Recordkeeping FR Y-9LP

INSTRUCTIONS FOR PREPARATION OF

Parent Company Only Financial Statements
for Large Holding Companies

GENERAL INSTRUCTIONS

Who Must Report
A. Reporting Criteria
All bank holding companies, savings and loan holding
companies,1 securities holding companies and U.S intermediate holding companies (collectively “holding companies”), regardless of size, are required to submit financial statements to the Federal Reserve, unless specifically
exempted (see description of exemptions below).
The specific reporting requirements for each holding
company depend upon the size of the holding company,
or other specific factors as determined by the appropriate
Federal Reserve Bank. Holding companies must file the
appropriate forms as described below:
(1) Holding Companies with Total Consolidated Assets
of $3 billion or More. Holding companies with total
consolidated assets of $3 billion or more (the top tier
of a multi-tiered holding company, when applicable)
must file:
(a) the Consolidated Financial Statements for Holding Companies (FR Y-9C) quarterly, as of the last
calendar day of March, June, September, and
December.
(b) the Parent Company Only Financial Statements
for Large Holding Companies (FR Y-9LP) quarterly, as of the last calendar day of March, June,
September, and December.
1. Savings and loan holding companies do not include any trust (other
than a pension, profit-sharing, stockholders’ voting or business trust)
which controls a savings association if such trust by its terms must
terminate within 25 years or not later than 21 years and 10 months after the
death of individuals living on the effective date of the trust, and (a) was
in existence and in control of a savings association on June 26, 1967, or,
(b) is a testamentary trust. See Section 238.2 of Regulation LL for more
information.
FR Y-9LP
General Instructions September 2018

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

semiannual basis, as of the last calendar day of June
and December.2
For tiered holding companies. When holding companies with total consolidated assets of less than
$3 billion, own or control, or are owned or controlled
by, other holding companies (i.e., are tiered holding
companies), the top-tier holding company must file
the FR Y-9SP for the top-tier parent company of the
holding company. In addition, such tiered holding
companies, must also submit, or have the holding
company subsidiary submit, a separate FR Y-9SP for
each lower-tier holding company.
When a holding company that has total consolidated
assets of less than $3 billion is a subsidiary of a
holding company that files the FR Y-9C, the holding
company that has total consolidated assets of less
than $3 billion would report on the FR Y-9LP rather
than the FR Y-9SP.
The instructions for the FR Y-9C, FR Y-9ES, and the
FR Y-9SP are not included in this booklet but may be
obtained from the Federal Reserve Bank in the district
where the holding company files its reports, or may be
found on the Federal Reserve Board’s public website
(www.federalreserve.gov/apps/reportforms).

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

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

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

C. Shifts in Reporting Status
A top-tier holding company that reaches $3 billion or
more in total consolidated assets as of June 30 of the
preceding year must begin reporting the FR Y-9C and the
FR Y-9LP in March of the current year, and any lowertier holding companies must begin reporting the FR Y9LP in March of the current year. If a top-tier holding
company reaches $3 billion or more in total consolidated
assets due to a business combination, then the holding
company must begin reporting the FR Y-9C and the
FR Y-9LP with the first quarterly report date following
the effective date of the business combination, and any
lower-tier holding companies must begin reporting the
FR Y-9LP with the first quarterly report date following
the effective date of the business combination. In general,
once a holding company reaches or exceeds $3 billion in
total consolidated assets and begins filing the FR Y-9C
and FR Y-9LP, it should file a complete FR Y-9C and
FR Y-9LP going forward (and any lower-tier holding
companies should file a complete FR Y-9LP going
forward). If a top-tier holding company’s total consolidated assets should subsequently fall to less than $3 billion for four consecutive quarters, then the holding
company may revert to filing the FR Y-9SP (and any
lower-tier holding companies in those organizations may
revert to filing the FR Y-9SP).

Where to Submit the Reports
Electronic Submission
All holding companies are required to submit their
completed reports electronically. Holding companies
should contact their district Reserve Bank or go to
www.frbservices.org/centralbank/reportingcentral/index
.html for procedures for electronic submission.
FR Y-9LP
General Instructions September 2018

General Instructions

When to Submit the Reports
The Parent Company Only Financial Statements for
Large Holding Companies(FR Y-9LP) are required to be
submitted as of March 31, June 30, September 30 and
December 31. The submission date is 45 calendar days
after the as of date unless that day fall on a weekend or
holiday (subject to the timely filing provisions). For
example, the June 30 report must be received by August
14 and the September 30 report by November 14. The
term ‘‘submission date’’ is defined as the date by which
the appropriate Reserve Bank must receive the holding
company’s FR Y-9LP.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission
would aid the Federal Reserve in reviewing and processing the reports and is encouraged. No extensions of time
for submitting reports are granted.
The reports are due by the end of the reporting day on the
submission date (i.e., 5:00 P.M. at each of the Reserve
Banks).

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

Equity Method of Accounting for
Investments in Bank and Nonbank
Subsidiaries and Associated Companies
Each holding company in preparing its parent company
only financial statements shall account for all investFR Y-9LP
General Instructions March 2015

ments in subsidiaries, associated companies, and those
corporate joint ventures over which the holding company
exercises significant influence according to the equity
method of accounting, as prescribed by GAAP. The
equity method of accounting is described in Schedule PC, item 5. (Refer to the instructions for Schedule PC, item 5, ‘‘Investments in and receivables due from
subsidiaries and associated companies,’’ for the definitions of the terms subsidiary, associated company, and
corporate joint venture.)

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

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

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

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

F. Verification and Signatures
Verification. All addition and subtraction should be
double-checked before reports are submitted. Totals and
subtotals in supporting materials should be cross-checked
to corresponding items elsewhere in the reports. Before a
report is submitted, all amounts should be compared with
the corresponding amounts in the previous report. If there
are any unusual changes from the previous report, a brief
explanation of the changes should be provided to the
appropriate Reserve Bank.
Signatures. The Parent Company Only Financial Statements for Large Holding Companies must be signed by
the Chief Financial Officer of the holding company (or by
FR Y-9LP
General Instructions March 2015

General Instructions

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

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

G. Amended Reports

(2) The Line Item Instructions for each schedule of the
report for the parent company only of the holding
company.

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

FR Y-9LP
General Instructions March 2015

H. Organization of the Instruction Book
The instruction book is divided into two sections:
(1) The General Instructions describing overall reporting
requirements.

Additional copies of this instruction book may be obtained
from the Federal Reserve Bank in the district where the
reporting holding company submits its FR Y-9LP reports,
or may be found on the Federal Reserve Board’s public
website (www.federalreserve.gov).

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LINE ITEM INSTRUCTIONS FOR

Parent Company Only
Income Statement
Schedule PI

The Parent Company Only Income Statement, Schedule
PI, is to be presented on a calendar-year-to-date basis.
Line Item 1 Operating Income:
Line Item 1(a) Income from bank subsidiaries and
associated banks, excluding equity in undistributed
income.
Report the reporting holding company’s income from
direct investments in and transactions with direct and
indirect bank subsidiaries and associated banks according
to the appropriate captions, excluding equity in undistributed income.
Line Item 1(a)(1) Dividends.
Report dividend income declared or paid to the reporting
holding company from bank subsidiaries and associated
banks.
Line Item 1(a)(2) Interest.
Report interest income paid or payable to the reporting
holding company related to cash and balances due from
and extensions of credit to bank subsidiaries and associated banks.
Exclude interest from balances due from depository
institutions that are not related to the parent holding
company. Such interest should be reported in item 1(e)
below.
Line Item 1(a)(3) Management and service fees.
Report management and service fees paid or payable to
the reporting holding company by the bank subsidiaries
and associated banks.
Line Item 1(a)(4) Other.
Report all other income paid or payable by bank subsidiaries or associated banks to the reporting holding comFR Y-9LP
Schedule PI June 2013

pany related to transactions with bank subsidiaries and
associated banks. Exclude amounts reported in
Items 1(a)(1), 1(a)(2), and 1(a)(3). Exclude the parent’s
equity in the undistributed earnings of bank subsidiaries
and associated banks.
Line Item 1(a)(5) Total.
Report the sum of Items 1(a)(1) through 1(a)(4).
Line Item 1(b) Income from nonbank subsidiaries
and associated nonbank companies, excluding
equity in undistributed income.
Report the reporting holding company’s income from
direct investments in and transactions with direct and
indirect nonbank subsidiaries and associated nonbank
companies according to the appropriate captions, excluding equity in undistributed income. Exclude income from
banks, subsidiaries of banks, and Edge Act and Agreement subsidiaries.
Line Item 1(b)(1) Dividends.
Report dividend income declared or paid to the reporting
holding company by nonbank subsidiaries and associated
nonbank companies.
Line Item 1(b)(2) Interest.
Report interest income paid or payable to the reporting
holding company related to cash and balances due from
and extensions of credit to nonbank subsidiaries and
associated nonbank companies.
Line Item 1(b)(3) Management and service fees.
Report management and service fee income paid or
payable by the nonbank subsidiaries and associated nonbank companies to the reporting holding company in
connection with services rendered to nonbank subsidiaries and associated nonbank companies.
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Schedule PI

Line Item 1(b)(4)

Other.

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

Total.

Report the sum of Items 1(b)(1) through 1(b)(4).
Line Item 1(c) Income from subsidiary holding
companies and associated holding companies,
excluding equity in undistributed income.
This item is to be completed only by holding companies
that have subsidiary holding companies or associated
holding companies. Report the reporting holding company’s income from direct investments in and transactions
with direct and indirect subsidiary holding companies
and associated holding companies according to the
appropriate captions, excluding equity in undistributed
income.
Line Item 1(c)(1) Dividends.
Report dividend income declared or paid to the reporting
holding company from subsidiary holding companies and
associated holding companies.
Line Item 1(c)(2) Interest.
Report interest income paid or payable to the reporting
holding company related to cash and balances due from
and extensions of credit to subsidiary holding companies
and associated holding companies.
Line Item 1(c)(3) Management and service fees.
Report management and service fee revenue paid or
payable to the reporting holding company in connection
with services rendered to subsidiary holding companies
and associated holding companies.

Line Item 1(c)(5) Total.
Report the sum of Items 1(c)(1) through 1(c)(4).
Line Item 1(d) Securities gains/(losses).
Report the net gain or loss realized by the reporting
holding company during the calendar year-to-date from
the sale, exchange, redemption, or retirement of all
securities. The gain or loss is the difference between the
sales price (excluding interest at the coupon rate accrued
since the last interest payment date, if any) and the
amortized cost. If this net amount is a loss, enclose it in
parentheses.
Holding companies that have adopted ASU 2016-13,
which governs the accounting for credit losses, should
adjust the amortized cost for recoveries of any prior
chargeoffs when calculating the realized gain or loss on a
security, such that the recovery of a previously charged
off amount should be recorded before recognizing the
gain.
For holding companies that have adopted ASU 2016-01,
include realized gains (losses) on available for sale debt
securities in item 1(d). Report realized and unrealized
gains (losses) during the year-to-date reporting period on
equity securities with readily determinable fair values not
held for trading in Schedule PI, item 3(b).
Do not adjust for applicable income taxes (income taxes
applicable to gains (losses) on securities are to be
included in the applicable income taxes reported in
item 4 below).
Line Item 1(e) All other operating income.
Report all other operating income of the reporting holding company, exclusive of income from subsidiaries and
associated companies reported in Items 1(a), 1(b) and
1(c) above.
Report in this item any income from cash and balances
due from unrelated depository institutions.

Line Item 1(c)(4) Other.

Line Item 1(f) Total Operating Income.

Report all other income paid or payable to the reporting
holding company related to transactions with subsidiary
holding companies and associated holding companies.
Exclude amounts reported in Items 1(c)(1), 1(c)(2), and
1(c)(3). Exclude the reporting holding company’s equity
in the undistributed earnings of subsidiary holding companies and associated holding companies.

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

PI-2

Line Item 2 Operating Expense.
Line Item 2(a) Salaries and employee benefits.
Report the total amount of expenses attributable to
(a) salaries and wages of officers and employees, and
(b) pensions and employee benefits.
FR Y-9LP
Schedule PI March 2019

Schedule PI

Line Item 2(b) Interest expense.
Report the interest expense related to all debt instruments
issued by the reporting holding company for the purpose
of borrowing money as reported in Schedule PC, items
11, 12, 13(a), 13(b), 14, and 16.
Line Item 2(c) Provision for loan and lease losses.
Holding companies that have not adopted ASU-2016-13,
report the amount charged against current operating
earnings to provide for actual and prospective loan and
lease losses.
Holding companies that have adopted ASU 2016-13,
which governs the accounting for credit losses, report the
amount expensed as the provisions for credit losses,
during the calendar year-to-date. The provisions for
credit losses represents the amount appropriate to absorb
estimated credit losses over the life of the financial assets
reported at amortized cost within the scope of the standard. Exclude the initial allowances established on the
purchase of credit-deteriorated (PCD) financial assets,
which are recorded at acquisition as an adjustment to the
amortized cost basis of the asset.
Line Item 2(d) All other expenses.
Report all other operating expenses of the reporting
holding company that cannot properly be reported against
Items 2(a), 2(b), and 2(c). Include in this item goodwill
impairment losses and amortization expense and impairment losses from other intangible assets. In addition, for
purposes of this reporting item, include any interest
expense accrued on borrowings reported on Schedule
PC, in item 18, ‘‘Balances due to subsidiaries and related
institutions.’’
Line Item 2(e) Total operating expense.
Sum of Items 2(a) through 2(d).
Line Item 3 Income (loss) before applicable
income taxes, discontinued operations and
undistributed income.
(Item 1(f) minus Item 2(e)). Report a negative in parentheses.
FR Y-9LP
Schedule PI March 2019

Line Item 3(a) Income (loss) before unrealized
holding gains (losses) on equity securities not held
for trading, applicable income taxes and
discontinued operations.
Report the holding company’s pretax income from continuing operations before unrealized holding gains (losses)
on equity securities not held for trading. This amount is
determined by subtracting Item 1(f) minus Item 2(e)).
Report a negative amount in parentheses.
NOTE: Item 3(b) is to be completed only by holding
companies that have adopted FASB Accounting Standards Update No. 2016-01 (ASU 2016-01), which
includes provisions governing the accounting for investments in equity securities and eliminates the concept of
available-for-sale equity securities. ASU 2016-01 requires
holdings of equity securities (except those accounted for
under the equity method or that result in consolidation),
including other ownership interests (such as partnerships,
unincorporated joint ventures, and limited liability companies), to be measured at fair value with changes in the
fair value recognized through net income. However, an
institution may choose to measure equity securities and
other equity investments that do not have readily determinable fair values at cost minus impairment, if any, plus
or minus changes resulting from observable price changes
in orderly transactions for the identical or a similar
investment of the same issuer.
Holding companies that have not adopted ASU 2016-01
should leave item 3(b) blank and report their unrealized
gains (losses) on available-for-sale equity securities during the year-to-date reporting period in Schedule SC,
item 16(d), “Accumulated other comprehensive income”).
Line Item 3(b) Unrealized holding gains (losses)
on equity securities not held for trading.
Report unrealized holding gains (losses) during the yearto-date reporting period on equity securities with readily
determinable fair values not held for trading. Include
unrealized holding gains (losses) during the year-to-date
reporting period on equity securities and other equity
investments without readily determinable fair values not
held for trading that are measured at fair value through
earnings. Also include impairment, if any, plus or minus
changes resulting from observable price changes during
the year-to-date reporting period on equity securities and
other equity investments without readily determinable
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Schedule PI

fair values not held for trading for which this measurement election is made.

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

If a holding company sells an equity security or other
equity investment, but had not yet recorded the change in
value to the point of sale since the last value change was
recorded, include the change in value of the equity
security or other equity investment to the point of sale in
this item.

Line Item 7(a) Bank.

Line Item 3(c) Income (loss) before applicable
income taxes and discontinued operations.
Report the institution’s pretax income from continuing
operations as the sum of Schedule PI, item 3(a), “Income
(loss) before unrealized holding gains (losses) on equity
securities not held for trading, applicable income taxes,
and discontinued operations,” and Schedule PI, item
3(b), “Unrealized holding gains (losses) on equity securities not held for trading.” Report a negative amount in
parentheses.
Line Item 4 Applicable income taxes.
Report the total estimated amount of current and deferred
income taxes—Federal, State and local (estimated or
accrued)—on a parent company only basis for the period.
Holding companies that report a net tax benefit on a
parent company only basis must enclose the amount in
parentheses. Exclude taxes reported below against Item 5.
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 PI item 3 “Income
(loss) before applicable income taxes, discontinued operations and undistributed income.”
Line Item 5 Discontinued operations, net of
applicable income taxes.
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.
Line Item 6 Income (loss) before undistributed
income of subsidiaries and associated companies.
Sum of Item 3(c) and Item 5, minus Item 4.
PI-4

Report the parent’s equity in undistributed income of bank
subsidiaries and of Edge Act and Agreement subsidiaries
and associated banks, less applicable taxes. Include equity
in securities gains or losses, discontinued operations, and
cumulative effects of changes in accounting principles of
bank subsidiaries and associated banks, less applicable
taxes. Report a loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(a)(1).
Line Item 7(b) Nonbank.
Report the parent’s equity in undistributed income of
nonbank subsidiaries and associated nonbank companies,
less applicable taxes. Include equity in securities gains
or losses, discontinued operations, and cumulative effects
of changes in accounting principles of nonbank subsidiaries and associated nonbanks, less applicable taxes. Report
a loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(b)(1).
Line Item 7(c) Subsidiary holding companies.
Report the parent’s equity in undistributed income of
subsidiary holding companies and associated holding
companies, less applicable taxes. Include equity in securities gains or losses, discontinued operations, and cumulative effects of changes in accounting principles of
subsidiary holding companies and associated holding
companies, less applicable taxes. Report a loss in parentheses.
Exclude any dividends declared or paid, which should be
reported in line item 1(c)(1).
Line Item 8 Net Income (Loss).
Sum of Items 6, 7(a), 7(b) and 7(c).

Memoranda
Line Item M1 Noncash items included in
operating expense.
Report the amount considered by the reporting holding
company to represent noncash expenditures included in
FR Y-9LP
Schedule PI March 2018

Schedule PI

the amount reported in Schedule PI, Item 2(e). Such items
include depreciation and amortization of intangible assets,
but are not limited to these items.
Line Item M2 Loan and lease financing
receivables charged-off.
Report the amount of loan and lease financing receivables that the reporting holding company has charged-off
on the parent company’s books.
Line Item M3 Loan and lease financing
receivables recoveries.
Report the amount of loan and lease financing receivables that the reporting holding company has recovered
on the parent company’s books.
Line Item M4 Interest expense paid to
special-purpose subsidiaries that issued trust
preferred securities (included in item 2(d) above).
Report the amount of interest expense as of the year-todate reporting period that has been paid by the parent
holding company on parent company notes held by
special-purpose subsidiaries that have issued ‘‘trust preferred securities.’’ In these transactions, a special-purpose
subsidiary (typically, a trust) of the parent company
issues preferred securities and lends the proceeds of
its issuance to its parent company in exchange for a
deeply subordinated intercompany note from the parent
company.
NOTE: The amount of interest expense paid to specialpurpose subsidiaries that have issued trust preferred
securities reported in this item should also be included
as part of the total amount reported in Schedule PI,
item 2(d), ‘‘All other expenses.’’ See the instructions for
Schedule PI, item 2(d).
Memorandum item 5 is to be completed by holding
companies that have elected to account for financial
instruments or servicing assets and liabilities at fair
value under a fair value option.
Memoranda item 5 is to be completed by holding companies 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
FR Y-9LP
Schedule PI March 2018

Instrument – 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 holding company has elected to apply the fair value
option to interest-bearing financial assets and liabilities,
it should report the interest income on these financial
assets (except any that are in nonaccrual status) and the
interest expense on these financial liabilities for the
year-to-date in the appropriate interest income and interest expense items on Schedule PI, not as part of the
reported change in fair value of these assets and liabilities
for the year-to-date. The holding company should measure the interest income or interest expense on a financial
asset or liability to which the fair value option has been
applied using either the contractual interest rate on the
asset or liability or the effective yield method based on
the amount at which the asset or liability was first
recognized on the balance sheet. Although the use of the
contractual interest rate is an acceptable method under
GAAP, when a financial asset or liability has a significant
premium or discount upon initial recognition, the measurement of interest income or interest expense under the
effective yield method more accurately portrays the
economic substance of the transaction. In addition, in
some cases, GAAP requires a particular method of
interest income recognition when the fair value option is
elected. For example, when the fair value option has been
applied to a beneficial interest in securitized financial
assets within the scope of ASC Subtopic 325-40,
Investments-Other – Beneficial Interests in Securitized
Financial Assets (formerly Emerging Issues Task Force
Issue No. 99-20, Recognition of Interest Income and
Impairment on Purchased and Retained Beneficial Interests in Securitized Financial Assets), interest income
should be measured in accordance with the consensus in
this Issue. Similarly, when the fair value option has been
applied to a purchased impaired loan or debt security
accounted for under ASC Subtopic 310-30, Receivables
– Loans and Debt Securities Acquired with Deteriorated
Credit Quality (formerly AICPA Statement of Position
03-3, Accounting for Certain Loans or Debt Securities
PI-5

Schedule PI

Acquired in a Transfer), interest income on the loan or
debt security should be measured in accordance with this
Statement of Position when accrual of income is appropriate.
Revaluation adjustments, excluding amounts reported as
interest income and interest expense, to the carrying
value of all assets and liabilities reported in Schedule PC
at fair value under a fair value option (excluding servicing assets and liabilities reported in Schedule PC, item 7,
‘‘Intangible assets,’’ and Schedule PC, item 17, ‘‘Other
liabilities,’’ respectively, and trading assets and trading

PI-6

liabilities reported in Schedule PC, item 8, ‘‘Other
assets,’’ and Schedule PC, item 17, ‘‘Other liabilities,’’
respectively) resulting from the periodic marking of such
assets and liabilities to fair value should be reported as
“All other operating income” in Schedule PI, item 1(e).
Line item M5 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 holding company has elected to
account for under the fair value option that is included in
item 1(f), ‘‘Total operating income.”

