Abbreviated Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies

Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies; Abbreviated Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies

FRY11_FRY11S_20180331_i_draft

Abbreviated Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies

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DRAFT
INSTRUCTIONS FOR PREPARATION OF

Financial Statements of U.S. Nonbank
Subsidiaries of U.S. Holding Companies
FR Y-11 and FR Y-11S

GENERAL INSTRUCTIONS
Who Must Report
The Financial Statements of U.S. Nonbank Subsidiaries
of U.S. Holding Companies (FR Y-11/FR Y-11S) must
be ﬁled either quarterly or annually by the top-tier
holding company for each individual nonbank subsidiary1 that it owns or controls.
For purposes of this report, holding company is collectively used for bank holding company, U.S. intermediate
holding company, savings and loan holding company,
and securities holding company.
The FR Y-11/FR Y-11S must be submitted for each legal
entity subject to reporting requirements. Therefore, consolidation of individual entities is not permitted.
For purposes of this report, nonbank subsidiaries include,
but are not limited to, commercial ﬁnance companies,
leasing companies, mortgage banking companies, consumer ﬁnance companies, venture capital corporations,
small business investment companies, and data processing and information services companies (also see exemptions).
Also for purposes of this report, a subsidiary includes any
organization in which shares have been acquired, directly
or indirectly, by a ﬁnancial holding company under
Section 4(k)(4) of the Bank Holding Company Act of
1956 (BHC Act), as amended by the Gramm−Leach−Bliley Act for bank holding companies or Section 10(c)(2)(H)
of the HOLA for savings and loan holding companies,

1. For purposes of this report, the term subsidiary for bank holding
companies, is deﬁned by Section 225.2 of Federal Reserve Regulation Y,
which generally includes companies 25 percent or more owned or controlled by another company and 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.
FR Y-11 and FR Y-11S
General Instructions September 2016

domiciled in the United States,2 (except subsidiaries that
are functionally regulated as discussed in the exemptions
section below.) Refer to the FR Y-9C Glossary entry for
‘‘Domicile’’ for guidance in determining domicile.

Quarterly Filers-Detailed Report
(FR Y-11)
A top-tier holding company must ﬁle the FR Y-11
quarterly for each nonbank subsidiary that it owns and
controls if the top-tier holding company has total consolidated assets of $500 million or more as of June 30 of the
preceding year or ﬁles the FR Y-9C to meet supervisory
needs and the subsidiary meets any one of the following
criteria:
(1) The total assets of the nonbank subsidiary are equal
to or greater than $1 billion;
(2) The nonbank subsidiary’s off-balance-sheet activities3 are equal to or greater than $5 billion;
(3) The nonbank subsidiary’s equity capital is equal to or
greater than 5 percent of the top-tier holding company’s consolidated equity capital; or
(4) The nonbank subsidiary’s consolidated operating revenue is equal to or greater than 5 percent of the
top-tier holding company’s consolidated operating
revenue.
2. Any such organization domiciled outside the United States should
ﬁle either the Financial Statements of Foreign Subsidiaries of U.S. Banking
Organizations (FR 2314) or the Abbreviated Financial Statements of
Foreign Subsidiaries of U.S. Banking Organizations (FR 2314S) pursuant
to the reporting threshold requirements for those reports.
3. Off-balance-sheet activities (deﬁned as the sum of Schedule BS,
items 20 through 30) include commitments to purchase foreign currencies
and U.S. dollar exchange, all other futures and forward contracts, option
contracts, and the notional value of interest rate swaps, exchange swaps,
and other swaps.

GEN-1

DRAFT
General Instructions

Operating revenue is deﬁned as the sum of total interest
income and total noninterest income (before deduction of
expenses and extraordinary items).

ments of U.S. Nonbank Subsidiaries of U.S. Holding
Companies (FR Y-11S) on an annual basis.

For nonbank subsidiaries held by a holding company in
the United States that is, in turn, owned by a foreign
banking organization (FBO), the operating revenue and
equity capital of the U.S. holding company are used as
the top-tier organization’s values.

Other Reporting Criteria

If a nonbank subsidiary meets the criteria above to ﬁle
quarterly as of June 30 of the preceding year, the holding
company must ﬁle the FR Y-11 quarterly for the subsidiary beginning in March of the current year. In addition,
if the subsidiary meets the quarterly criteria due to being
newly formed or a business combination, then the holding company must report the FR Y-11 quarterly beginning with the ﬁrst quarterly report date following the
effective date of the inception of the subsidiary or
business combination, respectively.
Once a nonbank subsidiary begins ﬁling the FR Y-11
quarterly, it should ﬁle a complete FR Y-11 quarterly
report going forward. If the holding company has total
consolidated assets of $500 million or more as of June 30
of the preceding year or ﬁles the FR Y-9C to meet
supervisory needs and the subsidiary does not meet any
one of the other quarterly nonbank subsidiary ﬁling
criteria for four consecutive quarters, then the holding
company may revert to annual ﬁling beginning with the
ﬁrst upcoming December report date.
Nonbank subsidiaries that do not meet the quarterly ﬁling
thresholds may be requested to ﬁle quarterly if the
Federal Reserve Bank has determined that these subsidiaries have signiﬁcant risk exposures.

Annual Filers-Detailed Report (FR Y-11)
A nonbank subsidiary that does not meet any of the
criteria to ﬁle quarterly, but has total assets greater than
or equal to $500 million and less than $1 billion as of the
report date must ﬁle the entire FR Y-11 report on an
annual basis.

Annual Filers-Abbreviated Report
(FR Y-11S)
A nonbank subsidiary that does not meet the criteria to
ﬁle the detailed report, but has total assets greater than or
equal to $250 million and less than $500 million as of the
report date must ﬁle the Abbreviated Financial StateGEN-2

• Each holding company must submit a separate FR Y11/FR Y-11S for each of its nonbank subsidiaries
satisfying the above criteria whether directly or indirectly owned. Each holding company must submit a
report on a parent only (non-consolidated) basis for
each parent nonbank subsidiary meeting the criteria
and submit individual reports for each lower level
nonbank subsidiary required to ﬁle the report.
• Consolidation of individual entities, including variable
interest entities (VIEs), is not permitted. Each holding
company should separately assess whether a VIE meets
the deﬁnition of subsidiary and determine if any such
entity meets the criteria for ﬁling this report.
• The FR Y-11/FR Y-11S report for a nonbank subsidiary owned by more than one holding company should
be submitted in its entirety by the holding company
with the majority ownership. If a nonbank subsidiary is
equally owned by two or more holding companies, the
FR Y-11/FR Y-11S report should be submitted in its
entirety by the largest holding company based on total
consolidated assets.

Exemptions from Reporting Nonbank
Subsidiary Financial Statements
The following subsidiaries are exempt from submitting
the ﬁnancial statements of nonbank subsidiaries of holding companies:
• Any nonbank subsidiary with less than $250 million
in total assets unless the quarterly reporting criteria is
met;
• Any nonbank subsidiary in which the primary regulator, or ‘‘functional regulator,’’ is an organization other
than the Federal Reserve System, such as the Securities
and Exchange Commission, Commodity Futures Trading Commission, State Insurance Commissioners, or
State Securities departments;
• Any subsidiary that is required to ﬁle a Report of
Condition for Edge or Agreement Corporations
(FR 2886b);
• Any subsidiary, joint venture, or portfolio investment
that is required to ﬁle the Financial Statements of
FRY-11andFRY-11S
GeneralInstructions March2015

March 2018

DRAFT
General Instructions

Foreign Subsidiaries of U.S. Banking Organizations
(FR 2314 /FR 2314S);
• Any subsidiary that is required to ﬁle the Financial
Statements for a Bank Holding Company Subsidiary
Engaged in Bank-Ineligible Securities Underwriting
and Dealing (FR Y-20);
• Any subsidiary that is considered a merchant banking
investment, the shares of which are held pursuant to
section 4(k)4(H) of the BHC Act;
• Any U.S. federally insured company which is a subsidiary of a holding company;
• Any subsidiary of a bank or U.S. federally insured
company that is a subsidiary of a holding company;
• Any subsidiary of a ‘‘qualiﬁed FBO’’ as deﬁned by
Section 211.23(a) of Regulation K (12 CFR 211.23(a))
except for subsidiaries of a U.S. holding company
which is the direct subsidiary of a qualiﬁed FBO;
• Any subsidiary of a Small Business Investment Company (SBIC controlled investment);
• Any nondepository trust company that is a member of
the Federal Reserve System and required to ﬁle the
Consolidated Reports of Condition and Income; and

(for example, when an SPV is engaged in a single
leasing transaction).
• Any subsidiary that issues trust preferred securities.
Please note that nonbank subsidiaries that are not required
to ﬁle under the above criteria may be required to ﬁle this
report by the Federal Reserve Bank of the district in
which they are registered.
A graphic representation of the general criteria for the
FR Y-11/FR Y-11S appears at the end of these General
Instructions (page GEN-8).

Frequency of Reporting
A holding company must submit the FR Y-11 report for
each nonbank subsidiary that meets the criteria to ﬁle
quarterly as of the last calendar day of March, June,
September, and December. A holding company must
submit the FR Y-11 report for each nonbank subsidiary
that meets the criteria to ﬁle annually as of December 31.
A holding company must submit FR Y-11S for each
nonbank subsidiary that meets the criteria to ﬁle the
abbreviated report annually as of December 31.

Preparation of the Reports

• Any company the shares of which are held: (1) as a
result of debts previously contracted (acquired under
section 4(c)(2) of the BHC Act); (2) in a ﬁduciary
capacity under section 4c(4) of the BHC Act; or
(3) solely as collateral securing an extension of credit.

Holding companies are required to prepare the Financial
Statements of U.S. Nonbank Subsidiaries of U.S. Holding
Companies in accordance with generally accepted
accounting principles (GAAP) and with these instructions. All reports shall be reported in a consistent manner.

• Any subsidiary that is inactive as of the end of the
reporting period.

Holding companies should refer to the instructions for
the preparation of the Consolidated Financial Statements
for Holding Companies (FR Y-9C) or the Parent Company Only Financial Statements for Small Holding
Companies (FR Y-9SP) for additional information on the
items requested on this report. Copies of the FR Y-11,
FR Y-11S, FR Y-9C, and FR Y-9SP may be found
on the Federal Reserve Board’s public website
(www.federalreserve.gov/boarddocs/reportforms.)

• Any nonbank subsidiary such as namesaver or newly
organized subsidiary that has never conducted any
business activity. However, a subsidiary that is newly
incorporated is required to report upon the commencement of a business activity once it meets the reporting
criteria.
• Any subsidiary that was divested or liquidated during
the year. Reports must only be ﬁled for subsidiaries
that are part of the holding company’s organizational
structure as of the close of the business day on the
report date for which the report is being ﬁled.
• Any subsidiary that is a special purpose vehicle (SPV)
formed as a vehicle for speciﬁc leasing transactions
FR Y-11 and FR Y-11S
General Instructions March 2015

The nonbank subsidiaries’ ﬁnancial records shall be
maintained in such a manner and scope so as to ensure
that the reports can be prepared and ﬁled in accordance
with these instructions and reﬂect a fair presentation of
the subsidiaries’ ﬁnancial condition and results of operations. Questions and requests for interpretations of matters appearing in any part of these instructions should be
GEN-3

DRAFT
General Instructions

addressed to the Federal Reserve Bank in the district
where the reports are submitted.
Report all ﬁnancial items in thousands of U.S. dollars.
Assets or liabilities payable in other currencies should be
converted into dollars at the exchange rates prevailing
on the report date, except where required otherwise by
Generally Accepted Accounting Principles (GAAP).
The preferred method for reporting purchases and sales
of assets is as of the trade date. However, settlement date
accounting is acceptable if the reported amounts are not
materially different.

Applicability of Generally Accepted
Accounting Principles
It should be noted that the presentation by subsidiaries
of assets, liabilities, and stockholders’ equity and the
recognition of income and expenses should be reported in
accordance with generally accepted accounting principles (GAAP). Subsidiaries are required to report certain
other accounts or types of transactions on schedules to
the balance sheet and income statement. In addition,
these instructions designate where a particular asset or
liability should be reported.
All ownership interests in the subsidiary have an interest
in the aggregate amounts of a subsidiary’s reported
earnings, retained earnings, and net assets (whether held
by its parent organization or by other owners) and should
be reported as equity capital in the ﬁnancial statements.
There may be areas in which a reporting subsidiary
wishes more technical detail on the application of
accounting standards and procedures to the requirements
of these instructions. Such information may often be
found in the appropriate entries in the Glossary section of
the FR Y-9C instructions or, in more detail, in the FASB
Accounting Standards Codiﬁcation. For purposes of these
instructions, the FASB Accounting Standards Codiﬁcation is referred to as ‘‘ASC.’’ Selected sections of the
ASC are referenced in the instructions where appropriate.
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 institution’s interpretation, the Federal Reserve may require the reporter to
reﬂect the event(s) or transaction(s) in its FR Y-11/Y-11S
reports in accordance with the Federal Reserve’s interpretation and to amend previously submitted reports.
GEN-4

Page 1
The holding company must submit a page 1 for each
ﬁnancial statement. If the holding company elects to ﬁle
multiple ﬁnancial statements under one signature, the
holding company must submit one signed page 1 per type
of report, the FR Y-11 quarterly, the FR Y-11 annual or
the FR Y-11S. Page 1 of the report must include the legal
name of the holding company ﬁling the FR Y-11/FR
Y-11S and the mailing address. The name, telephone
number, and e-mail address of a contact at the holding
company to whom questions about the report(s) may be
directed must be indicated.

Signatures
The FR Y-11/FR Y-11S must be signed as indicated on
page 1 by a duly authorized officer of the holding
company. When the top-tier holding company is domiciled outside the United States, the holding company may
authorize an officer of the nonbank subsidiary to sign the
report. By signing page 1 of this report, the authorized
officer acknowledges that any knowing and willful misrepresentation or omission of a material fact on any
reports included under this signature constitutes fraud in
the inducement and may subject the officer to legal
sanctions provided by 18 USC 1001 and 1007.

Number of Reports Attested to Under This
Signature
For all reports submitted under the officer’s signature, the
holding company must indicate on page 1 the total
number of reports for which the officer attested.

December Only Reporting
For the December FR Y-11 report, the holding company
must indicate on page 1 whether the submission is for
quarterly or annual ﬁlers.

Detailed Listing of Subsidiaries
The holding company must complete a separate page(s)
containing the detailed listing of subsidiaries for each
page 1. For submission of multiple ﬁnancial statements
under the officer’s signature, the holding company must
complete a separate page(s) containing the detailed listing of subsidiaries for each type of report. The holding
company must provide on the page(s) containing the
FR Y-11 and FR Y-11S
General Instructions December 2013

DRAFT
General Instructions

detailed listing of subsidiaries the legal name, address
and subsidiary ID for all reports attested to under the
officer’s signature as indicated on page 1. When specifying the name(s) of the nonbank subsidiaries, use the legal
name of the subsidiaries as they appear on the papers of
incorporation or formation documents. The legal name
must be the same name that is speciﬁed on the Report of
Changes in Organizational Structure (FR Y-10). The
page(s) containing the detailed listing of subsidiaries
should be retained at the holding company for their
records and should not be submitted to the Reserve
Bank.

Submission of Reports
The reports are to be submitted for each report date on
the report forms provided by the Federal Reserve Bank.
No caption on the report form shall be changed in any
way. No item is to be left blank. An entry must be made
for each item, i.e., an amount, a zero, or an ‘‘N/A.’’
All items will not be applicable to each nonbank subsidiary required to ﬁle the report. An ‘‘N/A’’ should be
entered if the nonbank subsidiary cannot be involved in a
transaction because of the nature of the organization. A
zero should be entered whenever a nonbank subsidiary
can participate in an activity, but may not, on the report
date, have any outstanding balances.

Where to Submit the Reports
For paper ﬁlers of report form. The original report and
the number of copies speciﬁed by the Reserve Bank
should be submitted to the Reserve Bank where the
holding company’s FR Y-9C or FR Y-9SP are submitted.
All reports shall be made out clearly and legibly by
typewriter or in ink. Reports completed in pencil will not
be accepted. Holding companies may submit computer
printouts in a format identical to that of the report form,
including all item and column captions and other identifying numbers.
Holding companies must maintain in their ﬁles a copy of
the manually signed page 1 of the Reserve Bank-supplied
forms received for the report date, attached to the page(s)
containing the detailed listing of subsidiaries, and a print
out of the data submitted.
Electronic submission of report form. Any holding company interested in submitting the FR Y-11/FR Y-11S
electronically should contact the Federal Reserve Bank in
FR Y-11 and FR Y-11S
General Instructions December 2013

the district where the holding company’s FR Y-9C or
FR Y-9SP are submitted.
Holding companies choosing to submit these reports
electronically must maintain in their ﬁles the original
manually signed page 1 of the Reserve Bank-supplied
forms received for the report date, attached to the page(s)
containing the detailed listing of subsidiaries, and a
printout of the data submitted.

Submission Date
A holding company must ﬁle this report for its nonbank
subsidiaries no later than 60 calendar days after the report
date. The ﬁling of a completed report will be considered
timely, regardless of when the reports are received by the
appropriate Federal Reserve Bank, if these reports are
mailed ﬁrst class and postmarked no later than the third
calendar day preceding the submission deadline. In the
absence of a postmark, a company whose completed
FR Y-11/FR Y-11S is received late may be called upon
to provide proof of timely mailing.
A “Certiﬁcate of Mailing” (U.S. Postal Service form
3817) may be used to provide such proof. If an overnight
delivery service is used, entry of the completed original
reports into the delivery system on the day before the
submission deadline will constitute timely submission. In
addition, the hand delivery of the completed original
reports on or before the submission deadline to the
location to which the reports would otherwise be mailed
is an acceptable alternative to mailing such reports.
Companies that are unable to obtain the required officers’
signatures on their completed original reports in sufficient time to ﬁle these reports so that they are received by
the submission deadline may contact the Federal Reserve
Bank to which they mail their original reports to arrange
for the timely submission of their report data and the
subsequent ﬁling of their signed reports.
If the submission deadline falls on a weekend or holiday,
the report must be received by 5:00 P.M. on the ﬁrst
business day after the Saturday, Sunday, or holiday.
Any report received after 5:00 P.M. on the ﬁrst business
day after the Saturday, Sunday, or holiday deadline will
be considered late unless it has been postmarked three
calendar days prior to the original Saturday, Sunday, or
holiday submission deadline (original deadline), or the
institution has a record of sending the report by overnight
service one day prior to the original deadline.
GEN-5

DRAFT
General Instructions

NOTE: A holding company must submit all of its
required nonbank subsidiary reports on or before the
submission deadline to be considered timely.

Monitoring of Regulatory Reports
Federal Reserve Banks will monitor the ﬁling of all
regulatory reports to ensure that they are ﬁled in a timely
manner and are accurate and not misleading. Many
reporting errors can be screened through the use of
computer validity edit checks which are detailed in the
Checklist accompanying the reporting instructions.
Reporting deadlines are detailed in the Submission Date
section of these general instructions. Additional information on the monitoring procedures are available from the
Federal Reserve Banks.

Conﬁdentiality
These reports are available to the public upon request on
an individual basis. However, a reporting holding company may request conﬁdential treatment for one or more
of the nonbank subsidiaries for which it submits the
ﬁnancial statements for U.S. nonbank subsidiaries of U.S.
holding company if it is of the opinion that disclosure of
certain commercial or ﬁnancial information in the report
would likely result in substantial harm to its (or its
subsidiaries’) competitive position or that disclosure of
the submitted personal information would result in
unwarranted invasion of personal privacy.
A request for conﬁdential treatment must be submitted in
writing concurrently with the submission of the report.
The request must discuss in writing the justiﬁcation for
which conﬁdentiality is requested, demonstrating the
speciﬁc nature of the harm that would result from public
release of the information; merely stating that competitive harm would result or that information is personal is
not sufficient.
INFORMATION FOR WHICH CONFIDENTIAL
TREATMENT IS REQUESTED SHOULD BE
REPORTED SEPARATELY BOUND WITH A SEPARATE FR Y-11/FR Y-11S PAGE 1 LABELED ‘‘CONFIDENTIAL.’’ THIS INFORMATION SHOULD BE
SPECIFICALLY
IDENTIFIED
AS
BEING
CONFIDENTIAL.
Information for which conﬁdential information is
requested may subsequently be released by the Federal
Reserve System if the Board of Governors determines
GEN-6

that the disclosure of such information is in the public
interest.
The Federal Reserve will determine whether information
submitted with a request for conﬁdential treatment will
be so treated, and will advise the holding company
through the appropriate Reserve Bank of any decision to
make available to the public any of the information.

