Quarterly Savings and Loan Holding Company Report

Board of Governors of the Federal Reserve System

Instructions for the Preparation of

Quarterly Savings and Loan Holding Company Report
Reporting Form FR 2320
Effective December 2019

INSTRUCTIONS FOR PREPARATION OF

Quarterly Savings and Loan Holding
Company Report
FR 2320

General Instructions

centralbank/reportingcentral/index.html for electronic
submission procedures.

Who Must Report
Reporting Criteria
The Quarterly Savings and Loan Holding Company
Report (FR 2320) must be filed by top-tier savings and
loan holding companies exempt from initially filing
Federal Reserve regulatory reports.
For tiered savings and loan holding companies. When
savings and loan holding companies own or control, or
are owned or controlled by, other savings and loan
holding companies (i.e., are tiered savings and loan
holding companies), only the top-tier savings and loan
holding company must file the FR 2320 for the consolidated savings and loan holding company organization
unless the top-tier savings and loan holding company is
not required to submit this report. If a top-tier savings
and loan holding company is not required to file the
FR 2320, then a lower-tier savings and loan holding
company must file the FR 2320. The lower-tier savings
and loan holding company may be determined by the
district Federal Reserve Bank. In addition, lower-tier
savings and loan holding companies may voluntarily
file the FR 2320 or may be required to file in addition
to the top-tier savings and loan holding company for
safety and soundness purposes.

When to Submit the Report
The FR 2320 is required to be submitted as of
March 31, June 30, September 30, and December 31.
If the savings and loan holding company has a quarter
end other than a calendar quarter end, the savings and
loan holding company may use data from the fiscal
quarter ending within the reporting calendar quarter.
For example, if the savings and loan holding company’s fiscal year end is October, its fiscal quarter ends
are January, April, July, and October. The savings and
loan holding company should use its fiscal quarter
ending January 31 for the March 31, April 30 for
June 30, July 31 for September 30, and October 31 for
December 31 of the FR 2320.
The submission date for a savings and loan holding
company to file this report is 45 calendar days after the
report date. The term “submission date” is defined as
the date by which the Federal Reserve must receive the
savings and loan holding company’s FR 2320 report.

Electronic Submission

If the submission deadline falls on a weekend or holiday, the report must be received on the first business
day after the Saturday, Sunday, or holiday. Earlier submission aids the Federal Reserve in reviewing and processing the report and is encouraged. No extensions of
time for submitting reports are granted.

Savings and loan holding companies must submit their
completed FR 2320 electronically. Savings and loan
holding companies should contact their district Federal Reserve Bank or go to www.frbservices.org/

The FR 2320 is due by the end of the reporting day on
the submission date (5:00 p.m. at each district Reserve
Bank).

Where to Submit the Report

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How to Prepare the Report
A. Applicability of GAAP, Accrual Basis, and
Equity Method
Savings and loan holding companies are required to
prepare and file the FR 2320 in accordance with generally accepted accounting principles (GAAP) as set
forth in the FASB Accounting Standards Codification
and these instructions. (See instructions below for
insurance savings and loan holding companies preparing financial statements under statutory accounting
principles.)
Where it is appropriate under GAAP to consolidate
one or more of the savings and loan holding company’s subsidiaries (which may or may not include the
savings association subsidiary), the amounts in the
‘‘Consolidated’’ column should reflect consolidation
of those subsidiaries. The amounts in the ‘‘Parent
Only’’ column must reflect the savings and loan holding company’s investment in subsidiaries and the
operations of those subsidiaries, under the equity
method of accounting. Subsidiary operations, as a
component of the investment account, would include
dividends, earnings, and other activity updated on a
quarterly basis. In the infrequent circumstance where it
is not appropriate under GAAP to consolidate any of
the savings and loan holding company’s subsidiaries—
such as a designated savings and loan holding company filing the FR 2320 that is a minority shareholder
of the savings association and controls no other
subsidiaries—the amounts in the ‘‘Consolidated’’ column should be left blank.
For insurance savings and loan holding companies: If the
savings and loan holding company is an insurance
company, and does not prepare financial statements
for external use in conformity with GAAP, the institution may file data from financial statements prepared
in conformity with statutory accounting principles in
the ‘‘Parent Only’’ column. If periodic consolidated
financial statements are prepared under GAAP—such
as for annual reports to policyholders (i.e., public
utilization)—data from these statements should be
used in filing the FR 2320 in the appropriate ‘‘Consolidated’’ and ‘‘Parent Only’’ columns.
All reports shall be prepared in a consistent manner.
The savings and loan holding company’s financial

records shall be maintained in such a manner and
scope so as to ensure that the FR 2320 can be prepared
and filed in accordance with these instructions and
reflect a fair presentation of the savings and loan holding company’s financial condition and results of
operations. Savings and loan holding companies
should retain workpapers and other records used in the
preparation of these reports.
Accrual Basis Reporting
All reports must be prepared on an accrual basis. On
the accrual basis, income is recognized at the time it is
earned, not necessarily when it is received. Expenses
are recognized as they are incurred, not necessarily
when they are paid.
Equity Method of Accounting for Investments in
Subsidiaries, Corporate Joint Ventures and Associated
Companies
A savings and loan holding company in preparing its
FR 2320 parent company only information (column
A) shall account for all investments in subsidiaries,
associated companies, and those corporate joint ventures over which the savings and loan holding company
exercises significant influence according to the equity
method of accounting, as prescribed by GAAP.

B. Report Form Captions 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 savings and loan
holding company cannot report a line item because of
the nature of their organization. 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.
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 savings and loan holding company submits this
report).

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C. Rounding
Savings and loan 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 except for line item 4(a), columns A
and B, “Common Stock Par Value.” See instructions
for line item 4(a) for details. Rounding could 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 totals and the
sums of their components are identical.

D. Negative Entries
Except for the items listed below, negative entries are
generally not appropriate on the FR 2320 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) Item 5(a), “Accumulated Other Comprehensive
Income: Accumulated Gains (Losses) on Certain Securities.”
(2) Item 5(b), “Accumulated Other Comprehensive
Income: Gains (Losses) on Cash Flow Hedges.”
(3) Item 5(c), “Accumulated Other Comprehensive
Income: Other.”
(4) Item 6, “Retained Earnings.”
(5) Item 7(a), “Other Components of Equity: Total
Holding Company Equity.”
(6) Item 7(b), “Other Components of Equity: Noncontrolling Interests in Consolidated
Subsidiaries.”
(7) Item 8, “Total Equity.”
(8) Item 10(a), “Net Income (Loss) Attributable to:
Holding Company and Noncontrolling
Interest.”
(9) Item 10(b), “Net Income (Loss) Attributable to:
Holding Company.”
(10) Item 20, “Net Cash Flow from Operations
Attributable to Holding Company.”