FR Y-9LP
Schedule PI March 2013

LINE ITEM INSTRUCTIONS FOR

Cash Flow Statement
Schedule PI-A

General Instructions

(2) Equity in undistributed earnings of subsidiaries;

The purpose of the statement of cash flows is to provide
information about the cash receipts and cash payments
of the holding company on a parent company only basis
during the reporting period. For purposes of reporting on
Schedule PI-A, the reporting period is calendar year-todate. The statement of cash flows reflects the cash effects
during the reporting period from the parent holding
companies resulting from operations, investing, and
financing. The cash flow statement should be prepared in
accordance with ASC Subtopic 230-10, Statement of
Cash Flows — Overall (formerly FASB Statement No.
95, Statement of Cash Flows).

(3) Net change in other liabilities, when other liabilities
decrease; and

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

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

March 2018

(4) Net change in other assets, when other assets increase.
Positive entries must be used for:
(1) Loss on the sales of assets;
(2) Equity in undistributed losses of subsidiaries;
(3) Net change in other liabilities, when other liabilities
increase; and
(4) Net change in other assets, when other assets decrease.
For Part II, Cash Flows from Investing Activities, use
absolute values in items 1 through 6. In Item 7, ‘‘Other,
net,’’ negative entries should be recorded with a minus (-)
sign. Items 1, 3 and 5 will be subtracted when the sum is
determined for Part II in item 8. For Part III, Cash Flows
from Financing Activities, use absolute values in items 3
through 11. In Item 1, ‘‘Net change in purchased funds
and other short-term borrowings’’ and Item 12, ‘‘Other,
net,’’ negative entries should be recorded with a minus (-)
sign. Items 4, 6, 8, 10, and 11 will be subtracted when the
sum is determined for Part III, in item 13.

Part I. Cash Flows from Operating
Activities.
NOTE: Holding companies may carry securities and
other assets in a trading account. Cash receipts and cash
payments resulting from purchases and sales of securities
and other assets shall be classified as operating cash
flows if those assets are acquired specifically for resale
and are carried at market value in a trading account.
Some loans are similar to securities in a trading account
in that they are originated or purchased specifically for
resale and are held for short periods of time. Cash
receipts and cash payments resulting from acquisitions
PI-A-1

Schedule PI-A

and sales of loans also shall be classified as operating
cash flows if those loans are acquired specifically for
resale and are carried at market value or at the lower of
cost or market value.
Line Item 1 Net Income (loss).
Report the amount of net income (loss) for the parent
holding company during the reporting period year-todate. This amount should be equal to the amount reported
on Schedule PI, Line Item 8.
Line Item 2 Adjustments to reconcile net income
to net cash provided by operating activities.
Line Item 2(a) Provision for deferred income
taxes.
Report the amount of the provision for deferred income
taxes for the parent holding company during the reporting period.
Line Item 2(b) (Gain) or loss on sales of assets.
Report the amount of the (gain) or loss of the sale of
assets by the parent holding company during the reporting period. A gain on the sale of assets should be
reflected as a negative entry and recorded in parentheses
rather than with a minus (2) sign. A loss on the sale of
assets should be reflected as a positive entry.
Line Item 2(c) Equity in undistributed (earnings)
losses of subsidiaries.
Report the amount of the equity in undistributed (earnings) losses of subsidiaries held by the holding company
during the reporting period. Equity in the earnings of
subsidiaries should be reflected as a negative entry and
recorded in parentheses rather than with a minus (2)
sign. Equity in the losses of subsidiaries should be
reflected as a positive entry.
Line Item 2(d) Not applicable.
Line Item 2(e) Net change in other liabilities.
Report the amount of the net change in the other liabilities of the parent holding company. When the net change
in liabilities reflects an increase, the entry should be
reflected as a positive entry. When the net change reflects
a decrease in liabilities, the entry should be reflected as a
negative entry and recorded in parentheses rather than
with a minus (2) sign.
PI-A-2

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

Part II. Cash Flows from Investing
Activities.
Line Item 1 Purchases of held-to-maturity and
available-for-sale securities.
Report the amount of held-to-maturity and available-forsale securities that were purchased by the parent holding
company during the reporting period.
Line Item 1(a) Purchase of equity
securities with
1
readily determinable fair value.
Report the amount of equity securities with readily
determinable fair value that were purchased by the parent
holding company during the reporting period.
Schedule PI-A

FR Y-9LP
March 2018

Schedule PI-A

Line Item 2 Sales and maturities of
held-to-maturity and available-for-sale securities.
Report the amount of held-to-maturity and available-forsale securities that were sold or matured with principal
received by the parent holding company during the
reporting period.
Line Item 2(a) Sales and maturities of equity1
securities with readily determinable fair value.
Report the amount of equity securities with readily
determinable fair values that were sold and matured with
principal received by the holding company.
Line Item 3 Payments for investments in and
advances to subsidiaries.
Report the amount of investments in and advances to
subsidiaries made by the parent holding company to
subsidiaries during the reporting period.

are not properly reflected in items 1 through 6 above.
When the ‘‘net, other’’ reflects net cash provided, the
amount must be reflected as a positive entry. When the
‘‘net, other’’ reflects net cash paid, the amount must be
reflected as a negative entry and recorded in parentheses
rather than with a minus (2) sign.
Line Item 8 Net cash provided (used) by investing
activities (sum of Part II, items 2, 4, 6, and 7 minus
items 1, 3 and 5).
Report the amount of net cash provided (used) by
investing activities by the parent holding company. The
amount of net cash provided should be recorded in
parentheses rather than with a minus (2) sign. This
amount is the sum of Part II, items 2, 4, 6 and 7 minus
items 1, 3 and 5.

Part III. Cash Flows from Financing
Activities.

Line Item 4 Sale or repayment of investments in
and advances to subsidiaries.

Line Item 1 Net change in purchased funds and
other short-term borrowings.

Report the amount of investments in and advances to
subsidiaries repaid or redeemed by the subsidiaries to
the parent holding company during the reporting
period.

Report the net amount of proceeds received from the
issuance of, and repayments made by the parent holding
company on obligations that have a remaining maturity
of one year or less during the reporting period. This
includes: investment securities sold under agreements to
repurchase; commercial paper, program notes, and master notes; and other borrowings with a remaining maturity of one year or less. The amount of cash paid must be
recorded as a negative entry with a minus (-) sign.

Line Item 5

Outlays for business acquisitions.

Report the net cash outlay paid for investments (other
than investments in subsidiaries or associated companies), assets acquired or businesses acquired, whether as
part of a third party’s operations or in whole.
Line Item 6

Proceeds from business divestitures.

Report the net amount of cash received as payment from
third parties for the divestiture or sale of assets that are
part of the holding company’s business operations.
Line Item 7 Other, net.
Report the net amount of cash provided or (paid) by the
parent holding company from investing transactions that
1. To be completed by holding companies that have adopted ASU 2016-01.
FR Y-9LP
Schedule PI-A

March 2018

Line Item 2 Not applicable.
Line Item 3 Proceeds from advances from
subsidiaries.
Report the amount of proceeds from advances or loans
from subsidiaries to the parent holding company during
the reporting period.
Line Item 4 Repayment of advances from
subsidiaries.
Report the amount of repayments made by the parent
holding company on advances or loans from subsidiaries
during the reporting period.
PI-A-3

Schedule PI-A

Line Item 5 Proceeds from issuance of long-term
debt.
Report the amount of proceeds received by the parent
holding company from the issuance of obligations that
have a remaining maturity of more than one year during
the reporting period. This includes: other borrowed funds;
mandatory convertible securities; subordinated notes and
debentures; and limited-life preferred stock.

repurchase or redeem limited-life preferred stock should
be reported under Line Item 12 below.
Line Item 11 Dividends paid.
Report the amount of dividends paid on common and
preferred stock by the parent holding company. Dividends associated with limited-life preferred stock should
be reported under Line Item 12 below.

Line Item 6 Repayment of long-term debt.

Line Item 12 Other, net.

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

Report the net amount of cash provided (used) by
financing transactions that are not included in Line
Items 1 through 11 above. When the ‘‘net, other’’ reflects
net cash provided, the amount must be reflected as a
positive entry. When the ‘‘net, other’’ reflects net cash
paid, the amount must be reflected as a negative entry and
recorded in parentheses rather than with a minus (2)
sign.

Line Item 7 Proceeds from issuance of common
stock.
Report the amount of the proceeds from the issuance of
common stock by the parent holding company during the
reporting period. The amount reported should include
any amounts associated with the issuance of common
stock that are carried in the surplus account.
Line Item 8 Payment to repurchase common stock
Report the amount of the payments made by the parent
holding company during the reporting period to repurchase common stock. The amount reported should include
any amounts associated with the repurchase of common
stock that have been carried in the surplus account.
Line Item 9 Proceeds from issuance of preferred
stock.
Report the amount of the proceeds from the issuance of
preferred stock by the parent holding company during the
reporting period. The amount reported should include
any amounts associated with the issuance of preferred
stock that are carried in the surplus account. Amounts
associated with the issuance of limited-life preferred
stock should be reported in Line Items 5 and 6 above.
Line Item 10 Payment to repurchase preferred
stock.
Report the amount of the payments made by the parent
holding company during the reporting period to repurchase or redeem preferred stock. Payments made to
PI-A-4

Line Item 13 Net cash provided (used) by
financing activities (sum of Part III, items 1, 3, 5, 7,
9, and 12 minus items 4, 6, 8, 10, and 11).
Report the amount of net cash provided (used) by
financing activities by the parent holding company. The
amount of net cash used should be recorded in parentheses rather than with a minus (2) sign. This amount is the
sum of Part III, items 1, 3, 5, 7, 9, and 12 minus items 4,
6, 8, 10, and 11.

Part IV. Cash and cash equivalents.
Line Item 1 Net increase (decrease) in cash and
cash equivalents (sum of Part I, item 3, Part II
item 8, and Part III, item 13).
Report the amount of the net increase (decrease) in cash
and cash equivalents. This amount is the sum of Part I,
item 3, Part II, item 8, and Part III, item 13.
Line Item 2 Cash and cash equivalents at
beginning of year.
Report the amount of cash and cash equivalents held at
the beginning of the year. For the purpose of reporting,
cash includes not only currency on hand but demand
deposits with financial institutions. Cash also includes
other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit
additional funds at any time and also effectively may
Schedule PI-A

FR Y-9LP
March 2013

Schedule PI-A

withdraw funds at any time without prior notice or
penalty. Cash equivalents are short-term, highly liquid
investments that are both: readily convertible to known
amounts of cash and so near their maturity that they
present insignificant risk of changes in value because of
changes in interest rates. Generally, only investments
with original maturities of three months or less qualify
under this definition. Examples of items generally considered to be cash equivalents are Treasury bills, commercial paper, money market funds, and federal funds
sold.

FR Y-9LP
Schedule PI-A

March 2013

Line Item 3 Cash and cash equivalents, current
year-to-date (sum of Part IV, items 1 through 2).
Report the amount of cash and cash equivalents, current
year-to-date. This amount is the sum of Part IV, items 1
and 2.

PI-A-5

LINE ITEM INSTRUCTIONS FOR

Parent Company Only
Balance Sheet
Schedule PC

Assets
Line Item 1 Cash and balances due from
depository institutions.
Report in the appropriate item below all currency and
coin, demand, time and savings balances, and other cash
items due from any depository institution. Balances due
from depository institutions that are subsidiaries or affiliated institutions should be reported on item 1(a). Balances due from all other (i.e., unrelated, or third party)
depository institutions should be reported on item 1(b).
Affiliated depository institutions include those institutions that have a direct or indirect relationship with the
reporting parent holding company.
Overdrafts should not be reported in this item. Overdrafts
with subsidiaries or affiliated companies should be
reported under item 18, ‘‘Balances due to subsidiaries
and related institutions.’’ Overdrafts with unrelated or
third party depository institutions should be reported
under item 13(b), ‘‘Borrowings with a remaining maturity of one year or less: Other borrowings.’’
Line Item 1(a) Balances with subsidiary or
affiliated depository institutions.
Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
subsidiary or affiliated depository institutions.
Line Item 1(b) Balances with unrelated depository
institutions.
Report all currency and coin, demand, time and savings
balances, and other cash items due from, or held with,
unrelated depository institutions.
Line Item 2 Securities.
Report in the appropriate item below the value of all U.S.
Treasury securities, obligations of other U.S. GovernFR Y-9LP
Schedule PC

March 2019

ment agencies and corporations, obligations of States and
political subdivisions, bonds, notes, debentures, commercial paper, stock, etc. Exclude investments in subsidiaries
and associated companies, which are to be reported in
item 5 below.
Securities designated as available-for-sale are to be
reported at fair value. Securities designated as held-tomaturity are to be reported at amortized cost. Include the
amortization of premiums and accretion of discounts.
Holding companies that have adopted ASU 2016-13,
report the amortized cost net of any applicable allowance
for credit losses for held-to-maturity securities.
Net unrealized holding gains and losses on availablefor-sale securities shall be reported in Schedule PC,
item 20(e), ‘‘Accumulated other comprehensive income.’’
The fair value of securities should be determined, to the
extent possible, by timely reference to the best available
source of current market quotations or other data on
relative current value. For example, securities traded on
national, regional, or foreign exchanges or on organized
over-the-counter markets should be valued at the most
recently available quotation in the most active market.
Quotations from brokers or others making markets in
securities that are neither widely nor actively traded are
acceptable if prudently used. Unrated debt securities for
which no reliable market price data are available may be
valued at cost adjusted for amortization of premium or
accretion of discount unless credit problems of the
obligor or upward movements in the level of interest
rates warrant a lower estimate of current value.
Line Item 2(a) U.S. Treasury securities.
Report the appropriate value (i.e., fair value for U.S.
Treasury securities designated as available-for-sale and
amortized cost for U.S. Treasury securities designated as
held-to-maturity) of all U.S. Treasury securities, including all bills, certificates of indebtedness, notes, bonds,
PC-1

Schedule PC

and any securities issued under the Separate Trading of
Registered Interest and Principal of Securities (STRIPS)
program.
Exclude all obligations of U.S. Government agencies and
corporations (report in item 2(b)) and detached Treasury
security coupons and ex-coupon Treasury securities held
as the result of either their purchase or the holding
company’s stripping of such securities and Treasury
receipts such as CATs, TIGRs, COUGARs, LIONs, and
ETRs (report in item 2(c)).
Line Item 2(b) Securities of U.S. Government
agencies and corporations and securities issued by
states and political subdivisions.
Report in this item the appropriate value (i.e., fair value
or amortized cost) of all securities of U.S. Government
agencies and corporations (including U.S. Governmentsponsored agencies), other than the U.S. Treasury. Also
include all securities issued by states and political subdivisions in the U.S.

security coupons and ex-coupon U.S. Government securities held as the result of either their purchase or the
holding company’s stripping of such securities and Treasury receipts such as CATs, TIGRs, COUGARs, LIONs,
and ETRs. Also include all holdings of commercial
paper.
Debt securities designated as available-for-sale shall be
reported at fair value. Debt securities designated as
held-to-maturity shall be reported at amortized cost.
Include as equity securities: common stock, perpetual
preferred stock, and warrants. All equity securities owned
by the parent company shall be carried at fair value and
are defined as ‘‘available-for-sale’’ securities in accordance with ASC Topic 320, Investments-Debt and Equity
Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity Securities).
Line Item 3 Securities purchased under
agreements to resell.

For purposes of this item, states and political subdivisions in the U.S. include:

Report in this item securities purchased under agreements to resell.

(1) the fifty States of the United States and the District of
Columbia and their counties, municipalities, school
districts, irrigation districts, and drainage and sewer
districts; and

Exclude from this item any securities purchased from
direct or indirect subsidiaries of the parent holding
company under agreements to resell. Such transactions
should be reported in item 5 below.

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

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

Line Item 2(c) Other debt and equity securities.
Report in this item all debt securities (not reported in
item 2(a) or 2(b) above) and all equity securities held by
the parent holding company with readily determinable
fair values.

Holding companies that have adopted ASU 2016-13,
report the amount in this line item net of any applicable
allowance for credit losses.

Exclude all debt and equity investments in subsidiaries
and associated companies, which are to be reported in
item 5 below. Also, exclude equity securities held by the
parent holding company that do not have readily determinable fair values, which are to be reported in item 8
below. See the instructions for item 4, Schedule HC-F on
the FR Y-9C for further information on equity securities
without readily determinable fair values.

Line Item 4 Loans and lease financing receivables.

Include as debt securities: bonds, notes, and debentures
(including equipment trust certificates and collateralized
mortgage obligations) and detached U.S. Government
PC-2

Line Item 4(a) Loans.
Report in the appropriate subitems all loans by domicile
(U.S. and non-U.S.). Holding companies may report these
amounts net of any allocated transfer risk reserve.
Loans are extensions of credit resulting from either direct
negotiation between the holding company itself and its
customers or the purchase of such assets from others.
Loans may take the form of promissory notes, acknowledgments of advance, due bills, invoices, overdrafts,
Schedule PC

FR Y-9LP
March 2019

Schedule PC

commercial paper, acceptances held, factoring account
receivables, customers’ liability on trade acceptances,
and similar written or oral obligations.
Exclude loans and advances to subsidiaries and associated companies (to be reported in item 5, ‘‘Investments in
and receivables due from subsidiaries and associated
companies’’). Also exclude all holdings of commercial
paper, which should be reported in item 2(c) above, and
securities purchased under agreements to resell, which
are to be reported in item 3 above.
Domicile is used to determine the foreign (non-U.S.
addressee) or domestic (U.S. addressee) status of a
customer of the reporting parent company of a holding
company for the purposes of these reports. Domicile is
determined by the principal residential address of an individual or the principal business address of a corporation,
partnership, or sole proprietorship. If other addresses are
used for correspondence or other purposes, only the
principal address, insofar as it is known to the reporting
holding company, should be used in determining whether
a customer should be regarded as a U.S. or non-U.S.
addressee. For purposes of defining customers of the
reporting holding company, U.S. addressees include residents of the 50 states of the United States, the District of
Columbia, Puerto Rico, and U.S. territories and possessions. Non-U.S. addressees include residents of any
foreign country. The term non-U.S. addressee generally
includes foreign-based subsidiaries of other U.S. banks
and holding companies.
Line Item 4(a)(1) To U.S. addressees (domicile).
Report all loans to U.S. addressees.
Line Item 4(a)(2) To non-U.S. addressees
(domicile).
Report all loans to non-U.S. addressees.
Line Item 4(b) LESS: Unearned income on loans.
To the extent possible, the preferred treatment is to report
the specific loan categories net of unearned income. The
reporting parent company should enter in this item
unearned income only to the extent that it is not deducted
from items 4(a)(1) and 4(a)(2) above. If the reporting
parent company reports each loan item net of unearned
income, enter a zero or the word ‘‘none.’’
FR Y-9LP
Schedule PC

March 2019

Line Item 4(c) Loans, held for investment and
loans held for sale.
Report the sum of items 4(a)(1) and 4(a)(2) less the
amount reported in item 4(b).
Holding companies that have adopted ASU 2016-13,
should not include any allowance for credit losses that is
reported in PC, Item 4.e.
Line Item 4(d) Lease financing receivables, net of
unearned income.
Report the book value of all lease financing receivables,
net of unearned income. Exclude lease receivables when
the lessee is a subsidiary or an associated company; such
leases are to be reported in item 5.
A lease is an agreement that transfers the right to use
land, buildings, or equipment for a specified period of
time. This financing device is essentially an extension of
credit evidenced by an obligation between a lessee and
a lessor.
Line Item 4(e) LESS: Allowance for loan and lease
losses.
Report the allowance for loan and lease losses as determined in accordance with generally accepted accounting
principles (GAAP).
Holding companies that have adopted ASU 2016-13,
report the allowance for credit losses.
Line Item 4(f) Loans and leases, held for
investment and loans held for sale, net of allowance
for loan and lease losses.
Report the sum of items 4(c) and 4(d) minus item 4(e).
Line Item 5 Investments in and receivables due
from subsidiaries and associated companies. (From
Schedule PC-A, item 4)
Report the amount of the holding company’s direct
investments in the stock of and all loans and receivables
due from all subsidiaries (whether consolidated or
unconsolidated), associated companies, and those corporate joint ventures over which the reporting holding
company exercises significant influence (collectively
referred to as ‘‘investees’’). Investees include banks,
nonbank companies, and lower-tier holding companies.
PC-3