Amended Reports
The Federal Reserve may require the ﬁling of amended
Financial Statements of U.S. Nonbank Subsidiaries of
U.S. 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 affecting reports previously submitted to the Federal Reserve.
In the event that certain of the required data are not
available, respondents should contact the appropriate
Reserve Bank for information on submitting revised
reports.
For amended reports, the holding company must submit a
newly signed page 1 and separate ﬁnancial statements for
each subsidiary that is amending its data. The page(s)
containing the detailed listing of subsidiaries must be
completed, attached to page 1 and a printout of the data
submitted and placed in the holding company’s ﬁles. The
page(s) containing the detailed listing of subsidiaries
should not be submitted to the Reserve Bank.

Deﬁnitions
Respondents should refer to the Glossary of the Instructions for the Consolidated Financial Statements for Holding Companies (FR Y-9C) for information concerning
general deﬁnitions.

indirectly

For purposes of this report, related organizations include
(1) any organization that directly or indirectly controls
the reporting nonbank subsidiary, (2) any organization
that is controlled directly or indirectly by the reporting
nonbank subsidiary, or (3) any organization that is controlled directly or indirectly by any holding company that
controls the reporting subsidiary (i.e., if more than one
holding company directly or indirectly controls the
reporting nonbank subsidiary, then all organizations
directly or indrectly controlled by each holding company
is considered related regardless of whom submits this
FR Y-11 and FR Y-11S
General Instructions December 2013

March 2018

DRAFT
General Instructions

report). In addition, for purposes of this report related
organizations include all associated companies.
Nonrelated organizations include all organizations that
do not meet the deﬁnition of ‘‘related organizations.’’
Nonrelated organizations include all organizations outside of the holding company structure and refer to third
party entities.
All references in the line item instructions to the ‘‘reporting holding company’’ refer to the subsidiary’s top-tier
holding company.
For purposes of this report, all references to ‘‘bank(s)’’
are inclusive of ‘‘savings association(s)’’ unless otherwise noted.

Negative Entries
Negative entries are generally not appropriate on the
FR Y-11/FR Y-11S reports and should not be reported
unless the line item instructions allow it. Hence, assets
with credit balances should be reported in liability items
and liabilities with debit balances should be reported in
asset items, as appropriate, and in accordance with these
instructions.
For items where negative entries are allowed, paper ﬁlers
should enclose negative amounts in parentheses or report
with a minus (-) sign. Electronic ﬁlers should report
negative amounts with a minus (-) sign.

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

FR Y-11 and FR Y-11S
General Instructions December 2013

The Federal Reserve System reserves the right to require
additional information from nonbank subsidiaries if the
FR Y-11/FR Y-11S report is not sufficient to appraise the
ﬁnancial soundness of the nonbank subsidiary or to
determine its compliance with applicable laws and regulations.

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DRAFT
General Instructions

General Criteria Chart for the FR Y-11/FR Y-11S
See General Instructions for more detail.
Quarterly Filers
Detailed Report
(FR Y-11)

Annual Filers
Detailed Report
(FR Y-11)

Annual Filers
Abbreviated Report
(FR Y-11S)

Exemptions
No report required

Parent holding company
has total consolidated assets
of $500 million or more as
of June 30 of the preceding
year or ﬁles the FR Y-9C to
meet supervisory needs and
any one of the following:
(1) Nonbank’s total assets
are greater than or
equal to $1 billion
(2) Nonbank’s off-balancesheet activities are
greater than or equal to
$5 billion
(3) Nonbank’s equity capital is greater than or
equal to 5% of top-tier
consolidated equity
capital or
(4) Nonbank’s operating
revenue is greater than
or equal to 5% of toptier consolidated operating revenue

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

Nonbank does not meet any
of the FR Y-11 ﬁling criteria and its total assets are
greater than or equal to
$250 million but less than
$500 million

Nonbank does not meet any
of the FR Y-11S criteria
and
(1) Nonbank’s total assets
are less than $250 million or
(2) Speciﬁc exemption (see
exemption list in
General Instructions)

GEN-8

FR Y-11 and FR Y-11S
General Instructions March 2015

DRAFT
LINE ITEM INSTRUCTIONS FOR

Income Statement
Schedule IS

General Instructions
Report all income and expense of the subsidiary for the
calendar year-to-date. Include adjustments of accruals
and other accounting estimates made shortly after the end
of a reporting period that relate to the income and
expense of the reporting period. A subsidiary that began
operating during the reporting period should report all
income earned and expense incurred since it commenced
operations and all pre-opening income earned and expenses incurred from inception until that date.
Line Item 1

Interest income.

Report in the appropriate subitem all interest, fees and
similar income received by the subsidiary from nonrelated organizations (associated with assets reported in
Lines 1 through 7 on Schedule BS) in item 1(a) and on
balances due from related organizations in item 1(b).
Include income resulting from interest earned on loans
and leases (including related fees); income on balances
due from depository institutions; interest and dividends
on securities; interest from assets held in trading accounts; interest on federal funds sold and securities
purchased under agreements to resell; and any other
interest income received by the subsidiary. When yield
related fees are collected in connection with a loan
syndication or participation and passed through to another lender, report only the subsidiary’s proportional
share of such fees.

Deduct interest rebated to customers on loans paid before
maturity from gross interest earned on loans; do not
report as an expense. Exclude from this item:
(1) fees that are not yield related such as fees for
servicing real estate mortgage or other loans which are
not assets of the subsidiary (report in item 5(a)(6));
(2) net gains or losses from the sale of assets (report in
item 5 or 7, as appropriate);
FR Y-11
Income Statement

March 2008

March 2018

(3) charges to merchants for handling credit card or
charge sales when the subsidiary does not carry the
related loan accounts on their books (report in item 5
below); and
(4) reimbursements for out-of-pocket expenditures made
by the subsidiary for the account of its customers. If
the subsidiary’s expense accounts were charged with
the amount of such expenditures, the reimbursements
should be credited to the same expense accounts.
Line Item 1(a) Interest and fee income from
nonrelated organizations.
Report all interest, fees, and similar income from nonrelated organizations.
Line Item 1(b) Interest and fee income from
related organizations.
Report all interest, fees, and similar income from related
organizations. Exclude any noninterest income and
income from undistributed earnings of related organizations (report in item 5(b)). Include dividends declared or
paid by subsidiaries.
Line Item 1(c)

Total interest income.

Report the sum of items 1(a) and 1(b).
Line Item 2

Interest expense.

Report in the appropriate subitem the total amount of
interest expense of the subsidiary pertaining to nonrelated organizations in item 2(a) and pertaining to related
organizations in item 2(b). Include expenses on deposits,
on federal funds purchased and securities sold under
agreements to repurchase, on short- and long-term borrowings, on subordinated notes and debentures, on mandatory securities, on mortgage indebtedness and obligations under capitalized leases, and all other interest
expense.
IS-1

DRAFT
Schedule IS

Line Item 2(a) Interest expense pertaining to
nonrelated organizations.
Report all interest expense pertaining to nonrelated organizations.

in item 5(b). Also, a subsidiary may include as other
noninterest income in item 5(a)(7) or 5(b) below net
gains (losses) from the sale of loans and certain other
assets as long as the subsidiary reports such transactions
on a consistent basis.

Line Item 2(b) Interest expense pertaining to
related organizations.

Line Item 5(a)

Report all interest expense pertaining to related organizations.

Report all income earned from nonrelated organizations
in the appropriate item.

Line Item 2(c)

Line Item 5(a)(1)

Total interest expense.

Report the sum of items 2(a) and 2(b).
Line Item 3

Net interest income.

Report the difference between item 1(c), ‘‘Total interest
income,’’ and item 2(c), ‘‘Total interest expense.’’ If this
amount is negative, paper ﬁlers should enclose it in
parentheses or report with a minus (-) sign. Electronic
ﬁlers should report negative amounts with a minus (-)
sign.
Line Item 4

Provision for loan and lease losses.

Report the amount needed to make the allowance for loan
and lease losses, as reported in Schedule BS, item 3(b),
adequate to absorb expected loan and lease losses, based
upon management’s evaluation of the subsidiary’s current loan and lease exposures. The amount reported must
equal Schedule IS-B, item 4, ‘‘Provision for loan and
lease losses.’’
Exclude provision for credit losses on off-balance-sheet
credit exposures and provision for allocated transfer risk,
both of which should be reported in item 7, ‘‘Noninterest
expense.’’ The amount reported here may differ from the
bad debt expense deduction taken for federal income tax
purposes.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5

Noninterest income.

Report in the appropriate subitem all other income not
properly reported in item 1(c), ‘‘Total interest income’’
that is derived from activities in which the subsidiary is
engaged. Report noninterest income from nonrelated
organizations in item 5(a) and from related organizations
IS-2

From nonrelated organizations.

Income from ﬁduciary activities.

Report gross income from services rendered by the trust
department of the subsidiary or the subsidiary acting in
any ﬁduciary capacity. Include commissions and fees on
the sale of annuities by these entities that are executed in
a ﬁduciary capacity. Report ‘‘N/A’’ if the subsidiary has
no trust departments or renders no services in any
ﬁduciary capacity.
Line Item 5(a)(2)
accounts.

Service charges on deposit

Report the amounts charged depositors:
(1) Who maintain accounts with the subsidiary or who
fail to maintain speciﬁed minimum deposit balances;
(2) Based on the number of checks drawn on and
deposits made in deposit accounts;
(3) For checks drawn on ‘‘no minimum-balance’’
deposit accounts;
(4) For withdrawals from nontransaction deposit
accounts;
(5) For accounts which have remained inactive for
extended periods of time or which have become
dormant;
(6) For deposits to or withdrawals from deposit accounts
through the use of automated teller machines or
remote service units;
(7) For the processing of checks drawn against insufficient funds. Exclude subsequent charges levied
against overdrawn accounts based on the length of
time the account has been overdrawn and report the
interest as interest and fee income in line 1 above;
(8) For issuing stop payment orders;
Schedule IS

FR Y-11
March 2010

DRAFT
Schedule IS
discontinued operations
and
(9) For certifying checks; and
(10) For accumulation or disbursement of funds deposited to IRA or Keogh Plan accounts when not
handled by the trust department of the subsidiary. If
the account is handled by the subsidiary’s trust
department, include the charges in line 5(a)(1)
above.
Line Item 5(a)(3)

Trading revenue.

Report the net gain or loss from trading cash instruments
and derivative contracts (including commodity contracts)
that has been recognized during the calendar year-todate. If this amount is negative, paper ﬁlers should
enclose it in parentheses or report with a minus (-) sign.
Electronic ﬁlers should report negative amounts with a
minus (-) sign.
Include as trading revenue:
(1) Revaluation adjustments to the carrying value of
assets and liabilities reportable in Schedule BS,
item 4, ‘‘Trading assets,’’ and Schedule BS, item 11,
‘‘Trading liabilities,’’ resulting from the periodic
marking to market of such instruments;
(2) Revaluation of adjustments from the periodic marking to market of interest rate, foreign exchange,
equity derivative, commodity and other contracts
held for trading; and
(3) Realized gains and losses and other income and
expenses resulting from the sale and purchase of all
assets and liabilities held in the trading account.
Exclude trading revenue from transactions with related
organizations. Report such revenue in item 5(b).
Line Item 5(a)(4) Investment banking, advisory,
brokerage, and underwriting fees and commissions.
Report fees and commissions from investment advisory
and management services, merger and acquisition services, and other related consulting fees. Include fees and
commissions from securities brokerage activities, from
the sale and servicing of mutual funds, and from the
purchase and sale of securities and money market instruments where the subsidiary is acting as agent for other
subsidiaries or customers (if these fees and commissions
are not included in item 5(a)(1), ‘‘Income from ﬁduciary
activities,’’ or item 5(a)(3), ‘‘Trading revenue’’).
FR Y-11
Schedule IS

December 2012

Also include the subsidiary’s proportionate share of the
income or loss before extraordinary items and other
adjustments from its investments in corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the subsidiary
exercises signiﬁcant inﬂuence that are principally engaged
in investment banking, advisory, brokerage, or securities
underwriting activities.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
discontinued
operations

Line Item 5(a)(5)

Venture capital revenue.

Report as venture capital revenue market value adjustments, interest, dividends, gains, and losses (including
impairment losses) on venture capital investments (loans
and securities). Include any fee income from venture
capital activities that is not reported in one of the
preceding income items. Also include the subsidiary’s
proportionate share of the income or loss before extraordinary items and other adjustments from its investments
in corporate joint ventures, unincorporated joint ventures,
general partnerships, and limited partnerships over which
the subsidiary exercises signiﬁcant inﬂuence that are
principally engaged in venture capital activities.
In general, venture capital activities involve the providing of funds, whether in the form of loans or equity, and
technical and management assistance, when needed and
requested, to start-up or high-risk companies specializing
in new technologies, ideas, products, or processes. The
primary objective of these investments is capital growth.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(6)

Net servicing fees.

Report income from servicing real estate mortgages,
credit cards, and other ﬁnancial assets held by others.
Report any premiums received in lieu of regular servicing fees on such loans only as earned over the life of the
loans. Subsidiaries should report servicing income net of
the related servicing assets’ amortization expense. Include
impairments recognized on servicing assets. For further
IS-3

March 2018

DRAFT
Schedule IS

discontinued operations

information on servicing, see the FR Y-9C Glossary
entry for ‘‘servicing assets and liabilities.’’
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(7)

Net securitization income.

Report net gains (losses) on assets sold in securitization
transactions, i.e., net of transaction costs. Include fees
(other than servicing fees) earned from the subsidiary’s
securitization transactions and unrealized losses (and
recoveries of unrealized losses) on loans and leases held
for sale in securitization transactions. Exclude income
from servicing securitized assets (report in item 5(a)(6),
above) and from seller’s interests and residual interests
retained by the subsidiary (report in the appropriate
subitem of item 1, ‘‘Interest income’’).
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
discontinued operations

Line Item 5(a)(8)

Insurance commissions and fees.

Report income from insurance activities (includes premiums and supplemental contracts); service charges, commissions, and fees from the sale of insurance; commissions on reinsurance; and other insurance related income.
Also include the subsidiary’s proportionate share of the
income or loss before extraordinary items and other
adjustments from its investments in corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the subsidiary
exercises signiﬁcant inﬂuence that are principally engaged
in insurance underwriting, reinsurance, or insurance sales
activities. Exclude commissions and fees on the sale of
annuities and report in item 5(a)(9).
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(9)
annuity sales.

Fees and commissions from

Report fees and commissions from sales of annuities
(ﬁxed, variable, and other) by the nonbank subsidiary and
fees earned from customer referrals for annuities to
IS-4

insurance companies and insurance agencies external to
the nonbank subsidiary. Also include management fees
earned from annuities. However, exclude fees and commissions from sales of annuities by the trust department
of the subsidiary or the subsidiary acting in any ﬁduciary
capacity reported in item 5(a)(1), ‘‘Income from ﬁduciary
activities.’’
Also include the subsidiary’s proportionate share of the
income or loss before extraordinary items and other
adjustments from its investments in corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the subsidiary
exercises signiﬁcant inﬂuence that are principally engaged
in annuity product underwriting or sales activities.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5(a)(10)

Other noninterest income.

Report all other noninterest income derived from nonrelated organizations that is not reported above. If this
amount is negative, paper ﬁlers should enclose it in
parentheses or report with a minus (-) sign. Electronic
ﬁlers should report negative amounts with a minus (-)
sign.
Line Item 5(b)

From related organizations.

Report all noninterest income derived from related organizations. Include in this item trading revenue from
transactions with related organizations. Exclude the parent’s equity in undistributed income of subsidiaries from
this item and report in item 11.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5(c)

Total noninterest income.

Report the sum of items 5(a)(1) through 5(a)(10) and
5(b). If this amount is negative, paper ﬁlers should
enclose it in parentheses or report with a minus (-) sign.
Electronic ﬁlers should report negative amounts with a
minus (-) sign.
Schedule IS

FR Y-11
March 2010

March 2018

DRAFT
Schedule IS

Line Item 6 Realized gains (losses) on securities
not held in trading accounts.
Report the net gain or loss realized during the calendar
year-to-date from the sale, exchange, redemption, or
retirement of all securities not held in trading accounts.
The realized gain or loss on the security is the difference
between the sales price (excluding interest at the coupon
rate accrued since the last interest payment date, if any)
and the amortized cost. Also include in this item the
write-downs of the cost basis of individual securities for
other-than-temporary impairments. If this amount is
negative, paper ﬁlers should enclose it in parentheses or
report with a minus (-) sign. Electronic ﬁlers should
report negative amounts with a minus (-) sign. Do not
adjust for applicable income taxes (income taxes applicable to gains (losses) on securities are to be included in the
applicable income taxes reported in item 9 below).
Exclude:
(1) the change in net unrealized holding gains (losses) on
available-for-sale securities during the calendar year
(report in Schedule IS-A, item 5),
(2) realized gains (losses) on trading securities (report in
Schedule IS, item 5(a)(3)), ‘‘Trading revenue,’’ and
(3) net gains (losses) from the sale of detached securities
coupons and the sale of ex-coupon securities, and
report in item 7, ‘‘Noninterest expense,’’ or
item 5(a)(10), ‘‘Other noninterest income,’’ as
appropriate.
Line Item 7

Noninterest expense.

Report in the appropriate subitem all other expense not
properly reported in item 2(c), ‘‘Total interest expense’’
that is incurred from activities in which the subsidiary
is engaged. Report noninterest expense pertaining to
nonrelated organizations in item 7(a) and pertaining to
the organization in item 7(b). Also, a subsidiary may
include as other noninterest expense in item 7(a) or 7(b)
below net losses (gains) from the sale of loans and certain
other assets as long as the subsidiary reports such transactions on a consistent basis.
Line Item 7(a)
organizations.

Pertaining to nonrelated

Report the amount of noninterest expense of the subsidiary pertaining to activities with nonrelated organizations
(i.e., third-party transactions). If this amount is negative,
FR Y-11
Schedule IS

March 2010

paper ﬁlers should enclose it in parentheses or report with
a minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Report salaries and beneﬁts of all officers and employees
of the subsidiary including guards and contracted guards,
temporary office help, dining room and cafeteria employees, and building department officers and employees
(including maintenance personnel). Include gross salaries, wages, and other compensation; contributions to
retirement plan, pension fund and proﬁt-sharing plan;
employee stock ownership plan, employee stock purchase plan, and employee savings plan; social security
and other taxes paid by the subsidiary; health and life
insurance premiums; relocation and tuition programs;
and the cost of all other fringe beneﬁts for officers and
employees.
Report all noninterest expenses related to the use of
premises, equipment, furniture, and ﬁxtures, net of rental
income, that are reportable in Schedule BS, item 5,
‘‘Premises and ﬁxed assets.’’ If this net amount is a credit
balance, enclose it in parentheses.
Deduct rental income from gross premises and ﬁxed asset
expense. Rental income includes all rentals charged for
the use of buildings not incident to their use by the
reporting subsidiary, including rentals by regular tenants
of the subsidiary, income received from short-term rentals of other facilities of the subsidiary, and income from
sub-leases. Also deduct income from assets that indirectly represent premises, equipment, furniture, or ﬁxtures reportable in Schedule BS, item 5, ‘‘Premises and
ﬁxed assets.’’ Include normal and recurring depreciation
and amortization charges against assets; all operating
lease payments made by the subsidiary on premises and
equipment; cost of ordinary repairs to premises (including leasehold improvements), equipment, furniture, and
ﬁxtures; cost of service or maintenance contracts for
equipment, furniture, and ﬁxtures; insurance expense
related to the use of premises, equipment, furniture, and
ﬁxtures; all property tax and other tax expense related to
premises (including leasehold improvements), equipment, furniture, and ﬁxtures; cost of heat, electricity,
water, and other utilities connected with the use of
premises and ﬁxed assets; cost of janitorial supplies and
outside janitorial services; and services and fuel, maintenance, and other expenses related to the use of the
subsidiary-owned automobiles, airplanes, and other vehicles for the subsidiary’s business.
IS-5

DRAFT
Schedule IS
Report the results of discontinued operations, if any, net of applicable income taxes, as
determined in accordance with the provisions of ASC Subtopic 205-20, Presentation of
Financial Statements – Discontinued Operations (formerly FASB Statement No. 144,
“Accounting for the Impairment of Long-Lived Assets”). If the amount reported in this item is a
net loss, report it with a minus (-) sign.

