk209 ne null
if ((bhckf601-q2 ne 0) and (bhckf601-q2 ne null)) then
((bhckf601-q1 ne 0) and (bhckf601-q1 ne null))

FR Y-9C: EDIT-46 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

Intraseries

Edit
Target Item
Number
0155
HC-CM11dB

MDRM
Edit Test
Alg Edit Test
Number
BHDMF601 If HC-CM11dB (previous) is not equal to zero or null, then if ((bhdmf601-q2 ne 0) and (bhdmf601-q2 ne null)) then
HC-CM11dB (current) should not equal zero or null.
((bhdmf601-q1 ne 0) and (bhdmf601-q1 ne null))

HC-C

FRY9C

20110331

99991231

Revised

HC-C

Quality

0256

HC-CM11dB

No
Change

HC-D

Intraseries

6030

HC-D1A

No
Change
No
Change

HC-D

Quality

9430

HC-D1A

BHDMF601 If HC-CM10dB is not equal to zero or null, then HCCM11dB should not equal zero or null.
BHCM3531 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D1A (current)
should not be null.
BHCM3531 HC-D1A should not be negative.

if bhdmf589 ne 0 and bhdmf589 ne null then bhdmf601
ne 0 and bhdmf601 ne null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhcm3531-q1 ne null
bhcm3531 ge 0 or bhcm3531 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-D

Intraseries

0093

HC-D1B

BHCK3531

No
Change
No
Change

HC-D

Quality

9430

HC-D1B

BHCK3531

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D1B (current)
should not be null.
HC-D1B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhck3531-q1 ne null
bhck3531 ge 0 or bhck3531 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-D

Intraseries

0094

HC-D2A

No
Change
No
Change

HC-D

Quality

9430

HC-D2A

BHCM3532 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D2A (current)
should not be null.
BHCM3532 HC-D2A should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhcm3532-q1 ne null
bhcm3532 ge 0 or bhcm3532 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-D

Intraseries

0095

HC-D2B

BHCK3532

No
Change
No
Change

HC-D

Quality

9430

HC-D2B

BHCK3532

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D2B (current)
should not be null.
HC-D2B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhck3532-q1 ne null
bhck3532 ge 0 or bhck3532 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-D

Intraseries

0096

HC-D3A

No
Change
No
Change

HC-D

Quality

9430

HC-D3A

BHCM3533 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D3A (current)
should not be null.
BHCM3533 HC-D3A should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhcm3533-q1 ne null
bhcm3533 ge 0 or bhcm3533 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-D

Intraseries

0097

HC-D3B

BHCK3533

HC-D

Quality

9430

HC-D3B

BHCK3533

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhck3533-q1 ne null
bhck3533 ge 0 or bhck3533 eq null

99991231

No
Change
Revised

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D3B (current)
should not be null.
HC-D3B should not be negative.

FRY9C

20080331

99991231

FRY9C

20090630

HC-D

Intraseries

0098

HC-D4aA

BHCKG379

20090630
20090630

99991231
99991231

Revised
Revised

HC-D
HC-D

Quality
Intraseries

9430
0099

HC-D4aA
HC-D4aB

FRY9C

20090630

99991231

Revised

HC-D

Quality

9430

HC-D4aB

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4aA (current)
should not be null.
BHCKG379 HC-D4aA should not be negative.
BHDMG379 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4aB (current)
should not be null.
BHDMG379 HC-D4aB should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg379-q1 ne null
bhckg379 ge 0 or bhckg379 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg379-q1 ne null
bhdmg379 ge 0 or bhdmg379 eq null

FRY9C
FRY9C

FRY9C

20090630

99991231

Revised

HC-D

Intraseries

0100

HC-D4bA

BHCKG380

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Revised
Revised

HC-D
HC-D

Quality
Intraseries

9430
0101

HC-D4bA
HC-D4bB

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg380-q1 ne null
bhckg380 ge 0 or bhckg380 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg380-q1 ne null

SEPTEMBER 2013

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4bA (current)
should not be null.
BHCKG380 HC-D4bA should not be negative.
BHDMG380 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4bB (current)
should not be null.

FR Y-9C: EDIT-47 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

MDRM
Edit Test
Number
BHDMG380 HC-D4bB should not be negative.

Alg Edit Test

Quality

Edit
Target Item
Number
9430
HC-D4bB

HC-D

FRY9C

20090630

99991231

Revised

HC-D

Intraseries

0102

HC-D4cA

BHCKG381

Revised
Revised

HC-D
HC-D

Quality
Intraseries

9430
0103

HC-D4cA
HC-D4cB

99991231

Revised

HC-D

Quality

9430

HC-D4cB

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4cA (current)
should not be null.
BHCKG381 HC-D4cA should not be negative.
BHDMG381 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4cB (current)
should not be null.
BHDMG381 HC-D4cB should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg381-q1 ne null
bhckg381 ge 0 or bhckg381 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg381-q1 ne null
bhdmg381 ge 0 or bhdmg381 eq null

FRY9C
FRY9C

20090630
20090630

99991231
99991231

FRY9C

20090630

FRY9C

20110331

99991231

Revised

HC-D

Intraseries

0285

HC-D4dA

BHCKK197

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Revised
Revised

HC-D
HC-D

Quality
Intraseries

9430
0286

HC-D4dA
HC-D4dB

BHCKK197
BHDMK197

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Revised
Added

HC-D
HC-D

Quality
Intraseries

9430
0412

HC-D4dB
HC-D4eA

BHDMK197
BHCKK198

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0413

HC-D4eA
HC-D4eB

BHCKK198
BHDMK198

FRY9C
FRY9C

20110331
20090630

99991231
99991231

Added
Revised

HC-D
HC-D

Quality
Intraseries

9430
0104

HC-D4eB
HC-D5a1A

BHDMK198
BHCKG383

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Revised
Revised

HC-D
HC-D

Quality
Intraseries

9430
0105

HC-D5a1A
HC-D5a1B

BHCKG383
BHDMG383

FRY9C

20090630

99991231

Revised

HC-D

Quality

9430

HC-D5a1B

BHDMG383

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4dA (current)
should not be null.
HC-D4dA should not be negative.
If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4dB (current)
should not be null.
HC-D4dB should not be negative.
If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4eA (current)
should not be null.
HC-D4eA should not be negative.
If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D4eB (current)
should not be null.
HC-D4eB should not be negative.
If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5a1A (current)
should not be null.
HC-D5a1A should not be negative.
If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5a1B (current)
should not be null.
HC-D5a1B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckk197-q1 ne null
bhckk197 ge 0 or bhckk197 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmk197-q1 ne null
bhdmk197 ge 0 or bhdmk197 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckk198-q1 ne null
bhckk198 ge 0 or bhckk198 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmk198-q1 ne null
bhdmk198 ge 0 or bhdmk198 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg383-q1 ne null
bhckg383 ge 0 or bhckg383 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg383-q1 ne null
bhdmg383 ge 0 or bhdmg383 eq null

FRY9C

20090630

99991231

Added

HC-D

Intraseries

0289

HC-D5a2A

BHCKG384

FRY9C
FRY9C

20090630
20110630

99991231
99991231

Added
Revised

HC-D
HC-D

Quality
Intraseries

9430
0290

HC-D5a2A
HC-D5a2B

FRY9C

20090630

99991231

Added

HC-D

Quality

9430

HC-D5a2B

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5a2A (current)
should not be null.
BHCKG384 HC-D5a2A should not be negative.
BHDMG384 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5a2B (current)
should not be null.
BHDMG384 HC-D5a2B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg384-q1 ne null
bhckg384 ge 0 or bhckg384 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg384-q1 ne null
bhdmg384 ge 0 or bhdmg384 eq null

FRY9C

20090630

99991231

Added

HC-D

Intraseries

0291

HC-D5a3A

BHCKG385

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0292

HC-D5a3A
HC-D5a3B

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg385-q1 ne null
bhckg385 ge 0 or bhckg385 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg385-q1 ne null

SEPTEMBER 2013

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5a3A (current)
should not be null.
BHCKG385 HC-D5a3A should not be negative.
BHDMG385 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5a3B (current)
should not be null.

bhdmg380 ge 0 or bhdmg380 eq null

FR Y-9C: EDIT-48 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

MDRM
Edit Test
Number
BHDMG385 HC-D5a3B should not be negative.

Alg Edit Test

Quality

Edit
Target Item
Number
9430
HC-D5a3B

HC-D

FRY9C

20090630

99991231

Revised

HC-D

Quality

0201

HC-D5bA

BHCKG386

Added

HC-D

Intraseries

0294

HC-D5bA

99991231
99991231

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0295

HC-D5bA
HC-D5bB

20090630

99991231

Added

HC-D

Quality

9430

HC-D5bB

HC-D5bA should be greater than or equal to the sum of
HC-DM5a through HC-DM5f.
BHCKG386 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5bA (current)
should not be null.
BHCKG386 HC-D5bA should not be negative.
BHDMG386 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D5bB (current)
should not be null.
BHDMG386 HC-D5bB should not be negative.

bhckg386 ge (bhckf643 + bhckf644 + bhckf645 +
bhckf646 + bhckf647 + bhckf648)
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg386-q1 ne null
bhckg386 ge 0 or bhckg386 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg386-q1 ne null
bhdmg386 ge 0 or bhdmg386 eq null

FRY9C

20090630

99991231

FRY9C
FRY9C

20090630
20090630

FRY9C
FRY9C

20080331

99991231

No
Change

HC-D

Intraseries

0106

HC-D6aA

BHCKF610

FRY9C

20110331

99991231

Revised

HC-D

Quality

0183

HC-D6aA

BHCKF610

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6aA (current)
should not be null.
If HC-DM1aA is not equal to zero, then HC-D6aA divided
by HC-DM1aA should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckf610-q1 ne null
if bhckf790 ne 0 then ((bhckf610 / bhckf790) * 100) ge
60 and ((bhckf610 / bhckf790) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6aA

BHCKF610

HC-D6aA should not be negative.

bhckf610 ge 0 or bhckf610 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0107

HC-D6a1B

FRY9C

20110331

99991231

Revised

HC-D

Quality

0184

HC-D6a1B

BHDMF604 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a1B (current)
should not be null.
BHDMF604 If HC-DM1a1B is not equal to zero, then HC-D6a1B
divided by HC-DM1a1B should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf604-q1 ne null
if bhdmf625 ne 0 then ((bhdmf604 / bhdmf625) * 100)
ge 60 and ((bhdmf604 / bhdmf625) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6a1B

BHDMF604 HC-D6a1B should not be negative.

bhdmf604 ge 0 or bhdmf604 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0108

HC-D6a2B

FRY9C

20110331

99991231

Revised

HC-D

Quality

0185

HC-D6a2B

BHDMF605 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a2B (current)
should not be null.
BHDMF605 If HC-DM1a2B is not equal to zero, then HC-D6a2B
divided by HC-DM1a2B should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf605-q1 ne null
if bhdmf626 ne 0 then ((bhdmf605 / bhdmf626) * 100)
ge 60 and ((bhdmf605 / bhdmf626) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6a2B

BHDMF605 HC-D6a2B should not be negative.

bhdmf605 ge 0 or bhdmf605 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0109

HC-D6a3aB

FRY9C

20110331

99991231

Revised

HC-D

Quality

0186

HC-D6a3aB

BHDMF606 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a3aB (current)
should not be null.
BHDMF606 If HC-DM1a3aB is not equal to zero, then HC-D6a3aB
divided by HC-DM1a3aB should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf606-q1 ne null
if bhdmf627 ne 0 then ((bhdmf606 / bhdmf627) * 100)
ge 60 and ((bhdmf606 / bhdmf627) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6a3aB

BHDMF606 HC-D6a3aB should not be negative.

bhdmf606 ge 0 or bhdmf606 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0110

HC-D6a3b(i)B

FRY9C

20110331

99991231

Revised

HC-D

Quality

0187

HC-D6a3b(i)B

BHDMF607 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a3b(i)B (current)
should not be null.
BHDMF607 If HC-DM1a3b(i)B is not equal to zero, then HC-D6a3b(i)B
divided by HC-DM1a3b(i)B should be within 60% to
140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf607-q1 ne null
if bhdmf628 ne 0 then ((bhdmf607 / bhdmf628) * 100)
ge 60 and ((bhdmf607 / bhdmf628) * 100) le 140

SEPTEMBER 2013

bhdmg385 ge 0 or bhdmg385 eq null

FR Y-9C: EDIT-49 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HC-D

FRY9C

20080331

FRY9C

20110331

99991231

Revised

HC-D

Quality

0188

HC-D6a3b(ii)B

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6a3b(ii)B

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0112

HC-D6a4B

FRY9C

20110331

99991231

Revised

HC-D

Quality

0189

HC-D6a4B

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6a4B

BHDMF612 HC-D6a4B should not be negative.

bhdmf612 ge 0 or bhdmf612 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0113

HC-D6a5B

FRY9C

20110331

99991231

Revised

HC-D

Quality

0190

HC-D6a5B

BHDMF613 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a5B (current)
should not be null.
BHDMF613 If HC-DM1a5B is not equal to zero, then HC-D6a5B
divided by HC-DM1a5B should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf613-q1 ne null
if bhdmf631 ne 0 then ((bhdmf613 / bhdmf631) * 100)
ge 60 and ((bhdmf613 / bhdmf631) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6a5B

BHDMF613 HC-D6a5B should not be negative.

bhdmf613 ge 0 or bhdmf613 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0114

HC-D6bA

BHCKF614

FRY9C

20110331

99991231

Revised

HC-D

Quality

0191

HC-D6bA

BHCKF614

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6bA (current)
should not be null.
If HC-DM1bA is not equal to zero, then HC-D6bA divided
by HC-DM1bA should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckf614-q1 ne null
if bhckf632 ne 0 then ((bhckf614 / bhckf632) * 100) ge
60 and ((bhckf614 / bhckf632) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6bA

BHCKF614

HC-D6bA should not be negative.

bhckf614 ge 0 or bhckf614 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0115

HC-D6bB

FRY9C

20110331

99991231

Revised

HC-D

Quality

0192

HC-D6bB

BHDMF614 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6bB (current)
should not be null.
BHDMF614 If HC-DM1bB is not equal to zero, then HC-D6bB divided
by HC-DM1bB should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf614-q1 ne null
if bhdmf632 ne 0 then ((bhdmf614 / bhdmf632) * 100)
ge 60 and ((bhdmf614 / bhdmf632) * 100) le 140

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6bB

BHDMF614 HC-D6bB should not be negative.

bhdmf614 ge 0 or bhdmf614 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0116

HC-D6c1A

BHCKF615

FRY9C

20110331

99991231

Revised

HC-D

Quality

0193

HC-D6c1A

BHCKF615

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c1A (current)
should not be null.
If HC-DM1c1A is not equal to zero, then HC-D6c1A
divided by HC-DM1c1A should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckf615-q1 ne null
if bhckf633 ne 0 then ((bhckf615 / bhckf633) * 100) ge
60 and ((bhckf615 / bhckf633) * 100) le 140

FRY9C

20080331

99991231

No
Change

HC-D

Quality

9430

HC-D6c1A

BHCKF615

HC-D6c1A should not be negative.

bhckf615 ge 0 or bhckf615 eq null

SEPTEMBER 2013

MDRM
Edit Test
Number
BHDMF607 HC-D6a3b(i)B should not be negative.

Alg Edit Test

Quality

Edit
Target Item
Number
9430
HC-D6a3b(i)B

HC-D

Intraseries

0111

HC-D6a3b(ii)B

BHDMF611 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a3b(ii)B
(current) should not be null.
BHDMF611 If HC-DM1a3b(ii)B is not equal to zero, then HCD6a3b(ii)B divided by HC-DM1a3b(ii)B should be within
60% to 140%.
BHDMF611 HC-D6a3b(ii)B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf611-q1 ne null
if bhdmf629 ne 0 then ((bhdmf611 / bhdmf629) * 100)
ge 60 and ((bhdmf611 / bhdmf629) * 100) le 140

BHDMF612 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6a4B (current)
should not be null.
BHDMF612 If HC-DM1a4B is not equal to zero, then HC-D6a4B
divided by HC-DM1a4B should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf612-q1 ne null
if bhdmf630 ne 0 then ((bhdmf612 / bhdmf630) * 100)
ge 60 and ((bhdmf612 / bhdmf630) * 100) le 140

bhdmf607 ge 0 or bhdmf607 eq null

bhdmf611 ge 0 or bhdmf611 eq null

FR Y-9C: EDIT-50 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-D

Intraseries

Edit
Target Item
Number
0117
HC-D6c1B

MDRM
Edit Test
Number
BHDMF615 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c1B (current)
should not be null.
BHDMF615 If HC-DM1c1B is not equal to zero, then HC-D6c1B
divided by HC-DM1c1B should be within 60% to 140%.

Alg Edit Test

FRY9C

20110331

99991231

Revised

HC-D

Quality

0194

HC-D6c1B

FRY9C

20080331

99991231

HC-D

Quality

9430

FRY9C

20080331

99991231

No
Change
No
Change

HC-D6c1B

BHDMF615 HC-D6c1B should not be negative.

bhdmf615 ge 0 or bhdmf615 eq null

HC-D

Intraseries

0118

HC-D6c2A

BHCKF616

Quality

0195

HC-D6c2A

BHCKF616

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c2A (current)
should not be null.
If HC-DM1c2A is not equal to zero, then HC-D6c2A
divided by HC-DM1c2A should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckf616-q1 ne null
if bhckf634 ne 0 then ((bhckf616 / bhckf634) * 100) ge
60 and ((bhckf616 / bhckf634) * 100) le 140

FRY9C

20110331

99991231

Revised

HC-D

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Quality

9430

HC-D6c2A

BHCKF616

HC-D6c2A should not be negative.

bhckf616 ge 0 or bhckf616 eq null

HC-D

Intraseries

0119

HC-D6c2B

Revised

HC-D

Quality

0196

HC-D6c2B

BHDMF616 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c2B (current)
should not be null.
BHDMF616 If HC-DM1c2B is not equal to zero, then HC-D6c2B
divided by HC-DM1c2B should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf616-q1 ne null
if bhdmf634 ne 0 then ((bhdmf616 / bhdmf634) * 100)
ge 60 and ((bhdmf616 / bhdmf634) * 100) le 140

FRY9C

20110331

99991231

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D6c2B

BHDMF616 HC-D6c2B should not be negative.

bhdmf616 ge 0 or bhdmf616 eq null

99991231

No
Change
Revised

FRY9C

20110331

HC-D

Intraseries

0120

HC-D6c3A

BHCKK199

20110331

99991231

Revised

HC-D

Quality

0197

HC-D6c3A

BHCKK199

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c3A (current)
should not be null.
If HC-DM1c3A is not equal to zero, then HC-D6c3A
divided by HC-DM1c3A should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckk199-q1 ne null
if bhckk200 ne 0 then ((bhckk199 / bhckk200) * 100) ge
60 and ((bhckk199 / bhckk200) * 100) le 140

FRY9C

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Revised
Revised

HC-D
HC-D

Quality
Intraseries

9430
0121

HC-D6c3A
HC-D6c3B

FRY9C

20110331

99991231

Revised

HC-D

Quality

0198

HC-D6c3B

BHCKK199 HC-D6c3A should not be negative.
BHDMK199 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c3B (current)
should not be null.
BHDMK199 If HC-DM1c3B is not equal to zero, then HC-D6c3B
divided by HC-DM1c3B should be within 60% to 140%.

bhckk199 ge 0 or bhckk199 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmk199-q1 ne null
if bhdmk200 ne 0 then ((bhdmk199 / bhdmk200) * 100)
ge 60 and ((bhdmk199 / bhdmk200) * 100) le 140

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Revised
Added

HC-D
HC-D

Quality
Intraseries

9430
0414

HC-D6c3B
HC-D6c4A

FRY9C

20110331

99991231

Added

HC-D

Quality

0422

HC-D6c4A

BHDMK199 HC-D6c3B should not be negative.
BHCKK210 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c4A (current)
should not be null.
BHCKK210 If HC-DM1c4A is not equal to zero, then HC-D6c4A
divided by HC-DM1c4A should be within 60% to 140%.

bhdmk199 ge 0 or bhdmk199 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckk210-q1 ne null
if bhckk211 ne 0 then ((bhckk210 / bhckk211) * 100) ge
60 and ((bhckk210 / bhckk211) * 100) le 140

FRY9C
FRY9C

20110331
20110331

99991231
99991231

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0415

HC-D6c4A
HC-D6c4B

FRY9C

20110331

99991231

Added

HC-D

Quality

0424

HC-D6c4B

BHCKK210 HC-D6c4A should not be negative.
BHDMK210 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6c4B (current)
should not be null.
BHDMK210 If HC-DM1c4B is not equal to zero, then HC-D6c4B
divided by HC-DM1c4B should be within 60% to 140%.

bhckk210 ge 0 or bhckk210 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmk210-q1 ne null
if bhdmk211 ne 0 then ((bhdmk210 / bhdmk211) * 100)
ge 60 and ((bhdmk210 / bhdmk211) * 100) le 140

FRY9C

20110331

99991231

Added

HC-D

Quality

9430

HC-D6c4B

BHDMK210 HC-D6c4B should not be negative.

bhdmk210 ge 0 or bhdmk210 eq null

SEPTEMBER 2013

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf615-q1 ne null
if bhdmf633 ne 0 then ((bhdmf615 / bhdmf633) * 100)
ge 60 and ((bhdmf615 / bhdmf633) * 100) le 140

FR Y-9C: EDIT-51 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
0122
HC-D6dA

MDRM
Number
BHCKF618

HC-D

FRY9C

20110331

99991231

Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

FRY9C

HC-D

Quality

0199

HC-D6dA

BHCKF618

No
Change
No
Change

HC-D

Quality

9430

HC-D6dA

BHCKF618

HC-D

Intraseries

0123

HC-D6dB

99991231

Revised

HC-D

Quality

0200

HC-D6dB

BHDMF618 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6dB (current)
should not be null.
BHDMF618 If HC-DM1dB is not equal to zero, then HC-D6dB divided
by HC-DM1dB should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf618-q1 ne null
if bhdmf636 ne 0 then ((bhdmf618 / bhdmf636) * 100)
ge 60 and ((bhdmf618 / bhdmf636) * 100) le 140

20080331

99991231

HC-D

Quality

9430

HC-D6dB

BHDMF618 HC-D6dB should not be negative.

bhdmf618 ge 0 or bhdmf618 eq null

FRY9C

20080331

99991231

No
Change
No
Change

HC-D

Intraseries

0124

HC-D9A

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D9A

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhcm3541-q1 ne null
bhcm3541 ge 0 or bhcm3541 eq null

FRY9C

20080331

99991231

No
Change
No
Change

BHCM3541 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D9A (current)
should not be null.
BHCM3541 HC-D9A should not be negative.

HC-D

Intraseries

0125

HC-D9B

BHCK3541

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D9B

BHCK3541

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhck3541-q1 ne null
bhck3541 ge 0 or bhck3541 eq null

FRY9C

20080331

99991231

No
Change
No
Change

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D9B (current)
should not be null.
HC-D9B should not be negative.

HC-D

Intraseries

0128

HC-D12A

BHCT3545

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D12A

BHCT3545

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhct3545-q1 ne null
bhct3545 ge 0 or bhct3545 eq null

FRY9C

20080331

99991231

No
Change
No
Change

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D12A (current)
should not be null.
HC-D12A should not be negative.

HC-D

Intraseries

0129

HC-D12B

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D12B

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdm3545-q1 ne null
bhdm3545 ge 0 or bhdm3545 eq null

FRY9C

20090331

99991231

No
Change
Added

BHDM3545 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D12B (current)
should not be null.
BHDM3545 HC-D12B should not be negative.

HC-D

Intraseries

6041

HC-D13a1A

BHCKG209

FRY9C
FRY9C

20090331
20090331

99991231
99991231

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0164

HC-D13a1A
HC-D13a1B

FRY9C

20090331

99991231

Added

HC-D

Quality

9430

HC-D13a1B

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13a1A (current)
should not be null.
BHCKG209 HC-D13a1A should not be negative.
BHDMG209 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13a1B (current)
should not be null.
BHDMG209 HC-D13a1B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg209-q1 ne null
bhckg209 ge 0 or bhckg209 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg209-q1 ne null
bhdmg209 ge 0 or bhdmg209 eq null

FRY9C

20090331

99991231

Added

HC-D

Intraseries

6042

HC-D13a2A

BHCKG210

FRY9C
FRY9C

20090331
20090331

99991231
99991231

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0165

HC-D13a2A
HC-D13a2B

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg210-q1 ne null
bhckg210 ge 0 or bhckg210 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg210-q1 ne null

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D6dA (current)
should not be null.
If HC-DM1dA is not equal to zero, then HC-D6dA divided
by HC-DM1dA should be within 60% to 140%.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckf618-q1 ne null
if bhckf636 ne 0 then ((bhckf618 / bhckf636) * 100) ge
60 and ((bhckf618 / bhckf636) * 100) le 140

HC-D6dA should not be negative.

bhckf618 ge 0 or bhckf618 eq null

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13a2A (current)
should not be null.
BHCKG210 HC-D13a2A should not be negative.
BHDMG210 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13a2B (current)
should not be null.

FR Y-9C: EDIT-52 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090331

MDRM
Edit Test
Number
BHDMG210 HC-D13a2B should not be negative.

Alg Edit Test

Quality

Edit
Target Item
Number
9430
HC-D13a2B

HC-D

FRY9C

20090331

99991231

Added

HC-D

Intraseries

6043

HC-D13a3A

BHCKG211

Added
Added

HC-D
HC-D

Quality
Intraseries

9430
0166

HC-D13a3A
HC-D13a3B

99991231

Added

HC-D

Quality

9430

HC-D13a3B

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13a3A (current)
should not be null.
BHCKG211 HC-D13a3A should not be negative.
BHDMG211 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13a3B (current)
should not be null.
BHDMG211 HC-D13a3B should not be negative.

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckg211-q1 ne null
bhckg211 ge 0 or bhckg211 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmg211-q1 ne null
bhdmg211 ge 0 or bhdmg211 eq null

FRY9C
FRY9C

20090331
20090331

99991231
99991231

FRY9C

20090331

FRY9C

20080331

99991231

No
Change

HC-D

Intraseries

0131

HC-D13bA

BHCKF624

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D13bA

BHCKF624

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhckf624-q1 ne null
bhckf624 ge 0 or bhckf624 eq null

FRY9C

20080331

99991231

No
Change
No
Change

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13bA (current)
should not be null.
HC-D13bA should not be negative.

HC-D

Intraseries

0132

HC-D13bB

FRY9C
FRY9C

20090331
20080331

99991231
99991231

Revised
No
Change

HC-D
HC-D

Quality
Intraseries

9430
0133

HC-D13bB
HC-D14A

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D14A

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdmf624-q1 ne null
bhdmf624 ge 0 or bhdmf624 eq null
if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhck3547-q1 ne null
bhck3547 ge 0 or bhck3547 eq null

FRY9C

20080331

99991231

No
Change
No
Change

BHDMF624 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D13bB (current)
should not be null.
BHDMF624 HC-D13bB should not be negative.
BHCK3547 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D14A (current)
should not be null.
BHCK3547 HC-D14A should not be negative.

HC-D

Intraseries

0134

HC-D14B

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D14B

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdm3547-q1 ne null
bhdm3547 ge 0 or bhdm3547 eq null

FRY9C

20080331

99991231

No
Change
No
Change

BHDM3547 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D14B (current)
should not be null.
BHDM3547 HC-D14B should not be negative.

HC-D

Intraseries

0135

HC-D15A

BHCT3548

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D15A

BHCT3548

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhct3548-q1 ne null
bhct3548 ge 0 or bhct3548 eq null

FRY9C

20080331

99991231

No
Change
No
Change

If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D15A (current)
should not be null.
HC-D15A should not be negative.

HC-D

Intraseries

0136

HC-D15B

FRY9C

20080331

99991231

HC-D

Quality

9430

HC-D15B

if (bhck3401-q2 ge 2000 or bhck3401-q3 ge 2000 or
bhck3401-q4 ge 2000 or bhck3401-q5 ge 2000) then
bhdm3548-q1 ne null
bhdm3548 ge 0 or bhdm3548 eq null

FRY9C

20080331

99991231

HC-D

Quality

0257

HC-DM1aA

BHCKF790

if bhckf610 ne 0 then bhckf790 ne 0

FRY9C

20080331

99991231

HC-D

Quality

0258

HC-DM1a1B

BHDMF625

FRY9C

20080331

99991231

HC-D

Quality

0259

HC-DM1a2B

BHDMF626

FRY9C

20080331

99991231

HC-D

Quality

0260

HC-DM1a3aB

BHDMF627

FRY9C

20080331

99991231

HC-D

Quality

0261

HC-DM1a3b(i)B BHDMF628

FRY9C

20080331

99991231

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

BHDM3548 If HC-K4a is greater than or equal to $2 million in any of
the four preceding quarters, then HC-D15B (current)
should not be null.
BHDM3548 HC-D15B should not be negative.

HC-D

Quality

0262

HC-DM1a3b(ii)B BHDMF629

SEPTEMBER 2013

If HC-D6aA is not equal to zero, then HC-DM1aA should
not equal zero.
If HC-D6a1B is not equal to zero, then HC-DM1a1B
should not equal zero.
If HC-D6a2B is not equal to zero, then HC-DM1a2B
should not equal zero.
If HC-D6a3aB is not equal to zero, then HC-DM1a3aB
should not equal zero.
If HC-D6a3b(i)B is not equal to zero, then HC-DM1a3b(i)B
should not equal zero.
If HC-D6a3b(ii)B is not equal to zero, then HCDM1a3b(ii)B should not equal zero.

bhdmg210 ge 0 or bhdmg210 eq null

if bhdmf604 ne 0 then bhdmf625 ne 0
if bhdmf605 ne 0 then bhdmf626 ne 0
if bhdmf606 ne 0 then bhdmf627 ne 0
if bhdmf607 ne 0 then bhdmf628 ne 0
if bhdmf611 ne 0 then bhdmf629 ne 0

FR Y-9C: EDIT-53 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20120930

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Revised

FRY9C

20080331

99991231

FRY9C

20120930

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

No
Change
Revised

FRY9C

20110331

99991231

Revised

HC-D

Quality

0272

HC-DM1c3B

FRY9C

20110331

99991231

Added

HC-D

Quality

0423

HC-DM1c4A

FRY9C

20110331

99991231

Added

HC-D

Quality

0425

HC-DM1c4B

FRY9C

20080331

99991231

HC-D

Quality

0273

HC-DM1dA

FRY9C

20080331

99991231

HC-D

Quality

0274

HC-DM1dB

FRY9C

20110331

99991231

No
Change
No
Change
Revised

HC-D

Quality

0202

HC-DM6

FRY9C

20110331

99991231

Revised

HC-D

Quality

0203

HC-DM8

FRY9C

20090331

99991231

Revised

HC-D

Quality

0227

HC-DM9b1

FRY9C

20110630

99991231

Revised

HC-D

Quality

0228

HC-DM9b1TX

FRY9C

20090331

99991231

Revised

HC-D

Quality

0229

HC-DM9b2

FRY9C

20110630

99991231

Revised

HC-D

Quality

0230

HC-DM9b2TX

FRY9C

20090630

99991231

Revised

HC-D

Quality

0204

HC-DM9b3

FRY9C

20090331

99991231

Revised

HC-D

Quality

0231

HC-DM9b3

BHCKF657

FRY9C

20110630

99991231

Revised

HC-D

Quality

0232

HC-DM9b3TX

BHTXF657

FRY9C

20080331

99991231

No
Change

HC-D

Quality

0233

HC-DM10a

BHCKF658

SEPTEMBER 2013

Schedule

Edit Type

HC-D

Quality

Edit
Target Item
Number
0263
HC-DM1a4B

HC-D

Quality

0264

HC-DM1a5B

HC-D

Quality

0265

HC-DM1bA

HC-D

Quality

0266

HC-DM1bB

HC-D

Quality

0267

HC-DM1c1A

No
Change
Revised

HC-D

Quality

0268

HC-DM1c1B

HC-D

Quality

0269

HC-DM1c2A

HC-D

Quality

0270

HC-DM1c2B

HC-D

Quality

0271

HC-DM1c3A

MDRM
Edit Test
Alg Edit Test
Number
BHDMF630 If HC-D6a4B is not equal to zero, then HC-DM1a4B
if bhdmf612 ne 0 then bhdmf630 ne 0
should not equal zero.
BHDMF631 If HC-D6a5B is not equal to zero, then HC-DM1a5B
if bhdmf613 ne 0 then bhdmf631 ne 0
should not equal zero.
BHCKF632 If HC-D6bA is not equal to zero, then HC-DM1bA should if bhckf614 ne 0 then bhckf632 ne 0
not equal zero.
BHDMF632 If HC-D6bB is not equal to zero, then HC-DM1bB should if bhdmf614 ne 0 then bhdmf632 ne 0
not equal zero.
BHCKF633 If HC-D6c1A is not equal to zero, then HC-DM1c1A
if bhckf615 ne 0 then bhckf633 ne 0
should not equal zero.
BHDMF633 If HC-D6c1B is not equal to zero, then HC-DM1c1B should if bhdmf615 ne 0 then bhdmf633 ne 0
not equal zero.
BHCKF634 If HC-D6c2A is not equal to zero, then HC-DM1c2A
if bhckf616 ne 0 then bhckf634 ne 0
should not equal zero.
BHDMF634 If HC-D6c2B is not equal to zero, then HC-DM1c2B should if bhdmf616 ne 0 then bhdmf634 ne 0
not equal zero.
BHCKK200 If HC-D6c3A is not equal to zero, then HC-DM1c3A
if bhckk199 ne 0 then bhckk200 ne 0
should not equal zero.
BHDMK200 If HC-D6c3B is not equal to zero, then HC-DM1c3B should if bhdmk199 ne 0 then bhdmk200 ne 0
not equal zero.
BHCKK211 If HC-D6c4A is not equal to zero, then HC-DM1c4A
if bhckk210 ne 0 then bhckk211 ne 0
should not equal zero.
BHDMK211 If HC-D6c4B is not equal to zero, then HC-DM1c4B should if bhdmk210 ne 0 then bhdmk211 ne 0
not equal zero.
BHCKF636 If HC-D6dA is not equal to zero, then HC-DM1dA should if bhckf618 ne 0 then bhckf636 ne 0
not equal zero.
BHDMF636 If HC-D6dB is not equal to zero, then HC-DM1dB should if bhdmf618 ne 0 then bhdmf636 ne 0
not equal zero.
BHCKF651 HC-DM6 should be less than or equal to the sum of HC- bhckf651 le (bhckg381 + bhckk198 + bhckg383 +
D4cA, HC-D4eA, HC-D5a1A, HC-D5a2A, HC-D5a3A, HCbhckg384 + bhckg385 + bhckg386 + bhcm3541)
D5bA, and HC-D9A.
BHCKF654 Sum of HC-D6aA, HC-D6bA, HC-D6c1A, HC-D6c2A, HC(bhckf610 + bhckf614 + bhckf615 + bhckf616 + bhckk199
D6c3A, HC-D6c4A, and HC-D6dA should be greater than + bhckk210 + bhckf618) ge bhckf654
or equal to HC-DM8.
BHCKF655 If financial data is not equal to null or zero, then text data if bhckf655 ne null and bhckf655 ne 0 then bhtxf655 ne
should not be null.
null
BHTXF655 If text data is not equal to null, then financial data should if bhtxf655 ne null then bhckf655 ne null and bhckf655
not equal null or zero.
ne 0
BHCKF656 If financial data is not equal to null or zero, then text data if bhckf656 ne null and bhckf656 ne 0 then bhtxf656 ne
should not be null.
null
BHTXF656 If text data is not equal to null, then financial data should if bhtxf656 ne null then bhckf656 ne null and bhckf656
not equal null or zero.
ne 0
BHCKF657 HC-D9A should be greater than or equal to the sum of HC- bhcm3541 ge (bhckf652 + bhckf653 + bhckg213 +
DM7a, HC-DM7b, and HC-DM9a2 through HC-DM9b3.
bhckf655 + bhckf656 + bhckf657)
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 bhckf657 ne null and bhckf657 ne 0 then bhtxf657 ne
null
if bhtxf657 ne null then bhckf657 ne null and bhckf657
ne 0
if bhckf658 ne null and bhckf658 ne 0 then bhtxf658 ne
null

FR Y-9C: EDIT-54 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110630

HC-D

FRY9C

20080331

99991231

FRY9C

20110630

99991231

No
Change
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Quality

Edit
Target Item
Number
0234
HC-DM10aTX

MDRM
Number
BHTXF658

Edit Test

Alg Edit Test
if bhtxf658 ne null then bhckf658 ne null and bhckf658
ne 0
if bhckf659 ne null and bhckf659 ne 0 then bhtxf659 ne
null
if bhtxf659 ne null then bhckf659 ne null and bhckf659
ne 0
bhckf624 ge (bhckf658 + bhckf659 + bhckf660)

BHCB2210

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.
HC-D13bA should be greater than or equal to the sum of
HC-DM10a through HC-DM10c.
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.
HC-E1a should not be null and should not be negative.

HC-D

Quality

0235

HC-DM10b

BHCKF659

HC-D

Quality

0236

HC-DM10bTX

BHTXF659

No
Change
No
Change
Revised

HC-D

Quality

0205

HC-DM10c

BHCKF660

HC-D

Quality

0237

HC-DM10c

BHCKF660

HC-D

Quality

0238

HC-DM10cTX

BHTXF660

No
Change
No
Change
No
Change
No
Change
No
Change

HC-E

Quality

9440

HC-E1a

HC-E

Quality

9440

HC-E1b

BHCB3187

HC-E1b should not be null and should not be negative.

bhcb3187 ne null and bhcb3187 ge 0

HC-E

Quality

9440

HC-E1c

BHCB2389

HC-E1c should not be null and should not be negative.

bhcb2389 ne null and bhcb2389 ge 0

HC-E

Quality

9440

HC-E1d

BHCB6648

HC-E1d should not be null and should not be negative.

bhcb6648 ne null and bhcb6648 ge 0

HC-E

Quality

6047

HC-E1e

BHCB2604

If the sum of HC-E1a through HC-E2e is not equal to zero, if ((bhcb2210 + bhcb3187 + bhcb2389 + bhcb6648 +
then the sum of HC-E1a through HC-E1e should not equal bhcb2604 + bhod3189 + bhod3187 + bhod2389 +
zero.
bhod6648 + bhod2604) ne 0) then ((bhcb2210 +
bhcb3187 + bhcb2389 + bhcb6648 + bhcb2604) ne 0)

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

HC-E

Quality

9440

HC-E1e

BHCB2604

HC-E1e should not be null and should not be negative.

HC-E

Quality

6048

HC-E2a

BHOD3189

HC-E

Quality

9450

HC-E2a

BHOD3189

Sum of HC-E1a and HC-E2a must be less than or equal to (bhcb2210 + bhod3189) le bhdm6631
HC-13a1.
HC-E2a should not be negative.
bhod3189 ge 0 or bhod3189 eq null

HC-E

Quality

9450

HC-E2b

BHOD3187

HC-E2b should not be negative.

bhod3187 ge 0 or bhod3187 eq null

HC-E

Quality

9450

HC-E2c

BHOD2389

HC-E2c should not be negative.

bhod2389 ge 0 or bhod2389 eq null

HC-E

Quality

9450

HC-E2d

BHOD6648

HC-E2d should not be negative.

bhod6648 ge 0 or bhod6648 eq null

HC-E

Quality

6050

HC-E2e

BHOD2604

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

HC-E

Quality

9450

HC-E2e

BHOD2604

Sum of HC-E1b through HC-E1e plus the sum of HC-E2b
through HC-E2e should be greater than or equal to HC13a2.
HC-E2e should not be negative.

(bhcb3187 + bhcb2389 + bhcb6648 + bhcb2604) +
(bhod3187 + bhod2389 + bhod6648 + bhod2604) ge
bhdm6636
bhod2604 ge 0 or bhod2604 eq null

HC-E

Quality

9460

HC-EM1

BHDMA243 HC-EM1 should not be null and should not be negative.

HC-E

Quality

6075

HC-EM2

HC-E

Quality

9460

HC-EM2

BHDMA164 Sum of HC-EM1 and HC-EM2 should be less than or equal (bhdma243+bhdma164) le (bhcb6648 + bhod6648)
to the sum of HC-E1d and HC-E2d.
BHDMA164 HC-EM2 should not be null and should not be negative. bhdma164 ne null and bhdma164 ge 0

HC-E

Quality

6080

HC-EM3

HC-E

Quality

9460

HC-EM3

BHDMA242 If HC-EM3 is greater than zero, then HC-EM3 should be
greater than or equal to $100k.
BHDMA242 HC-EM3 should not be null and should not be negative.

if bhckf660 ne null and bhckf660 ne 0 then bhtxf660 ne
null
if bhtxf660 ne null then bhckf660 ne null and bhckf660
ne 0
bhcb2210 ne null and bhcb2210 ge 0

bhcb2604 ne null and bhcb2604 ge 0

bhdma243 ne null and bhdma243 ge 0

if bhdma242 gt 0 then bhdma242 ge 100
bhdma242 ne null and bhdma242 ge 0

FR Y-9C: EDIT-55 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

FRY9C

Quality

Edit
Target Item
Number
6090
HC-EM4

MDRM
Number
BHFNA245

HC-E
HC-E

Quality

9460

HC-EM4

BHFNA245

HC-F

Intraseries

6100

HC-F1

BHCKB556

HC-F

Quality

9460

HC-F1

HC-F

Quality

9460

HC-F

Quality

HC-F

Edit Test

Alg Edit Test

If the sum of HC-13b1 and HC-13b2 is greater than zero, if (bhfn6631 + bhfn6636) gt 0 then bhfna245 gt 0
then HC-EM4 should be greater than zero.
HC-EM4 should not be null and should not be negative. bhfna245 ne null and bhfna245 ge 0
if bhckb556-q2 gt 0 then bhckb556-q1 gt 0

BHCKB556

If HC-F1 (previous) is greater than zero, then HC-F1
(current) should be greater than zero.
HC-F1 should not be null and should not be negative.

HC-F2

BHCK2148

HC-F2 should not be null and should not be negative.

bhck2148 ne null and bhck2148 ge 0

9460

HC-F3a

BHCKA519

HC-F3a should not be null and should not be negative.

bhcka519 ne null and bhcka519 ge 0

Intraseries

6120

HC-F3b

BHCKA520

if bhcka519-q2 gt bhcka520-q2 then bhcka519-q1 gt
bhcka520-q1

HC-F

Intraseries

6125

HC-F3b

BHCKA520

If HC-F3a (previous) is greater than HC-F3b (previous)
then HC-F3a (current) should be greater HC-F3b
(current).
If HC-F3a (previous) is less than HC-F3b (previous) then
HC-F3a (current) should be less HC-F3b (current).

No
Change
No
Change

HC-F

Quality

9460

HC-F3b

BHCKA520

HC-F3b should not be null and should not be negative.

bhcka520 ne null and bhcka520 ge 0

HC-F

Intraseries

6130

HC-F4

BHCK1752

If HC-F4 (previous) is greater than or equal to $100K,
then HC-F4 (current) should be greater than zero.

if bhck1752-q2 ge 100 then bhck1752-q1 gt 0

99991231

No
Change

HC-F

Quality

6135

HC-F4

BHCK1752

if ((mm-q1 eq 03) and (bhck4518 gt 100)) then
(bhcka519 + bhcka520 + bhck1752) gt 0

20080331

99991231

No
Change

HC-F

Intraseries

6140

HC-F4

BHCK1752

For March, if HI-1g is greater than $100K, then the sum
of HC-F3a, HC-F3b and HC-F4 should be greater than
zero.
For June, September, and December, if HI-1g (currentprevious) is greater than $100K, then the sum of HC-F3a,
HC-F3b, and HC-F4 should be greater than zero.

FRY9C

20080331

99991231

HC-F

Quality

9460

HC-F4

BHCK1752

HC-F4 should not be null and should not be negative.

bhck1752 ne null and bhck1752 ge 0

FRY9C

20110331

99991231

No
Change
Revised

HC-F

Quality

9460

HC-F5a

BHCKK201

HC-F5a should not be null and should not be negative.

bhckk201 ne null and bhckk201 ge 0

FRY9C

20110331

99991231

Added

HC-F

Quality

9460

HC-F5b

BHCKK202

HC-F5b should not be null and should not be negative.

bhckk202 ne null and bhckk202 ge 0

FRY9C

20110331

99991231

Added

HC-F

Quality

9460

HC-F5c

BHCKK270

HC-F5c should not be null and should not be negative.

bhckk270 ne null and bhckk270 ge 0

FRY9C

20080331

99991231

HC-F

Quality

9460

HC-F6

BHCK2168

HC-F6 should not be null and should not be negative.

bhck2168 ne null and bhck2168 ge 0

FRY9C

20080331

99991231

HC-F

Quality

9460

HC-F7

bhct2160

HC-F7 should not be null and should not be negative.

bhct2160 ne null and bhct2160 ge 0

FRY9C

20110630

99991231

No
Change
No
Change
Revised

HC-G

Intraseries

6145

HC-G2

BHCK3049

If HC-F2 (previous) is equal to zero or HC-G2 (previous) is if (bhck2148-q2 eq 0 or bhck3049-q2 eq 0) then
equal to zero, then HC-F2 (current) should equal zero or (bhck2148-q1 eq 0 or bhck3049-q1 eq 0)
HC-G2 (current) should equal zero.

FRY9C

20080331

99991231

HC-G

Quality

9460

HC-G2

BHCK3049

HC-G2 should not be null and should not be negative.

bhck3049 ne null and bhck3049 ge 0

FRY9C

20080331

99991231

HC-G

Intraseries

6150

HC-G3

BHCKB557

20080331

99991231

HC-G

Quality

9460

HC-G3

BHCKB557

If HC-G3 (previous) is greater than zero, then HC-G3
(current) should be greater than zero.
HC-G3 should not be null and should not be negative.

if bhckb557-q2 gt 0 then bhckb557-q1 gt 0

FRY9C

No
Change
No
Change
No
Change

SEPTEMBER 2013

bhckb556 ne null and bhckb556 ge 0

if bhcka519-q2 lt bhcka520-q2 then bhcka519-q1 lt
bhcka520-q1

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4518-q1 - bhck4518-q2) gt 100) then (bhcka519 +
bhcka520 + bhck1752) gt 0

bhckb557 ne null and bhckb557 ge 0

FR Y-9C: EDIT-56 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C
FRY9C

20120930
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20120331

Effective End Edit
Date
Change
99991231
No
Change
99991231
Added
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Added

FRY9C

20120331

99991231

Added

HC-I

Quality

9460

HC-I(I)2

BHCKC244

HC-I(I)2 should not be null and should not be negative.

bhckc244 ne null and bhckc244 ge 0

FRY9C

20120331

99991231

Added

HC-I

Quality

9460

HC-I(I)3

BHCKB990

HC-I(I)3 should not be null and should not be negative.

bhckb990 ne null and bhckb990 ge 0

FRY9C

20120331

99991231

Added

HC-I

Quality

9460

HC-I(I)4

BHCKB991

HC-I(I)4 should not be null and should not be negative.

bhckb991 ne null and bhckb991 ge 0

FRY9C

20080331

99991231

HC-I

Quality

6178

HC-I(I)5

BHCKC245

HC-I(I)5 should be less than or equal to HC-I(I)2.

bhckc245 le bhckc244

FRY9C

20120331

99991231

No
Change
Added

HC-I

Quality

9460

HC-I(I)5

BHCKC245

HC-I(I)5 should not be null and should not be negative.

bhckc245 ne null and bhckc245 ge 0

FRY9C
FRY9C

20120331
20120331

99991231
99991231

Added
Added

HC-I
HC-I

Quality
Quality

9463
9468

HC-I(I)6
HC-I(II)1

BHCKC246
BHCKC247

HC-I(I)6 should not be null.
HC-I(II)1 should not be null and should not be negative.

bhckc246 ne null
bhckc247 ne null and bhckc247 ge 0

FRY9C

20120331

99991231

Added

HC-I

Quality

9468

HC-I(II)2

BHCKB992

HC-I(II)2 should not be null and should not be negative.

bhckb992 ne null and bhckb992 ge 0

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6179

HC-I(II)3

BHCKC248

if (bhckc246 + bhckc250) gt 0 then (bhckc244 +
bhckc248) gt 0

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6180

HC-I(II)3

BHCKC248

FRY9C

20110630

99991231

Revised

HC-I

Quality

6181

HC-I(II)3

BHCKC248

If the sum of HC-I(I)6 and HC-I(II)7 is greater than zero,
then the sum of HC-I(I)2 and HC-I(II)3 should be greater
than zero.
If the sum of HI-5d4, HI-Mem12b1, and HI-Mem12b2 is
greater than zero, then the sum of HC-I(I)2 and HC-I(II)3
should be greater than zero.
If the sum of HI-Mem12b1 and HI-Mem12b2 is greater
than zero and equal to HI-5d5 (+/- 5%), then the sum of
HC-I(I)2 and HC-I(II)3 should be greater than zero.

FRY9C

20080331

99991231

HC-I

Quality

6182

HC-I(II)3

BHCKC248

FRY9C

20120331

99991231

No
Change
Added

HC-I

Quality

9468

HC-I(II)3

BHCKC248

If HI-Mem12c is greater than zero, then the sum of HCI(I)2 and HC-I(II)3 should be greater than zero.
HC-I(II)3 should not be null and should not be negative.

FRY9C

20120331

99991231

Added

HC-I

Quality

9468

HC-I(II)4

BHCKB994

HC-I(II)4 should not be null and should not be negative.

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCKB984

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9460
HC-G4

HC-G

HC-G4 should not be null and should not be negative.

bhckb984 ne null and bhckb984 ge 0

HC-G
HC-G

Quality
Quality

1012
9460

HC-G4
HC-G5

BHCKB984
BHCT2750

HC-P7c should be less than or equal to HC-G4.
HC-G5 should not be null and should not be negative.

bhckm288 le bhckb984
bhct2750 ne null and bhct2750 ge 0

HC-H

Quality

6160

HC-H1

BHCK3197

HC-H1 should be greater than zero.

bhck3197 gt 0

HC-H

Quality

9460

HC-H1

BHCK3197

HC-H1 should not be null and should not be negative.

bhck3197 ne null and bhck3197 ge 0

HC-H

Quality

6165

HC-H2

BHCK3296

bhck3296 le (bhdm6636 + bhfn6636)

HC-H

Quality

9460

HC-H2

BHCK3296

HC-H2 should be less than or equal to the sum of HC13a2 and HC-13b2.
HC-H2 should not be null and should not be negative.