When negative entries do occur in one or more of these
items, they shall be recorded with a minus (–) sign
rather than in parenthesis.

E. Confidentiality
The completed version of the FR 2320 is available to
the public upon request on an individual basis with the
exception of the three report items the Federal Reserve
has determined to be confidential and protected from
disclosure. However, a reporting savings and loan holding company may request confidential treatment for
any of the remaining report items if the savings and
loan 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. In certain limited circumstances,
the Federal Reserve may approve confidential treatment of some or all of the items for which such treatment has been requested if the institution clearly has
provided a compelling justification for the request.
A request for confidential treatment must be submitted
in writing prior to or concurrent with the submission
of the report. The written request must identify the
specific items for which confidential treatment is
requested, provide justification for the confidential
treatment requested for the identified items, 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.
Savings and loan holding companies must submit a
request for confidential treatment prior to or at the
time of filing this report even if they previously
requested (and were or were not accorded) confidential
treatment for the same information as filed on a previous FR 2320 report or as otherwise provided to the
Board.
Check Box. Savings and loan holding companies must
select on page 1 of the form whether any confidential
treatment is requested for any portion of the report. If
the answer to the first question is “Yes,” the Reporter
must indicate whether a letter justifying the request for
confidential treatment is included with the submission
or has been provided separately. If an institution does
not fulfill both requirements, or does not check the
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appropriate boxes, confidential treatment will not be
considered.

may subject the officer to legal sanctions provided by
18 USC 1001 and 1007.

Note: Responses to the questions regarding confidential
treatment on page 1 of the form will be considered public
information.

Savings and loan holding companies must maintain in
their files a manually signed and attested printout of the
data submitted. Page one of the Reserve Banksupplied, savings and loan holding company’s software, or from the Federal Reserve’s website report
form should be used to fulfill the signature and attestation requirement and this page should be attached to
the printout placed in the savings and loan holding
company’s files.

Information, for which confidential treatment is
requested, may subsequently be released by the Federal
Reserve System in accordance with the terms of
12 CFR 261.16, or otherwise provided by law. The Federal Reserve may subsequently release information for
which confidential treatment is accorded if the Board
of Governors determines that the disclosure of such
information is in the public interest. If the Federal
Reserve deems it necessary to release confidential data,
the reporting institution will be notified before it is
released.

F. Verification and Signature
Verification. All addition and subtraction should be
double-checked before reports are submitted. Totals
and subtotals in supporting materials should be crosschecked 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 Federal
Reserve Bank.
Signatures. The FR 2320 must be signed by the Chief
Financial Officer of the savings and loan holding company (or by the individual performing this equivalent
function). By signing page one 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

G. Amended Reports
The Federal Reserve may require the filing of amended
FR 2320 if reports as previously submitted contain
significant errors. In addition, a savings and loan 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.

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

(1) The General Instructions describing overall
reporting requirements.
(2) The Line Item Instructions for each section of
the report.
Additional copies of this instruction book may be
obtained from the Federal Reserve Bank in the district
where reporting savings and loan holding company
submits its FR 2320, or may be found on the Federal
Reserve Board’s public website (http://www.federal
reserve.gov/apps/reportforms/default.aspx ).

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LINE ITEM INSTRUCTIONS FOR

Quarterly Savings and Loan Holding
Company Report
FR 2320

Line Item Instructions for Page One of
the Report Form
Fiscal Year End
Enter the month of the holding company’s current
fiscal year-end for audited financial statement purposes. In some cases this may not correspond to the tax
year-end.
Stock Exchange Ticker Symbol
List the symbol if the stock of the holding company is
traded on a public exchange.
SEC File Number
If the holding company must file periodic securities
disclosure documents with the Securities and
Exchange Commission (SEC) pursuant to the Securities Exchange Act of 1934, report the SEC file number.
Examples of disclosure documents are Form 10-K and
Form 10-Q.
If the reporting holding company does not file periodic
securities disclosure documents with the SEC but its
parent or top-tier holding company does file, report
the SEC file number of that parent or top-tier holding
company.
Website Address
If one exists, report the Internet address of the reporting holding company or of the appropriate entity
within the corporate structure where publicly available
financial information is available.

Line Item Instructions for
PARENT ONLY—Column A
The parent holding company is an entity within the
corporate structure. Parent-only reporting reflects the

activities of the holding company. The parent activities
are often limited to ownership of subsidiaries, financing activities and administrative activities. The parent
records investments in subsidiaries as an investment or
under the equity method as prescribed by GAAP. On a
parent-only basis, intra-group transactions are not
eliminated.
Line Item 1, Column A Total Assets.
Report total assets on a parent only basis. Report
details for components included in ‘‘Total Assets’’ in
items 12(a) through 14, column A.
Line Item 2, Column A Total Liabilities.
Report total liabilities on a parent only basis. Report
details for components included in ‘‘Total Liabilities’’
in items 15(a)(1) through 18, column A.

Equity
Line Item 3, Column A Perpetual Preferred Stock.
Include:
(1) Preferred stock that the holding company has
issued that is nonredeemable by the purchaser
and that qualifies as equity capital under GAAP.
(2) Preferred stock convertible into common stock.
Report preferred stock net of issuance costs, premiums, and discounts. If the holding company issued
preferred stock above par value, include the amount
paid in excess of par with the par value.
Dividends on perpetual preferred stock reduce retained
earnings when declared. Include them in line item 11,
column A, “Dividends Declared Attributable to Holding Company.”
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Do not include:
(3) Redeemable preferred stock.
(4) Permanent preferred stock issued by a consolidated subsidiary.

etary assets. Deduct the costs of issuing common
stock.
(2) Permanent capital contributions by the stockholders not related to the purchase of stock.
Do not include:

Line Item 3(a), Column A Cumulative.
Report permanent preferred stock where the stockholders are entitled to receive unpaid dividends before
the payment of dividends on other classes of stock.
Line Item 3(b), Column A Noncumulative.
Report permanent preferred stock whose dividends do
not accumulate if unpaid.