Include fees paid to directors and advisory directors for
attendance at board of directors or committee meetings;
premiums on ﬁdelity insurance, directors’ and officers’
liability insurance, and life insurance policies for which
the subsidiary is the beneﬁciary; federal deposit insurance premium; Comptroller of the Currency assessment
expense; legal fees and other direct costs incurred in
connection with foreclosures; and advertising, promotional, public relations, and business development
expenses; data processing cost; goodwill impairment
losses; amortization expenses of and impairment losses
for other intangible assets; and all other noninterest
expenses pertaining to nonrelated organizations.
Also report any provision for credit losses related to
off-balance-sheet credit exposures, based upon management’s evaluation of the subsidiary’s current off-balancesheet credit exposures.
Line item 7(b)

Pertaining to related organizations.

Report all expenses involving related organizations that
cannot properly be reported in Schedule IS, item 2(b),
‘‘Interest expense pertaining to related organizations.’’ If
this amount is negative, paper ﬁlers should enclose it in
parentheses or report with a minus (-) sign. Electronic
ﬁlers should report negative amounts with a minus (-)
sign.
Line Item 7(c)

Total noninterest expense.

Report the sum of items 7(a) and 7(b). If this amount is
negative, paper ﬁlers should enclose it in parentheses or
report with a minus (-) sign. Electronic ﬁlers should
report negative amounts with a minus (-) sign.
Line Item 8 Income (loss) before extraordinary
items and other adjustments.
Report the sum of items 3, 5(c) and 6, minus items 4 and
7(c). If this amount is negative, paper ﬁlers should
enclose it in parentheses or report with a minus (-) sign.
Electronic ﬁlers should report negative amounts with a
minus (-) sign.
Line Item 9
(estimated).

Applicable income taxes (beneﬁts)

Report the total estimated federal, state and local, and
foreign income tax expense applicable to item 8, ‘‘Income
(loss) before extraordinary items and other adjustments,’’
including the tax effects of gains (losses) on securities not
IS-6
applicable income taxes
and discontinued
operations

applicable income taxes and
discontinued operations

Also include the tax benefit of an operating loss carryforward or
carryback for which the source of the income or loss in the current
year is reported in IS, item 8 "Income(loss) before applicable income
taxes and discontinued operations."

held in trading accounts (i.e., available-for-sale securities
and held-to-maturity securities). Include both the current
and deferred portions of these income taxes. If this
amount is negative (i.e., the amount is a tax beneﬁt rather
than a tax expense), paper ﬁlers should enclose the
amount in parentheses or report with a minus (-) sign.
Electronic ﬁlers should report negative amounts with a
minus (-) sign.
Include as applicable income taxes all taxes based on a
net amount of taxable revenue less deductible expenses.
Exclude the estimated income taxes applicable to foreign
currency translation adjustments included in Schedule IS-A, item 5. Exclude from applicable income taxes
all taxes based on gross revenues or gross receipts.
Line Item 10 Extraordinary items, net of
applicable income taxes.
Discontinued operations
Report the total of extraordinary items and other adjustments, net of income taxes. Include the material effects of
any extraordinary items and the cumulative effect of all
changes in accounting principles except those required to
be reported as a change in equity capital in accordance
with GAAP.
Include:
(1) Realized tax beneﬁts of operating loss carryforwards
(other than realized loss carryforward beneﬁts of
purchased subsidiaries which should be treated as an
adjustment of purchase price);
(2) 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 or
Disposal of Long-Lived Assets);
(3) Material aggregate gains on troubled debt restructuring of the subsidiary’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); and
(4) The material effects on any other events or transactions that are both unusual in nature and infrequent in
their occurrence. To be unusual in nature, the underlying event or transaction should be abnormal and
signiﬁcantly different from the ordinary and typical
activities of the subsidiary. An event or transaction
Schedule IS

FR Y-11
September 2011

March 2018

DRAFT
Schedule IS

not reasonably expected to recur in the foreseeable
future is considered to occur infrequently. Exclude
net gains or losses on the sale or other disposal of the
subsidiary’s premises and ﬁxed assets, other real
estate owned, coins, art and other similar assets, as
well as any branch offices; report these gains or
losses in Schedule IS, Items 5(a)(10) or 7, respectively.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 11 Equity in undistributed income (loss)
of subsidiary(s).
Report the amount of the parent subsidiary’s proportionate interest in the subsidiary’s(s’) net income (loss) less
any dividends declared by the subsidiary(s) for the
calendar year-to-date. Report dividends in item 1(b).
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 12

Net income (loss).

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

Memoranda
Memorandum item 1 is to be completed by nonbank
subsidiaries that are required to complete Schedule
BS-A, Memoranda items 1(b) and 1(c).
Line Item 1 Noncash income from negative
amortization on closed-end loans secured by 1–4
family residential properties.
Report the amount of noncash income from negative
amortization on closed-end loans secured by 1-4 family
residential properties (i.e., interest income accrued and
uncollected that has been added to principal) included in
interest and fee income on loans from nonrelated organizations (Schedule IS, item 1(a)).
FRY-11
ScheduleIS

September2011

March 2018

Negative amortization refers to a method in which a loan
is structured so that the borrower’s minimum monthly (or
other periodic) payment is contractually permitted to be
less than the full amount of interest owed to the lender,
with the unpaid interest added to the loan’s principal
balance. The contractual terms of the loan provide that if
the borrower allows the principal balance to rise to a
pre-speciﬁed amount or maximum cap, the loan payments are then recast to a fully amortizing schedule.
Negative amortization features may be applied to either
adjustable rate mortgages or ﬁxed rate mortgages, the
latter commonly referred to as graduated payment mortgages (GPMs).
Memorandum item 2 is to be completed by nonbank
subsidiaries that have elected to account for ﬁnancial
instruments or servicing assets and liabilities at fair
value under a fair value option.
Memorandum item 2 is to be completed by subsidiaries
that have adopted ASC Topic 820, Fair Value Measurements and Disclosures (formerly FASB Statement No.
157, Fair Value Measurements), and have elected to
report certain assets and liabilities at fair value with
changes in fair value recognized in earnings in accordance with U.S. generally accepted accounting principles
(GAAP) (i.e., ASC Subtopic 825-10, Financial Instruments – Overall (formerly FASB Statement No. 159, The
Fair Value Option for Financial Assets and Financial
Liabilities); ASC Subtopic 815-15, Derivatives and Hedging – Embedded Derivatives (formerly FASB Statement
No. 155, Accounting for Certain Hybrid Financial Instruments); and ASC Subtopic 860-50, Transfers and Servicing – Servicing Assets and Liabilities (formerly FASB
Statement No. 156, Accounting for Servicing of Financial Assets)). This election is generally referred to as the
fair value option.
If the subsidiary has elected to apply the fair value option
to interest-bearing ﬁnancial assets and liabilities, it should
report the interest income on these ﬁnancial assets
(except any that are in nonaccrual status) and the interest
expense on these ﬁnancial liabilities for the year-to-date
in the appropriate interest income and interest expense
items on Schedule IS, not as part of the reported change
in fair value of these assets and liabilities for the year-todate. The subsidiary should measure the interest income
or interest expense on a ﬁnancial asset or liability to
which the fair value option has been applied using either
the contractual interest rate on the asset or liability or the
IS-7

DRAFT
Schedule IS

effective yield method based on the amount at which the
asset or liability was ﬁrst recognized on the balance
sheet. Although the use of the contractual interest rate is
an acceptable method under GAAP, when a ﬁnancial
asset or liability has a signiﬁcant premium or discount
upon initial recognition, the measurement of interest
income or interest expense under the effective yield
method more accurately portrays the economic substance
of the transaction. In addition, in some cases, GAAP
requires a particular method of interest income recognition when the fair value option is elected. For example,
when the fair value option has been applied to a beneﬁcial interest in securitized ﬁnancial assets within the
scope of ASC Subtopic 325-40, Investments-Other –
Beneﬁcial Interests in Securitized Financial Assets (formerly Emerging Issues Task Force Issue No. 99-20,
Recognition of Interest Income and Impairment on Purchased and Retained Beneﬁcial Interests in Securitized
Financial Assets), interest income should be measured in
accordance with the consensus in this Subtopic. Similarly, when the fair value option has been applied to a
purchased impaired loan or debt security accounted for
under ASC Subtopic 310-30, Receivables – Loans and
Debt Securities Acquired with Deteriorated Credit Quality (formerly AICPA Statement of Position 03-3, Accounting for Certain Loans or Debt Securities Acquired in a
Transfer), interest income on the loan or debt security
should be measured in accordance with this Subtopic
when accrual of income is appropriate.

IS-8

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

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

Schedule IS

FR Y-11
September 2011

DRAFT
LINE ITEM INSTRUCTIONS FOR

Changes in Equity Capital
Schedule IS-A

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

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

Line Item 2

Net income (loss).

Report the net income (loss) for the calendar year-to-date
as reported on the Income Statement, item 12, ‘‘Net
income (loss).’’
FR Y-11
Changes in Equity Capital

March 2010

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

DRAFT
Schedule IS-A

(a) The net decrease in equity capital which occurs
when cash is distributed in lieu of fractional
shares in a stock dividend; and
(b) The net increase in equity capital when a stockholder who receives a fractional share from a
stock
dividend
purchases
the
additional fraction necessary to make a whole share;
and
(6) Capital-related transactions involving the subsidiary’s Employee Stock Option Plan.
Line Item 4

LESS: Cash dividends declared.

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

Other comprehensive income.

Report the amount of other comprehensive income for
the calendar year-to-date. Other comprehensive income

IS-A-2

includes changes during the calendar year-to-date in: net
unrealized holding gains (losses) on available-for-sale
securities, accumulated net gains (losses) on cash ﬂow
hedges, foreign currency translation adjustments, and
minimum pension liability adjustments. Refer to the
FR Y-9C instructions and ASC Subtopic 220-10, Comprehensive Income – Overall (formerly FASB Statement
No. 130, Reporting Comprehensive Income) for additional information on reporting this item.
Line Item 6

Other adjustments to equity capital.

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

Total equity capital at end of current

Report the sum of items 1, 2, 3, 5, and 6, minus item 4.
This item must equal Schedule BS, Balance Sheet item
18(g), ‘‘Total equity capital.’’

Schedule IS-A

FR Y-11
December 2013

DRAFT
LINE ITEM INSTRUCTIONS FOR

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

General Instructions

Line Item 3

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

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

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

Recoveries.

Include recoveries of amounts previously charged off
against the allowance for possible loan and lease losses.

FR Y-11
Changes in Allowance for Loan and Lease Losses

March 2010

Line Item 4

Less: Charge-offs.

Provision for loan and lease losses.

This item must equal Schedule IS, Item 4, ‘‘Provision for
loan or lease losses.’’ If this amount is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 5

Adjustments.

Include any increase or decrease resulting from foreign
currency translation of the allowance for possible loan
and lease losses into dollars.
If this amount is negative, paper ﬁlers should enclose it in
parentheses or report with a minus (-) sign. Electronic
ﬁlers should report negative amounts with a minus (-)
sign.
Line Item 6

Balance at end of current period.

Enter the total of items 1, 2, 4, and 5, minus item 3. This
item must equal Schedule BS, item 3(b), ‘‘Allowance for
Loan and Lease Losses.’’

IS-B-1

DRAFT
LINE ITEM INSTRUCTIONS FOR

Balance Sheet and
Off-Balance-Sheet Items
Schedule BS

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

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

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

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

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

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

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

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

Cash and due from balances include:

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

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

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

FR Y-11
Balance Sheet March 2013

BS-1

DRAFT
Schedule BS
held for investment
and held for sale,
net of the

held for investment
and held for sale

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

changes in value (appreciation and depreciation) directly
in the income statement as a part of earnings. Exclude all
trading securities from this item and report trading
securities in Schedule BS, item 4, ‘‘Trading assets.’’

Line Item 2

Report the fair value of available-for-sale securities.

Securities.

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

Line Item 2(a)

Held-to-maturity securities.

Report the amortized cost of held-to-maturity securities.
Line Item 2(b)

Available-for-sale securities.

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

Loans and leases, net of unearned

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

Less: Allowance for loan and lease

Report the allowance for loan and lease losses as determined in accordance with generally accepted accounting
principles (GAAP) for the subsidiary. Exclude any allowance for loan and lease losses on loans and leases with
related institutions.
Line Item 3(c) Loan and lease ﬁnancing
receivables, net of unearned income and allowance
for loan and lease losses.
Report the amount derived by subtracting item 3(b) from
item 3(a).
Line Item 4

Trading assets.

Subsidiaries that (a) regularly underwrite or deal in
securities, interest rate contracts, foreign exchange rate
contracts, other commodity and equity derivative contract, other ﬁnancial instruments, and other assets for
resale, (b) acquire or take positions in such items principally for the purpose of selling in the near term or
otherwise with the intent to resell in order to proﬁt from
short-term price movements, or (c) acquire or take positions in such items as an accommodation to customers or
Schedule BS

FR Y-11
September 2011

March 2018

DRAFT
Schedule BS

for other trading purposes shall report in this item the
value of such assets or positions on the report date.
Assets and other ﬁnancial instruments held for trading
shall be valued at fair value.
Assets held in trading accounts include, but are not
limited to:
(1) U.S. Treasury securities;
(2) U.S. government
obligations;

agency

and

corporation

(3) Securities issued by states and political subdivisions in the U.S.;
(4) Securities of all foreign governments and official
institutions;
(5) Equity securities;
(6) Other bonds, notes, and debentures;
(7) Certiﬁcates of deposit;
(8) Commercial paper;
(9) Bankers acceptances; and
(10) Revaluation gains from derivative contracts.
Line Item 5 Premises and ﬁxed assets (including
capitalized leases).
Report the book value, less accumulated depreciation or
amortization, of all premises, equipment, furniture, and
ﬁxtures purchased directly or acquired by means of a
capital lease. Any method of depreciation or amortization
conforming to generally accepted accounting principles
may be used.
Include as premises and ﬁxed assets:
(1) Premises that are actually owned and occupied (or to
be occupied, if under construction) by the subsidiary;
(2) Leasehold improvements, vaults, and ﬁxed machinery and equipment;
(3) Remodeling costs to existing premises;
(4) Real estate acquired and intended to be used for
future expansion;
(5) Parking lots that are used by customers or employees
of the subsidiary;
(6) Furniture, ﬁxtures, and movable equipment of the
subsidiary;
FR Y-11
Schedule BS

September 2011

(7) Automobiles, airplanes, and other vehicles owned by
the subsidiary and used in the conduct of its business;
(8) The amount of capital lease property (with the subsidiary as lessee), premises, furniture, ﬁxtures, and
equipment; and
(9) Stocks and bonds issued by nonmajority-owned corporations whose principal activity is the ownership of
land, buildings, equipment, furniture, or ﬁxtures
occupied or used (or to be occupied or used) by the
subsidiary;
Property formerly but no longer used for subsidiary
activities may be reported in this item as ‘‘Premises and
ﬁxed assets’’ or in item 6, ‘‘Other real estate owned.’’
Exclude from premises and ﬁxed assets:
(1) Original paintings, antiques, and similar valuable
objects (report in item 7, ‘‘All other assets’’);
(2) Favorable leasehold rights (report in Schedule BS-M,
item 5(c), ‘‘All other identiﬁable intangible assets’’);
and
(3) Loans and advances, whether secured or unsecured,
to individuals, partnerships, and nonmajority-owned
corporations for the purpose of purchasing or holding
land, buildings, or ﬁxtures occupied or used (or to be
occupied or used) by the subsidiary (report in item
3(a) ‘‘Loans and lease ﬁnancing receivables, net of
unearned income’’).
Line Item 6

Other real estate owned.

Report the book value (not to exceed the fair value), less
accumulated depreciation, if any, of all real estate other
than premises actually owned by the subsidiary.
Exclude any property necessary for the conduct of banking business (report in item 5 above, ‘‘Premises and ﬁxed
assets’’). Property formerly but no longer used for subsidiary activities may be reported in this item or in item 5
above.
Include as other real estate owned:
(1) Real estate acquired in any manner for debts previously contracted (including, but not limited to, real
estate acquired through foreclosure and real estate
acquired by deed in lieu of foreclosure), even if the
subsidiary has not yet received title to the property;
BS-3

DRAFT
Schedule BS

(2) Real estate collateral underlying a loan when the
subsidiary has obtained physical possession of the
collateral, regardless of whether formal foreclosure
proceedings have been instituted against the borrower;
(3) Foreclosed real estate sold under contract and
accounted for under the deposit method of accounting in accordance with ASC Subtopic 360-20, Property, Plant, and Equipment – Real Estate Sales (formerly FASB Statement No. 66, Accounting for Sales
of Real Estate);

not collected, prepaid expenses, accounts receivable, and
the positive fair value of all derivatives held for purposes
other than trading.
Report net deferred tax assets in this item and net
deferred tax liabilities in item 14, ‘‘Other liabilities.’’
Exclude all balances due from related institutions and
investments in all subsidiaries and associated companies.
Report such transactions in item 9.
Line Item 8

Claims on nonrelated organizations.

(4) Any real estate acquired, directly or indirectly, by the
subsidiary and held for development or other investment purposes;

Enter the sum of items 1, 2, and 3(c) through 7.

(5) Real estate acquisition, development, or construction
(ADC) arrangements that are accounted for as direct
investments in real estate or real estate joint ventures
in accordance with ASC Subtopic 310-10, Receivables – Overall (formerly AICPA Practice Bulletin 1,
Appendix, Exhibit I, ADC Arrangements);

Line Item 9 Balances due from related
institutions, gross.

(6) Real estate acquired and held for investment by the
subsidiary that has been sold under contract and
accounted for under the deposit method in accordance with ASC Subtopic 360-20;
(7) Any other loans secured by real estate and advanced
for real estate acquisition, development, or investment purposes if the reporting subsidiary in substance has virtually the same risks and potential
rewards as an investor in the borrower’s real estate
venture;
(8) Investments in corporate joint ventures, unincorporated joint ventures, and general or limited partnerships that are primarily engaged in the holding of real
estate for development, resale, or other investment
purposes and over which the subsidiary does not
exercise signiﬁcant inﬂuence; and
(9) Property originally acquired for future expansion but
no longer intended to be used for that purpose.
Line Item 7

Exclude all balances due to related institutions and
include in item 16.
Line Item 10

Total assets.

Report the sum of items 8 and 9.

All other assets.

Report all other assets held by the respondent subsidiary
that cannot be properly included in any of the preceding
items. Include investments in nonrelated companies,
customers’ liability on acceptances outstanding, goodwill, and intangible assets. Also report income earned but
BS-4

Report all balances due from the top-tier holding company or banking organization, all balances due from
subsidiary banks (or their branches) or subsidiary holding
companies of the top-tier holding company, and all
balances due from other subsidiaries of these organizations (including subsidiaries of the parent organization
and the reporting nonbank subsidiary), on a gross basis.
Include the amount of the subsidiary’s investment in all
(whether consolidated or unconsolidated) subsidiaries,
associated companies, corporate joint ventures, unincorporated joint ventures, and general partnerships over
which the respondent exercises signiﬁcant inﬂuence; and
noncontrolling investments in certain limited partnerships and limited liability companies (as described in the
FR Y-9C Glossary entry for ‘‘equity method of accounting’’), less any dividends paid or declared.

Liabilities and Equity Capital
Items 11 through 15 exclude balances due to related
institutions. Report balances due to related institutions in
item 16.
Schedule BS

FR Y-11
March 2013

DRAFT
Schedule BS

Line Item 11

Trading liabilities.

Report the amount of liabilities from the reporting subsidiary’s trading activities. Include liabilities resulting from
the sales of assets that the reporting subsidiary does not
own (short position) and revaluation losses from ‘‘marking to market’’ (or the ‘‘lower of cost or market’’) of
interest rate, foreign exchange rate, and other commodity
and equity contracts into which the reporting subsidiary
has entered for trading, dealer, customer accommodation,
and similar purposes.