HC-H

Quality

9460

HC-H3

BHCK3298

HC-H3 should not be null and should not be negative.

bhck3298 ne null and bhck3298 ge 0

HC-H

Quality

9460

HC-H4

BHCK3408

HC-H4 should not be null and should not be negative.

bhck3408 ne null and bhck3408 ge 0

HC-H

Quality

9460

HC-H5

BHCK3409

HC-H5 should not be null and should not be negative.

bhck3409 ne null and bhck3409 ge 0

HC-I

Quality

9460

HC-I(I)1

BHCKB988

HC-I(I)1 should not be null and should not be negative.

bhckb988 ne null and bhckb988 ge 0

bhck3296 ne null and bhck3296 ge 0

if (bhckc386 + bhckc242 + bhckc243) gt 0 then
(bhckc244 + bhckc248) gt 0
if (bhckc242 + bhckc243) gt 0 and ((bhckc242 +
bhckc243) le (bhckc387 * 1.05) and (bhckc242 +
bhckc243) ge (bhckc387 * 0.95)) then (bhckc244 +
bhckc248) gt 0
if bhckb983 gt 0 then (bhckc244 + bhckc248) gt 0
bhckc248 ne null and bhckc248 ge 0
bhckb994 ne null and bhckb994 ge 0

FR Y-9C: EDIT-57 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20120331

Effective End Edit
Date
Change
99991231
No
Change
99991231
Added

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6185

HC-I(II)6

BHCKC249

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6187

HC-I(II)6

BHCKC249

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6188

HC-I(II)6

BHCKC249

FRY9C

20080331

99991231

HC-I

Quality

6189

HC-I(II)6

BHCKC249

FRY9C

20080331

99991231

HC-I

Quality

6190

HC-I(II)6

BHCKC249

FRY9C

20120331

99991231

No
Change
No
Change
Added

HC-I

Quality

9468

HC-I(II)6

BHCKC249

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6191

HC-I(II)7

BHCKC250

FRY9C

20080331

99991231

HC-I

Quality

6193

HC-I(II)7

BHCKC250

FRY9C

20080331

99991231

No
Change
No
Change

HC-I

Quality

6195

HC-I(II)7

BHCKC250

FRY9C

20080331

99991231

No
Change

HC-I

Quality

6197

HC-I(II)7

BHCKC250

FRY9C

20090331

99991231

Revised

HC-I

Quality

6199

HC-I(II)7

BHCKC250

FRY9C
FRY9C

20120331
20111231

99991231
99991231

Added
Added

HC-I
HC-K

Quality
Intraseries

9472
0520

HC-I(II)7
HC-K1a

FRY9C

20111231

99991231

Added

HC-K

Quality

0520

FRY9C

20111231

99991231

Revised

HC-K

Intraseries

FRY9C

20111231

99991231

Revised

HC-K

Quality

SEPTEMBER 2013

Schedule

Edit Type
Quality

Edit
Target Item
Number
6183
HC-I(II)5

MDRM
Number
BHCKB996

HC-I
HC-I

Quality

9468

HC-I(II)5

BHCKB996

Edit Test

Alg Edit Test

If HC-I(II)2 is greater than zero, then HC-I(II)2 should
equal HC-I(II)5. (- 5%)
HC-I(II)5 should not be null and should not be negative.

if (bhckb992 gt 0) then bhckb992 ge (bhckb996 *.95)
and bhckb992 le bhckb996
bhckb996 ne null and bhckb996 ge 0

If the sum of HI-5d4, HI-Mem12b1, and HI-Mem12b2, HC- if (bhckc386 + bhckc242 + bhckc243 + bhckc244 +
I(I)2, HC-I(I)6, HC-I(II)3, and HC-I(II)7 is greater than zero, bhckc246 + bhckc248 + bhckc250) gt 0 then (bhckc245 +
then the sum of HC-I(I)5 and HC-I(II)6 should be greater bhckc249) gt 0
than zero.
If the sum of HC-I(I)6 and HC-I(II)7 is greater than zero,
if (bhckc246 + bhckc250) gt 0 then (bhckc245 +
then the sum of HC-I(I)5 and HC-I(II)6 should be greater bhckc249) gt 0
than zero.
If the sum of HI-5d4, HI-Mem12b1 and HI-Mem12b2 is
if (bhckc386 + bhckc242 + bhckc243) gt 0 then
greater than zero, then the sum of HC-I(I)5 and HC-I(II)6 (bhckc245 + bhckc249) gt 0
should be greater than zero.
HC-I(II)6 should be less than or equal to HC-I(II)3.
bhckc249 le bhckc248
If HI-Mem12c is greater than zero, then the sum of HCI(I)5 and HC-I(II)6 should be greater than zero.
HC-I(II)6 should not be null and should not be negative.

if bhckb983 gt 0 then (bhckc245 + bhckc249) gt 0

If the sum of HI-5d4, HI-Mem12b1, and HI-Mem12b2 is
greater than zero, then the sum of HC-I(I)6 and HC-I(II)7
should not equal zero or null.
If HI-Mem12c is greater than zero, then the sum HC-I(I)6
and HC-I(II)7 should not equal zero or null.
If HC-M21 is greater than zero, then the sum of HI-5d4,
HI-Mem12b2, HC-I(I)2, HC-I(I)5, HC-I(I)6, HC-I(II)3, HCI(II)6, and HC-I(II)7 should be greater than zero.

if (bhckc386 + bhckc242 + bhckc243) gt 0 then
(bhckc246 + bhckc250) ne 0 or null

If the sum of HC-I(I)2, HC-I(I)5, HC-I(II)3, and HC-I(II)6 is
greater than $100k, then the sum of HC-I(I)6 and HCI(II)7 should not equal zero or null.
If HC-I(I)6 and HC-I(II)7 are not equal to zero, then the
sum of HC-I(I)6 and HC-I(II)7 should be less than HI-14.

if (bhckc244 + bhckc245 + bhckc248 + bhckc249) gt 100
then (bhckc246 + bhckc250) ne 0 or null

BHCKC250
BHCKB558

HC-I(II)7 should not be null.
For June, September, and December, if HI-1d1 (current)
minus HI-1d1 (previous) is greater than $30K, then HCK1a (current) should be greater than zero.

bhckc250 ne null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb488-q1 - bhckb488-q2) gt 30 then bhckb558-q1 gt
0

HC-K1a

BHCKB558

if (mm-q1 eq 03) and bhckb488 gt 30 then bhckb558 gt 0

6206

HC-K1a

BHCKB558

For March, if HI-1d1 is greater than $30K, then HC-K1a
should be greater than zero.
For June, September, and December, if HI-1d1 (current)
minus HI-1d1 (previous) is greater than $30K and HC-K1a
(current) is not equal to zero, then HI-1d1 (current)
minus HI-1d1 (previous) divided by HC-K1a (current)
should be less than or equal to 8.00%.

6206

HC-K1a

BHCKB558

bhckc249 ne null and bhckc249 ge 0

if (bhckb983 gt 0) then (bhckc246 + bhckc250) ne 0 or
null
if (bhckc253 gt 0) then (bhckc386 + bhckc243 +
bhckc244 + bhckc245 + bhckc246 + bhckc248 +
bhckc249 + bhckc250) gt 0

if ((bhckc246 + bhckc250) ne 0) then (bhckc246 +
bhckc250) lt bhck4340

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb488-q1 - bhckb488-q2) gt 30 and bhckb558-q1 ne
0 then ((bhckb488-q1 - bhckb488-q2) / bhckb558-q1) *
100 * 4 le 8.00

For March, if HI-1d1 is greater than $30K and HC-K1a is if (mm-q1 eq 03) and bhckb488 gt 30 and bhckb558 ne 0
not equal to zero, then HI-1d1 divided by HC-K1a should then (bhckb488 / bhckb558) * 100 * 4 le 8.00
be less than or equal to 8.00%.

FR Y-9C: EDIT-58 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Intraseries

Edit
Target Item
Number
6208
HC-K1a

MDRM
Number
BHCKB558

Edit Test

Alg Edit Test

HC-K

For June, September, and December, if HC-K1a (current)
is greater than $4M, then HI-1d1 (current minus
previous) divided by HC-K1a (current) should be greater
than or equal to .50%.
For March, if HC-K1a is greater than $4M, then HI-1d1
divided by HC-K1a should be greater than or equal to
.50%.
HC-K1a should not be null and should not be negative.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhckb558-q1 gt 4000 then ((bhckb488-q1 - bhckb488q2) / bhckb558-q1) * 100 * 4 ge .50

FRY9C

20110331

99991231

Revised

HC-K

Quality

6208

HC-K1a

BHCKB558

FRY9C

20110331

99991231

Revised

HC-K

Quality

9480

HC-K1a

BHCKB558

FRY9C

20111231

99991231

Revised

HC-K

Intraseries

0426

HC-K1b

BHCKB559

For June, September, and December, if HI-1d2 (current)
minus HI-1d2 (previous) is greater than $100K and HCK1b (current) is not equal to zero, then HI-1d2 (current)
minus HI-1d2 (previous) divided by HC-K1b (current)
should be less than or equal to 9.00%.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb489-q1 - bhckb489-q2) gt 100 and bhckb559-q1
ne 0 then ((bhckb489-q1 - bhckb489-q2) / bhckb559-q1)
* 100 * 4 le 9.00

FRY9C

20110331

99991231

Added

HC-K

Intraseries

0427

HC-K1b

BHCKB559

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhckb559-q1 gt 4000 then ((bhckb489-q1 - bhckb489q2) / bhckb559-q1) * 100 * 4 ge 1.00

0454

HC-K1b

BHCKB559

Quality

0455

HC-K1b

BHCKB559

HC-K

Intraseries

0521

HC-K1b

BHCKB559

For June, September, and December, if HC-K1b (current)
is greater than $4M, then HI-1d2 (current minus
previous) divided by HC-K1b (current) should be greater
than or equal to 1.00%.
For March, if HI-1d2 is greater than $100K and HC-K1b is
not equal to zero, then HI-1d2 divided by HC-K1b should
be less than or equal to 9.00%.
For March, if HC-K1b is greater than $4M, then HI-1d2
divided by HC-K1b should be greater than or equal to
1.00%.
For June, September, and December, if HI-1d2 (current)
minus HI-1d2 (previous) is greater than $100K, then HCK1b (current) should be greater than zero.

FRY9C

20111231

99991231

Revised

HC-K

Quality

FRY9C

20110331

99991231

Added

HC-K

FRY9C

20111231

99991231

Added

FRY9C

20111231

99991231

Added

HC-K

Quality

0521

HC-K1b

BHCKB559

FRY9C

20110331

99991231

Added

HC-K

Quality

9480

HC-K1b

BHCKB559

FRY9C

20111231

99991231

Revised

HC-K

Intraseries

0428

HC-K1c

BHCKB560

For June, September, and December, if HI-1d3 (current)
minus HI-1d3 (previous) is greater than $75K and HC-K1c
(current) is not equal to zero, then HI-1d3 (current)
minus HI-1d3 (previous) divided by HC-K1c (current)
should be less than or equal to 10.00%.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4060-q1 - bhck4060-q2) gt 75 and bhckb560-q1 ne
0 then ((bhck4060-q1 - bhck4060-q2) / bhckb560-q1) *
100 * 4 le 10.00

FRY9C

20110331

99991231

Added

HC-K

Intraseries

0429

HC-K1c

BHCKB560

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhckb560-q1 gt 4000 then ((bhck4060-q1 - bhck4060q2) / bhckb560-q1) * 100 * 4 ge 1.00

FRY9C

20111231

99991231

Revised

HC-K

Quality

0456

HC-K1c

BHCKB560

FRY9C

20110331

99991231

Added

HC-K

Quality

0457

HC-K1c

BHCKB560

For June, September, and December, if HC-K1c (current)
is greater than $4M, then HI-1d3 (current minus
previous) divided by HC-K1c (current) should be greater
than or equal to 1.00%.
For March, if HI-1d3 is greater than $75K and HC-K1c is
not equal to zero, then HI-1d3 divided by HC-K1c should
be less than or equal to 10.00%.
For March, if HC-K1c is greater than $4M, then HI-1d3
divided by HC-K1c should be greater than or equal to
1.00%.

SEPTEMBER 2013

if (mm-q1 eq 03) and bhckb558 gt 4000 then (bhckb488
/ bhckb558) * 100 * 4 ge .50
bhckb558 ne null and bhckb558 ge 0

if (mm-q1 eq 03) and bhckb489 gt 100 and bhckb559 ne
0 then (bhckb489 / bhckb559) * 100 * 4 le 9.00
if (mm-q1 eq 03) and bhckb559 gt 4000 then (bhckb489
/ bhckb559) * 100 * 4 ge 1.00
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb489-q1 - bhckb489-q2) gt 100 then bhckb559-q1
gt 0

For March, if HI-1d2 is greater than $100K, then HC-K1b if (mm-q1 eq 03) and bhckb489 gt 100 then bhckb559 gt
should be greater than zero.
0
HC-K1b should not be null and should not be negative.
bhckb559 ne null and bhckb559 ge 0

if (mm-q1 eq 03) and bhck4060 gt 75 and bhckb560 ne 0
then (bhck4060 / bhckb560) * 100 * 4 le 10.00
if (mm-q1 eq 03) and bhckb560 gt 4000 then (bhck4060
/ bhckb560) * 100 * 4 ge 1.00

FR Y-9C: EDIT-59 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20111231

MDRM
Number
BHCKB560

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0522
HC-K1c

HC-K

For June, September, and December, if HI-1d3 (current)
minus HI-1d3 (previous) is greater than $75K, then HCK1c (current) should be greater than zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4060-q1 - bhck4060-q2) gt 75 then bhckb560-q1 gt
0

FRY9C

20111231

99991231

Added

HC-K

Quality

0522

HC-K1c

BHCKB560

if (mm-q1 eq 03) and bhck4060 gt 75 then bhckb560 gt 0

Added

HC-K

Quality

9480

HC-K1c

BHCKB560

For March, if HI-1d3 is greater than $75K, then HC-K1c
should be greater than zero.
HC-K1c should not be null and should not be negative.

FRY9C

20110331

99991231

FRY9C

20111231

99991231

Added

HC-K

Intraseries

0523

HC-K2

BHCK3365

For June, September, and December, if HI-1f (current)
minus HI-1f (previous) is greater than $50K, then HC-K2
(current) should be greater than zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4020-q1 - bhck4020-q2) gt 50 then bhck3365-q1 gt
0

FRY9C

20111231

99991231

Added

HC-K

Quality

0523

HC-K2

BHCK3365

if (mm-q1 eq 03) and bhck4020 gt 50 then bhck3365 gt 0

FRY9C

20111231

99991231

Revised

HC-K

Intraseries

6210

HC-K2

BHCK3365

FRY9C

20111231

99991231

Revised

HC-K

Quality

6210

HC-K2

BHCK3365

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K2

BHCK3365

FRY9C

20100930

99991231

No
Change
Added

For March, if HI-1f is greater than $50K, then HC-K2
should be greater than zero.
For June, September, and December, if HI-1f (current)
minus HI-1f (previous) is greater than $50K and HC-K2
(current) is not equal to zero, then HI-1f (current) minus
HC-K2 (previous) divided by HC-K2 (current) should be
less than 4.00%.
For March, if HI-1f is greater than $50K and HC-K2 is not
equal to zero, then HI-1f divided by HC-K2 should be less
than 4.00%.
HC-K2 should not be null and should not be negative.

HC-K

Quality

0394

HC-K3a

FRY9C

20100331

99991231

Revised

HC-K

Quality

6220

HC-K3a

FRY9C

20100331

99991231

Revised

HC-K

Quality

9480

HC-K3a

BHDM3516 HC-K3a should be greater than or equal to the sum of HC- bhdm3516 ge (bhdm3465 + bhdm3466)
K3a1 and HC-K3a2.
BHDM3516 If HC-C12B is greater than zero, then HC-K3a should be if bhdm2122 gt 0 then bhdm3516 gt 0
greater than zero.
BHDM3516 HC-K3a should not be null and should not be negative.
bhdm3516 ne null and bhdm3516 ge 0

FRY9C

20100331

99991231

Revised

HC-K

Intraseries

0081

HC-K3a1

BHDM3465 For June, September, and December, if HI-1a1a (current
minus previous) is greater than $100 thousand and HCK3a1 (current) is greater than 0, then HI-1a1a (current
minus previous) divided by HC-K3a1 (current) should be
less than or equal to 8.00%

FRY9C

20100331

99991231

Revised

HC-K

Quality

0084

HC-K3a1

BHDM3465 For March, if HI-1a1a is greater than $100 thousand and if (mm-q1 eq 03) and (bhck4435 gt 100) and (bhdm3465
HC-K3a1 is greater than 0, then HI-1a1a divided by HC- gt 0) then (bhck4435 / bhdm3465) * 100 * 4 le 8.00
K3a1 should be less than or equal to 8.00%.

FRY9C

20100331

99991231

Revised

HC-K

Intraseries

0087

HC-K3a1

FRY9C

20100331

99991231

Revised

HC-K

Quality

0090

HC-K3a1

FRY9C

20100331

99991231

Revised

HC-K

Quality

9480

HC-K3a1

BHDM3465 For June, September, and December, if HC-K3a1
(current) is greater than $4 million, then HI-1a1a (current
minus previous) divided by HC-K3a1 (current) should be
greater than or equal to 4.00%.
BHDM3465 For March, if HC-K3a1 is greater than $4 million, then HI1a1a divided by HC-K3a1 should be greater than or equal
to 4.00%.
BHDM3465 HC-K3a1 should not be null and should not be negative.

SEPTEMBER 2013

bhckb560 ne null and bhckb560 ge 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4020-q1 - bhck4020-q2) gt 50 and bhck3365-q1 ne
0 then ((bhck4020-q1 - bhck4020-q2) / bhck3365-q1)
*100 * 4 lt 4.00
if (mm-q1 eq 03) and bhck4020 gt 50 and bhck3365 ne 0
then (bhck4020 / bhck3365) *100 * 4 lt 4.00
bhck3365 ne null and bhck3365 ge 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhck4435-q1 - bhck4435-q2) gt 100) and (bhdm3465q1 gt 0) then ((bhck4435-q1 - bhck4435-q2) /
bhdm3465-q1) * 100 * 4 le 8.00

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhdm3465-q1 gt 4000) then ((bhck4435-q1 - bhck4435q2) / bhdm3465-q1) * 100 * 4 ge 4.00
if (mm-q1 eq 03) and (bhdm3465 gt 4000) then
(bhck4435 / bhdm3465) * 100 * 4 ge 4.00
bhdm3465 ne null and bhdm3465 ge 0

FR Y-9C: EDIT-60 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20100331

Intraseries

Edit
Target Item
Number
0082
HC-K3a2

MDRM
Edit Test
Number
BHDM3466 For June, September, and December, if HI-1a1b (current
minus previous) is greater than $100 thousand and HCK3a2 (current) is greater than 0, then HI-1a1b (current
minus previous) divided by HC-K3a2 (current) should be
less than or equal to 9.00%.

HC-K

FRY9C

20100331

99991231

Revised

FRY9C

20100331

99991231

FRY9C

20100331

FRY9C

HC-K

Quality

0085

HC-K3a2

BHDM3466 For March, if HI-1a1b is greater than $100 thousand and if (mm-q1 eq 03) and (bhck4436 gt 100) and (bhdm3466
HC-K3a2 is greater than 0, then HI-1a1b divided by HC- gt 0) then (bhck4436 / bhdm3466) * 100 *4 le 9.00
K3a2 should be less than or equal to 9.00%.

Revised

HC-K

Intraseries

0088

HC-K3a2

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhdm3466-q1 gt 4000) then ((bhck4436-q1 - bhck4436q2) / bhdm3466-q1) * 100 * 4 ge 4.00

99991231

Revised

HC-K

Quality

0091

HC-K3a2

20100331

99991231

Revised

HC-K

Quality

9480

HC-K3a2

BHDM3466 For June, September, and December, if HC-K3a2
(current) is greater than $4 million, then HI-1a1b (current
minus previous) divided by HC-K3a2 (current) should be
greater than or equal to 4.00%.
BHDM3466 For March, if HC-K3a2 is greater than $4 million, then HI1a1b divided by HC-K3a2 should be greater than or equal
to 4.00%.
BHDM3466 HC-K3a2 should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-K

Quality

9480

HC-K3a3

BHDM3386 HC-K3a3 should not be null and should not be negative.

bhdm3386 ne null and bhdm3386 ge 0

FRY9C

20110331

99991231

Added

HC-K

Quality

9480

HC-K3a4

BHDM3387 HC-K3a4 should not be null and should not be negative.

bhdm3387 ne null and bhdm3387 ge 0

FRY9C

20110331

99991231

Added

HC-K

Quality

9480

HC-K3a5a

BHDMB561 HC-K3a5a should not be null and should not be negative. bhdmb561 ne null and bhdmb561 ge 0

FRY9C

20110331

99991231

Added

HC-K

Quality

9480

HC-K3a5b

BHDMB562 HC-K3a5b should not be null and should not be negative. bhdmb562 ne null and bhdmb562 ge 0

FRY9C

20111231

99991231

Added

HC-K

Intraseries

0524

HC-K3b

BHFN3360

For June, September, and December, if HI-1a2 (current)
minus HI-1a2 (previous) is greater than $100K, then HCK3b (current) should be greater than zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4059-q1 - bhck4059-q2) gt 100 then bhfn3360-q1
gt 0

FRY9C

20111231

99991231

Added

HC-K

Quality

0524

HC-K3b

BHFN3360

FRY9C

20100331

99991231

Revised

HC-K

Intraseries

6216

HC-K3b

BHFN3360

For March, if HI-1a2 is greater than $100K, then HC-K3b
should be greater than zero.
For June, September, and December, if HI-1a2 (current
minus previous) is greater than $100 thousand and HCK3b (current) is greater than zero, then HI-1a2 (current
minus previous) divided by HC-K3b (current) should be
less than or equal to 12.00%.

if (mm-q1 eq 03) and bhck4059 gt 100 then bhfn3360 gt
0
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4059-q1 - bhck4059-q2) gt 100 and (bhfn3360-q1
gt 0)) then ((bhck4059-q1 - bhck4059-q2) / (bhfn3360q1)) * 100 * 4 le 12.00

FRY9C

20100331

99991231

Revised

HC-K

Quality

6216

HC-K3b

BHFN3360

For March, if HI-1a2 is greater than $100 thousand and
HC-K3b is greater than zero, then HI-1a2 divided by HCK3b should be less than or equal to 12.00%.

if ((mm-q1 eq 03) and (bhck4059 gt 100) and (bhfn3360
gt 0)) then (bhck4059 / bhfn3360) * 100 * 4 le 12.00

FRY9C

20100331

99991231

Revised

HC-K

Intraseries

6218

HC-K3b

BHFN3360

if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhfn3360-q1 gt 4000)) then ((bhck4059-q1 - bhck4059q2) / bhfn3360-q1) * 100 * 4 ge 6.00

FRY9C

20100331

99991231

Revised

HC-K

Quality

6218

HC-K3b

BHFN3360

FRY9C

20100331

99991231

Revised

HC-K

Quality

9480

HC-K3b

BHFN3360

For June, September, and December, if HC-K3b (current)
is greater than $4 million, then HI-1a2 (current minus
previous) divided by HC-K3b (current) should be greater
than or equal to 6.00%.
For March, if HC-K3b is greater than $4 million, then HI1a2 divided by HC-K3b should be greater than or equal to
6.00%.
HC-K3b should not be null and should not be negative.

SEPTEMBER 2013

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
((bhck4436-q1 - bhck4436-q2) gt 100) and (bhdm3466q1 gt 0) then ((bhck4436-q1 - bhck4436-q2) /
bhdm3466-q1) * 100 * 4 le 9.00

if (mm-q1 eq 03) and (bhdm3466 gt 4000) then
(bhck4436 / bhdm3466) * 100 * 4 ge 4.00
bhdm3466 ne null and bhdm3466 ge 0

if ((mm-q1 eq 03) and (bhfn3360 gt 4000)) then
(bhck4059 / bhfn3360) * 100 * 4 ge 6.00
bhfn3360 ne null and bhfn3360 ge 0

FR Y-9C: EDIT-61 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20111231

MDRM
Number
BHCK3401

Edit Test

Intraseries

Edit
Target Item
Number
0525
HC-K4a

HC-K

FRY9C

20111231

99991231

Added

FRY9C

20080331

99991231

FRY9C

20111231

FRY9C

HC-K

Quality

0525

HC-K4a

BHCK3401

if (mm-q1 eq 03) and bhck4069 gt 30 then bhck3401 gt 0

HC-K

Quality

6222

HC-K4a

BHCK3401

99991231

No
Change
Revised

HC-K

Intraseries

6224

HC-K4a

BHCK3401

20111231

99991231

Revised

HC-K

Quality

6224

HC-K4a

BHCK3401

FRY9C

20090331

99991231

Revised

HC-K

Intraseries

6227

HC-K4a

BHCK3401

FRY9C

20090331

99991231

Revised

HC-K

Quality

6227

HC-K4a

BHCK3401

FRY9C

20080331

99991231

HC-K

Quality

6229

HC-K4a

BHCK3401

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K4a

BHCK3401

FRY9C

20080331

99991231

HC-K

Quality

6230

HC-K4b

BHCKB985

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K4b

BHCKB985

If the sum of HC-1b1, HC-1b2, and HC-8 is greater than
zero, then HC-K4b should be greater than zero.
HC-K4b should not be null and should not be negative.

if (bhck0395 + bhck0397 + bhck2130) gt 0 then
bhckb985 gt 0
bhckb985 ne null and bhckb985 ge 0

FRY9C

20111231

99991231

No
Change
No
Change
No
Change
No
Change
Added

For March, if HI-1e is greater than $30K, then HC-K4a
should be greater than zero.
If HC-5 is greater than zero, then HC-K4a should be
greater than zero.
For June, September, and December, if HI-1e (current)
minus HI-1e (previous) is greater than $30K and HC-K4a
(current) is not equal to zero, then HI-1e (current) minus
HI-1e (previous) divided by HC-K4a (current) should be
less than 7.00%.
For March, if HI-1e is greater than $30K and HC-K4a is
not equal to zero, then HI-1e divided by HC-K4a should
be less than 7.00%.
For June, September, and December, if HC-K4a (current)
is greater than $4M, then HI-1e (current minus previous)
divided by HC-K4a (current) should be greater than or
equal to 2.00%.
For March, if HC-K4a is greater than $4M, then HI-1e
divided by HC-K4a should be greater than or equal to
2.00%.
If HC-K4a is greater than $1M, then HC-K4a should not
equal HC-5.
HC-K4a should not be null and should not be negative.

HC-K

Intraseries

0526

HC-K5

BHCK3368

if bhck4356-q1 eq 0 and (bhck2170-q1 + bhck2170-q2)
gt 0 then bhck3368-q1 ne 0

FRY9C

20080331

99991231

HC-K

Quality

6240

HC-K5

BHCK3368

FRY9C

20111231

99991231

No
Change
Revised

If HI-A9 (current) equals zero, and HC-12 (current) plus
HC-12 (previous) is greater than zero then HC-K5
(current) should not be equal to zero.
HC-K5 should not equal HC-12.

HC-K

Intraseries

6245

HC-K5

BHCK3368

if bhck4356-q1 eq 0 and bhck3368-q1 gt 0 and
((bhck2170-q1 + bhck2170-q2) / 2) gt 0 then ((bhck3368q1 / ((bhck2170-q1 + bhck2170-q2) / 2)) * 100) ge 75
and ((bhck3368-q1 / ((bhck2170-q1 + bhck2170-q2) / 2))
* 100) le 125

FRY9C

20110630

99991231

Revised

HC-K

Quality

6250

HC-K5

BHCK3368

If HI-A9 (current) equals zero and HC-K5 (current) is
greater than zero and HC-12 (current) plus HC-12
(previous) divided by 2 is greater than zero, then (HC-K5
(current) divided by HC-12 (current) plus HC-12
(previous) divided by 2 should be in the range of 75125%.
The sum of HC-K1a through HC-K3a and HC-K3b through
HC-K4b should be less than or equal to HC-K5.

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K5

BHCK3368

HC-K5 should not be null and should not be negative.

FRY9C

20111231

99991231

No
Change
Added

HC-K

Intraseries

0527

HC-K6

BHCK3517

For June, September, and December, if the sum of HIif (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
2a1a, HI-2a1b, and HI-2a1c (current) minus the sum of HI- ((bhcka517-q1 + bhcka518-q1 + bhck6761-q1) 2a1a, HI-2a1b, and HI-2a1c (previous) is greater than
(bhcka517-q2 + bhcka518-q2 + bhck6761-q2)) gt 50 then
$50K, then HC-K6 (current) should be greater than zero. bhck3517-q1 gt 0

SEPTEMBER 2013

Alg Edit Test

For June, September, and December, if HI-1e (current)
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
minus HI-1e (previous) is greater than $30K, then HC-K4a (bhck4069-q1 - bhck4069-q2) gt 30 then bhck3401-q1 gt
(current) should be greater than zero.
0

if bhck3545 gt 0 then bhck3401 gt 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4069-q1 - bhck4069-q2) gt 30 and bhck3401-q1 ne
0 then ((bhck4069-q1 - bhck4069-q2) / bhck3401-q1) *
100 * 4 lt 7.00
if (mm-q1 eq 03) and bhck4069 gt 30 and bhck3401 ne 0
then (bhck4069 / bhck3401) * 100 * 4 lt 7.00
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhck3401-q1 gt 4000 then ((bhck4069-q1 - bhck4069q2) / bhck3401-q1) * 100 * 4 ge 2.00
if (mm-q1 eq 03) and bhck3401 gt 4000 then (bhck4069
/ bhck3401) * 100 * 4 ge 2.00
if bhck3401 gt 1000 then bhck3401 ne bhck3545
bhck3401 ne null and bhck3401 ge 0

bhck3368 ne bhck2170

(bhckb558 + bhckb559 + bhckb560 + bhck3365 +
bhdm3516 + bhfn3360 + bhck3401 + bhckb985) le
bhck3368
bhck3368 ne null and bhck3368 ge 0

FR Y-9C: EDIT-62 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20111231

Quality

Edit
Target Item
Number
0527
HC-K6

MDRM
Number
BHCK3517

HC-K

FRY9C

20130630

99991231

Revised

FRY9C

20130630

99991231

FRY9C

20130630

FRY9C

HC-K

Intraseries

6251

HC-K6

BHCK3517

Revised

HC-K

Quality

6251

HC-K6

BHCK3517

99991231

Revised

HC-K

Intraseries

6253

HC-K6

BHCK3517

20130630

99991231

Revised

HC-K

Quality

6253

HC-K6

BHCK3517

FRY9C

20080331

99991231

HC-K

Quality

6256

HC-K6

BHCK3517

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K6

BHCK3517

FRY9C

20111231

99991231

No
Change
No
Change
Added

HC-K

Intraseries

0528

HC-K7

BHCK3404

For June, September, and December, if HI-2a2 (current) if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
minus HI-2a2 (previous) is greater than $20K, then HC-K7 (bhck4172-q1 - bhck4172-q2) gt 20 then bhck3404-q1 gt
(current) should be greater than zero.
0

FRY9C

20111231

99991231

Added

HC-K

Quality

0528

HC-K7

BHCK3404

if (mm-q1 eq 03) and bhck4172 gt 20 then bhck3404 gt 0

FRY9C

20111231

99991231

Revised

HC-K

Intraseries

6271

HC-K7

BHCK3404

FRY9C

20111231

99991231

Revised

HC-K

Quality

6271

HC-K7

BHCK3404

FRY9C

20080331

99991231

HC-K

Quality

6275

HC-K7

BHCK3404

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K7

BHCK3404

FRY9C

20111231

99991231

No
Change
No
Change
Added

For March, if HI-2a2 is greater than $20K, then HC-K7
should be greater than zero.
For June, September, and December, if HI-2a2 (current)
minus HI-2a2 (previous) is greater than $20K and HC-K7
(current) is not equal to zero, then HI-2a2 (current)
minus HI-2a2 (previous) divided by HC-K7 (current)
should be less than 4.00%.
For March, if HI-2a2 is greater than $20K and HC-K7 is
not equal to zero, then HI-2a2 divided by HC-K7 should
be less than 4.00%.
If HC-K7 is greater than $1M, then HC-K7 should not
equal HC-13b2.
HC-K7 should not be null and should not be negative.

HC-K

Intraseries

0529

HC-K8

BHCK3353

For June, September, and December, if HI-2b (current)
minus HI-2b(previous) is greater than $50K, then HC-K8
(current) should be greater than zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4180-q1 - bhck4180-q2) gt 50 then bhck3353-q1 gt
0

FRY9C

20111231

99991231

Added

HC-K

Quality

0529

HC-K8

BHCK3353

For March, if HI-2b is greater than $50K, then HC-K8
should be greater than zero.

if (mm-q1 eq 03) and bhck4180 gt 50 then bhck3353 gt 0

SEPTEMBER 2013

Edit Test

Alg Edit Test

For March, if the sum of HI-2a1a, HI-2a1b, and HI-2a1c is if (mm-q1 eq 03) and (bhcka517 + bhcka518 + bhck6761)
greater than $50K, then HC-K6 should be greater than
gt 50 then bhck3517 gt 0
zero.
For June, September, and December, if the sum of HIif (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
2a1a, HI-2a1b, and HI-2a1c (current) minus the sum of HI- ((bhcka517-q1 + bhcka518-q1 + bhck6761-q1) 2a1a, HI-2a1b, and HI-2a1c (previous) is greater than
(bhcka517-q2 + bhcka518-q2 + bhck6761-q2)) gt 50 and
$50K and HC-K6 (current) is not equal to zero, then the bhck3517-q1 ne 0 then (((bhcka517-q1 + bhcka518-q1 +
sum of HI-2a1a, HI-2a1b, and HI-2a1c (current) minus the bhck6761-q1) - (bhcka517-q2 + bhcka518-q2 + bhck6761sum of HI-2a1a, HI-2a1b, and HI-2a1c (previous) divided q2)) / bhck3517-q1) * 100 * 4 lt 5.00
by HC-K6 (current) should be less than 5.00%.
For March, if the sum of HI-2a1a, HI-2a1b, and HI-2a1c is
greater than $50K and HC-K6 is not equal to zero, then
the sum of HI-2a1a, HI-2a1b, and HI-2a1c divided by HCK6 should be less than 5.00%.
For June, September, and December, if HC-K6 (current) is
greater than $3M then the sum of HI-2a1a, HI-2a1b and
HI-2a1c (current minus previous) divided by HC-K6
(current) should be greater than or equal to .1%.

if (mm-q1 eq 03) and (bhcka517 + bhcka518 + bhck6761)
gt 50 and bhck3517 ne 0 then ((bhcka517 + bhcka518 +
bhck6761) / bhck3517) * 100 * 4 lt 5.00

For March, if HC-K6 is greater than $3M then the sum of
HI-2a1a, HI-2a1b and HI-2a1c divided by HC-K6 should be
greater than or equal to .1%.
If HC-K6 is greater than $1M, then HC-K6 should not
equal HC-13a2.
HC-K6 should not be null and should not be negative.

if (mm-q1 eq 03) and bhck3517 gt 3000 then ((bhcka517
+ bhcka518 + bhck6761) / bhck3517) * 100 * 4 ge .1

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhck3517-q1 gt 3000 then (((bhcka517-q1 + bhcka518q1 + bhck6761-q1) - (bhcka517-q2 + bhcka518-q2 +
bhck6761-q2)) / bhck3517-q1) * 100 * 4 ge .1

if bhck3517 gt 1000 then bhck3517 ne bhdm6636
bhck3517 ne null and bhck3517 ge 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4172-q1 - bhck4172-q2) gt 20 and bhck3404-q1 ne
0 then ((bhck4172-q1 - bhck4172-q2) / bhck3404-q1) *
100 * 4 lt 4.00
if (mm-q1 eq 03) and bhck4172 gt 20 and bhck3404 ne 0
then (bhck4172 / bhck3404) * 100 * 4 lt 4.00
if bhck3404 gt 1000 then bhck3404 ne bhfn6636
bhck3404 ne null and bhck3404 ge 0

FR Y-9C: EDIT-63 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20111231

Intraseries

Edit
Target Item
Number
6281
HC-K8

MDRM
Number
BHCK3353

HC-K

FRY9C

20111231

99991231

Revised

HC-K

Quality

6281

HC-K8

BHCK3353

FRY9C

20080331

99991231

HC-K

Quality

9480

HC-K8

BHCK3353

99991231

No
Change
Added

FRY9C

20111231

HC-K

Intraseries

0530

HC-K9

BHCK2635

FRY9C

20111231

99991231

Added

HC-K

Quality

0530

HC-K9

BHCK2635

FRY9C

20111231

99991231

Revised

HC-K

Intraseries

6288

HC-K9

FRY9C

20111231

99991231

Revised

HC-K

Quality

6288

FRY9C

20110331

99991231

Revised

HC-K

Intraseries

FRY9C

20110331

99991231

Revised

HC-K

FRY9C

20080331

99991231

FRY9C

20111231

99991231

No
Change
Added

FRY9C

20080331

99991231

FRY9C

20111231

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Edit Test

Alg Edit Test

For June, September, and December, if HI-2b (current)
minus HI-2b (previous) is greater than $50K and HC-K8
(current) is not equal to zero, then HI-2b (current) minus
HI-2b (previous) divided by HC-K8 (current) should be
less than 6.00%.
For March, if HI-2b is greater than $50K and HC-K8 is not
equal to zero, then HI-2b divided by HC-K8 should be less
than 6.00%.
HC-K8 should not be null and should not be negative.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck4180-q1 - bhck4180-q2) gt 50 and bhck3353-q1 ne
0 then ((bhck4180-q1 - bhck4180-q2) / bhck3353-q1) *
100 * 4 lt 6.00

For June, September, and December, if HC-15 (current)
equals zero and HI-2c (current) minus HI-2c (previous) is
greater than $100K, then HC-K9 (current) should be
greater than zero.
For March, if HC-15 equals zero and HI-2c is greater than
$100K, then HC-K9 should be greater than zero.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhck3548-q1 eq 0 and (bhck4185-q1 - bhck4185-q2) gt
100 then bhck2635-q1 gt 0

BHCK2635

For June, September, and December, if HC-15 (current)
equals zero and HI-2c (current) minus HI-2c (previous) is
greater than $100K and HC-K9 (current) is not equal to
zero, then HI-2c (current) minus HI-2c (previous) divided
by HC-K9 (current) should be less than 9.00%.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhck3548-q1 eq 0 and (bhck4185-q1 - bhck4185-q2) gt
100 and bhck2635-q1 ne 0 then ((bhck4185-q1 bhck4185-q2) / bhck2635-q1) * 100 * 4 lt 9.00

HC-K9

BHCK2635

For March, if HC-15 equals zero and HI-2c is greater than if (mm-q1 eq 03) and bhck3548 eq 0 and bhck4185 gt
$100K and HC-K9 is not equal to zero, then HI-2c divided 100 and bhck2635 ne 0 then (bhck4185 / bhck2635) *
by HC-K9 should be less than 9.00%.
100 * 4 lt 9.00

6290

HC-K9

BHCK2635

For June, September, and December, if HC-15 (current)
equals zero and HC-K9 (current) is greater than $4M,
then HI-2c (current minus previous) divided by HC-K9
(current) should be greater than or equal to .75%.

Quality

6290

HC-K9

BHCK2635

HC-K

Quality

9480

HC-K9

BHCK2635

For March, if HC-15 equals zero and HC-K9 is greater
if (mm-q1 eq 03) and bhck3548 eq 0 and bhck2635 gt
than $4M, then HI-2c divided by HC-K9 should be greater 4000 then (bhck4185 / bhck2635) * 100 * 4 ge .75
than or equal to .75%.
HC-K9 should not be null and should not be negative.
bhck2635 ne null and bhck2635 ge 0

HC-K

Intraseries

0532

HC-K11

BHCK3519

No
Change
Revised

HC-K

Quality

6293

HC-K11

BHCK3519

HC-K

Intraseries

6295

HC-K11

BHCK3519

No
Change
No
Change

HC-K

Quality

9480

HC-K11

BHCK3519

HC-L

Quality

6297

HC-L1a

BHCK3814

If HC-27a (current) is not equal to zero or HC-27a
(previous) is not equal to zero, then HC-K11 (current)
should not be equal to zero.
Sum of HC-K6 through HC-K11 should be less than or
equal to HC-K5.
If HC-K11 (current) is greater than zero and HC-27a
(current) plus HC-27a (previous) divided by 2 is greater
than zero, then HC-K11 (current) divided by HC-27a
(current) plus HC-27a (previous) divided by 2 should be in
the range of 75 - 125%.
HC-K11 should not be null and should not be negative.

if (mm-q1 eq 03) and bhck4180 gt 50 and bhck3353 ne 0
then (bhck4180 / bhck3353) * 100 * 4 lt 6.00
bhck3353 ne null and bhck3353 ge 0

if (mm-q1 eq 03) and bhck3548 eq 0 and bhck4185 gt
100 then bhck2635 gt 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
bhck3548-q1 eq 0 and bhck2635-q1 gt 4000 then
((bhck4185-q1 - bhck4185-q2) / bhck2635-q1) * 100 * 4
ge .75

if (bhck3210-q1 ne 0 or bhck3210-q2 ne 0) then
bhck3519-q1 ne 0
(bhck3517 + bhck3404 + bhck3353 + bhck2635 +
bhck3519) le bhck3368
if bhck3519-q1 gt 0 and ((bhck3210-q1 + bhck3210-q2) /
2) gt 0 then ((bhck3519-q1 / ((bhck3210-q1 + bhck3210q2) / 2)) * 100) ge 75 and ((bhck3519-q1 / ((bhck3210-q1
+ bhck3210-q2) / 2))*100) le 125
bhck3519 ne null and bhck3519 ge 0

If HC-C1c1B equals zero, then HC-L1a should be less than if bhdm1797 eq 0 then bhck3814 lt 500
$500K.

FR Y-9C: EDIT-64 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20100331

Effective End Edit
Date
Change
99991231
No
Change
99991231
Revised

FRY9C

20100331

99991231

Added

HC-L

Quality

9480

HC-L1b2

BHCKJ456

HC-L1b2 should not be null and should not be negative.

bhckj456 ne null and bhckj456 ge 0

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L1c1

BHCK3816

HC-L1c1 should not be null and should not be negative.

bhck3816 ne null and bhck3816 ge 0

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L1c1a

BHCKF164

HC-L1c1a should not be null and should not be negative. bhckf164 ne null and bhckf164 ge 0

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L1c1b

BHCKF165

HC-L1c1b should not be null and should not be negative. bhckf165 ne null and bhckf165 ge 0

FRY9C

20080331

99991231

HC-L

Quality

6299

HC-L1c2

BHCK6550

20080331

99991231

HC-L

Quality

9480

HC-L1c2

BHCK6550

If HC-L1c2 is greater than $1M, then HC-CM2 should be
greater than zero.
HC-L1c2 should not be null and should not be negative.

if bhck6550 gt 1000 then bhck2746 gt 0

FRY9C
FRY9C

20080331

99991231

HC-L

Intraseries

6300

HC-L1d

BHCK3817

20080331

99991231

HC-L

Quality

9480

HC-L1d

BHCK3817

If HC-L1d (previous) equals zero, then HC-L1d (current)
should equal zero.
HC-L1d should not be null and should not be negative.

if bhck3817-q2 eq 0 then bhck3817-q1 eq 0

FRY9C
FRY9C

20100331

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised

HC-L

Quality

9480

HC-L1e1

BHCKJ457

HC-L1e1 should not be null and should not be negative.

bhckj457 ne null and bhckj457 ge 0

FRY9C

20100331

99991231

Added

HC-L

Quality

9480

HC-L1e2

BHCKJ458

HC-L1e2 should not be null and should not be negative.

bhckj458 ne null and bhckj458 ge 0

FRY9C

20100331

99991231

Revised

HC-L

Intraseries

6302

HC-L1e3

BHCKJ459

If HC-12 (previous) is not equal to zero and HC-12
(current) is not equal to zero and the sum of HC-L1a
through HC-L1c1 (previous) and HC-L1c2 through HCL1e3 (previous) divided by HC-12 (previous) is less than
50 percent, then the sum of HC-L1a through HC-L1c1
(current) and HC-L1c2 through HC-L1e3 (current) divided
by HC-12 (current) should be less than 50 percent.

if bhck2170-q2 ne 0 and bhck2170-q1 ne 0 and
((bhck3814-q2 + bhckj455-q2 + bhckj456-q2 + bhck3816q2 + bhck6550-q2 + bhck3817-q2 + bhckj457-q2 +
bhckj458-q2 + bhckj459-q2) / bhck2170-q2) * 100 lt 50
then ((bhck3814-q1 + bhckj455-q1 + bhckj456-q1 +
bhck3816-q1 + bhck6550-q1 + bhck3817-q1 + bhckj457q1 + bhckj458-q1 + bhckj459-q1) / bhck2170-q1) * 100 lt
50

FRY9C

20100331

99991231

Revised

HC-L

Intraseries

6303

HC-L1e3

BHCKJ459

If HC-12 (previous) is not equal to zero and HC-12
(current) is not equal to zero and the sum of HC-L1a
through HC-L1c1 (previous) and HC-L1c2 through HCL1e3 (previous) divided by HC-12 (previous) is greater
than or equal to 50 percent, then the sum of HC-L1a
through HC-L1c1 (current) and HC-L1c2 through HC-L1e3
(current) divided by HC-12 (current) should be greater
than or equal to 50 percent.

if bhck2170-q2 ne 0 and ((bhck3814-q2 + bhckj455-q2 +
bhckj456-q2 + bhck3816-q2 + bhck6550-q2 + bhck3817q2 + bhckj457-q2 + bhckj458-q2 + bhckj459-q2) /
bhck2170-q2) * 100 ge 50 then ((bhck3814-q1 +
bhckj455-q1 + bhckj456-q1 + bhck3816-q1 + bhck6550q1 + bhck3817-q1 + bhckj457-q1 + bhckj458-q1 +
bhckj459-q1) / bhck2170-q1) * 100 ge 50

FRY9C

20100331

99991231

Added

HC-L

Quality

9480

HC-L1e3

BHCKJ459

HC-L1e3 should not be null and should not be negative.

bhckj459 ne null and bhckj459 ge 0

FRY9C

20080331

99991231

HC-L

Quality

6305

HC-L2

BHCK6566

20080331

99991231

HC-L

Quality

6306

HC-L2

BHCK6566

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L2

BHCK6566

HC-L2 divided by HC-12 should not exceed tolerance of
25%
If HC-L2 is greater than zero, then HC-L2a should not
equal HC-L2.
HC-L2 should not be null and should not be negative.

(bhck6566 / bhck2170) *100 le 25

FRY9C

FRY9C

20090331

99991231

No
Change
No
Change
No
Change
Added

HC-L

Quality

9470

HC-L2a

BHCK3820

HC-L2a should not be negative.

bhck3820 ge 0 or bhck3820 eq null

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK3814

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9480
HC-L1a

HC-L

HC-L1a should not be null and should not be negative.

bhck3814 ne null and bhck3814 ge 0

HC-L

Quality

9480

HC-L1b1

BHCKJ455

HC-L1b1 should not be null and should not be negative.

bhckj455 ne null and bhckj455 ge 0

bhck6550 ne null and bhck6550 ge 0

bhck3817 ne null and bhck3817 ge 0

if bhck6566 gt 0 then bhck3820 ne bhck6566
bhck6566 ne null and bhck6566 ge 0

FR Y-9C: EDIT-65 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Added
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

FRY9C
FRY9C

20090331
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-L

SEPTEMBER 2013

Quality

Edit
Target Item
Number
6308
HC-L3

MDRM
Number
BHCK6570

Edit Test

Alg Edit Test

HC-L3 divided by HC-12 should not exceed tolerance of
25%
If HC-L3 is greater than zero, then HC-L3a should not
equal HC-L3.
HC-L3 should not be null and should not be negative.

(bhck6570 / bhck2170) *100 le 25

HC-L

Quality

6309

HC-L3

BHCK6570

HC-L

Quality

9480

HC-L3

BHCK6570

HC-L
HC-L

Quality
Quality

9470
6311

HC-L3a
HC-L4

BHCK3822
BHCK3411

HC-L3a should not be negative.
HC-L4 divided by HC-12 should not exceed tolerance of
25%
HC-L4 should not be null and should not be negative.

bhck3822 ge 0 or bhck3822 eq null
(bhck3411/bhck2170) *100 le 25

HC-L

Quality

9480

HC-L4

BHCK3411

HC-L

Intraseries

6313

HC-L6

BHCK3433

If the sum of HC-BM1 (previous) and HC-L6 (previous) is if (bhck0416-q2 + bhck3433-q2) le (bhck1754-q2 +
less than or equal to the sum of HC-2a (previous) and HC- bhck1773-q2) then (bhck0416-q1 + bhck3433-q1) le
2b (previous), then the sum of HC-BM1 (current) and HC- (bhck1754-q1 + bhck1773-q1)
L6 (current) should be less than or equal to the sum of
HC-2a (current) and HC-2b (current).

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

HC-L

Quality

9480

HC-L6

BHCK3433

HC-L6 should not be null and should not be negative.

HC-L

Quality

9480

HC-L7a1A

BHCKC968

HC-L7a1A should not be null and should not be negative. bhckc968 ne null and bhckc968 ge 0

HC-L

Quality

9480

HC-L7a1B

BHCKC969

HC-L7a1B should not be null and should not be negative. bhckc969 ne null and bhckc969 ge 0

HC-L

Quality

9480

HC-L7a2A

BHCKC970

HC-L7a2A should not be null and should not be negative. bhckc970 ne null and bhckc970 ge 0

HC-L

Quality

9480

HC-L7a2B

BHCKC971

HC-L7a2B should not be null and should not be negative. bhckc971 ne null and bhckc971 ge 0

HC-L

Quality

9480

HC-L7a3A

BHCKC972

HC-L7a3A should not be null and should not be negative. bhckc972 ne null and bhckc972 ge 0

HC-L

Quality

9480

HC-L7a3B

BHCKC973

HC-L7a3B should not be null and should not be negative. bhckc973 ne null and bhckc973 ge 0

HC-L

Intraseries

6316

HC-L7a4A

BHCKC974

If the sum of HC-L7a1A through HC-L7a4A (previous) is
greater than the sum of HC-L7a1B through HC-L7a4B
(previous), then the sum of HC-L7a1A through HC-L7a4A
(current) should be greater than the sum of HC-L7a1B
through HC-L7a4B (current).

No
Change
No
Change

HC-L

Quality

9480

HC-L7a4A

BHCKC974

HC-L

Intraseries

6317

HC-L7a4B

BHCKC975

No
Change
No
Change
No
Change

HC-L

Quality

9480

HC-L7a4B

BHCKC975

if ((bhckc969-q2 + bhckc971-q2 + bhckc973-q2 +
bhckc975-q2) gt (bhckc968-q2 + bhckc970-q2 +
bhckc972-q2 + bhckc974-q2)) then ((bhckc969-q1 +
bhckc971-q1 + bhckc973-q1 + bhckc975-q1) gt
(bhckc968-q1 + bhckc970-q1 + bhckc972-q1 + bhckc974q1))
HC-L7a4B should not be null and should not be negative. bhckc975 ne null and bhckc975 ge 0

HC-L

Quality

9480

HC-L7b1A

BHCKC219

HC-L7b1A should not be null and should not be negative. bhckc219 ne null and bhckc219 ge 0

HC-L

Quality

9480

HC-L7b1B

BHCKC221

HC-L7b1B should not be null and should not be negative. bhckc221 ne null and bhckc221 ge 0

if bhck6570 gt 0 then bhck3822 ne bhck6570
bhck6570 ne null and bhck6570 ge 0

bhck3411 ne null and bhck3411 ge 0

bhck3433 ne null and bhck3433 ge 0

if ((bhckc968-q2 + bhckc970-q2 + bhckc972-q2 +
bhckc974-q2) gt (bhckc969-q2 + bhckc971-q2 +
bhckc973-q2 + bhckc975-q2)) then ((bhckc968-q1 +
bhckc970-q1 + bhckc972-q1 + bhckc974-q1) gt
(bhckc969-q1 + bhckc971-q1 + bhckc973-q1 + bhckc975q1))
HC-L7a4A should not be null and should not be negative. bhckc974 ne null and bhckc974 ge 0
If the sum of HC-L7a1B through HC-L7a4B (previous) is
greater than the sum of HC-L7a1A through HC-L7a4A
(previous), then the sum of HC-L7a1B through HC-L7a4B
(current) should be greater than the sum of HC-L7a1A
through HC-L7a4A (current).

FR Y-9C: EDIT-66 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Quality

Edit
Target Item
Number
6315
HC-L7b2A

MDRM
Number
BHCKC220

HC-L

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

9480

HC-L7b2A

BHCKC220

HC-L

Quality

6318

HC-L7b2B

BHCKC222

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L7b2B

BHCKC222

99991231

No
Change
Revised

FRY9C

20121231

HC-L

Quality

9480

HC-L7c1a

BHCKG401

FRY9C

20121231

99991231

Revised

HC-L

Quality

9480

HC-L7c1b

BHCKG402

FRY9C

20121231

99991231

Revised

HC-L

Quality

9480

HC-L7c2a

BHCKG403

FRY9C

20121231

99991231

Revised

HC-L

Quality

9480

HC-L7c2b

BHCKG404

FRY9C

20121231

99991231

Revised

HC-L

Quality

9480

HC-L7c2c

BHCKG405

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d1aA

BHCKG406

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d1aB

BHCKG407

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d1aC

BHCKG408

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d1bA

BHCKG409

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d1bB

BHCKG410

FRY9C

20090630

99991231

Added

HC-L

Quality

0296

HC-L7d1bC

BHCKG411

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d1bC

BHCKG411

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d2aA

BHCKG412

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d2aB

BHCKG413

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d2aC

BHCKG414

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d2bA

BHCKG415

FRY9C

20090630

99991231

Added

HC-L

Quality

9480

HC-L7d2bB

BHCKG416

FRY9C

20090630

99991231

Added

HC-L

Quality

0297

HC-L7d2bC

BHCKG417

SEPTEMBER 2013

Edit Test

Alg Edit Test

If the sum of HC-L7a1A through HC-L7a4A is greater than
zero, then the sum of HC-L7b1A and HC-L7b2A divided by
the sum of HC-L7a1A through HC-L7a4A should be
greater than zero and less than 10%.

if ((bhckc968 + bhckc970 + bhckc972 + bhckc974) gt 0)
then ((bhckc219 + bhckc220) / (bhckc968 + bhckc970 +
bhckc972 + bhckc974)) gt 0 and ((bhckc219 + bhckc220)
/ (bhckc968 + bhckc970 + bhckc972 + bhckc974) * 100)
lt 10
HC-L7b2A should not be null and should not be negative. bhckc220 ne null and bhckc220 ge 0
If the sum of HC-L7a1B through HC-L7a4B is greater than
zero, then the sum of HC-L7b1B and HC-L7b2B divided by
the sum of HC-L7a1B through HC-L7a4B should be
greater than zero and less than 10%.

if ((bhckc969 + bhckc971 + bhckc973 + bhckc975) gt 0)
then ((bhckc221 + bhckc222) / (bhckc969 + bhckc971 +
bhckc973 + bhckc975)) gt 0 and ((bhckc221 + bhckc222)
/ (bhckc969 + bhckc971 + bhckc973 + bhckc975) * 100)
lt 10
HC-L7b2B should not be null and should not be negative. bhckc222 ne null and bhckc222 ge 0
For BHCs and SHCs only, HC-L7c1a should not be null and
should not be negative.
For BHCs and SHCs only, HC-L7c1b should not be null and
should not be negative.
For BHCs and SHCs only, HC-L7c2a should not be null and
should not be negative.
For BHCs and SHCs only, HC-L7c2b should not be null and
should not be negative.
For BHCs and SHCs only, HC-L7c2c should not be null and
should not be negative.
HC-L7d1aA should not be null and should not be
negative.
HC-L7d1aB should not be null and should not be
negative.
HC-L7d1aC should not be null and should not be
negative.
HC-L7d1bA should not be null and should not be
negative.
HC-L7d1bB should not be null and should not be
negative.
Sum of HC-L7d1aA through HC-L7d1bC should be less
than or equal to sum of HC-L7a1A through HC-L7a4A.
HC-L7d1bC should not be null and should not be
negative.
HC-L7d2aA should not be null and should not be
negative.
HC-L7d2aB should not be null and should not be
negative.
HC-L7d2aC should not be null and should not be
negative.
HC-L7d2bA should not be null and should not be
negative.
HC-L7d2bB should not be null and should not be
negative.
Sum of HC-L7d2aA through HC-L7d2bC should be less
than or equal to sum of HC-L7a1B through HC-L7a4B.

for BHCs and SHCs only bhckg401 ne null and bhckg401
ge 0
for BHCs and SHCs only bhckg402 ne null and bhckg402
ge 0
for BHCs and SHCs only bhckg403 ne null and bhckg403
ge 0
for BHCs and SHCs only bhckg404 ne null and bhckg404
ge 0
for BHCs and SHCs only bhckg405 ne null and bhckg405
ge 0
bhckg406 ne null and bhckg406 ge 0
bhckg407 ne null and bhckg407 ge 0
bhckg408 ne null and bhckg408 ge 0
bhckg409 ne null and bhckg409 ge 0
bhckg410 ne null and bhckg410 ge 0
(bhckg406 + bhckg407 + bhckg408 + bhckg409 +
bhckg410 + bhckg411) le (bhckc968 + bhckc970 +
bhckc972 + bhckc974)
bhckg411 ne null and bhckg411 ge 0
bhckg412 ne null and bhckg412 ge 0
bhckg413 ne null and bhckg413 ge 0
bhckg414 ne null and bhckg414 ge 0
bhckg415 ne null and bhckg415 ge 0
bhckg416 ne null and bhckg416 ge 0
(bhckg412 + bhckg413 + bhckg414 + bhckg415 +
bhckg416 + bhckg417) le (bhckc969 + bhckc971 +
bhckc973 + bhckc975)

FR Y-9C: EDIT-67 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

HC-L

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20090331

99991231

No
Change
No
Change
No
Change
No
Change
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Quality

Edit
Target Item
Number
9480
HC-L7d2bC

MDRM
Number
BHCKG417

Edit Test

Alg Edit Test

HC-L7d2bC should not be null and should not be
negative.
If HC-L8 (previous) is greater than zero, then HC-L8
(current) should be greater than zero.
HC-L8 should not be null and should not be negative.

bhckg417 ne null and bhckg417 ge 0

HC-L

Intraseries

6319

HC-L8

BHCK8765

HC-L

Quality

9480

HC-L8

BHCK8765

HC-L

Quality

6320

HC-L9

BHCK3430

HC-L9 divided by HC-12 should not exceed tolerance of
10%
HC-L9 should not be null and should not be negative.