Common Stock
Line Item 4(a), Column A Par Value.
Report the par value of all outstanding common
stock—permanent, reserve, or guaranty stock—that
the holding company has issued.
If the par value of common stock issued is less than
$500, report “1” in this data field to indicate that it is
not zero, and, if necessary, reduce the amount the
holding company reports in line item 4(b), column A,
“Common Stock Paid in Excess of Par” by one.
The holding company must reduce retained earnings at
the time the holding company declares dividends on
common stock. Report the reduction of retained earnings in line item 11, column A, “Dividends Declared
Attributable to Holding Company.”

Paid-in capital from the issuance of preferred stock.
Report this amount in line item 3(a) or 3(b), column A.

Accumulated Other Comprehensive
Income
Line Item 5(a), Column A Accumulated Gains (Losses)
on Certain Securities.
Report accumulated gains (losses), net of taxes, on
securities and on certain nonsecurity financial instruments, classified as available-for-sale (AFS).
Gains and losses reported here are not reported in the
statement of operations until the asset is sold, or an
other-than-temporary impairment loss is recognized
(or an allowance for those institutions that have
adopted ASU 2016-13), or this amount is amortized in
accordance with the following paragraph.
Include the unamortized amount of the gain or loss at
the date of transfer of debt securities transferred from
AFS to held-to-maturity (HTM). Continue to report
this gain or loss in this line item until it is completely
amortized over the remaining life of the security as an
adjustment of yield in the same manner as a discount
or premium.

(1) Stock the holding company reacquired—treasury
stock. Report the amount as a negative, using a
minus (–) sign, in line item 7, column A, “Other
Components of Equity.”

In addition, report on this line the amount of the
other-than-temporary impairment (or an allowance for
those institutions that have adopted ASU 2016-13) on
AFS and HTM debt securities that is related to all factors other than credit, where that amount is appropriately recognized in other comprehensive income.

(2) Unallocated ESOP shares. Report the amount as
a negative, using a minus (–) sign, in line item 7,
column A, “Other Components of Equity.”

Report this data field as negative, using a minus (–)
sign, when the holding company’s unrealized losses
exceed unrealized gains.

Do not include deductions for:

Line Item 4(b), Column A Paid in Excess of Par.
Include:
(1) Amounts paid in excess of par value from the
issuance of common stock for cash or nonmon-

Line Item 5(b), Column A Gains (Losses) on Cash
Flow Hedges.
Report the accumulated fair value gain or loss, net of
taxes, on cash flow hedges.

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Line Item 5(c), Column A Other.
Report any accumulated other comprehensive income
not included in line items 5(a) or 5(b), column A.
Include:
(1) Any minimum pension liability adjustment.
(2) Cumulative foreign currency translation adjustments and qualifying foreign currency transaction
gains and losses, net of taxes.
(3) Any other items of accumulated other comprehensive income not reported in other ‘‘Accumulated Other Comprehensive Income’’ line items.
Line Item 6, Column A Retained Earnings.
Retained earnings consists of the holding company’s
accumulated net income, less distributions to shareholders, and certain accounting adjustments.
Line Item 7, Column A Other Components of Equity.
Report amounts reported under GAAP as separate
components of equity. In most cases the amounts in
this data field will be negative, as these items typically
reduce equity capital. Report a negative amount with a
minus (–) sign.
Include:
(1) Treasury stock.
(2) Unearned employee stock ownership plan
(ESOP) shares, when such reporting is required
under GAAP.
Line Item 8, Column A Total Equity.
This line item is derived from the sum of line items
3(a), 3(b), 4(a), 4(b), 5(a), 5(b), 5(c), 6 and 7, column A.
Generally, parent only ‘‘Total Equity’’ should be equal
to consolidated ‘‘Total Equity’’ (line item 8, column B),
less any amount reported on line item 7(b), column B,
‘‘Noncontrolling Interests in Consolidated
Subsidiaries.”
Line Item 9, Column A Total Liabilities and Equity.
This line item is derived from the sum of line items 2
and 8, column A. This amount should equal the
amount in line item 1, column A.

Line Item 10(b), Column A Net Income (Loss)
Attributable to Holding Company.
Report the holding company’s net income or loss.
Include the parent holding company’s proportionate
share of any savings association subsidiary’s income or
loss. The amount reported on this line is comprised of
the amounts reported in line items 19(c), 19(e), and
19(f), column A.
Line Item 11, Column A Dividends Declared
Attributable to Holding Company.
Report the cash and noncash dividends declared on
preferred and common stock reported in line items
3(a), 3(b), 4(a), and 4(b), column A.

Included in Total Assets
Line Item 12(a), Column A Cash, Deposits, and
Investment Securities.
Report the total amount of cash, including deposits
with financial institutions, and investment securities.
Do not include the holding company’s investments in
subsidiaries. Report such amounts in line item 12(c)(1)
and 12(c)(2), column A.

Receivable from Subsidiaries
Line Item 12(b)(1), Column A Savings Association.
Report the holding company’s receivable from savings
association subsidiaries, which is sometimes referred to
as “advances to” or “due from.” Include certain ESOP
borrowings reflected on the savings association’s books
that are reported as receivables on a parent only basis.
Line Item 12(b)(2), Column A Other Subsidiaries.
Report the holding company’s receivable from subsidiaries other than savings association subsidiaries,
which is sometimes referred to as “advances to” or
“due from.”

Investments in Subsidiaries
Line Item 12(c)(1), Column A Savings Association.
Report the holding company’s direct investment in
savings association subsidiaries in a manner that
reflects the equity method of accounting. In most
cases, if the savings association subsidiaries are wholly
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owned, this line should equal the savings association’s
equity capital on Schedule RC, line 28 of the Call
Report.
Report zero if this holding company is not the direct
owner of the savings association.
Line Item 12(c)(2), Column A Other Subsidiaries.
Report the holding company’s investment in subsidiaries other than savings association subsidiaries in a
manner that reflects the equity method of accounting.
If this holding company is not the direct owner of the
savings association, report the holding company’s
investments in one or more of the mid-tier holding
companies.