Line Item 12 Other borrowed money with a
remaining maturity of one year or less (including
commercial paper issued and federal funds
purchased).
Report the total amount of money borrowed by the
subsidiary with a remaining maturity of one year or less.
Include outstanding commercial paper issued and federal
funds purchased. For purposes of this item, remaining
maturity is the amount of time remaining from the report
date until ﬁnal contractual maturity of a borrowing
without regard to the borrowing’s repayment schedule, if
any.

Line Item 13 Other borrowed money with a
remaining maturity of more than one year
(including subordinated debt and limited-life
preferred stock and related surplus).
Report the total amount of all borrowings of the subsidiary with a remaining maturity of more than one year,
including subordinated debt, limited-life preferred stock,
and related surplus. For purposes of this item, remaining
maturity is the amount of time remaining from the report
date until ﬁnal contractual maturity of a borrowing
without regard to the borrowing’s repayment schedule, if
any.
Borrowings may take the form of:
(1) Promissory notes;
(2) Perpetual debt securities that are unsecured and not
subordinated;
(3) Notes and bills rediscounted (including commodity
drafts rediscounted);
(4) Loans sold under repurchase agreements and sales
of participations in pools of loans that mature in
more than one business day;

Borrowings may take the form of:

(5) Due bills issued representing the subsidiary’s receipt
of payment and similar instruments, whether collateralized or uncollateralized;

(1) Demand notes issued to the U.S. Treasury;

(6) ‘‘Term federal funds’’ purchased;

(2) Promissory notes;

(7) Securities sold under agreements to repurchase;

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

(8) Notes and debentures issued by the respondent
subsidiary;

(4) Loans sold under repurchase agreements and sales of
participations in pools of loans that mature in more
than one business day;

(9) Mortgage indebtedness and obligations under capitalized leases with a remaining maturity of more
than one year; and

(5) Due bills issued representing the subsidiary’s receipt
of payment and similar instruments, whether collateralized or uncollateralized;

(10) Limited-life preferred stock. Limited life preferred
stock is preferred stock that has a stated maturity
date or that can be redeemed at the option of the
holder. It excludes those issues of preferred stock
that automatically convert into perpetual preferred
stock at a stated date.

(6) Overnight and ‘‘Term federal funds’’ purchased;
(7) Securities sold under agreements to repurchase; and
(8) Mortgage indebtedness and obligations under capitalized leases with a remaining maturity of one year or
less.

Exclude all borrowings with related institutions. Report
such borrowings in item 16.

Report the total amount of all other liabilities that cannot
be properly reported in items 11 through 13. Include

FR Y-11
Schedule BS

December 2013

Line Item 14

Other liabilities.

BS-5

DRAFT
Schedule BS

liabilities such as deposits held by the subsidiary, liability
on acceptances outstanding, expenses accrued and unpaid,
deferred income taxes (if credit balance), dividends
declared but not yet payable, accounts payable (other
than expenses accrued and unpaid), liability on deferred
payment letters of credit, deferred gains from saleleaseback transactions, unamortized loan fees (other than
those that represent an adjustment of the interest yield, if
material), and reserves for credit risk on off-balance sheet
items.
Also, report all derivatives with negative fair value held
for purposes other than trading in this item. Exclude all
liabilities with related institutions. Report such liabilities
in item 16.
Line Item 15 Liabilities to nonrelated
organizations.

Line Item 18(b) Surplus (exclude all surplus
related to preferred stock).
If the subsidiary is in corporate form, report the net
amount formally transferred to the surplus account,
including capital contributions, and any amount received
for common stock in excess of its par or stated value on
or before the report date. Exclude any portion of the
proceeds received from the sale of limited-life preferred
stock in excess of its par or stated value (report in item
13) or any portion of the proceeds received from the sale
of perpetual preferred stock in excess of its par or stated
value (report in item 18(a)).
If the subsidiary is not in corporate form, report the
amount of general or limited partnership shares or interests issued in item 18(e).

Enter the sum of items 11 through 14.

Line Item 18(c)

Line Item 16
gross.

Report the amount of retained earnings (including capital
reserves) as of the report date. The amount of the retained
earnings should reﬂect the transfer of net income, declaration of dividends, transfers to surplus, and any other
appropriate entries. Adjustments of accruals and other
accounting estimates made shortly after the report date
that relate to the income and expenses of the year-to-date
period ended as of the report date must be reported in the
appropriate items of the Income Statement for that
year-to-date period.

Balances due to related institutions,

Report all balances due to the top-tier holding company
or banking organization, all balances due to subsidiary
banks (or their branches) or subsidiary holding companies of the top-tier holding company, and all balances due
to other subsidiaries of these organizations (including
subsidiaries of the parent organization), on a gross basis.
Exclude all balances due from related institutions and
include in item 9.
Line Item 17

Total liabilities.

Report the sum of items 15 and 16.
Line Item 18

Equity capital.

Equity capital represents the sum of capital stock, surplus, undivided proﬁts, and various reserve accounts.
Line Item 18(a)

Stock.

If the subsidiary is in corporate form, report the amount
of perpetual preferred stock issued, including any amounts
received in excess of its par or stated value, and the
aggregate par or stated value of common stock issued.
If the subsidiary is not in corporate form, report the
amount of general or limited partnership shares or interests issued in item 18(e).
BS-6

Retained earnings.

Capital reserves are segregations of retained earnings
and are not to be reported as liability accounts or as
reductions of asset balances. Capital reserves may be
established for such purposes as follows:
(1) Reserve for undeclared stock dividends, which
includes amounts set aside to provide for stock
dividends (not cash dividends) not yet declared;
(2) Reserve for undeclared cash dividends, which
includes amounts set aside for cash dividends on
common and preferred stock not yet declared (report
cash dividends declared but not yet payable in
item 14);
(3) Retirement account (for limited-life preferred stock
or notes and debentures subordinated to deposits),
which includes amounts allocated under the plan for
retirement of limited-life preferred stock or notes and
debentures subordinated to deposits contained in the
Schedule BS

FR Y-11
March 2013

DRAFT
Schedule BS

subsidiary’s articles of association or in the agreement under which such stock or notes and debentures
were issued; and
(4) Reserve for contingencies, which includes amounts
set aside for possible unforeseen or indeterminate
liabilities not otherwise reﬂected on the subsidiary’s
books and not covered by insurance.
Exclude from retained earnings:
(1) The amount of the cumulative foreign currency translation adjustment (report in item 18(d));
(2) Any portion of the proceeds received from the sale of
perpetual preferred stock and common stock in
excess of its par or stated value except where required
by state law or regulation (report surplus related to
perpetual preferred stock in item 18(a) and surplus
related to common stock in item 18(b));
(3) Any portion of the proceeds received from the sale of
limited-life preferred stock in excess of its par or
stated value (report in item 13); and
(4) ‘‘Reserves’’ that reduce the related asset balances
such as valuation allowances (e.g., allowance for
loan and lease losses), reserves for depreciation, and
reserves for bond premiums.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 18(d)
income.

Accumulated other comprehensive

Report the amount of other comprehensive income in
conformity with the requirements of ASC Subtopic 22010, Comprehensive Income – Overall (formerly FASB
Statement No. 130, Reporting Comprehensive Income).
Accumulated other comprehensive income includes net
unrealized holding gains (losses) on available-for-sale
securities, accumulated net gains (losses) on cash ﬂow
hedges, foreign currency translation adjustments, and
minimum pension liability adjustments. Net unrealized
holding gains (losses) on available-for-sale securities is
the difference between the amortized cost and fair value
of the subsidiary’s available-for-sale securities, net of tax
effects, as of the report date.
For most subsidiaries, all ‘‘securities,’’ as the term is
deﬁned in ASC Topic 320, Investments-Debt and Equity
FR Y-11
Schedule BS

December 2012

Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities), that are designated as ‘‘available-for-sale’’ will be
reported as ‘‘available-for-sale securities’’ in item 2(b),
above. However, a subsidiary may have certain assets
that fall within the deﬁnition of ‘‘securities’’ in ASC
Topic 320 (e.g., commercial paper or nonrated industrial
development obligations) that the subsidiary has designated as ‘‘available-for-sale’’ which are reported for
purposes of this report in a balance sheet category other
than ‘‘securities’’ (e.g., ‘‘loans and lease ﬁnancing receivables’’). These ‘‘available-for-sale’’ assets must be carried on the balance sheet at fair value rather than
amortized cost and the difference between these two
amounts, net of tax effects, must be included in this item.
Also include the unamortized amount of the unrealized
holding gain or loss at the date of transfer of any debt
security transferred into the held-to-maturity category
from the available-for-sale category. When a debt security is transferred from available-for-sale to held-tomaturity, report the unrealized holding gain or loss at the
date of transfer in this equity capital account and amortize it over the remaining life of the security as an
adjustment of yield in a manner consistent with the
amortization of any premium or discount. Accumulated
net gains (losses) on cash ﬂow hedges is the effective
portion of the accumulated change in fair value (gain or
loss) on derivatives designated and qualifying as cash
ﬂow hedges in accordance with ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activities, as amended).
Under ASC Topic 815, a subsidiary that elects to apply
hedge accounting must exclude from net income the
effective portion of the change in fair value of a derivative designated as a cash ﬂow hedge and record it on the
balance sheet in a separate component of equity capital
(referred to as ‘‘accumulated other comprehensive
income’’ in the accounting standard). Report the ineffective portion of the cash ﬂow hedge in earnings. Adjust
the equity capital component (i.e., the accumulated other
comprehensive income) associated with a hedged transaction each reporting period to a balance that reﬂects the
lesser (in absolute amounts) of:
(1) The cumulative gain or loss on the derivative from
inception of the hedge, less (a) amounts excluded
consistent with the subsidiary’s deﬁned risk management strategy and (b) the derivative’s gains or losses
BS-7

DRAFT
Schedule BS

previously reclassiﬁed from accumulated other comprehensive income into earnings to offset the hedged
transaction, or
(2) The portion of the cumulative gain or loss on the
derivative necessary to offset the cumulative change
in expected future cash ﬂows on the hedged transaction from inception of the hedge less the derivative’s
gains or losses previously reclassiﬁed from accumulated other comprehensive income into earnings.
Accordingly, the amount reported in this item should
reﬂect the sum of the adjusted balance (as described
above) of the cumulative gain or loss for each derivative
designated and qualifying as a cash ﬂow hedge. These
amounts will be reclassiﬁed into earnings in the same
period or periods during which the hedged transaction
affects earnings (for example, when a hedged variable
rate interest receipt on a loan is accrued or when a
forecasted sale occurs).
Report the sum of the subsidiary’s foreign currency
translation adjustments accumulated in accordance with
ASC Topic 830, Foreign Currency Matters (formerly
FASB Statement No. 52, Foreign Currency Translation).
Report any minimum pension liability adjustment recognized in accordance with ASC Topic 715, CompensationRetirement Beneﬁts (formerly FASB Statement No. 87,
Employers’ Accounting for Pensions. Under ASC Topic
715, an employer must report in a separate component of
equity capital, net of any applicable tax beneﬁts, the
excess of additional pension liability over unrecognized
prior service cost.
Refer to the FR Y-9C instructions and ASC Subtopic
220-10 for additional information on reporting this item.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 18(e) General and limited partnership
shares and interests.
Report the amount of general or limited partnership
shares or interests issued if the subsidiary is not in
corporate form.
If this amount is negative, paper ﬁlers should enclose it in
parentheses or report with a minus (-) sign. Electronic
ﬁlers should report negative amounts with a minus (-)
sign.
BS-8

Line Item 18(f)

Other equity capital components.

Report all other equity capital components including the
total carrying value (at cost) of treasury stock, unearned
Employee Stock Ownership Plan (ESOP) shares, and
capital contributions not in the form of stock as of the
report date. Refer to the FR Y-9C instructions for additional information on reporting this item.
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 18(g)

Total equity capital.

Report the sum of items 18(a) through 18(f). This item
must equal Schedule IS-A, Changes in Equity Capital,
item 7, ‘‘Total equity capital at end of current period.’’
If the amount reported in this item is negative, paper
ﬁlers should enclose it in parentheses or report with a
minus (-) sign. Electronic ﬁlers should report negative
amounts with a minus (-) sign.
Line Item 19

Total liabilities and equity capital.

Report the sum of items 17 and 18(g). This item must
equal item 10, ‘‘Total assets.’’

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

FR Y-11
December 2012

DRAFT
Schedule BS

(2) Commitments for which the subsidiary has charged a
commitment fee or other consideration.
(a) Commitments that are legally binding.
(b) Loan proceeds that the subsidiary is obligated to
advance, such as:
(c) Loan draws;
(3) Construction progress payments; and
(4) Seasonal or living advances to farmers under prearranged lines of credit.
(5) Rotating, revolving, and open-end credit arrangements, including, but not limited to, retail credit card
lines and home equity lines of credit.
(6) Commitments to issue a commitment at some point
in the future, where the subsidiary has extended
terms, the borrower has accepted the offered terms,
and the extension and acceptance of the terms are in
writing or, if not in writing, are legally binding on the
subsidiary and the borrower, even though the related
loan agreement has not yet been signed.
(7) Overdraft protection on depositors’ accounts offered
under a program where the subsidiary advises account
holders of the available amount of overdraft protection, for example, when accounts are opened or on
depositors’ account statements or ATM receipts.
(8) The subsidiary’s own takedown in securities underwriting transactions.
(9) Revolving underwriting facilities (RUFs), note issuance facilities (NIFs), and other similar arrangements, which are facilities under which a borrower
can issue on a revolving basis short-term paper in its
own name, but for which the underwriting subsidiary
has a legally binding commitment either to purchase
any notes the borrower is unable to sell by the
rollover date or to advance funds to the borrower.
Exclude forward contracts and other commitments that
meet the deﬁnition of a derivative and must be accounted
for in accordance with ASC Topic 815, Derivatives and
Hedging – Overall (formerly FASB Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activities, as amended), which should be reported in
items 25 through 29, as appropriate. Include the amount
(not the fair value) of the unused portions of loan
commitments that do not meet the deﬁnition of a derivaFR Y-11
Schedule BS

December 2012

tive that the subsidiary has elected to report at fair value
under a fair value option. Also include forward contracts
that do not meet the deﬁnition of a derivative.
Report the unused portions of commitments in the appropriate item regardless of whether they contain ‘‘material
adverse change’’ clauses or other provisions that are
intended to relieve the issuer of its funding obligations
under certain conditions and regardless of whether they
are unconditionally cancelable at any time.
In the case of commitments for syndicated loans, report
only the subsidiary’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 subsidiary is obligated to fund –
as of the report date – based on the contractually agreed
upon terms. In the case of revolving asset-based lending,
the unused portions of such commitments should be
measured as the difference between (a) the lesser of the
contractual borrowing base (i.e., eligible collateral times
the advance rate) or the note commitment limit, and (b)
the sum of outstanding loans and letters of credit under
the commitment. The note commitment limit is the
overall maximum loan amount beyond which the subsidiary will not advance funds regardless of the amount of
collateral posted. This deﬁnition of ‘‘commitment’’ is
applicable only to revolving asset-based lending, which
is a specialized form of secured lending in which a
borrower uses current assets (e.g., accounts receivable
and inventory) as collateral for a loan. The loan is
structured so that the amount of credit is limited by the
value of the collateral.
Line Item 20 Unused commitments on securities
underwriting.
Report the unsold portion of the subsidiary’s own takedown in securities underwriting transactions. Include
revolving underwriting facilities (RUFs), note issuance
facilities (NIFs), and other similar arrangements.
Line Item 21 Unused commitments on loans and
all other unused commitments.
Report the unused portion of commitments to extend
credit for the following loans:
(1) Revolving, open-end loans secured by 1–4 family
residential properties, e.g., home equity lines;
BS-9

DRAFT
Schedule BS

(2) Commercial real estate, construction, and land development;
(3) Commitments to fund loans secured by real estate;
(4) Commitments to fund loans not secured by real
estate;
(5) Credit card lines;
(6) Overdraft facilities;
(7) Commercial lines of credit; and
(8) Retail check credit and related plans.
Line Item 22 Standby letters of credit and foreign
office guarantees.
Report the amount outstanding and unused as of the
report date of all standby letters of credit (and all legally
binding commitments to issue standby letters of credit)
issued by the subsidiary. The originating subsidiary must
report the full outstanding and unused amount of standby
letters of credit in which participations have been conveyed to others where (a) the originating and issuing
subsidiary is obligated to pay the full amount of any draft
drawn under the terms of the standby letter of credit and
(b) the participating companies have an obligation to
partially or wholly reimburse the originating subsidiary,
either directly in cash or through a participation in a loan
to the account party. The originating subsidiary also must
report the amount of standby letters of credit conveyed to
others through participations. The subsidiary participating in such arrangements must report the full amount of
their contingent liabilities to participate in such standby
letters of credit without deducting any amounts that they
may have reparticipated to others. Participating subsidiaries also must report the amount of interest in transactions that they have reparticipated to others, if any. Also
include those standby letters of credit that are collateralized by cash on deposit.
Line Item 23
credit.

Commercial and similar letters of

Report the amount outstanding and unused as of the
report date of issued or conﬁrmed commercial letters of
credit, travelers’ letters of credit not issued for money or
its equivalent, and all similar letters of credit, but excluding standby letters of credit (which are to be reported in
item 22 above). Report legally binding commitments to
issue commercial letters of credit.
BS-10

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

FR Y-11
December 2012

DRAFT
Schedule BS

and forward contracts that are related to an interestbearing ﬁnancial instrument or whose cash ﬂows are
determined by referencing interest rates or another interest rate contract.
Report futures and forward contracts that commit the
subsidiary to purchase or sell agricultural products (e.g.,
wheat or coffee), precious metals (e.g., gold or platinum),
non-ferrous metals (e.g., copper or zinc) or any other
commodity.
Futures and forward contracts are agreements for delayed
delivery of ﬁnancial instruments or other commodities in
which the buyer agrees to purchase and the seller agrees
to deliver, at a speciﬁed future date, a speciﬁed instrument or commodity at a speciﬁed price. Futures contracts
are standardized, transferable agreements traded on organized exchanges that act as the counterparty to each
contract. Forward contracts are not standardized and are
not traded on organized exchanges. The contract amount
to be reported for futures and forward contracts on
commodities is the quantity, (i.e., number of units) of the
commodity or product contracted for purchase or sale
multiplied by the contract price of a unit.
Line Item 26 Option contracts.
Report the amount of written option contracts in
item 26(a), and the amount of purchased option contracts
in item 26(b). In reporting items 26(a) and 26(b), do not
net the following:
(1) Obligations of the subsidiary to buy against the
subsidiary’s obligations to sell, or
(2) Written options against purchased options.
An option contract conveys either the right or the obligation, depending upon whether the reporting subsidiary is
the purchaser or the writer, respectively, to (1) buy or sell
a ﬁnancial instrument or an interest rate futures contract
on a ﬁnancial instrument at a speciﬁed price by a
speciﬁed future date, (2) exchange two different currencies at a speciﬁed exchange rate, or (3) buy or sell stock
options, stock index options, or other commodities.
Options can be traded on organized exchanges. In addition, options can be written to meet the specialized needs
of the counterparties to the transaction. These customized
option contracts are known as over the counter (OTC)
options and are not generally traded.
Line Item 26(a) Written option contracts.
Report the amount of all ﬁnancial instruments (aggregate
par value), foreign currencies, and other commodities
FR Y-11
Schedule BS

December 2012

that the reporting subsidiary has obligated itself, for
compensation (such as a fee or premium), to either
purchase or sell under option contracts that are outstanding as of the report date.
Line Item 26(b)

Purchased option contracts.

Report the amount of all ﬁnancial instruments (aggregate
par value), foreign currencies, and other commodities
that the reporting subsidiary has purchased, for compensation (such as a fee or premium), the right to either
purchase or sell under option contracts that are outstanding as of the report date. In the case of option contracts
giving the reporting subsidiary the right to either purchase or sell a futures contract, report the amount of the
ﬁnancial instrument, foreign currency, or other commodity underlying the futures contract.
Line Item 27

Notional value of interest rate swaps.