(bhck3430/bhck2170) *100 le 10

HC-L

Quality

9480

HC-L9

BHCK3430

HC-L

Intraseries

6326

HC-L9a

BHCK3432

If the sum of HC-L9a (previous) through HC-L9g
(previous) is greater than zero, and 25 percent of HC-27a
(current) exceeds $5M, then the sum of HC-L9a (current)
through HC-L9g (current) should be greater than zero.

if (bhck3432-q2 + bhck3434-q2 + bhck3435-q2 +
bhck6561-q2 + bhck6562-q2 + bhck6568-q2 + bhck6586q2) gt 0 and (bhck3210-q1 * .25) gt 5000 then (bhck3432q1 + bhck3434-q1 + bhck3435-q1 + bhck6561-q1 +
bhck6562-q1 + bhck6568-q1 + bhck6586-q1) gt 0

No
Change
No
Change
No
Change
No
Change
No
Change
Revised

HC-L

Quality

9480

HC-L9a

BHCK3432

HC-L9a should not be null and should not be negative.

bhck3432 ne null and bhck3432 ge 0

HC-L

Quality

9480

HC-L9b

BHCK3434

HC-L9b should not be null and should not be negative.

bhck3434 ne null and bhck3434 ge 0

HC-L

Quality

9480

HC-L9c

BHCK3435

HC-L9c should not be null and should not be negative.

bhck3435 ne null and bhck3435 ge 0

HC-L

Quality

6330

HC-L9d

BHCK6561

HC-L

Quality

9480

HC-L9d

BHCK6561

If financial data is not equal to null or zero, then text data if bhck6561 ne null and bhck6561 ne 0 then text6561 ne
should not be null.
null
HC-L9d should not be null and should not be negative.
bhck6561 ne null and bhck6561 ge 0

HC-L

Quality

6331

HC-L9dTX

TEXT6561

No
Change
No
Change
Revised

HC-L

Quality

6332

HC-L9e

BHCK6562

HC-L

Quality

9480

HC-L9e

BHCK6562

HC-L

Quality

6333

HC-L9eTX

TEXT6562

No
Change
No
Change
Revised

HC-L

Quality

6334

HC-L9f

BHCK6568

HC-L

Quality

9480

HC-L9f

BHCK6568

HC-L

Quality

6335

HC-L9fTX

TEXT6568

No
Change
No
Change
Revised

HC-L

Quality

6336

HC-L9g

BHCK6586

HC-L

Quality

9480

HC-L9g

BHCK6586

HC-L

Quality

6337

HC-L9gTX

TEXT6586

No
Change
No
Change
No
Change

HC-L

Quality

9480

HC-L11aA

BHCK8693

If text data is not equal to null, then financial data should if text6586 ne null then bhck6586 ne null and bhck6586
not equal null or zero.
ne 0
HC-L11aA should not be null and should not be negative. bhck8693 ne null and bhck8693 ge 0

HC-L

Quality

9480

HC-L11aB

BHCK8694

HC-L11aB should not be null and should not be negative. bhck8694 ne null and bhck8694 ge 0

HC-L

Quality

9480

HC-L11aC

BHCK8695

HC-L11aC should not be null and should not be negative. bhck8695 ne null and bhck8695 ge 0

if bhck8765-q2 gt 0 then bhck8765-q1 gt 0
bhck8765 ne null and bhck8765 ge 0

bhck3430 ne null and bhck3430 ge 0

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.
HC-L9e should not be null and should not be negative.

if text6561 ne null then bhck6561 ne null and bhck6561
ne 0
if bhck6562 ne null and bhck6562 ne 0 then text6562 ne
null
bhck6562 ne null and bhck6562 ge 0

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.
HC-L9f should not be null and should not be negative.

if text6562 ne null then bhck6562 ne null and bhck6562
ne 0
if bhck6568 ne null and bhck6568 ne 0 then text6568 ne
null
bhck6568 ne null and bhck6568 ge 0

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.
HC-L9g should not be null and should not be negative.

if text6568 ne null then bhck6568 ne null and bhck6568
ne 0
if bhck6586 ne null and bhck6586 ne 0 then text6586 ne
null
bhck6586 ne null and bhck6586 ge 0

FR Y-9C: EDIT-68 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK8696

Edit Test

Quality

Edit
Target Item
Number
9480
HC-L11aD

HC-L

Alg Edit Test

HC-L

Quality

9480

HC-L11bA

BHCK8697

HC-L11bA should not be null and should not be negative. bhck8697 ne null and bhck8697 ge 0

HC-L

Quality

9480

HC-L11bB

BHCK8698

HC-L11bB should not be null and should not be negative. bhck8698 ne null and bhck8698 ge 0

HC-L

Quality

9480

HC-L11bC

BHCK8699

HC-L11bC should not be null and should not be negative. bhck8699 ne null and bhck8699 ge 0

HC-L

Quality

9480

HC-L11bD

BHCK8700

HC-L11bD should not be null and should not be negative. bhck8700 ne null and bhck8700 ge 0

HC-L

Quality

9480

HC-L11c1A

BHCK8701

HC-L

Quality

9480

HC-L11c1B

BHCK8702

HC-L

Quality

9480

HC-L11c1C

BHCK8703

HC-L

Quality

9480

HC-L11c1D

BHCK8704

HC-L

Quality

9480

HC-L11c2A

BHCK8705

HC-L

Quality

9480

HC-L11c2B

BHCK8706

HC-L

Quality

9480

HC-L11c2C

BHCK8707

HC-L

Quality

9480

HC-L11c2D

BHCK8708

HC-L

Quality

9480

HC-L11d1A

BHCK8709

HC-L

Quality

9480

HC-L11d1B

BHCK8710

HC-L

Quality

9480

HC-L11d1C

BHCK8711

HC-L

Quality

9480

HC-L11d1D

BHCK8712

HC-L

Quality

9480

HC-L11d2A

BHCK8713

HC-L

Quality

9480

HC-L11d2B

BHCK8714

HC-L

Quality

9480

HC-L11d2C

BHCK8715

HC-L

Quality

9480

HC-L11d2D

BHCK8716

HC-L

Quality

9480

HC-L11eA

BHCK3450

HC-L11c1A should not be null and should not be
negative.
HC-L11c1B should not be null and should not be
negative.
HC-L11c1C should not be null and should not be
negative.
HC-L11c1D should not be null and should not be
negative.
HC-L11c2A should not be null and should not be
negative.
HC-L11c2B should not be null and should not be
negative.
HC-L11c2C should not be null and should not be
negative.
HC-L11c2D should not be null and should not be
negative.
HC-L11d1A should not be null and should not be
negative.
HC-L11d1B should not be null and should not be
negative.
HC-L11d1C should not be null and should not be
negative.
HC-L11d1D should not be null and should not be
negative.
HC-L11d2A should not be null and should not be
negative.
HC-L11d2B should not be null and should not be
negative.
HC-L11d2C should not be null and should not be
negative.
HC-L11d2D should not be null and should not be
negative.
HC-L11eA should not be null and should not be negative.

HC-L

Quality

9480

HC-L11eB

BHCK3826

HC-L11eB should not be null and should not be negative. bhck3826 ne null and bhck3826 ge 0

HC-L

Quality

9480

HC-L11eC

BHCK8719

HC-L11eC should not be null and should not be negative. bhck8719 ne null and bhck8719 ge 0

HC-L

Quality

9480

HC-L11eD

BHCK8720

HC-L11eD should not be null and should not be negative. bhck8720 ne null and bhck8720 ge 0

HC-L

Quality

9480

HC-L12A

BHCKA126

HC-L12A should not be null and should not be negative.

HC-L11aD should not be null and should not be negative. bhck8696 ne null and bhck8696 ge 0

bhck8701 ne null and bhck8701 ge 0
bhck8702 ne null and bhck8702 ge 0
bhck8703 ne null and bhck8703 ge 0
bhck8704 ne null and bhck8704 ge 0
bhck8705 ne null and bhck8705 ge 0
bhck8706 ne null and bhck8706 ge 0
bhck8707 ne null and bhck8707 ge 0
bhck8708 ne null and bhck8708 ge 0
bhck8709 ne null and bhck8709 ge 0
bhck8710 ne null and bhck8710 ge 0
bhck8711 ne null and bhck8711 ge 0
bhck8712 ne null and bhck8712 ge 0
bhck8713 ne null and bhck8713 ge 0
bhck8714 ne null and bhck8714 ge 0
bhck8715 ne null and bhck8715 ge 0
bhck8716 ne null and bhck8716 ge 0
bhck3450 ne null and bhck3450 ge 0

bhcka126 ne null and bhcka126 ge 0

FR Y-9C: EDIT-69 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HC-L

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6383

HC-L14a2A

BHCK8737

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L14a2A

BHCK8737

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

6395

HC-L14a2B

BHCK8738

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6400

HC-L14a2B

BHCK8738

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L14a2B

BHCK8738

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

6410

HC-L14a2C

BHCK8739

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6415

HC-L14a2C

BHCK8739

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L14a2C

BHCK8739

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

6425

HC-L14a2D

BHCK8740

SEPTEMBER 2013

MDRM
Number
BHCKA127

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9480
HC-L12B

HC-L12B should not be null and should not be negative.

bhcka127 ne null and bhcka127 ge 0

HC-L

Quality

9480

HC-L12C

BHCK8723

HC-L12C should not be null and should not be negative.

bhck8723 ne null and bhck8723 ge 0

HC-L

Quality

6360

HC-L12D

BHCK8724

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

HC-L

Quality

9480

HC-L12D

BHCK8724

If the sum of HC-D11A and HC-D14A is greater than zero, if ((bhcm3543 + bhck3547) gt 0) then ((bhcka126 +
then the sum of HC-L12 (Columns A through D) should be bhcka127 + bhck8723 + bhck8724) gt 0)
greater than zero.
HC-L12D should not be null and should not be negative. bhck8724 ne null and bhck8724 ge 0

HC-L

Quality

9480

HC-L13A

BHCK8725

HC-L13A should not be null and should not be negative.

bhck8725 ne null and bhck8725 ge 0

HC-L

Quality

9480

HC-L13B

BHCK8726

HC-L13B should not be null and should not be negative.

bhck8726 ne null and bhck8726 ge 0

HC-L

Quality

9480

HC-L13C

BHCK8727

HC-L13C should not be null and should not be negative.

bhck8727 ne null and bhck8727 ge 0

HC-L

Quality

9480

HC-L13D

BHCK8728

HC-L13D should not be null and should not be negative.

bhck8728 ne null and bhck8728 ge 0

HC-L

Quality

9480

HC-L14a1A

BHCK8733

bhck8733 ne null and bhck8733 ge 0

HC-L

Quality

9480

HC-L14a1B

BHCK8734

HC-L

Quality

9480

HC-L14a1C

BHCK8735

HC-L

Quality

9480

HC-L14a1D

BHCK8736

HC-L

Quality

6380

HC-L14a2A

BHCK8737

HC-L14a1A should not be null and should not be
negative.
HC-L14a1B should not be null and should not be
negative.
HC-L14a1C should not be null and should not be
negative.
HC-L14a1D should not be null and should not be
negative.
If HC-L12A is greater than 500K, then the sum of HCL14a1A and HC-L14a2A should be greater than zero and
less than or equal to 10 percent of HC-L12A.
If HC-L12A is less than or equal to 500K, then the sum of
HC-L14a1A and HC-L14a2A should be less than or equal
to 10 percent of HC-L12A.
HC-L14a2A should not be null and should not be
negative.
If HC-L12B is greater than 500K, then the sum of HCL14a1B and HC-L14a2B should be greater than zero and
less than or equal to 10 percent of HC-L12B.
If HC-L12B is less than or equal to 500K, then the sum of
HC-L14a1B and HC-L14a2B should be less than or equal
to 10 percent of HC-L12B.
HC-L14a2B should not be null and should not be
negative.
If HC-L12C is greater than 500K, then the sum of HCL14a1C and HC-L14a2C should be greater than zero and
less than or equal to 15 percent of HC-L12C.
If HC-L12C is less than or equal to 500K, then the sum of
HC-L14a1C and HC-L14a2C should be less than or equal
to 15 percent of HC-L12C.
HC-L14a2C should not be null and should not be
negative.
If HC-L12D is greater than 500K, then the sum of HCL14a1D and HC-L14a2D should be greater than zero and
less than or equal to 20 percent of HC-L12D.

bhck8734 ne null and bhck8734 ge 0
bhck8735 ne null and bhck8735 ge 0
bhck8736 ne null and bhck8736 ge 0
if bhcka126 gt 500 then (bhck8733 + bhck8737) gt 0 and
(bhck8733 + bhck8737) le (bhcka126 * .1)
if bhcka126 le 500 then (bhck8733 + bhck8737) le
(bhcka126 * .1)
bhck8737 ne null and bhck8737 ge 0
if bhcka127 gt 500 then (bhck8734 + bhck8738) gt 0 and
(bhck8734 + bhck8738) le (bhcka127 * .1)
if bhcka127 le 500 then (bhck8734 + bhck8738) le
(bhcka127 * .1)
bhck8738 ne null and bhck8738 ge 0
if bhck8723 gt 500 then (bhck8735 + bhck8739) gt 0 and
(bhck8735 + bhck8739) le (bhck8723 * .15)
if bhck8723 le 500 then (bhck8735 + bhck8739) le
(bhck8723 * .15)
bhck8739 ne null and bhck8739 ge 0
if bhck8724 gt 500 then (bhck8736 + bhck8740) gt 0 and
(bhck8736 + bhck8740) le (bhck8724 * .2)

FR Y-9C: EDIT-70 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Quality

Edit
Target Item
Number
6428
HC-L14a2D

MDRM
Number
BHCK8740

HC-L

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

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

HC-L

Quality

9480

HC-L14a2D

BHCK8740

HC-L

Quality

9480

HC-L14b1A

BHCK8741

HC-L

Quality

9480

HC-L14b1B

BHCK8742

HC-L

Quality

9480

HC-L14b1C

BHCK8743

HC-L

Quality

9480

HC-L14b1D

BHCK8744

HC-L

Quality

6385

HC-L14b2A

BHCK8745

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6390

HC-L14b2A

BHCK8745

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

9480

HC-L14b2A

BHCK8745

FRY9C

20080331

99991231

HC-L

Quality

6405

HC-L14b2B

BHCK8746

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6408

HC-L14b2B

BHCK8746

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L14b2B

BHCK8746

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

6420

HC-L14b2C

BHCK8747

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6423

HC-L14b2C

BHCK8747

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L14b2C

BHCK8747

FRY9C

20080331

99991231

No
Change
No
Change

HC-L

Quality

6430

HC-L14b2D

BHCK8748

FRY9C

20080331

99991231

No
Change

HC-L

Quality

6435

HC-L14b2D

BHCK8748

FRY9C

20080331

99991231

HC-L

Quality

9480

HC-L14b2D

BHCK8748

FRY9C

20110630

99991231

No
Change
Revised

HC-L

Intraseries

0298

HC-L15aA

BHCKG418

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-L12D is less than or equal to 500K, then the sum of
HC-L14a1D and HC-L14a2D should be less than or equal
to 20 percent of HC-L12D.
HC-L14a2D should not be null and should not be
negative.
HC-L14b1A should not be null and should not be
negative.
HC-L14b1B should not be null and should not be
negative.
HC-L14b1C should not be null and should not be
negative.
HC-L14b1D should not be null and should not be
negative.
If HC-L13A is greater than 15M, then the sum of HCL14b1A and HC-L14b2A should be greater than zero and
less than or equal to 10 percent of HC-L13A.
If HC-L13A is less than or equal to 15M, then the sum of
HC-L14b1A and HC-L14b2A should be less than or equal
to 10 percent of HC-L13A.
HC-L14b2A should not be null and should not be
negative.
If HC-L13B is greater than 500K, then the sum of HCL14b1B and HC-L14b2B should be greater than zero and
less than or equal to 10 percent of HC-L13B.
If HC-L13B is less than or equal to 500K, then the sum of
HC-L14b1B and HC-L14b2B should be less than or equal
to 10 percent of HC-L13B.
HC-L14b2B should not be null and should not be
negative.
If HC-L13C is greater than 500K, then the sum of HCL14b1C and HC-L14b2C should be greater than zero and
less than or equal to 15 percent of HC-L13C.
If HC-L13C is less than or equal to 500K, then the sum of
HC-L14b1C and HC-L14b2C should be less than or equal
to 15 percent of HC-L13C.
HC-L14b2C should not be null and should not be
negative.
If HC-L13D is greater than 500K, then the sum of HCL14b1D and HC-L14b2D should be greater than zero and
less than or equal to 20 percent of HC-L13D.
If HC-L13D is less than or equal to 500K, then the sum of
HC-L14b1D and HC-L14b2D should be less than or equal
to 20 percent of HC-L13D.
HC-L14b2D should not be null and should not be
negative.
If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15aA should not be null.

if bhck8724 le 500 then (bhck8736 + bhck8740) le
(bhck8724 * .2)
bhck8740 ne null and bhck8740 ge 0
bhck8741 ne null and bhck8741 ge 0
bhck8742 ne null and bhck8742 ge 0
bhck8743 ne null and bhck8743 ge 0
bhck8744 ne null and bhck8744 ge 0
if bhck8725 gt 15000 then (bhck8741 + bhck8745) gt 0
and (bhck8741 + bhck8745) le (bhck8725 * .1)
if bhck8725 le 15000 then (bhck8741 + bhck8745) le
(bhck8725 * .1)
bhck8745 ne null and bhck8745 ge 0
if bhck8726 gt 500 then (bhck8742 + bhck8746) gt 0 and
(bhck8742 + bhck8746) le (bhck8726 * .1)
if bhck8726 le 500 then (bhck8742 + bhck8746) le
(bhck8726 * .1)
bhck8746 ne null and bhck8746 ge 0
if bhck8727 gt 500 then (bhck8743 + bhck8747) gt 0 and
(bhck8743 + bhck8747) le (bhck8727 * .15)
if bhck8727 le 500 then (bhck8743 + bhck8747) le
(bhck8727 * .15)
bhck8747 ne null and bhck8747 ge 0
if bhck8728 gt 500 then (bhck8744 + bhck8748) gt 0 and
(bhck8744 + bhck8748) le (bhck8728 * .2)
if bhck8728 le 500 then (bhck8744 + bhck8748) le
(bhck8728 * .2)
bhck8748 ne null and bhck8748 ge 0
if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg418 ne null

FR Y-9C: EDIT-71 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110630

MDRM
Number
BHCKG419

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0299
HC-L15aB

HC-L

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15aB should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg419 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0300

HC-L15aC

BHCKG420

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15aC should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg420 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0301

HC-L15aD

BHCKG421

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15aD should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg421 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0302

HC-L15aE

BHCKG422

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15aE should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg422 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0303

HC-L15b1A

BHCKG423

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b1A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg423 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0304

HC-L15b1B

BHCKG424

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b1B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg424 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0305

HC-L15b1C

BHCKG425

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b1C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg425 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0306

HC-L15b1D

BHCKG426

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b1D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg426 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0307

HC-L15b1E

BHCKG427

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b1E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg427ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0308

HC-L15b2A

BHCKG428

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b2A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg428 ne null

SEPTEMBER 2013

FR Y-9C: EDIT-72 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110630

MDRM
Number
BHCKG429

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0309
HC-L15b2B

HC-L

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b2B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg429 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0310

HC-L15b2C

BHCKG430

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b2C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg430 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0311

HC-L15b2D

BHCKG431

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b2D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg431 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0312

HC-L15b2E

BHCKG432

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b2E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg432 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0313

HC-L15b3A

BHCKG433

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b3A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg433 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0314

HC-L15b3B

BHCKG434

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b3B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg434 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0315

HC-L15b3C

BHCKG435

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b3C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg435 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0316

HC-L15b3D

BHCKG436

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b3D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg436 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0317

HC-L15b3E

BHCKG437

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b3E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg437 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0318

HC-L15b4A

BHCKG438

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b4A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg438 ne null

SEPTEMBER 2013

FR Y-9C: EDIT-73 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110630

MDRM
Number
BHCKG439

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0319
HC-L15b4B

HC-L

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b4B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg439 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0320

HC-L15b4C

BHCKG440

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b4C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg440 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0321

HC-L15b4D

BHCKG441

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b4D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg441 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0322

HC-L15b4E

BHCKG442

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b4E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg442 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0323

HC-L15b5A

BHCKG443

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b5A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg443 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0324

HC-L15b5B

BHCKG444

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b5B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg444 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0325

HC-L15b5C

BHCKG445

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b5C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg445 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0326

HC-L15b5D

BHCKG446

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b5D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg446 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0327

HC-L15b5E

BHCKG447

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b5E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg447 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0328

HC-L15b6A

BHCKG448

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b6A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg448 ne null

SEPTEMBER 2013

FR Y-9C: EDIT-74 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110630

MDRM
Number
BHCKG449

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0329
HC-L15b6B

HC-L

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b6B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg449 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0330

HC-L15b6C

BHCKG450

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b6C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg450 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0331

HC-L15b6D

BHCKG451

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b6D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg451 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0332

HC-L15b6E

BHCKG452

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b6E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg452 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0333

HC-L15b7A

BHCKG453

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b7A should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg453 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0334

HC-L15b7B

BHCKG454

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b7B should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg454 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0335

HC-L15b7C

BHCKG455

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b7C should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg455 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0336

HC-L15b7D

BHCKG456

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b7D should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg456 ne null

FRY9C

20110630

99991231

Revised

HC-L

Intraseries

0337

HC-L15b7E

BHCKG457

If HC-12 (previous June) is greater than or equal to $10
billion, then HC-L15b7E should not be null.

if ((mm-q1 eq 03 and bhck2170-q4 ge 10000000) or (mmq1 eq 06 and bhck2170-q5 ge 10000000) or (mm-q1 eq
09 and bhck2170-q6 ge 10000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 10000000)) then bhckg457 ne null

FRY9C

20080331

99991231

No
Change

HC-M

Intraseries

6450

HC-M1

BHCK3459

FRY9C

20080331

99991231

No
Change

HC-M

Quality

6455

HC-M1

BHCK3459

If (HC-M1 (current and previous) does not equal zero)
then HC-M1 (current minus previous) divided by HC-M1
(previous) should be in the range of greater than -20%
and less than 56%.
(HC-24 multiplied by 1000) divided by HC-M1 should be
less than or equal to 100.

if (bhck3459-q1 ne 0 and bhck3459-q2 ne 0) then
(((bhck3459-q1 - bhck3459-q2) / bhck3459-q2) * 100) gt 20 and (((bhck3459-q1 - bhck3459-q2) / bhck3459-q2) *
100) lt 56
if bhck3459 ne 0 then (bhck3230 * 1000) / bhck3459 le
100

SEPTEMBER 2013

FR Y-9C: EDIT-75 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20120630

Quality

Edit
Target Item
Number
6465
HC-M1

MDRM
Number
BHCK3459

HC-M

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-M

Quality

9480

HC-M1

BHCK3459

If HC-24 does not equal zero or null, then HC-M1 should if (bhck3230 ne 0 and bhck3230 ne null) then bhck3459
be greater than zero.
gt 0
HC-M1 should not be null and should not be negative.
bhck3459 ne null and bhck3459 ge 0

HC-M

Quality

9480

HC-M2

BHCK6555

HC-M2 should not be null and should not be negative.

bhck6555 ne null and bhck6555 ge 0

HC-M

Quality

9480

HC-M3

BHCK6556

HC-M3 should not be null and should not be negative.

bhck6556 ne null and bhck6556 ge 0

HC-M

Quality

9480

HC-M4

BHCK6557

HC-M4 should not be null and should not be negative.

bhck6557 ne null and bhck6557 ge 0

HC-M

Quality

6480

HC-M5

BHCKA288

HC-M

Quality

9480

HC-M5

BHCKA288

If HC-M5 is greater than zero, then HC-M5 should not
equal HC-3b or HC-14b.
HC-M5 should not be null and should not be negative.

if bhcka288 gt 0 then ((bhcka288 ne bhckb989) and
(bhcka288 ne bhckb995))
bhcka288 ne null and bhcka288 ge 0

HC-M

Quality

9480

HC-M6a1a1

Added

HC-M

Quality

9480

HC-M6a1a2

99991231

Added

HC-M

Quality

9480

HC-M6a1b

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a1c1

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a1c2a

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a1c2b

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a1d

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a1e1

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a1e2

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a2

BHDMK169 HC-M6a1a1 should not be null and should not be
negative.
BHDMK170 HC-M6a1a2 should not be null and should not be
negative.
BHDMK171 HC-M6a1b should not be null and should not be
negative.
BHDMK172 HC-M6a1c1 should not be null and should not be
negative.
BHDMK173 HC-M6a1c2a should not be null and should not be
negative.
BHDMK174 HC-M6a1c2b should not be null and should not be
negative.
BHDMK175 HC-M6a1d should not be null and should not be
negative.
BHDMK176 HC-M6a1e1 should not be null and should not be
negative.
BHDMK177 HC-M6a1e2 should not be null and should not be
negative.
BHCKK178 HC-M6a2 should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a3

BHCKK179

HC-M6a3 should not be null and should not be negative. bhckk179 ne null and bhckk179 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a4a

BHCKK180

HC-M6a4a should not be null and should not be negative. bhckk180 ne null and bhckk180 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a4b

BHCKK181

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a4c

BHCKK182

HC-M6a4b should not be null and should not be
bhckk181 ne null and bhckk181 ge 0
negative.
HC-M6a4c should not be null and should not be negative. bhckk182 ne null and bhckk182 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a5

BHCKK183

HC-M6a5 should not be null and should not be negative. bhckk183 ne null and bhckk183 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a5a

BHCKK184

HC-M6a5a should not be null and should not be negative. bhckk184 ne null and bhckk184 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a5b

BHCKK185

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a5c

BHCKK186

HC-M6a5b should not be null and should not be
bhckk185 ne null and bhckk185 ge 0
negative.
HC-M6a5c should not be null and should not be negative. bhckk186 ne null and bhckk186 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6a5d

BHCKK273

SEPTEMBER 2013

Edit Test

HC-M6a5d should not be null and should not be
negative.

Alg Edit Test

bhdmk169 ne null and bhdmk169 ge 0
bhdmk170 ne null and bhdmk170 ge 0
bhdmk171 ne null and bhdmk171 ge 0
bhdmk172 ne null and bhdmk172 ge 0
bhdmk173 ne null and bhdmk173 ge 0
bhdmk174 ne null and bhdmk174 ge 0
bhdmk175 ne null and bhdmk175 ge 0
bhdmk176 ne null and bhdmk176 ge 0
bhdmk177 ne null and bhdmk177 ge 0
bhckk178 ne null and bhckk178 ge 0

bhckk273 ne null and bhckk273 ge 0

FR Y-9C: EDIT-76 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Quality

Edit
Target Item
Number
9480
HC-M6b1

MDRM
Edit Test
Alg Edit Test
Number
BHDMK187 HC-M6b1 should not be null and should not be negative. bhdmk187 ne null and bhdmk187 ge 0

HC-M

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6b2

BHDMK188 HC-M6b2 should not be null and should not be negative. bhdmk188 ne null and bhdmk188 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6b3

BHDMK189 HC-M6b3 should not be null and should not be negative. bhdmk189 ne null and bhdmk189 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6b4

BHDMK190 HC-M6b4 should not be null and should not be negative. bhdmk190 ne null and bhdmk190 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6b5

BHDMK191 HC-M6b5 should not be null and should not be negative. bhdmk191 ne null and bhdmk191 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6b6

BHFNK260

HC-M6b6 should not be null and should not be negative. bhfnk260 ne null and bhfnk260 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M6b7

BHCKK192

HC-M6b7 should not be null and should not be negative. bhckk192 ne null and bhckk192 ge 0

FRY9C

20100331

99991231

Added

HC-M

Quality

9480

HC-M6c

BHCKJ461

HC-M6c should not be null and should not be negative.

bhckj461 ne null and bhckj461 ge 0

FRY9C

20100331

99991231

Added

HC-M

Quality

9480

HC-M6d

BHCKJ462

HC-M6d should not be null and should not be negative.

bhckj462 ne null and bhckj462 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M7a

BHCKK193

HC-M7a should not be null and should not be negative.

bhckk193 ne null and bhckk193 ge 0

FRY9C

20110331

99991231

Added

HC-M

Quality

9480

HC-M7b

BHCKK194

HC-M7b should not be null and should not be negative.

bhckk194 ne null and bhckk194 ge 0

FRY9C

20080331

99991231

No
Change

HC-M

Intraseries

6501

HC-M8

BHCKC251

FRY9C

20080331

99991231

HC-M

Quality

9480

HC-M8

BHCKC251

FRY9C

20080331

99991231

HC-M

Quality

9480

HC-M9

BHCK6689

HC-M9 should not be null and should not be negative.

FRY9C

20080331

99991231

HC-M

Quality

6520

HC-M12a

BHCK3164

FRY9C

20080331

99991231

HC-M

Quality

9480

HC-M12a

BHCK3164

HC-M12a should be less than or equal to HC-M12a1.
bhck3164 le (bhck6438 + 25)
(+25K)
HC-M12a should not be null and should not be negative. bhck3164 ne null and bhck3164 ge 0

FRY9C

20080331

99991231

HC-M

Quality

6530

HC-M12a1

BHCK6438

FRY9C

20080331

99991231

HC-M

Quality

6533

HC-M12a1

BHCK6438

FRY9C

20080331

99991231

HC-M

Quality

9480

HC-M12a1

BHCK6438

FRY9C

20080331

99991231

HC-M

Quality

9480

HC-M12b

FRY9C

20080331

99991231

HC-M

Quality

9490

FRY9C

20080331

99991231

HC-M

Quality

FRY9C

20090630

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised

For June, September, and December, if HC-M8 (previous) if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
is equal to 1 (yes), then HC-M8 (current) should equal 1 (bhckc251-q2 eq 1)) then bhckc251-q1 eq 1
(yes).
HC-M8 should not be null and should not be negative.
bhckc251 ne null and bhckc251 ge 0

HC-M

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

SEPTEMBER 2013

bhck6689 ne null and bhck6689 ge 0

if bhck3164 gt 0 then bhck6438 gt 0

BHCKB026

If HC-M12a is greater than zero, then HC-M12a1 should
be greater than zero.
If HC-M12a1 is greater than zero, then HC-M12a should
be greater than zero.
HC-M12a1 should not be null and should not be
negative.
HC-M12b should not be null and should not be negative.

HC-M12c

BHCK5507

HC-M12c should not be null.

bhck5507 ne null

9500

HC-M12d

BHCT0426

HC-M12d should not be null and should not be negative. bhct0426 ne null and bhct0426 ge 0

Quality

9500

HC-M13

BHCT2150

HC-M13 should not be null and should not be negative.

HC-M

Quality

9500

HC-M14a

BHCK2309

HC-M14a should not be null and should not be negative. bhck2309 ne null and bhck2309 ge 0

HC-M

Quality

9500

HC-M14b

BHCK2332

HC-M14b should not be null and should not be negative. bhck2332 ne null and bhck2332 ge 0

if bhck6438 gt 0 then bhck3164 gt 0
bhck6438 ne null and bhck6438 ge 0
bhckb026 ne null and bhckb026 ge 0

bhct2150 ne null and bhct2150 ge 0

FR Y-9C: EDIT-77 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20090630

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C
FRY9C
FRY9C

20130331
20130331
20080331

99991231
99991231
99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C
FRY9C

20090331
20080331

99991231
99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Schedule

Edit Type
Intraseries

Edit
Target Item
Number
6540
HC-M14c

MDRM
Number
BHCK2333

HC-M

Edit Test

Alg Edit Test

HC-M

Quality

9500

HC-M14c

BHCK2333

If HC-M14c (previous) is greater than zero then HC-16
if bhck2333-q2 gt 0 then bhck3190-q1 gt 0
(current) should be greater than zero.
HC-M14c should not be null and should not be negative. bhck2333 ne null and bhck2333 ge 0

HC-M

Quality

9500

HC-M14d

BHCT3190

HC-M14d should not be null and should not be negative. bhct3190 ne null and bhct3190 ge 0

HC-M

Quality

6545

HC-M15

BHCKB569

If previous June HC-12 is greater than or equal to $1
billion and HC-M15 equals 1 (yes) and HI-5d1 through HI5d3 is greater than $100 thousand, then HI-Mem12a
should be greater than zero.

No
Change
No
Change

HC-M

Quality

6547

HC-M15

BHCKB569

HC-M

Intraseries

6549

HC-M15

BHCKB569

No
Change
No
Change
No
Change
No
Change
Revised
Revised
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised
No
Change
No
Change
No
Change
No
Change
No
Change

HC-M

Intraseries

6550

HC-M15

BHCKB569

HC-M

Quality

9500

HC-M15

BHCKB569

For March, if HI-Mem12a is greater than $10 thousand,
then HC-M15 should equal 1 (yes).
For June, September and December, if HI-Mem12a
(current - previous) is greater than $10 thousand, then
HC-M15 should equal 1 (yes).
If HC-M15 (previous) equals 1 (yes) then HC-M15
(current) should equal 1 (yes).
HC-M15 should not be null and should not be negative.

HC-M

Intraseries

6555

HC-M16

BHCKB570

HC-M

Quality

9500

HC-M16

HC-M
HC-M
HC-M

Quality
Quality
Quality

9510
9510
9510

HC-M

Quality

HC-M

if ((mm-q1 eq 03 and bhck2170-q4 ge 1000000) or (mmq1 eq 06 and bhck2170-q5 ge 1000000) or (mm-q1 eq 09
and bhck2170-q6 ge 1000000) or (mm-q1 eq 12 and
bhck2170-q7 ge 1000000) and (bhckb569 eq 1) and
(bhckc886 + bhckc888 + bhckc887) gt 100) then
bhck8431 gt 0
if (mm-q1 eq 03 and bhck8431 gt 10) then bhckb569 eq
1
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhck8431-q1 - bhck8431-q2) gt 10) then bhckb569 eq 1
if (bhckb569-q2 eq 1) then( bhckb569-q1 eq 1)
bhckb569 ne null and bhckb569 ge 0
if (bhckb570-q2 gt 0) then (bhckb570-q1 gt 0)

BHCKB570

If HC-M16 (previous) is greater than zero, then HC-M16
(current) should be greater than zero.
HC-M16 should not be null and should not be negative.

HC-M17
HC-M18
HC-M19a

BHCKC161
BHCKC159
BHCKC700

HC-M17 should not be negative.
HC-M18 should not be negative.
HC-M19a should not be negative.

bhckc161 ge 0 or bhckc161 eq null
bhckc159 ge 0 or bhckc159 eq null
bhckc700 ge 0 or bhckc700 eq null

9510

HC-M19b

BHCKC701

HC-M19b should not be negative.

bhckc701 ge 0 or bhckc701 eq null

Quality

9510

HC-M20a

BHCKC252

HC-M20a should not be negative.

bhckc252 ge 0 or bhckc252 eq null

HC-M

Quality

9510

HC-M20b1

BHCK4832

HC-M20b1 should not be negative.

bhck4832 ge 0 or bhck4832 eq null

HC-M

Quality

9510

HC-M20b2

BHCK4833

HC-M20b2 should not be negative.

bhck4833 ge 0 or bhck4833 eq null

HC-M

Quality

9510

HC-M20b3

BHCK4834

HC-M20b3 should not be negative.

bhck4834 ge 0 or bhck4834 eq null

HC-M

Quality

9510

HC-M20c1

BHCK5041

HC-M20c1 should not be negative.

bhck5041 ge 0 or bhck5041 eq null

HC-M
HC-M

Quality
Quality

9510
9510

HC-M20c2
HC-M20c3

BHCK5043
BHCK5045

HC-M20c2 should not be negative.
HC-M20c3 should not be negative.

bhck5043 ge 0 or bhck5043 eq null
bhck5045 ge 0 or bhck5045 eq null

HC-M

Quality

9510

HC-M20d

BHCK5047

HC-M20d should not be negative.

bhck5047 ge 0 or bhck5047 eq null

HC-M

Quality

9510

HC-M21

BHCKC253

HC-M21 should not be negative.

bhckc253 ge 0 or bhckc253 eq null

HC-M

Quality

6562

HC-M23a

BHCKF064

HC-M23a should be less than or equal to HC-14a.

bhckf064 le bhdmb993

HC-M

Quality

9520

HC-M23a

BHCKF064

HC-M23a should not be null and should not be negative. bhckf064 ne null and bhckf064 ge 0

bhckb570 ne null and bhckb570 ge 0

FR Y-9C: EDIT-78 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

FRY9C

20080331

FRY9C

20090331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
Added

FRY9C

20090331

99991231

Added

HC-M

Quality

9520

HC-M24b

BHCKG235

HC-M24b should not be null and should not be negative. bhckg235 ne null and bhckg235 ge 0

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N1a1A

BHCKF172

HC-N1a1A should not be null and should not be negative. bhckf172 ne null and bhckf172 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-N

Intraseries

6570

HC-N1a1B

BHCKF174

If HC-N1a1A (previous) is greater than zero and HCif (bhckf172-q2 gt 0) and (bhckf174-q2 gt 0) and
N1a1B (previous) is greater than zero and the sum of HC- ((bhckf172-q2 + bhckf174-q2) gt 1000) and (bhckf158-q1
N1a1A (previous) and HC-N1a1B (previous) is greater
gt 0) then ((bhckf172-q1 + bhckf174-q1) gt 0)
than $1 million and HC-C1a1B (current) is greater than
zero, then the sum of HC-N1a1A (current) and HC-N1a1B
(current) should be greater than zero.

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N1a1B

BHCKF174

HC-N1a1B should not be null and should not be negative. bhckf174 ne null and bhckf174 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-N

Intraseries

6736

HC-N1a1C

BHCKF176

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N1a1C

BHCKF176

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N1a2A

BHCKF173

HC-N1a2A should not be null and should not be negative. bhckf173 ne null and bhckf173 ge 0

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

If HC-N1a1C (current minus previous) is greater than
if (bhckf176-q1 - bhckf176-q2) gt 0 then bhckc410-q1 gt
zero, then HC-NM7 (current) should be greater than
0
zero.
HC-N1a1C should not be null and should not be negative. bhckf176 ne null and bhckf176 ge 0

HC-N

Intraseries

0138

HC-N1a2B

BHCKF175

If HC-N1a2A (previous) is greater than zero and HCif (bhckf173-q2 gt 0) and (bhckf175-q2 gt 0) and
N1a2B (previous) is greater than zero and the sum of HC- ((bhckf173-q2 + bhckf175-q2) gt 1000) and (bhckf159-q1
N1a2A (previous) and HC-N1a2B (previous) is greater
gt 0) then ((bhckf173-q1 + bhckf175-q1) gt 0)
than $1 million and HC-C1a2B (current) is greater than
zero, then the sum of HC-N1a2A (current) and HC-N1a2B
(current) should be greater than zero.

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N1a2B

BHCKF175

HC-N1a2B should not be null and should not be negative. bhckf175 ne null and bhckf175 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-N

Intraseries

0139

HC-N1a2C

BHCKF177

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N1a2C

BHCKF177

FRY9C

20120930

99991231

No
Change
Revised

If HC-N1a2C (current minus previous) is greater than
if (bhckf177-q1 - bhckf177-q2) gt 0 then bhckc410-q1 gt
zero, then HC-NM7 (current) should be greater than
0
zero.
HC-N1a2C should not be null and should not be negative. bhckf177 ne null and bhckf177 ge 0

HC-N

Quality

9520

HC-N1bA

BHCK3493

HC-N1bA should not be null and should not be negative. bhck3493 ne null and bhck3493 ge 0

FRY9C

20080331

99991231

No
Change

HC-N

Intraseries

6575

HC-N1bB

BHCK3494

If HC-N1bA (previous) is greater than zero and HC-N1bB
(previous) is greater than zero and the sum of HC-N1bA
(previous) and HC-N1bB (previous) is greater than $1
million and HC-C1bB (current) is greater than zero, then
the sum of HC-N1bA (current) and HC-N1bB (current)
should be greater than zero.

FRY9C

20080331

99991231

No
Change

HC-N

Quality

9520

HC-N1bB

BHCK3494

HC-N1bB should not be null and should not be negative. bhck3494 ne null and bhck3494 ge 0

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCKF065

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
6564
HC-M23b

HC-M

HC-M23b should be less than or equal to HC-M14d.

bhckf065 le bhct3190

HC-M

Quality

9520

HC-M23b

BHCKF065

HC-M23b should not be null and should not be negative. bhckf065 ne null and bhckf065 ge 0

HC-M

Quality

9520

HC-M24a

BHCKG234

HC-M24a should not be null and should not be negative. bhckg234 ne null and bhckg234 ge 0

if (bhck3493-q2 gt 0) and (bhck3494-q2 gt 0) and
((bhck3493-q2 + bhck3494-q2) gt 1000) and (bhdm1420q1 gt 0) then ((bhck3493-q1 + bhck3494-q1) gt 0)

FR Y-9C: EDIT-79 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-N

FRY9C

20120930

99991231

Revised

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

MDRM
Number
BHCK3495

Edit Test

Intraseries

Edit
Target Item
Number
6737
HC-N1bC

Alg Edit Test

HC-N

Quality

9520

HC-N1bC

BHCK3495

HC-N1bC should not be null and should not be negative. bhck3495 ne null and bhck3495 ge 0

No
Change
No
Change

HC-N

Quality

9520

HC-N1c1A

BHCK5398

HC-N1c1A should not be null and should not be negative. bhck5398 ne null and bhck5398 ge 0

HC-N

Intraseries

6580

HC-N1c1B

BHCK5399

If HC-N1c1A (previous) is greater than zero and HCif (bhck5398-q2 gt 0) and (bhck5399-q2 gt 0) and
N1c1B (previous) is greater than zero and the sum of HC- ((bhck5398-q2 + bhck5399-q2) gt 1000) and (bhdm1797N1c1A (previous) and HC-N1c1B (previous) is greater
q1 gt 0) then ((bhck5398-q1 + bhck5399-q1) gt 0)
than $1 million and HC-C1c1B (current) is greater than
zero, then the sum of HC-N1c1A (current) and HC-N1c1B
(current) should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N1c1B

BHCK5399

HC-N1c1B should not be null and should not be negative. bhck5399 ne null and bhck5399 ge 0

HC-N

Intraseries

6738

HC-N1c1C

BHCK5400

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N1c1C

BHCK5400

If HC-N1c1C (current minus previous) is greater than
if (bhck5400-q1 - bhck5400-q2) gt 0 then bhckc410-q1 gt
zero, then HC-NM7 (current) should be greater than
0
zero.
HC-N1c1C should not be null and should not be negative. bhck5400 ne null and bhck5400 ge 0

HC-N

Quality

9520

HC-N1c2aA

BHCKC236

HC-N

Intraseries

6585

HC-N1c2aB

BHCKC237

No
Change
No
Change

HC-N

Quality

9520

HC-N1c2aB

BHCKC237

HC-N

Intraseries

6739

HC-N1c2aC

BHCKC229

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N1c2aC

BHCKC229

HC-N

Quality

9520

HC-N1c2bA

BHCKC238

HC-N

Intraseries

6590

HC-N1c2bB

BHCKC239

No
Change
No
Change

HC-N

Quality

9520

HC-N1c2bB

BHCKC239

HC-N

Intraseries

6741

HC-N1c2bC

BHCKC230

If HC-N1bC (current minus previous) is greater than zero, if (bhck3495-q1 - bhck3495-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

HC-N1c2aA should not be null and should not be
bhckc236 ne null and bhckc236 ge 0
negative.
If HC-N1c2aA (previous) is greater than zero and HCif (bhckc236-q2 gt 0) and (bhckc237-q2 gt 0) and
N1c2aB (previous) is greater than zero and the sum of HC- ((bhckc236-q2 + bhckc237-q2) gt 1000) and (bhdm5367N1c2aA (previous) and HC-N1c2aB (previous) is greater q1 gt 0) then ((bhckc236-q1 + bhckc237-q1) gt 0)
than $1 million and HC-C1c2aB (current) is greater than
zero, then the sum of HC-N1c2aA (current) and HCN1c2aB (current) should be greater than zero.
HC-N1c2aB should not be null and should not be
bhckc237 ne null and bhckc237 ge 0
negative.
If HC-N1c2aC (current minus previous) is greater than
if (bhckc229-q1 - bhckc229-q2) gt 0 then bhckc410-q1 gt
zero, then HC-NM7 (current) should be greater than
0
zero.
HC-N1c2aC should not be null and should not be
bhckc229 ne null and bhckc229 ge 0
negative.
HC-N1c2bA should not be null and should not be
bhckc238 ne null and bhckc238 ge 0
negative.
If HC-N1c2bA (previous) is greater than zero and HCif (bhckc238-q2 gt 0) and (bhckc239-q2 gt 0) and
N1c2bB (previous) is greater than zero and the sum of HC- ((bhckc238-q2 + bhckc239-q2) gt 1000) and (bhdm5368N1c2bA (previous) and HC-N1c2bB (previous) is greater q1 gt 0) then ((bhckc238-q1 + bhckc239-q1) gt 0)
than $1 million and HC-C1c2bB (current) is greater than
zero, then the sum of HC-N1c2bA (current) and HCN1c2bB (current) should be greater than zero.
HC-N1c2bB should not be null and should not be
negative.
If HC-N1c2bC (current minus previous) is greater than
zero, then HC-NM7 (current) should be greater than
zero.

bhckc239 ne null and bhckc239 ge 0
if (bhckc230-q1 - bhckc230-q2) gt 0 then bhckc410-q1 gt
0

FR Y-9C: EDIT-80 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-N

SEPTEMBER 2013

Quality

Edit
Target Item
Number
9520
HC-N1c2bC

MDRM
Number
BHCKC230

Edit Test

Alg Edit Test

HC-N

Quality

9520

HC-N1dA

BHCK3499

HC-N

Intraseries

6595

HC-N1dB

BHCK3500

If HC-N1dA (previous) is greater than zero and HC-N1dB
(previous) is greater than zero and the sum of HC-N1dA
(previous) and HC-N1dB (previous) is greater than $1
million and HC-C1dB (current) is greater than zero, then
the sum of HC-N1dA (current) and HC-N1dB (current)
should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N1dB

BHCK3500

HC-N1dB should not be null and should not be negative. bhck3500 ne null and bhck3500 ge 0

HC-N

Intraseries

6742

HC-N1dC

BHCK3501

If HC-N1dC (current minus previous) is greater than zero, if (bhck3501-q1 - bhck3501-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N1dC

BHCK3501

HC-N1dC should not be null and should not be negative. bhck3501 ne null and bhck3501 ge 0

HC-N

Quality

9520

HC-N1e1A

BHCKF178

HC-N1e1A should not be null and should not be negative. bhckf178 ne null and bhckf178 ge 0

HC-N

Intraseries

6600

HC-N1e1B

BHCKF180

If HC-N1e1A (previous) is greater than zero and HCif (bhckf178-q2 gt 0) and (bhckf180-q2 gt 0) and
N1e1B (previous) is greater than zero and the sum of HC- ((bhckf178-q2 + bhckf180-q2) gt 1000) and (bhckf160-q1
N1e1A (previous) and HC-N1e1B (previous) is greater
gt 0) then ((bhckf178-q1 + bhckf180-q1) gt 0)
than $1 million and HC-C1e1B (current) is greater than
zero, then the sum of HC-N1e1A (current) and HC-N1e1B
(current) should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N1e1B

BHCKF180

HC-N1e1B should not be null and should not be negative. bhckf180 ne null and bhckf180 ge 0

HC-N

Intraseries

6743

HC-N1e1C

BHCKF182

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N1e1C

BHCKF182

If HC-N1e1C (current minus previous) is greater than
if (bhckf182-q1 - bhckf182-q2) gt 0 then bhckc410-q1 gt
zero, then HC-NM7 (current) should be greater than
0
zero.
HC-N1e1C should not be null and should not be negative. bhckf182 ne null and bhckf182 ge 0

HC-N

Quality

9520

HC-N1e2A

BHCKF179

HC-N1e2A should not be null and should not be negative. bhckf179 ne null and bhckf179 ge 0

HC-N

Intraseries

0141

HC-N1e2B

BHCKF181

If HC-N1e2A (previous) is greater than zero and HCif (bhckf179-q2 gt 0) and (bhckf181-q2 gt 0) and
N1e2B (previous) is greater than zero and the sum of HC- ((bhckf179-q2 + bhckf181-q2) gt 1000) and (bhckf161-q1
N1e2A (previous) and HC-N1e2B (previous) is greater
gt 0) then ((bhckf179-q1 + bhckf181-q1) gt 0)
than $1 million and HC-C1e2B (current) is greater than
zero, then the sum of HC-N1e2A (current) and HC-N1e2B
(current) should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N1e2B

BHCKF181

HC-N1e2B should not be null and should not be negative. bhckf181 ne null and bhckf181 ge 0

HC-N

Intraseries

0140

HC-N1e2C

BHCKF183

No
Change
No
Change

HC-N

Quality

9520

HC-N1e2C

BHCKF183

If HC-N1e2C (current minus previous) is greater than
if (bhckf183-q1 - bhckf183-q2) gt 0 then bhckc410-q1 gt
zero, then HC-NM7 (current) should be greater than
0
zero.
HC-N1e2C should not be null and should not be negative. bhckf183 ne null and bhckf183 ge 0

HC-N

Quality

9520

HC-N1fA

BHCKB572

HC-N1fA should not be null and should not be negative.

HC-N1c2bC should not be null and should not be
bhckc230 ne null and bhckc230 ge 0
negative.
HC-N1dA should not be null and should not be negative. bhck3499 ne null and bhck3499 ge 0
if (bhck3499-q2 gt 0) and (bhck3500-q2 gt 0) and
((bhck3499-q2 + bhck3500-q2) gt 1000) and (bhdm1460q1 gt 0) then ((bhck3499-q1 + bhck3500-q1) gt 0)

bhckb572 ne null and bhckb572 ge 0

FR Y-9C: EDIT-81 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-N

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
6605
HC-N1fB

MDRM
Number
BHCKB573

Edit Test

Alg Edit Test

If HC-N1fA (previous) is greater than zero and HC-N1fB
(previous) is greater than zero and the sum of HC-N1fA
(previous) and HC-N1fB (previous) is greater than $1
million and (HC-C1A minus the sum of HC-C1a1B through
HC-C1e2B) (current) is greater than zero, then the sum of
HC-N1fA (current) and HC-N1fB (current) should be
greater than zero.
HC-N1fB should not be null and should not be negative.

if (bhckb572-q2 gt 0) and (bhckb573-q2 gt 0) and
((bhckb572-q2 + bhckb573-q2) gt 1000) and ((bhck1410q1 - (bhckf158-q1 + bhckf159-q1 + bhdm1420-q1 +
bhdm1797-q1 + bhdm5367-q1 + bhdm5368-q1 +
bhdm1460-q1 + bhckf160-q1 + bhckf161-q1)) gt 0) then
((bhckb572-q1 + bhckb573-q1) gt 0)

HC-N

Quality

9520

HC-N1fB

BHCKB573

HC-N

Intraseries

6744

HC-N1fC

BHCKB574

If HC-N1fC (current minus previous) is greater than zero, if (bhckb574-q1 - bhckb574-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N1fC

BHCKB574

HC-N1fC should not be null and should not be negative.