Intangible Assets
Line Item 13(a), Column A Mortgage Servicing
Assets.
Report the carrying amount of mortgage servicing
assets.
Line Item 13(b), Column A Nonmortgage Servicing
Assets and Other.
Report the balance of the parent’s nonmortgage servicing assets and other intangible assets.
Include on this line intangible assets such as the
following:
(1) Goodwill.
(2) Customer relationships and customer lists,
including core deposit premiums.
(3) Employment agreements.
(4) Non-compete agreements.
(5) Lease agreements.

Line Item 15, Column A Included in Total Liabilities
(Excluding Deposits) Payable to Subsidiaries.
Borrowings, as the term is used here, means short-term
or long-term debt, negotiated with specified terms,
usually including interest rates and repayment dates.
Borrowings exclude deposits and transactional liabilities, such as accounts payable, income taxes payable,
and accrued liabilities.

Savings Association Subsidiaries
Line Item 15(a)(1), Column A Transactional.
Report the holding company’s payable to savings association subsidiaries, which is sometimes referred to as
‘‘advances from’’ or ‘‘due to.’’ Do not include amounts
reported in line item 15(a)(2), column A.
Line Item 15(a)(2), Column A Debt.
Report the amount of borrowings the holding company owes to the reporting savings association. Do not
include amounts reported in line item 15(a)(1), column A.

Other Subsidiaries
Line Item 15(b)(1), Column A Transactional.
Report the holding company’s payable to subsidiaries
other than savings association subsidiaries, which is
sometimes referred to as ‘‘advances from’’ or ‘‘due to.’’
Do not include amounts reported in line item 15(b)(2),
column A.
Line Item 15(b)(2), Column A Debt.
Report the balance of the holding company’s borrowings from its subsidiaries other than savings association subsidiaries. Do not include amounts reported in
line items 15(b)(1) and 16, column A.

(6) Computer software costs.
Line Item 14, Column A Deferred Policy Acquisition
Costs.
Report deferred policy acquisition costs incurred by
insurance companies. Deferred policy acquisition costs
include variable acquisition costs such as commissions
and underwriting and policy issuance expenses related
to both new and renewal insurance policies and
annuities.

Line Item 16, Column A Trust Preferred Instruments.
Trust preferred securities are typically issued to third
party investors by a wholly owned trust of the holding
company. The holding company typically borrows
from the trust substantially all the net proceeds from
issuance of the trust preferred securities. For parent
only reporting, report the balance of the holding company’s borrowings from the trust that issued the trust
preferred securities.

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In most cases, the holding company’s financial statements do not reflect consolidation of the financial
statements of the trust that issued the trust preferred
securities. Accordingly, the amount reported in column
A of this item should be equal to the amount reported
in column B of this item. If the trust is consolidated,
report in column B of this item the balance of the trust
preferred instruments.
Line Item 17, Column A Other Debt Maturing in
12 Months or Less.
Report all borrowings, excluding deposits, payable to
subsidiaries, and trust preferred instruments that the
holding company would classify as current liabilities if
the holding company were to present a classified balance sheet. Include such borrowings that, within the
next 12 months, either (1) contractually mature; (2) are
callable at the option of the lender; or (3) otherwise
become due and payable.
Callable, as the term is used here, refers to an option by
the lender to require repayment of the borrowing
before its contractual maturity.
A classified balance sheet is one that includes subtotals
for current assets and current liabilities. Most savings
association holding companies do not present a classified balance sheet. However, for purposes of line
item 17, columns A and B, and line item 18, columns A
and B, classify all borrowings as either current or
noncurrent.
Example: A holding company’s borrowings, on a consolidated basis, include a FHLBank advance where the
contractual maturity date is beyond the next
12 months. However, beginning on a date within the
next 12 months, the FHLBank may exercise its option
to require immediate repayment of the advance. The
holding company should include that advance in line
item 17, columns A and B.
Line Item 18, Column A Other Debt Maturing in
More Than 12 Months.
Report all borrowings (other than payables to subsidiaries and trust preferred securities) except:
(1) Debt maturing in 12 months or less reported in
line item 17, columns A and B.

(2) Deposit and escrow liabilities held by the holding
company or any other subsidiary depository
institution.

Reflected in Net Income
Line Item 19(a), Column A Interest Income.
Report interest income on all interest-bearing assets,
including those assets reported in line items 12(a),
12(b)(1), and 12(b)(2), column A.
Line Item 19(b), Column A Dividends.
As stated in the General Instructions to the
FR 2320, the amounts in the ‘‘Parent Only’’ column
should reflect the holding company’s investment in
subsidiaries, and the operations of those subsidiaries,
under the equity method of accounting. Consistent
with those instructions, the holding company’s net
income on a ‘‘Parent Only’’ basis, as reported in line
item 10(b), column A, should reflect the holding company’s equity in net income or loss of its subsidiaries.
Typically, such income or loss is presented as two separate components:
(1) Dividends from subsidiaries—that is, the distributed component, and
(2) Equity in undistributed income or loss of
subsidiaries.
Accordingly, report in line items 19(b)(1) and
19(b)(2) the dividends from subsidiaries component of
the holding company’s equity in net income or loss of
its directly owned subsidiaries.
For example, assume that the holding company’s
equity in the net income of its savings association subsidiary is $10 million; and that dividends declared by,
and received from, the subsidiary are $3 million. The
holding company’s net income on a parent only basis
reported in line item 10(b), column A, ‘‘Net Income
(Loss) Attributable to Holding Company,’’ would
include the $10 million. The holding company would
report the $3 million in line item 19(b)(1), column A.
Note that the holding company’s $7 million ($10 million – $3 million) undistributed income component of
its equity in income of the savings association subsidiary would not be reported separately in the FR 2320.
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Line Item 19(b)(1), Column A From Savings
Association Subsidiaries.
Report dividends from savings association subsidiaries
in which the holding company has direct ownership.
Such dividends should be recognized by the holding
company under the equity method of accounting.
Line Item 19(b)(2), Column A From Other
Subsidiaries.
Report dividends from all other subsidiaries than savings association subsidiaries recognized by the holding
company under the equity method of accounting.
Line Item 19(c), Column A Total Income.
Report the holding company’s total income from all
sources, including the amounts reported in line items
19(a), 19(b)(1), and 19(b)(2), column A.