Report the notional value of all outstanding interest rate
and basis swaps. In those cases where the subsidiary
is acting as an intermediary, report both sides of the
transaction. Include cross-currency interest rate swaps
that do not involve the exchange of principal amounts
between the counterparties. An interest rate swap is a
transaction in which two parties agree to exchange the
interest payment streams on a speciﬁed principal amount
of assets or liabilities for a certain number of years. The
notional value of an interest rate swap is the underlying
principal amount upon which the exchange of interest
income or expense is based.
Line Item 28

Notional value of exchange swaps.

Report the notional principal value (stated in U.S. dollars)
of all outstanding cross-currency interest rate swaps. In
those cases where the subsidiary is acting as an intermediary, report both sides of the transaction. A crosscurrency interest rate swap is a transaction in which two
parties agree to exchange principal amounts of different
currencies, usually at the prevailing spot rate, at the
inception of the agreement, which lasts for a certain
number of years. Over the life of the swap, the counterparties exchange payments in the different currencies
based on ﬁxed rates of interest. When the agreement
matures, the principal amounts will be re-exchanged at
the same spot rate. The notional value of a cross-currency
interest rate swap is the underlying principal amount
upon which the exchange is based.
BS-11

DRAFT
Schedule BS

Line Item 29

Notional value of other swaps.

Report the notional principal value of all other swap
agreements that are not reportable as either interest or
foreign exchange rate contracts in items 27 or 28.
Line Item 30

All other off-balance-sheet liabilities.

With the exceptions listed below, report all types of
off-balance-sheet items not covered in other items of this
schedule. Other off-balance-sheet liabilities include, but
are not limited to:
(1) Securities borrowed against collateral (other than
cash) or on an uncollateralized basis;
(2) Securities lent against collateral or on an uncollateralized basis (other than cash);
(3) Commitments to purchase and to sell securities that
have not been issued (when-issued securities) and are
excluded from the requirements of ASC Topic 815,
Derivatives and Hedging (formerly FASB Statement
No. 133, Accounting for Derivative Instruments and
Hedging Activities, as amended) and are not reported
in item 25;
(4) Credit derivatives, including contracts where the
subsidiary is the beneﬁciary;
(5) Participations in acceptances conveyed to others by
the reporting subsidiary or acquired by the subsidiary;
(6) Financial guarantee insurance that insures the timely
payment of principal and interest on bond issues;
(7) Letters of indemnity other than those issued in
connection with the replacement of lost or stolen
official checks; and
(8) Shipside or dockside guarantees or similar guarantees relating to missing bills of lading or title documents and other document guarantees that facilitate
the replacement of lost or destroyed documents and
negotiable instruments.

(3) Contingent liabilities arising in connection with litigation in which the subsidiary is involved; and
(4) Signature or endorsement guarantees of the type
associated with the regular clearing of negotiable
instruments or securities in the normal course of
business.

Memoranda
Memoranda items 1(a) and 1(b) are to be completed by
subsidiaries that have elected to account for ﬁnancial
instruments or servicing assets and liabilities at fair
value under a fair value option.
Memoranda items 1(a) and 1(b) are to be completed by
subsidiaries that have adopted ASC Topic 820, Fair
Value Measurements and Disclosures (formerly FASB
Statement No. 157, Fair Value Measurements), and have
elected to report certain assets and liabilities at fair value
with changes in fair value recognized in earnings in
accordance with U.S. generally accepted accounting principles (GAAP) (i.e., ASC Subtopic 825-10, Financial
Instruments – Overall (formerly FASB Statement No.
159, The Fair Value Option for Financial Assets and
Financial Liabilities); ASC Subtopic 815-15, Derivatives
and Hedging – Embedded Derivatives (formerly FASB
Statement No. 155, Accounting for Certain Hybrid
Financial Instruments); and ASC Subtopic 860-50, Transfers and Servicing – Servicing Assets and Liabilities
(formerly FASB Statement No. 156, Accounting for
Servicing of Financial Assets)). This election is generally
referred to as the fair value option.
Line item 1 Financial assets and liabilities
measured at fair value under a fair value option.
Line Item 1(a) Total assets.
Report the total fair value of all assets that the subsidiary
has elected to account for under the fair value option that
is included in Schedule BS, Balance Sheet.

Exclude from other off-balance-sheet items:
(1) All items that are required to be reported on the
balance sheet, such as repurchase and resale
agreements;
(2) Commitments to purchase property being acquired
for lease to others (reported in item 23);

BS-12

Line Item 1 (b)

Total liabilities.

Report the total fair value of all liabilities that the
subsidiary has elected to account for under the fair value
option that is included in Schedule BS, Balance Sheet.

Schedule BS

FR Y-11
December 2012

DRAFT
LINE ITEM INSTRUCTIONS FOR

Loans and Lease
Financing Receivables
Schedule BS-A

General Instructions
Loans and lease ﬁnancing receivables are extensions of
credit resulting from either direct negotiation between the
subsidiary and their customers or the purchase of such
assets from others. Loans may take the form of promissory notes, acknowledgments of advance, due bills,
invoices, overdrafts, acceptances held, factoring account
receivables, and similar written or oral obligations.
Include the dollar amount outstanding of all federal funds
sold (including ‘‘term federal funds’’) and securities
purchased under agreement to resell. Also include resale
agreements involving assets other than securities.
Exclude:
(1) All loans and leases with related institutions (including federal funds sold and securities purchased under
agreements to resell), which are to be reported in
Schedule BS, item 9;
(2) Any loans or leases that the subsidiaries have sold or
charged off;
(3) The fair value of any assets received in full or partial
satisfaction of a loan or lease (unless the asset
received is itself reportable as a loan or lease) and
any loans for which the subsidiary has obtained
physical possession of the underlying collateral
regardless of whether formal foreclosure or repossession proceedings have been instituted against the
borrower;
(4) Holdings of commercial paper (report in Schedule BS, item 2, ‘‘Securities’’);
(5) Contracts of sale or other loans indirectly representing other real estate (report in Schedule BS, item 6,
‘‘Other real estate owned’’); and
(6) Loans and leases held for trading purposes (report in
Schedule BS, item 4, ‘‘Trading assets’’).
FR Y-11
Loans and Lease Financing Receivables March 2009

Exclude all transactions with related institutions. Include
in items 1 through 7 all loans and leases on the books of
the subsidiary even if on the report date they are past due
and collection is doubtful. Also report all loans and leases
held for sale as part of the subsidiary’s mortgage banking
activities or activities of a similar nature involving other
types of loans. Loans held for sale shall be reported at the
lower of cost or market value. Exclude any loans or
leases the subsidiary has charged off (report in Schedule
IS-B, item 3, ‘‘less: charge-offs.’’ Report the aggregate
book value of all loans and leases before deduction of the
allowance for loan and lease losses. Report each item in
this schedule net of (1) unearned income (to the extent
possible), (2) any applicable allocated transfer risk
reserve, and (3) deposits accumulated for the payment of
personal loans (hypothecated deposits).
Line Item 1

Loans secured by real estate.

Report all loans (other than those to states and political
subdivisions in the U.S.), regardless of purpose and
regardless of whether originated by the subsidiary or
purchased from others, that are secured by real estate as
evidenced by mortgages, deeds of trust, land contracts, or
other instruments, whether ﬁrst or junior liens (e.g.,
equity loans or second mortgages) on real estate. For
additional information, refer to the FR Y-9C glossary
entry for “loans secured by real estate.”
Line Item 2

Loans to depository institutions.

Report all loans (other than those secured by real estate),
including overdrafts, to banks, other depository institutions, and other associations, companies, and ﬁnancial
intermediaries whose primary business is to accept
deposits and to extend credit for business or for personal
expenditure purposes. This includes commercial banks in
the U.S., foreign branches of U.S. banks and banks in
foreign countries. Report the subsidiary’s holdings of all
bankers acceptances accepted by unrelated banks (i.e.,
BS-A-1

DRAFT
Schedule BS-A

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

Line Item 5
receivables.

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

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

Line Item 3

Commercial and industrial loans.

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

Line Item 6
receivables.

All other loans and lease ﬁnancing

Total loans and lease ﬁnancing

Report the sum of items 1 through 5.
Line Item 7
leases.

Past due and nonaccrual loans and

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

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

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

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

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

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

Line Item 7(b)
or more.

Loans and leases past due 90 days

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

FR Y-11
March 2013

DRAFT
Schedule BS-A

Line Item 7(c)

Nonaccrual loans and leases.

Report loans and lease ﬁnancing receivables accounted
for on a nonaccrual status. Include loans restructured in
troubled debt restructurings that are in nonaccrual status.
For purposes of this report, report loans and leases as
being in nonaccrual status if: (a) they are maintained on a
cash basis because of deterioration in the ﬁnancial position of the borrower, (b) payment in full of interest or
principal is not expected, or (c) principal or interest has
been in default for a period of 90 days or more unless the
obligation is both well-secured and in the process of
collection.

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

NOTE: Loans to individuals for household, family, and
other personal expenditures and loans secured by 1–4
family residential properties on which principal or interest is due and unpaid for 90 days or more are not required
to be reported as nonaccrual loans. Nevertheless, such
loans should be subject to other alternative methods of
evaluation to assure that the subsidiary’s net income is
not materially overstated. To the extent that the subsidiary has elected to carry any loans in nonaccrual status on
its books, such loans must be reported as nonaccrual in
this item.

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

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

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

Report loans restructured in troubled debt restructurings
that, under their modiﬁed terms, are past due 30 days or
more and still accruing or are in nonaccrual status as of
the report date. Such loans will have been included in
items 7(a), 7(b), or 7(c) above. Loans restructured in
troubled debt restructurings include those loans that have
been restructured or renegotiated to provide a reduction
of either interest or principal because of a deterioration in
the ﬁnancial position of the borrower. A loan extended or
renewed at a stated interest rate equal to the current
interest rate for new debt with similar risk is not considered restructured debt. For further information, see the
FR Y-9C Glossary entry for ‘‘troubled debt restructurings.’’
Include all loans to individuals for household, family, and
other personal expenditures, and all loans secured by 1–4
family residential properties.
FR Y-11
Schedule BS-A

March 2011

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

DRAFT
Schedule BS-A

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

included in the carrying amount (i.e., the total amount of
interest added to the original loan principal balance that
has not yet been repaid) reported in Schedule BS-A,
Memorandum item 1(a) above. Once a loan reaches its
maximum principal balance, the amount of negative
amortization included in the carrying amount should
continue to be reported until the principal balance of the
loan has been reduced through cash payments below the
original principal balance of the loan.

Line Item 1(c) Total amount of negative
amortization on closed-end loans secured by 1–4
family residential properties included in the
carrying amount reported in Memorandum item
1(a) above.
For all closed-end loans secured by 1–4 family residential properties whose terms allow for negative amortization, report the total amount of negative amortization

BS-A-4

Schedule BS-A

FR Y-11
March 2007

DRAFT
LINE ITEM INSTRUCTIONS FOR

Memoranda
Schedule BS-M

Memoranda Items
Items 1 through 3 and 5 through 8 exclude balances due
from related institutions. Report balances due from
related institutions in item 9. Items 10 through 12 exclude
balances due to related institutions. Report balances due
to related institutions in item 13.
Line Item 1

thousand. Include those loans for which the reporting
subsidiary has purchased the servicing rights and those
which the reporting subsidiary has originated and sold,
but for which it has retained servicing. Exclude loans and
other assets that have been securitized and sold without
recourse with servicing retained and report in item 3
below.

Loans to non-U.S. addressees.

Report all loans included in Schedule BS, item 3(a),
‘‘Loans and lease ﬁnancing receivables, net of unearned
income,’’ to non-U.S. addressees. Non-U.S. addressees
(domicile) include residents of any foreign country. U.S.
addressees (domicile) include residents of the 50 states of
the United States, the District of Columbia, Puerto Rico,
and U.S. territories and possessions.
Domicile is determined by the principal residential
address of an individual or the principal business address
of a corporation, partnership, or sole proprietorship. If
other addresses are used for correspondence or other
purposes, only the principal address, insofar as it is
known to the reporting institution, should be used in
determining whether a customer is regarded as a U.S. or
non-U.S. addressee.
Line Item 2 Loan and other assets servicing
portfolio.
Line Item 2(a) Number of loans and other assets
in servicing portfolio.
Report the number of loans and other assets in the
subsidiary’s servicing portfolio (report the actual number). Exclude loans and other assets that have been
securitized and sold without recourse with servicing
retained and report in item 3 below.
Line Item 2(b) Dollar amount of loans and other
assets in servicing portfolio.
Report the outstanding principal balance of all loans and
other assets serviced for others, rounded to the nearest
FR Y-11
Memoranda March 2011

Line Item 3 Loans and other assets that have been
securitized and sold without recourse with servicing
retained (year-to-date).
Report the total amount outstanding of loans and other
assets included in packages of asset-backed securities
which the subsidiary has transferred in transactions that
qualify as sales without recourse for which the servicing
of the loans has been retained. Include loans securitized
and sold year-to-date.
Line Item 4

Investments in other companies.

Report the amount of the subsidiary’s investments in the
stock of unconsolidated subsidiaries, associated companies, corporate joint ventures, unincorporated joint ventures, and general partnerships over which the respondent
exercises signiﬁcant inﬂuence; and noncontrolling investments in certain limited partnerships and limited liability
companies (as described in the FR Y-9C Glossary entry
for ‘‘equity method of accounting’’) collectively referred
to as ‘‘investees’’ (reported in BS, item 9). 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. Under the equity method, the
carrying value of the subsidiary’s investment in the
common stock of an investee is originally recorded at
cost but is adjusted periodically to record as income the
subsidiary’s proportionate share of the investee’s earnings or losses and decreased by the amount of any cash
BS-M-1

DRAFT
Schedule BS-M

dividends received from the investee and by the amount
of amortized goodwill.

Line Item 6 Assets held in trading accounts
(excluding trading account balances with related
organizations).

Line Item 5

Subsidiaries that regularly underwrite or deal in securities and other assets for resale or that acquire securities
and other assets with the intent to resell in order to proﬁt
from short-term price movements shall report in items
6(a) through 6(g) the value of such assets. Consistently
value assets held in trading accounts at fair value.
Exclude the carrying value of any available-for-sale
securities or of any loans or leases that are held for sale.
Exclude all trading account balances with related institutions, and report in Schedule BS, Item 9, “Balances due
from related institutions, gross” or Schedule BS, Item 16,
“Balances due to related institutions, gross.” Refer to the
FR Y-9C instructions and glossary for further information.

Intangible assets.

Report the cost of intangible assets (included in Schedule BS, item 7). Such intangibles may arise from the
following:
(1) Business combinations accounted for under the purchase method in accordance with ASC Topic 805,
Business Combinations (formerly FASB Statement
No. 141(R), Business Combinations), and
(2) Acquisitions of portions or segments of another
institution’s business, such as branch offices, mortgage servicing portfolios, and credit card portfolios.
Report goodwill in item 5(a), mortgage servicing assets
in item 5(b) and all other identiﬁable intangible assets in
item 5(c).
Line Item 5(a)

Goodwill.

Report the carrying amount (book value) of goodwill.
Goodwill represents the excess of the cost of a company over the sum of the fair values of the tangible assets
and identiﬁable intangible assets acquired less the fair
value of liabilities assumed in a business combination
accounted for as a purchase.
Line Item 5(b)

Mortgage servicing assets.

Report the carrying value of mortgage servicing assets,
i.e., the cost of acquiring contracts to service loans
secured by real estate that have been securitized or are
owned by another party, net of any related valuation
allowances. Exclude servicing assets resulting from contracts to service ﬁnancial assets other than loans secured
by real estate. Report nonmortgage servicing assets in
item 5(c), ‘‘All other identiﬁable intangible assets.’’
Line Item 5(c)

All other identiﬁable intangibles.

Report the amount of all other speciﬁcally identiﬁable
intangible assets such as purchased credit card relationships, core deposit intangibles, and favorable leasehold
rights. Also include servicing assets other than mortgage
servicing assets.
BS-M-2

Line Item 6(a)
its agencies.

Securities of U.S. government and

Report the fair value of securities issued by the U.S.
government and all other U.S. government agencies and
official institutions thereof.
Line Item 6(b) Securities of all foreign
governments. and official institutions.
Report the fair value of all debt securities issued by
foreign governments (central, state, provincial and local),
including their ministries, departments and agencies.
Refer to the FR Y-9C glossary for the deﬁnition of
“foreign government.” Exclude bankers’ acceptances
accepted by the reporting subsidiary and held in its
trading account when the account party is a foreign
government or official institution. Also exclude securities
issued by nonbank corporations and enterprises which
are foreign-government-owned.
Line Item 6(c)

Equity securities.

Report the fair value of all equity securities held in the
subsidiary’s trading account. Exclude:
(1) Equity securities that have been purchased for investment or acquired for debts previously contracted.
(2) Equity securities that do not have readily determinable fair values (report such securities at historical
cost in Schedule BS, item 7, “All other assets”).
FR Y-11
Schedule BS-M September 2011

DRAFT
Schedule BS-M

Line Item 6(d)
debentures.

Corporate bonds, notes, and

Report the total value of debt securities issued by corporations.
Line Item 6(e) Revaluation gains on interest rate,
foreign exchange rate, and other commodity and
equity contracts.
Report the amount of revaluation gains (that is, assets)
from the “marking to market” of interest rate, foreign
exchange rate, and other off-balance-sheet commodity
and equity contracts held for trading purposes (in compliance with ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation No. 39, Offsetting of
Amounts Related to Certain Contracts). Refer to the FR
Y-9C instructions for further information.
Line Item 6(f)

Loans.

Report the fair value of all loans held for trading reported
in Schedule BS, item 4.
Line Item 6(f)(1)
or more.

Loans that are past due 90 days

Report in the appropriate subitem the total fair value and
unpaid principal balance of all loans held for trading
included in item 6(f) that are past due 90 days or more as
of the report date.
Line Item 6(f)(1)(a)

Fair value.

Report the total fair value of all loans held for trading
included in item 6(f) that are past due 90 days or more as
of the report date.
Line Item 6(f)(1)(b)

Unpaid principal balance.

Report the total unpaid principal balance of all loans held
for trading included in item 6(f) that are past due 90 days
or more as of the report date.
Line Item 6(g)
paper).

Other (including commercial

Report the total value of all assets held in trading
accounts that cannot be properly reported in items 6(a)
through 6(f). Include certiﬁcates of deposit, bankers’
acceptances, and commercial paper.
FR Y-11
Schedule BS-M

March 2013

Line Item 7
item 7).

Other assets (included in Schedule BS,

Line Item 7(a)

Accrued interest receivable.

Report the amount of interest, commissions, and other
income earned or accrued on loans, securities, and other
earning assets and applicable to current or prior periods
that has not yet been collected.
Line Item 7(b)

Prepaid expenses.

Report the amount of all expenses prepaid and applicable
as a charge against operations in future periods.
Line Item 7(c)

Net deferred tax assets.

Report the cumulative tax effect of all deductible temporary differences, operating loss carryforwards, and tax
credit carryforwards in accordance with GAAP. Report
the net amount after offsetting deferred tax assets (net of
valuation allowance) and net deferred tax liabilities measured at the report date for a particular tax jurisdiction if
the net result is a debit balance. If the result for a
particular tax jurisdiction is a net credit balance, report
the amount in item 12(b), ‘‘Net deferred tax liabilities.’’
Line Item 7(d)

Accounts receivable.

Report the amount owed to the subsidiary in the form of
regular accounts or written promissory notes to be collected in the future arising from the sale of goods and
services. Exclude notes with a maturity of more than one
year.
Line Item 8

Earning assets.

Report the total of all assets that the subsidiary considers
earning assets. Earning assets generally include interestbearing balances due from depository institutions; securities; federal funds sold and securities purchased under
agreements to resell; loans and leases, net of unearned
income; and assets held in trading accounts.
Line Item 9 Balances due from related
institutions, gross (included in Schedule BS, item 9).
Report all balances due from the holding company
(parent companies only) in item 9(a); all balances due
from subsidiary banks of the holding company in item
9(b); and all balances due from other nonbank subsidiaries of the holding company, in item 9(c), gross.
BS-M-3

DRAFT
Schedule BS-M

Line Item 9(a) Balances due from holding
company (parent companies only), gross.
Include all balances (including loans and lease ﬁnancing
receivables) held by the nonbank subsidiary due from the
holding company (parent companies only) on a gross
basis. If the respondent holding company is a multi-tiered
holding company, include balances due from the direct
and indirect parent holding companies at any level in the
organization. Exclude all balances due to the holding
company (parent companies only) and include in item
13(a).
Line Item 9(b) Balances due from subsidiary
banks of the holding company, gross.
Include all balances, on a gross basis, held by the
nonbank subsidiary due from direct or indirect banking
subsidiaries of the respondent’s holding company.
Exclude all balances due to subsidiary banks of the
respondent’s holding company and their subsidiaries
from this item and include in item 13(b).
Line Item 9(c) Balances due from other nonbank
subsidiaries of the holding company, gross.
Include all balances, on a gross basis, held by the
nonbank subsidiary due from other nonbank subsidiaries
of the respondent’s holding company, including the
balances due from the subsidiaries of the reporting
nonbank subsidiary. Exclude the amount of the subsidiary’s investment in the stock of unconsolidated subsidiaries and associated companies and include in item 4.
Exclude all balances due to other nonbank subsidiaries of
the respondent’s holding company and include in
item 13(c).
Line Item 10

Commercial paper issued.