HC-N

Quality

9520

HC-N2aA

BHCK5377

HC-N2aA should not be null and should not be negative. bhck5377 ne null and bhck5377 ge 0

HC-N

Intraseries

6610

HC-N2aB

BHCK5378

If HC-N2aA (previous) is greater than zero and HC-N2aB
(previous) is greater than zero and the sum of HC-N2aA
(previous) and HC-N2aB (previous) is greater than $1
million and the sum of (HC-C2aA and HC-C2bA) (current)
is greater than zero, then the sum of HC-N2aA (current)
and HC-N2aB (current) should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N2aB

BHCK5378

HC-N2aB should not be null and should not be negative. bhck5378 ne null and bhck5378 ge 0

HC-N

Intraseries

6745

HC-N2aC

BHCK5379

If HC-N2aC (current minus previous) is greater than zero, if (bhck5379-q1 - bhck5379-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N2aC

BHCK5379

HC-N2aC should not be null and should not be negative. bhck5379 ne null and bhck5379 ge 0

HC-N

Quality

9520

HC-N2bA

BHCK5380

HC-N2bA should not be null and should not be negative. bhck5380 ne null and bhck5380 ge 0

HC-N

Intraseries

6615

HC-N2bB

BHCK5381

If HC-N2bA (previous) is greater than zero and HC-N2bB
(previous) is greater than zero and the sum of HC-N2bA
(previous) and HC-N2bB (previous) is greater than $1
million and the sum of (HC-C2aA and HC-C2bA) (current)
is greater than zero, then the sum of HC-N2bA (current)
and HC-N2bB (current) should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N2bB

BHCK5381

HC-N2bB should not be null and should not be negative. bhck5381 ne null and bhck5381 ge 0

HC-N

Intraseries

6746

HC-N2bC

BHCK5382

If HC-N2bC (current minus previous) is greater than zero, if (bhck5382-q1 - bhck5382-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

No
Change
No
Change

HC-N

Quality

9520

HC-N2bC

BHCK5382

HC-N2bC should not be null and should not be negative. bhck5382 ne null and bhck5382 ge 0

HC-N

Quality

9520

HC-N3A

BHCK1594

HC-N3A should not be null and should not be negative.

bhckb573 ne null and bhckb573 ge 0

bhckb574 ne null and bhckb574 ge 0

if (bhck5377-q2 gt 0) and (bhck5378-q2 gt 0) and
((bhck5377-q2 + bhck5378-q2) gt 1000) and ((bhck1292q1 + bhck1296-q1) gt 0) then ((bhck5377-q1 + bhck5378q1) gt 0)

if (bhck5380-q2 gt 0) and (bhck5381-q2 gt 0) and
((bhck5380-q2 + bhck5381-q2) gt 1000) and (bhck1292q1 + bhck1296-q1 gt 0) then ((bhck5380-q1 + bhck5381q1) gt 0)

bhck1594 ne null and bhck1594 ge 0

FR Y-9C: EDIT-82 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-N

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
6620
HC-N3B

MDRM
Number
BHCK1597

Edit Test

Alg Edit Test

If HC-N3A (previous) is greater than zero and HC-N3B
(previous) is greater than zero and the sum of HC-N3A
(previous) and HC-N3B (previous) is greater than $1
million and HC-C3A (current) is greater than zero, then
the sum of HC-N3A (current) and HC-N3B (current)
should be greater than zero.
HC-N3B should not be null and should not be negative.

if (bhck1594-q2 gt 0) and (bhck1597-q2 gt 0) and
((bhck1594-q2 + bhck1597-q2) gt 1000) and (bhck1590q1 gt 0) then ((bhck1594-q1 + bhck1597-q1) gt 0)

HC-N

Quality

9520

HC-N3B

BHCK1597

HC-N

Intraseries

6747

HC-N3C

BHCK1583

If HC-N3C (current minus previous) is greater than zero,
then HC-NM7 (current) should be greater than zero.

if (bhck1583-q1 - bhck1583-q2) gt 0 then bhckc410-q1 gt
0

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N3C

BHCK1583

HC-N3C should not be null and should not be negative.

bhck1583 ne null and bhck1583 ge 0

HC-N

Quality

9520

HC-N4A

BHCK1606

HC-N4A should not be null and should not be negative.

bhck1606 ne null and bhck1606 ge 0

HC-N

Intraseries

6625

HC-N4B

BHCK1607

if (bhck1606-q2 gt 0) and (bhck1607-q2 gt 0) and
((bhck1606-q2 + bhck1607-q2) gt 1000) and (bhdm1766q1 gt 0) then ((bhck1606-q1 + bhck1607-q1) gt 0)

HC-N

Quality

9520

HC-N4B

BHCK1607

If HC-N4A (previous) is greater than zero and HC-N4B
(previous) is greater than zero and the sum of HC-N4A
(previous) and HC-N4B (previous) is greater than $1
million and HC-C4B (current) is greater than zero, then
the sum of HC-N4A (current) and HC-N4B (current)
should be greater than zero.
HC-N4B should not be null and should not be negative.

No
Change
No
Change

HC-N

Intraseries

6748

HC-N4C

BHCK1608

If HC-N4C (current minus previous) is greater than zero,
then HC-NM7 (current) should be greater than zero.

if (bhck1608-q1 - bhck1608-q2) gt 0 then bhckc410-q1 gt
0

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N4C

BHCK1608

HC-N4C should not be null and should not be negative.

bhck1608 ne null and bhck1608 ge 0

HC-N

Quality

9520

HC-N5aA

BHCKB575

HC-N5aA should not be null and should not be negative. bhckb575 ne null and bhckb575 ge 0

HC-N

Intraseries

6635

HC-N5aB

BHCKB576

If HC-N5aA (previous) is greater than zero and HC-N5aB
(previous) is greater than zero and the sum of HC-N5aA
(previous) and HC-N5aB (previous) is greater than $1
million and HC-C6aA (current) is greater than zero, then
the sum of HC-N5aA (current) and HC-N5aB (current)
should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N5aB

BHCKB576

HC-N5aB should not be null and should not be negative. bhckb576 ne null and bhckb576 ge 0

HC-N

Intraseries

6749

HC-N5aC

BHCKB577

If HC-N5aC (current minus previous) is greater than zero, if (bhckb577-q1 - bhckb577-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

No
Change
Revised

HC-N

Quality

9520

HC-N5aC

BHCKB577

HC-N5aC should not be null and should not be negative. bhckb577 ne null and bhckb577 ge 0

HC-N

Quality

9520

HC-N5bA

BHCKK213

HC-N5bA should not be null and should not be negative. bhckk213 ne null and bhckk213 ge 0

bhck1597 ne null and bhck1597 ge 0

bhck1607 ne null and bhck1607 ge 0

if (bhckb575-q2 gt 0) and (bhckb576-q2 gt 0) and
((bhckb575-q2 + bhckb576-q2) gt 1000) and (bhckb538q1 gt 0) then ((bhckb575-q1 + bhckb576-q1) gt 0)

FR Y-9C: EDIT-83 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKK214

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0400
HC-N5bB

HC-N

If HC-N5bA (previous) is greater than zero and HC-N5bB
(previous) is greater than zero and the sum of HC-N5bA
(previous) and HC-N5bB (previous) is greater than $1
million and HC-C6cA (current) is greater than zero, then
the sum of HC-N5bA (current) and HC-N5bB (current)
should be greater than zero.

if (bhckk213-q2 gt 0) and (bhckk214-q2 gt 0) and
((bhckk213-q2 + bhckk214-q2) gt 1000) and (bhckk137q1 gt 0) then ((bhckk213-q1 + bhckk214-q1) gt 0)

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N5bB

BHCKK214

HC-N5bB should not be null and should not be negative. bhckk214 ne null and bhckk214 ge 0

FRY9C

20110331

99991231

Revised

HC-N

Intraseries

6751

HC-N5bC

BHCKK215

If HC-N5bC (current minus previous) is greater than zero, if (bhckk215-q1 - bhckk215-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N5bC

BHCKK215

HC-N5bC should not be null and should not be negative. bhckk215 ne null and bhckk215 ge 0

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N5cA

BHCKK216

HC-N5cA should not be null and should not be negative.

bhckk216 ne null and bhckk216 ge 0

FRY9C

20110331

99991231

Revised

HC-N

Intraseries

6640

HC-N5cB

BHCKK217

if (bhckk216-q2 gt 0) and (bhckk217-q2 gt 0) and
((bhckk216-q2 + bhckk217-q2) gt 1000) and ((bhckb539q1 + bhckk207-q1) gt 0) then ((bhckk216-q1 + bhckk217q1) gt 0)

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N5cB

BHCKK217

If HC-N5cA (previous) is greater than zero and HC-N5cB
(previous) is greater than zero and the sum of HC-N5cA
(previous) and HC-N5cB (previous) is greater than $1
million and the sum of HC-C6bA (current) and HC-C6dA
(current) is greater than zero, then the sum of HC-N5cA
(current) and HC-N5cB (current) should be greater than
zero.
HC-N5cB should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0416

HC-N5cC

BHCKK218

If HC-N5cC (current minus previous) is greater than zero, if (bhckk218-q1 - bhckk218-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N5cC

BHCKK218

HC-N5cC should not be null and should not be negative.

bhckk218 ne null and bhckk218 ge 0

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N6A

BHCK5389

HC-N6A should not be null and should not be negative.

bhck5389 ne null and bhck5389 ge 0

FRY9C

20110630

99991231

No
Change
Revised

HC-N

Intraseries

6645

HC-N6B

BHCK5390

if ((bhck5389-q2 gt 0) and (bhck5390-q2 gt 0) and
((bhck5389-q2 + bhck5390-q2) gt 1000) and (bhck2081q1 gt 0)) then ((bhck5389-q1 + bhck5390-q1) gt 0)

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N6B

BHCK5390

FRY9C

20080331

99991231

No
Change
No
Change

If HC-N6A (previous) is greater than zero and HC-N6B
(previous) is greater than zero and the sum of HC-N6A
(previous) and HC-N6B (previous) is greater than $1
million and HC-C7A (current) is greater than zero, then
the sum of HC-N6A (current) and HC-N6B (current)
should be greater than zero.
HC-N6B should not be null and should not be negative.

HC-N

Intraseries

6752

HC-N6C

BHCK5391

If HC-N6C (current minus previous) is greater than zero,
then HC-NM7 (current) should be greater than zero.

if (bhck5391-q1 - bhck5391-q2) gt 0 then bhckc410-q1 gt
0

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N6C

BHCK5391

HC-N6C should not be null and should not be negative.

bhck5391 ne null and bhck5391 ge 0

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N7A

BHCK5459

HC-N7A should not be null and should not be negative.

bhck5459 ne null and bhck5459 ge 0

FRY9C

20120630

99991231

No
Change
No
Change
Added

HC-N

Quality

1003

HC-N7A

BHCK5459

HC-NM9bA should be less than or equal to the sum of HC- bhckl186 le (bhckf172 + bhckf173 + bhck3493 +
N1a1A through HC-N7A.
bhck5398 + bhckc236 + bhckc238 + bhck3499 +
bhckf178 + bhckf179 + bhckb572 + bhck5377 +
bhck5380 + bhck1594 + bhck1606 + bhckb575 +
bhckk213 + bhckk216 + bhck5389 + bhck5459)

SEPTEMBER 2013

bhckk217 ne null and bhckk217 ge 0

bhck5390 ne null and bhck5390 ge 0

FR Y-9C: EDIT-84 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20100331

HC-N

FRY9C

20080331

99991231

FRY9C

20120630

99991231

No
Change
Added

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20120630

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
6650
HC-N7B

MDRM
Number
BHCK5460

Edit Test

Alg Edit Test

If HC-N7A (previous) is greater than zero and HC-N7B
(previous) is greater than zero and the sum of HC-N7A
(previous) and HC-N7B (previous) is greater than $1
million and the sum of HC-C9aA (current) through HCC9b2A (current) is greater than zero, then the sum of HCN7A (current) and HC-N7B (current) should be greater
than zero.
HC-N7B should not be null and should not be negative.

if (bhck5459-q2 gt 0) and (bhck5460-q2 gt 0) and
((bhck5459-q2 + bhck5460-q2) gt 1000) and ((bhckj454q1 + bhck1545-q1 + bhckj451-q1) gt 0) then ((bhck5459q1 + bhck5460-q1) gt 0)

HC-N

Quality

9520

HC-N7B

BHCK5460

HC-N

Quality

1004

HC-N7B

BHCK5460

No
Change

HC-N

Intraseries

6753

HC-N7C

BHCK5461

No
Change
Added

HC-N

Quality

9520

HC-N7C

BHCK5461

HC-N7C should not be null and should not be negative.

HC-N

Quality

1005

HC-N7C

BHCK5461

No
Change
No
Change

HC-N

Quality

9520

HC-N8aA

BHCKF166

HC-NM9bC should be less than or equal to the sum of HC- bhckl188 le (bhckf176 + bhckf177 + bhck3495 +
N1a1C through HC-N7C.
bhck5400 + bhckc229 + bhckc230 + bhck3501 +
bhckf182 + bhckf183 + bhckb574 + bhck5379 +
bhck5382 + bhck1583 + bhck1608 + bhckb577 +
bhckk215 + bhckk218 + bhck5391 + bhck5461)
HC-N8aA should not be null and should not be negative. bhckf166 ne null and bhckf166 ge 0

HC-N

Intraseries

6652

HC-N8aB

BHCKF167

If HC-N8aA (previous) is greater than zero and HC-N8aB if (bhckf166-q2 gt 0) and (bhckf167-q2 gt 0) and
(previous) is greater than zero and the sum of HC-N8aA ((bhckf166-q2 + bhckf167-q2) gt 1000) and (bhckf162-q1
(previous) and HC-N8aB (previous) is greater than $1
gt 0) then ((bhckf166-q1 + bhckf167-q1) gt 0)
million and HC-C10aA (current) is greater than zero, then
the sum of HC-N8aA (current) and HC-N8aB (current)
should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-N8aB

BHCKF167

HC-N8aB should not be null and should not be negative. bhckf167 ne null and bhckf167 ge 0

HC-N

Intraseries

6754

HC-N8aC

BHCKF168

If HC-N8aC (current minus previous) is greater than zero, if (bhckf168-q1 - bhckf168-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

No
Change
No
Change
No
Change

HC-N

Quality

9520

HC-N8aC

BHCKF168

HC-N8aC should not be null and should not be negative. bhckf168 ne null and bhckf168 ge 0

HC-N

Quality

9520

HC-N8bA

BHCKF169

HC-N8bA should not be null and should not be negative. bhckf169 ne null and bhckf169 ge 0

HC-N

Intraseries

6655

HC-N8bB

BHCKF170

If HC-N8bA (previous) is greater than zero and HC-N8bB if (bhckf169-q2 gt 0) and (bhckf170-q2 gt 0) and
(previous) is greater than zero and the sum of HC-N8bA ((bhckf169-q2 + bhckf170-q2) gt 1000) and (bhckf163-q1
(previous) and HC-N8bB (previous) is greater than $1
gt 0) then ((bhckf169-q1 + bhckf170-q1) gt 0)
million and HC-C10bA (current) is greater than zero, then
the sum of HC-N8bA (current) and HC-N8bB (current)
should be greater than zero.

No
Change

HC-N

Quality

9520

HC-N8bB

BHCKF170

HC-N8bB should not be null and should not be negative. bhckf170 ne null and bhckf170 ge 0

bhck5460 ne null and bhck5460 ge 0

HC-NM9bB should be less than or equal to the sum of HC- bhckl187 le (bhckf174 + bhckf175 + bhck3494 +
N1a1B through HC-N7B.
bhck5399 + bhckc237 + bhckc239 + bhck3500 +
bhckf180 + bhckf181 + bhckb573 + bhck5378 +
bhck5381 + bhck1597 + bhck1607 + bhckb576 +
bhckk214 + bhckk217 + bhck5390 + bhck5460)
If HC-N7C (current minus previous) is greater than zero, if (bhck5461-q1 - bhck5461-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0
bhck5461 ne null and bhck5461 ge 0

FR Y-9C: EDIT-85 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

MDRM
Number
BHCKF171

Edit Test

Intraseries

Edit
Target Item
Number
6755
HC-N8bC

HC-N

FRY9C

20080331

99991231

FRY9C

20110331

99991231

No
Change
Revised

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

FRY9C

HC-N

Quality

9520

HC-N8bC

BHCKF171

HC-N8bC should not be null and should not be negative. bhckf171 ne null and bhckf171 ge 0

HC-N

Quality

6663

HC-N9A

BHCK3505

If HC-N9A is greater than zero, then the sum of HCN1a1A through HC-N8bA should not equal HC-N9A.

No
Change
Revised

HC-N

Quality

9520

HC-N9A

BHCK3505

HC-N9A should not be null and should not be negative.

HC-N

Quality

6664

HC-N9B

BHCK3506

If HC-N9B is greater than zero, then the sum of HCN1a1B through HC-N8bB should not equal HC-N9B.

99991231

No
Change

HC-N

Quality

6665

HC-N9B

BHCK3506

20080331

99991231

HC-N

Quality

9520

HC-N9B

BHCK3506

FRY9C

20110331

99991231

No
Change
Revised

HC-N

Quality

6666

HC-N9C

BHCK3507

If HC-N9C is greater than zero, then the sum of HCN1a1C through HC-N8bC should not equal HC-N9C.

FRY9C

20080331

99991231

No
Change

HC-N

Intraseries

6667

HC-N9C

BHCK3507

FRY9C

20080331

99991231

No
Change

HC-N

Intraseries

6756

HC-N9C

BHCK3507

If HC-N9C (previous) is greater than or equal to $500
thousand, then HC-N9C (current) should be greater than
0.
If HC-N9C (current minus previous) is greater than zero, if (bhck3507-q1 - bhck3507-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N9C

BHCK3507

HC-N9C should not be null and should not be negative.

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N10A

BHCK5524

HC-N10A should not be null and should not be negative. bhck5524 ne null and bhck5524 ge 0

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N10B

BHCK5525

HC-N10B should not be null and should not be negative. bhck5525 ne null and bhck5525 ge 0

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
Revised

HC-N

Quality

6660

HC-N10C

BHCK5526

FRY9C

20080331

99991231

HC-N

Quality

9520

HC-N10C

BHCK5526

FRY9C

20110331

99991231

No
Change
Revised

If HC-C12A is greater than zero, then the sum of HCN10A through HC-N10C minus the sum of HC-N9A
through HC-N9C divided by HC-C12A should not exceed
tolerance of 20%.
HC-N10C should not be null and should not be negative.

HC-N

Quality

9520

HC-N11A

BHCKK036

HC-N11A should not be null and should not be negative. bhckk036 ne null and bhckk036 ge 0

SEPTEMBER 2013

Alg Edit Test

If HC-N8bC (current minus previous) is greater than zero, if (bhckf171-q1 - bhckf171-q2) gt 0 then bhckc410-q1 gt
then HC-NM7 (current) should be greater than zero.
0

if bhck3505 gt 0 then ((bhckf172 + bhckf173 + bhck3493
+ bhck5398 + bhckc236 + bhckc238 + bhck3499 +
bhckf178 + bhckf179 + bhckb572 + bhck5377 +
bhck5380 + bhck1594 + bhck1606 + bhckb575 +
bhckk213 + bhckk216 + bhck5389 + bhck5459 +
bhckf166 + bhckf169) ne bhck3505)
bhck3505 ne null and bhck3505 ge 0

if bhck3506 gt 0 then ((bhckf174 + bhckf175 + bhck3494
+ bhck5399 + bhckc237 + bhckc239 + bhck3500 +
bhckf180 + bhckf181 + bhckb573 + bhck5378 +
bhck5381 + bhck1597 + bhck1607 + bhckb576 +
bhckk214 + bhckk217 + bhck5390 + bhck5460 +
bhckf167 + bhckf170) ne bhck3506)
Sum of HC-N9A and HC-N9B, divided by the sum of HC- if (bhck0383 + bhck0384 + bhck0387) ne 0 then
BM2a through HC-BM2c should not exceed tolerance of (bhck3505 + bhck3506) / (bhck0383 + bhck0384 +
10%.
bhck0387) * 100 le 10
HC-N9B should not be null and should not be negative. bhck3506 ne null and bhck3506 ge 0
if bhck3507 gt 0 then ((bhckf176 + bhckf177 + bhck3495
+ bhck5400 + bhckc229 + bhckc230 + bhck3501 +
bhckf182 + bhckf183 + bhckb574 + bhck5379 +
bhck5382 + bhck1583 + bhck1608 + bhckb577 +
bhckk215 + bhckk218 + bhck5391 + bhck5461 +
bhckf168 + bhckf171) ne bhck3507)
if (bhck3507-q2 ge 500) then (bhck3507-q1 gt 0)

bhck3507 ne null and bhck3507 ge 0

if bhck2122 gt 0 then (((bhck5524 + bhck5525 +
bhck5526) - (bhck3505 + bhck3506 + bhck3507)) /
bhck2122) * 100 le 20
bhck5526 ne null and bhck5526 ge 0

FR Y-9C: EDIT-86 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKK037

Edit Test

Intraseries

Edit
Target Item
Number
0432
HC-N11B

HC-N

FRY9C

20110331

99991231

Revised

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-N

Quality

9520

HC-N11B

BHCKK037

HC-N11B should not be null and should not be negative. bhckk037 ne null and bhckk037 ge 0

Revised

HC-N

Quality

9520

HC-N11C

BHCKK038

HC-N11C should not be null and should not be negative. bhckk038 ne null and bhckk038 ge 0

99991231

Revised

HC-N

Quality

6670

HC-N11aA

BHCKK039

20110331

99991231

Revised

HC-N

Quality

9520

HC-N11aA

BHCKK039

If HC-N11A is greater than zero, then the sum of HCif bhckk036 gt 0 then (bhckk039 + bhckk042) gt 0
N11aA and HC-N11bA should be greater than zero.
HC-N11aA should not be null and should not be negative. bhckk039 ne null and bhckk039 ge 0

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0433

HC-N11aB

BHCKK040

If HC-N11aA (previous) is greater than zero and HCif (bhckk039-q2 gt 0 and bhckk040-q2 gt 0) and
N11aB (previous) is greater than zero and the sum of HC- (bhckk039-q2 + bhckk040-q2) gt 1000 then (bhckk039N11aA (previous) and HC-N11aB (previous) is greater
q1 + bhckk040-q1) gt 0
than $1 million, then the sum of HC-N11aA (current) and
HC-N11aB (current) should be greater than zero.

FRY9C

20110331

99991231

Revised

HC-N

Quality

6675

HC-N11aB

BHCKK040

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N11aB

BHCKK040

If HC-N11B is greater than zero, then the sum of HCif bhckk037 gt 0 then (bhckk040 + bhckk043) gt 0
N11aB and HC-N11bB should be greater than zero.
HC-N11aB should not be null and should not be negative. bhckk040 ne null and bhckk040 ge 0

FRY9C

20110331

99991231

Revised

HC-N

Quality

6680

HC-N11aC

BHCKK041

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N11aC

BHCKK041

If HC-N11C is greater than zero, then the sum of HCif bhckk038 gt 0 then (bhckk041 + bhckk044) gt 0
N11aC and HC-N11bC should be greater than zero.
HC-N11aC should not be null and should not be negative. bhckk041 ne null and bhckk041 ge 0

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N11bA

BHCKK042

HC-N11bA should not be null and should not be negative. bhckk042 ne null and bhckk042 ge 0

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0434

HC-N11bB

BHCKK043

If HC-N11bA (previous) is greater than zero and HCif (bhckk042-q2 gt 0 and bhckk043-q2 gt 0) and
N11bB (previous) is greater than zero and the sum of HC- (bhckk042-q2 + bhckk043-q2) gt 1000 then (bhckk042N11bA (previous) and HC-N11bB (previous) is greater
q1 + bhckk043-q1) gt 0
than $1 million, then the sum of HC-N11bA (current) and
HC-N11bB (current) should be greater than zero.

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N11bB

BHCKK043

HC-N11bB should not be null and should not be negative. bhckk043 ne null and bhckk043 ge 0

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-N11bC

BHCKK044

HC-N11bC should not be null and should not be negative. bhckk044 ne null and bhckk044 ge 0

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a1aA

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0435

HC-N12a1aB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a1aB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a1aC

BHDMK045 HC-N12a1aA should not be null and should not be
negative.
BHDMK046 If HC-N12a1aA (previous) is greater than zero and HCN12a1aB (previous) is greater than zero and the sum of
HC-N12a1aA (previous) and HC-N12a1aB (previous) is
greater than $1 million, then the sum of HC-N12a1aA
(current) and HC-N12a1aB (current) should be greater
than zero.
BHDMK046 HC-N12a1aB should not be null and should not be
negative.
BHDMK047 HC-N12a1aC should not be null and should not be
negative.

SEPTEMBER 2013

Alg Edit Test

If HC-N11A (previous) is greater than zero and HC-N11B if (bhckk036-q2 gt 0 and bhckk037-q2 gt 0) and
(previous) is greater than zero and the sum of HC-N11A (bhckk036-q2 + bhckk037-q2) gt 1000 then (bhckk036(previous) and HC-N11B (previous) is greater than $1
q1 + bhckk037-q1) gt 0
million, then the sum of HC-N11A (current) and HC-N11B
(current) should be greater than zero.

bhdmk045 ne null and bhdmk045 ge 0
if (bhdmk045-q2 gt 0 and bhdmk046-q2 gt 0) and
(bhdmk045-q2 + bhdmk046-q2) gt 1000 then
(bhdmk045-q1 + bhdmk046-q1) gt 0

bhdmk046 ne null and bhdmk046 ge 0
bhdmk047 ne null and bhdmk047 ge 0

FR Y-9C: EDIT-87 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Quality

Edit
Target Item
Number
9520
HC-N12a1bA

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0436

HC-N12a1bB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a1bB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a1bC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a2A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0437

HC-N12a2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a2C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3aA

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0438

HC-N12a3aB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3aB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3aC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3b1A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0439

HC-N12a3b1B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3b1B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3b1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3b2A

SEPTEMBER 2013

MDRM
Edit Test
Number
BHDMK048 HC-N12a1bA should not be null and should not be
negative.
BHDMK049 If HC-N12a1bA (previous) is greater than zero and HCN12a1bB (previous) is greater than zero and the sum of
HC-N12a1bA (previous) and HC-N12a1bB (previous) is
greater than $1 million, then the sum of HC-N12a1bA
(current) and HC-N12a1bB (current) should be greater
than zero.
BHDMK049 HC-N12a1bB should not be null and should not be
negative.
BHDMK050 HC-N12a1bC should not be null and should not be
negative.
BHDMK051 HC-N12a2A should not be null and should not be
negative.
BHDMK052 If HC-N12a2A (previous) is greater than zero and HCN12a2B (previous) is greater than zero and the sum of
HC-N12a2A (previous) and HC-N12a2B (previous) is
greater than $1 million, then the sum of HC-N12a2A
(current) and HC-N12a2B (current) should be greater
than zero.
BHDMK052 HC-N12a2B should not be null and should not be
negative.
BHDMK053 HC-N12a2C should not be null and should not be
negative.
BHDMK054 HC-N12a3aA should not be null and should not be
negative.
BHDMK055 If HC-N12a3aA (previous) is greater than zero and HCN12a3aB (previous) is greater than zero and the sum of
HC-N12a3aA (previous) and HC-N12a3aB (previous) is
greater than $1 million, then the sum of HC-N12a3aA
(current) and HC-N12a3aB (current) should be greater
than zero.
BHDMK055 HC-N12a3aB should not be null and should not be
negative.
BHDMK056 HC-N12a3aC should not be null and should not be
negative.
BHDMK057 HC-N12a3b1A should not be null and should not be
negative.
BHDMK058 If HC-N12a3b1A (previous) is greater than zero and HCN12a3b1B (previous) is greater than zero and the sum of
HC-N12a3b1A (previous) and HC-N12a3b1B (previous) is
greater than $1 million, then the sum of HC-N12a3b1A
(current) and HC-N12a3b1B (current) should be greater
than zero.
BHDMK058 HC-N12a3b1B should not be null and should not be
negative.
BHDMK059 HC-N12a3b1C should not be null and should not be
negative.
BHDMK060 HC-N12a3b2A should not be null and should not be
negative.

Alg Edit Test
bhdmk048 ne null and bhdmk048 ge 0
if (bhdmk048-q2 gt 0 and bhdmk049-q2 gt 0) and
(bhdmk048-q2 + bhdmk049-q2) gt 1000 then
(bhdmk048-q1 + bhdmk049-q1) gt 0

bhdmk049 ne null and bhdmk049 ge 0
bhdmk050 ne null and bhdmk050 ge 0
bhdmk051 ne null and bhdmk051 ge 0
if (bhdmk051-q2 gt 0 and bhdmk052-q2 gt 0) and
(bhdmk051-q2 + bhdmk052-q2) gt 1000 then
(bhdmk051-q1 + bhdmk052-q1) gt 0

bhdmk052 ne null and bhdmk052 ge 0
bhdmk053 ne null and bhdmk053 ge 0
bhdmk054 ne null and bhdmk054 ge 0
if (bhdmk054-q2 gt 0 and bhdmk055-q2 gt 0) and
(bhdmk054-q2 + bhdmk055-q2) gt 1000 then
(bhdmk054-q1 + bhdmk055-q1) gt 0

bhdmk055 ne null and bhdmk055 ge 0
bhdmk056 ne null and bhdmk056 ge 0
bhdmk057 ne null and bhdmk057 ge 0
if (bhdmk057-q2 gt 0 and bhdmk058-q2 gt 0) and
(bhdmk057-q2 + bhdmk058-q2) gt 1000 then
(bhdmk057-q1 + bhdmk058-q1) gt 0

bhdmk058 ne null and bhdmk058 ge 0
bhdmk059 ne null and bhdmk059 ge 0
bhdmk060 ne null and bhdmk060 ge 0

FR Y-9C: EDIT-88 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Intraseries

Edit
Target Item
Number
0440
HC-N12a3b2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3b2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a3b2C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a4A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0441

HC-N12a4B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a4B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a4C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a5aA

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0442

HC-N12a5aB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a5aB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a5aC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a5bA

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0443

HC-N12a5bB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a5bB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12a5bC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12bA

SEPTEMBER 2013

MDRM
Edit Test
Number
BHDMK061 If HC-N12a3b2A (previous) is greater than zero and HCN12a3b2B (previous) is greater than zero and the sum of
HC-N12a3b2A (previous) and HC-N12a3b2B (previous) is
greater than $1 million, then the sum of HC-N12a3b2A
(current) and HC-N12a3b2B (current) should be greater
than zero.
BHDMK061 HC-N12a3b2B should not be null and should not be
negative.
BHDMK062 HC-N12a3b2C should not be null and should not be
negative.
BHDMK063 HC-N12a4A should not be null and should not be
negative.
BHDMK064 If HC-N12a4A (previous) is greater than zero and HCN12a4B (previous) is greater than zero and the sum of
HC-N12a4A (previous) and HC-N12a4B (previous) is
greater than $1 million, then the sum of HC-N12a4A
(current) and HC-N12a4B (current) should be greater
than zero.
BHDMK064 HC-N12a4B should not be null and should not be
negative.
BHDMK065 HC-N12a4C should not be null and should not be
negative.
BHDMK066 HC-N12a5aA should not be null and should not be
negative.
BHDMK067 If HC-N12a5aA (previous) is greater than zero and HCN12a5aB (previous) is greater than zero and the sum of
HC-N12a5aA (previous) and HC-N12a5aB (previous) is
greater than $1 million, then the sum of HC-N12a5aA
(current) and HC-N12a5aB (current) should be greater
than zero.
BHDMK067 HC-N12a5aB should not be null and should not be
negative.
BHDMK068 HC-N12a5aC should not be null and should not be
negative.
BHDMK069 HC-N12a5bA should not be null and should not be
negative.
BHDMK070 If HC-N12a5bA (previous) is greater than zero and HCN12a5bB (previous) is greater than zero and the sum of
HC-N12a5bA (previous) and HC-N12a5bB (previous) is
greater than $1 million, then the sum of HC-N12a5bA
(current) and HC-N12a5bB (current) should be greater
than zero.
BHDMK070 HC-N12a5bB should not be null and should not be
negative.
BHDMK071 HC-N12a5bC should not be null and should not be
negative.
BHCKK072 HC-N12bA should not be null and should not be negative.

Alg Edit Test
if (bhdmk060-q2 gt 0 and bhdmk061-q2 gt 0) and
(bhdmk060-q2 + bhdmk061-q2) gt 1000 then
(bhdmk060-q1 + bhdmk061-q1) gt 0

bhdmk061 ne null and bhdmk061 ge 0
bhdmk062 ne null and bhdmk062 ge 0
bhdmk063 ne null and bhdmk063 ge 0
if (bhdmk063-q2 gt 0 and bhdmk064-q2 gt 0) and
(bhdmk063-q2 + bhdmk064-q2) gt 1000 then
(bhdmk063-q1 + bhdmk064-q1) gt 0

bhdmk064 ne null and bhdmk064 ge 0
bhdmk065 ne null and bhdmk065 ge 0
bhdmk066 ne null and bhdmk066 ge 0
if (bhdmk066-q2 gt 0 and bhdmk067-q2 gt 0) and
(bhdmk066-q2 + bhdmk067-q2) gt 1000 then
(bhdmk066-q1 + bhdmk067-q1) gt 0

bhdmk067 ne null and bhdmk067 ge 0
bhdmk068 ne null and bhdmk068 ge 0
bhdmk069 ne null and bhdmk069 ge 0
if (bhdmk069-q2 gt 0 and bhdmk070-q2 gt 0) and
(bhdmk069-q2 + bhdmk070-q2) gt 1000 then
(bhdmk069-q1 + bhdmk070-q1) gt 0

bhdmk070 ne null and bhdmk070 ge 0
bhdmk071 ne null and bhdmk071 ge 0
bhckk072 ne null and bhckk072 ge 0

FR Y-9C: EDIT-89 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKK073

Edit Test

Intraseries

Edit
Target Item
Number
0444
HC-N12bB

HC-N

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-N

Quality

9520

HC-N12bB

BHCKK073

HC-N12bB should not be null and should not be negative. bhckk073 ne null and bhckk073 ge 0

Added

HC-N

Quality

9520

HC-N12bC

BHCKK074

HC-N12bC should not be null and should not be negative. bhckk074 ne null and bhckk074 ge 0

99991231

Added

HC-N

Quality

9520

HC-N12cA

BHCKK075

HC-N12cA should not be null and should not be negative. bhckk075 ne null and bhckk075 ge 0

20110331

99991231

Added

HC-N

Intraseries

0445

HC-N12cB

BHCKK076

If HC-N12cA (previous) is greater than zero and HCif (bhckk075-q2 gt 0 and bhckk076-q2 gt 0) and
N12cB (previous) is greater than zero and the sum of HC- (bhckk075-q2 + bhckk076-q2) gt 1000 then (bhckk075N12cA (previous) and HC-N12cB (previous) is greater
q1 + bhckk076-q1) gt 0
than $1 million, then the sum of HC-N12cA (current) and
HC-N12cB (current) should be greater than zero.

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12cB

BHCKK076

HC-N12cB should not be null and should not be negative. bhckk076 ne null and bhckk076 ge 0

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12cC

BHCKK077

HC-N12cC should not be null and should not be negative. bhckk077 ne null and bhckk077 ge 0

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d1A

BHCKK078

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0446

HC-N12d1B

BHCKK079

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d1B

BHCKK079

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d1C

BHCKK080

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d2A

BHCKK081

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0447

HC-N12d2B

BHCKK082

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d2B

BHCKK082

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d2C

BHCKK083

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12d3A

BHCKK084

HC-N12d1A should not be null and should not be
negative.
If HC-N12d1A (previous) is greater than zero and HCN12d1B (previous) is greater than zero and the sum of
HC-N12d1A (previous) and HC-N12d1B (previous) is
greater than $1 million, then the sum of HC-N12d1A
(current) and HC-N12d1B (current) should be greater
than zero.
HC-N12d1B should not be null and should not be
negative.
HC-N12d1C should not be null and should not be
negative.
HC-N12d2A should not be null and should not be
negative.
If HC-N12d2A (previous) is greater than zero and HCN12d2B (previous) is greater than zero and the sum of
HC-N12d2A (previous) and HC-N12d2B (previous) is
greater than $1 million, then the sum of HC-N12d2A
(current) and HC-N12d2B (current) should be greater
than zero.
HC-N12d2B should not be null and should not be
negative.
HC-N12d2C should not be null and should not be
negative.
HC-N12d3A should not be null and should not be
negative.

SEPTEMBER 2013

Alg Edit Test

If HC-N12bA (previous) is greater than zero and HCif (bhckk072-q2 gt 0 and bhckk073-q2 gt 0) and
N12bB (previous) is greater than zero and the sum of HC- (bhckk072-q2 + bhckk073-q2) gt 1000 then (bhckk072N12bA (previous) and HC-N12bB (previous) is greater
q1 + bhckk073-q1) gt 0
than $1 million, then the sum of HC-N12bA (current) and
HC-N12bB (current) should be greater than zero.

bhckk078 ne null and bhckk078 ge 0
if (bhckk078-q2 gt 0 and bhckk079-q2 gt 0) and
(bhckk078-q2 + bhckk079-q2) gt 1000 then (bhckk078q1 + bhckk079-q1) gt 0

bhckk079 ne null and bhckk079 ge 0
bhckk080 ne null and bhckk080 ge 0
bhckk081 ne null and bhckk081 ge 0
if (bhckk081-q2 gt 0 and bhckk082-q2 gt 0) and
(bhckk081-q2 + bhckk082-q2) gt 1000 then (bhckk081q1 + bhckk082-q1) gt 0

bhckk082 ne null and bhckk082 ge 0
bhckk083 ne null and bhckk083 ge 0
bhckk084 ne null and bhckk084 ge 0

FR Y-9C: EDIT-90 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Intraseries

Edit
Target Item
Number
0448
HC-N12d3B

MDRM
Number
BHCKK085

HC-N

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20120331

FRY9C

HC-N

Quality

9520

HC-N12d3B

BHCKK085

Added

HC-N

Quality

9520

HC-N12d3C

BHCKK086

99991231

Added

HC-N

Quality

0545

HC-N12eA

BHCKK087

20110331

99991231

Added

HC-N

Quality

9520

HC-N12eA

BHCKK087

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0449

HC-N12eB

BHCKK088

If HC-N12eA (previous) is greater than zero and HCif (bhckk087-q2 gt 0 and bhckk088-q2 gt 0) and
N12eB (previous) is greater than zero and the sum of HC- (bhckk087-q2 + bhckk088-q2) gt 1000 then (bhckk087N12eA (previous) and HC-N12eB (previous) is greater
q1 + bhckk088-q1) gt 0
than $1 million, then the sum of HC-N12eA (current) and
HC-N12eB (current) should be greater than zero.

FRY9C

20120331

99991231

Added

HC-N

Quality

0546

HC-N12eB

BHCKK088

If the sum of HC-N12a1aB through HC-N12eB is not equal
to zero, then HC-N12fB divided by the sum of HCN12a1aB through HC-N12eB should be within 80% and
95%.

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12eB

BHCKK088

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-N12d3A (previous) is greater than zero and HCN12d3B (previous) is greater than zero and the sum of
HC-N12d3A (previous) and HC-N12d3B (previous) is
greater than $1 million, then the sum of HC-N12d3A
(current) and HC-N12d3B (current) should be greater
than zero.
HC-N12d3B should not be null and should not be
negative.
HC-N12d3C should not be null and should not be
negative.
If the sum of HC-N12a1aA through HC-N12eA is not
equal to zero, then HC-N12fA divided by the sum of HCN12a1aA through HC-N12eA should be within 80% and
95%.

if (bhckk084-q2 gt 0 and bhckk085-q2 gt 0) and
(bhckk084-q2 + bhckk085-q2) gt 1000 then (bhckk084q1 + bhckk085-q1) gt 0

bhckk085 ne null and bhckk085 ge 0
bhckk086 ne null and bhckk086 ge 0

if (bhdmk045 + bhdmk048 + bhdmk051 + bhdmk054 +
bhdmk057 + bhdmk060 +
bhdmk063 + bhdmk066 + bhdmk069 + bhckk072 +
bhckk075 + bhckk078 + bhckk081 +
bhckk084 + bhckk087) ne 0 then (bhckk102 / (bhdmk045
+ bhdmk048 + bhdmk051 + bhdmk054 + bhdmk057 +
bhdmk060 +
bhdmk063 + bhdmk066 + bhdmk069 + bhckk072 +
bhckk075 + bhckk078 + bhckk081 +
bhckk084 + bhckk087) * 100) ge 80 and (bhckk102 /
(bhdmk045 + bhdmk048 + bhdmk051 + bhdmk054 +
bhdmk057 + bhdmk060 +
bhdmk063 + bhdmk066 + bhdmk069 + bhckk072 +
bhckk075 + bhckk078 + bhckk081 +
bhckk084 + bhckk087) * 100) le 95
HC-N12eA should not be null and should not be negative. bhckk087 ne null and bhckk087 ge 0

if (bhdmk046 + bhdmk049 + bhdmk052 + bhdmk055 +
bhdmk058 + bhdmk061 +
bhdmk064 + bhdmk067 + bhdmk070 + bhckk073 +
bhckk076 + bhckk079 + bhckk082 +
bhckk085 + bhckk088) ne 0 then (bhckk103 / (bhdmk046
+ bhdmk049 + bhdmk052 + bhdmk055 + bhdmk058 +
bhdmk061 +
bhdmk064 + bhdmk067 + bhdmk070 + bhckk073 +
bhckk076 + bhckk079 + bhckk082 +
bhckk085 + bhckk088) * 100) ge 80 and (bhckk103 /
(bhdmk046 + bhdmk049 + bhdmk052 + bhdmk055 +
bhdmk058 + bhdmk061 +
bhdmk064 + bhdmk067 + bhdmk070 + bhckk073 +
bhckk076 + bhckk079 + bhckk082 +
bhckk085 + bhckk088) * 100) le 95
HC-N12eB should not be null and should not be negative. bhckk088 ne null and bhckk088 ge 0

FR Y-9C: EDIT-91 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20120331

Quality

Edit
Target Item
Number
0547
HC-N12eC

MDRM
Number
BHCKK089

HC-N

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12eC

BHCKK089

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e1A

BHCKK091

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0458

HC-N12e1B

BHCKK092

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e1B

BHCKK092

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e1C

BHCKK093

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e2A

BHCKK095

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0459

HC-N12e2B

BHCKK096

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e2B

BHCKK096

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e2C

BHCKK097

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e3A

BHCKK099

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0460

HC-N12e3B

BHCKK100

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e3B

BHCKK100

SEPTEMBER 2013

Edit Test

Alg Edit Test

If the sum of HC-N12a1aC through HC-N12eC is not equal
to zero, then HC-N12fC divided by the sum of HCN12a1aC through HC-N12eC should be within 80% and
95%.

if (bhdmk047 + bhdmk050 + bhdmk053 + bhdmk056 +
bhdmk059 + bhdmk062 +
bhdmk065 + bhdmk068 + bhdmk071 + bhckk074 +
bhckk077 + bhckk080 + bhckk083 +
bhckk086 + bhckk089) ne 0 then (bhckk104 / (bhdmk047
+ bhdmk050 + bhdmk053 + bhdmk056 + bhdmk059 +
bhdmk062 +
bhdmk065 + bhdmk068 + bhdmk071 + bhckk074 +
bhckk077 + bhckk080 + bhckk083 +
bhckk086 + bhckk089) * 100) ge 80 and (bhckk104 /
(bhdmk047 + bhdmk050 + bhdmk053 + bhdmk056 +
bhdmk059 + bhdmk062 +
bhdmk065 + bhdmk068 + bhdmk071 + bhckk074 +
bhckk077 + bhckk080 + bhckk083 +
bhckk086 + bhckk089) * 100) le 95
HC-N12eC should not be null and should not be negative. bhckk089 ne null and bhckk089 ge 0
HC-N12e1A should not be null and should not be
negative.
If HC-N12e1A (previous) is greater than zero and HCN12e1B (previous) is greater than zero and the sum of
HC-N12e1A (previous) and HC-N12e1B (previous) is
greater than $1 million, then the sum of HC-N12e1A
(current) and HC-N12e1B (current) should be greater
than zero.
HC-N12e1B should not be null and should not be
negative.
HC-N12e1C should not be null and should not be
negative.
HC-N12e2A should not be null and should not be
negative.
If HC-N12e2A (previous) is greater than zero and HCN12e2B (previous) is greater than zero and the sum of
HC-N12e2A (previous) and HC-N12e2B (previous) is
greater than $1 million, then the sum of HC-N12e2A
(current) and HC-N12e2B (current) should be greater
than zero.
HC-N12e2B should not be null and should not be
negative.
HC-N12e2C should not be null and should not be
negative.
HC-N12e3A should not be null and should not be
negative.
If HC-N12e3A (previous) is greater than zero and HCN12e3B (previous) is greater than zero and the sum of
HC-N12e3A (previous) and HC-N12e3B (previous) is
greater than $1 million, then the sum of HC-N12e3A
(current) and HC-N12e3B (current) should be greater
than zero.
HC-N12e3B should not be null and should not be
negative.

bhckk091 ne null and bhckk091 ge 0
if (bhckk091-q2 gt 0 and bhckk092-q2 gt 0) and
(bhckk091-q2 + bhckk092-q2) gt 1000 then (bhckk091q1 + bhckk092-q1) gt 0

bhckk092 ne null and bhckk092 ge 0
bhckk093 ne null and bhckk093 ge 0
bhckk095 ne null and bhckk095 ge 0
if (bhckk095-q2 gt 0 and bhckk096-q2 gt 0) and
(bhckk095-q2 + bhckk096-q2) gt 1000 then (bhckk095q1 + bhckk096-q1) gt 0

bhckk096 ne null and bhckk096 ge 0
bhckk097 ne null and bhckk097 ge 0
bhckk099 ne null and bhckk099 ge 0
if (bhckk099-q2 gt 0 and bhckk100-q2 gt 0) and
(bhckk099-q2 + bhckk100-q2) gt 1000 then (bhckk099q1 + bhckk100-q1) gt 0

bhckk100 ne null and bhckk100 ge 0

FR Y-9C: EDIT-92 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Quality

Edit
Target Item
Number
9520
HC-N12e3C

MDRM
Number
BHCKK101

HC-N

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-N

Quality

9520

HC-N12e4A

BHCKK269

Added

HC-N

Intraseries

0461

HC-N12e4B

BHCKK271

99991231

Added

HC-N

Quality

9520

HC-N12e4B

BHCKK271

20110331

99991231

Added

HC-N

Quality

9520

HC-N12e4C

BHCKK272

FRY9C

20110331

99991231

Added

HC-N

Quality

0433

HC-N12fA

BHCKK102

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12fA

BHCKK102

FRY9C

20110331

99991231

Added

HC-N

Quality

0434

HC-N12fB

BHCKK103

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12fB

BHCKK103

FRY9C

20110331

99991231

Added

HC-N

Quality

0435

HC-N12fC

BHCKK104

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-N12fC

BHCKK104

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1a1A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0417

HC-NM1a1B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1a1B

FRY9C

20110331

99991231

Added

HC-N

Quality

0405

HC-NM1a1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1a1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1a2A

BHDMK105 HC-NM1a1A should not be null and should not be
negative.
BHDMK106 If HC-NM1a1A (previous) is greater than zero and HCNM1a1B (previous) is greater than zero and the sum of
HC-NM1a1A (previous) and HC-NM1a1B (previous) is
greater than $1 million, then the sum of HC-NM1a1A
(current) and HC-NM1a1B (current) should be greater
than zero.
BHDMK106 HC-NM1a1B should not be null and should not be
negative.
BHDMK107 If the sum of HC-NM1a1A through HC-NM1a1C is greater
than zero, then HC-CM1a1 should not equal the sum of
HC-NM1a1A through HC-NM1a1C.
BHDMK107 HC-NM1a1C should not be null and should not be
negative.
BHDMK108 HC-NM1a2A should not be null and should not be
negative.

SEPTEMBER 2013

Edit Test

Alg Edit Test

HC-N12e3C should not be null and should not be
negative.
HC-N12e4A should not be null and should not be
negative.
If HC-N12e4A (previous) is greater than zero and HCN12e4B (previous) is greater than zero and the sum of
HC-N12e4A (previous) and HC-N12e4B (previous) is
greater than $1 million, then the sum of HC-N12e4A
(current) and HC-N12e4B (current) should be greater
than zero.
HC-N12e4B should not be null and should not be
negative.
HC-N12e4C should not be null and should not be
negative.
If the sum of HC-N12a1aA through HC-N12eA is greater
than zero then HC-N12fA should be greater than zero.

bhckk101 ne null and bhckk101 ge 0
bhckk269 ne null and bhckk269 ge 0
if (bhckk269-q2 gt 0 and bhckk271-q2 gt 0) and
(bhckk269-q2 + bhckk271-q2) gt 1000 then (bhckk269q1 + bhckk271-q1) gt 0

bhckk271 ne null and bhckk271 ge 0
bhckk272 ne null and bhckk272 ge 0

if (bhdmk045 + bhdmk048 + bhdmk051 + bhdmk054 +
bhdmk057 + bhdmk060 + bhdmk063 + bhdmk066 +
bhdmk069 + bhckk072 + bhckk075 + bhckk078 +
bhckk081 + bhckk084 + bhckk087) gt 0 then bhckk102 gt
0
HC-N12fA should not be null and should not be negative. bhckk102 ne null and bhckk102 ge 0
If the sum of HC-N12a1aB through HC-N12eB is greater
than zero then HC-N12fB should be greater than zero.

if (bhdmk046 + bhdmk049 + bhdmk052 + bhdmk055 +
bhdmk058 + bhdmk061 + bhdmk064 + bhdmk067 +
bhdmk070 + bhckk073 + bhckk076 + bhckk079 +
bhckk082 + bhckk085 + bhckk088) gt 0 then bhckk103 gt
0
HC-N12fB should not be null and should not be negative. bhckk103 ne null and bhckk103 ge 0
If the sum of HC-N12a1aC through HC-N12eC is greater
than zero then HC-N12fC should be greater than zero.

if (bhdmk047 + bhdmk050 + bhdmk053 + bhdmk056 +
bhdmk059 + bhdmk062 + bhdmk065 + bhdmk068 +
bhdmk071 + bhckk074 + bhckk077 + bhckk080 +
bhckk083 + bhckk086 + bhckk089) gt 0 then bhckk104 gt
0
HC-N12fC should not be null and should not be negative. bhckk104 ne null and bhckk104 ge 0
bhdmk105 ne null and bhdmk105 ge 0
if (bhdmk105-q2 gt 0 and bhdmk106-q2 gt 0) and
(bhdmk105-q2 + bhdmk106-q2) gt 1000 then
(bhdmk105-q1 + bhdmk106-q1) gt 0

bhdmk106 ne null and bhdmk106 ge 0
if (bhdmk105 + bhdmk106 + bhdmk107) gt 0 then
(bhdmk158 ne (bhdmk105 + bhdmk106 + bhdmk107))
bhdmk107 ne null and bhdmk107 ge 0
bhdmk108 ne null and bhdmk108 ge 0

FR Y-9C: EDIT-93 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Intraseries

Edit
Target Item
Number
0418
HC-NM1a2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1a2B

FRY9C

20110331

99991231

Added

HC-N

Quality

0406

HC-NM1a2C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1a2C

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-NM1bA

FRY9C

20110331

99991231

Revised

HC-N

Intraseries

0219

HC-NM1bB

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-NM1bB

FRY9C

20110331

99991231

Revised

HC-N

Quality

0144

HC-NM1bC

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-NM1bC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1cA

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0419

HC-NM1cB

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1cB

FRY9C

20110331

99991231

Added

HC-N

Quality

0407

HC-NM1cC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1cC

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1d1A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0420

HC-NM1d1B

SEPTEMBER 2013

MDRM
Edit Test
Alg Edit Test
Number
BHDMK109 If HC-NM1a2A (previous) is greater than zero and HCif (bhdmk108-q2 gt 0 and bhdmk109-q2 gt 0) and
NM1a2B (previous) is greater than zero and the sum of (bhdmk108-q2 + bhdmk109-q2) gt 1000 then
HC-NM1a2A (previous) and HC-NM1a2B (previous) is
(bhdmk108-q1 + bhdmk109-q1) gt 0
greater than $1 million, then the sum of HC-NM1a2A
(current) and HC-NM1a2B (current) should be greater
than zero.
BHDMK109 HC-NM1a2B should not be null and should not be
bhdmk109 ne null and bhdmk109 ge 0
negative.
BHDMK110 If the sum of HC-NM1a2A through HC-NM1a2C is greater if (bhdmk108 + bhdmk109 + bhdmk110) gt 0 then
than zero, then HC-CM1a2 should not equal the sum of (bhdmk159 ne (bhdmk108 + bhdmk109 + bhdmk110))
HC-NM1a2A through HC-NM1a2C.
BHDMK110 HC-NM1a2C should not be null and should not be
bhdmk110 ne null and bhdmk110 ge 0
negative.
BHCKF661 HC-NM1bA should not be null and should not be
bhckf661 ne null and bhckf661 ge 0
negative.
BHCKF662 If HC-NM1bA (previous) is greater than zero and HCif (bhckf661-q2 gt 0 and bhckf662-q2 gt 0) and (bhckf661NM1bB (previous) is greater than zero and the sum of HC- q2 + bhckf662-q2) gt 1000 then (bhckf661-q1 + bhckf662NM1bA (previous) and HC-NM1bB (previous) is greater q1) gt 0
than $1 million, then the sum of HC-NM1bA (current)
and HC-NM1bB (current) should be greater than zero.
BHCKF662

HC-NM1bB should not be null and should not be
bhckf662 ne null and bhckf662 ge 0
negative.
BHCKF663 If the sum of HC-NM1bA through HC-NM1bC is greater if (bhckf661 + bhckf662 + bhckf663) gt 0 then (bhdmf576
than zero, then HC-CM1b should not equal the sum of HC- ne (bhckf661 + bhckf662 + bhckf663))
NM1bA through HC-NM1bC.
BHCKF663 HC-NM1bC should not be null and should not be
bhckf663 ne null and bhckf663 ge 0
negative.
BHDMK111 HC-NM1cA should not be null and should not be
bhdmk111 ne null and bhdmk111 ge 0
negative.
BHDMK112 If HC-NM1cA (previous) is greater than zero and HCif (bhdmk111-q2 gt 0 and bhdmk112-q2 gt 0) and
NM1cB (previous) is greater than zero and the sum of HC- (bhdmk111-q2 + bhdmk112-q2) gt 1000 then
NM1cA (previous) and HC-NM1cB (previous) is greater
(bhdmk111-q1 + bhdmk112-q1) gt 0
than $1 million, then the sum of HC-NM1cA (current) and
HC-NM1cB (current) should be greater than zero.
BHDMK112 HC-NM1cB should not be null and should not be
bhdmk112 ne null and bhdmk112 ge 0
negative.
BHDMK113 If the sum of HC-NM1cA through HC-NM1cC is greater
if (bhdmk111 + bhdmk112 + bhdmk113) gt 0 then
than zero, then HC-CM1c should not equal the sum of HC- (bhdmk160 ne (bhdmk111 + bhdmk112 + bhdmk113))
NM1cA through HC-NM1cC.
BHDMK113 HC-NM1cC should not be null and should not be
bhdmk113 ne null and bhdmk113 ge 0
negative.
BHDMK114 HC-NM1d1A should not be null and should not be
bhdmk114 ne null and bhdmk114 ge 0
negative.
BHDMK115 If HC-NM1d1A (previous) is greater than zero and HCif (bhdmk114-q2 gt 0 and bhdmk115-q2 gt 0) and
NM1d1B (previous) is greater than zero and the sum of (bhdmk114-q2 + bhdmk115-q2) gt 1000 then
HC-NM1d1A (previous) and HC-NM1d1B (previous) is
(bhdmk114-q1 + bhdmk115-q1) gt 0
greater than $1 million, then the sum of HC-NM1d1A
(current) and HC-NM1d1B (current) should be greater
than zero.