Interest Expense
Line Item 19(d)(1), Column A Trust Preferred
Instruments.
Report interest expense from borrowings from the
trust that issued the trust preferred instruments.
Line Item 19(d)(2), Column A All Other Debt.
Report interest expense, excluding interest expense on
trust-preferred instruments and on deposit and escrow
liabilities held by a subsidiary depository institution.
Line Item 19(e), Column A Total Expenses.
Report the holding company’s total expenses from all
sources, including the amounts reported in line items
19(d)(1) and 19(d)(2).
Line Item 19(f), Column A Total Income Taxes.
Report the holding company’s provision for current
and deferred income taxes, determined in accordance
with GAAP.
Line Item 20, Column A Net Cash Flow From
Operations Attributable to Holding Company.
Report the net increase or decrease in cash and cash
equivalents from operating activities, as it would
appear in a statement of cash flows prepared in accordance with GAAP. Do not include any change in cash
and cash equivalents from investing and financing
activities.

Line Item Instructions for
CONSOLIDATED—Column B
Prepare the consolidated amounts in the FR 2320 in
accordance with GAAP unless specifically stated otherwise. All data is reported as of the end of the quarter,
or in the case of income, expense, and other activity
data, for the period of one calendar quarter. Report
subsidiaries that are not GAAP-consolidated subsidiaries using the equity method of accounting.
Line Item 1, Column B Total Assets.
Report total consolidated assets. Report details for
components included in ‘‘Total Assets’’ in line items 12
through 14, column B.
Line Item 2, Column B Total Liabilities.
Report total consolidated liabilities. Report details for
components included in ‘‘Total Liabilities’’ in line
items 16 through 18, column B.

Equity
Line Item 3, Column B Perpetual Preferred Stock.
Include:
(1) Preferred stock that the holding company has
issued that is nonredeemable by the purchaser
and that qualifies as equity capital under GAAP.
(2) Preferred stock convertible into common stock.
Report preferred stock net of issuance costs, premiums, and discounts. If the holding company issued
preferred stock above par value, include the amount
paid in excess of par with the par value.
Dividends on perpetual preferred stock reduce retained
earnings when declared. Include them in line item 11,
column B, ‘‘Dividends Declared Attributable to Holding Company.”
Do not include:
(3) Redeemable preferred stock.
(4) Permanent preferred stock issued by a consolidated subsidiary.

LI-6
June 2013

FR 2320

Line Item Instructions

Line Item 3(a), Column B Cumulative.
Report permanent preferred stock where the stockholders are entitled to receive unpaid dividends before
the payment of dividends on other classes of stock.
Line Item 3(b), Column B Noncumulative.
Report permanent preferred stock whose dividends do
not accumulate if unpaid.

Common Stock
Line Item 4(a), Column B Par Value.
Report the par value of all outstanding common
stock—permanent, reserve, or guaranty stock—that
the holding company has issued.
If the par value of common stock issued is less than
$500, report ‘‘1’’ in this data field to indicate that it is
not zero, and, if necessary, reduce the amount reported
in line item 4(b), column B by one.
The holding company must reduce retained earnings at
the time that the holding company declares dividends
on common stock. Report the reduction of retained
earnings in line item 11, column B, ‘‘Dividends
Declared Attributable to Holding Company.”
Do not include deductions for:
(1) Stock the holding company reacquired—treasury
stock. Report as a negative, using a minus (–)
sign, in line item 7, column B, ‘‘Other Components of Equity.”
(2) Unallocated ESOP shares. Report as a negative,
using a minus (–) sign, in line item 7, column B,
‘‘Other Components of Equity.”

(2) Permanent capital contributions by the stockholders not related to the purchase of stock.
Do not include:
Paid-in capital from the issuance of preferred stock.
Report in line items 3(a) or 3(b), column B, ‘‘Perpetual
Preferred Stock.”

Accumulated Other Comprehensive
Income
Line Item 5(a), Column B Accumulated Gains (Losses)
on Certain Securities.
Report accumulated gains (losses), net of taxes, on
securities and on certain nonsecurity financial instruments, classified as available-for-sale (AFS).
Gains and losses reported here are not reported in the
statement of operations until the asset is sold, or an
other-than-temporary impairment loss is recognized
(or an allowance for those institutions that have
adopted ASU 2016-13), or this amount is amortized in
accordance with the following paragraph.
Include the unamortized amount of the gain or loss at
the date of transfer of debt securities transferred from
AFS to held-to-maturity (HTM). Continue to report
this gain or loss on this line until it is completely amortized over the remaining life of the security as an
adjustment of yield in the same manner as a discount
or premium.
In addition, report on this line the amount of the unrealized losses on AFS and HTM debt securities that is
related to all factors other than credit, where that
amount is appropriately recognized in other comprehensive income.
Report this data field as negative, using a minus (–)
sign, when the holding company’s unrealized losses
exceed unrealized gains.

Line Item 4(b), Column B Paid in Excess of Par.
Include:

Line Item 5(b), Column B Gains (Losses) on Cash
Flow Hedges.
Report the accumulated fair value gain or loss, net of
taxes, on cash flow hedges.

(1) Amounts paid in excess of par value from the
issuance of common stock for cash or nonmonetary assets. Deduct the costs of issuing common
stock.

Line Item 5(c), Column B Other.
Report any accumulated other comprehensive income
not included in line items 5(a) or 5(b), column B.
LI-7

FR 2320

March 2019

Line Item Instructions

Include:
(1) Any minimum pension liability.
(2) Cumulative foreign currency translation adjustments and qualifying foreign currency transaction
gains and losses, net of applicable income taxes.
(3) Any other items of accumulated other comprehensive income not reported in other Accumulated Other Comprehensive Income line items.
Line Item 6, Column B Retained Earnings.
Retained earnings consists of the holding company’s
accumulated net income, less distributions to shareholders, and certain accounting adjustments.
Line Item 7, Column B Other Components of Equity.
Report amounts reported under GAAP as separate
components of equity. In most cases the amounts in
this data field will be negative, as these items typically
reduce equity capital. Report a negative amount with a
minus (–) sign.
Include:

instructions for line item 10(b), column B, ‘‘Net
Income (Loss) Attributable to Holding Company.”
Do not include:
(2) Mandatorily redeemable preferred stock that
must be classified as a liability under GAAP.
Report this amount in line item 2, column B,
‘‘Total Liabilities.”
(3) Redeemable and perpetual preferred stock that
was issued by consolidated subsidiaries and is
owned by the holding company or its other subsidiaries as an investment asset. When making
consolidating entries, eliminate the preferred
stock of the consolidated subsidiary.
Line Item 8, Column B Total Equity.
This line item is derived from the sum of line items
7(a) and 7(b), column B.
Generally, consolidated ‘‘Total Equity’’ should be
equal to parent only ‘‘Total Equity’’ in line item 8, column A, plus ‘‘Noncontrolling Interests in Consolidated Subsidiaries’’ in line item 7(b), column B.