Report the total amount outstanding of commercial paper
issued by the reporting subsidiary included in Schedule BS, item 12. Exclude commercial paper held by
related institutions.
Line Item 11
year.

Borrowings that reprice within one

Report all borrowings included in Schedule BS, item 13,
including subordinated debt, that have a remaining maturity of more than one year but have a repricing frequency
of less than once a year. Exclude mortgage indebtedness
and obligations under capitalized leases and limited-life
BS-M-4

preferred stock and related surplus reported in Schedule
BS, item 13. 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 of the next rate change.
However, a subsidiary may choose to continue reporting
its ﬂoating rate long-term debt 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, provided that the consolidated
holding company reports in the same manner. In addition,
a subsidiary may choose to report its long-term debt that
can be repaid in more than one payment on the basis of
its scheduled contractual payments if the consolidated holding company reports in the same manner.
A subsidiary continuing to report the ﬂoating rate debt by
the earliest repricing opportunity and the multipayment
debt on the basis of contractual payments should include:
(1) the dollar amount of ﬂoating or variable rate long
term debt that can be repriced in less than one year
even if few, if any, of the contractual payments are
scheduled to be repaid within one year. If the multipayment debt has some contractual payments scheduled to be repaid within one year, but cannot be
repriced for one year or more, include the dollar
amount of the contractual payments to be repaid
within one year.
(2) the dollar amount of the scheduled contractual payments that are to be repaid in less than one year if the
long-term debt has ﬁxed or predetermined rates.
Exclude commercial paper and other borrowings that
have a remaining maturity of one year or less.
Line Item 12 Other liabilities (included in Schedule BS, item 14).
Line Item 12(a)

Expenses accrued and unpaid.

Report the amount of interest on deposits, interest on
nondeposit liabilities, income taxes, and other expenses
accrued through charges to expense during the current or
prior periods, but not yet paid or credited to a deposit
account.
Line Item 12(b)

Net deferred tax liabilities.

Report the cumulative tax effect of all taxable temporary
differences, in accordance with GAAP. Report the net
Schedule BS-M

FR Y-11
March 2013

DRAFT
Schedule BS-M

amount after offsetting deferred tax assets and net
deferred tax liabilities measured at the report date for a
particular tax jurisdiction if the net result is a credit
balance. If the result for a particular tax jurisdiction is a
net debit balance, report the amount in item 7(c), ‘‘Net
deferred tax assets.’’

the respondent’s holding company and their subsidiaries
and include in item 9(b).
Line Item 13(c) Balances due to other nonbank
subsidiaries of the holding company, gross.

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

Include all balances, on a gross basis, held by the
nonbank subsidiary due to other nonbank subsidiaries
of the respondent’s holding company. Exclude all balances due from other nonbank subsidiaries of the respondent’s holding company and include in item 9(c).

Line Item 13 Balances due to related institutions,
gross (included in Schedule BS, item 16).

Line Item 14 Perpetual preferred stock and
related surplus.

Report all balances due to the holding company (parent
companies only) in item 13(a); all balances due to
subsidiary banks of the holding company in item 13(b);
and all balances due to other nonbank subsidiaries of the
holding company in item 13(c), gross.

Report the amount of perpetual preferred stock issued
including any amounts received in excess of its par stated
value included in Schedule BS, item 18(a).

Line Item 12(c)

Accounts payable.

Line Item 13(a) Balances due to the holding
company (parent companies only), gross.
Report all balances held by the nonbank subsidiary due to
the holding company (parent companies only) on a gross
basis. If the respondent holding company is a multi-tiered
holding company, include balances due to the direct and
indirect parent holding companies at any level in the
organization. Exclude all such balances due from the
holding company (parent companies only) from this item
and include in item 9(a) above.
Line Item 13(b) Balances due to subsidiary banks
of the holding company, gross.
Include in this item all balances, on a gross basis, held by
the nonbank subsidiary due to banks that are controlled,
directly or indirectly, by the respondent’s holding company. Exclude all balances due from subsidiary banks of

FR Y-11
Schedule BS-M

March 2013

Line Item 15

Assets sold with recourse.

Report the principal balance outstanding as of the report
date of all ﬁnancial assets that have been sold with
recourse in accordance with generally accepted accounting principles. Report the outstanding principal balance
as of the report date for residential mortgage loans that
have been pooled and that (1) have been transferred with
recourse in transactions reported as sales in accordance
with generally accepted accounting principles or (2) have
been swapped with recourse with FNMA or FHLMC in
exchange for participation certiﬁcates that the subsidiary
has either sold or carries as assets in Schedule BS, item 2,
‘‘Securities’’ or Schedule BS, item 4, ‘‘Trading assets.’’
Also report the principal balance outstanding, as of the
report date, of any sales of assets and loans (other than
mortgages) that were sold with recourse but were reported
as ‘‘sales’’ of assets on the subsidiary’s balance sheet in
accordance with generally accepted accounting principles and the guidelines above.

BS-M-5

DRAFT

Notes to the
Financial Statements

This section has been provided to allow holding companies the opportunity to
provide additional explanations of the content of speciﬁc items in the subsidiary’s ﬁnancial statements. The reporting holding company should include any
transactions reported on the subsidiary’s ﬁnancial statements that it wishes to
explain that are material in amount and cannot be disclosed separately in the
existing line items.
Report in the space provided the ﬁnancial statement and line item for which the
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-11
Notes to the Financial Statements

March 2013

Notes-1

DRAFT

Validity (V) Edits for the FR Y-11
(Effective as of September 30, 2014)
Series

Each edit in the checklist must balance, rounding errors are not allowed.
Edit
Target Item
MDRM
Edit Test
Number
Number
8010
SROFFRNM
BHCSC490 Text for printed name of senior officer (SROFFRNM)
must be provided.
8011
TITLEOFF
BHCSC491 Text for printed title of senior officer (TITLEOFF) must
be provided.
8012
DATESIGN
BHCSJ196 Text for Date of Signature (DATESIGN) must be
provided and entered in MM/DD/YYYY format.
0120
NUMRPTS
BHCSJ444 The number of reports attested to under this signature
must be greater than or equal to 1.
0100
FC
BHCS6909 For December, the filing code must equal "1" for an
annual reporter or "2" for a quarterly reporter.

Effective
End Date
99991231

Edit
Change
Added

Schedule

Edit Type

FRY11

Effective
Start Date
20140930

Page 1

Validity

FRY11

20140930

99991231

Added

Page 1

Validity

FRY11

20140930

99991231

Added

Page 1

Validity

FRY11

20120630

99991231

Revised

Page 1

Validity

FRY11

20120630

99991231

Revised

Page 1

Validity

FRY11

20120630

99991231

Revised

Page 1

Validity

0101

BHCS6909

FRY11
FRY11
FRY11
FRY11
FRY11

20080331
20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change

IS
IS
IS
IS
IS

Validity
Validity
Validity
Validity
Validity

0150
0160
0170
0175
0180

IS-1c
IS-2c
IS-3
IS-4
IS-5c

BHCS4107
BHCS4073
BHCS4074
BHCS4230
BHCS4079

FRY11
FRY11

20080331
20080331

99991231
99991231

No Change IS
No Change IS

Validity
Validity

0190
0200

IS-7c
IS-8

BHCS4093
BHCS3631

FRY11

20080331

99991231

No Change IS

Validity

0210

IS-12

BHCS4340

FRY11
FRY11

20080331
20080331

99991231
99991231

No Change IS
No Change IS-A

Validity
Validity

0230
0240

IS-12
IS-A6

BHCS4340
BHCS3581

FRY11

20080331

99991231

No Change IS-B

Validity

0260

IS-B5

BHCS4815

FRY11
FRY11
FRY11
FRY11

20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

BS
BS
BS
BS

Validity
Validity
Validity
Validity

0270
0280
0290
0300

BS-3a
BS-3b
BS-3c
BS-8

BHCS2122
BHCS3123
BHCS2125
BHCSC377

FRY11
FRY11

20080331
20080331

99991231
99991231

No Change BS
No Change BS

Validity
Validity

0310
0320

BS-10
BS-15

BHCS2170
BHCSA012

FRY11
FRY11

20080331
20080331

99991231
99991231

No Change BS
No Change BS

Validity
Validity

0330
0340

BS-17
BS-18g

BHCS2948
BHCS3210

FRY11
FRY11
FRY11
FRY11

20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Validity
Validity
Validity
Validity

0350
0360
0370
0390

BS-18g
BS-19
BS-19
BS-A5

BHCS3210
BHCS3300
BHCS3300
BHCSA017

SEPTEMBER 2014

BS
BS
BS
BS-A

Alg Edit Test
bhcsc490 ne null
bhcsc491 ne null
bhcsj196 ne null
bhcsj444 ge 1
if mm-q1 eq 12 then bhcs6909 eq 1 or bhcs6909 eq 2

if (mm-q1 eq 03 or mm-q1 eq 06 or mm-q1 eq 09)
then bhcs6909 eq null
(bhcsa028 + bhcsa029) eq bhcs4107
(bhcsa030 + bhcsa031) eq bhcs4073
(bhcs4107 - bhcs4073) eq bhcs4074
bhct4230 eq bhcs4230
(bhcs4070 + bhcs4080 + bhcsa220 + bhcsb490 +
bhcsb491 + bhcsb492 + bhcsb493 + bhcsb494 +
bhcsc887 + bhcsb497 + bhcs4619) eq bhcs4079
Sum of IS-7a and IS-7b must equal IS-7c.
(bhcsa034 + bhcsc376) eq bhcs4093
Sum of IS-3, IS-5c, and IS-6 minus IS-4 and IS-7c must (bhcs4074 + bhcs4079 + bhcs4091 - bhcs4230 equal IS-8.
bhcs4093) eq bhcs3631
Sum of IS-8, IS-10, and IS-11 minus IS-9 must equal IS- (bhcs3631 + bhcs4320 + bhcs3147 - bhcs4302) eq
12.
bhcs4340
IS-A2 must equal IS-12.
bhct4340 eq bhcs4340
Sum of IS-A1, IS-A2, IS-A3, IS-A5 and IS-A6 minus IS-A4 (bhcs3217 + bhct4340 + bhcsa035 + bhcsb511 +
must equal IS-A7.
bhcs3581 - bhcs4598) eq bhct3210
Sum of IS-B1, IS-B2, IS-B4, and IS-B5 minus IS-B3 must (bhcs3124 + bhcs4605 + bhct4230 + bhcs4815 equal IS-B6.
bhcsc079) eq bhct3123
BS-A6 must equal BS-3a.
bhct2122 eq bhcs2122
IS-B6 must equal BS-3b.
bhct3123 eq bhcs3123
BS-3a minus BS-3b must equal BS-3c.
(bhcs2122 - bhcs3123) eq bhcs2125
Sum of BS-1 through BS-2b and BS-3c through BS-7
(bhcs0010 + bhcs1754 + bhcs1773 + bhcs2125 +
must equal BS-8.
bhcs3545 + bhcs2145 + bhcs2150 + bhcs1724) eq
bhcsc377
Sum of BS-8 and BS-9 must equal BS-10.
(bhcsc377 + bhcsc378) eq bhcs2170
Sum of BS-11 through BS-14 must equal BS-15.
(bhcs3548 + bhcsc379 + bhcs1729 + bhcs2750) eq
bhcsa012
Sum of BS-15 and BS-16 must equal BS-17.
(bhcsa012 + bhcsc380) eq bhcs2948
Sum of BS-18a through BS-18f must equal BS-18g.
(bhcs3230 + bhcs3240 + bhcs3247 + bhcsb530 +
bhcsf033 + bhcsa130) eq bhcs3210
IS-A7 must equal BS-18g.
bhct3210 eq bhcs3210
Sum of BS-17 and BS-18g must equal BS-19.
(bhcs2948 + bhcs3210) eq bhcs3300
BS-19 must equal BS-10.
bhcs3300 eq bhcs2170
Sum of BS-A1 through BS-A5 must equal BS-A6.
(bhcs1410 + bhcs3622 + bhcs3623 + bhcs1975 +
bhcsa017) eq bhct2122

If quarter equals March, June, or September, then the
filing code must equal null.
Sum of IS-1a and IS-1b must equal IS-1c.
Sum of IS-2a and IS-2b must equal IS-2c.
IS-1c minus IS-2c must equal IS-3.
IS-B4 must equal IS-4.
Sum of IS-5a1 through IS-5b must equal IS-5c.

FR Y-11: CHK-1 of 1

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231

Edit
Change
Revised

Schedule

Edit Type

FRY11

Effective
Start Date
20110331

MDRM
Number
BHCSA028

Edit Test

Intraseries

Edit
Target Item
Number
0551
IS-1a

FRY11

20101231

99991231

Added

Quality

9010

IS-1a

BHCSA028

IS-1a should not be null and should not be negative.

FRY11

20110331

99991231

Revised

Intraseries

0552

IS-1b

BHCSA029

If quarter equals June or September and filing code
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
equals null, or quarter equals December and filing
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
code equals "2", then the current period should be
bhcs6909 eq 2) then (bhcsa029-q1 ge bhcsa029-q2)
greater than or equal to the previous period for IS-1b.

FRY11

20101231

99991231

Added

Quality

9010

IS-1b

BHCSA029

IS-1b should not be null and should not be negative.

bhcsa029 ne null and bhcsa029 ge 0

FRY11

20101231

99991231

Added

Quality

9010

IS-1c

BHCS4107

IS-1c should not be null and should not be negative.

bhcs4107 ne null and bhcs4107 ge 0

FRY11

20110331

99991231

Revised

Intraseries

0553

IS-2a

BHCSA030

if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
If quarter equals June or September and filing code
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
equals null, or quarter equals December and filing
bhcs6909 eq 2) then (bhcsa030-q1 ge bhcsa030-q2)
code equals "2", then the current period should be
greater than or equal to the previous period for IS-2a.

FRY11

20101231

99991231

Added

Quality

9010

IS-2a

BHCSA030

IS-2a should not be null and should not be negative.

FRY11

20110331

99991231

Revised

Intraseries

0554

IS-2b

BHCSA031

If quarter equals June or September and filing code
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
equals null, or quarter equals December and filing
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
code equals "2", then the current period should be
bhcs6909 eq 2) then (bhcsa031-q1 ge bhcsa031-q2)
greater than or equal to the previous period for IS-2b.

FRY11

20101231

99991231

Added

Quality

9010

IS-2b

BHCSA031

IS-2b should not be null and should not be negative.

bhcsa031 ne null and bhcsa031 ge 0

FRY11

20101231

99991231

Added

Quality

9010

IS-2c

BHCS4073

IS-2c should not be null and should not be negative.

bhcs4073 ne null and bhcs4073 ge 0

FRY11

20101231

99991231

Added

Quality

9030

IS-3

BHCS4074

IS-3 should not be null.

bhcs4074 ne null

FRY11

20080331

99991231

No Change IS

Quality

0565

IS-4

BHCS4230

If IS-4 is not zero or null, then BS-3b should not be
zero or null.

if bhcs4230 ne 0 or null then bhcs3123 ne 0 or null

FRY11

20110331

99991231

Revised

Intraseries

0555

IS-5a1

BHCS4070

If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for IS5a1.

if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcs4070-q1 ge bhcs4070-q2)

Series

DECEMBER 2013

Alg Edit Test

If quarter equals June or September and filing code
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
equals null, or quarter equals December and filing
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
code equals "2", then the current period should be
bhcs6909 eq 2) then (bhcsa028-q1 ge bhcsa028-q2)
greater than or equal to the previous period for IS-1a.
bhcsa028 ne null and bhcsa028 ge 0

bhcsa030 ne null and bhcsa030 ge 0

FR Y-11: EDIT-1 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231

Edit
Change
Added

Schedule

Edit Type

FRY11

Effective
Start Date
20101231

Quality

Edit
Target Item
Number
9040
IS-5a1

MDRM
Number
BHCS4070

Edit Test

Alg Edit Test

IS-5a1 should not be negative.

bhcs4070 ge 0 or bhcs4070 eq null

FRY11

20110331

99991231

Revised

Intraseries

0556

IS-5a2

BHCS4080

if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcs4080-q1 ge bhcs4080-q2)

FRY11

20101231

99991231

Added

Quality

9040

IS-5a2

BHCS4080

IS-5a2 should not be negative.

bhcs4080 ge 0 or bhcs4080 eq null

FRY11

20110331

99991231

Added

Quality

0503

IS-5a3

BHCSA220

If BS-4 is not equal to null or zero, or BS-11 is not equal if (bhcs3545 ne null and bhcs3545 ne 0) or (bhcs3548
to null or zero, then IS-5a3 should not equal zero.
ne null and bhcs3548 ne 0) then bhcsa220 ne 0

FRY11
FRY11

20110331
20110331

99991231
99991231

Added
Revised

IS
IS

Quality
9050
Intraseries 0557

IS-5a3
IS-5a4

BHCSA220
BHCSB490

Revised

Intraseries

0558

IS-5a8

BHCSB494

99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
No Change

IS
IS
IS
IS
IS

Quality
Quality
Quality
Quality
Quality

9050
9050
9050
9050
0580

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

BHCSC887
BHCSB497
BHCS4619
BHCS4079
BHCS4091

20110331

99991231

Revised

Intraseries

0559

IS-7a

BHCSA034

IS-5a3 should not be null.
If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for IS5a4.
If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for IS5a8.
IS-5a9 should not be null.
IS-5a10 should not be null.
IS-5b should not be null.
IS-5c should not be null.
If IS-6 is not zero or null, then BS-2a or BS-2b should
not be zero or null.
If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for IS-7a.

FRY11

20110331

99991231

FRY11
FRY11
FRY11
FRY11
FRY11

20110331
20101231
20101231
20101231
20080331

FRY11

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Revised

IS
IS

Quality
9050
Intraseries 0560

IS-7a
IS-7b

BHCSA034
BHCSC376

IS-7a should not be null.
If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for IS-7b.

bhcsa034 ne null
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcsC376-q1 ge bhcsC376-q2)

FRY11
FRY11
FRY11

20101231
20101231
20101231

99991231
99991231
99991231

Added
Added
Added

IS
IS
IS

Quality
Quality
Quality

IS-7b
IS-7c
IS-8

BHCSC376
BHCS4093
BHCS3631

IS-7b should not be null.
IS-7c should not be null.
IS-8 should not be null.

bhcsc376 ne null
bhcs4093 ne null
bhcs3631 ne null

Series

DECEMBER 2013

9050
9050
9050

bhcsa220 ne null
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcsB490-q1 ge bhcsB490-q2)

if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcsB494-q1 ge bhcsB494-q2)

bhcsc887 ne null
bhcsb497 ne null
bhcs4619 ne null
bhcs4079 ne null
if bhcs4091 ne 0 or null then bhcs1754 or bhcs1773 ne
0 or null
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcsa034-q1 ge bhcsa034-q2)

FR Y-11: EDIT-2 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231
99991231
99991231
99991231
99991231

Edit
Change
Added
Added
Added
Added
Revised

Schedule

Edit Type

FRY11
FRY11
FRY11
FRY11
FRY11

Effective
Start Date
20101231
20101231
20101231
20101231
20101231

Quality
Quality
Quality
Quality
Quality

Edit
Number
9050
9050
9050
9050
0585

IS-9
IS-10
IS-11
IS-12
IS-Mem1

MDRM
Number
BHCS4302
BHCS4320
BHCS3147
BHCS4340
BHCSF228

IS
IS
IS
IS
IS

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Revised

IS
IS

Quality
Intraseries

9060
0586

IS-Mem1
IS-Mem2

BHCSF228
BHCSJ980

FRY11

20110331

99991231

Revised

Intraseries

0587

IS-Mem2

BHCSJ980

FRY11

20110331

99991231

Revised

Quality

0588

IS-Mem2

BHCSJ980

FRY11

20110331

99991231

Revised

Quality

0589

IS-Mem2

BHCSJ980

FRY11

20110331

99991231

Revised

Intraseries

0590

IS-Mem2

BHCSJ980

FRY11

20110331

99991231

Revised

Quality

0591

IS-Mem2

BHCSJ980

If IS-Mem2 is not equal to null or 0, then the sum of IS- if (bhcsj980 ne null and bhcsj980 ne 0) then (bhcsa220
5a3, IS-5a6, IS-5a10 and IS-5b should not equal 0.
+ bhcsb492 + bhcsb497 + bhcs4619) ne 0

FRY11

20101231

99991231

Revised

IS-A

Quality

0600

IS-A1

BHCS3217

FRY11

20101231

99991231

Revised

IS-A

Intraseries

0600

IS-A1

BHCS3217

For December, if filing code (current) equals "1"
(annual filers) and BS-18g (previous December) is not
equal to null, then IS-A1 (current) should equal BS-18g
(previous December).
If BS-18g (previous December) is not equal to null,
then IS-A1 (current) should equal BS-18g (previous
December).