FR Y-9C: EDIT-94 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

HC-N

Quality

Edit
Target Item
Number
9520
HC-NM1d1B

FRY9C

20110331

99991231

Added

HC-N

Quality

0408

HC-NM1d1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1d1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1d2A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0421

HC-NM1d2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1d2B

FRY9C

20110331

99991231

Added

HC-N

Quality

0409

HC-NM1d2C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1d2C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1e1A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0422

HC-NM1e1B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1e1B

FRY9C

20110331

99991231

Added

HC-N

Quality

0410

HC-NM1e1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1e1C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1e2A

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0423

HC-NM1e2B

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1e2B

FRY9C

20110331

99991231

Added

HC-N

Quality

0411

HC-NM1e2C

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1e2C

SEPTEMBER 2013

MDRM
Edit Test
Number
BHDMK115 HC-NM1d1B should not be null and should not be
negative.
BHDMK116 If the sum of HC-NM1d1A through HC-NM1d1C is greater
than zero, then HC-CM1d1 should not equal the sum of
HC-NM1d1A through HC-NM1d1C.
BHDMK116 HC-NM1d1C should not be null and should not be
negative.
BHDMK117 HC-NM1d2A should not be null and should not be
negative.
BHDMK118 If HC-NM1d2A (previous) is greater than zero and HCNM1d2B (previous) is greater than zero and the sum of
HC-NM1d2A (previous) and HC-NM1d2B (previous) is
greater than $1 million, then the sum of HC-NM1d2A
(current) and HC-NM1d2B (current) should be greater
than zero.
BHDMK118 HC-NM1d2B should not be null and should not be
negative.
BHDMK119 If the sum of HC-NM1d2A through HC-NM1d2C is greater
than zero, then HC-CM1d2 should not equal the sum of
HC-NM1d2A through HC-NM1d2C.
BHDMK119 HC-NM1d2C should not be null and should not be
negative.
BHCKK120 HC-NM1e1A should not be null and should not be
negative.
BHCKK121 If HC-NM1e1A (previous) is greater than zero and HCNM1e1B (previous) is greater than zero and the sum of
HC-NM1e1A (previous) and HC-NM1e1B (previous) is
greater than $1 million, then the sum of HC-NM1e1A
(current) and HC-NM1e1B (current) should be greater
than zero.
BHCKK121 HC-NM1e1B should not be null and should not be
negative.
BHCKK122 If the sum of HC-NM1e1A through HC-NM1e1C is greater
than zero, then HC-CM1e1 should not equal the sum of
HC-NM1e1A through HC-NM1e1C.
BHCKK122 HC-NM1e1C should not be null and should not be
negative.
BHCKK123 HC-NM1e2A should not be null and should not be
negative.
BHCKK124 If HC-NM1e2A (previous) is greater than zero and HCNM1e2B (previous) is greater than zero and the sum of
HC-NM1e2A (previous) and HC-NM1e2B (previous) is
greater than $1 million, then the sum of HC-NM1e2A
(current) and HC-NM1e2B (current) should be greater
than zero.
BHCKK124 HC-NM1e2B should not be null and should not be
negative.
BHCKK125 If the sum of HC-NM1e2A through HC-NM1e2C is greater
than zero, then HC-CM1e2 should not equal the sum of
HC-NM1e2A through HC-NM1e2C.
BHCKK125 HC-NM1e2C should not be null and should not be
negative.

Alg Edit Test
bhdmk115 ne null and bhdmk115 ge 0
if (bhdmk114 + bhdmk115 + bhdmk116) gt 0 then
(bhdmk161 ne (bhdmk114 + bhdmk115 + bhdmk116))
bhdmk116 ne null and bhdmk116 ge 0
bhdmk117 ne null and bhdmk117 ge 0
if (bhdmk117-q2 gt 0 and bhdmk118-q2 gt 0) and
(bhdmk117-q2 + bhdmk118-q2) gt 1000 then
(bhdmk117-q1 + bhdmk118-q1) gt 0

bhdmk118 ne null and bhdmk118 ge 0
if (bhdmk117 + bhdmk118 + bhdmk119) gt 0 then
(bhdmk162 ne (bhdmk117 + bhdmk118 + bhdmk119))
bhdmk119 ne null and bhdmk119 ge 0
bhckk120 ne null and bhckk120 ge 0
if (bhckk120-q2 gt 0 and bhckk121-q2 gt 0) and
(bhckk120-q2 + bhckk121-q2) gt 1000 then (bhckk120q1 + bhckk121-q1) gt 0

bhckk121 ne null and bhckk121 ge 0
if (bhckk120 + bhckk121 + bhckk122) gt 0 then
(bhckk163 ne (bhckk120 + bhckk121 + bhckk122))
bhckk122 ne null and bhckk122 ge 0
bhckk123 ne null and bhckk123 ge 0
if (bhckk123-q2 gt 0 and bhckk124-q2 gt 0) and
(bhckk123-q2 + bhckk124-q2) gt 1000 then (bhckk123q1 + bhckk124-q1) gt 0

bhckk124 ne null and bhckk124 ge 0
if (bhckk123 + bhckk124 + bhckk125) gt 0 then
(bhckk164 ne (bhckk123 + bhckk124 + bhckk125))
bhckk125 ne null and bhckk125 ge 0

FR Y-9C: EDIT-95 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Quality

Edit
Target Item
Number
9520
HC-NM1fA

MDRM
Number
BHCKK126

HC-N

FRY9C

20110331

99991231

Revised

HC-N

Intraseries

6695

HC-NM1fB

BHCKK127

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-NM1fB

BHCKK127

FRY9C

20110331

99991231

Revised

HC-N

Quality

6700

HC-NM1fC

BHCKK128

FRY9C

20110331

99991231

Revised

HC-N

Quality

9520

HC-NM1fC

BHCKK128

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f1A

BHDMK130

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0462

HC-NM1f1B

BHDMK131

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f1B

BHDMK131

FRY9C

20110331

99991231

Added

HC-N

Quality

0466

HC-NM1f1C

BHDMK132

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f1C

BHDMK132

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f2A

BHCKK134

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0463

HC-NM1f2B

BHCKK135

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f2B

BHCKK135

FRY9C

20110331

99991231

Added

HC-N

Quality

0467

HC-NM1f2C

BHCKK136

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f2C

BHCKK136

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f3A

BHCKK138

SEPTEMBER 2013

Edit Test

Alg Edit Test

HC-NM1fA should not be null and should not be
negative.
If HC-NM1fA (previous) is greater than zero and HCNM1fB (previous) is greater than zero and the sum of HCNM1fA (previous) and HC-NM1fB (previous) is greater
than $1 million, then the sum of HC-NM1fA (current) and
HC-NM1fB (current) should be greater than zero.

bhckk126 ne null and bhckk126 ge 0
if (bhckk126-q2 gt 0 and bhckk127-q2 gt 0) and
(bhckk126-q2 + bhckk127-q2) gt 1000 then (bhckk126q1 + bhckk127-q1) gt 0

HC-NM1fB should not be null and should not be
bhckk127 ne null and bhckk127 ge 0
negative.
If the sum of HC-NM1fA through HC-NM1fC is greater
if (bhckk126 + bhckk127 + bhckk128) gt 0 then
than zero, then HC-CM1f should not equal the sum of HC- (bhckk165 ne (bhckk126 + bhckk127 + bhckk128))
NM1fA through HC-NM1fC.
HC-NM1fC should not be null and should not be
bhckk128 ne null and bhckk128 ge 0
negative.
HC-NM1f1A should not be null and should not be
bhdmk130 ne null and bhdmk130 ge 0
negative.
If HC-NM1f1A (previous) is greater than zero and HCif (bhdmk130-q2 gt 0 and bhdmk131-q2 gt 0) and
NM1f1B (previous) is greater than zero and the sum of
(bhdmk130-q2 + bhdmk131-q2) gt 1000 then
HC-NM1f1A (previous) and HC-NM1f1B (previous) is
(bhdmk130-q1 + bhdmk131-q1) gt 0
greater than $1 million, then the sum of HC-NM1f1A
(current) and HC-NM1f1B (current) should be greater
than zero.
HC-NM1f1B should not be null and should not be
bhdmk131 ne null and bhdmk131 ge 0
negative.
If the sum of HC-NM1f1A through HC-NM1f1C is greater if (bhdmk130 + bhdmk131 + bhdmk132) gt 0 then
than zero, then HC-CM1f1 should not equal the sum of (bhdmk166 ne (bhdmk130 + bhdmk131 + bhdmk132))
HC-NM1f1A through HC-NM1f1C.
HC-NM1f1C should not be null and should not be
bhdmk132 ne null and bhdmk132 ge 0
negative.
HC-NM1f2A should not be null and should not be
bhckk134 ne null and bhckk134 ge 0
negative.
If HC-NM1f2A (previous) is greater than zero and HCif (bhckk134-q2 gt 0 and bhckk135-q2 gt 0) and
NM1f2B (previous) is greater than zero and the sum of
(bhckk134-q2 + bhckk135-q2) gt 1000 then (bhckk134HC-NM1f2A (previous) and HC-NM1f2B (previous) is
q1 + bhckk135-q1) gt 0
greater than $1 million, then the sum of HC-NM1f2A
(current) and HC-NM1f2B (current) should be greater
than zero.
HC-NM1f2B should not be null and should not be
bhckk135 ne null and bhckk135 ge 0
negative.
If the sum of HC-NM1f2A through HC-NM1f2C is greater if (bhckk134 + bhckk135 + bhckk136) gt 0 then
than zero, then HC-CM1f2 should not equal the sum of (bhckk167 ne (bhckk134 + bhckk135 + bhckk136))
HC-NM1f2A through HC-NM1f2C.
HC-NM1f2C should not be null and should not be
bhckk136 ne null and bhckk136 ge 0
negative.
HC-NM1f3A should not be null and should not be
bhckk138 ne null and bhckk138 ge 0
negative.

FR Y-9C: EDIT-96 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Intraseries

Edit
Target Item
Number
0464
HC-NM1f3B

MDRM
Number
BHCKK139

HC-N

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f3B

BHCKK139

FRY9C

20110331

99991231

Added

HC-N

Quality

0468

HC-NM1f3C

BHCKK140

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f3C

BHCKK140

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4aA

BHCKK274

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0465

HC-NM1f4aB

BHCKK275

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4aB

BHCKK275

FRY9C

20110331

99991231

Added

HC-N

Quality

0481

HC-NM1f4aC

BHCKK276

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4aC

BHCKK276

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4bA

BHCKK277

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0466

HC-NM1f4bB

BHCKK278

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4bB

BHCKK278

FRY9C

20110331

99991231

Added

HC-N

Quality

0469

HC-NM1f4bC

BHCKK279

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4bC

BHCKK279

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4cA

BHCKK280

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-NM1f3A (previous) is greater than zero and HCNM1f3B (previous) is greater than zero and the sum of
HC-NM1f3A (previous) and HC-NM1f3B (previous) is
greater than $1 million, then the sum of HC-NM1f3A
(current) and HC-NM1f3B (current) should be greater
than zero.
HC-NM1f3B should not be null and should not be
negative.
If the sum of HC-NM1f3A through HC-NM1f3C is greater
than zero, then HC-CM1f3 should not equal the sum of
HC-NM1f3A through HC-NM1f3C.
HC-NM1f3C should not be null and should not be
negative.
HC-NM1f4aA should not be null and should not be
negative.
If HC-NM1f4aA (previous) is greater than zero and HCNM1f4aB (previous) is greater than zero and the sum of
HC-NM1f4aA (previous) and HC-NM1f4aB (previous) is
greater than $1 million, then the sum of HC-NM1f4aA
(current) and HC-NM1f4aB (current) should be greater
than zero.
HC-NM1f4aB should not be null and should not be
negative.
If the sum of HC-NM1f4aA through HC-NM1f4aC is
greater than zero, then HC-CM1f4a should not equal the
sum of HC-NM1f4aA through HC-NM1f4aC.

if (bhckk138-q2 gt 0 and bhckk139-q2 gt 0) and
(bhckk138-q2 + bhckk139-q2) gt 1000 then (bhckk138q1 + bhckk139-q1) gt 0

HC-NM1f4aC should not be null and should not be
negative.
HC-NM1f4bA should not be null and should not be
negative.
If HC-NM1f4bA (previous) is greater than zero and HCNM1f4bB (previous) is greater than zero and the sum of
HC-NM1f4bA (previous) and HC-NM1f4bB (previous) is
greater than $1 million, then the sum of HC-NM1f4bA
(current) and HC-NM1f4bB (current) should be greater
than zero.
HC-NM1f4bB should not be null and should not be
negative.
If the sum of HC-NM1f4bA through HC-NM1f4bC is
greater than zero, then HC-CM1f4b should not equal the
sum of HC-NM1f4bA through HC-NM1f4bC.

bhckk276 ne null and bhckk276 ge 0

HC-NM1f4bC should not be null and should not be
negative.
HC-NM1f4cA should not be null and should not be
negative.

bhckk279 ne null and bhckk279 ge 0

bhckk139 ne null and bhckk139 ge 0
if (bhckk138 + bhckk139 + bhckk140) gt 0 then
(bhckk168 ne (bhckk138 + bhckk139 + bhckk140))
bhckk140 ne null and bhckk140 ge 0
bhckk274 ne null and bhckk274 ge 0
if (bhckk274-q2 gt 0 and bhckk275-q2 gt 0) and
(bhckk274-q2 + bhckk275-q2) gt 1000 then (bhckk274q1 + bhckk275-q1) gt 0

bhckk275 ne null and bhckk275 ge 0
if (bhckk274 + bhckk275 + bhckk276) gt 0 then
(bhckk098 ne (bhckk274 + bhckk275 + bhckk276))

bhckk277 ne null and bhckk277 ge 0
if (bhckk277-q2 gt 0 and bhckk278-q2 gt 0) and
(bhckk277-q2 + bhckk278-q2) gt 1000 then (bhckk277q1 + bhckk278-q1) gt 0

bhckk278 ne null and bhckk278 ge 0
if (bhckk277 + bhckk278 + bhckk279) gt 0 then
(bhckk203 ne (bhckk277 + bhckk278 + bhckk279))

bhckk280 ne null and bhckk280 ge 0

FR Y-9C: EDIT-97 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Intraseries

Edit
Target Item
Number
0467
HC-NM1f4cB

MDRM
Number
BHCKK281

HC-N

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4cB

BHCKK281

FRY9C

20110331

99991231

Added

HC-N

Quality

0470

HC-NM1f4cC

BHCKK282

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f4cC

BHCKK282

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f5A

BHCKK283

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0468

HC-NM1f5B

BHCKK284

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f5B

BHCKK284

FRY9C

20110331

99991231

Added

HC-N

Quality

0471

HC-NM1f5C

BHCKK285

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f5C

BHCKK285

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f6A

BHCKK286

FRY9C

20110331

99991231

Added

HC-N

Intraseries

0469

HC-NM1f6B

BHCKK287

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f6B

BHCKK287

FRY9C

20110331

99991231

Added

HC-N

Quality

0472

HC-NM1f6C

BHCKK288

FRY9C

20110331

99991231

Added

HC-N

Quality

9520

HC-NM1f6C

BHCKK288

FRY9C

20080331

99991231

No
Change

HC-N

Quality

9520

HC-NM2A

BHCK6558

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-NM1f4cA (previous) is greater than zero and HCNM1f4cB (previous) is greater than zero and the sum of
HC-NM1f4cA (previous) and HC-NM1f4cB (previous) is
greater than $1 million, then the sum of HC-NM1f4cA
(current) and HC-NM1f4cB (current) should be greater
than zero.
HC-NM1f4cB should not be null and should not be
negative.
If the sum of HC-NM1f4cA through HC-NM1f4cC is
greater than zero, then HC-CM1f4c should not equal the
sum of HC-NM1f4cA through HC-NM1f4cC.

if (bhckk280-q2 gt 0 and bhckk281-q2 gt 0) and
(bhckk280-q2 + bhckk281-q2) gt 1000 then (bhckk280q1 + bhckk281-q1) gt 0

HC-NM1f4cC should not be null and should not be
negative.
HC-NM1f5A should not be null and should not be
negative.
If HC-NM1f5A (previous) is greater than zero and HCNM1f5B (previous) is greater than zero and the sum of
HC-NM1f5A (previous) and HC-NM1f5B (previous) is
greater than $1 million, then the sum of HC-NM1f5A
(current) and HC-NM1f5B (current) should be greater
than zero.
HC-NM1f5B should not be null and should not be
negative.
If the sum of HC-NM1f5A through HC-NM1f5C is greater
than zero, then HC-CM1f5 should not equal the sum of
HC-NM1f5A through HC-NM1f5C.
HC-NM1f5C should not be null and should not be
negative.
HC-NM1f6A should not be null and should not be
negative.
If HC-NM1f6A (previous) is greater than zero and HCNM1f6B (previous) is greater than zero and the sum of
HC-NM1f6A (previous) and HC-NM1f6B (previous) is
greater than $1 million, then the sum of HC-NM1f6A
(current) and HC-NM1f6B (current) should be greater
than zero.
HC-NM1f6B should not be null and should not be
negative.
If the sum of HC-NM1f6A through HC-NM1f6C is greater
than zero, then HC-CM1f6 should not equal the sum of
HC-NM1f6A through HC-NM1f6C.
HC-NM1f6C should not be null and should not be
negative.
HC-NM2A should not be null and should not be negative.

bhckk282 ne null and bhckk282 ge 0

bhckk281 ne null and bhckk281 ge 0
if (bhckk280 + bhckk281 + bhckk282) gt 0 then
(bhckk204 ne (bhckk280 + bhckk281 + bhckk282))

bhckk283 ne null and bhckk283 ge 0
if (bhckk283-q2 gt 0 and bhckk284-q2 gt 0) and
(bhckk283-q2 + bhckk284-q2) gt 1000 then (bhckk283q1 + bhckk284-q1) gt 0

bhckk284 ne null and bhckk284 ge 0
if (bhckk283 + bhckk284 + bhckk285) gt 0 then
(bhckk212 ne (bhckk283 + bhckk284 + bhckk285))
bhckk285 ne null and bhckk285 ge 0
bhckk286 ne null and bhckk286 ge 0
if (bhckk286-q2 gt 0 and bhckk287-q2 gt 0) and
(bhckk286-q2 + bhckk287-q2) gt 1000 then (bhckk286q1 + bhckk287-q1) gt 0

bhckk287 ne null and bhckk287 ge 0
if (bhckk286 + bhckk287 + bhckk288) gt 0 then
(bhckk267 ne (bhckk286 + bhckk287 + bhckk288))
bhckk288 ne null and bhckk288 ge 0
bhck6558 ne null and bhck6558 ge 0

FR Y-9C: EDIT-98 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-N

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20110331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

MDRM
Number
BHCK6559

Edit Test

Intraseries

Edit
Target Item
Number
6702
HC-NM2B

Alg Edit Test

HC-N

Quality

9520

HC-NM2B

BHCK6559

HC-NM2B should not be null and should not be negative. bhck6559 ne null and bhck6559 ge 0

HC-N

Quality

6705

HC-NM2C

BHCK6560

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

HC-N

Quality

9520

HC-NM2C

BHCK6560

If the sum of HC-NM2A, HC-NM2B, and HC-NM2C is
greater than $1 million, then the sum of HC-NM2A, HCNM2B, and HC-NM2C divided by HC-CM2 should not
exceed tolerance of 50%.
HC-NM2C should not be null and should not be negative.

HC-N

Quality

9520

HC-NM3A

BHCK3508

HC-NM3A should not be null and should not be negative. bhck3508 ne null and bhck3508 ge 0

HC-N

Quality

9520

HC-NM3B

BHCK1912

HC-NM3B should not be null and should not be negative. bhck1912 ne null and bhck1912 ge 0

HC-N

Quality

9520

HC-NM3C

BHCK1913

HC-NM3C should not be null and should not be negative. bhck1913 ne null and bhck1913 ge 0

HC-N

Quality

9520

HC-NM5aA

BHCKC240

HC-N

Intraseries

6725

HC-NM5aB

BHCKC241

HC-NM5aA should not be null and should not be
bhckc240 ne null and bhckc240 ge 0
negative.
If HC-NM5aA (previous) is greater than zero and HCif (bhckc240-q2 gt 0 and bhckc241-q2 gt 0) and
NM5aB (previous) is greater than zero and the sum of HC- (bhckc240-q2 + bhckc241-q2) gt 1000 and (bhck5369-q1
NM5aA (previous) and HC-NM5aB (previous) is greater gt 0) then (bhckc240-q1 + bhckc241-q1) gt 0
than $1 million and HC-4a (current) is greater than zero,
then the sum of HC-NM5aA (current) and HC-NM5aB
(current) should be greater than zero.

No
Change
No
Change

HC-N

Quality

9520

HC-NM5aB

BHCKC241

HC-N

Quality

6720

HC-NM5aC

BHCKC226

No
Change
Added

HC-N

Quality

9520

HC-NM5aC

BHCKC226

HC-N

Quality

0428

HC-NM5b1A

BHCKF664

No
Change

HC-N

Quality

9530

HC-NM5b1A

BHCKF664

If HC-NM2A (previous) is greater than zero and HC-NM2B if (bhck6558-q2 gt 0 and bhck6559-q2 gt 0) and
(previous) is greater than zero and the sum of HC-NM2A (bhck6558-q2 + bhck6559-q2) gt 1000 and bhck2746-q1
(previous) and HC-NM2B (previous) is greater than $1
gt 0 then (bhck6558-q1 + bhck6559-q1) gt 0
million and HC-CM2 (current) is greater than zero, then
the sum of HC-NM2A (current) and HC-NM2B (current)
should be greater than zero.

if bhck2746 ne 0 and (bhck6558 + bhck6559 + bhck6560)
gt 1000 then ((bhck6558 + bhck6559 + bhck6560) /
bhck2746) * 100 le 50
bhck6560 ne null and bhck6560 ge 0

HC-NM5aB should not be null and should not be
negative.
If HC-4a is not equal to zero and the sum of HC-NM5aA,
HC-NM5aB, and HC-NM5aC is greater than $1 million,
then the sum of HC-NM5aA, HC-NM5aB, and HC-NM5aC
divided by HC-4a should not exceed tolerance of 50%.

bhckc241 ne null and bhckc241 ge 0

HC-NM5aC should not be null and should not be
negative.
HC-NM5b1A should be less than or equal to the sum of
HC-N1a1A through HC-N8bA.

bhckc226 ne null and bhckc226 ge 0

HC-NM5b1A should not be negative.

if bhck5369 ne 0 and (bhckc240 + bhckc241 + bhckc226)
gt 1000 then ((bhckc240 + bhckc241 + bhckc226) /
bhck5369) * 100 le 50

bhckf664 le (bhckf172 + bhckf173 + bhck3493 +
bhck5398 + bhckc236 + bhckc238 + bhck3499 +
bhckf178 + bhckf179 + bhckb572 + bhck5377 +
bhck5380 + bhck1594 + bhck1606 + bhckb575 +
bhckk213 + bhckk216 + bhck5389 + bhck5459 +
bhckf166 + bhckf169)
bhckf664 ge 0 or bhckf664 eq null

FR Y-9C: EDIT-99 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKF665

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
0429
HC-NM5b1B

HC-N

HC-NM5b1B should be less than or equal to the sum of
HC-N1a1B through HC-N8bB.

HC-N

Quality

9530

HC-NM5b1B

BHCKF665

HC-NM5b1B should not be negative.

bhckf665 le (bhckf174 + bhckf175 + bhck3494 +
bhck5399 + bhckc237 + bhckc239 + bhck3500 +
bhckf180 + bhckf181 + bhckb573 + bhck5378 +
bhck5381 + bhck1597 + bhck1607 + bhckb576 +
bhckk214 + bhckk217 + bhck5390 + bhck5460 +
bhckf167 + bhckf170)
bhckf665 ge 0 or bhckf665 eq null

FRY9C

20080331

99991231

FRY9C

20110331

99991231

No
Change
Added

HC-N

Quality

0430

HC-NM5b1C

BHCKF666

HC-NM5b1C should be less than or equal to the sum of
HC-N1a1C through HC-N8bC.

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

HC-N

Quality

9530

HC-NM5b1C

BHCKF666

HC-NM5b1C should not be negative.

bhckf666 le (bhckf176 + bhckf177 + bhck3495 +
bhck5400 + bhckc229 + bhckc230 + bhck3501 +
bhckf182 + bhckf183 + bhckb574 + bhck5379 +
bhck5382 + bhck1583 + bhck1608 + bhckb577 +
bhckk215 + bhckk218 + bhck5391 + bhck5461 +
bhckf168 + bhckf171)
bhckf666 ge 0 or bhckf666 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-N

Quality

9530

HC-NM5b2A

BHCKF667

HC-NM5b2A should not be negative.

bhckf667 ge 0 or bhckf667 eq null

FRY9C

20080331

99991231

HC-N

Quality

9530

HC-NM5b2B

BHCKF668

HC-NM5b2B should not be negative.

bhckf668 ge 0 or bhckf668 eq null

FRY9C

20080331

99991231

HC-N

Quality

9530

HC-NM5b2C

BHCKF669

HC-NM5b2C should not be negative.

bhckf669 ge 0 or bhckf669 eq null

FRY9C

20080331

99991231

HC-N

Quality

9530

HC-NM6A

BHCK3529

HC-NM6A should not be negative.

bhck3529 ge 0 or bhck3529 eq null

FRY9C

20080331

99991231

HC-N

Intraseries

6730

HC-NM6B

BHCK3530

If HC-NM6A (previous) is greater than zero and HC-NM6B if (bhck3529-q2 gt 0 and bhck3530-q2 gt 0) and
(previous) is greater than zero and the sum of HC-NM6A (bhck3529-q2 + bhck3530-q2) gt 1000 then (bhck3529(previous) and HC-NM6B (previous) is greater than $1
q1 + bhck3530-q1) gt 0
million, then the sum of HC-NM6A (current) and HCNM6B (current) should be greater than zero.

FRY9C

20080331

99991231

No
Change

HC-N

Quality

6733

HC-NM6B

BHCK3530

20080331

99991231

HC-N

Quality

9530

HC-NM6B

BHCK3530

FRY9C

20080331

99991231

No
Change
No
Change

Sum of HC-NM6A and HC-NM6B should be less than or
equal to 15% of the sum of HC-L14a1 and HC-L14b1
(columns A through D).
HC-NM6B should not be negative.

FRY9C

HC-N

Intraseries

6757

HC-NM7

BHCKC410

FRY9C

20080331

99991231

HC-N

Quality

9540

HC-NM7

BHCKC410

FRY9C

20080331

99991231

HC-N

Quality

9540

HC-NM8

BHCKC411

HC-NM8 should not be null and should not be negative.

bhckc411 ne null and bhckc411 ge 0

FRY9C

20120630

99991231

No
Change
No
Change
Added

If HC-N10c (current minus previous) is greater than zero, if (bhck5526-q1 - bhck5526-q2) gt 0 then bhckc410 ge
then HC-NM7 should be greater than or equal to HC(bhck5526-q1 - bhck5526-q2)
N10c (current minus previous).
HC-NM7 should not be null and should not be negative. bhckc410 ne null and bhckc410 ge 0

HC-N

Quality

9540

HC-NM9aA

BHCKL183

bhckl183 ne null and bhckl183 ge 0

FRY9C

20120630

99991231

Added

HC-N

Quality

9540

HC-NM9aB

BHCKL184

FRY9C

20120630

99991231

Added

HC-N

Quality

9540

HC-NM9aC

BHCKL185

FRY9C

20120630

99991231

Added

HC-C

Quality

1009

HC-NM9aC

BHCKL185

FRY9C

20120630

99991231

Added

HC-N

Quality

1000

HC-NM9bA

BHCKL186

HC-NM9aA should not be null and should not be
negative.
HC-NM9aB should not be null and should not be
negative.
HC-NM9aC should not be null and should not be
negative.
HC-CM5a should be greater than or equal to the sum of
HC-NM9aA, HC-NM9aB, and HC-NM9aC.
HC-NM9aA should be greater than or equal to HCNM9bA.

SEPTEMBER 2013

(bhck3529 + bhck3530) le ((bhck8733 + bhck8734 +
bhck8735 + bhck8736 + bhck8741 + bhck8742 +
bhck8743 + bhck8744) * 0.15)
bhck3530 ge 0 or bhck3530 eq null

bhckl184 ne null and bhckl184 ge 0
bhckl185 ne null and bhckl185 ge 0
bhckc779 ge (bhckl183 + bhckl184 + bhckl185)
bhckl183 ge bhckl186

FR Y-9C: EDIT-100 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20120630

Quality

Edit
Target Item
Number
1006
HC-NM9bA

MDRM
Number
BHCKL186

HC-N

FRY9C

20120630

99991231

Added

FRY9C

20120630

99991231

FRY9C

20120630

FRY9C

HC-N

Quality

9540

HC-NM9bA

BHCKL186

Added

HC-N

Quality

1001

HC-NM9bB

BHCKL187

99991231

Added

HC-N

Quality

1007

HC-NM9bB

BHCKL187

20120630

99991231

Added

HC-N

Quality

9540

HC-NM9bB

BHCKL187

FRY9C

20120630

99991231

Added

HC-N

Quality

1002

HC-NM9bC

BHCKL188

FRY9C

20120630

99991231

Added

HC-N

Quality

1008

HC-NM9bC

BHCKL188

FRY9C

20120630

99991231

Added

HC-N

Quality

9540

HC-NM9bC

BHCKL188

FRY9C

20120630

99991231

Added

HC-C

Quality

1010

HC-NM9bC

BHCKL188

FRY9C

20080331

99991231

No
Change

HC-P

Intraseries

6760

HC-P1a

BHCKF066

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P1a

BHCKF066

HC-P1a should not be negative.

FRY9C

20080331

99991231

No
Change
No
Change

HC-P

Intraseries

6762

HC-P1b

BHCKF067

If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P1b should be greater than
or equal to zero.

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P1b

BHCKF067

HC-P1b should not be negative.

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P1c1

BHDMF670 HC-P1c1 should not be negative.

bhdmf670 ge 0 or bhdmf670 eq null

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P1c2

BHDMF671 HC-P1c2 should not be negative.

bhdmf671 ge 0 or bhdmf671 eq null

FRY9C

20080331

99991231

No
Change
No
Change
No
Change
No
Change

HC-P

Intraseries

6763

HC-P2a

BHCKF068

If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P2a should be greater than
or equal to zero.

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P2a

BHCKF068

HC-P2a should not be negative.

FRY9C

20080331

99991231

No
Change
No
Change

if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf068-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf068-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf068-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf068-q1 ge 0)
bhckf068 ge 0 or bhckf068 eq null

HC-P

Intraseries

6764

HC-P2b

BHCKF069

If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P2b should be greater than
or equal to zero.

SEPTEMBER 2013

Edit Test

Alg Edit Test

If HC-NM9aA is greater than 0, then HC-NM9bA should
be greater than 0.
HC-NM9bA should not be null and should not be
negative.
HC-NM9aB should be greater than or equal to HCNM9bB.
If HC-NM9aB is greater than 0, then HC-NM9bB should
be greater than 0.
HC-NM9bB should not be null and should not be
negative.
HC-NM9aC should be greater than or equal to HCNM9bC.
If HC-NM9aC is greater than 0, then HC-NM9bC should
be greater than 0.
HC-NM9bC should not be null and should not be
negative.
HC-CM5b should be greater than or equal to the sum of
HC-NM9bA, HC-NM9bB, and HC-NM9bC.
If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P1a should be greater than
or equal to zero.

if bhckl183 gt 0 then bhckl186 gt 0
bhckl186 ne null and bhckl186 ge 0
bhckl184 ge bhckl187
if bhckl184 gt 0 then bhckl187 gt 0
bhckl187 ne null and bhckl187 ge 0
bhckl185 ge bhckl188
if bhckl185 gt 0 then bhckl188 gt 0
bhckl188 ne null and bhckl188 ge 0
bhckc780 ge (bhckl186 + bhckl187 + bhckl188)
if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf066-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf066-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf066-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf066-q1 ge 0)
bhckf066 ge 0 or bhckf066 eq null
if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf067-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf067-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf067-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf067-q1 ge 0)
bhckf067 ge 0 or bhckf067 eq null

if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf069-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf069-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf069-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf069-q1 ge 0)

FR Y-9C: EDIT-101 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HC-P

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change

HC-P

Intraseries

6769

HC-P4b

BHCKF073

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P4b

BHCKF073

FRY9C

20080331

99991231

HC-P

Quality

9550

HC-P4c1

BHDMF676 HC-P4c1 should not be negative.

FRY9C

20110331

99991231

No
Change
No
Change
Revised

HC-P

Quality

0212

HC-P4c2

FRY9C

20080331

99991231

No
Change

HC-P

Quality

9550

HC-P4c2

BHDMF677 Sum of HC-C1c1B and HC-D6a3aB should be greater than (bhdm1797 + bhdmf606) ge (bhdmf676 + bhdmf677)
or equal to the sum of HC-P4c1 and HC-P4c2.
BHDMF677 HC-P4c2 should not be negative.
bhdmf677 ge 0 or bhdmf677 eq null

SEPTEMBER 2013

Quality

Edit
Target Item
Number
9550
HC-P2b

MDRM
Number
BHCKF069

Edit Test

Alg Edit Test

HC-P2b should not be negative.

bhckf069 ge 0 or bhckf069 eq null

HC-P

Quality

9550

HC-P2c1

BHDMF672 HC-P2c1 should not be negative.

bhdmf672 ge 0 or bhdmf672 eq null

HC-P

Quality

9550

HC-P2c2

BHDMF673 HC-P2c2 should not be negative.

bhdmf673 ge 0 or bhdmf673 eq null

HC-P

Intraseries

6766

HC-P3a

BHCKF070

If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P3a should be greater than
or equal to zero.

No
Change
No
Change

HC-P

Quality

9550

HC-P3a

BHCKF070

HC-P3a should not be negative.

if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf070-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf070-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf070-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf070-q1 ge 0)
bhckf070 ge 0 or bhckf070 eq null

HC-P

Intraseries

6767

HC-P3b

BHCKF071

If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P3b should be greater than
or equal to zero.

No
Change
No
Change
No
Change
No
Change

HC-P

Quality

9550

HC-P3b

BHCKF071

HC-P3b should not be negative.

HC-P

Quality

9550

HC-P3c1

BHDMF674 HC-P3c1 should not be negative.

bhdmf674 ge 0 or bhdmf674 eq null

HC-P

Quality

9550

HC-P3c2

BHDMF675 HC-P3c2 should not be negative.

bhdmf675 ge 0 or bhdmf675 eq null

HC-P

Intraseries

6768

HC-P4a

BHCKF072

If HC-12 (previous calendar year June) is greater than or
equal to $1 billion, then HC-P4a should be greater than
or equal to zero.

No
Change
No
Change

HC-P

Quality

9550

HC-P4a

BHCKF072

HC-P4a should not be negative.

if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf072-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf072-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf072-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf072-q1 ge 0)
bhckf072 ge 0 or bhckf072 eq null

HC-P

Intraseries

0062

HC-P4b

BHCKF073

HC-P4b (current) should be within 95% and 100% of (HC- (bhckf073-q1 le (bhckf073-q2 + (bhckf067-q1 + bhckf069P4b (previous) + (HC-P1b (current) + HC-P2b (current) - q1 - bhckf071-q1)) and (bhckf073-q1 ge (0.95 *
HC-P3b (current))).
(bhckf073-q2 + (bhckf067-q1 + bhckf069-q1 - bhckf071q1)))))
If HC-12 (previous calendar year June) is greater than or if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
equal to $1 billion, then HC-P4b should be greater than bhckf073-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
or equal to zero.
ge 1000000) then bhckf073-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf073-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf073-q1 ge 0)
HC-P4b should not be negative.
bhckf073 ge 0 or bhckf073 eq null

if (mm-q1 eq 03 and bhck2170-q4 ge 1000000) then
bhckf071-q1 ge 0 or if (mm-q1 eq 06 and bhck2170-q5
ge 1000000) then bhckf071-q1 ge 0 or if (mm-q1 eq 09
and bhck2170-q6 ge 1000000) then bhckf071-q1 ge 0 or
if (mm-q1 eq 12 and bhck2170-q7 ge 1000000) then
bhckf071-q1 ge 0)
bhckf071 ge 0 or bhckf071 eq null

bhdmf676 ge 0 or bhdmf676 eq null

FR Y-9C: EDIT-102 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20130630

Quality

Edit
Target Item
Number
0052
HC-P5b

MDRM
Edit Test
Alg Edit Test
Number
BHDMF560 For March, sum of HC-P5a and HC-P5b should be less
if (mm-q1 eq 03) then ((bhckf184 + bhdmf560) le
than or equal to the sum of HI-5c, HI-5f, HI-5g, and HI-5i. (bhcka220 + bhckb492 + bhckb493 + bhck8560))

HC-P

FRY9C

20130630

99991231

Revised

HC-P

Intraseries

0053

HC-P5b

BHDMF560 For June, September and December, sum of HC-P5a
(current) and HC-P5b (current) should be less than or
equal to the sum of HI-5c, HI-5f, HI-5g, and HI-5i (current
minus previous).

HC-P

Quality

9550

HC-P6a

BHDMF678 HC-P6a should not be negative.

HC-P

Quality

9550

HC-P6b

BHDMF679 HC-P6b should not be negative.

bhdmf679 ge 0 or bhdmf679 eq null

HC-P

Quality

9550

HC-P6c1

BHDMF680 HC-P6c1 should not be negative.

bhdmf680 ge 0 or bhdmf680 eq null

HC-P

Quality

9550

HC-P6c2

BHDMF681 HC-P6c2 should not be negative.

bhdmf681 ge 0 or bhdmf681 eq null

99991231
99991231
99991231

No
Change
No
Change
No
Change
No
Change
Added
Added
Revised

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhckf184-q1 + bhdmf560-q1) le (bhcka220-q1 +
bhckb492-q1 + bhckb493-q1 + bhck8560-q1) (bhcka220-q2 + bhckb492-q2 + bhckb493-q2 + bhck8560q2))
bhdmf678 ge 0 or bhdmf678 eq null

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C
FRY9C
FRY9C

20120630
20120630
20090630

HC-P
HC-P
HC-Q

Quality
Quality
Intraseries

9550
9550
0156

HC-P7a
HC-P7b
HC-Q1A

BHCKL191
BHCKL192
BHCY1773

HC-P7a should not be negative.
HC-P7b should not be negative.
If HC-Q1A (previous) is not equal to zero or null, then HCQ1A (current) should not equal zero or null.

bhckl191 ge 0 or bhckl191 eq null
bhckl192 ge 0 or bhckl192 eq null
if ((bhcy1773-q2 ne 0) and (bhcy1773-q2 ne null)) then
((bhcy1773-q1 ne 0) and (bhcy1773-q1 ne null))

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Revised

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Intraseries

9555
9555
9555
9555
9555
0157

HC-Q1A
HC-Q1B
HC-Q1C
HC-Q1D
HC-Q1E
HC-Q2A

BHCY1773
BHCKG474
BHCKG475
BHCKG476
BHCKG477
BHCKG478

HC-Q1A should not be null.
HC-Q1B should not be null.
HC-Q1C should not be null.
HC-Q1D should not be null.
HC-Q1E should not be null.
If HC-Q2A (previous) is not equal to zero or null, then HCQ2A (current) should not equal zero or null.

bhcy1773 ne null
bhckg474 ne null
bhckg475 ne null
bhckg476 ne null
bhckg477 ne null
if ((bhckg478-q2 ne 0) and (bhckg478-q2 ne null)) then
((bhckg478-q1 ne 0) and (bhckg478-q1 ne null))

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Intraseries

9555
9555
9555
9555
9555
0338

HC-Q2A
HC-Q2B
HC-Q2C
HC-Q2D
HC-Q2E
HC-Q3A

BHCKG478
BHCKG479
BHCKG480
BHCKG481
BHCKG482
BHCKG483

HC-Q2A should not be null.
HC-Q2B should not be null.
HC-Q2C should not be null.
HC-Q2D should not be null.
HC-Q2E should not be null.
If HC-Q3A (previous) is not equal to zero or null, then HCQ3A (current) should not equal zero or null.

bhckg478 ne null
bhckg479 ne null
bhckg480 ne null
bhckg481 ne null
bhckg482 ne null
if ((bhckg483-q2 ne 0) and (bhckg483-q2 ne null)) then
((bhckg483-q1 ne 0) and (bhckg483-q1 ne null))

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20110331
20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added
Added

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Quality
Intraseries

0445
9555
9555
9555
9555
9555
0339

HC-Q3A
HC-Q3A
HC-Q3B
HC-Q3C
HC-Q3D
HC-Q3E
HC-Q4A

BHCKG483
BHCKG483
BHCKG484
BHCKG485
BHCKG486
BHCKG487
BHCKG488

HC-Q3A should be less than or equal to HC-4a.
HC-Q3A should not be null.
HC-Q3B should not be null.
HC-Q3C should not be null.
HC-Q3D should not be null.
HC-Q3E should not be null.
If HC-Q4A (previous) is not equal to zero or null, then HCQ4A (current) should not equal zero or null.

bhckg483 le bhck5369
bhckg483 ne null
bhckg484 ne null
bhckg485 ne null
bhckg486 ne null
bhckg487 ne null
if ((bhckg488-q2 ne 0) and (bhckg488-q2 ne null)) then
((bhckg488-q1 ne 0) and (bhckg488-q1 ne null))

FRY9C

20110331

99991231

Revised

HC-Q

Quality

0392

HC-Q4A

BHCKG488

FRY9C
FRY9C
FRY9C

20110331
20090630
20090630

99991231
99991231
99991231

Added
Added
Added

HC-Q
HC-Q
HC-Q

Quality
Quality
Quality

0446
9555
9555

HC-Q4A
HC-Q4A
HC-Q4B

BHCKG488
BHCKG488
BHCKG489

If the sum of HC-CM10aA through HC-CM10dA is greater
than zero, then the sum of HC-Q3A and HC-Q4A should
be greater than zero.
HC-Q4A should be less than or equal to HC-4b.
HC-Q4A should not be null.
HC-Q4B should not be null.

if (bhckf608 + bhckf585 + bhckf586 + bhckf587 +
bhckk196 + bhckk208 + bhckf589) gt 0 then (bhckg483 +
bhckg488) gt 0
bhckg488 le bhckb528
bhckg488 ne null
bhckg489 ne null

SEPTEMBER 2013

FR Y-9C: EDIT-103 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End
Date
99991231
99991231
99991231
99991231

Edit
Change
Added
Added
Added
Revised

Schedule

Edit Type

FRY9C
FRY9C
FRY9C
FRY9C

Effective
Start Date
20090630
20090630
20090630
20090630

Target Item

Quality
Quality
Quality
Intraseries

Edit
Number
9555
9555
9555
0161

Edit Test

Alg Edit Test

HC-Q4C
HC-Q4D
HC-Q4E
HC-Q5aA

MDRM
Number
BHCKG490
BHCKG491
BHCKG492
BHCT3543

HC-Q
HC-Q
HC-Q
HC-Q

HC-Q4C should not be null.
HC-Q4D should not be null.
HC-Q4E should not be null.
If HC-Q5aA (previous) is not equal to zero or not null,
then HC-Q5aA (current) should not be zero or null.

bhckg490 ne null
bhckg491 ne null
bhckg492 ne null
if ((bhct3543-q2 ne 0) and (bhct3543-q2 ne null)) then
((bhct3543-q1 ne 0) and (bhct3543-q1 ne null)).

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Revised

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Quality

9555
9555
9555
9555
9555
0068

HC-Q5aA
HC-Q5aB
HC-Q5aC
HC-Q5aD
HC-Q5aE
HC-Q5b1A

BHCT3543
BHCKG493
BHCKG494
BHCKG495
BHCKG496
BHCKF240

HC-Q5aA should not be null.
HC-Q5aB should not be null.
HC-Q5aC should not be null.
HC-Q5aD should not be null.
HC-Q5aE should not be null.
HC-Q5b1A should be less than or equal to HC-Q5bA.

bhct3543 ne null
bhckg493 ne null
bhckg494 ne null
bhckg495 ne null
bhckg496 ne null
bhckf240 le bhckg497

FRY9C

20090630

99991231

Revised

HC-Q

Intraseries

0158

HC-Q5b1A

BHCKF240

If HC-Q5b1A (previous) is not equal to zero or null, then
HC-Q5b1A (current) should not equal zero or null.

if ((bhckf240-q2 ne 0) and (bhckf240-q2 ne null)) then
((bhckf240-q1 ne 0) and (bhckf240-q1 ne null))

FRY9C
FRY9C
FRY9C

20090630
20090630
20090630

99991231
99991231
99991231

Added
Added
Revised

HC-Q
HC-Q
HC-Q

Quality
Quality
Quality

9555
9555
0222

HC-Q5b1A
HC-Q5b1B
HC-Q5b1C

BHCKF240
BHCKF684
BHCKF692

HC-Q5b1A should not be null.
HC-Q5b1B should not be null.
HC-Q5b1C should be less than or equal to HC-Q5bC.

bhckf240 ne null
bhckf684 ne null
bhckf692 le bhckg499

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Quality

9555
0069

HC-Q5b1C
HC-Q5b1D

BHCKF692
BHCKF241

HC-Q5b1C should not be null.
HC-Q5b1D should be less than or equal to HC-Q5bD.

bhckf692 ne null
bhckf241 le bhckg500

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231

Added
Revised
Added
Revised
Revised

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality

9555
0070
9555
0063
0065

HC-Q5b1D
HC-Q5b1E
HC-Q5b1E
HC-Q5bA
HC-Q5bA

BHCKF241
BHCKF242
BHCKF242
BHCKG497
BHCKG497

20090630

99991231

Added

HC-Q

Intraseries

0341

HC-Q5bA

BHCKG497

HC-Q5b1D should not be null.
HC-Q5b1E should be less than or equal to HC-Q5bE.
HC-Q5b1E should not be null.
Sum of HC-Q5aA and HC-Q5bA should equal HC-5.
If HC-Q5b1A is not equal to zero or null, then HC-Q5bA
should not equal zero or null.
If HC-Q5bA (previous) is not equal to zero or not null,
then HC-Q5bA (current) should not be zero or null.

bhckf241 ne null
bhckf242 le bhckg501
bhckf242 ne null
(bhct3543 + bhckg497) eq bhck3545
if (bhckf240 ne 0 and bhckf240 ne null) then (bhckg497
ne 0 and bhckg497 ne null)
if ((bhckg497-q2 ne 0) and (bhckg497-q2 ne null)) then
((bhckg497-q1 ne 0) and (bhckg497-q1 ne null)).

FRY9C

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Quality

9555
0223

HC-Q5bA
HC-Q5bB

BHCKG497
BHCKG498

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Quality

9555
0224

HC-Q5bB
HC-Q5bC

BHCKG498
BHCKG499

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Quality

9555
0066

HC-Q5bC
HC-Q5bD

BHCKG499
BHCKG500

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Quality

9555
0067

HC-Q5bD
HC-Q5bE

BHCKG500
BHCKG501

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Intraseries

9555
0159

HC-Q5bE
HC-Q6A

BHCKG501
BHCKG391

HC-Q5bA should not be null.
If HC-Q5b1B is not equal to zero or null, then HC-Q5bB
should not equal zero or null.
HC-Q5bB should not be null.
If HC-Q5b1C is not equal to zero or null, then HC-Q5bC
should not equal zero or null.
HC-Q5bC should not be null.
If HC-Q5b1D is not equal to zero or null, then HC-Q5bD
should not equal zero or null.
HC-Q5bD should not be null.
If HC-Q5b1E is not equal to zero or null, then HC-Q5bE
should not equal zero or null.
HC-Q5bE should not be null.
If HC-Q6A (previous) is not equal to zero or null, then HCQ6A (current) should not equal zero or null.

bhckg497 ne null
if (bhckf684 ne 0 and bhckf684 ne null) then (bhckg498
ne 0 and bhckg498 ne null)
bhckg498 ne null
if (bhckf692 ne 0 and bhckf692 ne null) then (bhckg499
ne 0 and bhckg499 ne null)
bhckg499 ne null
if (bhckf241 ne 0 and bhckf241 ne null) then (bhckg500
ne 0 and bhckg500 ne null)
bhckg500 ne null
if (bhckf242 ne 0 and bhckf242 ne null) then (bhckg501
ne 0 and bhckg501 ne null)
bhckg501 ne null
if ((bhckg391-q2 ne 0) and (bhckg391-q2 ne null)) then
((bhckg391-q1 ne 0) and (bhckg391-q1 ne null))

FRY9C

20090630

99991231

Added

HC-Q

Quality

0379

HC-Q6A

BHCKG391

FRY9C

20090630

99991231

Added

HC-Q

Quality

9555

HC-Q6A

BHCKG391

SEPTEMBER 2013

Sum of HC-QM1aA, HC-QM1bA, HC-QM1cA, HC-QM1dA, (bhckg536 + bhckg541 + bhckg546 + bhckg551 +
HC-QM1eA and HC-QM1fA should be less than or equal bhckg556 + bhckg561) le bhckg391
to HC-Q6A.
HC-Q6A should not be null.
bhckg391 ne null

FR Y-9C: EDIT-104 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End
Date
99991231
99991231

Edit
Change
Added
Added

Schedule

Edit Type

FRY9C
FRY9C

Effective
Start Date
20090630
20090630

Quality
Quality

Edit
Target Item
Number
9555
HC-Q6B
0380
HC-Q6C

MDRM
Number
BHCKG392
BHCKG395

HC-Q
HC-Q

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Added

HC-Q
HC-Q

Quality
Quality

9555
0381

HC-Q6C
HC-Q6D

BHCKG395
BHCKG396

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Added

HC-Q
HC-Q

Quality
Quality

9555
0382

HC-Q6D
HC-Q6E

BHCKG396
BHCKG804

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Revised

HC-Q
HC-Q

Quality
Intraseries

9555
0163

HC-Q6E
HC-Q7A

BHCKG804
BHCKG502

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Revised

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Intraseries

9555
9555
9555
9555
9555
0160

HC-Q7A
HC-Q7B
HC-Q7C
HC-Q7D
HC-Q7E
HC-Q8A

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Intraseries

9555
9555
9555
9555
9555
0342

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Intraseries

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20110630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Revised

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

FRY9C

20090630

99991231

Added

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Added

SEPTEMBER 2013

Edit Test

Alg Edit Test

HC-Q6B should not be null.
Sum of HC-QM1aC, HC-QM1bC, HC-QM1cC, HC-QM1dC,
HC-QM1eC and HC-QM1fC should be less than or equal
to HC-Q6C.
HC-Q6C should not be null.
Sum of HC-QM1aD, HC-QM1bD, HC-QM1cD, HC-QM1dD,
HC-QM1eD and HC-QM1fD should be less than or equal
to HC-Q6D.
HC-Q6D should not be null.
Sum of HC-QM1aE, HC-QM1bE, HC-QM1cE, HC-QM1dE,
HC-QM1eE and HC-QM1fE should be less than or equal
to HC-Q6E.
HC-Q6E should not be null.
If HC-Q7A (previous) is not equal to zero or not null, then
HC-Q7A (current) should not be zero or null.

bhckg392 ne null
(bhckg538 + bhckg543 + bhckg548 + bhckg553 +
bhckg558 + bhckg563) le bhckg395

BHCKG502
BHCKG503
BHCKG504
BHCKG505
BHCKG506
BHCKF252

HC-Q7A should not be null.
HC-Q7B should not be null.
HC-Q7C should not be null.
HC-Q7D should not be null.
HC-Q7E should not be null.
If HC-Q8A (previous) is not equal to zero or not null, then
HC-Q8A (current) should not be zero or null.

bhckg502 ne null
bhckg503 ne null
bhckg504 ne null
bhckg505 ne null
bhckg506 ne null
if ((bhckf252-q2 ne 0) and (bhckf252-q2 ne null)) then
((bhckf252-q1 ne 0) and (bhckf252-q1 ne null)).