(1) Treasury stock.
(2) Unearned employee stock ownership plan
(ESOP) shares.
Line Item 7(a), Column B Total Holding Company
Equity.
This line item is derived from the sum of line items
3(a), 3(b), 4(a), 4(b), 5(a), 5(b), 5(c), 6, and 7, column B.
This subtotal excludes noncontrolling interests in consolidated subsidiaries.
Line Item 7(b), Column B Noncontrolling Interests in
Consolidated Subsidiaries.
Include:
(1) Common and perpetual preferred stock issued by
the holding company’s consolidated subsidiaries
to third parties that constitute a noncontrolling
interest.
For any net income or loss attributable to a noncontrolling interest in a consolidated subsidiary, see the

Line Item 9, Column B Total Liabilities and Equity.
This line item is derived from the sum of line items 2
and 8, column B. This amount should equal that in line
item 1, column B.
Line Item 10(a), Column B Net Income (Loss)
Attributable to Holding Company and Noncontrolling
Interests.
Report net income or loss on a consolidated basis,
including the net income or loss attributable to noncontrolling interests in consolidated subsidiaries. The
amount reported on this line is comprised of the
amounts reported in line items 19(c), 19(e), and 19(f),
column B.
Line Item 10(b), Column B Net Income (Loss)
Attributable to Holding Company.
Report net income or loss on a consolidated basis
attributable to the holding company only; that is, without regard to the net income or loss attributable to
noncontrolling interests in consolidated subsidiaries.

LI-8
March 2012

FR 2320

Line Item Instructions

Line Item 11, Column B Dividends Declared
Attributable to Holding Company.
Report the cash and noncash dividends declared on
preferred and common stock reported in line items
3(a), 3(b), 4(a), and 4(b), column B, which are attributable to the holding company. Do not include dividends
attributable to noncontrolling interests in consolidated
subsidiaries.

Included in Total Assets
Line Item 12(a), Column B Cash, Deposits, and
Investment Securities.
Report the total amount of cash, including deposits
with financial institutions, and investment securities.
Do not include the holding company’s investments in
consolidated subsidiaries, as such amounts should be
eliminated in consolidation.

Intangible Assets
Line Item 13(a), Column B Mortgage Servicing
Assets.
Report the carrying amount of mortgage servicing
assets.
Line Item 13(b), Column B Nonmortgage Servicing
Assets and Other.
Report the balance of the total consolidated nonmortgage servicing assets and other intangible assets. See
line item 13(b), column A, for further explanation.
Line Item 14, Column B Deferred Policy Acquisition
Costs.
Report deferred policy acquisition costs incurred by
insurance companies. Deferred policy acquisition costs
include variable acquisition costs such as commissions
and underwriting and policy issuance expenses related
to both new and renewal insurance policies and
annuities.
Line Item 16, Column B Trust Preferred Instruments.
Where the holding company’s financial statements
reflect consolidation of the financial statements of the
trust that issued the trust preferred securities, report
the balance of the trust preferred securities—not the
balance of the holding company’s borrowings from the

trust. Where the trust’s financial statements are consolidated with those of the holding company, the holding company’s borrowings from the trust are eliminated in consolidation. Refer to line items 16, column
A, for additional information on reporting of Trust
Preferred Instruments. In most cases, the holding company’s financial statements do not reflect consolidation
of the financial statements of the trust. Accordingly,
report the balance of the holding company borrowings
from the trust.
Line Item 17, Column B Other Debt Maturing in
12 Months or Less.
Report all other borrowings (on a consolidated basis),
excluding deposits, trust preferred instruments and
inter-company borrowings not eliminated in consolidation, that will mature in 12 months or less. If a direct
savings association ownership by the parent exists, then
this line should include the proportionate ownership of
FHLB advances, repurchase agreements, and most of
the items that would meet the definition of borrowings
as reported on Schedule RC of the Call Report at the
savings association level. Intercompany accounts
between all entities included in this consolidation
should be eliminated. See line item 17, column A, for
further explanation.
Line Item 18, Column B Other Debt Maturing in
More than 12 Months.
Report other borrowings (on a consolidated basis),
that will mature in more than 12 months. If a direct
savings association ownership by the parent exists, then
this line should include the proportionate ownership of
FHLB advances, repurchase agreements, and most of
the items that would meet the definition of borrowings
as reported on Schedule RC of the Call Report at the
savings association level. Intercompany accounts
between all entities included in this consolidation
should be eliminated. See line item 18, column A, for
further explanation.

Reflected in Net Income
Line Item 19(a), Column B Interest Income.
Report interest income on all interest-bearing assets,
including those assets reported in line item 12(a), column B.
LI-9

FR 2320

March 2012

Line Item Instructions

Line Item 19(c), Column B Total Income.
Report the holding company’s total income from all
sources, including the amount reported in line
item 19(a), column B.

Interest Expense
Line Item 19(d)(1), Column B Trust Preferred
Instruments.
Where the holding company’s financial statements do
not reflect consolidation of the financial statements of
the trust that issued the trust preferred instruments,
report interest expense on the borrowings from the
trust that issued the trust preferred instruments. (In
this case, line item 16, column A, and line item 16, column B, will be equal). If the trust is consolidated,
report in line item 19(d)(1), column B, the dividends
paid on the trust preferred instruments. (When the
financial statements of the trust are consolidated with
those of the holding company, the interest expense on
the holding company’s borrowings from the trust is
eliminated in consolidation.)
Line Item 19(d)(2), Column B All Other Debt.
Report interest expense, excluding interest expense on
trust preferred instruments reported in line
item 19(d)(1), column B.
Line Item 19(e), Column B Total Expenses.
Report the holding company’s total expenses from all
sources, including the amounts reported in line items
19(d)(1) and 19(d)(2), column B.
Line Item 19(f), Column B Total Income Taxes.
Report the holding company’s provision for current
and deferred income taxes on a consolidated basis,
determined in accordance with GAAP.