FRY11
FRY11
FRY11

20101231
20101231
20080331

99991231
99991231
99991231

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

Quality
Quality
Quality

9070
9070
0610

IS-A1
IS-A2
IS-A3

BHCS3217
BHCT4340
BHCSA035

FRY11

20101231

99991231

Added

Quality

9070

IS-A3

BHCSA035

Series

DECEMBER 2013

IS-A

Target Item

Edit Test

Alg Edit Test

IS-9 should not be null.
IS-10 should not be null.
IS-11 should not be null.
IS-12 should not be null.
If the sum of BS-AMem1b and BS-AMem1c is greater
than zero, then IS-Mem1 should not be null.

bhcs4302 ne null
bhcs4320 ne null
bhcs3147 ne null
bhcs4340 ne null
if (bhcsf231 + bhcsf232 gt 0) then bhcsf228 ne null

IS-Mem1 should not be negative.
If quarter equals March, June or September and filing
code equals null, or quarter equals December and
filing code equals "2", and IS-Mem2 (previous) is not
equal to null, then IS-Mem2 (current) should not equal
null.
If quarter equals March, June or September and filing
code equals null, or quarter equals December and
filing code equals "2", and BS-Mem1a (current minus
previous) is not equal to zero, then IS-Mem2 (current)
should not equal null.

bhcsf228 ge 0 or bhcsf228 eq null
if (mm-q1 eq 03 and bhcs6909 eq null) or (mm-q1 eq
06 and bhcs6909 eq null) or (mm-q1 eq 09 and
bhcs6909 eq null) or (mm-q1 eq 12 and bhcs6909 eq
2) and bhcsj980-q2 ne null then bhcsj980-q1 ne null

If BS-Mem1a is not equal to null, then IS-Mem2 should
not equal null.
If BS-Mem1b is not equal to null, then IS-Mem2 should
not equal null.
If quarter equals March, June or September and filing
code equals null, or quarter equals December and
filing code equals "2", and BS-Mem1b (current minus
previous) is not equal to zero, then IS-Mem2 (current)
should not equal null.

if bhcsf819 ne null then bhcsj980 ne null

IS-A1 should not be null.
IS-A2 should not be null.
IS-A3 should be less than or equal to the sum of BS18a and BS-18b.
IS-A3 should not be null.

if (mm-q1 eq 03 and bhcs6909 eq null) or (mm-q1 eq
06 and bhcs6909 eq null) or (mm-q1 eq 09 and
bhcs6909 eq null) or (mm-q1 eq 12 and bhcs6909 eq
2) and (bhcsf819-q1 - bhcsf819-q2) ne 0 then bhcsj980q1 ne null

if bhcsf820 ne null then bhcsj980 ne null
if (mm-q1 eq 03 and bhcs6909 eq null) or (mm-q1 eq
06 and bhcs6909 eq null) or (mm-q1 eq 09 and
bhcs6909 eq null) or (mm-q1 eq 12 and bhcs6909 eq
2) and (bhcsf820-q1 - bhcsf820-q2) ne 0 then bhcsj980q1 ne null

if ((mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
(bhcs3210-q5 ne null)) then (bhcs3217-q1 eq
bhcs3210-q5)
if (mm-q1 eq 03 and bhcs3210-q2 ne null) then
(bhcs3217-q1 eq bhcs3210-q2) or if (mm-q1 eq 06
and bhcs3210-q3 ne null) then (bhcs3217-q1 eq
bhcs3210-q3) or if (mm-q1 eq 09 and bhcs3210-q4 ne
null) then (bhcs3217-q1 eq bhcs3210-q4) or if (mmq1 eq 12 and bhcs3210-q5 ne null) then (bhcs3217-q1
eq bhcs3210-q5)
bhcs3217 ne null
bhct4340 ne null
bhcsa035 le (bhcs3230 + bhcs3240)
bhcsa035 ne null

FR Y-11: EDIT-3 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)

FRY11

Effective
Start Date
20080331

Effective
End Date
99991231

Schedule
Edit
Change
No Change IS-A

Quality

Edit
Target Item
Number
0620
IS-A4

MDRM
Number
BHCS4598

FRY11

20110331

99991231

Revised

IS-A

Intraseries

0640

IS-A4

BHCS4598

FRY11

20101231

99991231

Added

IS-A

Quality

9080

IS-A4

BHCS4598

IS-A4 should not be null and should not be negative.

FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231

Added
Added
Added
Added

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

Quality
Quality
Quality
Intraseries

9090
9090
9090
0670

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

BHCSB511
BHCS3581
BHCT3210
BHCS3124

20101231

99991231

Added

IS-B

Quality

0670

IS-B1

BHCS3124

FRY11
FRY11
FRY11
FRY11

20101231
20080331
20101231
20110331

99991231
99991231
99991231
99991231

Added
No Change
Added
Revised

IS-B
IS-B
IS-B
IS-B

Quality
9100
Quality
0690
Quality
9100
Intraseries 0681

IS-B1
IS-B2
IS-B2
IS-B2

BHCS3124
BHCS4605
BHCS4605
BHCS4605

IS-A5 should not be null.
bhcsb511 ne null
IS-A6 should not be null.
bhcs3581 ne null
IS-A7 should not be null.
bhct3210 ne null
If BS-3b (previous December) is greater than or equal if (mm-q1 eq 03 and bhcs3123-q2 ge 0) then
to zero, then IS-B1 (current) should equal BS-3b
(bhcs3124-q1 eq bhcs3123-q2) or if (mm-q1 eq 06 and
(previous December).
bhcs3123-q3 ge 0) then (bhcs3124-q1 eq bhcs3123q3) or if (mm-q1 eq 09 and bhcs3123-q4 ge 0) then
(bhcs3124-q1 eq bhcs3123-q4) or if (mm-q1 eq 12 and
bhcs3123-q5 ge 0) then (bhcs3124-q1 eq bhcs3123q5)
For December, if filing code (current) equals "1"
if ((mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
(annual filers) and BS-3b (previous December) is
(bhcs3123-q5 ge 0)) then (bhcs3124-q1 eq bhcs3123greater than or equal to zero, then IS-B1 (current)
q5)
should equal BS-3b (previous December).
IS-B1 should not be negative.
bhcs3124 ge 0 or bhcs3124 eq null
IS-B2 should be less than or equal to BS-3a.
bhcs4605 le bhcs2122
IS-B2 should not be negative.
bhcs4605 ge 0 or bhcs4605 eq null
If quarter equals June or September and filing code
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
equals null, or quarter equals December and filing
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
code equals "2", then the current period should be
bhcs6909 eq 2) then (bhcs4605-q1 ge bhcs4605-q2)
greater than or equal to the previous period for IS-B2.

FRY11

20110331

99991231

Revised

IS-B

Intraseries

0682

IS-B3

BHCSC079

If quarter equals June or September and filing code
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
equals null, or quarter equals December and filing
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
code equals "2", then the current period should be
bhcs6909 eq 2) then (bhcsc079-q1 ge bhcsc079-q2)
greater than or equal to the previous period for IS-B3.

FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11

20080331
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231

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

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

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

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

0700
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100
9100

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

BHCSC079
BHCSC079
BHCT3123
BHCS0010
BHCS1754
BHCS1773
BHCS2122
BHCS3123
BHCS2125
BHCS3545
BHCS2145
BHCS2150
BHCS1724

IS-B3 should be less than or equal to BS-3a.
IS-B3 should not be negative.
IS-B6 should not be negative.
BS-1 should not be negative.
BS-2a should not be negative.
BS-2b should not be negative.
BS-3a should not be negative.
BS-3b should not be negative.
BS-3c should not be negative.
BS-4 should not be negative.
BS-5 should not be negative.
BS-6 should not be negative.
BS-7 should not be negative.

Series

DECEMBER 2013

Edit Type

Edit Test

Alg Edit Test

If IS-A4 is greater than zero, then BS-18a should be
greater than zero.
If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for IS-A4.

if bhcs4598 gt 0, then bhcs3230 gt 0
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcs4598-q1 ge bhcs4598-q2)

bhcs4598 ne null and bhcs4598 ge 0

bhcsc079 le bhcs2122
bhcsc079 ge 0 or bhcsc079 eq null
bhct3123 ge 0 or bhct3123 eq null
bhcs0010 ge 0 or bhcs0010 eq null
bhcs1754 ge 0 or bhcs1754 eq null
bhcs1773 ge 0 or bhcs1773 eq null
bhcs2122 ge 0 or bhcs2122 eq null
bhcs3123 ge 0 or bhcs3123 eq null
bhcs2125 ge 0 or bhcs2125 eq null
bhcs3545 ge 0 or bhcs3545 eq null
bhcs2145 ge 0 or bhcs2145 eq null
bhcs2150 ge 0 or bhcs2150 eq null
bhcs1724 ge 0 or bhcs1724 eq null

FR Y-11: EDIT-4 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231
99991231
99991231

Edit
Change
Added
Added
Revised

Schedule

Edit Type

FRY11
FRY11
FRY11

Effective
Start Date
20101231
20101231
20131231

Quality
Quality
Quality

Edit
Number
9100
9100
0720

BS-8
BS-9
BS-10

MDRM
Number
BHCSC377
BHCSC378
BHCS2170

Edit Test

Alg Edit Test

BS
BS
BS

bhcsc377 ge 0 or bhcsc377 eq null
bhcsc378 ge 0 or bhcsc378 eq null
if mm-q1 eq 12 and bhcs6909 eq 1, then bhcs2170 ge
500000 and bhcs2170 lt 1000000

BHCS2170

BS-8 should not be negative.
BS-9 should not be negative.
For December if the filing code equals 1 (annual filers),
then BS-10 should be greater than or equal to $500
million and less than $1 billion.
BS-10 should not be null and should not be negative.

FRY11

20101231

99991231

Added

Quality

9120

BS-10

bhcs2170 ne null and bhcs2170 ge 0

FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added
Added

BS
BS
BS
BS
BS
BS
BS

Quality
Quality
Quality
Quality
Quality
Quality
Quality

9130
9130
9130
9130
9130
9130
9140

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

BHCS3548
BHCSC379
BHCS1729
BHCS2750
BHCSA012
BHCSC380
BHCS2948

BS-11 should not be negative.
BS-12 should not be negative.
BS-13 should not be negative.
BS-14 should not be negative.
BS-15 should not be negative.
BS-16 should not be negative.
BS-17 should not be null and should not be negative.

bhcs3548 ge 0 or bhcs3548 eq null
bhcsc379 ge 0 or bhcsc379 eq null
bhcs1729 ge 0 or bhcs1729 eq null
bhcs2750 ge 0 or bhcs2750 eq null
bhcsa012 ge 0 or bhcsa012 eq null
bhcsc380 ge 0 or bhcsc380 eq null
bhcs2948 ne null and bhcs2948 ge 0

FRY11
FRY11
FRY11

20101231
20101231
20080630

99991231
99991231
99991231

Added
BS
Added
BS
No Change BS

Quality
Quality
Quality

9150
9150
0725

BS-18a
BS-18b
BS-18e

BHCS3230
BHCS3240
BHCSF033

Quality

0726

BS-18e

BHCSF033

BS-18a should not be negative.
BS-18b should not be negative.
If the sum of BS-18a, BS-18b and BS-18f is equal to
zero or null, then BS-18e should not equal null.
If the sum of BS-18a, BS-18b and BS-18f is not equal to
zero or null, then BS-18e should equal null.

bhcs3230 ge 0 or bhcs3230 eq null
bhcs3240 ge 0 or bhcs3240 eq null
if (bhcs3230 + bhcs3240 + bhcsa130) eq 0 or null then
bhcsf033 ne null
if (bhcs3230 + bhcs3240 + bhcsa130) ne 0 or null then
bhcsf033 eq null

FRY11

20080630

99991231

No Change BS

FRY11

20101231

99991231

Added

Quality

9160

BS-19

BHCS3300

BS-19 should not be null and should not be negative.

bhcs3300 ne null and bhcs3300 ge 0

FRY11

20110331

99991231

Added

Intraseries

0734

BS-20

BHCS3817

if bhcs3817-q2 gt 100000 then bhcs3817-q1 gt 0

99991231

Added

Quality

0734

BS-20

BHCS3817

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
9170
Intraseries 0735

BS-20
BS-21

BHCS3817
BHCSA013

FRY11

20110331

99991231

Added

Quality

0735

BS-21

BHCSA013

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
Intraseries

9170
0736

BS-21
BS-22

BHCSA013
BHCSA014

FRY11

20110331

99991231

Added

Quality

0736

BS-22

BHCSA014

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
Intraseries

9170
0737

BS-22
BS-23

BHCSA014
BHCS3411

If BS-20 (previous) is greater than $100 million, then
BS-20 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-20 (previous December) is
greater than $100 million, then BS-20 (current) should
be greater than zero.
BS-20 should not be negative.
If BS-21 (previous) is greater than $100 million, then
BS-21 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-21 (previous December) is
greater than $100 million, then BS-21 (current) should
be greater than zero.
BS-21 should not be negative.
If BS-22 (previous) is greater than $100 million, then
BS-22 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-22 (previous December) is
greater than $100 million, then BS-22 (current) should
be greater than zero.
BS-22 should not be negative.
If BS-23 (previous) is greater than $100 million, then
BS-23 (current) should be greater than zero.

FRY11

20110331

FRY11
FRY11

Series

DECEMBER 2013

Target Item

if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcs3817-q5 gt 100000 then bhcs3817-q1 gt 0

bhcs3817 ge 0 or bhcs3817 eq null
if bhcsa013-q2 gt 100000 then bhcsa013-q1 gt 0
if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcsa013-q5 gt 100000 then bhcsa013-q1 gt 0

bhcsa013 ge 0 or bhcsa013 eq null
if bhcsa014-q2 gt 100000 then bhcsa014-q1 gt 0
if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcsa014-q5 gt 100000 then bhcsa014-q1 gt 0

bhcsa014 ge 0 or bhcsa014 eq null
if bhcs3411-q2 gt 100000 then bhcs3411-q1 gt 0

FR Y-11: EDIT-5 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231

Edit
Change
Added

Schedule

Edit Type

FRY11

Effective
Start Date
20110331

Quality

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
9170
Intraseries 0738

BS-23
BS-24

BHCS3411
BHCS3415

FRY11

20110331

99991231

Added

Quality

0738

BS-24

BHCS3415

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
9170
Intraseries 0739

BS-24
BS-25

BHCS3415
BHCSA015

FRY11

20110331

99991231

Added

Quality

0739

BS-25

BHCSA015

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
Intraseries

9170
0740

BS-25
BS-26a

BHCSA015
BHCSA098

FRY11

20110331

99991231

Added

Quality

0740

BS-26a

BHCSA098

FRY11

20101231

99991231

Added

Quality

9170

BS-26a

BHCSA098

FRY11

20110331

99991231

Added

Intraseries

0741

BS-26b

BHCSA099

If BS-26b (previous) is greater than $100 million, then if bhcsa099-q2 gt 100000 then bhcsa099-q1 gt 0
BS-26b (current) should be greater than zero.

FRY11

20110331

99991231

Added

Quality

0741

BS-26b

BHCSA099

if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcsa099-q5 gt 100000 then bhcsa099-q1 gt 0

FRY11

20101231

99991231

Added

Quality

9170

BS-26b

BHCSA099

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

FRY11

20110331

99991231

Added

Intraseries

0742

BS-27

BHCS3450

If BS-27 (previous) is greater than $100 million, then
BS-27 (current) should be greater than zero.

if bhcs3450-q2 gt 100000 then bhcs3450-q1 gt 0

FRY11

20110331

99991231

Added

Quality

0742

BS-27

BHCS3450

if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcs3450-q5 gt 100000 then bhcs3450-q1 gt 0

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
9170
Intraseries 0743

BS-27
BS-28

BHCS3450
BHCS3826

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

Series

DECEMBER 2013

Edit
Target Item
Number
0737
BS-23

MDRM
Number
BHCS3411

Edit Test

Alg Edit Test

For December, if filing code (current) equals "1"
(annual filers) and BS-23 (previous December) is
greater than $100 million, then BS-23 (current) should
be greater than zero.
BS-23 should not be negative.
If BS-24 (previous) is greater than $100 million, then
BS-24 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-24 (previous December) is
greater than $100 million, then BS-24 (current) should
be greater than zero.
BS-24 should not be negative.
If BS-25 (previous) is greater than $100 million, then
BS-25 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-25 (previous December) is
greater than $100 million, then BS-25 (current) should
be greater than zero.
BS-25 should not be negative.
If BS-26a (previous) is greater than $100 million, then
BS-26a (current) should be greater than zero.

if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcs3411-q5 gt 100000 then bhcs3411-q1 gt 0

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

bhcs3411 ge 0 or bhcs3411 eq null
if bhcs3415-q2 gt 100000 then bhcs3415-q1 gt 0
if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcs3415-q5 gt 100000 then bhcs3415-q1 gt 0

bhcs3415 ge 0 or bhcs3415 eq null
if bhcsa015-q2 gt 100000 then bhcsa015-q1 gt 0
if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcsa015-q5 gt 100000 then bhcsa015-q1 gt 0

bhcsa015 ge 0 or bhcsa015 eq null
if bhcsa098-q2 gt 100000 then bhcsa098-q1 gt 0

if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcsa098-q5 gt 100000 then bhcsa098-q1 gt 0

bhcsa098 ge 0 or bhcsa098 eq null

bhcsa099 ge 0 or bhcsa099 eq null

bhcs3450 ge 0 or bhcs3450 eq null
if bhcs3826-q2 gt 100000 then bhcs3826-q1 gt 0

FR Y-11: EDIT-6 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231

Edit
Change
Added

Schedule

Edit Type

FRY11

Effective
Start Date
20110331

Quality

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
9170
Intraseries 0744

BS-28
BS-29

BHCS3826
BHCS3829

FRY11

20110331

99991231

Added

Quality

0744

BS-29

BHCS3829

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
9170
Intraseries 0745

BS-29
BS-30

BHCS3829
BHCSA100

FRY11

20110331

99991231

Added

Quality

0745

BS-30

BHCSA100

FRY11
FRY11

20101231
20091231

99991231
99991231

Added
Added

BS
BS

Quality
Quality

9170
0730

BS-30
BS-Mem1a

BHCSA100
BHCSF819

FRY11

20080331

99991231

No Change BS

Intraseries

0730

BS-Mem1a

BHCSF819

FRY11

20110331

99991231

Revised

Quality

0731

BS-Mem1a

BHCSF819

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS

Quality
Quality

9170
0502

BS-Mem1a
BS-Mem1b

BHCSF819
BHCSF820

FRY11

20091231

99991231

Added

Quality

0732

BS-Mem1b

BHCSF820

FRY11

20080331

99991231

No Change BS

Intraseries

0732

BS-Mem1b

BHCSF820

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Added

BS
BS-A

Quality
Quality

9170
0500

BS-Mem1b
BS-A1

FRY11

20110331

99991231

Added

BS-A

Quality

0501

FRY11
FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20101231
20101231

99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added

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

Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170

Series

DECEMBER 2013

Edit
Target Item
Number
0743
BS-28

MDRM
Number
BHCS3826

Edit Test

Alg Edit Test

For December, if filing code (current) equals "1"
(annual filers) and BS-28 (previous December) is
greater than $100 million, then BS-28 (current) should
be greater than zero.
BS-28 should not be negative.
If BS-29 (previous) is greater than $100 million, then
BS-29 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-29 (previous December) is
greater than $100 million, then BS-29 (current) should
be greater than zero.
BS-29 should not be negative.
If BS-30 (previous) is greater than $100 million, then
BS-30 (current) should be greater than zero.
For December, if filing code (current) equals "1"
(annual filers) and BS-30 (previous December) is
greater than $100 million, then BS-30 (current) should
be greater than zero.
BS-30 should not be negative.
For December, if filing code (current) equals "1"
(annual filers) and BS-Mem1a (previous December) is
not equal to null or zero, then BS-Mem1a (current)
should not equal null or zero.
If BS-Mem1a (previous) is not equal to null or zero,
then BS-Mem1a (current) should not equal null or zero

if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcs3826-q5 gt 100000 then bhcs3826-q1 gt 0

bhcs3826 ge 0 or bhcs3826 eq null
if bhcs3829-q2 gt 100000 then bhcs3829-q1 gt 0
if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcs3829-q5 gt 100000 then bhcs3829-q1 gt 0

bhcs3829 ge 0 or bhcs3829 eq null
if bhcsa100-q2 gt 100000 then bhcsa100-q1 gt 0
if (mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
bhcsa100-q5 gt 100000 then bhcsa100-q1 gt 0

bhcsa100 ge 0 or bhcsa100 eq null
if ((mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
(bhcsf819-q5 ne null and bhcsf819-q5 ne 0)) then
(bhcsf819-q1 ne null and bhcsf819-q1 ne 0)
if bhcsf819-q2 ne null and bhcsf819-q2 ne 0 then
bhcsf819-q1 ne null and bhcsf819-q1 ne 0