HC-Q8A
HC-Q8B
HC-Q8C
HC-Q8D
HC-Q8E
HC-Q9A

BHCKF252
BHCKF686
BHCKF694
BHCKF253
BHCKF254
BHCKG507

HC-Q8A should not be null.
HC-Q8B should not be null.
HC-Q8C should not be null.
HC-Q8D should not be null.
HC-Q8E should not be null.
If HC-Q9A (previous) is not equal to zero or not null, then
HC-Q9A (current) should not be zero or null.

bhckf252 ne null
bhckf686 ne null
bhckf694 ne null
bhckf253 ne null
bhckf254 ne null
if ((bhckg507-q2 ne 0) and (bhckg507-q2 ne null)) then
((bhckg507-q1 ne 0) and (bhckg507-q1 ne null)).

9555
9555
9555
9555
9555
0343

HC-Q9A
HC-Q9B
HC-Q9C
HC-Q9D
HC-Q9E
HC-Q10aA

BHCKG507
BHCKG508
BHCKG509
BHCKG510
BHCKG511
BHCT3547

HC-Q9A should not be null.
HC-Q9B should not be null.
HC-Q9C should not be null.
HC-Q9D should not be null.
HC-Q9E should not be null.
If HC-Q10aA (previous) is not equal to zero or not null,
then HC-Q10aA (current) should not be zero or null.

bhckg507 ne null
bhckg508 ne null
bhckg509 ne null
bhckg510 ne null
bhckg511 ne null
if ((bhct3547-q2 ne 0) and (bhct3547-q2 ne null)) then
((bhct3547-q1 ne 0) and (bhct3547-q1 ne null)).

Quality
Quality
Quality
Quality
Quality
Quality

9555
9555
9555
9555
9555
0064

HC-Q10aA
HC-Q10aB
HC-Q10aC
HC-Q10aD
HC-Q10aE
HC-Q10bA

BHCT3547
BHCKG512
BHCKG513
BHCKG514
BHCKG515
BHCKG516

HC-Q10aA should not be null.
HC-Q10aB should not be null.
HC-Q10aC should not be null.
HC-Q10aD should not be null.
HC-Q10aE should not be null.
Sum of HC-Q10aA and HC-Q10bA should equal HC-15.

bhct3547 ne null
bhckg512 ne null
bhckg513 ne null
bhckg514 ne null
bhckg515 ne null
(bhct3547 + bhckg516) eq bhck3548

HC-Q

Intraseries

0344

HC-Q10bA

BHCKG516

If HC-Q10bA (previous) is not equal to zero or not null,
then HC-Q10bA (current) should not be zero or null.

if ((bhckg516-q2 ne 0) and (bhckg516-q2 ne null)) then
((bhckg516-q1 ne 0) and (bhckg516-q1 ne null)).

HC-Q
HC-Q

Quality
Quality

9555
9555

HC-Q10bA
HC-Q10bB

BHCKG516
BHCKG517

HC-Q10bA should not be null.
HC-Q10bB should not be null.

bhckg516 ne null
bhckg517 ne null

bhckg395 ne null
(bhckg539 + bhckg544 + bhckg549 + bhckg554 +
bhckg559 + bhckg564) le bhckg396
bhckg396 ne null
(bhckg540 + bhckg545 + bhckg550 + bhckg555 +
bhckg560 + bhckg565) le bhckg804
bhckg804 ne null
if ((bhckg502-q2 ne 0) and (bhckg502-q2 ne null)) then
((bhckg502-q1 ne 0) and (bhckg502-q1 ne null)).

FR Y-9C: EDIT-105 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End
Date
99991231
99991231
99991231
99991231

Edit
Change
Added
Added
Added
Added

Schedule

Edit Type

FRY9C
FRY9C
FRY9C
FRY9C

Effective
Start Date
20090630
20090630
20090630
20090630

Target Item

Quality
Quality
Quality
Intraseries

Edit
Number
9555
9555
9555
0345

Edit Test

Alg Edit Test

HC-Q10bC
HC-Q10bD
HC-Q10bE
HC-Q11A

MDRM
Number
BHCKG518
BHCKG519
BHCKG520
BHCKG521

HC-Q
HC-Q
HC-Q
HC-Q

HC-Q10bC should not be null.
HC-Q10bD should not be null.
HC-Q10bE should not be null.
If HC-Q11A (previous) is not equal to zero or not null,
then HC-Q11A (current) should not be zero or null.

bhckg518 ne null
bhckg519 ne null
bhckg520 ne null
if ((bhckg521-q2 ne 0) and (bhckg521-q2 ne null)) then
((bhckg521-q1 ne 0) and (bhckg521-q1 ne null)).

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Intraseries

9555
9555
9555
9555
9555
0346

HC-Q11A
HC-Q11B
HC-Q11C
HC-Q11D
HC-Q11E
HC-Q12A

BHCKG521
BHCKG522
BHCKG523
BHCKG524
BHCKG525
BHCKG526

HC-Q11A should not be null.
HC-Q11B should not be null.
HC-Q11C should not be null.
HC-Q11D should not be null.
HC-Q11E should not be null.
If HC-Q12A (previous) is not equal to zero or not null,
then HC-Q12A (current) should not be zero or null.

bhckg521 ne null
bhckg522 ne null
bhckg523 ne null
bhckg524 ne null
bhckg525 ne null
if ((bhckg526-q2 ne 0) and (bhckg526-q2 ne null)) then
((bhckg526-q1 ne 0) and (bhckg526-q1 ne null)).

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20110331

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Revised

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Quality

9555
9555
9555
9555
9555
0073

HC-Q12A
HC-Q12B
HC-Q12C
HC-Q12D
HC-Q12E
HC-Q13A

BHCKG526
BHCKG527
BHCKG528
BHCKG529
BHCKG530
BHCKG805

HC-Q12A should not be null.
bhckg526 ne null
HC-Q12B should not be null.
bhckg527 ne null
HC-Q12C should not be null.
bhckg528 ne null
HC-Q12D should not be null.
bhckg529 ne null
HC-Q12E should not be null.
bhckg530 ne null
If HI-Mem6f is not equal to zero or null, then HC-Q1A, HC- if (bhckf229 ne 0 and bhckf229 ne null) then ((bhcy1773
Q2A, HC-Q3A, HC-Q4A, HC-Q5b1A, HC-Q6A, HC-Q8A, HC- ne 0 and bhcy1773 ne null) or (bhckg478 ne 0 and
Q9A, HC-Q11A, HC-Q12A, or HC-Q13A should not equal bhckg478 ne null) or (bhckg483 ne 0 and bhckg483 ne
zero or null.
null) or (bhckg488 ne 0 and bhckg488 ne null) or
(bhckf240 ne 0 and bhckf240 ne null) or (bhckg391 ne 0
and bhckg391 ne null) or (bhckf252 ne 0 and bhckf252
ne null) or (bhckg507 ne 0 and bhckg507 ne null) or
(bhckg521 ne 0 and bhckg521 ne null) or (bhckg526 ne 0
and bhckg526 ne null) or (bhckg805 ne 0 and bhckg805
ne null))

FRY9C

20090630

99991231

Revised

HC-Q

Intraseries

0162

HC-Q13A

BHCKG805

If HC-Q13A (previous) is not equal to zero or not null,
then HC-Q13A (current) should not be zero or null.

if ((bhckg805-q2 ne 0) and (bhckg805-q2 ne null)) then
((bhckg805-q1 ne 0) and (bhckg805-q1 ne null)).

FRY9C

20090630

99991231

Added

HC-Q

Quality

0383

HC-Q13A

BHCKG805

(bhckf261 + bhckg566 + bhckg571 + bhckg576 +
bhckg581 + bhckg586) le bhckg805

99991231
99991231
99991231

Added
Added
Added

HC-Q
HC-Q
HC-Q

Quality
Quality
Quality

9555
9555
0384

HC-Q13A
HC-Q13B
HC-Q13C

BHCKG805
BHCKG806
BHCKG807

20090630
20090630

99991231
99991231

Added
Added

HC-Q
HC-Q

Quality
Quality

9555
0385

HC-Q13C
HC-Q13D

BHCKG807
BHCKG808

FRY9C
FRY9C

20090630
20090630

99991231
99991231

Added
Added

HC-Q
HC-Q

Quality
Quality

9555
0386

HC-Q13D
HC-Q13E

BHCKG808
BHCKG809

FRY9C

20090630

99991231

Added

HC-Q

Quality

9555

HC-Q13E

BHCKG809

Sum of HC-QM2aA, HC-QM2bA, HC-QM2cA, HC-QM2dA,
HC-QM2eA and HC-QM2fA should be less than or equal
to HC-Q13A.
HC-Q13A should not be null.
HC-Q13B should not be null.
Sum of HC-QM2aC, HC-QM2bC, HC-QM2cC, HC-QM2dC,
HC-QM2eC and HC-QM2fC should be less than or equal
to HC-Q13C.
HC-Q13C should not be null.
Sum of HC-QM2aD, HC-QM2bD, HC-QM2cD, HC-QM2dD,
HC-QM2eD and HC-QM2fD should be less than or equal
to HC-Q13D.
HC-Q13D should not be null.
Sum of HC-QM2aE, HC-QM2bE, HC-QM2cE, HC-QM2dE,
HC-QM2eE and HC-QM2fE should be less than or equal
to HC-Q13E.
HC-Q13E should not be null.

FRY9C
FRY9C
FRY9C

20090630
20090630
20090630

FRY9C
FRY9C

SEPTEMBER 2013

bhckg805 ne null
bhckg806 ne null
(bhckf697 + bhckg568 + bhckg573 + bhckg578 +
bhckg583 + bhckg588) le bhckg807
bhckg807 ne null
(bhckf262 + bhckg569 + bhckg574 + bhckg579 +
bhckg584 + bhckg589) le bhckg808
bhckg808 ne null
(bhckf263 + bhckg570 + bhckg575 + bhckg580 +
bhckg585 + bhckg590) le bhckg809
bhckg809 ne null

FR Y-9C: EDIT-106 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20090630

MDRM
Number
BHCKG531

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
0347
HC-Q14A

HC-Q

If HC-Q14A (previous) is not equal to zero or not null,
then HC-Q14A (current) should not be zero or null.

if ((bhckg531-q2 ne 0) and (bhckg531-q2 ne null)) then
((bhckg531-q1 ne 0) and (bhckg531-q1 ne null)).

FRY9C
FRY9C
FRY9C
FRY9C
FRY9C
FRY9C

20090630
20090630
20090630
20090630
20090630
20090630

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added

HC-Q
HC-Q
HC-Q
HC-Q
HC-Q
HC-Q

Quality
Quality
Quality
Quality
Quality
Quality

9555
9555
9555
9555
9555
0355

HC-Q14A
HC-Q14B
HC-Q14C
HC-Q14D
HC-Q14E
HC-QM1cA

BHCKG531
BHCKG532
BHCKG533
BHCKG534
BHCKG535
BHCKG546

Revised

HC-Q

Quality

0356

HC-QM1cTX

BHTXG546

99991231

Added

HC-Q

Quality

0357

HC-QM1dA

BHCKG551

20110630

99991231

Revised

HC-Q

Quality

0358

HC-QM1dTX

BHTXG551

FRY9C

20090630

99991231

Added

HC-Q

Quality

0359

HC-QM1eA

BHCKG556

FRY9C

20110630

99991231

Revised

HC-Q

Quality

0360

HC-QM1eTX

BHTXG556

FRY9C

20090630

99991231

Added

HC-Q

Quality

0361

HC-QM1fA

BHCKG561

FRY9C

20110630

99991231

Revised

HC-Q

Quality

0362

HC-QM1fTX

BHTXG561

FRY9C

20100331

99991231

Revised

HC-Q

Quality

0213

HC-QM2aA

BHCKF261

FRY9C

20090630

99991231

Added

HC-Q

Quality

0363

HC-QM2cA

BHCKG571

FRY9C

20110630

99991231

Revised

HC-Q

Quality

0364

HC-QM2cTX

BHTXG571

FRY9C

20090630

99991231

Added

HC-Q

Quality

0365

HC-QM2dA

BHCKG576

FRY9C

20110630

99991231

Revised

HC-Q

Quality

0366

HC-QM2dTX

BHTXG576

FRY9C

20090630

99991231

Added

HC-Q

Quality

0367

HC-QM2eA

BHCKG581

FRY9C

20110630

99991231

Revised

HC-Q

Quality

0368

HC-QM2eTX

BHTXG581

FRY9C

20090630

99991231

Added

HC-Q

Quality

0369

HC-QM2fA

BHCKG586

FRY9C

20110630

99991231

Revised

HC-Q

Quality

0370

HC-QM2fTX

BHTXG586

FRY9C

20130331

99991231

Revised

HC-R

Quality

6770

HC-R2

BHCK8434

FRY9C

20130331

99991231

Revised

HC-R

Quality

6772

HC-R2

BHCK8434

HC-Q14A should not be null.
bhckg531 ne null
HC-Q14B should not be null.
bhckg532 ne null
HC-Q14C should not be null.
bhckg533 ne null
HC-Q14D should not be null.
bhckg534 ne null
HC-Q14E should not be null.
bhckg535 ne null
If financial data is not equal to null or zero, then text data if bhckg546 ne null and bhckg546 ne 0 then bhtxg546 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg546 ne null then bhckg546 ne null and bhckg546
not equal null or zero.
ne 0
If financial data is not equal to null or zero, then text data if bhckg551 ne null and bhckg551 ne 0 then bhtxg551 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg551 ne null then bhckg551 ne null and bhckg551
not equal null or zero.
ne 0
If financial data is not equal to null or zero, then text data if bhckg556 ne null and bhckg556 ne 0 then bhtxg556 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg556 ne null then bhckg556 ne null and bhckg556
not equal null or zero.
ne 0
If financial data is not equal to null or zero, then text data if bhckg561 ne null and bhckg561 ne 0 then bhtxg561 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg561 ne null then bhckg561 ne null and bhckg561
not equal null or zero.
ne 0
HC-QM2aA should be less than or equal to the sum of HC- bhckf261 le (bhck3814 + bhckj455 + bhckj456 +
L1a through HC-L1c1 and HC-L1c2 through HC-L1e3.
bhck3816 + bhck6550 + bhck3817 + bhckj457 + bhckj458
+ bhckj459)
If financial data is not equal to null or zero, then text data if bhckg571 ne null and bhckg571 ne 0 then bhtxg571 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg571 ne null then bhckg571 ne null and bhckg571
not equal null or zero.
ne 0
If financial data is not equal to null or zero, then text data if bhckg576 ne null and bhckg576 ne 0 then bhtxg576 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg576 ne null then bhckg576 ne null and bhckg576
not equal null or zero.
ne 0
If financial data is not equal to null or zero, then text data if bhckg581 ne null and bhckg581 ne 0 then bhtxg581 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg581 ne null then bhckg581 ne null and bhckg581
not equal null or zero.
ne 0
If financial data is not equal to null or zero, then text data if bhckg586 ne null and bhckg586 ne 0 then bhtxg586 ne
should not equal null.
null
If text data is not equal to null, then financial data should if bhtxg586 ne null then bhckg586 ne null and bhckg586
not equal null or zero.
ne 0
For BHCs and SHCs only, if the absolute value of HC-B8D for BHCs and SHCs only if (abs(bhct1773 - bhck1772)) gt
minus HC-B8C is greater than $50K, then HC-R2 should 50 then bhck8434 ne 0
not equal zero.
For BHCs and SHCs only, if HI-Mem13 equals 0 (no) and for BHCs and SHCs only if bhcka530 eq 0 and
the absolute value of HC-B8D minus HC-B8C is greater
(abs(bhct1773 - bhck1772) gt 250) then (bhct1773 than $250K, then HC-B8D minus HC-B8C should not
bhck1772) ne bhck8434
equal HC-R2.

FRY9C

20110630

99991231

FRY9C

20090630

FRY9C

SEPTEMBER 2013

FR Y-9C: EDIT-107 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20130331

MDRM
Number
BHCK8434

Edit Test

Quality

Edit
Target Item
Number
6774
HC-R2

HC-R

FRY9C

20121231

99991231

Revised

FRY9C

20121231

99991231

FRY9C

20121231

FRY9C

HC-R

Quality

6776

HC-R3

BHCKA221

Revised

HC-R

Quality

9550

HC-R3

BHCKA221

99991231

Revised

HC-R

Quality

0550

HC-R3

BHCKA221

20121231

99991231

Revised

HC-R

Quality

6778

HC-R4

BHCK4336

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R5

BHCKB588

FRY9C

20121231

99991231

Revised

HC-R

Quality

0535

HC-R6b

BHCKG215

FRY9C

20121231

99991231

Revised

HC-R

Quality

6780

HC-R7a

BHCKB590

For BHCs and SHCs only, if HC-B7C minus HC-B7D is
for BHCs and SHCs only if (bhcka510 - bhcka511 gt 100)
greater than $100K, then HC-R3 divided by the difference then (bhcka221/(bhcka510 - bhcka511))*100 ge 55
of HC-B7C and HC-B7D should be greater than or equal
to 55%.
For BHCs and SHCs only, HC-R3 should not be negative. for BHCs and SHCs only bhcka221 ge 0 or bhcka221 eq
null
For BHCs and SHCs only, If HC-B7C minus HC-B7D is
for BHCs and SHCs only if (bhcka510 - bhcka511) gt 10
greater than $10 thousand, then HC-R3 should be
then bhcka221 gt 0
greater than zero.
For BHCs and SHCs only, sum of HC-R2 and HC-R4 should for BHCs and SHCs only (bhck8434 + bhck4336) le
be less than or equal to HC-26b. (+10K)
(bhckb530 + 10)
For BHCs and SHCs only, HC-R5 should not be negative. for BHCs and SHCs only bhckb588 ge 0 or bhckb588 eq
null
For BHCs and SHCs only, if HI-M13 is equal to zero, then for BHCs and SHCs only if bhcka530 eq 0 then bhckg215
HC-R6b should equal the sum of HC-RM8a, HC-RM8b and eq ( bhckg219 + bhckg220 + bhckc502)
HC-RM8d.
For BHCs and SHCs only, if HC-R7a minus the sum of HC- for BHCs and SHCs only if (bhckb590 - (bhck3163 +
10a and HC-M12c is less than -$100k or greater than
bhck5507) lt -100) or (bhckb590 - (bhck3163 +
$100k, then HC-R7a divided by the sum of HC-10a and
bhck5507) gt 100) then (bhck3163 + bhck5507) ne 0 and
HC-M12c should be in the range of 85-105%.
(bhckb590 / (bhck3163 + bhck5507) * 100) ge 85 and
(bhckb590 / (bhck3163 + bhck5507) * 100) le 105

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R7a

BHCKB590

FRY9C

20121231

99991231

Revised

HC-R

Quality

0071

HC-R7b

BHCKF264

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R8

BHCKC227

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R9a

BHCKB591

FRY9C

20121231

99991231

Revised

HC-R

Quality

6785

HC-R9b

BHCK5610

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R9b

BHCK5610

FRY9C

20121231

99991231

Revised

HC-R

Quality

6790

HC-R11

BHCK8274

FRY9C

20121231

99991231

Revised

HC-R

Quality

0540

HC-R12

BHCKG217

SEPTEMBER 2013

Alg Edit Test

For BHCs and SHCs only, if the absolute value of [HC-R2 for BHCs and SHCs only if (abs(bhck8434 + (bhck1772 plus (HC-B8C minus HC-B8D)] is greater than $100k then bhct1773)) gt 100) then ((bhck2148 + bhck3049) gt 0)
the sum of HC-F2 and HC-G2 should be greater than zero.

For BHCs and SHCs only, HC-R7a should not be negative. for BHCs and SHCs only bhckb590 ge 0 or bhckb590 eq
null
For BHCs and SHCs only, if HC-R7b not equal to zero or
for BHCs and SHCs only if (bhckf264 ne 0 and bhckf264
null, then HC-Q8A, HC-Q9A, HC-Q10aA, HC-Q10bA, HC- ne null) then ((bhckf252 ne 0 and bhckf252 ne null) or
Q11A, HC-Q12A, HC-Q13A, or HC-Q14A should not equal (bhckg507 ne 0 and bhckg507 ne null) or (bhct3547 ne 0
zero or null.
and bhct3547 ne null) or (bhckg516 ne 0 and bhckg516
ne null) or (bhckg521 ne 0 and bhckg521 ne null) or
(bhckg526 ne 0 and bhckg526 ne null) or (bhckg805 ne 0
and bhckg805 ne null) or (bhckg531 ne 0 and bhckg531
ne null))
For BHCs and SHCs only, HC-R8 should not be negative.

for BHCs and SHCs only bhckc227 ge 0 or bhckc227 eq
null
For BHCs and SHCs only, HC-R9a should not be negative. for BHCs and SHCs only bhckb591 ge 0 or bhckb591 eq
null
For BHCs and SHCs only, HC-R9b should be less than or for BHCs and SHCs only bhck5610 le (bhck2148 + 200)
equal to HC-F2 (+200k).
For BHCs and SHCs only, HC-R9b should not be negative. for BHCs and SHCs only bhck5610 ge 0 or bhck5610 eq
null
For BHCs and SHCs only, HC-R11 should be greater than for BHCs and SHCs only bhck8274 gt 0
zero.
For BHCs and SHCs only, if HC-R12 is not equal to zero,
for BHCs and SHCs only if bhckg217 ne 0 then bhckg217
then HC-R12 should be less than or equal to HC-R11
le ((bhck8274 * .5) + 2)
multiplied by .5 (+$2k).

FR Y-9C: EDIT-108 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
6800
HC-R12

MDRM
Number
BHCKG217

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R12

BHCKG217

FRY9C

20121231

99991231

Revised

HC-R

Quality

6816

HC-R13

BHCKG218

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R13

BHCKG218

FRY9C

20121231

99991231

Revised

HC-R

Quality

6817

HC-R14

BHCK5310

FRY9C

20121231

99991231

Revised

HC-R

Quality

6821

HC-R14

BHCK5310

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R14

BHCK5310

FRY9C

20121231

99991231

Revised

HC-R

Quality

6824

HC-R15

BHCK2221

FRY9C

20121231

99991231

Revised

HC-R

Quality

6826

HC-R15

BHCK2221

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R15

BHCK2221

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R17

BHCK5311

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R18

BHCK8275

FRY9C

20121231

99991231

Revised

HC-R

Intraseries

6850

HC-R20

BHCKB595

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R20

BHCKB595

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R21

BHCK3792

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R22

BHCT3368

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R23

BHCTB590

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R24

BHCTB591

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R25

BHCT5610

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R27

BHCKA224

FRY9C

20121231

99991231

Revised

HC-R

Quality

6880

HC-R31

BHCK7204

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R31

BHCK7204

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, if HC-R12 is greater than zero, for BHCs and SHCs only if bhckg217 gt 0 then bhckg217
then HC-R12 should be less than or equal to the sum of le (bhck4062 + bhckc699)
HC-19a and HC-19b.
For BHCs and SHCs only, HC-R12 should not be negative. for BHCs and SHCs only bhckg217 ge 0 or bhckg217 eq
null
For BHCs and SHCs only, HC-R13 should be less than or for BHCs and SHCs only bhckg218 le bhck3283
equal to HC-23.
For BHCs and SHCs only, HC-R13 should not be negative. for BHCs and SHCs only bhckg218 ge 0 or bhckg218 eq
null
For BHCs and SHCs only, HC-R14 should be less than or for BHCs and SHCs only bhck5310 le ((bhckb704 * .0125)
equal to 1.25% of HC-R59 (+10k).
+ 10)
For BHCs and SHCs only, HC-R14 should be less than or for BHCs and SHCs only bhck5310 le (bhck3123 equal to the sum of HC-4c minus HI-B(II)Mem1 plus HC- bhckc435 + bhckb557)
G3.
For BHCs and SHCs only, HC-R14 should not be negative. for BHCs and SHCs only bhck5310 ge 0 or bhck5310 eq
null
For BHCs and SHCs only, if HC-B7D is greater than HCfor BHCs and SHCs only if bhcka511 gt bhcka510 then
B7C, then HC-R15 should be less than or equal to 45% of bhck2221 le (.45 * (bhcka511 - bhcka510) + 10)
(HC-B7D minus HC-B7C) (+10k).
For BHCs and SHCs only, if HC-B7C is greater than HCfor BHCs and SHCs only if bhcka510 gt bhcka511 then
B7D, then HC-R15 should be equal to zero.
bhck2221 eq 0
For BHCs and SHCs only, HC-R15 should not be negative. for BHCs and SHCs only bhck2221 ge 0 or bhck2221 eq
null
For BHCs and SHCs only, HC-R17 should not be negative. for BHCs and SHCs only bhck5311 ge 0 or bhck5311 eq
null
For BHCs and SHCs only, HC-R18 should not be negative. for BHCs and SHCs only bhck8275 ge 0 or bhck8275 eq
null
For BHCs and SHCs only, HC-R20 (previous minus
for BHCs and SHCs only (bhckb595-q2 - bhckb595-q1) le
current) should be less than or equal to $100k.
100
For BHCs and SHCs only, HC-R20 should not be negative. for BHCs and SHCs only bhckb595 ge 0 or bhckb595 eq
null
For BHCs and SHCs only, HC-R21 should not be negative. for BHCs and SHCs only bhck3792 ge 0 or bhck3792 eq
null
For BHCs and SHCs only, HC-R22 should not be negative. for BHCs and SHCs only bhct3368 ge 0 or bhct3368 eq
null
For BHCs and SHCs only, HC-R23 should not be negative. for BHCs and SHCs only bhctb590 ge 0 or bhctb590 eq
null
For BHCs and SHCs only, HC-R24 should not be negative. for BHCs and SHCs only bhctb591 ge 0 or bhctb591 eq
null
For BHCs and SHCs only, HC-R25 should not be negative. for BHCs and SHCs only bhct5610 ge 0 or bhct5610 eq
null
For BHCs and SHCs only, HC-R27 should not be negative. for BHCs and SHCs only bhcka224 ge 0 or bhcka224 eq
null
For BHCs and SHCs only, if HC-R27 does not equal zero, for BHCs and SHCs only if bhcka224 ne 0 then (bhck7204
then HC-R31 should equal HC-R11 divided by HC-R27 (+/- le ((bhck8274 / bhcka224) * 100) + .1) and (bhck7204 ge
.1%).
((bhck8274 / bhcka224) * 100) - .1)
For BHCs and SHCs only, HC-R31 should not be negative. for BHCs and SHCs only bhck7204 ge 0 or bhck7204 eq
null

FR Y-9C: EDIT-109 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

MDRM
Number
BHCK7206

Edit Test

Quality

Edit
Target Item
Number
6885
HC-R32

HC-R

FRY9C

20121231

99991231

Revised

FRY9C

20121231

99991231

FRY9C

20121231

FRY9C

HC-R

Quality

9550

HC-R32

BHCK7206

Revised

HC-R

Quality

6890

HC-R33

BHCK7205

For BHCs and SHCs only, HC-R32 should not be negative. for BHCs and SHCs only bhck7206 ge 0 or bhck7206 eq
null
For BHCs and SHCs only, if HC-R62 does not equal zero, for BHCs and SHCs only if bhcka223 ne 0 then (bhck7205
then HC-R33 should equal HC-R21 divided by HC-R62 (+/- le ((bhck3792 / bhcka223) * 100) + .1) and (bhck7205 ge
.1%).
((bhck3792 / bhcka223) * 100) - .1)

99991231

Revised

HC-R

Quality

9550

HC-R33

BHCK7205

20121231

99991231

Revised

HC-R

Quality

9550

HC-R34A

BHCK0010

FRY9C

20121231

99991231

Revised

HC-R

Quality

6894

HC-R34B

BHCE0010

FRY9C

20121231

99991231

Revised

HC-R

Quality

6896

HC-R34C

BHC00010

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R34C

BHC00010

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R34D

BHC20010

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R34F

BHC90010

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R35A

BHCX1754

FRY9C

20121231

99991231

Revised

HC-R

Quality

6898

HC-R35C

BHC01754

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R35C

BHC01754

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R35D

BHC21754

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R35E

BHC51754

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R35F

BHC91754

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R36A

BHCX1773

FRY9C

20121231

99991231

Revised

HC-R

Quality

6900

HC-R36B

BHCE1773

FRY9C

20121231

99991231

Revised

HC-R

Quality

6903

HC-R36C

BHC01773

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R36C

BHC01773

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R36D

BHC21773

SEPTEMBER 2013

Alg Edit Test

For BHCs and SHCs only, if HC-R62 does not equal zero, for BHCs and SHCs only if bhcka223 ne 0 then (bhck7206
then HC-R32 should equal HC-R11 divided by HC-R62 (+/- le ((bhck8274 / bhcka223) * 100) + .1) and (bhck7206 ge
.1%).
((bhck8274 / bhcka223) * 100) - .1)

For BHCs and SHCs only, HC-R33 should not be negative. for BHCs and SHCs only bhck7205 ge 0 or bhck7205 eq
null
For BHCs and SHCs only, HC-R34A should not be
for BHCs and SHCs only bhck0010 ge 0 or bhck0010 eq
negative.
null
For BHCs and SHCs only, if the sum of HC-1b1 and HCfor BHCs and SHCs only if (bhck0395 + bhck0397) eq 0
1b2 is equal to zero, then HC-R34B should equal zero.
then bhce0010 eq 0
For BHCs and SHCs only, HC-R34C should not exceed 98
percent of HC-R34A.
For BHCs and SHCs only, HC-R34C should not be
negative.
For BHCs and SHCs only, HC-R34D should not be
negative.
For BHCs and SHCs only, HC-R34F should not be
negative.
For BHCs and SHCs only, HC-R35A should not be
negative.
For BHCs and SHCs only, HC-R35C should be less than or
equal to the sum of HC-B1A, HC-B2aA, HC-B4a1A, HCB4b1A, HC-B4c1aA and HC-B4c2aA.
For BHCs and SHCs only, HC-R35C should not be
negative.
For BHCs and SHCs only, HC-R35D should not be
negative.
For BHCs and SHCs only, HC-R35E should not be
negative.
For BHCs and SHCs only, HC-R35F should not be
negative.
For BHCs and SHCs only, HC-R36A should not be
negative.
For BHCs and SHCs only, if HC-B7D is greater than HCB7C, then the sum of HC-R15 plus HC-R36B should equal
HC-B8D minus HC-B8C (+/-100k).

for BHCs and SHCs only bhc00010 le (bhck0010 * 0.98)

for BHCs and SHCs only bhc00010 ge 0 or bhc00010 eq
null
for BHCs and SHCs only bhc20010 ge 0 or bhc20010 eq
null
for BHCs and SHCs only bhc90010 ge 0 or bhc90010 eq
null
for BHCs and SHCs only bhcx1754 ge 0 or bhcx1754 eq
null
for BHCs and SHCs only bhc01754 le (bhck0211 +
bhck1289 + bhckg300 + bhckg312 + bhckk142 +
bhckk150)
for BHCs and SHCs only bhc01754 ge 0 or bhc01754 eq
null
for BHCs and SHCs only bhc21754 ge 0 or bhc21754 eq
null
for BHCs and SHCs only bhc51754 ge 0 or bhc51754 eq
null
for BHCs and SHCs only bhc91754 ge 0 or bhc91754 eq
null
for BHCs and SHCs only bhcx1773 ge 0 or bhcx1773 eq
null
for BHCs and SHCs only if (bhcka511 gt bhcka510) then
(((bhck2221 + bhce1773) le ((bhct1773 - bhck1772) +
100)) and ((bhck2221 + bhce1773) ge ((bhct1773 bhck1772) - 100)))
For BHCs and SHCs only, sum of HC-B1C, HC-B2aC, HCfor BHCs and SHCs only (bhck1286 + bhck1291 +
B4a1C, HC-B4b1C, HC-B4c1aC, and HC-B4c2aC should be bhckg302 + bhckg314 + bhckk144 + bhckk152) ge
greater than or equal to HC-R36C.
bhc01773
For BHCs and SHCs only, HC-R36C should not be
for BHCs and SHCs only bhc01773 ge 0 or bhc01773 eq
negative.
null
For BHCs and SHCs only, HC-R36D should not be
for BHCs and SHCs only bhc21773 ge 0 or bhc21773 eq
negative.
null

FR Y-9C: EDIT-110 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-R36E

MDRM
Number
BHC51773

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R36F

BHC91773

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R37A

BHCKC225

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R37C

BHC0C225

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R37D

BHC2C225

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R37F

BHC9C225

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R38A

BHCT5369

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R38C

BHC05369

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R38D

BHC25369

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R38E

BHC55369

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R38F

BHC95369

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R39A

BHCTB528

FRY9C

20121231

99991231

Revised

HC-R

Quality

6910

HC-R39B

BHCEB528

FRY9C

20121231

99991231

Revised

HC-R

Quality

6915

HC-R39C

BHC0B528

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R39C

BHC0B528

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R39D

BHC2B528

FRY9C

20121231

99991231

Revised

HC-R

Quality

6916

HC-R39E

BHC5B528

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R39E

BHC5B528

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R39F

BHC9B528

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R40A

BHCX3123

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R41A

BHCX3545

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R41C

BHC03545

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R41D

BHC23545

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, HC-R36E should not be
negative.
For BHCs and SHCs only, HC-R36F should not be
negative.
For BHCs and SHCs only, HC-R37A should not be
negative.
For BHCs and SHCs only, HC-R37C should not be
negative.
For BHCs and SHCs only, HC-R37D should not be
negative.
For BHCs and SHCs only, HC-R37F should not be
negative.
For BHCs and SHCs only, HC-R38A should not be
negative.
For BHCs and SHCs only, HC-R38C should not be
negative.
For BHCs and SHCs only, HC-R38D should not be
negative.
For BHCs and SHCs only, HC-R38E should not be
negative.
For BHCs and SHCs only, HC-R38F should not be
negative.
For BHCs and SHCs only, HC-R39A should not be
negative.
For BHCs and SHCs only, sum of HC-R35B, HC-R38B and
HC-R39B should be less than or equal to $100k.

for BHCs and SHCs only bhc51773 ge 0 or bhc51773 eq
null
for BHCs and SHCs only bhc91773 ge 0 or bhc91773 eq
null
for BHCs and SHCs only bhckc225 ge 0 or bhckc225 eq
null
for BHCs and SHCs only bhc0c225 ge 0 or bhc0c225 eq
null
for BHCs and SHCs only bhc2c225 ge 0 or bhc2c225 eq
null
for BHCs and SHCs only bhc9c225 ge 0 or bhc9c225 eq
null
for BHCs and SHCs only bhct5369 ge 0 or bhct5369 eq
null
for BHCs and SHCs only bhc05369 ge 0 or bhc05369 eq
null
for BHCs and SHCs only bhc25369 ge 0 or bhc25369 eq
null
for BHCs and SHCs only bhc55369 ge 0 or bhc55369 eq
null
for BHCs and SHCs only bhc95369 ge 0 or bhc95369 eq
null
for BHCs and SHCs only bhctb528 ge 0 or bhctb528 eq
null
for BHCs and SHCs only (bhce1754 + bhce5369 +
bhceb528) le 100

For BHCs and SHCs only, if the sum of HC-C3A, HC-C4aA
and HC-C4bA does not equal zero, then HC-R39C divided
by the sum of HC-C3A, HC-C4aA and HC-C4bA should not
exceed the tolerance of 60%.
For BHCs and SHCs only, HC-R39C should not be
negative.
For BHCs and SHCs only, HC-R39D should not be
negative.
For BHCs and SHCs only, sum of HC-R38E and HC-R39E
should be less than or equal to the sum of HC-C1c2aB,
HC-C1dB, and 50% of (HC-C1a1B, HC-C1a2B, HC-C1c1B).

for BHCs and SHCs only if (bhck1590 + bhck1763 +
bhck1764) ne 0 then ((bhc0b528 / (bhck1590 +
bhck1763 + bhck1764)) * 100) le 60

For BHCs and SHCs only, HC-R39E should not be
negative.
For BHCs and SHCs only, HC-R39F should not be
negative.
For BHCs and SHCs only, HC-R40A should not be
negative.
For BHCs and SHCs only, HC-R41A should not be
negative.
For BHCs and SHCs only, HC-R41C should not be
negative.
For BHCs and SHCs only, HC-R41D should not be
negative.

for BHCs and SHCs only bhc5b528 ge 0 or bhc5b528 eq
null
for BHCs and SHCs only bhc9b528 ge 0 or bhc9b528 eq
null
for BHCs and SHCs only bhcx3123 ge 0 or bhcx3123 eq
null
for BHCs and SHCs only bhcx3545 ge 0 or bhcx3545 eq
null
for BHCs and SHCs only bhc03545 ge 0 or bhc03545 eq
null
for BHCs and SHCs only bhc23545 ge 0 or bhc23545 eq
null

for BHCs and SHCs only bhc0b528 ge 0 or bhc0b528 eq
null
for BHCs and SHCs only bhc2b528 ge 0 or bhc2b528 eq
null
for BHCs and SHCs only (bhc55369 + bhc5b528) le
((bhdm5367 + bhdm1460) + (0.50 * (bhckf158 +
bhckf159 + bhdm1797)))

FR Y-9C: EDIT-111 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-R41E

MDRM
Number
BHC53545

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R41F

BHC93545

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R42A

BHCKB639

FRY9C

20121231

99991231

Revised

HC-R

Quality

6919

HC-R42B

BHCEB639

FRY9C

20121231

99991231

Revised

HC-R

Quality

6920

HC-R42B

BHCEB639

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R42C

BHC0B639

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R42D

BHC2B639

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R42E

BHC5B639

FRY9C

20121231

99991231

Revised

HC-R

Quality

6921

HC-R42F

BHC9B639

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R42F

BHC9B639

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R43A

BHCT2170

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R43C

BHC02170

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R43D

BHC22170

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R43E

BHC52170

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R43F

BHC92170

FRY9C

20121231

99991231

Revised

HC-R

Quality

6925

HC-R44A

BHCKB546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R44A

BHCKB546

FRY9C

20121231

99991231

Revised

HC-R

Quality

6930

HC-R44B

BHCEB546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R44B

BHCEB546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R44C

BHC0B546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R44D

BHC2B546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R44E

BHC5B546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R44F

BHC9B546

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R45A

BHCT6570

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, HC-R41E should not be
for BHCs and SHCs only bhc53545 ge 0 or bhc53545 eq
negative.
null
For BHCs and SHCs only, HC-R41F should not be
for BHCs and SHCs only bhc93545 ge 0 or bhc93545 eq
negative.
null
For BHCs and SHCs only, HC-R42A should not be
for BHCs and SHCs only bhckb639 ge 0 or bhckb639 eq
negative.
null
For BHCs and SHCs only, if HC-8 is greater than zero and for BHCs and SHCs only if (bhck2130 gt 0 and bhckc699
HC-19b is greater than zero, then HC-R42B should not
gt 0) then bhceb639 ne 0
equal zero.
For BHCs and SHCs only, if the sum of HC-R7a, HC-R9a,
for BHCs and SHCs only if (bhckb590 + bhckb591 +
and HC-R9b does not equal zero, then HC-R42B should
bhck5610) ne 0 then bhceb639 ne 0
not equal zero.
For BHCs and SHCs only, HC-R42C should not be
for BHCs and SHCs only bhc0b639 ge 0 or bhc0b639 eq
negative.
null
For BHCs and SHCs only, HC-R42D should not be
for BHCs and SHCs only bhc2b639 ge 0 or bhc2b639 eq
negative.
null
For BHCs and SHCs only, HC-R42E should not be
for BHCs and SHCs only bhc5b639 ge 0 or bhc5b639 eq
negative.
null
For BHCs and SHCs only, if the sum of HC-F5a through HC- for BHCs and SHCs only if (bhckk201 + bhckk202 +
F5c is greater than zero, then HC-R42F should be greater bhckk270) gt 0 then bhc9b639 gt 0
than zero.
For BHCs and SHCs only, HC-R42F should not be
for BHCs and SHCs only bhc9b639 ge 0 or bhc9b639 eq
negative.
null
For BHCs and SHCs only, HC-R43A should not be
for BHCs and SHCs only bhct2170 ge 0 or bhct2170 eq
negative.
null
For BHCs and SHCs only, HC-R43C should not be
for BHCs and SHCs only bhc02170 ge 0 or bhc02170 eq
negative.
null
For BHCs and SHCs only, HC-R43D should not be
for BHCs and SHCs only bhc22170 ge 0 or bhc22170 eq
negative.
null
For BHCs and SHCs only, HC-R43E should not be
for BHCs and SHCs only bhc52170 ge 0 or bhc52170 eq
negative.
null
For BHCs and SHCs only, HC-R43F should not be
for BHCs and SHCs only bhc92170 ge 0 or bhc92170 eq
negative.
null
For BHCs and SHCs only, HC-R44A should be greater than for BHCs and SHCs only bhckb546 ge (bhck6566 - 10)
or equal to HC-L2 (minus $10k) and less than or equal to and bhckb546 le ((bhck6566*2) + 10)
(HC-L2 times 2 plus $10k).
For BHCs and SHCs only, HC-R44A should not be
for BHCs and SHCs only bhckb546 ge 0 or bhckb546 eq
negative.
null
For BHCs and SHCs only, HC-R44B should be greater than for BHCs and SHCs only bhceb546 ge bhckb546
or equal to HC-R44A.
For BHCs and SHCs only, HC-R44B should not be
for BHCs and SHCs only bhceb546 ge 0 or bhceb546 eq
negative.
null
For BHCs and SHCs only, HC-R44C should not be
for BHCs and SHCs only bhc0b546 ge 0 or bhc0b546 eq
negative.
null
For BHCs and SHCs only, HC-R44D should not be
for BHCs and SHCs only bhc2b546 ge 0 or bhc2b546 eq
negative.
null
For BHCs and SHCs only, HC-R44E should not be
for BHCs and SHCs only bhc5b546 ge 0 or bhc5b546 eq
negative.
null
For BHCs and SHCs only, HC-R44F should not be
for BHCs and SHCs only bhc9b546 ge 0 or bhc9b546 eq
negative.
null
For BHCs and SHCs only, HC-R45A should not be
for BHCs and SHCs only bhct6570 ge 0 or bhct6570 eq
negative.
null

FR Y-9C: EDIT-112 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-R45B

MDRM
Number
BHCE6570

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R45C

BHC06570

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R45D

BHC26570

FRY9C

20121231

99991231

Revised

HC-R

Intraseries

6940

HC-R45E

BHC56570

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R45E

BHC56570

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R45F

BHC96570

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R46A

BHCT3411

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R46B

BHCE3411

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R46C

BHC03411

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R46D

BHC23411

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R46E

BHC53411

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R46F

BHC93411

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R47A

BHCK3429

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R47B

BHCE3429

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R47C

BHC03429

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R47D

BHC23429

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R47F

BHC93429

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R48A

BHCT3433

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R48B

BHCE3433

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R48C

BHC03433

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R48D

BHC23433

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R48E

BHC53433

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R48F

BHC93433

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R49A

BHCTA250

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, HC-R45B should not be
negative.
For BHCs and SHCs only, HC-R45C should not be
negative.
For BHCs and SHCs only, HC-R45D should not be
negative.
For BHCs and SHCs only, if HC-R45B (previous) minus HCR45E (previous) is greater than $1 thousand and HC-R45E
(current) is greater than $25 thousand, then HC-R45E
(current) should not equal HC-R45B (current).

for BHCs and SHCs only bhce6570 ge 0 or bhce6570 eq
null
for BHCs and SHCs only bhc06570 ge 0 or bhc06570 eq
null
for BHCs and SHCs only bhc26570 ge 0 or bhc26570 eq
null
for BHCs and SHCs only if (bhce6570-q2 - bhc56570-q2)
gt 1 and bhc56570-q1 gt 25 then bhc56570-q1 ne
bhce6570-q1

For BHCs and SHCs only, HC-R45E should not be
negative.
For BHCs and SHCs only, HC-R45F should not be
negative.
For BHCs and SHCs only, HC-R46A should not be
negative.
For BHCs and SHCs only, HC-R46B should not be
negative.
For BHCs and SHCs only, HC-R46C should not be
negative.
For BHCs and SHCs only, HC-R46D should not be
negative.
For BHCs and SHCs only, HC-R46E should not be
negative.
For BHCs and SHCs only, HC-R46F should not be
negative.
For BHCs and SHCs only, HC-R47A should not be
negative.
For BHCs and SHCs only, HC-R47B should not be
negative.
For BHCs and SHCs only, HC-R47C should not be
negative.
For BHCs and SHCs only, HC-R47D should not be
negative.
For BHCs and SHCs only, HC-R47F should not be
negative.
For BHCs and SHCs only, HC-R48A should not be
negative.
For BHCs and SHCs only, HC-R48B should not be
negative.
For BHCs and SHCs only, HC-R48C should not be
negative.
For BHCs and SHCs only, HC-R48D should not be
negative.
For BHCs and SHCs only, HC-R48E should not be
negative.
For BHCs and SHCs only, HC-R48F should not be
negative.
For BHCs and SHCs only, HC-R49A should not be
negative.

for BHCs and SHCs only bhc56570 ge 0 or bhc56570 eq
null
for BHCs and SHCs only bhc96570 ge 0 or bhc96570 eq
null
for BHCs and SHCs only bhct3411 ge 0 or bhct3411 eq
null
for BHCs and SHCs only bhce3411 ge 0 or bhce3411 eq
null
for BHCs and SHCs only bhc03411 ge 0 or bhc03411 eq
null
for BHCs and SHCs only bhc23411 ge 0 or bhc23411 eq
null
for BHCs and SHCs only bhc53411 ge 0 or bhc53411 eq
null
for BHCs and SHCs only bhc93411 ge 0 or bhc93411 eq
null
for BHCs and SHCs only bhck3429 ge 0 or bhck3429 eq
null
for BHCs and SHCs only bhce3429 ge 0 or bhce3429 eq
null
for BHCs and SHCs only bhc03429 ge 0 or bhc03429 eq
null
for BHCs and SHCs only bhc23429 ge 0 or bhc23429 eq
null
for BHCs and SHCs only bhc93429 ge 0 or bhc93429 eq
null
for BHCs and SHCs only bhct3433 ge 0 or bhct3433 eq
null
for BHCs and SHCs only bhce3433 ge 0 or bhce3433 eq
null
for BHCs and SHCs only bhc03433 ge 0 or bhc03433 eq
null
for BHCs and SHCs only bhc23433 ge 0 or bhc23433 eq
null
for BHCs and SHCs only bhc53433 ge 0 or bhc53433 eq
null
for BHCs and SHCs only bhc93433 ge 0 or bhc93433 eq
null
for BHCs and SHCs only bhcta250 ge 0 or bhcta250 eq
null

FR Y-9C: EDIT-113 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-R49B

MDRM
Number
BHCEA250

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R49C

BHC0A250

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R49D

BHC2A250

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R49E

BHC5A250

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R49F

BHC9A250

FRY9C

20121231

99991231

Revised

HC-R

Quality

6943

HC-R50A

BHCKB541

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R50A

BHCKB541

FRY9C

20121231

99991231

Revised

HC-R

Quality

0395

HC-R50B

BHCEB541

FRY9C

20121231

99991231

Revised

HC-R

Quality

0447

HC-R50B

BHCEB541

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R50B

BHCEB541

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R50F

BHC9B541

FRY9C

20121231

99991231

Revised

HC-R

Quality

6950

HC-R51A

BHCKB675

FRY9C

20121231

99991231

Revised

HC-R

Quality

6955

HC-R51A

BHCKB675

FRY9C

20121231

99991231

Revised

HC-R

Quality

6958

HC-R51A

BHCKB675

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R51A

BHCKB675

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R51B

BHCEB675

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R51C

BHC0B675

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R51D

BHC2B675

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R51E

BHC5B675

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R51F

BHC9B675

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, HC-R49B should not be
negative.
For BHCs and SHCs only, HC-R49C should not be
negative.
For BHCs and SHCs only, HC-R49D should not be
negative.
For BHCs and SHCs only, HC-R49E should not be
negative.
For BHCs and SHCs only, HC-R49F should not be
negative.
For BHCs and SHCs only, if HC-R50B is greater than zero,
then HC-R50A should be greater than zero.
For BHCs and SHCs only, HC-R50A should not be
negative.
For BHCs and SHCs only, if HC-R50A is greater than zero
and HC-R50B is greater than zero, then HC-R50B divided
by HC-R50A should be greater than or equal to 5 and HCR50B divided by HC-R50A should be less than or equal to
13.
For BHCs and SHCs only, if HC-R50A is greater than $50k,
then HC-R50B should be greater than zero.
For BHCs and SHCs only, HC-R50B should not be
negative.
For BHCs and SHCs only, HC-R50F should not be
negative.
For BHCs and SHCs only, if the sum HC-S1A through HCS1G plus HC-S11A through HC-S11G is greater than zero,
then the sum of HC-R50A and HC-R51A should be greater
than or equal to zero.

for BHCs and SHCs only bhcea250 ge 0 or bhcea250 eq
null
for BHCs and SHCs only bhc0a250 ge 0 or bhc0a250 eq
null
for BHCs and SHCs only bhc2a250 ge 0 or bhc2a250 eq
null
for BHCs and SHCs only bhc5a250 ge 0 or bhc5a250 eq
null
for BHCs and SHCs only bhc9a250 ge 0 or bhc9a250 eq
null
for BHCs and SHCs only if bhceb541 gt 0 then bhckb541
gt 0
for BHCs and SHCs only bhckb541 ge 0 or bhckb541 eq
null
for BHCs and SHCs only if (bhckb541 gt 0 and bhceb541
gt 0) then (bhceb541 / bhckb541) ge 5 and (bhceb541 /
bhckb541) le 13

for BHCs and SHCs only if bhckb541 gt 50 then bhceb541
gt 0
for BHCs and SHCs only bhceb541 ge 0 or bhceb541 eq
null
for BHCs and SHCs only bhc9b541 ge 0 or bhc9b541 eq
null
for BHCs and SHCs only if (bhckb705 + bhckb706 +
bhckb707 + bhckb708 + bhckb709 + bhckb710 +
bhckb711 + bhckb790 + bhckb791 + bhckb792 +
bhckb793 + bhckb794 + bhckb795 + bhckb796) gt 0 then
(bhckb541 + bhckb675) ge 0
For BHCs and SHCs only, if the sum of HC-S1A through HC- for BHCs and SHCs only if (bhckb705 + bhckb706 +
S1G plus HC-S11A through HC-S11G equals zero, then
bhckb707 + bhckb708 + bhckb709 + bhckb710 +
the sum of HC-R50A and HC-R51A should equal zero.
bhckb711 + bhckb790 + bhckb791 + bhckb792 +
bhckb793 + bhckb794 + bhckb795 + bhckb796) eq 0
then (bhckb541 + bhckb675) eq 0
For BHCs and SHCs only, if the sum of HC-S12 (columns A for BHCs and SHCs only if (bhckb797 + bhckb798 +
through G) is greater than $30 thousand, then the sum of bhckb799 + bhckb800 + bhckb801 +bhckb802 +
(HC-R49A, HC-R50A, and HC-R51A) should be greater
bhckb803) gt 30 then (bhcta250 + bhckb541 +
than or equal to the sum of HC-S12 (columns A through bhckb675) ge (bhckb797 + bhckb798 + bhckb799 +
G).
bhckb800 + bhckb801 +bhckb802 +bhckb803)
For BHCs and SHCs only, HC-R51A should not be
for BHCs and SHCs only bhckb675 ge 0 or bhckb675 eq
negative.
null
For BHCs and SHCs only, HC-R51B should not be
for BHCs and SHCs only bhceb675 ge 0 or bhceb675 eq
negative.
null
For BHCs and SHCs only, HC-R51C should not be
for BHCs and SHCs only bhc0b675 ge 0 or bhc0b675 eq
negative.
null
For BHCs and SHCs only, HC-R51D should not be
for BHCs and SHCs only bhc2b675 ge 0 or bhc2b675 eq
negative.
null
For BHCs and SHCs only, HC-R51E should not be
for BHCs and SHCs only bhc5b675 ge 0 or bhc5b675 eq
negative.
null
For BHCs and SHCs only, HC-R51F should not be
for BHCs and SHCs only bhc9b675 ge 0 or bhc9b675 eq
negative.
null

FR Y-9C: EDIT-114 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-R52A

MDRM
Number
BHCKB681

Edit Test

Alg Edit Test

HC-R

For BHCs and SHCs only, HC-R52A should not be
negative.
For BHCs and SHCs only, HC-R52B should not be
negative.
For BHCs and SHCs only, HC-R52C should not be
negative.
For BHCs and SHCs only, HC-R52D should not be
negative.
For BHCs and SHCs only, HC-R52E should not be
negative.
For BHCs and SHCs only, HC-R52F should not be
negative.
For BHCs and SHCs only, if HC-R53aA (previous) is greater
than $500 thousand, then HC-R53aA (current) should be
within 50% and 200% of HC-R53aA (previous).

for BHCs and SHCs only bhckb681 ge 0 or bhckb681 eq
null
for BHCs and SHCs only bhceb681 ge 0 or bhceb681 eq
null
for BHCs and SHCs only bhc0b681 ge 0 or bhc0b681 eq
null
for BHCs and SHCs only bhc2b681 ge 0 or bhc2b681 eq
null
for BHCs and SHCs only bhc5b681 ge 0 or bhc5b681 eq
null
for BHCs and SHCs only bhc9b681 ge 0 or bhc9b681 eq
null
for BHCs and SHCs only if bhck6572-q2 gt 500 then
((bhck6572-q1 / bhck6572-q2) ge 0.50 and (bhck6572q1 / bhck6572-q2) le 2)

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R52B

BHCEB681

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R52C

BHC0B681

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R52D

BHC2B681

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R52E

BHC5B681

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R52F

BHC9B681

FRY9C

20121231

99991231

Revised

HC-R

Intraseries

6960

HC-R53aA

BHCK6572

FRY9C

20121231

99991231

Revised

HC-R

Intraseries

6963

HC-R53aA

BHCK6572

For BHCs and SHCs only, if HC-12 (current) is greater than
$1 billion and HC-R53aA (previous) is greater than $1
million and the sum of HC-L1a through HC-L1c1 (current)
and HC-L1c2 through HC-L1e3 (current) is greater than
$500 thousand, then HC-R53aA (current) divided by HCR53aA (previous) should be greater than or equal to 50%.

for BHCs and SHCs only if bhck2170-q1 gt 1000000 and
bhck6572-q2 gt 1000 and (bhck3814-q1 + bhckj455-q1 +
bhckj456-q1 + bhck3816-q1 + bhck6550-q1 + bhck3817q1 + bhckj457-q1 + bhckj458-q1 + bhckj459-q1) gt 500
then (bhck6572-q1 / bhck6572-q2) * 100 ge 50

FRY9C

20121231

99991231

Revised

HC-R

Intraseries

6965

HC-R53aA

BHCK6572

6970

HC-R53aA

BHCK6572

Quality

9550

HC-R53aA

BHCK6572

HC-R

Quality

9550

HC-R53aB

BHCE6572

Revised

HC-R

Quality

9550

HC-R53aC

BHC06572

99991231

Revised

HC-R

Quality

9550

HC-R53aD

BHC26572

20121231

99991231

Revised

HC-R

Intraseries

6976

HC-R53aE

BHC56572

For BHCs and SHCs only, if HC-R53aA (previous) is greater for BHCs and SHCs only if bhck6572-q2 gt 0 and
than zero, and sum of HC-L1a through HC-L1c1 (current) (bhck3814-q1 + bhckj455-q1 + bhckj456-q1 + bhck3816and HC-L1c2 through HC-L1e3 (current) is greater than
q1 + bhck6550-q1 + bhck3817-q1 + bhckj457-q1 +
zero, then HC-R53aA (current) should be greater than
bhckj458-q1 + bhckj459-q1) gt 0 then bhck6572-q1 gt 0
zero.
For BHCs and SHCs only, HC-R53aA should be less than or for BHCs and SHCs only bhck6572 le (bhck3814 +
equal to the sum of HC-L1a through HC-L1c1 and HCbhckj455 + bhckj456 + bhck3816 + bhck6550 + bhck3817
L1c2 through HC-L1e3 (+$10K).
+ bhckj457 + bhckj458 + bhckj459) + 10
For BHCs and SHCs only, HC-R53aA should not be
for BHCs and SHCs only bhck6572 ge 0 or bhck6572 eq
negative.
null
For BHCs and SHCs only, HC-R53aB should not be
for BHCs and SHCs only bhce6572 ge 0 or bhce6572 eq
negative.
null
For BHCs and SHCs only, HC-R53aC should not be
for BHCs and SHCs only bhc06572 ge 0 or bhc06572 eq
negative.
null
For BHCs and SHCs only, HC-R53aD should not be
for BHCs and SHCs only bhc26572 ge 0 or bhc26572 eq
negative.
null
For BHCs and SHCs only, if HC-R53aB (previous) minus HC- for BHCs and SHCs only if (bhce6572-q2 - bhc56572-q2)
R53aE (previous) is greater than $1 thousand and HCgt 1 and bhc56572-q1 gt 25 then bhc56572-q1 ne
R53aE (current) is greater than $25 thousand, then HC- bhce6572-q1
R53aE (current) should not equal HC-R53aB (current).