Cash Flow
Line Item 20, Column B Net Cash Flow from
Operations Attributable to Holding Company.
Report the net increase or decrease in cash and cash
equivalents from operating activities, as it would
appear in a statement of cash flows prepared in accordance with GAAP. Do not include any change in cash
and cash equivalents from investing and financing

activities, or from operating activities attributable to
noncontrolling interests.

Line Item Instructions for
Supplemental Questions
(Line items 24, 25, and 26 are for the confidential use of
the Federal Reserve)
Answer Supplemental Questions (line items 21 through
30(e)) for each designated holding company and its
subsidiaries for activities that occurred during the
quarter. Line items 21 through 29 require either a Yes
or No answer—enter “1” for Yes, “0” for No. Line
items 30(a) through 30(e) may be left blank if not
applicable.
For purposes of the Supplemental Questions only:
(line items 21 through 29)
A subsidiary means any company which is owned or
controlled directly or indirectly by a person, and
includes any service corporation owned in whole or in
part by a savings association, or a subsidiary of such
service corporation. As the terms are used here, a “subsidiary” may be a company whose assets and liabilities
are not consolidated with those of the holding company, and a “person” is an individual or company.
A significant subsidiary is a subsidiary that meets any of
the following criteria:
• Accounts for five percent or more of the consolidated assets of the holding company
• Accounts for five percent or more of the consolidated gross revenue of the holding company
• Engages in transactions with the savings association
as described in Regulation W (12 CFR part 223).
Line Item 21 Have any significant subsidiaries of the
holding company been formed, sold, or dissolved during
the quarter?.
Enter “1” (Yes) only if this activity occurred during
this quarter. Do not include any organizational structure changes that occurred during a prior period. A
significant subsidiary accounts for five percent or more
of the consolidated assets of the structure or five percent or more of the consolidated gross revenue of the
structure, or engages in covered transactions with the
savings association as described in Regulation W

LI-10
March 2012

FR 2320

Line Item Instructions

(12 CFR part 223). If the holding company is an insurance company, do not include a response for activity in
Separate Accounts. Enter “0” (No) if not applicable.
Line Item 22 Is the holding company or any of its
subsidiaries:
Enter “1” (Yes) for each line item 22(a) through
22(f) that may apply to any organization within the
holding company structure, including the holding
company itself. More than one may be checked, if
appropriate. Enter “0” (No) if not applicable.
Line Item 22(a) A broker or dealer registered under the
Securities Exchange Act of 1934?
Line Item 22(b) An investment adviser regulated by the
Securities and Exchange Commission or any State?
Line Item 22(c) An investment company registered
under the Investment Company Act of 1940?
Line Item 22(d) An insurance company subject to
supervision by a State insurance regulator?
Line Item 22(e) Subject to regulation by the
Commodity Futures Trading Commission?
Line Item 22(f) Or affiliates conducting operations
outside of the U.S. through a foreign branch or
subsidiary?
Line Item 23 Has the holding company appointed any
new senior executive officers or directors during the
quarter?
Enter “1” (Yes) only if there has been a change during
the quarter. Enter “0” (No) if not applicable.
Line Item 24 Has the holding company or any of its
subsidiaries entered into a new pledge, or changed the
terms and conditions of any existing pledge, of capital
stock of any subsidiary savings association that secures
short-term or long-term debt or other borrowings of the
holding company?
Enter “1” (Yes) only if there has been a change during
the quarter. Enter “0” (No) if not applicable.

Line Item 25 Has the holding company or any of its
subsidiaries implemented changes to any class of
securities that would negatively impact investors?
Enter “1” (Yes) only if there has been a change during
the quarter. Examples of a change that could negatively impact investors could include, but is not limited
to: default terms, collateral substitution, changes in
repayment dates, interest payment dates, voting rights,
or conversion options. Enter “0” (No) if not
applicable.
Line Item 26 Has there been any default in the
payment of principal, interest, a sinking or purchase
fund installment, or any other default of the holding
company or any of its subsidiaries during the quarter?
Enter “1” (Yes) only if there has been a default during
the quarter. Enter “0” (No) if not applicable.
Line Item 27 Has there been a change in the holding
company's independent auditors during the quarter?
Enter “1” (Yes) only if there has been a change during
the quarter. Enter “0” (No) if not applicable.
Line Item 28 Has there been a change in the holding
company's fiscal year end during the quarter?
Enter “1” (Yes) only if there has been a change during
the quarter. Enter “0” (No) if not applicable.
Line Item 29 Does the holding company or any of its
GAAP-consolidated subsidiaries control other U. S.
depository institutions?
Enter “1” (Yes) if the holding company controls a U. S.
depository institution (federal or state chartered) and it
is included in its consolidated financial statements.
Enter “0” (No) if not applicable.
Line Item 30(a) through 30(e) If located in the U.S. or
its territories, provide the FDIC certificate number.
If the answer to line item 29 is “Yes,” list the five digit
FDIC certificate number for each institution. If the
answer to line item 29 is “No,” these lines should be left
blank.

LI-11
FR 2320

March 2012

Each edit in the checklist must balance, rounding errors are not allowed
Validity (V) Edits for the FR 2320
Effective as of March 31, 2017
Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120930