Schedule PC

Include the following in this item:
(1) the cost of the parent’s holdings of capital stock
of subsidiaries and associated companies including
any goodwill associated with the acquisitions;
(2) when the investment is in common stock, the parent’s proportionate share in the earnings or losses
(net of preferred dividends) of subsidiaries and associated companies since the date of their acquisition,
less common stock dividends declared or paid;
(3) any advances made to, and other receivables due
from, direct and indirect subsidiaries and associated
companies (including those taking the form of loans
and holdings of their bonds and debentures). Investments in the common stock of investees shall be
reported using the equity method of accounting in
accordance with GAAP. Under the equity method,
the carrying value of the holding company’s investment in the common stock of an investee is originally
recorded at cost but is adjusted periodically to record
as income the holding company’s proportionate share
of the investee’s earnings or losses and decreased by
the amount of any cash dividends received from the
investee and amortization of goodwill.
For bank holding companies the term ‘‘subsidiary’’ is
defined by section 2(d) of the Bank Holding Company
Act and under Section 225.2 of Federal Reserve Regulation Y, which includes companies 25 percent or more
owned or controlled by another company and may
include companies less than 25 percent owned, if the
Board determined that they are controlled by the holding
company. For savings and loan holding companies the
term ‘‘subsidiary,’’ is defined by Section 238.2 of Federal Reserve Regulation LL, which generally includes
companies more than 25 percent owned or controlled by
another company. However, for purposes of the Parent
Company Only Financial Statements for Holding Companies, a subsidiary is a company in which the parent
holding company directly or indirectly owns more than
50 percent of the outstanding voting stock.
An associated company is a corporation in which the
holding company, directly or indirectly, owns 20 to
50 percent of the outstanding voting stock and over
which the holding company exercises significant influence. This 20 to 50 percent ownership is presumed to
carry ‘‘significant’’ influence unless the holding company
PC-4

can demonstrate the contrary to the satisfaction of the
Federal Reserve.
A corporate joint venture is a corporation owned and
operated by a group of companies (‘‘joint venturers’’), no
one of which has a majority interest, as a separate and
specific business or project for the mutual benefit of
the joint venturers. Each joint venturer may participate,
directly or indirectly, in the management of the joint
venture. An entity that is a majority-owned subsidiary of
one of the joint venturers is not a corporate joint venture.
The amount reported for this item should equal the sum
of Schedule PC-A, items 1(a)(1) through 3(b)(2).
Line Item 6 Premises and fixed assets (including
capitalized leases).
Report the book value, less depreciation, of all premises,
furniture, fixtures, and equipment purchased directly or
acquired by means of a capital lease. Exclude real estate
owned other than company premises. Such real estate is
to be reported in item 8, ‘‘Other assets.’’
Line Item 7 Intangible assets (other than reported
in item 5 above).
Report in the appropriate subitem the amount of intangible assets. Include in this item intangible assets that are
not properly reported as part of investments in subsidiaries (to be reported in item 5 above). Such intangibles
may arise from acquisitions of portions or segments of
another institution’s business, such as branch offices,
mortgage servicing portfolios, and credit card portfolios.
Intangible assets primarily result from business combinations accounted for under the purchase method in accordance with ASC Topic 805, Business Combinations
(formerly FASB Statement No. 141 (revised 2007) Business Combinations), that relate to the acquisition of a
subsidiary should be reflected in Schedule PC-A.
Purchase acquisition—In a purchase acquisition the
assets and liabilities of the acquired business must be
recorded on the books of the combined holding company
at their fair value. The fair value of an asset is generally
its market or appraised value and liabilities are generally
valued on a present value basis. Therefore, to the extent
possible, the cost of the acquisition is allocated to each
identifiable asset or liability being acquired or assumed.
Identifiable assets may be tangible (such as securities or
fixed assets) or intangible (such as service contracts or
the estimated value of certain deposit relationships as
Schedule PC

FR Y-9LP
March 2013

Schedule PC

recognized by the Federal Reserve). Any excess of the
cost of the acquisition over the net fair value of the
identifiable assets and liabilities acquired or assumed is
purchased goodwill.
In a purchase acquisition, the historical equity capital
balances of the acquired business are not to be carried
forward to the balance sheet of the combined holding
company. If the reporting holding company has issued
any stock in connection with the acquisition, the fair
value of the shares issued shall be used in determining
the cost of the acquisition unless the net fair value of the
assets acquired and liabilities assumed presents a more
accurate measure of the value of the transaction. The
aggregate par or stated value of perpetual preferred or
common shares issued shall be credited to the acquiring
holding company’s appropriate stock account and any
excess of fair value over par or stated value of shares
issued (reduced by any direct costs of issuing the shares)
shall be credited to capital surplus. The operating results
of the acquired business are to be included in the income
and expenses of the reporting holding company only
from the date of acquisition.
Line Item 7(a) Goodwill.
Report the amount (book value) of goodwill that is
reported on the balance sheet of the reporting holding
company and is not part of the investment in subsidiaries
and associated companies reported in Schedule PC,
item 5 ‘‘Investments in and receivables due from subsidiaries and associated companies.’’ This asset represents
the excess of the cost of a company over the sum of the
fair values of the tangible assets and identifiable intangible assets acquired less the fair value of liabilities
assumed in a business combination accounted for as a
purchase.
Line Item 7(b) Mortgage servicing assets.
Report the carrying value of mortgage servicing assets,
i.e., the cost of acquiring contracts to service loans
secured by real estate that have been securitized or are
owned by another party, net of any related valuation
allowances. Exclude servicing assets resulting from contracts to service financial assets other than loans secured
by real estate. Report nonmortgage servicing assets in
item 7(c), ‘‘Other identifiable intangibles.’’
See the Glossary entry for ‘‘servicing assets and liabilities’’ in the FR Y-9C instructions for further information.
FR Y-9LP
Schedule PC

March 2019

Line Item 7(c) Other identifiable intangibles.
Report the amount of other specifically identifiable intangible assets such as core deposit intangibles, and favorable leasehold rights.
For purposes of this item, also include servicing assets
other than mortgage servicing assets (report mortgage
service assets in line 7(b) above).
Organization costs should not be included in this item but
should be expensed as incurred.
Line Item 8 Other assets.
Report income earned, not collected, deferred income
taxes (if debit balance), and all other assets not properly
reported against items 1 through 7(c) above.
Holding companies that have adopted ASU 2016-13,
report the amount in this line item net of any applicable
allowance for credit losses.
Line Item 9 Balances due from related
institutions, other than investments.
Line items 9(a) through 9(c) should be completed only
by lower-tier parent holding companies.
Report in this item all balances due from institutions
related to the reporting parent holding company, other
than those balances included in item 5 above.
Related institutions, for purposes of this item, consist
direct and indirect subsidiaries of the top-tier holding
company that are not direct or indirect subsidiaries of the
reporting (lower-tier) parent holding company.
Line Item 9(a) Balances due from related banks.
Report in this item all cash and balances due from related
banks (i.e., banks directly or indirectly owned by the
top-tier parent holding company, excluding those directly
or indirectly owned by the reporting lower-tier parent
holding company). Exclude those balances included in
item 5 above.
Line Item 9(b) Balances due from related nonbank
companies.
Report in this item all cash and balances due from related
nonbank companies (i.e., nonbank companies directly or
indirectly owned by the top-tier parent holding company,
excluding those directly or indirectly owned by the
PC-5

Schedule PC

reporting lower-tier parent holding company). Exclude
those balances included in item 5 above.

Line Item 13 Borrowings with a remaining
maturity of one year or less.

For purposes of this item, when the reporting holding
company is a multi-tier organization, related nonbank
companies exclude any related holding companies of the
respondent and the parent company(ies) of the respondent, which are to be reported in item 9(c).

Line Item 13(a) Commercial paper.

Line Item 9(c) Balances due from related holding
companies.
Report in this item all balances due from subsidiary
holding companies, other than those balances included in
item 5 above.
In addition, when a subsidiary holding company is filing
this report, this item should include all balances due the
respondent from its parent holding company or from any
holding company that is directly or indirectly owned or
controlled by the top-tier holding company.
Line Item 10 Total assets.
Sum of Items 1 through 9(c).

Liabilities and Stockholders’ Equity
Line Item 11 Deposits.
Report in this item any deposits issued by the holding
company parent. Such deposits include travellers’ checks
outstanding that have been issued by the holding company parent and any other deposits issued by branches of
the holding company parent.
Exclude any deposits issued by or held in subsidiaries of
the respondent holding company parent.
Line Item 12 Securities sold under agreements to
repurchase.
Report in this item securities sold under agreements to
repurchase.
Exclude from this item any securities sold to direct or
indirect subsidiaries of the parent holding company under
agreements to repurchase. Such transactions should be
reported in item 18 below.
When the subsidiary holding company in a multi-tier
organization is submitting this report, its transactions
with its parent(s) or with subsidiaries of its parent(s)
should be excluded from this item and reported in item 18
below.
PC-6

Report the total amount outstanding of commercial paper
issued by the reporting holding company to unrelated
parties. Commercial paper consists of short-term negotiable promissory notes issued in the United States by
commercial businesses, including finance companies and
banks. Commercial paper matures in 270 days or less and
is not collateralized.
Line Item 13(b) Other borrowed money with a
remaining maturity of one year or less.
Report the total amount of money borrowed by the
reporting holding company with a remaining maturity of
one year or less.
For purposes of this item, remaining maturity is the
amount of time remaining from the report date until final
contractual maturity of a borrowing without regard to the
borrowing’s repayment schedule, if any.
Report the total amount of money borrowed with a
remaining maturity of one year or less:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on loans sold under repurchase agreements that
mature in more than one business day;
(4) by the creation of due bills representing the holding
company’s receipt of payment and similar instruments, whether collateralized or uncollateralized;
(5) by overdrawing ‘‘due from’’ balances with unrelated
depository institutions (borrowing created by overdrawing ‘‘due from’’ balances with related depository institutions should be reported in item 18).
(6) by selling assets that the reporting holding company
or its consolidated subsidiaries do not own, i.e., sell
short; and
(7) on any other obligation for the purpose of borrowing
money that has a remaining maturity of one year or
less and that is not reported elsewhere.
Exclude from this item:
Schedule PC

FR Y-9LP
March 2013

Schedule PC

(1) subordinated notes and debentures (report in Schedule
PC, item 16).
(2) securities sold under agreements to repurchase (report
in item 12 above).
Line Item 14 Other borrowed money with a
remaining maturity of more than one year.
For purposes of this item, remaining maturity is the
amount of time remaining from the report date until final
contractual maturity of a borrowing without regard to the
borrowing’s repayment schedule, if any.
Report the total amount of money borrowed by the
reporting holding company with a remaining maturity of
more than one year:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on mortgages, liens, or other encumbrances on premises and fixed assets and on other real estate owned
for which the reporting holding company is liable. If
the holding company is the lessee on capitalized
lease property, include the holding company’s liability for capitalized lease payments;
(4) on loans sold under repurchase agreements that
mature in more than one business day;
(5) by the creation of due bills representing the holding
of payment and similar instruments, whether collateralized or uncollateralized;
(6) by overdrawing ‘‘due from’’ balances with depository institutions (borrowing created by overdrawing
‘‘due from’’ balances with related depository institutions should be reported in item 18).
(7) by selling assets that the reporting holding company
does not own; and
(8) on any other obligation with a remaining maturity
of more than one year for the purpose of borrowing
money not reported elsewhere.
NOTE: When the parent holding company has explicitly
or implicitly guaranteed the long-term debt of its
Employee Stock Ownership Plan (ESOP), report in this
item the dollar amount outstanding of the long-term debt
guaranteed.
FR Y-9LP
Schedule PC

March 2013

Exclude from this item:
(1) securities sold under agreements to repurchase (report
in Schedule PC, item 12);
(2) subordinated notes and debentures (report in Schedule PC, item 16).
Line Item 15 Not applicable.
Line Item 16 Subordinated notes and debentures
(includes limited-life preferred stock and related
surplus).
Report the amount of subordinated debt of the reporting
holding company. A subordinated note or debenture is a
form of debt issued by a holding company. When issued
by a holding company, a subordinated note or debenture
is a form of unsecured long-term debt that is subordinated to other debt of the consolidated holding company.
Include in this line item the total amount of outstanding
equity contract notes and equity commitment notes that
qualify as capital, as defined by the Federal Reserve
Board’s capital adequacy guidelines, 12 C.F.R., Part 225,
Appendix B.
For purposes of this item, also report the amount of any
outstanding limited-life preferred stock including any
amounts received in excess of its par or stated value.
Limited-life preferred stock is preferred stock that has a
stated maturity date or that can be redeemed at the option
of the holder. It excludes those issues of preferred stock
that automatically convert into perpetual preferred stock
or common stock at a stated date.
For purposes of this report, do not include instruments
generally referred to as trust preferred securities that
were issued out of special purpose entities. Such instruments should be reported in item 18 below, generally in
item 18(b), ‘‘Balances due to nonbank subsidiaries.’’
Line Item 17 Other liabilities.
Report expenses accrued and unpaid, deferred income
taxes (if credit balance), and all other liabilities that
cannot properly be reported in Schedule PC, items 11
through 16. Exclude balances due to subsidiaries and
related institutions (reported in Schedule PC, items 18(a),
18(b), or 18(c) below).
Line Item 18 Balances due to subsidiaries and
related institutions.
Report in this item all balances due to institutions related
to the parent holding company, including short- and
PC-7

Schedule PC

long-term borrowings, accrued interest payable, taxes
payable, and any other liabilities due to related institutions.
Related institutions, for purposes of this item, consist of
direct and indirect subsidiaries of the reporting parent
holding company, both bank and nonbank. Where the
holding company is a multi-tier organization, ‘‘related
institutions’’ include subsidiary holding companies and
their direct and indirect subsidiaries.
When a subsidiary holding company is filing this report,
this item should include all balances due to its parent
company(ies) and the parent’s direct and indirect subsidiaries as well as balances due to the respondent’s direct
and indirect subsidiaries.

Balances due to subsidiary holding companies are to be
reported in item 18(c).
Line Item 18(c) Balances due to related holding
companies.
This item is to be reported only by tiered holding
companies. Report in this item all balances due to
subsidiary holding companies.
In addition, when a subsidiary holding company is filing
this report, this item should include all balances due to its
parent holding company or to any holding company that
is directly or indirectly owned or controlled by the
top-tier holding company.
Line Item 19 Not applicable.

Line Item 18(a) Balances due to subsidiary banks.

Line Item 20 Equity capital.

Report in this item all balances due to a bank that is
directly or indirectly owned or controlled by the top-tier
parent holding company. Exclude balances due to related
nonbank depository institutions, which are to be reported
in item 18(b).

Line Item 20(a) Perpetual preferred stock
(including related surplus).

Line Item 18(b) Balances due to nonbank
subsidiaries.
Report in this item all balances due to nonbank subsidiaries that are directly or indirectly owned or controlled by
the reporting parent holding company. In addition, for
purposes of this report, include in this item instruments
generally referred to as trust preferred securities that
were issued out of special purpose entities whereby the
proceeds from the issuance are lent to the reporting
parent company.
For purposes of this item, when the reporting holding
company is a multi-tier organization, nonbank subsidiaries exclude any subsidiary holding companies of the
respondent and the parent company(ies) of the respondent, which are to be reported in item 18(c).
When the reporting holding company is a top-tier holding
company, this item should include only those transactions made directly by the reporting parent company with
direct or indirect nonbank subsidiaries. When the reporting holding company is a lower-tier holding company,
this item should include all balances due to related
nonbank subsidiaries, i.e., balances due to nonbank subsidiaries directly or indirectly owned or controlled by the
top-tier holding company.
PC-8

Report the aggregate par or stated value of outstanding
perpetual preferred stock plus any amounts received in
excess of its par or stated value. Perpetual preferred stock
is preferred stock that does not have a stated maturity
date or that cannot be redeemed at the option of the
holder. It includes those issues of preferred stock that
automatically convert into common stock at a stated date.
Line Item 20(b) Common stock (par value).
Report the aggregate par or stated value of common stock
issued.
Line Item 20(c) Surplus (exclude all surplus
related to preferred stock).
Report the net amount formally transferred to the surplus
account, including capital contributions, and any amount
received for common stock in excess of its par or stated
value on or before the report date. Also include in this
item the amount of stock-based employee compensation
expense that has been credited to equity as described in
ASC Topic 718, Compensation-Stock Compensation
(formerly FASB Statement No. 123(R), Shared-Based
Payment).
Do not include any portion of the proceeds received from
the sale of limited-life preferred stock in excess of its par
or stated value (report in Schedule PC, item 16) or from
the sale of perpetual preferred stock in excess of its par or
stated value (report in Schedule PC, item 20(a)).
Schedule PC

FR Y-9LP
March 2013

Schedule PC

Line Item 20(d) Retained earnings.
Report the amount of retained earnings.
Line Item 20(e) Accumulated other comprehensive
income.
Report in this item the amount of other comprehensive
income in conformity with the requirements of ASC
Subtopic 220-10, 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-forsale securities is the difference between the amortized
cost and fair value of the reporting holding company’s
(and the holding company’s proportionate share of its
consolidated subsidiaries’) available-for-sale securities,
net of tax effects, as of the report date.

with that debt. The amount of unearned ESOP shares
should be reduced as the debt is amortized. Report a total
net debit balance for this line item as a negative amount.
Report in this item as a negative amount notes receivable
that represent a capital contribution and are reported as a
deduction from equity capital in accordance with ASC
Subtopic 505-10, Equity – Overall (formerly EITF Issue
No. 85-1, Classifying Notes Received for Capital Stock)
and SEC Staff Accounting Bulletin No. 107 (Topic 4.E.,
Receivables from Sale of Stock, in the Codification of
Staff Accounting Bulletins). Also report in this item as a
negative amount accrued interest receivable on such
notes receivable that are reported as a deduction from
equity capital in accordance with ASC Subtopic 505-10.
Interest income accrued on such notes receivable should
not be reported as interest income in Schedule PI, but as
additional paid-in-capital in Schedule PC, item 20(a) or
20(c), as appropriate. For further information, see the FR
Y-9C glossary entry for ‘‘capital contributions of cash
and notes receivable’’ and ASC Subtopic 505-10.

Also include in this item the unamortized amount of the
unrealized holding gain or loss at the date of transfer of
any debt security transferred into the held-to-maturity
category from the available-for-sale category. See the
instructions for this item on Schedule HC of the FR Y-9C
for further information.

Line Item 20(g) Not applicable.

Holding companies that have adopted ASU 2016-13,
include the unaccreted portion of unrealized losses on
available-for-sale and held-to-maturity debt securities
that was not recognized in earnings in accordance with
ASC Topic 320, plus the accumulated amount of subsequent increases or decreases (not attributable to credit
impairment) in the fair value of available-for sale debt
securities, or increases in the fair value after a writedown that resulted from the intent to sell or a more
likely-than-not requirement.

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

Line Item 20(f) Other equity capital components.
Report in this item all other equity capital components
including the total carrying value (at cost) of treasury
stock and unearned Employee Stock Ownership Plan
(ESOP) shares as of the report date.
NOTE: When the reporting holding company has included
in item 14 above the ESOP’s long-term debt that it has
explicitly or implicitly guaranteed, include in this item
the dollar amount of the offsetting debit to the liability
recorded by the reporting holding company in connection
FR Y-9LP
Schedule PC

March 2019

Line Item 20(h) Total equity capital.
Report the sum of items 20(a) through 20(f).
Line Item 21 Total liabilities and equity capital.

Memoranda
Memoranda items 1(a) and 1(b) are to be completed
by holding companies 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
holding companies 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 82510, 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
PC-9

Schedule PC

Hybrid Financial Instruments); and ASC Subtopic 86050, 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 M1(a) Total assets.
Report the total fair value of all assets that the holding
company has elected to account for under the fair value
option that is included in Schedule PC, Parent Company
Only Balance Sheet.

Line Item M1 Financial assets and liabilities
measured at fair value under a fair value option.

Line Item M1(b) Total liabilities.
Report the total fair value of all liabilities that the holding
company has elected to account for under the fair value
option that is included in Schedule PC, Parent Company
Only Balance Sheet.

PC-10

Schedule PC

FR Y-9LP
June 2014

LINE ITEM INSTRUCTIONS FOR

Investments in Subsidiaries and
Associated Companies
Schedule PC-A

Line Item 1(a) Equity investments in bank
subsidiaries and associated banks.
Report in items 1(a)(1) and 1(a)(2)(a) and 1(a)(2)(b) the
reporting holding company’s equity investment in banks,
in Edge Act and Agreement subsidiaries, and, for purposes of this report, industrial banks that file the commercial bank Reports of Condition and Income with the
federal banking agencies. The reporting holding company should account for investments in common stock of
bank subsidiaries and associated banks by the equity
method. For further guidance refer to ASC Subtopic
323-10, Investments-Equity Method and Joint Ventures Overall (formerly APB Opinion No. 18, The Equity
Method of Accounting for Investments in Common Stock).
Line Item 1(a)(1) Common and preferred stock.
The amount reported should include (1) the cost of the
reporting holding company’s holdings of capital stock
(including related surplus) in bank subsidiaries and associated banks exclusive of any intangibles (including
goodwill) applicable to common stock investments that
are reported in item 1(a)(2); and (2) in the case of
common stock investments, the reporting holding company’s proportional share in their earnings and losses (net
of declared or cumulative preferred dividends of an
investee) since the date of their acquisition, less accumulated goodwill amortization and any common stock dividends declared or paid. Also add or deduct the cumulative amount of any adjustments since date of acquisition
resulting from differences between the fair value and
historical cost of the investee’s net assets.
This item includes any other equity elements including
the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the bank subsidiaries and associated banks and stock-based employee
compensation expense that has been credited to the
subsidiary’s equity (surplus) as described in ASC Topic
718, Compensation-Stock Compensation (formerly FASB
FR Y-9LP
Schedule PC-A June 2013

Statement No. 123(R), Shared-Based Payment), and
reported in Schedule PC, item 5, ‘‘investments in and
receivables due from subsidiaries and associated companies.’’
Line Item 1(a)(2) Intangible assets.
Line Item 1(a)(2)(a)

Goodwill.

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

Other identifiable intangibles.

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

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

APB Opinion No. 18, The Equity Method of Accounting
for Investments in Common Stock).
Line Item 2(a)(1) Common and preferred stock.
The amount reported should include (1) the cost of the
reporting holding company’s holdings of capital stock
(including related surplus) in nonbank subsidiaries and
associated nonbank companies exclusive of any
intangibles (including goodwill) applicable to common
stock investments reported in item 2(a)(2); and (2) in the
case of common stock investments, the reporting holding
company’s proportional share in their earnings and losses
(net of declared or cumulative preferred dividends of an
investee) since the date of the acquisition, less any
accumulated goodwill amortization and any common
stock dividends declared or paid.

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

This item includes any other equity elements including
the net unrealized holding gains (losses) on availablefor-sale securities that are recorded by the nonbank
subsidiaries and associated nonbank companies and
stock-based employee compensation expense that has
been credited to the subsidiary’s equity (surplus) as
described in ASC Topic 718, Compensation-Stock Compensation (formerly FASB Statement No. 123(R), SharedBased Payment), and reported in Schedule PC, item 5,
‘‘investments in and receivables due from subsidiaries
and associated companies.’’

Line Item 1(b)(2)

Line Item 2(a)(2) Intangible assets.

Line Item 1(b)(1)
and debentures.

Loans, advances, notes, bonds,

Other receivables.