FRY9C

20121231

99991231

Revised

HC-R

Quality

FRY9C

20121231

99991231

Revised

HC-R

FRY9C

20121231

99991231

Revised

FRY9C

20121231

99991231

FRY9C

20121231

FRY9C

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53aE

BHC56572

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53aF

BHC96572

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53bA

BHCKG591

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53bB

BHCEG591

SEPTEMBER 2013

For BHCs and SHCs only, HC-R53aE should not be
negative.
For BHCs and SHCs only, HC-R53aF should not be
negative.
For BHCs and SHCs only, HC-R53bA should not be
negative.
For BHCs and SHCs only, HC-R53bB should not be
negative.

for BHCs and SHCs only bhc56572 ge 0 or bhc56572 eq
null
for BHCs and SHCs only bhc96572 ge 0 or bhc96572 eq
null
for BHCs and SHCs only bhckg591 ge 0 or bhckg591 eq
null
for BHCs and SHCs only bhceg591 ge 0 or bhceg591 eq
null

FR Y-9C: EDIT-115 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-R53bC

MDRM
Number
BHC0G591

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53bD

BHC2G591

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53bE

BHC5G591

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R53bF

BHC9G591

FRY9C

20121231

99991231

Revised

HC-R

Quality

6977

HC-R54B

BHCEA167

FRY9C

20121231

99991231

Revised

HC-R

Quality

6978

HC-R54B

BHCEA167

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R54B

BHCEA167

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R54C

BHC0A167

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R54D

BHC2A167

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R54E

BHC5A167

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R55C

BHCKB696

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R55D

BHCKB697

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R55E

BHCKB698

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R55F

BHCKB699

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R57C

BHCKB700

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R57D

BHCKB701

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R57E

BHCKB702

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R57F

BHCKB703

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, HC-R53bC should not be
negative.
For BHCs and SHCs only, HC-R53bD should not be
negative.
For BHCs and SHCs only, HC-R53bE should not be
negative.
For BHCs and SHCs only, HC-R53bF should not be
negative.
For BHCs and SHCs only, if HC-RM1 is greater than zero,
then HC-R54B should be greater than zero.

for BHCs and SHCs only bhc0g591 ge 0 or bhc0g591 eq
null
for BHCs and SHCs only bhc2g591 ge 0 or bhc2g591 eq
null
for BHCs and SHCs only bhc5g591 ge 0 or bhc5g591 eq
null
for BHCs and SHCs only bhc9g591 ge 0 or bhc9g591 eq
null
for BHCs and SHCs only if bhck8764 gt 0 then bhcea167
gt 0
For BHCs and SHCs only, HC-R54B should be between 40% and for BHCs and SHCs only bhcea167 ge .40 *(( bhck8764 +
100% of the sum of [HC-RM1 and (HC-RM2aB multiplied by
(bhck8766 *.005) + (bhck8767 * .015) + (bhck3812 * .01)
.005) and (HC-RM2aC multiplied by .015) and (HC-RM2bA
+ (bhck8769 * .05) + (bhck8770 * .075) + (bhck8771 *
multiplied by .01) and (HC-RM2bB multiplied by .05) and (HC.01) + (bhck8772 * .05) + (bhck8773 * .075) + (bhck8774
RM2bC multiplied by .075) and (HC-RM2cA multiplied by .01)
* .07) + (bhck8775 * .07) + (bhck8776 * .08) + (bhck8777
and (HC-RM2cB multiplied by .05) and (HC-RM2cC multiplied
* .1) + (bhck8778 * .12) + (bhck8779 * .15) + (bhcka000
by .075) and (HC-RM2dA multiplied by .07) and (HC-RM2dB
multiplied by .07) and (HC-RM2dC multiplied by .08) and (HC- * .06) + (bhcka001 * .08) + (bhcka002 * .1)) - 10) and
RM2eA multiplied by .1) and (HC-RM2eB multiplied by .12) and bhcea167 le ((bhck8764 + (bhck8766 *.005) + (bhck8767
* .015) + (bhck3812 * .01) + (bhck8769 * .05) +
(HC-RM2eC multiplied by .15) and (HC-RM2fA multiplied by
.06) and (HC-RM2fB multiplied by .08) and (HC-RM2fC
(bhck8770 * .075) + (bhck8771 * .01) + (bhck8772 * .05)
multiplied by .1)]. (+/-10K)
+ (bhck8773 * .075) + (bhck8774 * .07) + (bhck8775 *
.07) + (bhck8776 * .08) + (bhck8777 * .1) + (bhck8778 *
.12) + (bhck8779 * .15) + (bhcka000 * .06) + (bhcka001 *
.08) + (bhcka002 * .1)) + 10)
For BHCs and SHCs only, HC-R54B should not be
negative.
For BHCs and SHCs only, HC-R54C should not be
negative.
For BHCs and SHCs only, HC-R54D should not be
negative.
For BHCs and SHCs only, HC-R54E should not be
negative.
For BHCs and SHCs only, HC-R55C should not be
negative.
For BHCs and SHCs only, HC-R55D should not be
negative.
For BHCs and SHCs only, HC-R55E should not be
negative.
For BHCs and SHCs only, HC-R55F should not be
negative.
For BHCs and SHCs only, HC-R57C should not be
negative.
For BHCs and SHCs only, HC-R57D should not be
negative.
For BHCs and SHCs only, HC-R57E should not be
negative.
For BHCs and SHCs only, HC-R57F should not be
negative.

for BHCs and SHCs only bhcea167 ge 0 or bhcea167 eq
null
for BHCs and SHCs only bhc0a167 ge 0 or bhc0a167 eq
null
for BHCs and SHCs only bhc2a167 ge 0 or bhc2a167 eq
null
for BHCs and SHCs only bhc5a167 ge 0 or bhc5a167 eq
null
for BHCs and SHCs only bhckb696 ge 0 or bhckb696 eq
null
for BHCs and SHCs only bhckb697 ge 0 or bhckb697 eq
null
for BHCs and SHCs only bhckb698 ge 0 or bhckb698 eq
null
for BHCs and SHCs only bhckb699 ge 0 or bhckb699 eq
null
for BHCs and SHCs only bhckb700 ge 0 or bhckb700 eq
null
for BHCs and SHCs only bhckb701 ge 0 or bhckb701 eq
null
for BHCs and SHCs only bhckb702 ge 0 or bhckb702 eq
null
for BHCs and SHCs only bhckb703 ge 0 or bhckb703 eq
null

FR Y-9C: EDIT-116 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

MDRM
Number
BHCK1651

Edit Test

Alg Edit Test

Intraseries

Edit
Target Item
Number
6980
HC-R58F

HC-R

For BHCs and SHCs only, if the sum of HC-5 (previous)
and HC-15 (previous) is greater than or equal to 10% of
HC-12 (previous) or the sum of HC-5 (previous) and HC15 (previous) is greater than or equal to $1 billion, then
HC-R58F (currrent) should be greater than zero.

for BHCs and SHCs only if ((bhck3545-q2 + bhck3548-q2)
ge (bhck2170-q2 * .1)) or ((bhck3545-q2 + bhck3548-q2)
ge 1000000) then bhck1651-q1 gt 0

FRY9C

20121231

99991231

Revised

HC-R

Intraseries

6990

HC-R58F

BHCK1651

for BHCs and SHCs only if ((bhck3545-q2 + bhck3548-q2)
lt 1000000 and (bhck3545-q2 + bhck3548-q2) lt
(bhck2170-q2 * .1)) then bhck1651-q1 eq 0

Revised

HC-R

Quality

9550

HC-R58F

BHCK1651

99991231

Revised

HC-R

Quality

9550

HC-R59F

BHCKB704

20121231

99991231

Revised

HC-R

Quality

7030

HC-R60F

BHCKA222

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R60F

BHCKA222

FRY9C

20121231

99991231

Revised

HC-R

Quality

7040

HC-R61F

BHCK3128

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R61F

BHCK3128

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-R62F

BHCKA223

FRY9C

20121231

99991231

Revised

HC-R

Quality

7060

HC-RM1

BHCK8764

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM1

BHCK8764

For BHCs and SHCs only, if the sum of HC-5 (previous)
and HC-15 (previous) is less than $1 billion and less than
10% of HC-12 (previous), then HC-R58F (current) should
equal zero.
For BHCs and SHCs only, HC-R58F should not be
negative.
For BHCs and SHCs only, HC-R59F should not be
negative.
For BHCs and SHCs only, sum of HC-4c and HC-G3 minus
HI-B(II)Mem1 should equal the sum of HC-R14 and HCR60F
For BHCs and SHCs only, HC-R60F should not be
negative.
For BHCs and SHCs only, HI-B(II)M1 should be less than
or equal to HC-R61F.
For BHCs and SHCs only, HC-R61F should not be
negative.
For BHCs and SHCs only, HC-R62F should not be
negative.
For BHCs and SHCs only, HC-RM1 should be less than or
equal to the sum of HC-L14a1 and HC-L14b1 (Columns A
through D).
For BHCs and SHCs only, HC-RM1 should not be negative.

FRY9C

20121231

99991231

FRY9C

20121231

FRY9C

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2aA

BHCK3809

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2aB

BHCK8766

FRY9C

20121231

99991231

Revised

HC-R

Quality

7065

HC-RM2aC

BHCK8767

FRY9C

20121231

99991231

Revised

HC-R

Quality

7067

HC-RM2aC

BHCK8767

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2aC

BHCK8767

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2bA

BHCK3812

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2bB

BHCK8769

FRY9C

20121231

99991231

Revised

HC-R

Quality

7070

HC-RM2bC

BHCK8770

SEPTEMBER 2013

For BHCs and SHCs only, HC-RM2aA should not be
negative.
For BHCs and SHCs only, HC-RM2aB should not be
negative.
For BHCs and SHCs only, The sum of HC-RM2aA, HCRM2aB and HC-RM2aC should be less than or equal to
the sum of HC-L11bA, HC-L11c2A, HC-L11d2A and HCL11eA.
For BHCs and SHCs only, if the sum of HC-L11bA, HCL11c2A, HC-L11d2A and HC-L11eA is greater than zero
then the sum of HC-RM2aA, HC-RM2aB and HC-RM2aC
should be greater than zero.
For BHCs and SHCs only, HC-RM2aC should not be
negative.
For BHCs and SHCs only, HC-RM2bA should not be
negative.
For BHCs and SHCs only, HC-RM2bB should not be
negative.
For BHCs and SHCs only, sum of HC-RM2bA, HC-RM2bB
and HC-RM2bC should be less than or equal to the sum
of HC-L11bB, HC-L11c2B, HC-L11d2B and HC-L11eB.

for BHCs and SHCs only bhck1651 ge 0 or bhck1651 eq
null
for BHCs and SHCs only bhckb704 ge 0 or bhckb704 eq
null
for BHCs and SHCs only (bhck3123 + bhckb557 bhckc435) eq (bhck5310 + bhcka222)
for BHCs and SHCs only bhcka222 ge 0 or bhcka222 eq
null
for BHCs and SHCs only bhckc435 le bhck3128
for BHCs and SHCs only bhck3128 ge 0 or bhck3128 eq
null
for BHCs and SHCs only bhcka223 ge 0 or bhcka223 eq
null
for BHCs and SHCs only bhck8764 le (bhck8733 +
bhck8734 + bhck8735 + bhck8736 + bhck8741 +
bhck8742 + bhck8743 + bhck8744)
for BHCs and SHCs only bhck8764 ge 0 or bhck8764 eq
null
for BHCs and SHCs only bhck3809 ge 0 or bhck3809 eq
null
for BHCs and SHCs only bhck8766 ge 0 or bhck8766 eq
null
for BHCs and SHCs only (bhck3809 + bhck8766 +
bhck8767) le (bhck8697 + bhck8705 + bhck8713 +
bhck3450)
for BHCs and SHCs only if (bhck8697 + bhck8705 +
bhck8713 + bhck3450) gt 0 then (bhck3809 + bhck8766
+ bhck8767) gt 0
for BHCs and SHCs only bhck8767 ge 0 or bhck8767 eq
null
for BHCs and SHCs only bhck3812 ge 0 or bhck3812 eq
null
for BHCs and SHCs only bhck8769 ge 0 or bhck8769 eq
null
for BHCs and SHCs only (bhck3812 + bhck8769 +
bhck8770) le (bhck8698 + bhck8706 + bhck8714 +
bhck3826)

FR Y-9C: EDIT-117 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
7073
HC-RM2bC

MDRM
Number
BHCK8770

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2bC

BHCK8770

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2cA

BHCK8771

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2cB

BHCK8772

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2cC

BHCK8773

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2dA

BHCK8774

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2dB

BHCK8775

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2dC

BHCK8776

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2eA

BHCK8777

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2eB

BHCK8778

FRY9C

20121231

99991231

Revised

HC-R

Quality

7075

HC-RM2eC

BHCK8779

FRY9C

20121231

99991231

Revised

HC-R

Quality

7077

HC-RM2eC

BHCK8779

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2eC

BHCK8779

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2fA

BHCKA000

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2fB

BHCKA001

FRY9C

20121231

99991231

Revised

HC-R

Quality

7091

HC-RM2fC

BHCKA002

FRY9C

20121231

99991231

Revised

HC-R

Quality

7095

HC-RM2fC

BHCKA002

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2fC

BHCKA002

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2g1A

BHCKG597

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, if the sum of HC-L11bB, HCL11c2B, HC-L11d2B and HC-L11eB is greater than zero,
then the sum of HC-RM2bA, HC-RM2bB and HC-RM2bC
should be greater than zero.
For BHCs and SHCs only, HC-RM2bC should not be
negative.
For BHCs and SHCs only, HC-RM2cA should not be
negative.
For BHCs and SHCs only, HC-RM2cB should not be
negative.
For BHCs and SHCs only, HC-RM2cC should not be
negative.
For BHCs and SHCs only, HC-RM2dA should not be
negative.
For BHCs and SHCs only, HC-RM2dB should not be
negative.
For BHCs and SHCs only, HC-RM2dC should not be
negative.
For BHCs and SHCs only, HC-RM2eA should not be
negative.
For BHCs and SHCs only, HC-RM2eB should not be
negative.
For BHCs and SHCs only, sum of HC-RM2cA, HC-RM2cB,
HC-RM2cC, HC-RM2dA, HC- RM2dB, HC-RM2dC, HCRM2eA, HC-RM2eB and HC-RM2eC should be less than
or equal to the sum of HC-L11bD, HC-L11c2D, HC-L11d2D
and HC-L11eD.
For BHCs and SHCs only, if the sum of HC-L11bD, HCL11c2D, HC-L11d2D and HC-L11eD is greater than zero,
then the sum of HC-RM2cA, HC-RM2cB, HC-RM2cC, HCRM2dA, HC RM2dB, HC-RM2dC, HC-RM2eA, HC-RM2eB
and HC-RM2eC should be greater than zero.

for BHCs and SHCs only if (bhck8698 + bhck8706 +
bhck8714 + bhck3826) gt 0 then (bhck3812 + bhck8769
+ bhck8770) gt 0

For BHCs and SHCs only, HC-RM2eC should not be
negative.
For BHCs and SHCs only, HC-RM2fA should not be
negative.
For BHCs and SHCs only, HC-RM2fB should not be
negative.
For BHCs and SHCs only, if the sum of HC-L11bC, HCL11c2C, HC-L11d2C and HC-L11eC is greater than zero,
then sum of HC-RM2fA, HC-RM2fB and HC-RM2fC should
be greater than zero.
For BHCs and SHCs only, sum of HC-RM2fA, HC-RM2fB
and HC-RM2fC should be less than or equal to the sum of
HC-L11bC, HC-L11c2C, HC-L11d2C and HC-L11eC.

for BHCs and SHCs only bhck8779 ge 0 or bhck8779 eq
null
for BHCs and SHCs only bhcka000 ge 0 or bhcka000 eq
null
for BHCs and SHCs only bhcka001 ge 0 or bhcka001 eq
null
for BHCs and SHCs only if (bhck8699 + bhck8707 +
bhck8715 + bhck8719) gt 0 then (bhcka000 + bhcka001 +
bhcka002) gt 0

For BHCs and SHCs only, HC-RM2fC should not be
negative.
For BHCs and SHCs only, HC-RM2g1A should not be
negative.

for BHCs and SHCs only bhcka002 ge 0 or bhcka002 eq
null
for BHCs and SHCs only bhckg597 ge 0 or bhckg597 eq
null

for BHCs and SHCs only bhck8770 ge 0 or bhck8770 eq
null
for BHCs and SHCs only bhck8771 ge 0 or bhck8771 eq
null
for BHCs and SHCs only bhck8772 ge 0 or bhck8772 eq
null
for BHCs and SHCs only bhck8773 ge 0 or bhck8773 eq
null
for BHCs and SHCs only bhck8774 ge 0 or bhck8774 eq
null
for BHCs and SHCs only bhck8775 ge 0 or bhck8775 eq
null
for BHCs and SHCs only bhck8776 ge 0 or bhck8776 eq
null
for BHCs and SHCs only bhck8777 ge 0 or bhck8777 eq
null
for BHCs and SHCs only bhck8778 ge 0 or bhck8778 eq
null
for BHCs and SHCs only (bhck8771 + bhck8772 +
bhck8773 + bhck8774 + bhck8775 + bhck8776 +
bhck8777 + bhck8778 + bhck8779) le (bhck8700 +
bhck8708 + bhck8716 + bhck8720)
for BHCs and SHCs only if (bhck8700 + bhck8708 +
bhck8716 + bhck8720) gt 0 then (bhck8771 + bhck8772
+ bhck8773 + bhck8774 + bhck8775 + bhck8776 +
bhck8777 + bhck8778 + bhck8779) gt 0

for BHCs and SHCs only (bhcka000 + bhcka001 +
bhcka002) le (bhck8699 + bhck8707 + bhck8715 +
bhck8719)

FR Y-9C: EDIT-118 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
9550
HC-RM2g1B

MDRM
Number
BHCKG598

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2g1C

BHCKG599

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2g2A

BHCKG600

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2g2B

BHCKG601

FRY9C

20121231

99991231

Revised

HC-R

Quality

7097

HC-RM2g2C

BHCKG602

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM2g2C

BHCKG602

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM3a

BHCK5479

FRY9C

20121231

99991231

Revised

HC-R

Quality

7100

HC-RM3c

BHCKC498

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM3c

BHCKC498

FRY9C

20121231

99991231

Revised

HC-R

Quality

7110

HC-RM3d

BHCKA507

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM3d

BHCKA507

FRY9C

20130331

99991231

Revised

HC-R

Quality

7120

HC-RM4

BHCK2771

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM4

BHCK2771

FRY9C

20121231

99991231

Revised

HC-R

Quality

7134

HC-RM5a

BHCK5483

FRY9C

20121231

99991231

Revised

HC-R

Quality

7135

HC-RM5a

BHCK5483

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM5a

BHCK5483

FRY9C

20121231

99991231

Revised

HC-R

Quality

7147

HC-RM5b

BHCK5484

FRY9C

20130331

99991231

Revised

HC-R

Quality

7150

HC-RM5b

BHCK5484

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM5b

BHCK5484

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM6

BHCKF031

FRY9C

20121231

99991231

Revised

HC-R

Quality

7151

HC-RM8a

BHCKG219

FRY9C

20121231

99991231

Revised

HC-R

Quality

7152

HC-RM8a

BHCKG219

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, HC-RM2g1B should not be
negative.
For BHCs and SHCs only, HC-RM2g1C should not be
negative.
For BHCs and SHCs only, HC-RM2g2A should not be
negative.
For BHCs and SHCs only, HC-RM2g2B should not be
negative.
For BHCs and SHCs only, sum of HC-RM2g1A through HCRM2g2C should be between 75% and 100% of the sum of
HC-L7c1b and HC-L7c2c.

for BHCs and SHCs only bhckg598 ge 0 or bhckg598 eq
null
for BHCs and SHCs only bhckg599 ge 0 or bhckg599 eq
null
for BHCs and SHCs only bhckg600 ge 0 or bhckg600 eq
null
for BHCs and SHCs only bhckg601 ge 0 or bhckg601 eq
null
for BHCs and SHCs only (bhckg597 + bhckg598 +
bhckg599 + bhckg600 + bhckg601 + bhckg602) ge
((bhckg402 + bhckg405) * .75) and (bhckg597 +
bhckg598 + bhckg599 + bhckg600 + bhckg601 +
bhckg602) le (bhckg402 + bhckg405)
For BHCs and SHCs only, HC-RM2g2C should not be
for BHCs and SHCs only bhckg602 ge 0 or bhckg602 eq
negative.
null
For BHCs and SHCs only, HC-RM3a should not be
for BHCs and SHCs only bhck5479 ge 0 or bhck5479 eq
negative.
null
For BHCs and SHCs only, HC-RM3c should be less than or for BHCs and SHCs only bhckc498 le bhck3000
equal to HC-27b.
For BHCs and SHCs only, HC-RM3c should not be
for BHCs and SHCs only bhckc498 ge 0 or bhckc498 eq
negative.
null
For BHCs and SHCs only, HC-RM3d should be less than or for BHCs and SHCs only bhcka507 le (bhck2750 +
equal to the sum of HC-20 and HC-27b.
bhck3000)
For BHCs and SHCs only, HC-RM3d should not be
for BHCs and SHCs only bhcka507 ge 0 or bhcka507 eq
negative.
null
For BHCs and SHCs only, HC-RM4 should be less than or for BHCs and SHCs only bhck2771 le abs(bhcka130)
equal to the absolute value of HC-26c.
For BHCs and SHCs only, HC-RM4 should not be negative. for BHCs and SHCs only bhck2771 ge 0 or bhck2771 eq
null
For BHCs and SHCs only, if HC-23 is greater than zero, the for BHCs and SHCs only if bhck3283 gt 0 then (bhck5479
sum of HC-RM3a, HC-RM5a, and HC-RM8c should be
+ bhck5483 + bhck5990) gt 0
greater than zero.
For BHCs and SHCs only, sum of HC-RM3a, HC-RM5a, and for BHCs and SHCs only (bhck5479 + bhck5483 +
HC-RM8c should be less than or equal to HC-23.
bhck5990) le bhck3283
For BHCs and SHCs only, HC-RM5a should not be
negative.
For BHCs and SHCs only, if HC-26c does not equal zero,
then the sum of HC-RM5a and HC-RM5b should not
equal zero.
For BHCs and SHCs only, sum of HC-RM5a and HC-RM5b
should be less than or equal to the absolute value of HC26c.
For BHCs and SHCs only, HC-RM5b should not be
negative.
For BHCs and SHCs only, HC-RM6 should not be negative.

for BHCs and SHCs only bhck5483 ge 0 or bhck5483 eq
null
for BHCs and SHCs only if (bhcka130 ne 0) then
(bhck5483 + bhck5484) ne 0
for BHCs and SHCs only (bhck5483 + bhck5484) le
abs(bhcka130)

for BHCs and SHCs only bhck5484 ge 0 or bhck5484 eq
null
for BHCs and SHCs only bhckf031 ge 0 or bhckf031 eq
null
For BHCs and SHCs only, if HC-RM8a is greater than zero for BHCs and SHCs only if bhckg219 gt 0 then bhck3000
then HC-27b should be greater than zero.
gt 0
For BHCs and SHCs only, HC-RM8a should be less than or for BHCs and SHCs only bhckg219 le bhck3000
equal to HC-27b.

FR Y-9C: EDIT-119 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Revised

Schedule

Edit Type

FRY9C

Effective
Start Date
20121231

Quality

Edit
Target Item
Number
7153
HC-RM8a

MDRM
Number
BHCKG219

HC-R

FRY9C

20121231

99991231

Revised

HC-R

Quality

7154

HC-RM8a

BHCKG219

FRY9C

20121231

99991231

Revised

HC-R

Quality

7155

HC-RM8b

BHCKG220

FRY9C

20121231

99991231

Revised

HC-R

Quality

7156

HC-RM8b

BHCKG220

FRY9C

20121231

99991231

Revised

HC-R

Quality

7157

HC-RM8b

BHCKG220

FRY9C

20121231

99991231

Revised

HC-R

Quality

7158

HC-RM8b

BHCKG220

FRY9C

20121231

99991231

Revised

HC-R

Quality

0393

HC-RM8c

BHCK5990

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM8c

BHCK5990

FRY9C

20121231

99991231

Revised

HC-R

Quality

7159

HC-RM8c

BHCK5990

FRY9C

20121231

99991231

Revised

HC-R

Quality

7160

HC-RM8c

BHCK5990

FRY9C

20121231

99991231

Revised

HC-R

Quality

6782

HC-RM8d

BHCKC502

FRY9C

20121231

99991231

Revised

HC-R

Quality

6828

HC-RM8d

BHCKC502

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM8d

BHCKC502

FRY9C

20121231

99991231

Revised

HC-R

Quality

7161

HC-RM9

BHCKG221

FRY9C

20121231

99991231

Revised

HC-R

Quality

9550

HC-RM9

BHCKG221

FRY9C

20121231

99991231

Revised

HC-R

Quality

0388

HC-RM9

BHCKG221

FRY9C

20121231

99991231

Revised

HC-R

Quality

9560

HC-RM10

BHCKG222

FRY9C

20121231

99991231

Revised

HC-R

Quality

0389

HC-RM10

BHCKG222

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7190

HC-S1A

BHCKB705

SEPTEMBER 2013

Edit Test

Alg Edit Test

For BHCs and SHCs only, if HC-RM8a is greater than zero
then HC-R6b should be greater than zero.
For BHCs and SHCs only, HC-RM8a should be less than or
equal to HC-R6b.
For BHCs and SHCs only, if HC-RM8b is greater than zero
then HC-27b should be greater than zero.
For BHCs and SHCs only, HC-RM8b should be less than or
equal to HC-27b.
For BHCs and SHCs only, if HC-RM8b is greater than zero
then HC-R6b should be greater than zero.
For BHCs and SHCs only, HC-RM8b should be less than or
equal to HC-R6b.
For BHCs and SHCs only, if HC-RM3d is greater than zero
and HC-RM8c is greater than zero, then HC-RM3d should
not be equal to HC-RM8c.
For BHCs and SHCs only, HC-RM8c should not be
negative.
For BHCs and SHCs only, if HC-RM8c is greater than zero
then HC-27a should be greater than zero.
For BHCs and SHCs only, HC-RM8c should be less than or
equal to HC-27a.
For BHCs and SHCs only, if HC-19b is greater than zero,
then HC-RM8d should be greater than zero.
For BHCs and SHCs only, HC-19b should be greater than
or equal to HC-RM8d.
For BHCs and SHCs only, HC-RM8d should not be
negative.
For BHCs and SHCs only, if HC-10a is greater than zero
then HC-RM9 should be greater than zero.
For BHCs and SHCs only, HC-RM9 should not be negative.

for BHCs and SHCs only if bhckg219 gt 0 then bhckg215
gt 0
for BHCs and SHCs only bhckg219 le bhckg215
for BHCs and SHCs only if bhckG220 gt 0 then bhck3000
gt 0
for BHCs and SHCs only bhckG220 le bhck3000
for BHCs and SHCs only if bhckG220 gt 0 then bhckg215
gt 0
for BHCs and SHCs only bhckG220 le bhckg215
for BHCs and SHCs only if (bhcka507 gt 0 and bhck5990
gt 0) then bhcka507 ne bhck5990
for BHCs and SHCs only bhck5990 ge 0 or bhck5990 eq
null
for BHCs and SHCs only if bhck5990 gt 0 then bhck3210
gt 0
for BHCs and SHCs only bhck5990 le bhck3210
for BHCs and SHCs only if bhckc699 gt 0 then bhckc502
gt 0
for BHCs and SHCs only bhckc699 ge bhckc502
for BHCs and SHCs only bhckc502 ge 0 or bhckc502 eq
null
for BHCs and SHCs only if bhck3163 gt 0 then bhckg221
gt 0
for BHCs and SHCs only bhckg221 ge 0 or bhckg221 eq
null
for BHCs and SHCs only bhckg221 le bhck3163

For BHCs and SHCs only, HC-RM9 should be less than or
equal to HC-10a.
For BHCs and SHCs only, HC-RM10 should not be null and for BHCs and SHCs only bhckg222 ne null and bhckg222
should not be negative.
ge 0
For BHCs and SHCs only, if the sum of HC-27a and HCfor BHCs and SHCs only if (bhck3210 + bhckg214 +
R6a through HC-R6c minus the sum of HC-R2 through HC- bhckg215 + bhckg216) - (bhck8434 + bhcka221 +
R5 and HC-RM9 is not equal to zero or null then the sum bhck4336 + bhckb588 + bhckg221) ne 0 and (bhck3210 +
of HC-RM8a through HC-RM8d divided by (sum of HCbhckg214 + bhckg215 + bhckg216) - (bhck8434 +
27a and HC-R6a through HC-R6c minus sum of HC-R2
bhcka221 + bhck4336 + bhckb588 + bhckg221) ne null
through HC-R5 and HC-RM9) should be equal to HCthen ((bhckg219 + bhckg220 + bhck5990 + bhckc502) /
RM10 (+/- .05%).
((bhck3210 + bhckg214 + bhckg215 + bhckg216) (bhck8434 + bhcka221 + bhck4336 + bhckb588 +
bhckg221))) *100 le (bhckg222 + .05) and ((bhckg219 +
bhckg220 + bhck5990 + bhckc502) / ((bhck3210 +
bhckg214 + bhckg215 + bhckg216) - (bhck8434 +
bhcka221 + bhck4336 + bhckb588 + bhckg221))) * 100
ge (bhckg222 - .05)
If HC-S1 (columns A through G) (previous) is greater than if bhckb705-q2 gt 0 then bhckb705-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.

FR Y-9C: EDIT-120 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-S

SEPTEMBER 2013

MDRM
Number
BHCKB705

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9560
HC-S1A

HC-S1A should not be null and should not be negative.

bhckb705 ne null and bhckb705 ge 0

HC-S

Intraseries

7190

HC-S1B

BHCKB706

No
Change
No
Change

HC-S

Quality

9560

HC-S1B

BHCKB706

If HC-S1 (columns A through G) (previous) is greater than if bhckb706-q2 gt 0 then bhckb706-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S1B should not be null and should not be negative.
bhckb706 ne null and bhckb706 ge 0

HC-S

Intraseries

7190

HC-S1C

BHCKB707

No
Change
No
Change

HC-S

Quality

9560

HC-S1C

BHCKB707

HC-S

Intraseries

7190

HC-S1D

BHCKB708

No
Change
No
Change

HC-S

Quality

9560

HC-S1D

BHCKB708

HC-S

Intraseries

7190

HC-S1E

BHCKB709

No
Change
No
Change

HC-S

Quality

9560

HC-S1E

BHCKB709

HC-S

Intraseries

7190

HC-S1F

BHCKB710

No
Change
No
Change

HC-S

Quality

9560

HC-S1F

BHCKB710

HC-S

Intraseries

7190

HC-S1G

BHCKB711

No
Change
No
Change

HC-S

Quality

9560

HC-S1G

BHCKB711

HC-S

Intraseries

7222

HC-S2aA

BHCKB712

No
Change
No
Change

HC-S

Quality

9560

HC-S2aA

BHCKB712

HC-S

Intraseries

7222

HC-S2aB

BHCKB713

No
Change
No
Change

HC-S

Quality

9560

HC-S2aB

BHCKB713

HC-S

Intraseries

7222

HC-S2aC

BHCKB714

No
Change
No
Change

HC-S

Quality

9560

HC-S2aC

BHCKB714

HC-S

Intraseries

7222

HC-S2aD

BHCKB715

No
Change

HC-S

Quality

9560

HC-S2aD

BHCKB715

If HC-S1 (columns A through G) (previous) is greater than if bhckb707-q2 gt 0 then bhckb707-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S1C should not be null and should not be negative.
bhckb707 ne null and bhckb707 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb708-q2 gt 0 then bhckb708-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S1D should not be null and should not be negative.
bhckb708 ne null and bhckb708 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb709-q2 gt 0 then bhckb709-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S1E should not be null and should not be negative.
bhckb709 ne null and bhckb709 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb710-q2 gt 0 then bhckb710-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S1F should not be null and should not be negative.
bhckb710 ne null and bhckb710 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb711-q2 gt 0 then bhckb711-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S1G should not be null and should not be negative.
bhckb711 ne null and bhckb711 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb712-q2 gt 0 then bhckb712-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aA should not be null and should not be negative. bhckb712 ne null and bhckb712 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb713-q2 gt 0 then bhckb713-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aB should not be null and should not be negative. bhckb713 ne null and bhckb713 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb714-q2 gt 0 then bhckb714-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aC should not be null and should not be negative. bhckb714 ne null and bhckb714 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb715-q2 gt 0 then bhckb715-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aD should not be null and should not be negative. bhckb715 ne null and bhckb715 ge 0

FR Y-9C: EDIT-121 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
7222
HC-S2aE

MDRM
Number
BHCKB716

HC-S

Quality

9560

HC-S2aE

BHCKB716

HC-S

Intraseries

7222

HC-S2aF

BHCKB717

No
Change
No
Change

HC-S

Quality

9560

HC-S2aF

BHCKB717

HC-S

Intraseries

7222

HC-S2aG

BHCKB718

No
Change
No
Change

HC-S

Quality

9560

HC-S2aG

BHCKB718

HC-S

Intraseries

7226

HC-S2bA

BHCKC393

No
Change
No
Change

HC-S

Quality

9560

HC-S2bA

BHCKC393

HC-S

Intraseries

7226

HC-S2bB

BHCKC394

No
Change
No
Change

HC-S

Quality

9560

HC-S2bB

BHCKC394

HC-S

Intraseries

7226

HC-S2bC

BHCKC395

No
Change
No
Change

HC-S

Quality

9560

HC-S2bC

BHCKC395

HC-S

Intraseries

7226

HC-S2bD

BHCKC396

No
Change
No
Change

HC-S

Quality

9560

HC-S2bD

BHCKC396

HC-S

Intraseries

7226

HC-S2bE

BHCKC397

No
Change
No
Change

HC-S

Quality

9560

HC-S2bE

BHCKC397

HC-S

Intraseries

7226

HC-S2bF

BHCKC398

No
Change
No
Change

HC-S

Quality

9560

HC-S2bF

BHCKC398

HC-S

Intraseries

7226

HC-S2bG

BHCKC399

No
Change
No
Change

HC-S

Quality

9560

HC-S2bG

BHCKC399

HC-S

Quality

7194

HC-S2cA

BHCKC400

Edit Test

Alg Edit Test

If HC-S1 (columns A through G) (previous) is greater than if bhckb716-q2 gt 0 then bhckb716-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aE should not be null and should not be negative. bhckb716 ne null and bhckb716 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb717-q2 gt 0 then bhckb717-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aF should not be null and should not be negative. bhckb717 ne null and bhckb717 ge 0
If HC-S1 (columns A through G) (previous) is greater than if bhckb718-q2 gt 0 then bhckb718-q1 gt 0
zero, then HC-S1 (columns A through G) (current) should
be greater than zero.
HC-S2aG should not be null and should not be negative. bhckb718 ne null and bhckb718 ge 0
If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bA should not be null and should not be negative.

if bhckc393-q2 gt 0 then bhckc393-q1 gt 0

If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bB should not be null and should not be negative.

if bhckc394-q2 gt 0 then bhckc394-q1 gt 0

If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bC should not be null and should not be negative.

if bhckc395-q2 gt 0 then bhckc395-q1 gt 0

If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bD should not be null and should not be negative.

if bhckc396-q2 gt 0 then bhckc396-q1 gt 0

If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bE should not be null and should not be negative.

if bhckc397-q2 gt 0 then bhckc397-q1 gt 0

If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bF should not be null and should not be negative.

if bhckc398-q2 gt 0 then bhckc398-q1 gt 0

If HC-S2b (columns A through G) (previous) is greater
than zero, then HC-S2b (columns A through G) (current)
should be greater than zero.
HC-S2bG should not be null and should not be negative.

if bhckc399-q2 gt 0 then bhckc399-q1 gt 0

Sum of HC-S2aA, HC-S2bA and HC-S2cA should be less
than or equal to HC-S1A.

(bhckb712 + bhckc393 + bhckc400) le bhckb705

bhckc393 ne null and bhckc393 ge 0

bhckc394 ne null and bhckc394 ge 0

bhckc395 ne null and bhckc395 ge 0

bhckc396 ne null and bhckc396 ge 0

bhckc397 ne null and bhckc397 ge 0

bhckc398 ne null and bhckc398 ge 0

bhckc399 ne null and bhckc399 ge 0

FR Y-9C: EDIT-122 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
7230
HC-S2cA

MDRM
Number
BHCKC400

HC-S

Quality

9560

HC-S2cA

BHCKC400

HC-S

Quality

7198

HC-S2cB

BHCKC401

HC-S

Intraseries

7230

HC-S2cB

BHCKC401

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S2cB

BHCKC401

HC-S

Quality

7202

HC-S2cC

BHCKC402

HC-S

Intraseries

7230

HC-S2cC

BHCKC402

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S2cC

BHCKC402

HC-S

Quality

7206

HC-S2cD

BHCKC403

HC-S

Intraseries

7230

HC-S2cD

BHCKC403

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S2cD

BHCKC403

HC-S

Quality

7210

HC-S2cE

BHCKC404

HC-S

Intraseries

7230

HC-S2cE

BHCKC404

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S2cE

BHCKC404

HC-S

Quality

7214

HC-S2cF

BHCKC405

HC-S

Intraseries

7230

HC-S2cF

BHCKC405

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S2cF

BHCKC405

HC-S

Quality

7218

HC-S2cG

BHCKC406

HC-S

Intraseries

7230

HC-S2cG

BHCKC406

No
Change
No
Change

HC-S

Quality

9560

HC-S2cG

BHCKC406

HC-S

Intraseries

7234

HC-S3A

BHCKB726

No
Change

HC-S

Quality

7238

HC-S3A

BHCKB726

Edit Test

Alg Edit Test

If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cA should not be null and should not be negative.

if bhckc400-q2 gt 0 then bhckc400-q1 gt 0

Sum of HC-S2aB, HC-S2bB and HC-S2cB should be less
than or equal to HC-S1B.
If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cB should not be null and should not be negative.

(bhckb713 + bhckc394 + bhckc401) le bhckb706

Sum of HC-S2aC, HC-S2bC and HC-S2cC should be less
than or equal to HC-S1C.
If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cC should not be null and should not be negative.

(bhckb714 + bhckc395 + bhckc402) le bhckb707

Sum of HC-S2aD, HC-S2bD and HC-S2cD should be less
than or equal to HC-S1D.
If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cD should not be null and should not be negative.

(bhckb715 + bhckc396 + bhckc403) le bhckb708

Sum of HC-S2aE, HC-S2bE and HC-S2cE should be less
than or equal to HC-S1E.
If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cE should not be null and should not be negative.

(bhckb716 + bhckc397 + bhckc404) le bhckb709

Sum of HC-S2aF, HC-S2bF and HC-S2cF should be less
than or equal to HC-S1F.
If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cF should not be null and should not be negative.

(bhckb717 + bhckc398 + bhckc405) le bhckb710

Sum of HC-S2aG, HC-S2bG and HC-S2cG should be less
than or equal to HC-S1G.
If HC-S2c (columns A through G) (previous) is greater
than zero, then HC-S2c (columns A through G) (current)
should be greater than zero.
HC-S2cG should not be null and should not be negative.

(bhckb718 + bhckc399 + bhckc406) le bhckb711

bhckc400 ne null and bhckc400 ge 0

if bhckc401-q2 gt 0 then bhckc401-q1 gt 0

bhckc401 ne null and bhckc401 ge 0

if bhckc402-q2 gt 0 then bhckc402-q1 gt 0

bhckc402 ne null and bhckc402 ge 0

if bhckc403-q2 gt 0 then bhckc403-q1 gt 0

bhckc403 ne null and bhckc403 ge 0

if bhckc404-q2 gt 0 then bhckc404-q1 gt 0

bhckc404 ne null and bhckc404 ge 0

if bhckc405-q2 gt 0 then bhckc405-q1 gt 0

bhckc405 ne null and bhckc405 ge 0

if bhckc406-q2 gt 0 then bhckc406-q1 gt 0

bhckc406 ne null and bhckc406 ge 0

If HC-S3 (columns A through G) (previous) is greater than if bhckb726-q2 gt 0 then bhckb726-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3A should be less than or equal to HC-S1A.
bhckb726 le bhckb705

FR Y-9C: EDIT-123 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-S

SEPTEMBER 2013

MDRM
Number
BHCKB726

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9560
HC-S3A

HC-S3A should not be null and should not be negative.

bhckb726 ne null and bhckb726 ge 0

HC-S

Intraseries

7234

HC-S3B

BHCKB727

No
Change
No
Change
No
Change

HC-S

Quality

7240

HC-S3B

BHCKB727

If HC-S3 (columns A through G) (previous) is greater than if bhckb727-q2 gt 0 then bhckb727-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3B should be less than or equal to HC-S1B.
bhckb727 le bhckb706

HC-S

Quality

9560

HC-S3B

BHCKB727

HC-S3B should not be null and should not be negative.

HC-S

Intraseries

7234

HC-S3C

BHCKB728

No
Change
No
Change
No
Change

HC-S

Quality

7242

HC-S3C

BHCKB728

If HC-S3 (columns A through G) (previous) is greater than if bhckb728-q2 gt 0 then bhckb728-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3C should be less than or equal to HC-S1C.
bhckb728 le bhckb707

HC-S

Quality

9560

HC-S3C

BHCKB728

HC-S3C should not be null and should not be negative.

HC-S

Intraseries

7234

HC-S3D

BHCKB729

No
Change
No
Change
No
Change

HC-S

Quality

7244

HC-S3D

BHCKB729

If HC-S3 (columns A through G) (previous) is greater than if bhckb729-q2 gt 0 then bhckb729-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3D should be less than or equal to HC-S1D.
bhckb729 le bhckb708

HC-S

Quality

9560

HC-S3D

BHCKB729

HC-S3D should not be null and should not be negative.

HC-S

Intraseries

7234

HC-S3E

BHCKB730

No
Change
No
Change
No
Change

HC-S

Quality

7246

HC-S3E

BHCKB730

If HC-S3 (columns A through G) (previous) is greater than if bhckb730-q2 gt 0 then bhckb730-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3E should be less than or equal to HC-S1E.
bhckb730 le bhckb709

HC-S

Quality

9560

HC-S3E

BHCKB730

HC-S3E should not be null and should not be negative.

HC-S

Intraseries

7234

HC-S3F

BHCKB731

No
Change
No
Change
No
Change

HC-S

Quality

7248

HC-S3F

BHCKB731

If HC-S3 (columns A through G) (previous) is greater than if bhckb731-q2 gt 0 then bhckb731-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3F should be less than or equal to HC-S1F.
bhckb731 le bhckb710

HC-S

Quality

9560

HC-S3F

BHCKB731

HC-S3F should not be null and should not be negative.

HC-S

Intraseries

7234

HC-S3G

BHCKB732

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

HC-S

Quality

7252

HC-S3G

BHCKB732

If HC-S3 (columns A through G) (previous) is greater than if bhckb732-q2 gt 0 then bhckb732-q1 gt 0
zero, then HC-S3 (columns A through G) (current) should
be greater than zero.
HC-S3G should be less than or equal to HC-S1G.
bhckb732 le bhckb711

HC-S

Quality

9560

HC-S3G

BHCKB732

HC-S3G should not be null and should not be negative.

bhckb732 ne null and bhckb732 ge 0

HC-S

Quality

9560

HC-S4aA

BHCKB733

HC-S4aA should not be null and should not be negative.

bhckb733 ne null and bhckb733 ge 0

HC-S

Quality

9560

HC-S4aB

BHCKB734

HC-S4aB should not be null and should not be negative.

bhckb734 ne null and bhckb734 ge 0

HC-S

Quality

9560

HC-S4aC

BHCKB735

HC-S4aC should not be null and should not be negative.

bhckb735 ne null and bhckb735 ge 0

HC-S

Quality

9560

HC-S4aD

BHCKB736

HC-S4aD should not be null and should not be negative.

bhckb736 ne null and bhckb736 ge 0

bhckb727 ne null and bhckb727 ge 0

bhckb728 ne null and bhckb728 ge 0

bhckb729 ne null and bhckb729 ge 0

bhckb730 ne null and bhckb730 ge 0

bhckb731 ne null and bhckb731 ge 0

FR Y-9C: EDIT-124 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-S

SEPTEMBER 2013

MDRM
Number
BHCKB737

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9560
HC-S4aE

HC-S4aE should not be null and should not be negative.

bhckb737 ne null and bhckb737 ge 0

HC-S

Quality

9560

HC-S4aF

BHCKB738

HC-S4aF should not be null and should not be negative.

bhckb738 ne null and bhckb738 ge 0

HC-S

Quality

9560

HC-S4aG

BHCKB739

HC-S4aG should not be null and should not be negative.

bhckb739 ne null and bhckb739 ge 0

HC-S

Quality

9560

HC-S4bA

BHCKB740

HC-S4bA should not be null and should not be negative.

bhckb740 ne null and bhckb740 ge 0

HC-S

Quality

9560

HC-S4bB

BHCKB741

HC-S4bB should not be null and should not be negative.

bhckb741 ne null and bhckb741 ge 0

HC-S

Quality

9560

HC-S4bC

BHCKB742

HC-S4bC should not be null and should not be negative.

bhckb742 ne null and bhckb742 ge 0

HC-S

Quality

9560

HC-S4bD

BHCKB743

HC-S4bD should not be null and should not be negative.

bhckb743 ne null and bhckb743 ge 0

HC-S

Quality

9560

HC-S4bE

BHCKB744

HC-S4bE should not be null and should not be negative.

bhckb744 ne null and bhckb744 ge 0

HC-S

Quality

9560

HC-S4bF

BHCKB745

HC-S4bF should not be null and should not be negative.

bhckb745 ne null and bhckb745 ge 0

HC-S

Quality

9560

HC-S4bG

BHCKB746

HC-S4bG should not be null and should not be negative.

bhckb746 ne null and bhckb746 ge 0

HC-S

Intraseries

7270

HC-S5aA

BHCKB747

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb705-q1 ge bhckb705-q2) then (bhckb747-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb747-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).

No
Change
No
Change

HC-S

Quality

9560

HC-S5aA

BHCKB747

HC-S5aA should not be null and should not be negative.

HC-S

Intraseries

7270

HC-S5aB

BHCKB748

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb706-q1 ge bhckb706-q2) then (bhckb748-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb748-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).

No
Change
No
Change

HC-S

Quality

9560

HC-S5aB

BHCKB748

HC-S5aB should not be null and should not be negative.

HC-S

Intraseries

7270

HC-S5aC

BHCKB749

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb707-q1 ge bhckb707-q2) then (bhckb749-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb749-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).

No
Change
No
Change

HC-S

Quality

9560

HC-S5aC

BHCKB749

HC-S5aC should not be null and should not be negative.

HC-S

Intraseries

7270

HC-S5aD

BHCKB750

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb708-q1 ge bhckb708-q2) then (bhckb750-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb750-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).

No
Change

HC-S

Quality

9560

HC-S5aD

BHCKB750

HC-S5aD should not be null and should not be negative.

bhckb747 ne null and bhckb747 ge 0

bhckb748 ne null and bhckb748 ge 0

bhckb749 ne null and bhckb749 ge 0

bhckb750 ne null and bhckb750 ge 0

FR Y-9C: EDIT-125 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

MDRM
Number
BHCKB751

Edit Test

Intraseries

Edit
Target Item
Number
7270
HC-S5aE

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

FRY9C

HC-S

Quality

9560

HC-S5aE

BHCKB751

HC-S5aE should not be null and should not be negative.