If IS-Mem2 is not equal to null, then BS-Mem1a should
not equal null.
BS-Mem1a should not be negative.
If IS-Mem2 is not equal to null, then BS-Mem1b should
not equal null.
For December, if filing code (current) equals "1"
(annual filers) and BS-Mem1b (previous December) is
not equal to null or zero, then BS-Mem1b (current)
should not equal null or zero.
If BS-Mem1b (previous) is not equal to null or zero,
then BS-Mem1b (current) should not equal null or zero

if bhcsj980 ne null then bhcsf819 ne null

BHCSF820
BHCS1410

BS-Mem1b should not be negative.
If the sum of BS-AMem1b and BS-AMem1c is greater
than zero, then BS-A1 should be greater than zero.

bhcsf820 ge 0 or bhcsf820 eq null
if (bhcsf231 + bhcsf232) gt 0 then bhcs1410 gt 0

BS-A1

BHCS1410

if bhcsf230 gt 0 then bhcs1410 gt 0

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

BHCS1410
BHCS3622
BHCS3623
BHCS1975
BHCSA017

If BS-AMem1a is greater than zero, then BS-A1 should
be greater than zero.
BS-A1 should not be negative.
BS-A2 should not be negative.
BS-A3 should not be negative.
BS-A4 should not be negative.
BS-A5 should not be negative.

bhcsf819 ge 0 or bhcsf819 eq null
if bhcsj980 ne null then bhcsf820 ne null
if ((mm-q1 eq 12) and (bhcs6909-q1 eq 1) and
(bhcsf820-q5 ne null and bhcsf820-q5 ne 0)) then
(bhcsf820-q1 ne null and bhcsf820-q1 ne 0)
if bhcsf820-q2 ne null and bhcsf820-q2 ne 0 then
bhcsf820-q1 ne null and bhcsf820-q1 ne 0

bhcs1410 ge 0 or bhcs1410 eq null
bhcs3622 ge 0 or bhcs3622 eq null
bhcs3623 ge 0 or bhcs3623 eq null
bhcs1975 ge 0 or bhcs1975 eq null
bhcsa017 ge 0 or bhcsa017 eq null

FR Y-11: EDIT-7 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231
99991231
99991231
99991231
99991231

Edit
Change
Added
Added
Added
Added
Revised

Schedule

Edit Type

FRY11
FRY11
FRY11
FRY11
FRY11

Effective
Start Date
20101231
20101231
20101231
20101231
20110331

Quality
Quality
Quality
Quality
Quality

Edit
Number
9170
9170
9170
9170
0755

BS-A6
BS-A7a
BS-A7b
BS-A7c
BS-A7d

MDRM
Number
BHCT2122
BHCS1406
BHCS1407
BHCS1403
BHCSJ979

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

FRY11
FRY11

20110331
20101231

99991231
99991231

Revised
Revised

BS-A
BS-A

Quality
Quality

9170
0756

BS-A7d
BS-AMem1a

BHCSJ979
BHCSF230

FRY11
FRY11
FRY11

20101231
20101231
20101231

99991231
99991231
99991231

Added
Added
Revised

BS-A
BS-A
BS-A

Quality
Quality
Quality

9170
9170
0757

BS-AMem1a
BS-AMem1b
BS-AMem1c

BHCSF230
BHCSF231
BHCSF232

FRY11
FRY11
FRY11
FRY11

20101231
20080331
20101231
20080331

99991231
99991231
99991231
99991231

Added
No Change
Added
No Change

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

Quality
Quality
Quality
Quality

9170
0760
9170
0762

BS-AMem1c
BS-M1
BS-M1
BS-M2a

BHCSF232
BHCS1722
BHCS1722
BHCSA019

FRY11
FRY11

20101231
20080331

99991231
99991231

Added
BS-M
No Change BS-M

Quality
Quality

9170
0763

BS-M2a
BS-M2b

BHCSA019
BHCSA020

FRY11
FRY11

20101231
20110331

99991231
99991231

Added
Revised

BS-M
BS-M

Quality
Intraseries

9170
0770

BS-M2b
BS-M3

BHCSA020
BHCSA021

FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20101231
20090331

99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added
Added
Added
Added
Added
Added

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

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170
9170
9170
9170
9170
9170
0775

BS-M3
BS-M5a
BS-M5b
BS-M5c
BS-M6a
BS-M6b
BS-M6c
BS-M6d
BS-M6e
BS-M6f
BS-M6f1a

BHCSA021
BHCS3163
BHCS3164
BHCS3165
BHCS5468
BHCS5469
BHCS5470
BHCS5477
BHCSA210
BHCSG208
BHCSF639

FRY11
FRY11
FRY11

20090331
20101231
20090331

99991231
99991231
99991231

Added
Added
Added

BS-M
BS-M
BS-M

Quality
Quality
Quality

0777
9170
0776

BS-M6f1a
BS-M6f1a
BS-M6f1b

BHCSF639
BHCSF639
BHCSF640

FRY11

20101231

99991231

Added

BS-M

Quality

0773

BS-M6f1b

BHCSF640

FRY11

20101231

99991231

Added

BS-M

Quality

9170

BS-M6f1b

BHCSF640

Series

DECEMBER 2013

Target Item

Edit Test

Alg Edit Test

BS-A6 should not be negative.
BS-A7a should not be negative.
BS-A7b should not be negative.
BS-A7c should not be negative.
If the sum of BS-A7a through BS-A7c is not equal to
zero or null, then the sum of BS-A7a, BS-A7b and BSA7c should be less than or equal to BS-3a.
BS-A7d should not be negative.
If BS-AMem1a is greater than 5% of BS-3a, then BSAMem1b and BS-AMem1c should not be null and the
sum of BS-AMem1b and BS-AMem1c should be
greater than zero.
BS-AMem1a should not be negative.
BS-AMem1b should not be negative.
BS-AMem1c should be less than or equal to 50% of BSAMem1a.
BS-AMem1c should not be negative.
BS-M1 should be less than or equal to BS-3a.
BS-M1 should not be negative.
If BS-M2a is greater than zero, then BS-M2b should be
greater than zero.
BS-M2a should not be negative.
If BS-M2b is greater than zero, then BS-M2a should be
greater than zero.
BS-M2b should not be negative.
If quarter equals June or September and filing code
equals null, or quarter equals December and filing
code equals "2", then the current period should be
greater than or equal to the previous period for BSM3.
BS-M3 should not be negative.
BS-M5a should not be negative.
BS-M5b should not be negative.
BS-M5c should not be negative.
BS-M6a should not be negative.
BS-M6b should not be negative.
BS-M6c should not be negative.
BS-M6d should not be negative.
BS-M6e should not be negative.
BS-M6f should not be negative.
If BS-M6f1a is not equal to null or zero, then BS-M6f
and BS-M6f1b should be greater than zero.
BS-M6f1a should be less than or equal to BS-M6f.
BS-M6f1a should not be negative.
If BS-M6f1b is not equal to null or zero, then BS-M6f
and BS-M6f1a should be greater than zero.
BS-M6f1b should be greater than or equal to BSM6f1a.
BS-M6f1b should not be negative.

bhct2122 ge 0 or bhct2122 eq null
bhcs1406 ge 0 or bhcs1406 eq null
bhcs1407 ge 0 or bhcs1407 eq null
bhcs1403 ge 0 or bhcs1403 eq null
if (bhcs1406 + bhcs1407 + bhcs1403) ne 0 and
(bhcs1406 + bhcs1407 + bhcs1403) ne null then
(bhcs1406 + bhcs1407 + bhcs1403) le bhcs2122
bhcsj979 ge 0 or bhcsj979 eq null
if bhcsf230 gt (0.05 * bhcs2122) then ((bhcsf231 ne
null and bhcsf232 ne null) and (bhcsf231 + bhcsf232 gt
0))
bhcsf230 ge 0 or bhcsf230 eq null
bhcsf231 ge 0 or bhcsf231 eq null
bhcsf232 le (0.50 * bhcsf230)
bhcsf232 ge 0 or bhcsf232 eq null
bhcs1722 le bhcs2122
bhcs1722 ge 0 or bhcs1722 eq null
if bhcsa019 gt 0 then bhcsa020 gt 0
bhcsa019 ge 0 or bhcsa019 eq null
if bhcsa020 gt 0 then bhcsa019 gt 0
bhcsa020 ge 0 or bhcsa020 eq null
if (mm-q1 eq 06 and bhcs6909 eq null) or (mm-q1 eq
09 and bhcs6909 eq null) or (mm-q1 eq 12 and
bhcs6909 eq 2) then (bhcsa021-q1 ge bhcsa021-q2)

bhcsa021 ge 0 or bhcsa021 eq null
bhcs3163 ge 0 or bhcs3163 eq null
bhcs3164 ge 0 or bhcs3164 eq null
bhcs3165 ge 0 or bhcs3165 eq null
bhcs5468 ge 0 or bhcs5468 eq null
bhcs5469 ge 0 or bhcs5469 eq null
bhcs5470 ge 0 or bhcs5470 eq null
bhcs5477 ge 0 or bhcs5477 eq null
bhcsa210 ge 0 or bhcsa210 eq null
bhcsg208 ge 0 or bhcsg208 eq null
if (bhcsf639 ne null and bhcsf639 ne 0) then (bhcsg208
gt 0 and bhcsf640 gt 0)
bhcsf639 le bhcsg208
bhcsf639 ge 0 or bhcsf639 eq null
if (bhcsf640 ne null and bhcsf640 ne 0) then (bhcsg208
gt 0 and bhcsf639 gt 0)
bhcsf640 ge bhcsf639
bhcsf640 ge 0 or bhcsf640 eq null

FR Y-11: EDIT-8 of 9

DRAFT

Quality (Q) and Intraseries (I) Edits for the FR Y-11
(Effective as of December 31, 2013)
Effective
End Date
99991231

Edit
Change
Added

Schedule

Edit Type

FRY11

Effective
Start Date
20090331

Quality

Edit
Target Item
Number
0774
BS-M6g

MDRM
Number
BHCS5478

BS-M

FRY11
FRY11
FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20101231
20101231
20090331

99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added

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

Quality
Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170
0779

BS-M6g
BS-M7a
BS-M7b
BS-M7c
BS-M7d
BS-M8

BHCS5478
BHCSB556
BHCSA022
BHCSA023
BHCSA024
BHCS3197

FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20090331

99991231
99991231
99991231
99991231

Added
Added
Added
Revised

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

Quality
Quality
Quality
Quality

9170
9170
9170
0800

BS-M8
BS-M9a
BS-M9b
BS-M9c

BHCS3197
BHCS1725
BHCS1726
BHCS1793

FRY11

20090331

99991231

Revised

BS-M

Quality

0805

BS-M9c

BHCS1793

FRY11
FRY11
FRY11

20101231
20101231
20090331

99991231
99991231
99991231

Added
Added
Revised

BS-M
BS-M
BS-M

Quality
Quality
Quality

9170
9170
0810

BS-M9c
BS-M10
BS-M11

BHCS1793
BHCS2309
BHCS3298

FRY11
FRY11
FRY11
FRY11
FRY11
FRY11
FRY11

20101231
20101231
20101231
20101231
20101231
20101231
20090331

99991231
99991231
99991231
99991231
99991231
99991231
99991231

Added
Added
Added
Added
Added
Added
Revised

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

Quality
Quality
Quality
Quality
Quality
Quality
Quality

9170
9170
9170
9170
9170
9170
0830

BS-M11
BS-M12a
BS-M12b
BS-M12c
BS-M13a
BS-M13b
BS-M13c

BHCS3298
BHCSA025
BHCSA026
BHCSA027
BHCS1781
BHCS1782
BHCS1794

FRY11

20090331

99991231

Revised

BS-M

Quality

0840

BS-M13c

BHCS1794

FRY11
FRY11
FRY11

20101231
20101231
20101231

99991231
99991231
99991231

Added
Added
Added

BS-M
BS-M
BS-M

Quality
Quality
Quality

9170
9170
9170

BS-M13c
BS-M14
BS-M15

BHCS1794
BHCS3283
BHCSA016

Series

DECEMBER 2013

Edit Test

Alg Edit Test

The sum of BS-M6a, BS-M6b, BS-M6c, BS-M6d, BSM6e, BS-M6f, and BS-M6g should be less than or
equal to BS-4.
BS-M6g should not be negative.
BS-M7a should not be negative.
BS-M7b should not be negative.
BS-M7c should not be negative.
BS-M7d should not be negative.
If the sum of BS-2a, BS-2b, BS-3c and BS-4 is greater
than zero then BS-M8 should be greater than zero.

(bhcs5468 + bhcs5469 + bhcs5470 + bhcs5477 +
bhcsa210 + bhcsg208 + bhcs5478) le bhcs3545

BS-M8 should not be negative.
BS-M9a should not be negative.
BS-M9b should not be negative.
The sum of BS-M9a through BS-M9c and BS-M4
should be less than or equal to BS-9.
If BS-9 is greater than zero, then the sum of BS-M9a
through BS-M9c and BS-M4 should be greater than
zero.
BS-M9c should not be negative.
BS-M10 should not be negative.
The sum of BS-M10 and BS-M11 should be less than or
equal to the sum of BS-12 and BS-13.
BS-M11 should not be negative.
BS-M12a should not be negative.
BS-M12b should not be negative.
BS-M12c should not be negative.
BS-M13a should not be negative.
BS-M13b should not be negative.
The sum of BS-M13a through BS-M13c should be less
than or equal to BS-16.
If BS-16 is greater than zero, then the sum of BS-M13a
through BS-M13c should be greater than zero.
BS-M13c should not be negative.
BS-M14 should not be negative.
BS-M15 should not be negative.

bhcs5478 ge 0 or bhcs5478 eq null
bhcsb556 ge 0 or bhcsb556 eq null
bhcsa022 ge 0 or bhcsa022 eq null
bhcsa023 ge 0 or bhcsa023 eq null
bhcsa024 ge 0 or bhcsa024 eq null
(bhcs1754 + bhcs1773 + bhcs2125 + bhcs3545) gt 0
then bhcs3197 gt 0
bhcs3197 ge 0 or bhcs3197 eq null
bhcs1725 ge 0 or bhcs1725 eq null
bhcs1726 ge 0 or bhcs1726 eq null
(bhcs1725 + bhcs1726 + bhcs1793 + bhcs2130) le
bhcsc378
if bhcsc378 gt 0 then (bhcs1725 + bhcs1726 +
bhcs1793 + bhcs2130) gt 0
bhcs1793 ge 0 or bhcs1793 eq null
bhcs2309 ge 0 or bhcs2309 eq null
(bhcs2309 + bhcs3298) le (bhcsc379 + bhcs1729)
bhcs3298 ge 0 or bhcs3298 eq null
bhcsa025 ge 0 or bhcsa025 eq null
bhcsa026 ge 0 or bhcsa026 eq null
bhcsa027 ge 0 or bhcsa027 eq null
bhcs1781 ge 0 or bhcs1781 eq null
bhcs1782 ge 0 or bhcs1782 eq null
(bhcs1781 + bhcs1782 + bhcs1794) le bhcsc380
if bhcsc380 gt 0 then (bhcs1781 + bhcs1782 +
bhcs1794) gt 0
bhcs1794 ge 0 or bhcs1794 eq null
bhcs3283 ge 0 or bhcs3283 eq null
bhcsa016 ge 0 or bhcsa016 eq null

FR Y-11: EDIT-9 of 9

DRAFT

Validity (V) Edits for the FR Y-11S
(Effective as of December 31, 2014)
Effective
End Date
99991231

Edit
Change
Added

Schedule

Edit Type

FRY11S

Effective
Start Date
20141231

Page 1

FRY11S

20141231

99991231

Added

FRY11S

20141231

99991231

FRY11S

20121231

FRY11S

20081231

Series

Validity

Edit
Target Item
Number
8010
SROFFRNM

MDRM
Number
BHCSC490

Page 1

Validity

8011

TITLEOFF

BHCSC491

Added

Page 1

Validity

8012

DATESIGN

BHCSJ196

99991231

Revised

Page 1

Validity

0120

NUMRPTS

BHCSJ444

99991231

No Change FS

Validity

0100

FS-5

BHCSF822

DECEMBER 2014

Edit Test

Alg Edit Test

Text for printed name of senior officer (SROFFRNM)
must be provided.
Text for printed title of senior officer (TITLEOFF) must
be provided.
Text for Date of Signature (DATESIGN) must be
provided and entered in MM/DD/YYYY format.
Number of reports attested to under this signature
must be greater than or equal to 1
FS-5 must equal "1" (yes) or "0" (no).

bhcsc490 ne null
bhcsc491 ne null
bhcsj196 ne null
bhcsj444 ge 1
bhcsf822 eq 1 or bhcsf822 eq 0

FR Y-11S: CHK-1 of 1

DRAFT

Quality (Q) Edits for the FR -Y11S
(Effective as of December 31, 2013)
Effective
End Date
99991231
99991231

Edit
Change
Added
Revised

Schedule

Edit Type

FRY11S
FRY11S

Effective
Start Date
20101231
20131231

FS
FS

FRY11S
FRY11S
FRY11S
FRY11S

20091231
20091231
20101231
20101231

99991231
99991231
99991231
99991231

Revised
Revised
Added
Revised

FS
FS
FS
FS

Series

DECEMBER 2013

Quality
Quality

Edit
Target Item
Number
9000
FS-1
0900
FS-2

MDRM
Number
BHCS4340
BHCS2170

Quality
Quality
Quality
Quality

0920
0940
9000
0960

BHCS2170
BHCS3210
BHCS3210
BHCS2013

FS-2
FS-3
FS-3
FS-4

Edit Test

Alg Edit Test

FS-1 should not be null.
FS-2 should be greater than or equal to $250 and less
than $500 million.
FS-1 should be less than FS-2.
FS-3 should be less than or equal to FS-2.
FS-3 should not be null.
If FS-4 is not equal to null then FS-4 should be greater
than or equal to 0 and less than $5 billion.

bhcs4340 ne null
bhcs2170 ge 250000 and bhcs2170 lt 500000
bhcs4340 lt bhcs2170
bhcs3210 le bhcs2170
bhcs3210 ne null
if bhcs2013 ne null then bhcs2013 ge 0 and bhcs2013
lt 5000000

FR -Y11S: EDIT-1 of 1

File Type	application/pdf
File Modified	2018-03-12
File Created	2018-01-03