Report all other assets that represent claims of the
reporting holding company on subsidiary banks and
associated banks that cannot be properly reported in
item 1(b)(1).
Line Item 2(a) Equity investments in nonbank
subsidiaries and associated nonbank companies.
Report the reporting holding company’s direct investments in directly or indirectly held nonbank subsidiaries
and associated nonbank companies according to the
appropriate captions below. Exclude banks, Edge Act
and Agreement subsidiaries, and, for purposes of this
report, industrial banks that file the commercial bank
Reports of Condition and Income with the federal banking agencies. The reporting holding company should
account for investments in the common stock of such
nonbank companies by the equity method. For further
guidance refer to ASC Subtopic 323-10, InvestmentsEquity Method and Joint Ventures - Overall (formerly
PC-A-2

Line Item 2(a)(2)(a) Goodwill.
Report the amount of goodwill associated with the
acquisition of nonbank subsidiaries and associated nonbank companies that has not been ‘‘pushed down’’ to the
books of the nonbank subsidiaries and associated nonbank companies for financial reporting purposes. This
asset represents the excess of the cost of the nonbank
subsidiaries over the sum of the fair values of the tangible
assets and identifiable intangible assets acquired less the
fair value of liabilities assumed in a business combination involving nonbanks accounted for as a purchase.
For purposes of this schedule, any goodwill that has not
been pushed down to the books of the nonbank subsidiaries and associated nonbank companies, and is included
in the investment in subsidiary account on the parent’s
books, should be reported in this item. Any goodwill that
has been pushed down to the books of the nonbank
subsidiaries and associated nonbank companies should
FR Y-9LP
June 2013

not be reported separately in this item. The amount
pushed down would be included as part of the investment
in subsidiary as reported in line item 2(a)(1), ‘‘Common
and preferred stock.’’
Line Item 2(a)(2)(b)

Other identifiable intangibles.

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

Loans, advances, notes, bonds,

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

Line Item 3 This item is to be completed only by
holding companies that have subsidiary holding
companies or assocated holding companies.
Line Item 3(a) Equity investments in subsidiary
holding companies and associated holding
companies.
Report in items 3(a)(1) and 3(a)(2)(a) and 3(a)(2)(b) the
reporting holding company’s direct equity investment in
directly or indirectly held subsidiary holding companies.
The reporting holding company should account for
investments in common stock of subsidiary holding
companies and associated holding companies by the
equity method. (For further guidance refer to APB Opinion No. 18.)
Line Item 3(a)(1) Common and preferred stock.
The amount reported should include (1) the cost of
the reporting holding company’s holdings of capital
stock in subsidiary holding companies and associated
holding companies exclusive of any intangibles, including goodwill, applicable to common stock investments
that is reported in item 3(a)(2); and (2) in the case of
common stock investments, the reporting holding company’s proportional share in their earnings and losses (net
of declared or cumulative preferred dividends of an
investee) since the date of their acquisition, less accumulated goodwill amortization and any common stock dividends declared or paid.
This item includes any other equity elements including
the net unrealized holding gains (losses) on available-forsale securities that are recorded by the subsidiary holding
companies and associated holding companies and stockbased employee compensation expense that has been
credited to the subsidiary’s equity (surplus) as described
in ASC Topic 718, Compensation-Stock Compensation
(formerly FASB Statement No. 123(R), Shared-Based
Payment), and reported in Schedule PC, item 5, ‘‘investments in and receivables due from subsidiaries and
associated companies.’’
Line Item 3(a)(2) Intangible assets.
Line Item 3(a)(2)(a)

Line Item 2(b)(2)

Other receivables.

Report all other assets that represent claims of the
reporting holding company on directly and indirectly
held nonbank subsidiaries and associated nonbank companies that cannot be properly reported in item 2(b)(1).
FR Y-9LP
June 2013

Goodwill.

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

purposes. This asset represents the excess of the cost of
the subsidiary holding companies over the sum of the fair
values of the tangible assets and identifiable intangible
assets acquired less the fair value of liabilities assumed in
a business combination accounted for as a purchase.

companies and associated holding companies should not
be reported separately in this item. The amount pushed
down would be included as part of the investment in
subsidiary as reported in line item 3(a)(1), ‘‘Common and
preferred stock.’’

For purposes of this schedule, any goodwill that has not
been pushed down to the books of the subsidiary holding
companies and associated holding companies, and is
included in the investment in subsidiary account on the
parent’s books, should be reported in this item. Any
goodwill that has been pushed down to the books of the
subsidiary holding company and associated holding companies should not be reported separately in this item. The
amount pushed down would be included as part of the
investment in subsidiary as reported in line item 3(a)(1),
‘‘Common and preferred stock.’’

Line Item 3(b) Nonequity investments in and
receivables due from subsidiary holding companies
and associated holding companies.

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

Other identifiable intangibles.

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

PC-A-4

Report in items 3(b)(1) and 3(b)(2) the reporting holding
company’s nonequity investments in and receivables due
from directly or indirectly held subsidiary holding companies and associated holding companies.
Line Item 3(b)(1) Loans, advances, notes, bonds,
and debentures.
Report all assets of the reporting holding company
(including loans, advances, notes, bonds, and debentures)
that represent extensions of credit to directly or indirectly
held subsidiary holding companies and associated holding companies and investments in debt instruments issued
by directly or indirectly held subsidiary holding companies and associated holding companies.
Line Item 3(b)(2) Other receivables.
Report all other assets that represent claims of the
reporting holding company on subsidiary holding companies and associated holding companies that cannot be
properly reported in item 3(b)(1).
Line Item 4 Total.
Report the sum of items 1(a)(1), 1(a)(2), 1(b)(1), 1(b)(2),
2(a)(1), 2(a)(2), 2(b)(1), and 2(b)(2) and if applicable
3(a)(1), 3(a)(2), 3(b)(1), and 3(b)(2). This amount should
equal the amount reported in Item 5 of Schedule PC,
Parent Company Only Balance Sheet.

FR Y-9LP
June 2013

LINE ITEM INSTRUCTIONS FOR

Memoranda
Schedule PC-B

Line Item 1 Amount of assets scheduled to mature
within one year.
Report the amount of assets of the parent holding company that will be realized in cash, sold or consumed
within one year. (This item is equivalent to current assets
and includes cash.) Include in this item the assets that
have an original maturity of one year or more if they are
scheduled to mature in less than or equal to one year. In
addition, include contractual payments scheduled to be
repaid in one year or less, even when the remaining
maturity of the asset is more than a year.
Line Item 2 Amount of borrowings included in
Schedule PC, items 16 and 18 that is scheduled to
mature within one year.
Report all debt issued by the consolidated holding company and reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures,’’ and items 18(a), 18(b), and
18(c), ‘‘Balances due to subsidiaries and related institutions’’ that are scheduled to mature within one year,
regardless whether the debt has fixed or floating rates.
Include serial sinking fund payments due within one year
and the current portion of any intermediate or long-term
debt due to be amortized within one year of the date of
the balance sheet.
Exclude limited-life preferred stock reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures.’’
Line Item 3 Amount of liabilities (other than
borrowings) scheduled to mature within one year.
Report in this item the amount of liabilities (other than
borrowings that are included in Schedule PC, items 16
and 18) that is scheduled to mature within one year.
Include contractual payments scheduled to be repaid in
less than or equal to one year, even when the remaining
maturity of the liability is over a year.
FR Y-9LP
Schedule PC-B

June 2013

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

Bank.

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

Nonbank.

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

Schedule PC-B

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

ing company. Also include notes payable to special
purpose entities (SPEs) that issue trust preferred stock.

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

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

Related holding companies, for purposes of reporting this
item, include any holding company that is 25 percent or
more owned or controlled, directly or indirectly, by the
top-tier holding company owning or controlling the
holding company submitting this FR Y-9LP. Related
savings and loan holding companies, for purposes of
reporting this item, include any savings and loan holding
company that is more than 25 percent owned or controlled, directly or indirectly, by top-tier savings and loan
holding company owning or controlling the holding
company submitting this FR Y-9LP.

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

Line Item 5 Borrowings by the parent from
subsidiaries and associated companies (included in
Schedule PC, item 18).
Report in the appropriate subheading below the amount
of outstanding borrowings by the reporting parent holding company from its subsidiaries and associated companies, including holdings of debt instruments issued by the
parent (included in item 18).
Line Item 5(a)

Bank.

Report the amount of borrowings of the parent holding
company from subsidiary banks and associated banks,
Edge Act and Agreement subsidiaries, and, for purposes
of this report, industrial banks that file the commercial
bank Reports of Condition and Income with the federal
banking agencies. The amount reported should include
the bank subsidiary’s holding of debt instruments issued
by the reporting parent holding company.
Line Item 5(b)

Nonbank.

Report the amount of borrowings of the parent company
from nonbank subsidiaries and associated nonbank companies (exclude banks, Edge Act and Agreement subsidiaries, and, for purposes of this report, industrial banks
that file the commercial bank Reports of Condition and
Income with the federal banking agencies). The amount
reported should include the nonbank subsidiary’s holding
of debt instruments issued by the reporting parent holdPC-B-2

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

Long-term debt that reprices within

Report debt issued by the holding company (including
amounts of debt issued by the parent holding company
and held by a related institution) that has a remaining
maturity of more than one year but has a repricing
frequency of less than a year.
Include as long-term debt:
(1) Other borrowed money with a remaining maturity of
more than one year, excluding mortgage indebtedness and obligations under capitalized leases (Schedule PC, item 14);
(2) Mandatory convertible securities (included in Schedule PC, item 16); and
(3) Subordinated notes and debentures (Schedule PC,
item 16).
However, a holding company may choose to continue to
report their floating rate long- term debt by earliest
repricing opportunity if its records provide repricing data
on the length of time between the report date and the date
Schedule PC-B

FR Y-9LP
June 2013

Schedule PC-B

the rate can next change and provided that the consolidated holding company reports in the same manner. In
addition, holding companies also may choose to report
their long-term debt that can be repaid in more than one
payment on the basis of their scheduled contractual
payments if the consolidated holding company reports in
the same manner. Holding companies continuing to
report their floating rate debt by earliest repricing opportunity and their multipayment debt on the basis of
contractual payments should report in this item:
(1) the dollar amount of floating or variable rate longterm debt that can be repriced in less than one year
even if few, if any, of the contractual payments are
scheduled to be repaid within one year. If the multipayment debt has some contractual payments scheduled to be repaid within one year, but cannot be
repriced for one year or more, include the dollar
amount of the contractual payments to be repaid
within one year.
(2) the dollar amount of the schedule contractual payments that are to be repaid in less than one year if the
long-term debt has fixed or predetemnined rates.
Exclude from this item commercial paper and other
borrowings that had a remaining maturity of one year or
less (Schedule PC, items 13(a) and 13(b)), and exclude
limited-life perferred stock reported in Schedule PC, item
16, ‘‘Subordinated notes and debentures.’’

Definitions for Item 6
A fixed interest rate is a rate that is specified at the
origination of the transaction, is fixed and invariable
during the term of the instrument, and is known to both
the borrower and the lender.

threshold (e.g., a line of credit where the interest
rate is 14% when the unpaid balance of amounts
advanced is $100,000 or less, and 12% when the
unpaid balance is more than $100,000).
A floating or adjustable interest rate is a rate that varies,
or can vary, in relation to an index, to some other interest
rate such as the rate on certain U.S. Government securities or the bank’s ‘‘prime rate’’ or to some other variable
criterion the exact value of which cannot be known in
advance. Therefore, the exact rate the instrument carries
at any subsequent time cannot be known at the time of
origination. If the interest rate can float or be adjusted
daily, the rate is considered immediately adjustable, even
if the rate is not, in fact, changed.
For purposes of this item, when the rate on an instrument
with a floating or adjustable rate can no longer float
because it has reached a floor or ceiling level, the
instrument is to be treated as ‘‘fixed rate’’ rather than as
‘‘floating rate’’ until the rate is again free to float.
Remaining maturity is the amount of time remaining
from the report date until the final contractual maturity of
the instrument without regard to the instrument’s repayment schedule, if any.
Repricing frequency is how often the contract permits the
interest rate on an instrument to be changed (e.g., daily,
monthly, quarterly, semiannually, annually) without regard
to the length of time between the report date and the date
the rate can next change.
Line Item 7 Loans and lease financing receivables
of the parent.

A predetermined interest rate is a rate that changes
during the term of the instrument on a predetermined
basis, with the exact rate of interest over the life of the
instrument known with certainty to both the borrower
and the lender when the instrument is acquired. Examples
of predetermined-rate transactions are:

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

(1) Instruments that carry a specified interest rate, for,
say, six months and thereafter carry a rate equal to a
specific percentage over the initial rate.

Line Item 7(a)
accruing.

Past due 90 days or more and still

Line Item 7(b)

Nonaccrual status.

(2) Instruments that carry a specified interest rate while
the transaction amount is below a certain threshold
amount but carry a different specified rate above that
FR Y-9LP
Schedule PC-B

June 2013

Report on a holding company parent company only basis
assets, including loans, lease financing receivables, and
PC-B-3

Schedule PC-B

placements, that are past due or are in nonaccrual status.
Loan amounts should be reported net of unearned income
to the extent that the same categories of loans are
reported net of unearned income in Schedule PC. Report
the full outstanding balances of past due and nonaccrual
assets, as reported for the purposes of Schedule PC-B,
not simply the delinquent payments.

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

reported as past due after one interest payment is due
and unpaid for 30 days or more.
(5) Single payment notes providing for the payment of
interest at maturity are to be reported as past due after
maturity if interest or principal remains unpaid for 30
days or more.
(6) Unplanned overdrafts are to be reported as past due if
the account remains continuously overdrawn for 30
days or more.
For purposes of this item, a full payment in computing
past due status for consumer installment loans (both
closed-end and open-end) is defined to include a partial
payment equivalent to 90 percent or more of the contractual payment.
NOTE: The time period used for reporting past due status
as indicated above may not in all instances conform to
those utilized by the Federal Reserve in holding company
examinations.
Nonaccrual—For purposes of this item, assets (including
loans, lease financing receivables, and placements) are to
be reported as being in nonaccrual status if: (a) they are
maintained on a cash basis because of deterioration in the
financial position of the borrower, (b) payment in full of
interest or principal is not expected, or (c) principal or
interest has been in default for a period of 90 days or
more unless the obligation is both well secured and in the
process of collection.
A debt is ‘‘well secured’’ if it is secured (1) by collateral
in the form of liens on or pledges of real or personal
property, including securities, that have a realizable value
sufficient to discharge the debt (including accrued interest) in full, or (2) by the guaranty of a financially
responsible party. A debt is ‘‘in the process of collection’’
if collection of the debt is proceeding in due course either
through legal action, including judgment enforcement
procedures, or, in appropriate circumstances, through
collection efforts not involving legal action which are
reasonably expected to result in repayment of the debt or
in its restoration to a current status.
NOTE: Loans to individuals for household, family, and
other personal expenditures and loans secured by 1–4 family residential properties on which principal or interest is
due and unpaid for 90 days or more are not required to be
reported as nonaccrual loans. Nevertheless, such loans
should be subject to other alternative methods of evaluation to assure that the holding company’s net income is
Schedule PC-B

FR Y-9LP
June 2013

Schedule PC-B

not materially overstated. To the extent that the holding
company has elected to carry any loans in nonaccrual
status on its books, such loans must be reported as
nonaccrual in this schedule.
Line Item 8 Loans of the parent restructured in
troubled debt restructurings that are in compliance
with their modified terms.
Report on a holding company parent company only basis
all loans and lease financing receivables that have been
restructured because of a deterioration in the financial
position of the obligor but, as of the report date, are in
compliance with the modified terms. Loan amounts
should be reported net of unearned income to the extent
that the same categories of loans are reported net of
unearned income in Schedule PC above.

Definition for Item 8
Loans restructured in troubled debt restructurings—For
purposes of this report, loans restructured in troubled
debt restructurings (i.e., renegotiated debt) includes those
loans restructured in troubled debt restructurings 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 a troubled debt restructuring.
Include in memoranda item 8 only those loans restructured in troubled debt restructurings that are in compliance with the modified terms of the renegotiation. If such
loans are past due or in nonaccrual status, they are to be
excluded from memoranda item 8 and reported in memoranda items 7(a) and 7(b) above.
Include all loans to individuals for household, family, and
other personal expenditures, and all loans secured by 1–4
family residential properties.
For further information, see ASC Subtopic 310-40,
Receivables – Troubled Debt Restructurings by Creditors
(formerly FASB Statement No. 15, Accounting by Debtors and Creditors for Troubled Debt Restructurings), as
amended by FASB Statement No. 114, Accounting by
Creditors for Impairment of a Loan.
See the instructions for memoranda item 1, Schedule
HC-C on the FR Y-9C for further information on loans
restructured in troubled debt restructurings.
FR Y-9LP
Schedule PC-B

March 2018

Line Item 9
Line Item 10

Not applicable.
Pledged securities.

Report the amortized cost of all held-to-maturity securities and the fair value of all available-for-sale securities,
included in Schedule PC, item 2, held by the reporting
holding company (parent company only) that are pledged
to secure deposits, repurchase transactions, or other
borrowings (regardless of the balance of liabilities against
which the securities are pledged), such as performance
bonds on futures or forward contracts, or for any other
purpose.
Line Item 11(a) Fair value of securities classified
as available-for-sale in Schedule PC, item 2(a)
through 2(c).
Report in this item the fair value of all securities included
in Schedule PC, item 2(a) through 2(c), ‘‘Securities,’’ that
have been designated as available-for-sale. The fair value
(market value) of securities should be determined, to the
extent possible, by timely reference to the best available
source of current market quotations or other data on
relative current value. For example, securities traded on
national, regional, or foreign exchanges, or on organized
over-the-counter markets should be valued at the most
recently available quotation in the most active market.
Quotations from brokers or others making markets in
securities that are neither widely nor actively traded are
acceptable if prudently used. Unrated debt securities for
which no reliable market price data are available may be
valued at cost adjusted for amortization of premium or
accretion of discount unless credit problems of the
obligor or upward movements in the level of interest
rates warrant a lower estimate of current value. Equity
securities that do not have readily determinable fair
values shall be reported at historical cost. (NOTE: The
sum of items 11(a) through 11(c) must equal the sum of
Schedule PC, item 2(a) through 2(c)).
Line Item 11(b) Amortized cost of securities
classified as held-to-maturity in Schedule PC,
item 2(a) through 2(c).
Report the amortized cost of securities classified as
held-to-maturity in Schedule PC, item 2(a) through 2(c).
(NOTE: The sum of items 11(a) through 11(c) must
equal the sum of Schedule PC, item 2(a) through 2(c)).
PC-B-5

Schedule PC-B

Line Item 11(c) Fair value of equity securities with
readily determinable fair
value in Schedule PC,
1
item 2(a) through 2(c).
Report the fair value of equity securities with readily
determinable fair value in Schedule PC, item 2(a) through
2(c). (NOTE: The sum of items 11(a) through 11(c) must
equal the sum of Schedule PC, item 2(a) through 2(c)).
Line Item 12 Balances held by subsidiary banks of
the holding company due from other bank
subsidiaries of the holding company or due from
nonbank subsidiaries of the holding company.
Report in item 12(a) all balances (that is, balances due
from, securities, federal funds sold, securities purchased
under agreements to resell, loans, or any other assets) that
are booked as assets on the books of a subsidiary bank of
the holding company that are due from a bank that is a
direct or indirect subsidiary of the top tier parent holding
company.
Report in item 12(b) all balances (that is, balances due
from, securities, federal funds sold, securities purchased
under agreements to resell, loans, or any other assets) that
are booked as assets on the books of a subsidiary bank of
the holding company that are due from direct or indirect
nonbank subsidiaries of the top-tier parent holding company.
Lower-tiered holding companies should report in item
12(a) balances held by subsidiary banks of the lower-tier
holding company that are due from other subsidiary
banks of the lower-tier holding company or are due from
related banks that are direct or indirect subsidiaries of the
top-tier holding company.
Lower-tier holding companies should report in item 12(b)
balances held by bank subsidiaries of the lower-tier
holding company due from related nonbank subsidiaries
that are direct or indirect subsidiaries of the top-tier
holding company.
Exclude balances of foreign bank subsidiaries if they are
consolidated on the domestic bank subsidiary’s commercial Reports of Condition and Income (FFIEC 031).
1. Line item 11(c) is to be completed by holding companies who have
adopted ASU-2016-01.