HC-S

Intraseries

7270

HC-S5aF

BHCKB752

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb710-q1 ge bhckb710-q2) then (bhckb752-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb752-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).

No
Change
No
Change

HC-S

Quality

9560

HC-S5aF

BHCKB752

HC-S5aF should not be null and should not be negative.

HC-S

Intraseries

7270

HC-S5aG

BHCKB753

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb711-q1 ge bhckb711-q2) then (bhckb753-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb753-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).

No
Change
No
Change

HC-S

Quality

9560

HC-S5aG

BHCKB753

HC-S5aG should not be null and should not be negative.

bhckb753 ne null and bhckb753 ge 0

HC-S

Quality

7272

HC-S5bA

BHCKB754

if (mm-q1 eq 03) then (bhckb747 + bhckb754) le (.25 *
bhckb705) + 10

99991231

No
Change

HC-S

Intraseries

7273

HC-S5bA

BHCKB754

20080331

99991231

No
Change

HC-S

Intraseries

7275

HC-S5bA

BHCKB754

For March, sum of HC-S5a and HC-S5b (columns A
through G) should be less than or equal to 25% of HC-S1
(columns A through G). +$10k
For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

FRY9C

20080331

99991231

HC-S

Quality

9560

HC-S5bA

BHCKB754

HC-S5bA should not be null and should not be negative.

bhckb754 ne null and bhckb754 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

7272

HC-S5bB

BHCKB755

if (mm-q1 eq 03) then (bhckb748 + bhckb755) le (.25 *
bhckb706) + 10

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7273

HC-S5bB

BHCKB755

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7275

HC-S5bB

BHCKB755

For March, sum of HC-S5a and HC-S5b (columns A
through G) should be less than or equal to 25% of HC-S1
(columns A through G). +$10k
For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

SEPTEMBER 2013

Alg Edit Test

For June, September, and December, if HC-S1 (columns A if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
through G) (current) is greater than or equal to HC-S1
(bhckb709-q1 ge bhckb709-q2) then (bhckb751-q1 ge
(columns A through G) (previous), then HC-S5a (columns bhckb751-q2 - 2)
A through G) (current) should be greater than or equal to
HC-S5a (columns A through G) (previous -2).
bhckb751 ne null and bhckb751 ge 0

bhckb752 ne null and bhckb752 ge 0

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb747-q1 + bhckb754-q1) - (bhckb747-q2 +
bhckb754-q2) le (.25 * bhckb705) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb705-q1 ge bhckb705-q2) then (bhckb754-q1 ge
bhckb754-q2 - 2)

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb748-q1 + bhckb755-q1) - (bhckb748-q2 +
bhckb755-q2) le (.25 * bhckb706) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb706-q1 ge bhckb706-q2) then (bhckb755-q1 ge
bhckb755-q2 - 2)

FR Y-9C: EDIT-126 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

HC-S

FRY9C

20080331

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7273

HC-S5bC

BHCKB756

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7275

HC-S5bC

BHCKB756

FRY9C

20080331

99991231

HC-S

Quality

9560

HC-S5bC

BHCKB756

HC-S5bC should not be null and should not be negative.

bhckb756 ne null and bhckb756 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

7272

HC-S5bD

BHCKB757

if (mm-q1 eq 03) then (bhckb750 + bhckb757) le (.25 *
bhckb708) + 10

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7273

HC-S5bD

BHCKB757

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7275

HC-S5bD

BHCKB757

For March, sum of HC-S5a and HC-S5b (columns A
through G) should be less than or equal to 25% of HC-S1
(columns A through G). +$10k
For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

FRY9C

20080331

99991231

HC-S

Quality

9560

HC-S5bD

BHCKB757

HC-S5bD should not be null and should not be negative.

bhckb757 ne null and bhckb757 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

7272

HC-S5bE

BHCKB758

if (mm-q1 eq 03) then (bhckb751 + bhckb758) le (.25 *
bhckb709) + 10

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7273

HC-S5bE

BHCKB758

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7275

HC-S5bE

BHCKB758

For March, sum of HC-S5a and HC-S5b (columns A
through G) should be less than or equal to 25% of HC-S1
(columns A through G). +$10k
For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

FRY9C

20080331

99991231

HC-S

Quality

9560

HC-S5bE

BHCKB758

HC-S5bE should not be null and should not be negative.

bhckb758 ne null and bhckb758 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

7272

HC-S5bF

BHCKB759

For March, sum of HC-S5a and HC-S5b (columns A
if (mm-q1 eq 03) then (bhckb752 + bhckb759) le (.25 *
through G) should be less than or equal to 25% of HC-S1 bhckb710) + 10
(columns A through G). +$10k

SEPTEMBER 2013

MDRM
Number
BHCKB755

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9560
HC-S5bB

HC-S5bB should not be null and should not be negative.

bhckb755 ne null and bhckb755 ge 0

HC-S

Quality

7272

HC-S5bC

BHCKB756

For March, sum of HC-S5a and HC-S5b (columns A
through G) should be less than or equal to 25% of HC-S1
(columns A through G). +$10k
For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

if (mm-q1 eq 03) then (bhckb749 + bhckb756) le (.25 *
bhckb707) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb749-q1 + bhckb756-q1) - (bhckb749-q2 +
bhckb756-q2) le (.25 * bhckb707) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb707-q1 ge bhckb707-q2) then (bhckb756-q1 ge
bhckb756-q2 - 2)

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb750-q1 + bhckb757-q1) - (bhckb750-q2 +
bhckb757-q2) le (.25 * bhckb708) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb708-q1 ge bhckb708-q2) then (bhckb757-q1 ge
bhckb757-q2 - 2)

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb751-q1 + bhckb758-q1) - (bhckb751-q2 +
bhckb758-q2) le (.25 * bhckb709) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb709-q1 ge bhckb709-q2) then (bhckb758-q1 ge
bhckb758-q2 - 2)

FR Y-9C: EDIT-127 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
7273
HC-S5bF

MDRM
Number
BHCKB759

HC-S

FRY9C

20080331

99991231

No
Change

HC-S

Intraseries

7275

HC-S5bF

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

9560

FRY9C

20080331

99991231

HC-S

Quality

FRY9C

20080331

99991231

No
Change

HC-S

FRY9C

20080331

99991231

No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Edit Test

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb752-q1 + bhckb759-q1) - (bhckb752-q2 +
bhckb759-q2) le (.25 * bhckb710) + 10

BHCKB759

For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

HC-S5bF

BHCKB759

HC-S5bF should not be null and should not be negative.

bhckb759 ne null and bhckb759 ge 0

7272

HC-S5bG

BHCKB760

if (mm-q1 eq 03) then (bhckb753 + bhckb760) le (.25 *
bhckb711) + 10

Intraseries

7273

HC-S5bG

BHCKB760

HC-S

Intraseries

7275

HC-S5bG

BHCKB760

For March, sum of HC-S5a and HC-S5b (columns A
through G) should be less than or equal to 25% of HC-S1
(columns A through G). +$10k
For June, September, and December, sum of HC-S5a and
HC-S5b (columns A through G) (current minus previous)
should be less than or equal to 25% of HC-S1 (columns A
through G) (current). +$10k
For June, September, and December, if HC-S1 (columns A
through G) (current) is greater than or equal to HC-S1
(columns A through G) (previous), then HC-S5b (columns
A through G) (current) should be greater than or equal to
HC-S5b (columns A through G) (previous -2).

No
Change
No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S5bG

BHCKB760

HC-S5bG should not be null and should not be negative.

bhckb760 ne null and bhckb760 ge 0

HC-S

Quality

9560

HC-S6aB

BHCKB761

HC-S6aB should not be null and should not be negative.

bhckb761 ne null and bhckb761 ge 0

HC-S

Quality

9560

HC-S6aC

BHCKB762

HC-S6aC should not be null and should not be negative.

bhckb762 ne null and bhckb762 ge 0

HC-S

Intraseries

7292

HC-S6aF

BHCKB763

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

HC-S

Quality

9560

HC-S6aF

BHCKB763

If the sum of HC-S6aB, HC-S6aC, and HC-S6aF (previous) if (bhckb761-q2 + bhckb762-q2 + bhckb763-q2) gt 100
is greater than $100 thousand, then the sum of HC-S6aB, then (bhckb761-q1 + bhckb762-q1 + bhckb763-q1) gt 0
HC-S6aC, and HC-S6aF (current) should be greater than
zero.
HC-S6aF should not be null and should not be negative. bhckb763 ne null and bhckb763 ge 0

HC-S

Quality

7295

HC-S6bB

BHCKB500

HC-S

Quality

7311

HC-S6bB

HC-S

Quality

9560

HC-S

Quality

HC-S

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb710-q1 ge bhckb710-q2) then (bhckb759-q1 ge
bhckb759-q2 - 2)

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
(bhckb753-q1 + bhckb760-q1) - (bhckb753-q2 +
bhckb760-q2) le (.25 * bhckb711) + 10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb711-q1 ge bhckb711-q2) then (bhckb760-q1 ge
bhckb760-q2 - 2)

(bhckb761 + bhckb500) le bhckb706

BHCKB500

Sum of HC-S6aB and HC-S6bB should be less than or
equal to HC-S1B.
HC-S6bB should be less than or equal to HC-C1c1B.

HC-S6bB

BHCKB500

HC-S6bB should not be null and should not be negative.

bhckb500 ne null and bhckb500 ge 0

7301

HC-S6bC

BHCKB501

(bhckb762 + bhckb501) le bhckb707

Quality

7315

HC-S6bC

BHCKB501

Sum of HC-S6aC and HC-S6bC should be less than or
equal to HC-S1C.
HC-S6bC should be less than or equal to HC-C6aA.

HC-S

Quality

9560

HC-S6bC

BHCKB501

HC-S6bC should not be null and should not be negative.

bhckb501 ne null and bhckb501 ge 0

HC-S

Quality

7305

HC-S6bF

BHCKB502

Sum of HC-S6aF and HC-S6bF should be less than or
equal to HC-S1F.

(bhckb763 + bhckb502) le bhckb710

bhckb500 le bhdm1797

bhckb501 le bhckb538

FR Y-9C: EDIT-128 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-S

SEPTEMBER 2013

Quality

Edit
Target Item
Number
7320
HC-S6bF

MDRM
Number
BHCKB502

Edit Test

Alg Edit Test
bhckb502 le (bhck1763 + bhck1764)

BHCKB502

HC-S6bF should be less than or equal to the sum of HCC4aA and HC-C4bA.
If the sum of HC-S6bB, HC-S6bC, and HC-S6bF (previous)
is greater than $100 thousand, then the sum of HC-S6bB,
HC-S6bC, and HC-S6bF (current) should be greater than
zero.
HC-S6bF should not be null and should not be negative.

HC-S

Intraseries

7325

HC-S6bF

BHCKB502

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

HC-S

Quality

9560

HC-S6bF

HC-S

Quality

9560

HC-S7aB

BHCKB764

HC-S7aB should not be null and should not be negative.

bhckb764 ne null and bhckb764 ge 0

HC-S

Quality

9560

HC-S7aC

BHCKB765

HC-S7aC should not be null and should not be negative.

bhckb765 ne null and bhckb765 ge 0

HC-S

Quality

9560

HC-S7aF

BHCKB766

HC-S7aF should not be null and should not be negative.

bhckb766 ne null and bhckb766 ge 0

HC-S

Quality

9560

HC-S7bB

BHCKB767

HC-S7bB should not be null and should not be negative.

bhckb767 ne null and bhckb767 ge 0

HC-S

Quality

9560

HC-S7bC

BHCKB768

HC-S7bC should not be null and should not be negative.

bhckb768 ne null and bhckb768 ge 0

HC-S

Quality

9560

HC-S7bF

BHCKB769

HC-S7bF should not be null and should not be negative.

bhckb769 ne null and bhckb769 ge 0

HC-S

Intraseries

7340

HC-S8aB

BHCKB770

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb761-q1 ge bhckb761-q2) then (bhckb770-q1 +
bhckb773-q1) ge (bhckb770-q2 + bhckb773-q2)

No
Change
No
Change

HC-S

Quality

9560

HC-S8aB

BHCKB770

For June, September, December, if HC-S6a (columns B, C
and F) (current) is greater than or equal to HC-S6a
(columns B, C and F) (previous), then HC-S8a and HC-S8b
(columns B, C, and F) (current) should be greater than or
equal to HC-S8a and HC-S8b (columns B, C and F)
(previous).
HC-S8aB should not be null and should not be negative.

HC-S

Intraseries

7340

HC-S8aC

BHCKB771

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb762-q1 ge bhckb762-q2) then (bhckb771-q1 +
bhckb774-q1) ge (bhckb771-q2 + bhckb774-q2)

No
Change
No
Change

HC-S

Quality

9560

HC-S8aC

BHCKB771

For June, September, December, if HC-S6a (columns B, C
and F) (current) is greater than or equal to HC-S6a
(columns B, C and F) (previous), then HC-S8a and HC-S8b
(columns B, C, and F) (current) should be greater than or
equal to HC-S8a and HC-S8b (columns B, C and F)
(previous).
HC-S8aC should not be null and should not be negative.

HC-S

Intraseries

7340

HC-S8aF

BHCKB772

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb763-q1 ge bhckb763-q2) then (bhckb772-q1 +
bhckb775-q1) ge (bhckb772-q2 + bhckb775-q2)

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S8aF

BHCKB772

For June, September, December, if HC-S6a (columns B, C
and F) (current) is greater than or equal to HC-S6a
(columns B, C and F) (previous), then HC-S8a and HC-S8b
(columns B, C, and F) (current) should be greater than or
equal to HC-S8a and HC-S8b (columns B, C and F)
(previous).
HC-S8aF should not be null and should not be negative.

HC-S

Quality

7342

HC-S8bB

BHCKB773

HC-S

Intraseries

7343

HC-S8bB

BHCKB773

For March, sum of HC-S8aB and HC-S8bB should be less
than or equal to 25% of HC-S6aB. +$10k
For June, September, and December, sum of HC-S8aB
and HC-S8bB (current minus previous) should be less
than or equal to 25% of HC-S6aB (current). +$10k

if (mm-q1 eq 03) then (bhckb770 + bhckb773) le (.25 *
bhckb761) +10
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhckb770-q1 + bhckb773-q1) - (bhckb770-q2 bhckb773-q2) le (.25 * bhckb761-q1) + 10)

No
Change

HC-S

Quality

9560

HC-S8bB

BHCKB773

HC-S8bB should not be null and should not be negative.

bhckb773 ne null and bhckb773 ge 0

if (bhckb500-q2 + bhckb501-q2 + bhckb502-q2) gt 100
then (bhckb500-q1 + bhckb501-q1 + bhckb502-q1) gt 0

bhckb502 ne null and bhckb502 ge 0

bhckb770 ne null and bhckb770 ge 0

bhckb771 ne null and bhckb771 ge 0

bhckb772 ne null and bhckb772 ge 0

FR Y-9C: EDIT-129 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

20080331

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

HC-S

SEPTEMBER 2013

Quality

Edit
Target Item
Number
7345
HC-S8bC

MDRM
Number
BHCKB774

Edit Test

Alg Edit Test

BHCKB774

For March, sum of HC-S8aC and HC-S8bC should be less
than or equal to 25% of HC-S6aC. +$10k
For June, September, and December, sum of HC-S8aC
and HC-S8bC (current minus previous) should be less
than or equal to 25% of HC-S6aC (current). +$10k

if (mm-q1 eq 03) then ((bhckb771 + bhckb774) le (.25 *
bhckb762) + 10)
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhckb771-q1 + bhckb774-q1) - (bhckb771-q2 bhckb774-q2) le (.25 * bhckb762-q1) + 10)

HC-S

Intraseries

7346

HC-S8bC

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S8bC

BHCKB774

HC-S8bC should not be null and should not be negative.

bhckb774 ne null and bhckb774 ge 0

HC-S

Quality

7348

HC-S8bF

BHCKB775

Intraseries

7349

HC-S8bF

BHCKB775

For March, sum of HC-S8aF and HC-S8bF should be less
than or equal to 25% of HC-S6aF. +$10k.
For June, September, and December, sum of HC-S8aF
and HC-S8bF (current minus previous) should be less
than or equal to 25% of HC-S6aF (current). +$10k.

if (mm-q1 eq 03) then ((bhckb772 + bhckb775) le (.25 *
bhckb763) + 10)
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then
((bhckb772-q1 + bhckb775-q1) - (bhckb772-q2 bhckb775-q2) le (.25 * bhckb763-q1) + 10)

HC-S

No
Change
No
Change

HC-S

Quality

9560

HC-S8bF

BHCKB775

HC-S8bF should not be null and should not be negative.

bhckb775 ne null and bhckb775 ge 0

HC-S

Intraseries

7351

HC-S9A

BHCKB776

No
Change
No
Change

HC-S

Quality

9560

HC-S9A

BHCKB776

If HC-S9 (columns A through G) (previous) is greater than if bhckb776-q2 gt 0 then bhckb776-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9A should not be null and should not be negative.
bhckb776 ne null and bhckb776 ge 0

HC-S

Intraseries

7351

HC-S9B

BHCKB777

No
Change
No
Change

HC-S

Quality

9560

HC-S9B

BHCKB777

HC-S

Intraseries

7351

HC-S9C

BHCKB778

No
Change
No
Change

HC-S

Quality

9560

HC-S9C

BHCKB778

HC-S

Intraseries

7351

HC-S9D

BHCKB779

No
Change
No
Change

HC-S

Quality

9560

HC-S9D

BHCKB779

HC-S

Intraseries

7351

HC-S9E

BHCKB780

No
Change
No
Change

HC-S

Quality

9560

HC-S9E

BHCKB780

HC-S

Intraseries

7351

HC-S9F

BHCKB781

No
Change
No
Change

HC-S

Quality

9560

HC-S9F

BHCKB781

HC-S

Intraseries

7351

HC-S9G

BHCKB782

No
Change

HC-S

Quality

9560

HC-S9G

BHCKB782

If HC-S9 (columns A through G) (previous) is greater than if bhckb777-q2 gt 0 then bhckb777-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9B should not be null and should not be negative.
bhckb777 ne null and bhckb777 ge 0
If HC-S9 (columns A through G) (previous) is greater than if bhckb778-q2 gt 0 then bhckb778-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9C should not be null and should not be negative.
bhckb778 ne null and bhckb778 ge 0
If HC-S9 (columns A through G) (previous) is greater than if bhckb779-q2 gt 0 then bhckb779-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9D should not be null and should not be negative.
bhckb779 ne null and bhckb779 ge 0
If HC-S9 (columns A through G) (previous) is greater than if bhckb780-q2 gt 0 then bhckb780-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9E should not be null and should not be negative.
bhckb780 ne null and bhckb780 ge 0
If HC-S9 (columns A through G) (previous) is greater than if bhckb781-q2 gt 0 then bhckb781-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9F should not be null and should not be negative.
bhckb781 ne null and bhckb781 ge 0
If HC-S9 (columns A through G) (previous) is greater than if bhckb782-q2 gt 0 then bhckb782-q1 gt 0
zero, then HC-S9 (columns A through G) (current) should
be greater than zero.
HC-S9G should not be null and should not be negative.
bhckb782 ne null and bhckb782 ge 0

FR Y-9C: EDIT-130 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
7355
HC-S10A

MDRM
Number
BHCKB783

HC-S

Quality

9560

HC-S10A

BHCKB783

HC-S

Intraseries

7355

HC-S10B

BHCKB784

No
Change
No
Change

HC-S

Quality

9560

HC-S10B

BHCKB784

HC-S

Intraseries

7355

HC-S10C

BHCKB785

No
Change
No
Change

HC-S

Quality

9560

HC-S10C

BHCKB785

HC-S

Intraseries

7355

HC-S10D

BHCKB786

No
Change
No
Change

HC-S

Quality

9560

HC-S10D

BHCKB786

HC-S

Intraseries

7355

HC-S10E

BHCKB787

No
Change
No
Change

HC-S

Quality

9560

HC-S10E

BHCKB787

HC-S

Intraseries

7355

HC-S10F

BHCKB788

No
Change
No
Change

HC-S

Quality

9560

HC-S10F

BHCKB788

HC-S

Intraseries

7355

HC-S10G

BHCKB789

No
Change
No
Change

HC-S

Quality

9560

HC-S10G

BHCKB789

HC-S

Intraseries

7361

HC-S11A

BHCKB790

No
Change
No
Change

HC-S

Quality

9560

HC-S11A

BHCKB790

HC-S

Intraseries

7361

HC-S11B

BHCKB791

No
Change
No
Change

HC-S

Quality

9560

HC-S11B

BHCKB791

HC-S

Intraseries

7361

HC-S11C

BHCKB792

No
Change

HC-S

Quality

9560

HC-S11C

BHCKB792

Edit Test

Alg Edit Test

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10A should not be null and should not be negative.

if bhckb783-q2 gt 0 then bhckb783-q1 gt 0

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10B should not be null and should not be negative.

if bhckb784-q2 gt 0 then bhckb784-q1 gt 0

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10C should not be null and should not be negative.

if bhckb785-q2 gt 0 then bhckb785-q1 gt 0

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10D should not be null and should not be negative.

if bhckb786-q2 gt 0 then bhckb786-q1 gt 0

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10E should not be null and should not be negative.

if bhckb787-q2 gt 0 then bhckb787-q1 gt 0

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10F should not be null and should not be negative.

if bhckb788-q2 gt 0 then bhckb788-q1 gt 0

If HC-S10 (columns A through G) (previous) is greater
than zero, then HC-S10 (columns A through G) (current)
should be greater than zero.
HC-S10G should not be null and should not be negative.

if bhckb789-q2 gt 0 then bhckb789-q1 gt 0

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11A should not be null and should not be negative.

if bhckb790-q2 gt 0 then bhckb790-q1 gt 0

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11B should not be null and should not be negative.

if bhckb791-q2 gt 0 then bhckb791-q1 gt 0

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11C should not be null and should not be negative.

if bhckb792-q2 gt 0 then bhckb792-q1 gt 0

bhckb783 ne null and bhckb783 ge 0

bhckb784 ne null and bhckb784 ge 0

bhckb785 ne null and bhckb785 ge 0

bhckb786 ne null and bhckb786 ge 0

bhckb787 ne null and bhckb787 ge 0

bhckb788 ne null and bhckb788 ge 0

bhckb789 ne null and bhckb789 ge 0

bhckb790 ne null and bhckb790 ge 0

bhckb791 ne null and bhckb791 ge 0

bhckb792 ne null and bhckb792 ge 0

FR Y-9C: EDIT-131 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Intraseries

Edit
Target Item
Number
7361
HC-S11D

MDRM
Number
BHCKB793

Edit Test

Alg Edit Test

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11D should not be null and should not be negative.

if bhckb793-q2 gt 0 then bhckb793-q1 gt 0

HC-S

Quality

9560

HC-S11D

BHCKB793

HC-S

Intraseries

7361

HC-S11E

BHCKB794

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11E should not be null and should not be negative.

if bhckb794-q2 gt 0 then bhckb794-q1 gt 0

No
Change
No
Change

HC-S

Quality

9560

HC-S11E

BHCKB794

HC-S

Intraseries

7361

HC-S11F

BHCKB795

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11F should not be null and should not be negative.

if bhckb795-q2 gt 0 then bhckb795-q1 gt 0

No
Change
No
Change

HC-S

Quality

9560

HC-S11F

BHCKB795

HC-S

Intraseries

7361

HC-S11G

BHCKB796

if bhckb796-q2 gt 0 then bhckb796-q1 gt 0

BHCKB796

If HC-S11 (columns A through G) (previous) is greater
than zero, then HC-S11 (columns A through G) (current)
should be greater than zero.
HC-S11G should not be null and should not be negative.

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S11G

HC-S

Quality

7362

HC-S12A

BHCKB797

HC-S12A should be less than or equal to HC-S11A.

bhckb797 le bhckb790

HC-S

Quality

7373

HC-S12A

BHCKB797

if bhckb790 gt 100 then bhckb797 gt 0

Quality

9560

HC-S12A

BHCKB797

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
HC-S12A should not be null and should not be negative.

No
Change
No
Change
No
Change

HC-S
HC-S

Quality

7364

HC-S12B

BHCKB798

HC-S12B should be less than or equal to HC-S11B.

bhckb798 le bhckb791

HC-S

Quality

7373

HC-S12B

BHCKB798

if bhckb791 gt 100 then bhckb798 gt 0

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S12B

BHCKB798

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
HC-S12B should not be null and should not be negative.

HC-S

Quality

7366

HC-S12C

BHCKB799

HC-S12C should be less than or equal to HC-S11C.

bhckb799 le bhckb792

HC-S

Quality

7373

HC-S12C

BHCKB799

if bhckb792 gt 100 then bhckb799 gt 0

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S12C

BHCKB799

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
HC-S12C should not be null and should not be negative.

HC-S

Quality

7368

HC-S12D

BHCKB800

HC-S12D should be less than or equal to HC-S11D.

bhckb800 le bhckb793

HC-S

Quality

7373

HC-S12D

BHCKB800

if bhckb793 gt 100 then bhckb800 gt 0

No
Change
No
Change

HC-S

Quality

9560

HC-S12D

BHCKB800

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
HC-S12D should not be null and should not be negative.

HC-S

Quality

7369

HC-S12E

BHCKB801

HC-S12E should be less than or equal to HC-S11E.

bhckb801 le bhckb794

bhckb793 ne null and bhckb793 ge 0

bhckb794 ne null and bhckb794 ge 0

bhckb795 ne null and bhckb795 ge 0

bhckb796 ne null and bhckb796 ge 0

bhckb797 ne null and bhckb797 ge 0

bhckb798 ne null and bhckb798 ge 0

bhckb799 ne null and bhckb799 ge 0

bhckb800 ne null and bhckb800 ge 0

FR Y-9C: EDIT-132 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Quality

Edit
Target Item
Number
7373
HC-S12E

MDRM
Number
BHCKB801

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-S12E

HC-S

Quality

7371

HC-S

Quality

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

HC-S

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

FRY9C

20080331

99991231

SEPTEMBER 2013

Edit Test

Alg Edit Test
if bhckb794 gt 100 then bhckb801 gt 0

BHCKB801

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
HC-S12E should not be null and should not be negative.

HC-S12F

BHCKB802

HC-S12F should be less than or equal to HC-S11F.

bhckb802 le bhckb795

7373

HC-S12F

BHCKB802

if bhckb795 gt 100 then bhckb802 gt 0

Quality

9560

HC-S12F

BHCKB802

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
HC-S12F should not be null and should not be negative.

HC-S

Quality

7372

HC-S12G

BHCKB803

HC-S12G should be less than or equal to HC-S11G.

bhckb803 le bhckb796

HC-S

Quality

7373

HC-S12G

BHCKB803

if bhckb796 gt 100 then bhckb803 gt 0

No
Change

HC-S

Intraseries

7374

HC-S12G

BHCKB803

If HC-S11 (columns A through G) is greater than $100
thousand, HC-S12 (columns A through G) should be
greater than zero.
If the sum of HC-S12 (columns A through G) (previous) is
greater than $500 thousand, then the sum of HC-S12
(columns A through G) (current) should be greater than
zero

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

HC-S

Quality

9560

HC-S12G

BHCKB803

HC-S12G should not be null and should not be negative.

HC-S

Intraseries

7375

HC-SM1a

BHCKA249

HC-S

Quality

7381

HC-SM1a

BHCKA249

HC-S

Quality

7382

HC-SM1a

BHCKA249

HC-S

Quality

9560

HC-SM1a

BHCKA249

If HC-SM1a (previous) is greater than zero, then HCSM1a (current) should be greater than zero.
If HC-SM1a is greater than zero, then HC-SM1b should be
greater than zero.
If HC-SM1b is greater than zero, then HC-SM1a should be
greater than zero.
HC-SM1a should not be null and should not be negative.

HC-S

Quality

9560

HC-SM1b

BHCKA250

HC-SM1b should not be null and should not be negative. bhcka250 ne null and bhcka250 ge 0

HC-S

Quality

7385

HC-SM2a

BHCKB804

If HC-S11A is less than HC-SM2a and HC-S11A is not
equal to HC-S12A, then the sum of HC-S2aA, HC-S2bA,
HC-S2cA and HC-S9A should be greater than zero.

No
Change
No
Change
No
Change

HC-S

Quality

9560

HC-SM2a

BHCKB804

HC-SM2a should not be null and should not be negative. bhckb804 ne null and bhckb804 ge 0

HC-S

Quality

9560

HC-SM2b

BHCKB805

HC-SM2b should not be null and should not be negative. bhckb805 ne null and bhckb805 ge 0

HC-S

Intraseries

7400

HC-SM2c

BHCKA591

If the sum of (HC-SM2a through HC-SM2c) (previous) is if (bhckb804-q2 + bhckb805-q2 + bhcka591-q2) gt 10000
greater than $10 million, then the sum of (HC-SM2a
then (bhckb804-q1 + bhckb805-q1 + bhcka591-q1) gt 0
through HC-SM2c) (current) should be greater than zero.

No
Change

HC-S

Quality

7405

HC-SM2c

BHCKA591

For March, if HI-5f is greater than $250 thousand, then if (mm-q1 eq 03) and bhckb492 gt 250 then (bhckb804 +
the sum of HC-SM2a through HC-SM2c should be greater bhckb805 + bhcka591) gt 0
than zero.

bhckb801 ne null and bhckb801 ge 0

bhckb802 ne null and bhckb802 ge 0

if (bhckb797-q2 + bhckb798-q2 + bhckb799-q2 +
bhckb800-q2 + bhckb801-q2 + bhckb802-q2 + bhckb803q2) gt 500 then (bhckb797-q1 + bhckb798-q1 +
bhckb799-q1 + bhckb800-q1 + bhckb801-q1 + bhckb802q1 + bhckb803-q1) gt 0
bhckb803 ne null and bhckb803 ge 0
if bhcka249-q2 gt 0 then bhcka249-q1 gt 0
if bhcka249 gt 0 then bhcka250 gt 0
if bhcka250 gt 0 then bhcka249 gt 0
bhcka249 ne null and bhcka249 ge 0

if (bhckb790 lt bhckb804) and (bhckb790 ne bhckb797)
then (bhckb712 + bhckc393 + bhckc400 + bhckb776) gt 0

FR Y-9C: EDIT-133 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
No
Change

Schedule

Edit Type

FRY9C

Effective
Start Date
20080331

Intraseries

Edit
Target Item
Number
7407
HC-SM2c

MDRM
Number
BHCKA591

Edit Test

Alg Edit Test

HC-S

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
(bhckb492-q1 - bhckb492-q2) gt 250 then (bhckb804-q1
+ bhckb805-q1 + bhcka591-q1) gt 0

BHCKA591

For June, September, and December, if HI-5f (current
minus previous) is greater than $250 thousand, then the
sum of HC-SM2a through HC-SM2c (current) should be
greater than zero
HC-SM2c should not be null and should not be negative.

FRY9C

20080331

99991231

FRY9C

20090331

99991231

No
Change
Added

HC-S

Quality

9560

HC-SM2c

HC-S

Quality

9560

HC-SM2d

BHCKF699

HC-SM2d should not be null and should not be negative. bhckf699 ne null and bhckf699 ge 0

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

9560

HC-SM3a1

BHCKB806

HC-SM3a1 should not be null and should not be negative. bhckb806 ne null and bhckb806 ge 0

FRY9C

20080331

99991231

HC-S

Intraseries

7410

HC-SM3a2

BHCKB807

HC-S

Quality

9560

HC-SM3a2

BHCKB807

If the sum of HC-SM3a1 (previous) and HC-SM3a2
if (bhckb806-q2 + bhckb807-q2 ) gt 0 then (bhckb806-q1
(previous) is greater than zero, then the sum of HC+ bhckb807-q1 ) gt 0
SM3a1 (current) and HC-SM3a2 (current) should be
greater than zero.
HC-SM3a2 should not be null and should not be negative. bhckb807 ne null and bhckb807 ge 0

FRY9C

20080331

99991231

No
Change
No
Change
No
Change

FRY9C

20080331

99991231

HC-S

Quality

9560

HC-SM3b1

BHCKB808

FRY9C

20080331

99991231

HC-S

Intraseries

7420

HC-SM3b2

BHCKB809

FRY9C

20080331

99991231

No
Change
No
Change

HC-S

Quality

9560

HC-SM3b2

BHCKB809

FRY9C

20080331

99991231

HC-S

Quality

7430

HC-SM4

BHCKC407

FRY9C

20080331

99991231

HC-S

Quality

7440

HC-SM4

99991231
99991231

No
Change
Revised
Added

FRY9C
FRY9C

20120630
20110331

HC-S
HC-V

Quality
Quality

9560
9565

FRY9C

20110331

99991231

Added

HC-V

Quality

FRY9C

20110331

99991231

Added

HC-V

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C
FRY9C

bhcka591 ne null and bhcka591 ge 0

HC-SM3b1 should not be null and should not be
negative.
If the sum of HC-SM3b1 (previous) and HC-SM3b2
(previous) is greater than zero, then the sum of HCSM3b1 (current) and HC-SM3b2 (current) should be
greater than zero.
HC-SM3b2 should not be null and should not be
negative.
If the sum of HC-C6aA, HC-S1C, and HC-S6aC is greater
than $500 million or [the sum of HC-C6aA and HC-S1C
divided by the sum of HC-C12A and HC-S1C is greater
than 50% and the sum of HC-C12A and HC-S1C divided by
the sum of HC-12 and HC-S1C is greater than 50%] and
HC-S1C is greater than $100 thousand, then HC-SM4
should be greater than zero.

bhckb808 ne null and bhckb808 ge 0

BHCKC407

HC-SM4 should be less than or equal to 10% of HC-S1C.

bhckc407 le (bhckb707 * .10)

HC-SM4
HC-V1aA

BHCKC407
BHCKJ981

HC-SM4 should not be negative.
HC-V1aA should not be null and should not be negative.

bhckc407 ge 0 or bhckc407 eq null
bhckj981 ne null and bhckj981 ge 0

9565

HC-V1aB

BHCKJ982

HC-V1aB should not be null and should not be negative.

bhckj982 ne null and bhckj982 ge 0

Quality

0432

HC-V1aC

BHCKJ983

HC-V

Quality

9565

HC-V1aC

BHCKJ983

Sum of HC-V1aA through HC-V1aC should be less than or (bhckj981 + bhckj982 + bhckj983) le (bhck0081 +
equal to the sum of HC-1a through HC-1b2.
bhck0395 + bhck0397)
HC-V1aC should not be null and should not be negative. bhckj983 ne null and bhckj983 ge 0

Added

HC-V

Quality

9565

HC-V1bA

BHCKJ984

HC-V1bA should not be null and should not be negative. bhckj984 ne null and bhckj984 ge 0

99991231

Added

HC-V

Quality

9565

HC-V1bB

BHCKJ985

HC-V1bB should not be null and should not be negative.

20110331

99991231

Added

HC-V

Quality

0440

HC-V1bC

BHCKJ986

20110331

99991231

Added

HC-V

Quality

9565

HC-V1bC

BHCKJ986

Sum of HC-V1bA through HC-V1bC should be less than or (bhckj984 + bhckj985 + bhckj986) le bhck1754
equal to HC-2a.
HC-V1bC should not be null and should not be negative. bhckj986 ne null and bhckj986 ge 0

SEPTEMBER 2013

if (bhckb808-q2 + bhckb809-q2 ) gt 0 then (bhckb808-q1
+ bhckb809-q1 ) gt 0

bhckb809 ne null and bhckb809 ge 0
if (((bhckb538 + bhckb707 + bhckb762) gt 500000) or
((((bhckb538 + bhckb707)/(bhck2122 + bhckb707))*100
gt 50) and (((bhck2122 + bhckb707)/(bhck2170 +
bhckb707))*100 gt 50))) and bhckb707 gt 100 then
bhckc407 gt 0

bhckj985 ne null and bhckj985 ge 0

FR Y-9C: EDIT-134 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKJ987

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9565
HC-V1cA

HC-V

HC-V1cA should not be null and should not be negative.

bhckj987 ne null and bhckj987 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1cB

BHCKJ988

HC-V1cB should not be null and should not be negative.

bhckj988 ne null and bhckj988 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0441

HC-V1cC

BHCKJ989

99991231

Added

HC-V

Quality

9565

HC-V1cC

BHCKJ989

Sum of HC-V1cA through HC-V1cC should be less than or (bhckj987 + bhckj988 + bhckj989) le bhck1773
equal to HC-2b.
HC-V1cC should not be null and should not be negative. bhckj989 ne null and bhckj989 ge 0

FRY9C

20110331

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1dA

BHCKJ990

HC-V1dA should not be null and should not be negative. bhckj990 ne null and bhckj990 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1dB

BHCKJ991

HC-V1dB should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-V

Quality

0442

HC-V1dC

BHCKJ992

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1dC

BHCKJ992

Sum of HC-V1dA through HC-V1dC should be less than or (bhckj990 + bhckj991 + bhckj992) le bhckb989
equal to HC-3b.
HC-V1dC should not be null and should not be negative. bhckj992 ne null and bhckj992 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1eA

BHCKJ993

HC-V1eA should not be null and should not be negative.

bhckj993 ne null and bhckj993 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1eB

BHCKJ994

HC-V1eB should not be null and should not be negative.

bhckj994 ne null and bhckj994 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0443

HC-V1eC

BHCKJ995

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1eC

BHCKJ995

Sum of HC-V1eA through HC-V1eC should be less than or (bhckj993 + bhckj994 + bhckj995) le bhck5369
equal to HC-4a.
HC-V1eC should not be null and should not be negative. bhckj995 ne null and bhckj995 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1fA

BHCKJ996

HC-V1fA should not be null and should not be negative.

bhckj996 ne null and bhckj996 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1fB

BHCKJ997

HC-V1fB should not be null and should not be negative.

bhckj997 ne null and bhckj997 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0444

HC-V1fC

BHCKJ998

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1fC

BHCKJ998

Sum of HC-V1fA through HC-V1fC should be less than or (bhckj996 + bhckj997 + bhckj998) le bhckb528
equal to HC-4b.
HC-V1fC should not be null and should not be negative. bhckj998 ne null and bhckj998 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1gA

BHCKJ999

HC-V1gA should not be null and should not be negative.

bhckj999 ne null and bhckj999 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1gB

BHCKK001

HC-V1gB should not be null and should not be negative.

bhckk001 ne null and bhckk001 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0458

HC-V1gC

BHCKK002

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1gC

BHCKK002

Sum of HC-V1gA through HC-V1gC should be less than or (bhckj999 + bhckk001 + bhckk002) le bhck3123
equal to HC-4c.
HC-V1gC should not be null and should not be negative. bhckk002 ne null and bhckk002 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1hA

BHCKK003

HC-V1hA should not be null and should not be negative. bhckk003 ne null and bhckk003 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1hB

BHCKK004

HC-V1hB should not be null and should not be negative.

bhckk004 ne null and bhckk004 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1hC

BHCKK005

HC-V1hC should not be null and should not be negative.

bhckk005 ne null and bhckk005 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1iA

BHCKK006

HC-V1iA should not be null and should not be negative.

bhckk006 ne null and bhckk006 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1iB

BHCKK007

HC-V1iB should not be null and should not be negative.

bhckk007 ne null and bhckk007 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0436

HC-V1iC

BHCKK008

The sum of HC-V1iA through HC-V1iC should be less than (bhckk006 + bhckk007 + bhckk008) le bhct3543
or equal to HC-Q5aA.

SEPTEMBER 2013

bhckj991 ne null and bhckj991 ge 0

FR Y-9C: EDIT-135 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

Quality

Edit
Target Item
Number
0459
HC-V1iC

MDRM
Number
BHCKK008

HC-V

FRY9C

20110331

99991231

Added

FRY9C

20110331

99991231

FRY9C

20110331

FRY9C

HC-V

Quality

9565

HC-V1iC

BHCKK008

Sum of HC-V1hA through HC-V1iC should be less than or (bhckk003 + bhckk004 + bhckk005 + bhckk006 +
equal to HC-5.
bhckk007 + bhckk008) le bhck3545
HC-V1iC should not be null and should not be negative. bhckk008 ne null and bhckk008 ge 0

Added

HC-V

Quality

9565

HC-V1jA

BHCKK009

HC-V1jA should not be null and should not be negative.

bhckk009 ne null and bhckk009 ge 0

99991231

Added

HC-V

Quality

9565

HC-V1jB

BHCKK010

HC-V1jB should not be null and should not be negative.

bhckk010 ne null and bhckk010 ge 0

20110331

99991231

Added

HC-V

Quality

0460

HC-V1jC

BHCKK011

(bhckk009 + bhckk010 + bhckk011) le bhck2150

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1jC

BHCKK011

Sum of HC-V1jA through HC-V1jC should be less than or
equal to HC-7.
HC-V1jC should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1kA

BHCKK012

HC-V1kA should not be null and should not be negative.

bhckk012 ne null and bhckk012 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1kB

BHCKK013

HC-V1kB should not be null and should not be negative.

bhckk013 ne null and bhckk013 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V1kC

BHCKK014

HC-V1kC should not be null and should not be negative.

bhckk014 ne null and bhckk014 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2aA

BHCKK015

HC-V2aA should not be null and should not be negative.

bhckk015 ne null and bhckk015 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2aB

BHCKK016

HC-V2aB should not be null and should not be negative.

bhckk016 ne null and bhckk016 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0462

HC-V2aC

BHCKK017

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2aC

BHCKK017

Sum of HC-V2aA through HC-V2aC should be less than or (bhckk015 + bhckk016 + bhckk017) le bhckb995
equal to HC-14b.
HC-V2aC should not be null and should not be negative. bhckk017 ne null and bhckk017 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2bA

BHCKK018

HC-V2bA should not be null and should not be negative. bhckk018 ne null and bhckk018 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2bB

BHCKK019

HC-V2bB should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-V

Quality

0437

HC-V2bC

BHCKK020

FRY9C

20110331

99991231

Added

HC-V

Quality

0463

HC-V2bC

BHCKK020

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2bC

BHCKK020

The sum of HC-V2bA through HC-V2bC should be less
(bhckk018 + bhckk019 + bhckk020) le bhct3547
than or equal to HC-Q10aA.
Sum of HC-V2bA through HC-V2bC should be less than or (bhckk018 + bhckk019 + bhckk020) le bhck3548
equal to HC-15.
HC-V2bC should not be null and should not be negative. bhckk020 ne null and bhckk020 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2cA

BHCKK021

HC-V2cA should not be null and should not be negative.

bhckk021 ne null and bhckk021 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2cB

BHCKK022

HC-V2cB should not be null and should not be negative.

bhckk022 ne null and bhckk022 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0461

HC-V2cC

BHCKK023

(bhckk021 + bhckk022 + bhckk023) le bhck2309

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2cC

BHCKK023

The sum of HC-V2cA through HC-V2cC should be less
than or equal to HC-M14a
HC-V2cC should not be null and should not be negative.

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2dA

BHCKK024

HC-V2dA should not be null and should not be negative. bhckk024 ne null and bhckk024 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2dB

BHCKK025

HC-V2dB should not be null and should not be negative.

bhckk025 ne null and bhckk025 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0464

HC-V2dC

BHCKK026

The sum of HC-V2dA through HC-V2dC should be less
than or equal to the sum of HC-M14b and HC-M14c

(bhckk024 + bhckk025 + bhckk026) le (bhck2332 +
bhck2333)

SEPTEMBER 2013

Edit Test

Alg Edit Test

bhckk011 ne null and bhckk011 ge 0

bhckk019 ne null and bhckk019 ge 0

bhckk023 ne null and bhckk023 ge 0

FR Y-9C: EDIT-136 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series

Effective End Edit
Date
Change
99991231
Added

Schedule

Edit Type

FRY9C

Effective
Start Date
20110331

MDRM
Number
BHCKK026

Edit Test

Alg Edit Test

Quality

Edit
Target Item
Number
9565
HC-V2dC

HC-V

HC-V2dC should not be null and should not be negative.

bhckk026 ne null and bhckk026 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2eA

BHCKK027

HC-V2eA should not be null and should not be negative.

bhckk027 ne null and bhckk027 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2eB

BHCKK028

HC-V2eB should not be null and should not be negative.

bhckk028 ne null and bhckk028 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V2eC

BHCKK029

HC-V2eC should not be null and should not be negative.

bhckk029 ne null and bhckk029 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V3A

BHCKK030

HC-V3A should not be null and should not be negative.

bhckk030 ne null and bhckk030 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V3B

BHCKK031

HC-V3B should not be null and should not be negative.

bhckk031 ne null and bhckk031 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0438

HC-V3C

BHCKK032

The sum of HC-V1aA through HC-V1kC and HC-V3A
through HC-V3C should be less than or equal to HC-12

(bhckj981 + bhckj982 + bhckj983 + bhckj984 + bhckj985
+ bhckj986 + bhckj987 + bhckj988 + bhckj989 + bhckj990
+ bhckj991 + bhckj992 + bhckj993 + bhckj994 + bhckj995
+ bhckj996 + bhckj997 + bhckj998 + bhckj999 +
bhckk001 + bhckk002 + bhckk003 + bhckk004 +
bhckk005 + bhckk006 + bhckk007 + bhckk008 +
bhckk009 + bhckk010 + bhckk011 + bhckk012 +
bhckk013 + bhckk014 + bhckk030 + bhckk031 +
bhckk032) le bhck2170

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V3C

BHCKK032

HC-V3C should not be null and should not be negative.

bhckk032 ne null and bhckk032 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V4A

BHCKK033

HC-V4A should not be null and should not be negative.

bhckk033 ne null and bhckk033 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V4B

BHCKK034

HC-V4B should not be null and should not be negative.

bhckk034 ne null and bhckk034 ge 0

FRY9C

20110331

99991231

Added

HC-V

Quality

0465

HC-V4C

BHCKK035

The sum of HC-V2aA through HC-V2eC and HC-V4A
through HC-V4C should be less than or equal to HC-21

FRY9C

20110331

99991231

Added

HC-V

Quality

9565

HC-V4C

BHCKK035

HC-V4C should not be null and should not be negative.

(bhckk015 + bhckk016 + bhckk017 + bhckk018 +
bhckk019 + bhckk020 + bhckk021 + bhckk022 +
bhckk023 + bhckk024 + bhckk025 + bhckk026 +
bhckk027 + bhckk028 + bhckk029 + bhckk033 +
bhckk034 + bhckk035) le bhck2948
bhckk035 ne null and bhckk035 ge 0

FRY9C

20080331

99991231

NBS-P

Quality

9570

NBS-P1

BHBC3516

NBS-P1 should not be negative.

bhbc3516 ge 0 or bhbc3516 eq null

FRY9C

20080331

99991231

NBS-P

Quality

9570

NBS-P2

BHBC3402

NBS-P2 should not be negative.

bhbc3402 ge 0 or bhbc3402 eq null

FRY9C

20080331

99991231

NBS-P

Quality

9570

NBS-P3

BHBC3368

NBS-P3 should not be negative.

bhbc3368 ge 0 or bhbc3368 eq null

FRY9C

20080331

99991231

NBS-P

Quality

9570

NBS-P4

BHBC3519

NBS-P4 should not be negative.

bhbc3519 ge 0 or bhbc3519 eq null

FRY9C

20080331

99991231

NIS-P

Quality

9330

NIS-P7b

BHBCC216

NIS-P7b should not be negative.

bhbcc216 ge 0 or bhbcc216 eq null

FRY9C

20080331

99991231

NIS-P

Quality

5599

NIS-P8

BHBC4301

FRY9C

20110331

99991231

No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
Revised

Notes to
the
Balance
Sheet Other

Quality

9580

NBS1

BHCKK141

Sum of NIS-P3, NIS-P5 and NIS-P6 minus the sum of NIS- ((bhbc4074 + bhbc4079 + bhbc4091) - (bhbc4230 +
P4 and NIS-P7 should equal NIS-P8.
bhbc4093)) eq bhbc4301
NBS1 should not be null and should not be negative.
bhckk141 ne null and bhckk141 ge 0

SEPTEMBER 2013

FR Y-9C: EDIT-137 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20110331

Effective End Edit
Date
Change
99991231
Added

FRY9C

20110630

99991231

Revised

FRY9C

20110331

99991231

Added

FRY9C

20110630

99991231

Revised

FRY9C

20110331

99991231

Added

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCK5357

Edit Test

Quality

Edit
Target Item
Number
0448
NBS2

Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other

Alg Edit Test

Quality

0449

NBS2TX

TEXT5357

If text data is not equal to null, then financial data should if text5357 ne null then bhck5357 ne null and bhck5357
not equal null or zero.
ne 0

Quality

0450

NBS3

BHCK5358

If financial data is not equal to null or zero, then text data if bhck5358 ne null and bhck5358 ne 0 then text5358 ne
should not be null.
null

Quality

0451

NBS3TX

TEXT5358

If text data is not equal to null, then financial data should if text5358 ne null then bhck5358 ne null and bhck5358
not equal null or zero.
ne 0

Quality

0452

NBS4

BHCK5359

If financial data is not equal to null or zero, then text data if bhck5359 ne null and bhck5359 ne 0 then text5359 ne
should not be null.
null

Quality

0453

NBS4TX

TEXT5359

If text data is not equal to null, then financial data should if text5359 ne null then bhck5359 ne null and bhck5359
not equal null or zero.
ne 0

Quality

7608

NBS5

BHCK5360

If financial data is not equal to null or zero, then text data if bhck5360 ne null and bhck5360 ne 0 then text5360 ne
should not be null.
null

Quality

7609

NBS5TX

TEXT5360

If text data is not equal to null, then financial data should if text5360 ne null then bhck5360 ne null and bhck5360
not equal null or zero.
ne 0

Quality

7610

NBS6

BHCKB027

If financial data is not equal to null or zero, then text data if bhckb027 ne null and bhckb027 ne 0 then textb027 ne
should not be null.
null

Quality

7611

NBS6TX

TEXTB027

If text data is not equal to null, then financial data should if textb027 ne null then bhckb027 ne null and bhckb027
not equal null or zero.
ne 0

If financial data is not equal to null or zero, then text data if bhck5357 ne null and bhck5357 ne 0 then text5357 ne
should not be null.
null

FR Y-9C: EDIT-138 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

FRY9C

20110630

99991231

Revised

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCKB028

Edit Test

Quality

Edit
Target Item
Number
7612
NBS7

Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other

Alg Edit Test

Quality

7613

NBS7TX

TEXTB028

If text data is not equal to null, then financial data should if textb028 ne null then bhckb028 ne null and bhckb028
not equal null or zero.
ne 0

Quality

7614

NBS8

BHCKB029

If financial data is not equal to null or zero, then text data if bhckb029 ne null and bhckb029 ne 0 then textb029 ne
should not be null.
null

Quality

7615

NBS8TX

TEXTB029

If text data is not equal to null, then financial data should if textb029 ne null then bhckb029 ne null and bhckb029
not equal null or zero.
ne 0

Quality

7616

NBS9

BHCKB030

If financial data is not equal to null or zero, then text data if bhckb030 ne null and bhckb030 ne 0 then textb030 ne
should not be null.
null

Quality

7617

NBS9TX

TEXTB030

If text data is not equal to null, then financial data should if textb030 ne null then bhckb030 ne null and bhckb030
not equal null or zero.
ne 0

Quality

7618

NBS10

BHCKB031

If financial data is not equal to null or zero, then text data if bhckb031 ne null and bhckb031 ne 0 then textb031 ne
should not be null.
null

Quality

7619

NBS10TX

TEXTB031

If text data is not equal to null, then financial data should if textb031 ne null then bhckb031 ne null and bhckb031
not equal null or zero.
ne 0

Quality

7620

NBS11

BHCKB032

If financial data is not equal to null or zero, then text data if bhckb032 ne null and bhckb032 ne 0 then textb032 ne
should not be null.
null

Quality

7621

NBS11TX

TEXTB032

If text data is not equal to null, then financial data should if textb032 ne null then bhckb032 ne null and bhckb032
not equal null or zero.
ne 0

If financial data is not equal to null or zero, then text data if bhckb028 ne null and bhckb028 ne 0 then textb028 ne
should not be null.
null

FR Y-9C: EDIT-139 of 140

Quality (Q) and Intraseries (I) Edits for the FR Y-9C
(Effective as of September 30, 2013)
Series
FRY9C

Effective
Start Date
20080331

Effective End Edit
Date
Change
99991231
No
Change

FRY9C

20110630

99991231

Revised

FRY9C

20080331

99991231

No
Change

SEPTEMBER 2013

Schedule

Edit Type

MDRM
Number
BHCKB033

Edit Test

Quality

Edit
Target Item
Number
7622
NBS12

Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other
Notes to
the
Balance
Sheet Other

Alg Edit Test

Quality

7623

NBS12TX

TEXTB033

If text data is not equal to null, then financial data should if textb033 ne null then bhckb033 ne null and bhckb033
not equal null or zero.
ne 0

Quality

7624

NBS13

BHCKB034

If financial data is not equal to null or zero, then text data if bhckb034 ne null and bhckb034 ne 0 then textb034 ne
should not be null.
null

If financial data is not equal to null or zero, then text data if bhckb033 ne null and bhckb033 ne 0 then textb033 ne
should not be null.
null

FR Y-9C: EDIT-140 of 140