PC-B-6

Line Item 13 Balances held by subsidiary banks of
the holding company due to other bank subsidiaries
of the holding company or due to nonbank
subsidiaries of the holding company.
Report in item 13(a) liabilities (that is, deposits, federal
funds purchased, securities sold under agreements to
repurchase, borrowings, or other liabilities) that are on the
books of the subsidiary bank of the holding company that
are due to a bank that is a direct or indirect subsidiary of
the top-tier parent holding company.
Lower-tiered holding companies should report in item
13(a) balances held by subsidiary banks of the lower-tier
holding company that are due to other subsidiary banks
of the lower-tier holding company or are due to related
banks that are direct or indirect subsidiaries of the
top-tier holding company.
Lower-tier holding companies should report in item 13(b)
balances held by bank subsidiaries of the lower-tier
holding company due to related nonbank the top-tier
holding company.
Report in item 13(b) all liabilities (that is, deposits,
federal funds purchased, securities sold under agreements to repurchase, borrowings, or other liabilities) that
are on the books of a subsidiary bank of the holding
company that are due to direct or indirect nonbank
subsidiaries of the top tier parent holding company.
Line Item 14 Holding company (parent company
only) borrowings not held by financial institutions
or by insiders (including directors) and their
interests.
Report the amount of all borrowings (parent company
only) that are reported in Schedule PC, liability items 13
through 16 that are not held by financial institutions or by
the holding company’s officers, directors, or shareholders
and their related interests. For reporting purposes for a
bank holding company, a related interest is a company in
which an officer, director, or shareholder controls 25 percent or more of its stock. For reporting purposes for a
savings and loan company, a related interest is a company in which an officer, director, or shareholder controls
more than 25 percent of its stock. Do not report borrowings that are held by former shareholders of the holding
company in this item.
Exclude limited-life perferred stock reported in Schedule PC, item 16, ‘‘Subordinated notes and debentures.’’
Schedule PC-B

FR Y-9LP
March 2018

Schedule PC-B

Line Item 15 To be completed only by the top-tier
holding company for its consolidated nonbank and
thrift subsidiaries.
This item is to be completed only by the financial
top-tier parent holding company that files the FR Y-9C.
Lower-tier holding companies that file this report (FR
Y-9LP) should leave items 15(a) through 15(h) blank.
A savings and loan holding company should not
include its consolidated savings association (as defined
in Regulation LL) in items 15(a) through 15(h).
If the top-tier parent holding company is an ESOP, then
the lower-tier parent holding company should report in
memorandum items 15(a) through 15(h). The top-tier
ESOP holding company should leave memorandum items
15(a) through 15(h) blank.
For bank holding companies the term ‘‘subsidiary,’’ is
defined by Section 225.2 of Federal Reserve Regulation Y, which generally includes companies 25 percent or
more owned or controlled by another company. For
savings and loan holding companies the term ‘‘subsidiary,’’ is defined by Section 238.2 of Federal Reserve
Regulation LL, which generally included companies
more than 25 percent owned or controlled by another
company. However, for purposes of this reporting
item, the term ‘‘subsidiary’’ includes only companies
in which the holding company directly or indirectly
owns or controls more than 50 percent of the outstanding voting stock, and these companies have been
consolidated using generally accepted accounting principles for purposes of financial reporting in the FR Y9C.
Nonbank subsidiaries, for purposes of reporting these
items, include but are not limited to: securities brokerage
and underwriting firms (including Section 20 subsidiaries); federal savings associations, federal savings banks
and thrift institutions; depository institutions (other than
U.S. banks); industrial banks that do not file the commercial bank Reports of Condition and Income with the
federal banking agencies; Edge and Agreement corporations and their subsidiaries that are not held through a
bank subsidiary; industrial loan companies; venture capital corporations; leasing companies; bank premises subsidiaries; mortgage banking companies; consumer finance
companies; sales finance companies; acceptance corporations; factoring companies; insurance brokerage and
insurance underwriting companies; small business investment companies; data processing and information serFR Y-9LP
Schedule PC-B

June 2013

vices companies; nondepository trust companies; management consulting companies; courier service
companies; companies that print or sell MICR encoded
items; financial and investment advisory companies;
credit bureaus; collection agencies; real estate settlement
companies. For savings and loan holding companies,
this definition of nonbank subsidiary excludes federal
savings associations, federal savings banks and thrift
institutions.
For purposes of reporting these items, foreign nonbank
subsidiaries include those subsidiaries that meet the
definition of a nonbank subsidiary provided above that
have been consolidated using generally accepted accounting principles for purposes of financial reporting in the
FR Y-9C, but are not domiciled in the U.S. In addition,
Edge and Agreement corporations and their subsidiaries
that are not held through a bank subsidiary should be
reported as foreign nonbank subsidiaries.
Nonbank subsidiaries exclude all banks (including commercial, savings and industrial banks that file the commercial bank Reports of Condition and Income) and their
subsidiaries; Edge and Agreement corporations and their
subsidiaries that are held through a bank subsidiary.
All intercompany assets and operating revenue among
the nonbanking subsidiaries should be eliminated, but
assets and operating revenue with the reporting holding
company and with subsidiary banks should be included.
For example, eliminate the loans made by one nonbank
subsidiary to a second nonbank subsidiary, but do not
eliminate loans made by one nonbank subsidiary to the
parent holding company or a subsidiary bank.
Include the combined assets and operating revenue of
inactive nonbanking subsidiaries to the extent that the
top-tier holding company directly or indirectly owns or
controls more than 50 percent of the outstanding voting
stock, and these companies have been consolidated using
generally accepted accounting principles for purposes of
reporting in the FR Y-9C.
Enter ‘‘zero’’ if the reporting top-tier holding company
does not have any nonbank subsidiary assets or operating
revenue to report.
Line Item 15(a) Total combined nonbank assets of
nonbank subsidiaries.
Report the dollar amount of the reporting holding company’s total combined nonbank assets of nonbank subsidiaries. Nonbank assets include the assets of all foreign
PC-B-7

Schedule PC-B

and domestic nonbank subsidiaries (as defined below)
and their majority-owned direct and indirect subsidiaries.
The top-tier parent holding company should report in this
item all assets of nonbank subsidiaries, whether held
directly or indirectly or held through lower-tier holding
companies. The lower-tier parent holding company in
a multi-tier holding company who files this report (FR Y9LP) should leave items 15(a) through 15(h) blank.
Line Item 15(b) Total combined loans and leases
of nonbank subsidiaries.
Report the dollar amount of total combined loans and
leases on the books of nonbank subsidiaries of the
reporting holding company even if on the report date they
are past due and collection is doubtful. Nonbank loans
and leases include the loans and leases of all foreign and
domestic nonbank subsidiaries (as defined above) and
their majority-owned direct and indirect subsidiaries.
Exclude balances due from related institutions on the
books of nonbank subsidiaries of the reporting holding
company (e.g., loans to the parent holding company).
Report such balances in item 15(a).

line item 15(a) above. Enter ‘‘zero’’ if the reporting
top-tier bank holding company does not have any thrift
assets to report.
Line Item 15(e) Total combined foreign nonbank
subsidiary assets included in 15(a).
Report the dollar amount of combined foreign nonbank
subsidiary assets that are included in the amount reported
in line item 15(a) above. Enter ‘‘zero’’ if the reporting
top-tier holding company does not have any foreign
nonbank subsidiary assets to report.
Line Item 15(f) Number of nonbank subsidiaries
included in 15(a).
Report the number of nonbank subsidiaries that have
been included in the total combined nonbank subsidiary
assets reported in item 15(a) above. Enter ‘‘zero’’ if the
reporting top-tier holding company does not have any
nonbank subsidiaries.
Line Item 15(g) Number of thrift subsidiaries
included in 15(d). (To be completed only by a bank
holding company)

Exclude any loans or leases the subsidiaries have sold or
charged off. Report the combined book value of all loans
and leases before deduction of the allowance for loan and
lease losses. The amount should be reported net of
unearned income (to the extent possible), and deposits
accumulated for the payment of personal loans (hypothecated deposits).

Report the number of federal savings associations, federal savings banks and thrift subsidiaries (including any
the total combined nonbank subsidiary assets reported
in line item 15(d) above. Enter ‘‘zero’’ if the reporting
top-tier bank holding company does not have any thrift
subsidiaries to report.

Line Item 15(c) Total aggregate operating revenue
of nonbank subsidiaries.

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

Report the dollar amount of total aggregate operating
revenue of nonbank subsidiaries of the reporting holding
company. Nonbank operating revenue includes the operating revenue of all foreign and domestic nonbank subsidiaries (as defined above) and their majority-owned
direct and indirect subsidiaries. Operating revenue is
defined as the sum of total interest income and total
noninterest income (before deduction of expenses).

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

Line Item 15(d) Total combined thrift assets
included in 15(a). (To be completed only by a bank
holding company)
Report the dollar amount of combined assets of federal
savings associations, federal savings banks and thrift
subsidiaries that are included in the amount reported in
PC-B-8

Line Item 16 Notes payable to special-purpose
subsidiaries that issued trust preferred securities
(included in Schedule PC, item 18(b) and item 5(b)
above).
Report the outstanding amount of notes payable by the
parent holding company to special-purpose subsidiaries
that have issued ‘‘trust preferred securities.’’ Exclude
from this item any portion of the notes payable that does
not directly relate to the amount of trust preferred
Schedule PC-B

FR Y-9LP
March 2018

Schedule PC-B

securities issued such as the amount relating to the
common stock of the special-purpose subsidiary. In these
transactions, a special-purpose subsidiary (typically, a
trust) of the parent company issues preferred securities
and lends the proceeds of its issuance to its parent
company in exchange for a deeply subordinated intercompany note from the parent company.
NOTE: The amount of notes payable to special-purpose
subsidiaries that have issued trust preferred securities
reported in this item should also be included as part of the
total amount reported in Schedule PC, item 18(b), ‘‘Balance due to nonbank subsidiaries,’’ and item 5(b) above.
See the instructions for Schedule PC, item 18(b), and
item 5(b) above.
Line Item 17
company.

Total nonbank assets of a holding

To be be completed only by top-tier holding companies
that are subject to the Federal Reserve Board’s capital
plan rule (12 CFR 225.8) and top-tier savings and
holding companies with $100 billion or more in total
consolidated assets that does not substantially engage in
insurance underwriting or commercial activities, as
defined under 12 CFR 217.2
Report the average dollar amount for the calendar quarter
(as calculated on a monthly basis during the calendar
quarter) of the reporting holding company’s total nonbank assets of consolidated nonbank subsidiaries, whether
held directly or indirectly or held through lower-tier
holding companies, and the reporting holding company’s
direct investments in unconsolidated nonbank subsidiaries, associated nonbank companies, and those nonbank
corporate joint ventures over which the reporting holding
company exercises significant influence (collectively,
“nonbank companies”).

FR Y-9LP
Schedule PC-B

March 2020

For purposes of this item, nonbank companies exclude (i)
all national banks, state member banks, state nonmember
insured banks (including insured industrial banks), federal savings associations, federal savings banks, and
thrift institutions (collectively for purposes of this item,
“depository institutions”) and (ii) except for an Edge or
Agreement Corporation designated as “Nonbanking” in
the box on the front page of the Consolidated Report of
Condition and Income for Edge and Agreement Corporations (FR 2886b), any subsidiary of a depository institution (for purposes of this item, “depository institution
subsidiary”).
All intercompany assets and operating revenue among
the nonbank companies should be eliminated, but assets
and operating revenue with the reporting holding company; any depository institution; any depository institution subsidiary; and for a reporting holding company that
is a subsidiary of a foreign banking organization, any
branch or agency of the foreign banking organization or
any non-U.S. subsidiary, non-U.S. associated company,
or non-U.S. corporate joint venture of the foreign banking
organization that is not held through the reporting holdinging company, should be included. For example, eliminate the loans made by one nonbank company to a
second nonbank company, but do not eliminate loans
made by one nonbank company to the parent holding
company; depository institution; depository institution
subsidiary; or for a reporting holding company that is a
subsidiary of a foreign banking organization, any branch
or agency of the foreign banking organization or any
non-U.S. subsidiary, non-U.S. associated company, or
non-U.S. corporate joint venture of the foreign banking
organization that is not held through the reporting holding company. Include the combined assets and operating
revenue of inactive nonbank companies. Enter “zero” if
the reporting top-tier holding company does not have any
nonbank assets or operating revenue to report.

PC-B-9

LINE ITEM INSTRUCTIONS FOR

Notes to the Parent Company Only
Financial Statements

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

FR Y-9LP
Notes March 2013

LP Notes-1

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Edit
Schedule
Change
No Change PC

Edit Type

FRY9LP

Effective
Effective
Start Date End Date
20080331 99991231

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20190630

99991231
99991231
99991231
99991231

No Change
No Change
No Change
Revised

PC
PC-A
PC-A
PC-A

Quality
Quality
Quality
Interseries

9130
9220
9240
0697

PC-1b
PC-A2a2a
PC-A3a1
PC-A3a2a

BHCP0010
BHCP0087
BHCP0201
BHCP0202

FRY9LP

20190630

99991231

Revised

PC-A

Interseries 0699

PC-A3a2b

BHCP0203

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PC-A
No Change PC-A
No Change PI

Quality
9240
Quality
9240
Intraseries 0107

PC-A3b1
PC-A3b2
PI-1c1

BHCP0204
BHCP0205
BHCP0206

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9010
Intraseries 0108

PI-1c1
PI-1c2

BHCP0206
BHCP0207

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9010
Intraseries 0109

PI-1c2
PI-1c3

BHCP0207
BHCP0208

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9010
Intraseries 0110

PI-1c3
PI-1c4

BHCP0208
BHCP0209

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PI
No Change PI
No Change PC

Quality
9010
Quality
9010
Interseries 0670

PI-1c4
PI-1c5
PC-3

BHCP0209
BHCP0210
BHCP0277

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC
No Change PC

Quality
9130
Interseries 0682

PC-3
PC-12

BHCP0277
BHCP0279

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality
Quality
Interseries

9170
9130
9130
9130
9140
0688

PC-12
PC-4a1
PC-4a2
PC-4c
PC-5
PC-14

BHCP0279
BHCP0362
BHCP0363
BHCP0364
BHCP0365
BHCP0368

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PC
No Change PC
No Change PC-B

Quality
Quality
Quality

9170
9130
0810

PC-14
PC-2a
PC-B10

BHCP0368
BHCP0400
BHCP0416

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20160930

99991231
99991231
99991231

No Change PC-B
No Change PI
No Change PC-B

Quality
Quality
Quality

9260
9020
0740

PC-B10
PI-1e
PC-B5a

BHCP0416
BHCP0447
BHCP0467

FRY9LP

20160930

99991231

No Change PC-B

Quality

9260

PC-B5a

BHCP0467

FRY9LP
FRY9LP

20160930
20080331

99991231
99991231

No Change PC-B
No Change PI

Quality
Quality

2070
9060

PC-B5a
PI-6

BHCP0467
BHCP0496

June 2019

PC
PC
PC
PC
PC
PC

Edit
Number
Interseries 0666

TargetItem MDRM
Edit Test
Alg Edit Test
Number
PC-1b
BHCP0010 For FR Y-9LP filers that also file FR Y-9C, PC-1b should be less than For FR Y-9LP filers that also file FR Y-9C, bhcp0010 le (bhck0081 +
bhck0395 + bhck0397)
or equal to the sum of HC-1a, HC-1b1, and HC-1b2.
PC-1b should not be null and should not be negative.
PC-A2a2a should not be null.
PC-A3a1 should not be negative.
For FR Y-9LP filers that also file FR Y-9C, sum of PC-7a, PC-A1a2a,
PC-A2a2a, and PC-A3a2a should be less than or equal to HCM12b.
For FR Y-9LP filers that also file FR Y-9C, sum of PC-7b, PC-7c, PCA1a2b, PC-A2a2b, and PC-A3a2b should be less than or equal to
the sum of HC-M12a, HC-M12b and HC-M12c.
PC-A3b1 should not be negative.
PC-A3b2 should not be negative.
For June, September, and December, PI-1c1 (current) should be
greater than or equal to PI-1c1 (previous).
PI-1c1 should not be negative.
For June, September, and December, PI-1c2 (current) should be
greater than or equal to PI-1c2 (previous).
PI-1c2 should not be negative.
For June, September, and December, PI-1c3 (current) should be
greater than or equal to PI-1c3 (previous).
PI-1c3 should not be negative.
For June, September, and December, PI-1c4 (current) should be
greater than or equal to PI-1c4 (previous).
PI-1c4 should not be negative.
PI-1c5 should not be negative.
For FR Y-9LP filers that also file FR Y-9C, PC-3 should be less than
or equal to HC-3b.
PC-3 should not be null and should not be negative.
For FR Y-9LP filers that also file FR Y-9C, PC-12 should be less than
or equal to HC-14b.
PC-12 should not be null and should not be negative.
PC-4a1 should not be null and should not be negative.
PC-4a2 should not be null and should not be negative.
PC-4c should not be null and should not be negative.
PC-5 should not be null.
For FR Y-9LP filers that also file FR Y-9C, PC-14 should be less than
or equal to HC-M14c.
PC-14 should not be null and should not be negative.
PC-2a should not be null and should not be negative.
PC-B10 should be less than or equal to the sum of PC-2a through
PC-2c.
PC-B10 should not be null and should not be negative.
PI-1e should not be null.
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B5a should
be less than or equal to PC-18a.
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B5a should
not be null and should not be negative.
For Non-Bank IHCs, PC-B5a should equal null
PI-6 should not be null.

bhcp0010 ne null and bhcp0010 ge 0
bhcp0087 ne null
bhcp0201 ge 0 or bhcp0201 eq null
For FR Y-9LP filers that also file FR Y-9C, (bhcp3163 + bhcp3238 +
bhcp0087 + bhcp0202) le bhck3163
For FR Y-9LP filers that also file FR Y-9C, (bhcp3164 + bhcp3165 +
bhcp4485 + bhcp0536 + bhcp0203) le (bhck3164 + bhck3163 +
bhckjf76)
bhcp0204 ge 0 or bhcp0204 eq null
bhcp0205 ge 0 or bhcp0205 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0206q1 ge bhcp0206-q2
bhcp0206 ge 0 or bhcp0206 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0207q1 ge bhcp0207-q2
bhcp0207 ge 0 or bhcp0207 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0208q1 ge bhcp0208-q2
bhcp0208 ge 0 or bhcp0208 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0209q1 ge bhcp0209-q2
bhcp0209 ge 0 or bhcp0209 eq null
bhcp0210 ge 0 or bhcp0210 eq null
For FR Y-9LP filers that also file FR Y-9C, bhcp0277 le bhckb989
bhcp0277 ne null and bhcp0277 ge 0
For FR Y-9LP filers that also file FR Y-9C, bhcp0279 le bhckb995
bhcp0279 ne null and bhcp0279 ge 0
bhcp0362 ne null and bhcp0362 ge 0
bhcp0363 ne null and bhcp0363 ge 0
bhcp0364 ne null and bhcp0364 ge 0
bhcp0365 ne null
For FR Y-9LP filers that also file FR Y-9C, bhcp0368 le bhck2333
bhcp0368 ne null and bhcp0368 ge 0
bhcp0400 ne null and bhcp0400 ge 0
bhcp0416 le (bhcp0400 + bhcp6791 + bhcp1299)
bhcp0416 ne null and bhcp0416 ge 0
bhcp0447 ne null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0467 le
bhcp3605
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0467 ne null
and bhcp0467 ge 0
For Non-Bank IHCs, BHCP0467 eq null
bhcp0496 ne null

FR Y-9LP: EDIT - 1 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series
FRY9LP

Effective
Effective
Start Date End Date
20160930 99991231

Edit
Change
Revised

FRY9LP

20160930

99991231

No Change PI

Quality

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PI
No Change PI

Quality
2000
Intraseries 0100

FRY9LP

20160930

99991231

No Change PI

Quality

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PI
No Change PI

Quality
2005
Intraseries 0101

FRY9LP

20160930

99991231

No Change PI

Quality

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PI
No Change PI

Quality
2010
Intraseries 0102

FRY9LP

20160930

99991231

No Change PI

Quality

9000

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PI
No Change PI

Quality
Quality

2015
9000

FRY9LP
FRY9LP

20160930
20080331

99991231
99991231

No Change PI
No Change PI

Quality
2020
Intraseries 0113

FRY9LP
FRY9LP

20080331
20160930

99991231
99991231

No Change PI
No Change PC-A

Quality
Quality

9050
9210

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PC-A
No Change PC-A

Quality
Quality

2055
9210

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331
20080331
20080331
20080331
20160930

99991231
99991231
99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality
Quality
Quality
Quality

2060
9220
9230
9230
0760
9260
9260

FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331

99991231
99991231
99991231

No Change PC-B
No Change PC-B
No Change PC-B

Quality
2065
Quality
9260
Interseries 0730

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

9260
0705

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC-B
No Change PC-A

Quality
Quality

9260
9220

June 2019

Schedule
PI

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

Edit
Number
Intraseries 0500
Edit Type

9000

9000

9000

TargetItem MDRM
Edit Test
Number
PI-1a1
BHCP0508 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, For June,
September, and December, PI-1a1 (current) should be greater
than or equal to PI-1a1 (previous).
BHCP0508 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PI-1a1 should
PI-1a1
not be null and should not be negative.
PI-1a1
BHCP0508 For Non-Bank IHCs, PI-1a1 should equal null
PI-1a2
BHCP0512 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, For June,
September, and December, PI-1a2 (current) should be greater
than or equal to PI-1a2 (previous).
PI-1a2
BHCP0512 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PI-1a2 should
not be null and should not be negative.
PI-1a2
BHCP0512 For Non-Bank IHCs, PI-1a2 should equal null
BHCP0515 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, For June,
PI-1a3
September, and December, PI-1a3 (current) should be greater
than or equal to PI-1a3 (previous).
PI-1a3
BHCP0515 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PI-1a3 should
not be null and should not be negative.
PI-1a3
BHCP0515 For Non-Bank IHCs, PI-1a3 should equal null
BHCP0518 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, For June,
PI-1a4
September, and December, PI-1a4 (current) should be greater
than or equal to PI-1a4 (previous).
BHCP0518 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PI-1a4 should
PI-1a4
not be null and should not be negative.
PI-1a4
BHCP0518 For Non-Bank IHCs, PI-1a4 should equal null
PI-1a5
BHCP0520 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PI-1a5 should
not be null and should not be negative.
PI-1a5
BHCP0520 For Non-Bank IHCs, PI-1a5 should equal null
PI-2d
BHCP0522 For June, September, and December, PI-2d (current) should be
greater than or equal to PI-2d (previous).
PI-2d
BHCP0522 PI-2d should not be null and should not be negative.
PC-A1b1
BHCP0533 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-A1b1 should
not be null and should not be negative.
PC-A1b1
BHCP0533 For Non-Bank IHCs, PC-A1b1 should equal null
PC-A1b2
BHCP0534 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-A1b2 should
not be null and should not be negative.
PC-A1b2
BHCP0534 For Non-Bank IHCs, PC-A1b2 should equal null
PC-A2a2b BHCP0536 PC-A2a2b should not be null.
PC-A2b1
BHCP0537 PC-A2b1 should not be null and should not be negative.
PC-A2b2
BHCP0538 PC-A2b2 should not be null and should not be negative.
PC-B5c
BHCP0539 PC-B5c should be less than or equal to PC-18c.
PC-B5c
BHCP0539 PC-B5c should not be null and should not be negative.
PC-B4a
BHCP0540 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B4a should
not be null and should not be negative.
PC-B4a
BHCP0540 For Non-Bank IHCs, PC-B4a should equal null
PC-B4b
BHCP0541 PC-B4b should not be null and should not be negative.
PC-B4c
BHCP0542 For FR Y-9LP filers that are also FR Y-9C filers, sum of PC-B4a, PCB4b, and PC-B4c should be less than or equal to the sum of HC-16
and HC-19a.
PC-B4c
BHCP0542 PC-B4c should not be null and should not be negative.
PC-B1
BHCP0543 PC-B1 should be less than or equal to the sum of PC-1a through
PC-3, PC-4c, PC-4d, PC-5, and PC-8.
PC-B1
PC-A2a1

BHCP0543 PC-B1 should not be null and should not be negative.
BHCP1273 PC-A2a1 should not be null.

Alg Edit Test
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, if (mm-q1 eq 06
or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0508-q1 ge bhcp0508q2
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0508 ne null
and bhcp0508 ge 0
For Non-Bank IHCs, BHCP0508 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, if (mm-q1 eq 06
or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0512-q1 ge bhcp0512q2
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0512 ne null
and bhcp0512 ge 0
For Non-Bank IHCs, BHCP0512 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, if (mm-q1 eq 06
or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0515-q1 ge bhcp0515q2
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0515 ne null
and bhcp0515 ge 0
For Non-Bank IHCs, BHCP0515 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, if (mm-q1 eq 06
or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0518-q1 ge bhcp0518q2
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0518 ne null
and bhcp0518 ge 0
For Non-Bank IHCs, BHCP0518 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0520 ne null
and bhcp0520 ge 0
For Non-Bank IHCs, BHCP0520 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp0522q1 ge bhcp0522-q2
bhcp0522 ne null and bhcp0522 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0533 ne null
and bhcp0533 ge 0
For Non-Bank IHCs, BHCP0533 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0534 ne null
and bhcp0534 ge 0
For Non-Bank IHCs, BHCP0534 eq null
bhcp0536 ne null
bhcp0537 ne null and bhcp0537 ge 0
bhcp0538 ne null and bhcp0538 ge 0
bhcp0539 le bhcp3607
bhcp0539 ne null and bhcp0539 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp0540 ne null
and bhcp0540 ge 0
For Non-Bank IHCs, BHCP0540 eq null
bhcp0541 ne null and bhcp0541 ge 0
For FR Y-9LP filers that also file FR Y-9C, (bhcp0540 + bhcp0541 +
bhcp0542) le (bhck3190 + bhck4062)
bhcp0542 ne null and bhcp0542 ge 0
bhcp0543 le (bhcp5993 + bhcp0010 + bhcp0400 + bhcp6791 +
bhcp1299 + bhcp0277 + bhcp0364 + bhcp2165 + bhcp0365 +
bhcp2160)
bhcp0543 ne null and bhcp0543 ge 0
bhcp1273 ne null

FR Y-9LP: EDIT - 2 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series
FRY9LP
FRY9LP
FRY9LP

Effective
Start Date
20080331
20080331
20080331

Effective
End Date
99991231
99991231
99991231

Edit
Change
No Change
No Change
No Change

Edit
Number
Quality
0750
Quality
9260
Intraseries 0103

TargetItem MDRM
Number
PC-B5b
BHCP1274
PC-B5b
BHCP1274
PI-1b1
BHCP1275

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9000
Intraseries 0104

PI-1b1
PI-1b2

BHCP1275
BHCP1276

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9000
Intraseries 0105

PI-1b2
PI-1b3

BHCP1276
BHCP1277

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9000
Intraseries 0106

PI-1b3
PI-1b4

BHCP1277
BHCP1278

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20190331

99991231
99991231
99991231

No Change PI
No Change PI
No Change PC

Quality
9000
Quality
9000
Interseries 0668

PI-1b4
PI-1b5
PC-2c

BHCP1278
BHCP1279
BHCP1299

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality
Interseries

PC-2c
PC-B7b
PC-B7a
PC-4b
PC-4f

BHCP1299
BHCP1403
BHCP1407
BHCP2123
BHCP2125

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC
No Change PC

Quality
9130
Interseries 0674

PC-4f
PC-6

BHCP2125
BHCP2145

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20100331
20080331

99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality
Interseries

9150
9170
9130
0150
0678

PC-6
PC-8
PC-4d
PC-10
PC-10

BHCP2145
BHCP2160
BHCP2165
BHCP2170
BHCP2170

FRY9LP
FRY9LP

20080331
20160930

99991231
99991231

No Change PC
No Change PC

Quality
9170
Interseries 0680

PC-10
PC-11

BHCP2170
BHCP2200

FRY9LP

20160930

99991231

No Change PC

Quality

PC-11

BHCP2200

FRY9LP
FRY9LP

20160930
20080331

99991231
99991231

No Change PC
No Change PC

Quality
2030
Interseries 0684

PC-11
PC-13a

BHCP2200
BHCP2309

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC
No Change PC

Quality
9170
Interseries 0686

PC-13a
PC-13b

BHCP2309
BHCP2332

FRY9LP
FRY9LP

20080331
20160930

99991231
99991231

No Change PC
No Change PC-B

Quality
Quality

PC-13b
PC-B15d

BHCP2332
BHCP2792

June 2019

Schedule
PC-B
PC-B
PI

PC
PC-B
PC-B
PC
PC

PC
PC
PC
PC
PC

Edit Type

9130
9260
9260
9130
0672

9170

9170
0133

Edit Test

Alg Edit Test

PC-B5b should be less than or equal to PC-18b.
PC-B5b should not be null and should not be negative.
For June, September, and December, PI-1b1 (current) should be
greater than or equal to PI-1b1 (previous).
PI-1b1 should not be null and should not be negative.
For June, September, and December, PI-1b2 (current) should be
greater than or equal to PI-1b2 (previous).
PI-1b2 should not be null and should not be negative.
For June, September, and December, PI-1b3 (current) should be
greater than or equal to PI-1b3 (previous).
PI-1b3 should not be null and should not be negative.
For June, September, and December, PI-1b4 (current) should be
greater than or equal to PI-1b4 (previous).
PI-1b4 should not be null and should not be negative.
PI-1b5 should not be null and should not be negative.
For FR Y-9LP filers that also file FR Y-9C, sum of PC-2a, PC-2b, and
PC-2c should be less than or equal to the sum of HC-2a and HC2b.
PC-2c should not be null and should not be negative.
PC-B7b should not be null and should not be negative.
PC-B7a should not be null and should not be negative.
PC-4b should not be null and should not be negative.
For FR Y-9LP filers that also file FR Y-9C, PC-4f should be less than
or equal to the sum of HC-4a and HC-4d.
PC-4f should not be null and should not be negative.
For FR Y-9LP filers that also file FR Y-9C, PC-6 should be less than
or equal to HC-6.
PC-6 should not be null and should not be negative.
PC-8 should not be null and should not be negative.
PC-4d should not be null and should not be negative.
PC-10 should be greater than zero.
For FR Y-9LP filers that also file FR Y-9C, PC-10 should be less than
or equal to HC-12.
PC-10 should not be null and should not be negative.
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs that also file FR Y9C, PC-11 should be less than or equal to the sum of HC-13a1
through HC-13b2.
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-11 should not
be null and should not be negative.
For Non-Bank IHCs, PC-11 should equal null
For FR Y-9LP filers that also file FR Y-9C, PC-13a should be less
than or equal to HC-M14a.
PC-13a should not be null and should not be negative.
For FR Y-9LP filers that also file FR Y-9C, PC-13b should be less
than or equal to HC-M14b.
PC-13b should not be null and should not be negative.
For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if, for reporting
purposes only, the institution is a lower-tier holding company or a
top-tier holding company that does not file an FR Y-9C then PCB15d should be null.

bhcp1274 le bhcp3606
bhcp1274 ne null and bhcp1274 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp1275q1 ge bhcp1275-q2
bhcp1275 ne null and bhcp1275 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp1276q1 ge bhcp1276-q2
bhcp1276 ne null and bhcp1276 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp1277q1 ge bhcp1277-q2
bhcp1277 ne null and bhcp1277 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp1278q1 ge bhcp1278-q2
bhcp1278 ne null and bhcp1278 ge 0
bhcp1279 ne null and bhcp1279 ge 0
For FR Y-9LP filers that also file FR Y-9C, (bhcp0400 + bhcp6791 +
bhcp1299) le (bhckjj34 + bhck1773)
bhcp1299 ne null and bhcp1299 ge 0
bhcp1403 ne null and bhcp1403 ge 0
bhcp1407 ne null and bhcp1407 ge 0
bhcp2123 ne null and bhcp2123 ge 0
For FR Y-9LP filers that also file FR Y-9C, bhcp2125 le (bhck5369 +
bhckb529)
bhcp2125 ne null and bhcp2125 ge 0
For FR Y-9LP filers that also file FR Y-9C, bhcp2145 le bhck2145
bhcp2145 ne null and bhcp2145 ge 0
bhcp2160 ne null and bhcp2160 ge 0
bhcp2165 ne null and bhcp2165 ge 0
bhcp2170 gt 0
For FR Y-9LP filers that also file FR Y-9C, bhcp2170 le bhck2170
bhcp2170 ne null and bhcp2170 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs that also file FR Y9C, bhcp2200 le (bhdm6631 + bhdm6636 + bhfn6631 + bhfn6636)
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp2200 ne null
and bhcp2200 ge 0
For Non-Bank IHCs, BHCP2200 eq null
For FR Y-9LP filers that also file FR Y-9C, bhcp2309 le bhck2309
bhcp2309 ne null and bhcp2309 ge 0
For FR Y-9LP filers that also file FR Y-9C, bhcp2332 le bhck2332
bhcp2332 ne null and bhcp2332 ge 0
For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if, for reporting
purposes only, the institution is a lower-tier holding company or a
top-tier holding company that does not file an FR Y-9C then
bhcp2792 eq null

FR Y-9LP: EDIT - 3 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Edit
Schedule
Change
No Change PC-B

Edit Type

FRY9LP

Effective
Effective
Start Date End Date
20160930 99991231

Edit
Number
Intraseries 0831

TargetItem MDRM
Edit Test
Number
PC-B15d
BHCP2792 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, If PC-B15g
(previous) equals PC-B15g (current) and PC-B15d (previous) is
greater than zero, then PC-B15d (current minus previous) divided
by PC-B15d (previous) should not exceed +/- 20%.

FRY9LP

20160930

99991231

No Change PC-B

Quality

9270

PC-B15d

FRY9LP
FRY9LP

20160930
20121231

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

2085
0134

PC-B15d
PC-B15e

FRY9LP

20140630

99991231

No Change PC-B

Intraseries 0833

PC-B15e

FRY9LP
FRY9LP

20080331
20121231

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

9270
0135

PC-B15e
PC-B15f

FRY9LP

20121231

99991231

No Change PC-B

Quality

0855

PC-B15f

FRY9LP

20121231

99991231

No Change PC-B

Quality

0860

PC-B15f

FRY9LP
FRY9LP

20080331
20160930

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

9270
0136

PC-B15f
PC-B15g

FRY9LP

20160930

99991231

No Change PC-B

Quality

0875

PC-B15g

FRY9LP

20160930

99991231

No Change PC-B

Quality

0880

FRY9LP

20160930

99991231

No Change PC-B

Quality

FRY9LP
FRY9LP

20160930
20121231

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

June 2019

Alg Edit Test
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, if ((bhcp2796-q2
eq bhcp2796-q1) and (bhcp2792-q2 gt 0)) then ((((bhcp2792-q1 bhcp2792-q2) / bhcp2792-q2) ge -0.2) and (((bhcp2792-q1 bhcp2792-q2) / bhcp2792-q2) le 0.2))

BHCP2792 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B15d should
not be negative.
BHCP2792 For Non-Bank IHCs, PC-B15d should equal null
BHCP2793 If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then PC-B15e should be null.
BHCP2793 If PC-B15h (previous) equals PC-B15h (current) and PC-B15e
(previous) is greater than zero, then PC-B15e (current minus
previous) divided by PC-B15e (previous) should not exceed +/20%.
BHCP2793 PC-B15e should not be negative.
BHCP2794 If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then PC-B15f should be null.
BHCP2794 If the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
PC-B15a is greater than zero, then PC-B15f should be greater than
zero
BHCP2794 If the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
PC-B15f is greater than zero, then PC-B15a should be greater than
zero.
BHCP2794 PC-B15f should not be negative.
BHCP2796 For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if, for reporting
purposes only, the institution is a lower-tier holding company or a
top-tier holding company that does not file an FR Y-9C then PCB15g should be null.
BHCP2796 For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if the institution is
a top-tier holding company that also files the FR Y-9C or a lowertier holding company that for reporting purposes only files the FR
Y-9C and FR Y-9LP as the top-tier and PC-B15d is greater than
zero, then PC-B15g should be greater than zero.

For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp2792 ge 0 or
bhcp2792 eq null
For Non-Bank IHCs, BHCP2792 eq null
if, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then bhcp2793 eq null
if ((bhcp2831-q2 eq bhcp2831-q1) and (bhcp2793-q2 gt 0)) then
((((bhcp2793-q1 - bhcp2793-q2) / bhcp2793-q2) ge -0.2) and
(((bhcp2793-q1 - bhcp2793-q2) / bhcp2793-q2) le 0.2))

bhcp2794 ge 0 or bhcp2794 eq null
For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if, for reporting
purposes only, the institution is a lower-tier holding company or a
top-tier holding company that does not file an FR Y-9C then
bhcp2796 eq null
For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if the institution is
a top-tier holding company that also files the FR Y-9C or a lowertier holding company that for reporting purposes only files the FR
Y-9C and FR Y-9LP as the top-tier and bhcp2792 gt 0 then
bhcp2796 gt 0

PC-B15g

BHCP2796 For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if the institution is
a top-tier holding company that also files the FR Y-9C or a lowertier holding company that for reporting purposes only files the FR
Y-9C and FR Y-9LP as the top-tier and PC-B15g is greater than
zero, then PC-B15d should be greater than zero.

For BHCs, SHCs, IHCs, and Non-BHC IHCs only, if the institution is
a top-tier holding company that also files the FR Y-9C or a lowertier holding company that for reporting purposes only files the FR
Y-9C and FR Y-9LP as the top-tier and bhcp2796 gt 0 then
bhcp2792 gt 0

9270

PC-B15g

2090
0137

PC-B15g
PC-B15h

BHCP2796 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B15g should
not be negative.
BHCP2796 For Non-Bank IHCs, PC-B15g should equal null
BHCP2831 If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then PC-B15h should be null.

For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp2796 ge 0 or
bhcp2796 eq null
For Non-Bank IHCs, BHCP2796 eq null
If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then bhcp2831 eq null

bhcp2793 ge 0 or bhcp2793 eq null
if, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then bhcp2794 eq null
if the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
bhcp4778 gt 0 then bhcp2794 gt 0
if the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
bhcp2794 gt 0 then bhcp4778 gt 0

FR Y-9LP: EDIT - 4 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Edit
Schedule
Change
No Change PC-B

Edit Type

FRY9LP

Effective
Effective
Start Date End Date
20121231 99991231

Quality

Edit
Number
0895

FRY9LP

20121231

99991231

No Change PC-B

Quality

0900

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC-B
No Change PC

Quality
9270
Interseries 0693

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PC
No Change PC
No Change PI

Quality
Quality
Quality

9170
9130
0540

PC-17
PC-4e
PI-7b

BHCP2930
BHCP3123
BHCP3147

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20160930

99991231
99991231
99991231

No Change PI
No Change PC-B
No Change PI

Quality
Quality
Quality

9060
9260
0530

PI-7b
PC-B14
PI-7a

BHCP3147
BHCP3152
BHCP3156

FRY9LP

20160930

99991231

No Change PI

Quality

9060

PI-7a

BHCP3156

FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331

99991231
99991231
99991231

No Change PI
No Change PC
No Change PC

Quality
2025
Quality
9150
Interseries 0676

PI-7a
PC-7a
PC-7b

BHCP3156
BHCP3163
BHCP3164

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20090331

99991231
99991231
99991231

No Change PC
No Change PC
No Change PC

Quality
9150
Quality
9160
Interseries 0695

PC-7b
PC-7c
PC-20h

BHCP3164
BHCP3165
BHCP3210

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20160930

99991231
99991231
99991231

No Change PC
No Change PC
No Change PC-A

Quality
Quality
Quality

9180
9170
9200

PC-20h
PC-20b
PC-A1a2a

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PC-A
No Change PC-A

Quality
Quality

2045
9190

PC-A1a2a
PC-A1a1

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change

PC-A
PC
PC
PC
PC-B

Quality
Quality
Quality
Quality
Quality

2040
9170
9180
9170
0785

PC-A1a1
PC-20c
PC-20d
PC-20a
PC-B6

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PC-B
No Change PC
No Change PC-B

Quality
Quality
Quality

9260
9190
0715

PC-B6
PC-21
PC-B2

BHCP3210 PC-20h should not be null.
BHCP3230 PC-20b should not be null and should not be negative.
BHCP3238 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-A1a2a should
not be null.
BHCP3238 For Non-Bank IHCs, PC-A1a2a should equal null
BHCP3239 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-A1a1 should
not be null and should not be negative.
BHCP3239 For Non-Bank IHCs, PC-A1a1 should equal null
BHCP3240 PC-20c should not be null and should not be negative.
BHCP3247 PC-20d should not be null.
BHCP3283 PC-20a should not be null and should not be negative.
BHCP3298 PC-B6 should be less than or equal to the sum of PC-14, PC-16,
and PC-18a through PC-18c.
BHCP3298 PC-B6 should not be null and should not be negative.
BHCP3300 PC-21 should not be null and should not be negative.
BHCP3409 PC-B2 should be less than or equal to the sum of PC-16 and PC18a through PC-18c.

June 2019

TargetItem MDRM
Edit Test
Number
PC-B15h
BHCP2831 If the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
PC-B15e is greater than zero, then PC-B15h should be greater
than zero
PC-B15h
BHCP2831 If the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
PC-B15h is greater than zero, then PC-B15e should be greater
than zero
PC-B15h
BHCP2831 PC-B15h should not be negative.
BHCP2930 For FR Y-9LP filers that also file FR Y-9C, sum of PC-11 through PCPC-17
17 should be less than or equal to HC-21.

Alg Edit Test
if the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
bhcp2793 gt 0 then bhcp2831 gt 0
if the institution is a top-tier holding company that also files the
FR Y-9C or a lower-tier holding company that for reporting
purposes only files the FR Y-9C and FR Y-9LP as the top-tier and
bhcp2831 gt 0 then bhcp2793 gt 0

bhcp2831 ge 0 or bhcp2831 eq null
For FR Y-9LP filers that also file FR Y-9C, (bhcp2200 + bhcp0279 +
bhcp2309 + bhcp2332 + bhcp0368 + bhcp4062 + bhcp2930) le
bhck2948
PC-17 should not be null and should not be negative.
bhcp2930 ne null and bhcp2930 ge 0
PC-4e should not be null and should not be negative.
bhcp3123 ne null and bhcp3123 ge 0
If PI-1b1 or PI-7b does not equal zero or null, then PC-A2a1
if (bhcp1275 or bhcp3147 ne 0 or null) then (bhcp1273 ne 0 or
should not equal zero or null.
null)
PI-7b should not be null.
bhcp3147 ne null
PC-B14 should not be null and should not be negative.
bhcp3152 ne null and bhcp3152 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, If PI-1a1 or PI-7a For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, if (bhcp0508 or
does not equal zero or null, then PC-A1a1 should not equal zero bhcp3156 ne 0 or null) then (bhcp3239 ne 0 or null)
or null.
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PI-7a should not For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp3156 ne null
be null.
For Non-Bank IHCs, PI-7a should equal null
For Non-Bank IHCs, BHCP3156 eq null
PC-7a should not be null and should not be negative.
bhcp3163 ne null and bhcp3163 ge 0
For FR Y-9LP filers that also file FR Y-9C, PC-7b should be less than For FR Y-9LP filers that also file FR Y-9C, bhcp3164 le bhck3164
or equal to HC-M12a.
PC-7b should not be null and should not be negative.
bhcp3164 ne null and bhcp3164 ge 0
PC-7c should not be null.
bhcp3165 ne null
For FR Y-9LP filers that also file FR Y-9C, if HC-12 is greater than or For FR Y-9LP filers that also file FR Y-9C, if bhck2170 ge 10000
equal to $10 million then PC-20h should be equal to HC-27a (+/- then bhcp3210 le (bhck3210 + 500) and bhcp3210 ge (bhck3210 500k) or if HC-12 is less than $10 million then PC-20h should be 500) or if bhck2170 lt 10000 then bhcp3210 le (bhck3210 + 3) and
equal to HC-27a (+/-3k).
bhcp3210 ge (bhck3210 - 3)
bhcp3210 ne null
bhcp3230 ne null and bhcp3230 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp3238 ne null
For Non-Bank IHCs, BHCP3238 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp3239 ne null
and bhcp3239 ge 0
For Non-Bank IHCs, BHCP3239 eq null
bhcp3240 ne null and bhcp3240 ge 0
bhcp3247 ne null
bhcp3283 ne null and bhcp3283 ge 0
bhcp3298 le (bhcp0368 + bhcp4062 + bhcp3605 + bhcp3606 +
bhcp3607)
bhcp3298 ne null and bhcp3298 ge 0
bhcp3300 ne null and bhcp3300 ge 0
bhcp3409 le (bhcp4062 +bhcp3605 + bhcp3606 + bhcp3607)

FR Y-9LP: EDIT - 5 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Effective
End Date
99991231
99991231

Edit
Schedule
Change
No Change PC-B
No Change PI

Edit Type

FRY9LP
FRY9LP

Effective
Start Date
20080331
20080331

Quality
Quality

Edit
Number
9260
0550

FRY9LP
FRY9LP

20080331
20160930

99991231
99991231

No Change PI
No Change PC

Quality
Quality

9060
9170

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331
20160930

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

PC
PC
PC
PC

Quality
Quality
Quality
Quality

2105
9170
9170
9170

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

PC
PC
PC
PC-B

Quality
Quality
Quality
Quality

2035
9170
9170
0725

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change
No Change
No Change
No Change
No Change
No Change
No Change
No Change

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

Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Quality
Interseries

9260
9080
9080
9080
9080
9080
9080
9080
9080
9030
0691

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC
No Change PI

Quality
9170
Intraseries 0112

FRY9LP

20080331

99991231

No Change PI

Quality

0510

FRY9LP

20080331

99991231

No Change PI

Quality

0513

PI-2b

FRY9LP

20080331

99991231

No Change PI

Intraseries 0515

PI-2b

FRY9LP

20080331

99991231

No Change PI

Intraseries 0520

PI-2b

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Quality
Quality
Quality
Intraseries

9030
9020
9050
0111

PI-2b
PI-1d
PI-2e
PI-2a

FRY9LP
FRY9LP

20080331
20190630

99991231
99991231

No Change PI
Revised
PI

Quality
Quality

9030
9040

PI-2a
PI-2c

June 2019

PI
PI
PI
PI

TargetItem MDRM
Edit Test
Number
PC-B2
BHCP3409 PC-B2 should not be null and should not be negative.
PI-7c
BHCP3513 If PI-1c1 or PI-7c does not equal zero or null, then PC-A3a1 should
not equal zero or null.
PI-7c
BHCP3513 PI-7c should not be null.
PC-9a
BHCP3602 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-9a should not
be null and should not be negative.
PC-9a
BHCP3602 For Non-Bank IHCs, PC-9a should equal null
PC-9b
BHCP3603 PC-9b should not be null and should not be negative.
PC-9c
BHCP3604 PC-9c should not be null and should not be negative.
PC-18a
BHCP3605 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-18a should
not be null and should not be negative.
PC-18a
BHCP3605 For Non-Bank IHCs, PC-18a should equal null
PC-18b
BHCP3606 PC-18b should not be null and should not be negative.
BHCP3607 PC-18c should not be null and should not be negative.
PC-18c
PC-B3
BHCP3609 PC-B3 should be less than or equal to the sum of PC-11, PC-12,
and PC-17 through PC-18c.
PC-B3
BHCP3609 PC-B3 should not be null and should not be negative.
BHCP3611 PI-A(I)2a should not be null.
PI-A(I)2a
PI-A(I)2b
BHCP3612 PI-A(I)2b should not be null.
PI-A(I)2c
BHCP3613 PI-A(I)2c should not be null.
PI-A(I)2e
BHCP3615 PI-A(I)2e should not be null.
PI-A(I)2f
BHCP3616 PI-A(I)2f should not be null.
PI-A(I)2g
BHCP3617 PI-A(I)2g should not be null.
PI-A(I)2h
BHCP3618 PI-A(I)2h should not be null.
BHCP3619 PI-A(I)3 should not be null.
PI-A(I)3
BHCP4000 PI-1f should not be null and should not be negative.
PI-1f
PC-16
BHCP4062 For FR Y-9LP filers that also file FR Y-9C, PC-16 should be less than
or equal to HC-19a.
PC-16
BHCP4062 PC-16 should not be null and should not be negative.
PI-2b
BHCP4073 For June, September, and December, PI-2b (current) should be
greater than or equal to PI-2b (previous).
PI-2b
BHCP4073 For March, if the sum of PC-11 through PC-14 and PC-16 is greater
than zero, then PI-2b should be greater than zero.

Alg Edit Test
bhcp3409 ne null and bhcp3409 ge 0
if (bhcp0206 or bhcp3513 ne 0 or null) then (bhcp0201 ne 0 or
null)
bhcp3513 ne null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp3602 ne null
and bhcp3602 ge 0
For Non-Bank IHCs, BHCP3602 eq null
bhcp3603 ne null and bhcp3603 ge 0
bhcp3604 ne null and bhcp3604 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp3605 ne null
and bhcp3605 ge 0
For Non-Bank IHCs, BHCP3605 eq null
bhcp3606 ne null and bhcp3606 ge 0
bhcp3607 ne null and bhcp3607 ge 0
bhcp3609 le (bhcp2200 + bhcp0279 + bhcp2930 + bhcp3605 +
bhcp3606 + bhcp3607)
bhcp3609 ne null and bhcp3609 ge 0
bhcp3611 ne null
bhcp3612 ne null
bhcp3613 ne null
bhcp3615 ne null
bhcp3616 ne null
bhcp3617 ne null
bhcp3618 ne null
bhcp3619 ne null
bhcp4000 ne null and bhcp4000 ge 0
For FR Y-9LP filers that also file FR Y-9C, bhcp4062 le bhck4062

bhcp4062 ne null and bhcp4062 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp4073q1 ge bhcp4073-q2
if ((mm-q1 eq 03) and ((bhcp2200-q1 + bhcp0279-q1 + bhcp2309q1 + bhcp2332-q1 + bhcp0368-q1 + bhcp4062-q1) gt 0)) then
bhcp4073-q1 gt 0
BHCP4073 For March, if PI-2b is greater than zero, then the sum of PC-11
if ((mm-q1 eq 03) and (bhcp4073 gt 0)) then ((bhcp2200-q1 +
through PC-14 and PC-16 should be greater than zero.
bhcp0279-q1 + bhcp2309-q1 + bhcp2332-q1 + bhcp0368-q1 +
bhcp4062-q1) gt 0)
BHCP4073 For June, September, and December, if the sum of PC-11 through if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and
PC-14 and PC-16 is greater than zero, then PI-2b (current minus
((bhcp2200-q1 + bhcp0279-q1 + bhcp2309-q1 + bhcp2332-q1 +
previous) should be greater than zero.
bhcp0368-q1 + bhcp4062-q1) gt 0)) then ((bhcp4073-q1 bhcp4073-q2) gt 0)
BHCP4073 For June, September, and December, if PI-2b (current minus
if ((mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and (bhcp4073previous) is greater than zero, then the sum of PC-11 through PC- q1 - bhcp4073-q2 gt 0)) then ((bhcp2200-q1 + bhcp0279-q1 +
14 and PC-16 should be greater than zero.
bhcp2309-q1 + bhcp2332-q1 + bhcp0368-q1 + bhcp4062-q1) gt 0)
PI-2b should not be null and should not be negative.
PI-1d should not be null.
PI-2e should not be null and should not be negative.
For June, September, and December, PI-2a (current) should be
greater than or equal to PI-2a (previous).
BHCP4135 PI-2a should not be null and should not be negative.
BHCPJJ33 PI-2c should not be null.
BHCP4073
BHCP4091
BHCP4130
BHCP4135

bhcp4073 ne null and bhcp4073 ge 0
bhcp4091 ne null
bhcp4130 ne null and bhcp4130 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp4135q1 ge bhcp4135-q2
bhcp4135 ne null and bhcp4135 ge 0
bhcpjj33 ne null

FR Y-9LP: EDIT - 6 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Effective
End Date
99991231
99991231

Edit
Schedule
Change
No Change PI
No Change PI

Edit Type

FRY9LP
FRY9LP

Effective
Start Date
20180331
20180331

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20180331
20080331
20180331
20090331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Quality
Quality
Quality
Interseries

9060
9060
9060
0660

FRY9LP
FRY9LP

20080331
20160930

99991231
99991231

No Change PI
No Change PC-A

Quality
Quality

9060
9200

PI-8
PC-A1a2b

FRY9LP
FRY9LP

20160930
20080331

99991231
99991231

No Change PC-A
No Change PI

Quality
2050
Intraseries 0116

PC-A1a2b
PI-Mem3

FRY9LP

20080331

99991231

No Change PI

Quality

0595

PI-Mem3

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9070
Intraseries 0115

PI-Mem3
PI-Mem2

FRY9LP

20080331

99991231

No Change PI

Quality

0585

PI-Mem2

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
9070
Intraseries 0114

PI-Mem2
PI-Mem1

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PI
No Change PI
No Change PC-B

Quality
0575
Quality
9070
Interseries 0820

PI-Mem1
PI-Mem1
PC-B15a

FRY9LP

20080331

99991231

No Change PC-B

Intraseries 0825

PC-B15a

FRY9LP

20121231

99991231

No Change PC-B

Quality

0910

PC-B15a

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331

99991231
99991231
99991231

No Change PC-B
No Change PC
No Change PI-A

Quality
9270
Quality
9130
Intraseries 0662

PC-B15a
PC-1a
PI-A(II)1

FRY9LP
FRY9LP

20080331
20180331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
Quality

PI-A(II)1
PI-A(II)1a

FRY9LP

20080331

99991231

No Change PI-A

Intraseries 0118

PI-A(II)2

BHCP6567

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9090
Intraseries 0119

PI-A(II)2
PI-A(II)3

BHCP6567
BHCP6571

FRY9LP

20080331

99991231

No Change PI-A

Quality

PI-A(II)3

BHCP6571

June 2019

PI
PI
PI
PI

Edit
Number
Quality
9050
Interseries 9055

9090
9090

9090

TargetItem MDRM
Edit Test
Alg Edit Test
Number
PI-3a
BHCPHT69 PI-3a should not be null.
bhcpht69 ne null
PI-3b
BHCPHT70 For FR Y-9LP filers that also file FR Y-9C, if HI-8b is not null, PI-3b For FR Y-9LP filers that also file FR Y-9C, if bhckht70 ne null then
should not be null.
bhcpht70 ne null
PI-3c
BHCP4250 PI-3c should not be null.
bhcp4250 ne null
PI-4
BHCP4302 PI-4 should not be null.
bhcp4302 ne null
PI-5
BHCPFT28 PI-5 should not be null.
bhcpft28 ne null
PI-8
BHCP4340 For FR Y-9LP filers that also file FR Y-9C, if HC-12 is greater than or For FR Y-9LP filers that also file FR Y-9C, if bhck2170 ge 10000
equal to $10 million then PI-8 should be equal to HI-14 (+/-500k) then (bhcp4340 le bhck4340 + 500) and (bhcp4340 ge bhck4340 or if HC-12 is less than $10 million then PI-8 should be equal to HI- 500) or if bhck2170 lt 10000 then (bhcp4340 le bhck4340 + 3) and
(bhcp4340 ge bhck4340 - 3)
14 (+/-3k).
BHCP4340 PI-8 should not be null.
BHCP4485 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-A1a2b should
not be null.
BHCP4485 For Non-Bank IHCs, PC-A1a2b should equal null
BHCP4605 For June, September, and December, PI-Mem3 (current) should
be greater than or equal to PI-Mem3 (previous).
BHCP4605 PI-Mem3 should be less than or equal to the sum of PC-4c and PC4d.
BHCP4605 PI-Mem3 should not be null and should not be negative.
BHCP4635 For June, September, and December, PI-Mem2 (current) should
be greater than or equal to PI-Mem2 (previous).
BHCP4635 PI-Mem2 should be less than or equal to the sum of PC-4c and PC4d.
BHCP4635 PI-Mem2 should not be null and should not be negative.
BHCP4647 For June, September, and December, PI-Mem1 (current) should
be greater than or equal to PI-Mem1 (previous).
BHCP4647 PI-Mem1 should be less than or equal to PI-2e.
BHCP4647 PI-Mem1 should not be null and should not be negative.
BHCP4778 For FR Y-9LP filers that also file FR Y-9C, PC-B15a should be less
than or equal to 25% of HC-12.
BHCP4778 If PC-B15f (previous) equals PC-B15f (current) and PC-B15a
(previous) is greater than zero, then PC-B15a (current minus
previous) divided by PC-B15a (previous) should not exceed +/20%.
BHCP4778 If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then PC-B15a should be null.
BHCP4778 PC-B15a should not be negative.
BHCP5993 PC-1a should not be null and should not be negative.
BHCP6552 For June, September, and December, PI-A(II)1 (current) should be
greater than or equal PI-A(II)1 (previous).
BHCP6552 PI-A(II)1 should not be null and should not be negative.
BHCPHU25 For FR Y-9LP filers that also file FR Y-9C, if PI-3b is not null, PIA(II)1a, PI-A(II)2a, and PC-B11c should not be null and should not
be negative, else PI-A(II)1a, PI-A(II)2a, and PC-B11c should be null

bhcp4340 ne null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp4485 ne null
For Non-Bank IHCs, BHCP4485 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp4605q1 ge bhcp4605-q2
bhcp4605 le (bhcp0364 + bhcp2165)
bhcp4605 ne null and bhcp4605 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp4635q1 ge bhcp4635-q2
bhcp4635 le (bhcp0364 + bhcp2165)
bhcp4635 ne null and bhcp4635 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp4647q1 ge bhcp4647-q2
bhcp4647 le bhcp4130
bhcp4647 ne null and bhcp4647 ge 0
For FR Y-9LP filers that also file FR Y-9C, bhcp4778 le (.25 *
bhck2170)
if ((bhcp2794-q2 eq bhcp2794-q1) and (bhcp4778-q2 gt 0)) then
((((bhcp4778-q1 - bhcp4778-q2) / bhcp4778-q2) ge -0.2) and
(((bhcp4778-q1 - bhcp4778-q2) / bhcp4778-q2) le 0.2))

if, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then bhcp4778 eq null
bhcp4778 ge 0 or bhcp4778 eq null
bhcp5993 ne null and bhcp5993 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6552q1 ge bhcp6552-q2
bhcp6552 ne null and bhcp6552 ge 0
For FR Y-9LP filers that also file FR Y-9C, if bhcpht70 ne null then
bhcphu25, bhcphu26, and bhcpja22 ne null and bhcphu25,
bhcphu26, and bhcpja22 ge 0 else bhcphu25, bhcphu26, and
bhcpja22 eq null
For June, September, and December, PI-A(II)2 (current) should be if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6567greater than or equal PI-A(II)2 (previous).
q1 ge bhcp6567-q2
PI-A(II)2 should not be null and should not be negative.
bhcp6567 ne null and bhcp6567 ge 0
For June, September, and December, PI-A(II)3 (current) should be if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6571greater than or equal PI-A(II)3 (previous).
q1 ge bhcp6571-q2
PI-A(II)3 should not be null and should not be negative.
bhcp6571 ne null and bhcp6571 ge 0

FR Y-9LP: EDIT - 7 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Edit
Schedule
Change
No Change PI-A

Edit Type

FRY9LP

Effective
Effective
Start Date End Date
20080331 99991231

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Quality
Quality
Quality
Intraseries

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0123

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0124

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0125

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0126

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0128

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0129

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PI-A

Quality
9110
Intraseries 0130

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

20190630
20080331
20080331
20080331
20080331
20150930

99991231
99991231
99991231
99991231
99991231
99991231

Revised
No Change
No Change
No Change
No Change
No Change

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

Quality
Quality
Quality
Quality
Quality
Quality

9110
9120
9120
9120
9120
0665

FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20160930

99991231
99991231
99991231

No Change PI-A
No Change PC
No Change PC-B

Quality
Quality
Quality

9120
9130
9260

PI-A(IV)3
PC-2b
PC-B12a

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

2075
9260

PC-B12a
PC-B12b

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

2095
9260

PC-B12b
PC-B13a

FRY9LP
FRY9LP

20160930
20160930

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

2080
9260

PC-B13a
PC-B13b

FRY9LP
FRY9LP
FRY9LP

20160930
20080331
20080331

99991231
99991231
99991231

No Change PC-B
No Change PC-B
No Change PC-B

Quality
Quality
Quality

2100
9260
9260

PC-B13b
PC-B11a
PC-B11b

June 2019

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

Edit
Number
Intraseries 0120
9090
9100
9100
0664

TargetItem MDRM
Edit Test
Number
PI-A(II)4
BHCP6573 For June, September, and December, PI-A(II)4 (current) should be
greater than or equal PI-A(II)4 (previous).
PI-A(II)4
BHCP6573 PI-A(II)4 should not be null and should not be negative.
PI-A(II)7
BHCP6588 PI-A(II)7 should not be null.
PI-A(II)8
BHCP6589 PI-A(II)8 should not be null.
PI-A(III)3
BHCP6592 For June, September, and December, PI-A(III)3 (current) should
be greater than or equal to PI-A(III)3 (previous).
PI-A(III)3
BHCP6592 PI-A(III)3 should not be null and should not be negative.
PI-A(III)4
BHCP6596 For June, September, and December, PI-A(III)4 (current) should
be greater than or equal to PI-A(III)4 (previous).
PI-A(III)4
BHCP6596 PI-A(III)4 should not be null and should not be negative.
PI-A(III)5
BHCP6600 For June, September, and December, PI-A(III)5 (current) should
be greater than or equal to PI-A(III)5 (previous).
BHCP6600 PI-A(III)5 should not be null and should not be negative.
PI-A(III)5
PI-A(III)6
BHCP6604 For June, September, and December, PI-A(III)6 (current) should
be greater than or equal to PI-A(III)6 (previous).
PI-A(III)6
BHCP6604 PI-A(III)6 should not be null and should not be negative.
BHCP6607 For June, September, and December, PI-A(III)7 (current) should
PI-A(III)7
be greater than or equal to PI-A(III)7 (previous).
PI-A(III)7
BHCP6607 PI-A(III)7 should not be null and should not be negative.
PI-A(III)9
BHCP6619 For June, September, and December, PI-A(III)9 (current) should
be greater than or equal to PI-A(III)9 (previous).
PI-A(III)9
BHCP6619 PI-A(III)9 should not be null and should not be negative.
PI-A(III)10 BHCP6741 For June, September, and December, PI-A(III)10 (current) should
be greater than or equal to PI-A(III)10 (previous).
PI-A(III)10 BHCP6741 PI-A(III)10 should not be null and should not be negative.
PI-A(III)11 BHCP6742 For June, September, and December, PI-A(III)11 (current) should
be greater than or equal to PI-A(III)11 (previous).
PI-A(III)11 BHCP6742 PI-A(III)11 should not be null and should not be negative.
PI-A(III)12 BHCP6743 PI-A(III)12 should not be null.
PI-A(III)13 BHCP6744 PI-A(III)13 should not be null.
PI-A(IV)1
BHCP6758 PI-A(IV)1 should not be null.
PI-A(IV)2
BHCP6773 PI-A(IV)2 should not be null.
PI-A(IV)3
BHCP6775 PI-A(IV)3 should equal the sum of PC-1a, PC-1b, PC-9a, PC-9b, and
PC-9c. (+/-2k)
BHCP6775 PI-A(IV)3 should not be null.
BHCP6791 PC-2b should not be null and should not be negative.
BHCP6792 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B12a should
not be null and should not be negative.
BHCP6792 For Non-Bank IHCs, PC-B12a should equal null
BHCP6793 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B12b should
not be null and should not be negative.
BHCP6793 For Non-Bank IHCs, PC-B12b should equal null
BHCP6794 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B13a should
not be null and should not be negative.
BHCP6794 For Non-Bank IHCs, PC-B13a should equal null
BHCP6795 For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, PC-B13b should
not be null and should not be negative.
BHCP6795 For Non-Bank IHCs, PC-B13b should equal null
BHCP8516 PC-B11a should not be null and should not be negative.
BHCP8517 PC-B11b should not be null and should not be negative.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6573q1 ge bhcp6573-q2
bhcp6573 ne null and bhcp6573 ge 0
bhcp6588 ne null
bhcp6589 ne null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6592q1 ge bhcp6592-q2
bhcp6592 ne null and bhcp6592 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6596q1 ge bhcp6596-q2
bhcp6596 ne null and bhcp6596 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6600q1 ge bhcp6600-q2
bhcp6600 ne null and bhcp6600 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6604q1 ge bhcp6604-q2
bhcp6604 ne null and bhcp6604 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6607q1 ge bhcp6607-q2
bhcp6607 ne null and bhcp6607 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6619q1 ge bhcp6619-q2
bhcp6619 ne null and bhcp6619 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6741q1 ge bhcp6741-q2
bhcp6741 ne null and bhcp6741 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp6742q1 ge bhcp6742-q2
bhcp6742 ne null and bhcp6742 ge 0
bhcp6743 ne null
bhcp6744 ne null
bhcp6758 ne null
bhcp6773 ne null
bhcp6775 ge ((bhcp5993 + bhcp0010 + bhcp3602 + bhcp3603 +
bhcp3604) - 2) and bhcp6775 le ((bhcp5993 + bhcp0010 +
bhcp3602 + bhcp3603 + bhcp3604) + 2)
bhcp6775 ne null
bhcp6791 ne null and bhcp6791 ge 0
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp6792 ne null
and bhcp6792 ge 0
For Non-Bank IHCs, BHCP6792 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp6793 ne null
and bhcp6793 ge 0
For Non-Bank IHCs, BHCP6793 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp6794 ne null
and bhcp6794 ge 0
For Non-Bank IHCs, BHCP6794 eq null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, bhcp6795 ne null
and bhcp6795 ge 0
For Non-Bank IHCs, BHCP6795 eq null
bhcp8516 ne null and bhcp8516 ge 0
bhcp8517 ne null and bhcp8517 ge 0

FR Y-9LP: EDIT - 8 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Edit
Schedule
Change
No Change PI-A

Edit Type

FRY9LP

Effective
Effective
Start Date End Date
20080331 99991231

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Quality
Quality
Quality
Intraseries

9110
9180
9180
0117

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI
No Change PI

Quality
Quality

0650
0655

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20080331
20080331
20080331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

Quality
Quality
Quality
Quality

9070
0915
0920
0922

FRY9LP

20080331

99991231

No Change PC-B

Interseries 0925

FRY9LP
FRY9LP

20080331
20190630

99991231
99991231

No Change PC-B
Revised
PC-B

Quality
9280
Interseries 9281

FRY9LP

20180331

99991231

No Change PC-B

Interseries 9285

FRY9LP

20121231

99991231

No Change PC-B

Quality

0131

PC-B15b

FRY9LP
FRY9LP

20080331
20121231

99991231
99991231

No Change PC-B
No Change PC-B

Quality
Quality

9270
0132

PC-B15b
PC-B15c

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PC-B
No Change PI-A

Quality
9270
Intraseries 0121

PC-B15c
PI-A(II)5

FRY9LP

20080331

99991231

No Change PI-A

Quality

9090

PI-A(II)5

FRY9LP

20080331

99991231

No Change PI-A

Intraseries 0122

PI-A(II)6

FRY9LP

20080331

99991231

No Change PI-A

Quality

PI-A(II)6

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change PI-A
No Change PC

Quality
9100
Intraseries 0145

PI-A(III)1
PC-Mem1a

FRY9LP

20110331

99991231

No Change PC

Quality

0146

PC-Mem1a

FRY9LP

20080331

99991231

No Change PC

Intraseries 0147

PC-Mem1b

FRY9LP

20110331

99991231

No Change PC

Quality

PC-Mem1b

June 2019

PI-A
PC
PC
PI

PI
PC-B
PC-B
PC-B

Edit
Number
Intraseries 0127

9090

0148

TargetItem MDRM
Edit Test
Number
PI-A(III)8
BHCP8518 For June, September, and December, PI-A(III)8 (current) should
be greater than or equal to PI-A(III)8 (previous).
PI-A(III)8
BHCP8518 PI-A(III)8 should not be null and should not be negative.
PC-20f
BHCPA130 PC-20f should not be null.
PC-20e
BHCPB530 PC-20e should not be null.
PI-Mem4 BHCPC254 For June, September, and December, PI-Mem4 (current) should
be greater than or equal to PI-Mem4 (previous).
PI-Mem4 BHCPC254 PI-Mem4 should be less than or equal to PI-2d.
PI-Mem4 BHCPC254 If PC-B16 is greater than zero, then PI-Mem4 should be greater
than zero.
PI-Mem4 BHCPC254 PI-Mem4 should not be null and should not be negative.
PC-B16
BHCPC255 PC-B16 should be less than or equal to PC-18b.
PC-B16
BHCPC255 PC-B16 should be less than or equal to PC-B5b.
BHCPC255 If PI-Mem4 is greater than zero, then PC-B16 should be greater
PC-B16
than zero.
PC-B16
BHCPC255 For FR Y-9LP filers that also file FR Y-9C, if HC-19b is greater than
zero, then PC-B16 should be greater than zero.
BHCPC255 PC-B16 should not be null and should not be negative.
PC-B16
PC-B17
BHCPHK02 If the institution files the FR Y-9C as a top tier or as a lower tier
and no higher tier files an FR Y-9C and is not a SLHC and has a
consolidated total assets average greater than or equal to $50
billion over the 4 most recent consecutive quarters, including the
current, then PC-B17 should not be null and should not be
negative
PC-B17
BHCPHK02 If the institution files the FR Y-9C as a lower tier and a higher tier
also files an FR Y-9C or is a SLHC or has a consolidated total assets
average less than $50 billion over the 4 most recent consecutive
quarters, including the current, then PC-B17 should be null.
BHCPC427 If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then PC-B15b should be null.
BHCPC427 PC-B15b should not be negative.
BHCPC428 If, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then PC-B15c should be null.
BHCPC428 PC-B15c should not be negative.
BHCPF737 For June, September, and December, PI-A(II)5 (current) should be
greater than or equal PI-A(II)5 (previous).
BHCPF737 PI-A(II)5 should not be null and should not be
negative.
BHCPF817 For June, September, and December, PI-A(II)6 (current) should be
greater than or equal PI-A(II)6 (previous).
BHCPF817 PI-A(II)6 should not be null and should not be
negative.
BHCPF818 PI-A(III)1 should not be null.
BHCPF819 If PC-Mem1a (previous) is not equal to null or zero, then PCMem1a (current) should not equal null or zero.
BHCPF819 If PI-Mem5 is not equal to null, then PC-Mem1a should not equal
null.
BHCPF820 If PC-Mem1b (previous) is not equal to null or zero, then PCMem1b (current) should not equal null or zero.
BHCPF820 If PI-Mem5 is not equal to null, then PC-Mem1b should not equal
null.

Alg Edit Test
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcp8518q1 ge bhcp8518-q2
bhcp8518 ne null and bhcp8518 ge 0
bhcpa130 ne null
bhcpb530 ne null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcpc254q1 ge bhcpc254-q2
bhcpc254 le bhcp0522
if bhcpc255 gt 0 then bhcpc254 gt 0
bhcpc254 ne null and bhcpc254 ge 0
bhcpc255 le bhcp3606
bhcpc255 le bhcp1274
if bhcpc254 gt 0 then bhcpc255 gt 0
For FR Y-9LP filers that also file FR Y-9C, if bhckc699 gt 0 then
bhcpc255 gt 0
bhcpc255 ne null and bhcpc255 ge 0
if the company is a top-tier holding company or is a lower-tier
company and no higher-tier files an FR Y-9C, and the company is a
BHC, SHC, IHC, non-bank IHC, or a non-BHC IHC, and (((bhck2170q1 + bhck2170-q2 + bhck2170-q3 + bhck2170-q4)/4) ge
50000000) then bhcphk02 ne null and bhcphk02 ge 0
if the company is a lower-tier holding company and a higher-tier
also files an FR Y-9C, or the company is a SLHC or a Grandfathered
Unitary SLHC or insurance SLHC that is not required to file HC-R,
or (((bhck2170-q1 + bhck2170-q2 + bhck2170-q3 + bhck2170q4)/4) lt 50000000) then bhcphk02 eq null
if, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then bhcpc427 eq null
bhcpc427 ge 0 or bhcpc427 eq null
if, for reporting purposes only, the institution is a lower-tier
holding company or a top-tier holding company that does not file
an FR Y-9C then bhcpc428 eq null
bhcpc428 ge 0 or bhcpc428 eq null
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcpf737q1 ge bhcpf737-q2
bhcpf737 ne null and bhcpf737 ge 0
if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) then bhcpf817q1 ge bhcpf817-q2
bhcpf817 ne null and bhcpf817 ge 0
bhcpf818 ne null
if (bhcpf819-q2 ne null and bhcpf819-q2 ne 0) then (bhcpf819-q1
ne null and bhcpf819-q1 ne 0)
if bhcpj980 ne null then bhcpf819 ne null
if (bhcpf820-q2 ne null and bhcpf820-q2 ne 0) then (bhcpf820-q1
ne null and bhcpf820-q1 ne 0)
if bhcpj980 ne null then bhcpf820 ne null

FR Y-9LP: EDIT - 9 of 10

Quality (Q), Intraseries (I), and Interseries (R) for the FR Y-9LP
(Effective as of June 30, 2019)
Series

Edit
Schedule
Change
No Change PI

Edit Type

FRY9LP

Effective
Effective
Start Date End Date
20110331 99991231

Edit
Number
Intraseries 0140

TargetItem MDRM
Number
PI-Mem5 BHCPJ980

FRY9LP

20110331

99991231

No Change PI

Intraseries 0141

PI-Mem5

BHCPJ980

FRY9LP

20110331

99991231

No Change PI

Quality

0142

PI-Mem5

BHCPJ980

FRY9LP

20110331

99991231

No Change PI

Quality

0143

PI-Mem5

BHCPJ980

FRY9LP

20110331

99991231

No Change PI

Intraseries 0144

PI-Mem5

BHCPJ980

FRY9LP

20110331

99991231

No Change PI

Quality

0149

PI-Mem5

BHCPJ980

FRY9LP

20110331

99991231

No Change PC-B

Quality

0795

PC-B8

BHCPK297

FRY9LP
FRY9LP
FRY9LP

20110331
20080331
20080331

99991231
99991231
99991231

No Change PC-B
No Change PC-A
No Change PI-A

Quality
Quality
Quality

9260
9250
9080

PC-B8
PC-A4
PI-A(I)1

BHCPK297
BHPA0365
BHPA4340

June 2019

Edit Test

Alg Edit Test

For June, September and December, if PI-Mem5 (previous) is not
equal to null or zero, then PI-Mem5 (current) should not equal
null or zero.
If PC-Mem1a (current minus previous) is not equal to zero, then
PI-Mem5 (current) should not equal null.
If PC-Mem1a is not equal to null or zero, then PI-Mem5 should
not equal null.
If PC-Mem1b is not equal to null or zero, then PI-Mem5 should
not equal null.
If PC-Mem1b (current minus previous) is not equal to zero, then
PI-Mem5 (current) should not equal null.
If PI-Mem5 is not equal to null or zero, then PI-1e should not
equal zero.
Sum of PC-B7a, PC-B7b, and PC-B8 should be less than or equal to
the sum of PC-4c and PC-4d.
PC-B8 should not be null and should not be negative.
PC-A4 should not be null.
PI-A(I)1 should not be null.

if (mm-q1 eq 06 or mm-q1 eq 09 or mm-q1 eq 12) and bhcpj980q2 ne null and bhcpj980-q2 ne 0 then bhcpj980-q1 ne null and
bhcpj980-q1 ne 0
if (bhcpf819-q1 - bhcpf819-q2) ne 0 then bhcpj980-q1 ne null
if bhcpf819 ne null and bhcpf819 ne 0 then bhcpj980 ne null
if bhcpf820 ne null and bhcpf820 ne 0 then bhcpj980 ne null
if (bhcpf820-q1 - bhcpf820-q2) ne 0 then bhcpj980-q1 ne null
if bhcpj980 ne null and bhcpj980 ne 0 then bhcp0447 ne 0
(bhcp1407 + bhcp1403 + bhcpk297) le (bhcp0364 + bhcp2165)
bhcpk297 ne null and bhcpk297 ge 0
bhpa0365 ne null
bhpa4340 ne null

FR Y-9LP: EDIT - 10 of 10

Validity (V) Edits for the FR Y-9LP
(Effective as of March 31, 2019)
Each edit in the checklist must balance, rounding errors are not allowed
Series

Effective End
Date
99991231
99991231
99991231
99991231
99991231
99991231
99991231

Edit Change

Schedule

Edit Type

FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP
FRY9LP

Effective Start
Date
20150930
20150930
20150930
20150930
20150930
20150930
20160930

No Change
No Change
No Change
No Change
No Change
No Change
No Change

Page 1
Page 1
Page 1
Page 1
Page 1
Page 1
PI

Validity
Validity
Validity
Validity
Validity
Validity
Validity

Edit Number TargetItem MDRM
Number
0110
CFO
BHCPC490
DATESIGN BHPXJ196
0111
0112
CONTACTN BHPX8901
0113
CONTACTP BHPX8902
0114
CONTACTF BHPX9116
0115
CONTACTE BHPX4086
0125
PI-1a5
BHCP0520

FRY9LP

20080331

99991231

No Change

PI

Validity

0135

PI-1b5

BHCP1279

FRY9LP

20080331

99991231

No Change

PI

Validity

0150

PI-1c5

BHCP0210

FRY9LP

20080331

99991231

No Change

PI

Validity

0170

PI-1f

BHCP4000

FRY9LP

20190331

99991231

Revised

PI

Validity

0185

PI-2e

BHCP4130

FRY9LP
FRY9LP
FRY9LP
FRY9LP

20180331
20180331
20180331
20080331

99991231
99991231
99991231
99991231

No Change
No Change
No Change
No Change

PI
PI
PI
PI

Validity
Validity
Validity
Validity

0195
0200
0215
0230

PI-3a
PI-3c
PI-6
PI-8

BHCPHT69
BHCP4250
BHCP0496
BHCP4340

FRY9LP
FRY9LP

20080331
20180331

99991231
99991231

No Change
No Change

PI-A
PI-A

Validity
Validity

0300
0315

PI-8
PI-A(I)2h

BHCP4340
BHCP3618

FRY9LP
FRY9LP

20080331
20190331

99991231
99991231

No Change
Revised

PI-A
PI-A

Validity
Validity

0340
0355

PI-A(I)3
PI-A(II)8

BHCP3619
BHCP6589

FRY9LP

20080331

99991231

No Change

PI-A

Validity

0375

PI-A(III)13

BHCP6744

FRY9LP

20080331

99991231

No Change

PI-A

Validity

0385

PI-A(IV)1

BHCP6758

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change
No Change

PI-A
PC

Validity
Validity

0395
0400

PI-A(IV)3
PC-4c

BHCP6775
BHCP0364

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change
No Change

PC
PC

Validity
Validity

0402
0406

PC-4f
PC-10

BHCP2125
BHCP2170

FRY9LP

20080331

99991231

No Change

PC

Validity

0408

PC-20h

BHCP3210

FRY9LP

20080331

99991231

No Change

PC

Validity

0410

PC-21

BHCP3300

FRY9LP
FRY9LP

20080331
20080331

99991231
99991231

No Change
No Change

PC
PC-A

Validity
Validity

0412
0416

PC-21
PC-A3b2

BHCP3300
BHCP0205

March 2019

Edit Test

Alg Edit Test

CFO must not be null.
DATESIGN must not be null.
CONTACTN must not be null.
CONTACTP must not be null.
CONTACTF must not be null.
CONTACTE must not be null.
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs, Sum of
PI-1a1 through PI-1a4 must equal PI-1a5.

bhcpc490 ne null
bhpxj196 ne null
bhpx8901 ne null
bhpx8902 ne null
bhpx9116 ne null
bhpx4086 ne null
For BHCs, SLHCs, SHCs, IHCs, and Non-BHC IHCs,
(bhcp0508 + bhcp0512 + bhcp0515 + bhcp0518) eq
bhcp0520
Sum of PI-1b1 through PI-1b4 must equal PI-1b5.
(bhcp1275 + bhcp1276 + bhcp1277 + bhcp1278) eq
bhcp1279
(bhcp0206 + bhcp0207 + bhcp0208 + bhcp0209) eq
Sum of PI-1c1 through PI-1c4 must equal PI-1c5.
bhcp0210
Sum of PI-1a5, PI-1b5, PI-1c5, PI-1d and PI-1e must equal (bhcp0520 + bhcp1279 + bhcp0210 + bhcp4091 +
PI-1f.
bhcp0447) eq bhcp4000
(bhcp4135 + bhcp4073 + bhcpjj33 + bhcp0522) eq
Sum of PI-2a through PI-2d must equal PI-2e.
bhcp4130
PI-1f minus PI-2e must equal PI-3a.
(bhcp4000 - bhcp4130) eq bhcpht69
Sum of PI-3a and PI-3b must equal PI-3c
(bhcpht69 + bhcpht70) eq bhcp4250
Sum of PI-3c and PI-5 minus PI-4 must equal PI-6.
(bhcp4250 + bhcpft28 - bhcp4302) eq bhcp0496
Sum of PI-6 through PI-7c must equal PI-8.
(bhcp0496 + bhcp3156 + bhcp3147 + bhcp3513) eq
bhcp4340
PI-A(I)1 must equal PI-8.
bhpa4340 eq bhcp4340
Sum of PI-A(I)2a through PI-A(I)2g must equal PI-A(I)2h. (bhcp3611 + bhcp3612 + bhcp3613 + bhcp3615 +
bhcp3616 + bhcp3617) eq bhcp3618
Sum of PI-A(I)1 and PI-A(I)2h must equal PI-A(I)3.
(bhpa4340 + bhcp3618) eq bhcp3619
Sum of PI-A(II)2, PI-A(II)2.a, PI-A(II)4, PI-A(II)6 and PI((bhcp6567 + bhcphu26 + bhcp6573 + bhcpf817 +
A(II)7 minus the sum of PI-A(II)1, PI-A(II)1.a, PI-A(II)3 and bhcp6588) - (bhcp6552 + bhcphu25 + bhcp6571 +
PI-A(II)5 must equal PI-A(II)8.
bhcpf737)) eq bhcp6589
Sum of PI-A(III)1, PI-A(III)3, PI-A(III)5, PI-A(III)7, PIA(III)9 ((bhcpf818 + bhcp6592 + bhcp6600 + bhcp6607 +
and PI-A(III)12 minus the sum of PI-A(III)4, PI-A(III)6, PI- bhcp6619 + bhcp6743) - (bhcp6596 + bhcp6604 +
A(III)8, PI-A(III)10 and PIA(III)11 must equal PI-A(III)13.
bhcp8518 + bhcp6741 + bhcp6742)) eq bhcp6744
Sum of PI-A(I)3, PI-A(II)8 and PI-A(III)13 must
(bhcp3619 + bhcp6589 + bhcp6744) eq bhcp6758
equal PI-A(IV)1.
Sum of PI-A(IV)1 and PI-A(IV)2 must equal PI-A(IV)3.
(bhcp6758 + bhcp6773) eq bhcp6775
Sum of PC-4a1 and PC-4a2 minus PC-4b must equal PC- ((bhcp0362 + bhcp0363) - bhcp2123) eq bhcp0364
4c.
Sum of PC-4c and PC-4d minus PC-4e must equal PC-4f. ((bhcp0364 + bhcp2165) - bhcp3123) eq bhcp2125
Sum of PC-1a through PC-3 and PC-4f through PC-9c must (bhcp5993 + bhcp0010 + bhcp0400 + bhcp6791+
equal PC-10.
bhcp1299 + bhcp0277 + bhcp2125 + bhcp0365 +
bhcp2145 + bhcp3163 + bhcp3164 + bhcp3165 +
bhcp2160 + bhcp3602 + bhcp3603 + bhcp3604) eq
bhcp2170
Sum of PC-20a through PC-20f must equal PC-20h.
(bhcp3283 + bhcp3230 + bhcp3240 + bhcp3247 +
bhcpb530 + bhcpa130) eq bhcp3210
Sum of PC-11 through PC-18c and PC-20h must equal PC- (bhcp2200 + bhcp0279 + bhcp2309 + bhcp2332 +
21.
bhcp0368 + bhcp4062 + bhcp2930 + bhcp3605 +
bhcp3606 + bhcp3607 + bhcp3210) eq bhcp3300
PC-21 must equal PC-10.
bhcp3300 eq bhcp2170
Sum of PC-A1a1 through PC-A3b2 must equal PC-A4.
(bhcp3239 + bhcp3238 + bhcp4485 + bhcp0533 +
bhcp0534 + bhcp1273 + bhcp0087 + bhcp0536 +
bhcp0537 + bhcp0538 + bhcp0201 + bhcp0202 +
bhcp0203 + bhcp0204 + bhcp0205) eq bhpa0365

FR Y-9LP: CHK - 1 of 2

Validity (V) Edits for the FR Y-9LP
(Effective as of March 31, 2019)
Each edit in the checklist must balance, rounding errors are not allowed
Series

Effective End Edit Change
Date
99991231
No Change
99991231
No Change

Schedule

Edit Type

FRY9LP
FRY9LP

Effective Start
Date
20080331
20180331

PC-A
PC-B

Validity
Validity

FRY9LP

20080331

99991231

No Change

PC-B

Validity

FRY9LP
FRY9LP

20120630
20080331

99991231
99991231

No Change
No Change

PC-B
PC-B

Validity
Validity

FRY9LP

20080331

99991231

No Change

PC-B

Validity

FRY9LP
FRY9LP

20120630
20150930

99991231
99991231

No Change
No Change

PC-B
Notes

Validity
Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

FRY9LP

20150930

99991231

No Change

Notes

Validity

March 2019

Edit Test
Edit Number TargetItem MDRM
Number
0417
PC-5
BHCP0365 PC-A4 must equal PC-5.
PC-B11b
BHCP8517 Sum of PC-B11a through PC-B11c must equal the sum of
0420
PC-2a through PC-2c.
0425
PC-B14
BHCP3152 PC-B14 must be less than or equal to the sum of PC-13a
through PC-14 and PC-16.
0426
PC-B15d
BHCP2792 For SLHCs only, PC-B15d must equal null.
0427
PC-B15e
BHCP2793 The sum of PC-B15d and PC-B15e must be less than or
equal to PC-B15a.
0428
PC-B15f
BHCP2794 The sum of PC-B15g and PC-B15h must be less than or
equal to PC-B15f.
0429
PC-B15g
BHCP2796 For SLHCs only, PC-B15g must equal null.
FN1
BHCP5485 If financial data is not equal to null or zero, then text data
0455
must not be null.
0460
FN1
TEXT5485 If text data is not equal to null, then financial data must
not equal null or zero.
0465
FN2
BHCP5486 If financial data is not equal to null or zero, then text data
must not be null.
0470
FN2
TEXT5486 If text data is not equal to null, then financial data must
not equal null or zero.
FN3
BHCP5487 If financial data is not equal to null or zero, then text data
0475
must not be null.
0480
FN3
TEXT5487 If text data is not equal to null, then financial data must
not equal null or zero.
FN4
BHCP5488 If financial data is not equal to null or zero, then text data
0485
must not be null.
0490
FN4
TEXT5488 If text data is not equal to null, then financial data must
not equal null or zero.
FN5
BHCP5489 If financial data is not equal to null or zero, then text data
0495
must not be null.
0499
FN5
TEXT5489 If text data is not equal to null, then financial data must
not equal null or zero.

Alg Edit Test
bhpa0365 eq bhcp0365
(bhcp8516 + bhcp8517 + bhcpja22) eq (bhcp0400 +
bhcp6791 + bhcp1299)
bhcp3152 le (bhcp2309 + bhcp2332 + bhcp0368 +
bhcp4062)
for SLHCs only, bhcp2792 eq null
(bhcp2792 + bhcp2793) le bhcp4778
(bhcp2796 + bhcp2831) le bhcp2794
for SLHCs only, bhcp2796 eq null
if bhcp5485 ne null and bhcp5485 ne 0 then text5485 ne
null
if text5485 ne null then bhcp5485 ne null and bhcp5485
ne 0
if bhcp5486 ne null and bhcp5486 ne 0 then text5486 ne
null
if text5486 ne null then bhcp5486 ne null and bhcp5486
ne 0
if bhcp5487 ne null and bhcp5487 ne 0 then text5487 ne
null
if text5487 ne null then bhcp5487 ne null and bhcp5487
ne 0
if bhcp5488 ne null and bhcp5488 ne 0 then text5488 ne
null
if text5488 ne null then bhcp5488 ne null and bhcp5488
ne 0
if bhcp5489 ne null and bhcp5489 ne 0 then text5489 ne
null
if text5489 ne null then bhcp5489 ne null and bhcp5489
ne 0

FR Y-9LP: CHK - 2 of 2