Validity

Edit
Number
0010

Target Item MDRM
Number
CFO
SLHXC490

Page 1

FR 2320

20120930

99991231

No change

Page 1

Validity

0020

DATESIGN

SLHXJ196

FR 2320

20120930

99991231

No change

Page 1

Validity

0050

YEAREND

SLHC8678

FR 2320

20120930

99991231

No change

Page 1

Validity

0080

WEBSITE

SLHC4087

FR 2320

20120930

99991231

No change

Page 1

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0090

CONTACTN SLHX8901

FR 2320

20120930

99991231

No change

Page 1

Validity

0110

CONTACTP SLHX8902

FR 2320

20120930

99991231

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Page 1

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0120

CONTACTF SLHX9116

FR 2320

20120930

99991231

No change

Page 1

Validity

0130

CONTACTE SLHX4086

FR 2320

20120331

99991231

No change

FS

Validity

0140

FS-1A

SLHP2170

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Validity
Validity

0150
0160

FS-1A
FS-1A

SLHP2170
SLHP2170

FR 2320

20120331

99991231

No change

FS

Validity

0170

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Validity

0180

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Validity

0190

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Validity

0200

FS-2A

SLHP2950

Edit Test

Alg Edit Test

Text for Printed Name Chief Financial
Officer (CFO) must be provided.
Text for Date of Signature (DATESIGN)
must be provided and entered in
MM/DD/YYYY format.
Fiscal Year End (YEAREND) must be
within 1 and 12 and entered in MM format.
Text for Website Address (WEBSITE)
must be provided.
Text for Contact Person Name/Title
(CONTACTN) must be provided.
Text for Contact Person Area Code/
Phone Number (CONTACTP) must be
provided.
Text for Contact Person Fax Number
(CONTACTF) must be provided.
Text for Contact Person E-mail Address
(CONTACTE) must be provided.
Sum of FS-2A and FS-8A must equal
FS-1A.
FS-1A must be greater than zero.
Sum of FS-12aA through FS-14A must
be less than or equal to FS-1A.

slhxc490 must not be null.
slhxj196 must not be null.
slhc8678 ge 1 and slhc8678 le 12
slhc4087 must not be null.
slhx8901 must not be null.
slhx8902 must not be null.
slhx9116 must not be null.
slhx4086 must not be null.
(slhp2950 + slhp3210) eq slhp2170

slhp2170 gt 0
(slhp0658 + slhpc547 + slhpc548 +
slhpc549 + slhpc550 + slhp3164 +
slhpc551 + slhpc076) le slhp2170
if the company prepares financial stateIf the company prepares financial statements for external use and consolidates ments for external use and consolidates
its subsidiaries in conformance with
its subsidiaries in conformance with
GAAP, then the sum of FS-2B and FS- 8B GAAP, then (slhc2950 + slhcg105) eq
slhc2170
must equal FS-1B.
If the company prepares financial stateif the company prepares financial statements for external use and consolidates ments for external use and consolidates
its subsidiaries in conformance with
its subsidiaries in conformance with
GAAP, then FS-1B must be greater than GAAP, then slhc2170 gt 0
zero.
If the company prepares financial stateif the company prepares financial statements for external use and consolidates ments for external use and consolidates
its subsidiaries in conformance with
its subsidiaries in conformance with
GAAP, then the sum of FS-12aB through GAAP, then (slhc0658 + slhc3164 +
FS-14B must be less than or equal to
slhcc551 + slhcc076) le slhc2170
FS-1B.
Sum of FS-15a1A through FS-18A must (slhpc552 + slhpc553 + slhpc554 +
be less than or equal to FS-2A.
slhpc555 + slhpc556 + slhpc078 +
slhpc558) le slhp2950

CHK-1
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Validity

Edit
Number
0210

Target Item MDRM
Number
FS-2B
SLHC2950

FS

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Validity
Validity

0250
0270

FS-9A
FS-9B

SLHP3301
SLHC3301

FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320

20120331
20120331
20120331
20120331
20120331
20120331
20120331
20120331
20120331
20120331
20120331
20120331
20120331

99991231
99991231
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
No change
No change

SQ
SQ
SQ
SQ
SQ
SQ
SQ
SQ
SQ
SQ
SQ
SQ
SQ

Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity

0290
0300
0310
0320
0330
0340
0350
0360
0370
0380
0390
0400
0410

SQ-21
SQ-22a
SQ-22b
SQ-22c
SQ-22d
SQ-22e
SQ-22f
SQ-23
SQ-24
SQ-25
SQ-26
SQ-27
SQ-28

SLHCC564
SLHCC565
SLHCC566
SLHCC567
SLHCC568
SLHCC569
SLHCC570
SLHCC571
SLHCC572
SLHCC573
SLHCC574
SLHCC575
SLHCC576

FR 2320

20120331

99991231

No change

SQ

Validity

0420

SQ-28

SLHCC576

FR 2320
FR 2320
FR 2320

20120331
20120331
20120331

99991231
99991231
99991231

No change
No change
No change

SQ
SQ
SQ

Validity
Validity
Validity

0430
0440
0450

SQ-28
SQ-29
SQ-30a

SLHCC576
SLHCC577
SLHCC582

FR 2320

20141231

99991231

No change

SQ

Validity

0470

SQ-30a

SLHCC582

FR 2320

20141231

99991231

No change

SQ

Validity

0480

SQ-30b

SLHCC583

FR 2320

20141231

99991231

No change

SQ

Validity

0490

SQ-30c

SLHCC584

FR 2320

20141231

99991231

No change

SQ

Validity

0500

SQ-30d

SLHCC585

FR 2320

20120331

99991231

No change

SQ

Validity

0460

SQ-30e

SLHCC586

FR 2320

20141231

99991231

No change

SQ

Validity

0510

SQ-30e

SLHCC586

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then the sum of FS-16B through
FS-18B must be less than or equal to
FS-2B.
FS-1A must equal FS-9A.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-1B must equal FS-9B.
SQ-21 must equal 1 (yes) or 0 (no).
SQ-22a must equal 1 (yes) or 0 (no).
SQ-22b must equal 1 (yes) or 0 (no).
SQ-22c must equal 1 (yes) or 0 (no).
SQ-22d must equal 1 (yes) or 0 (no).
SQ-22e must equal 1 (yes) or 0 (no).
SQ-22f must equal 1 (yes) or 0 (no).
SQ-23 must equal 1 (yes) or 0 (no).
SQ-24 must equal 1 (yes) or 0 (no).
SQ-25 must equal 1 (yes) or 0 (no).
SQ-26 must equal 1 (yes) or 0 (no).
SQ-27 must equal 1 (yes) or 0 (no).
If YEAREND (current) is equal to YEAREND (previous), then SQ-28 (current)
must equal "0" (no).
If YEAREND (current) is not equal to
YEAREND (previous), then SQ-28 (current) must equal "1" (yes).
SQ-28 must equal 1 (yes) or 0 (no).
SQ-29 must equal 1 (yes) or 0 (no).
If SQ-29 is equal to "1" (yes), then
SQ-30a must be greater than zero.
If SQ-30a not equal to null, then SQ-30a
must equal 5 digits.
If SQ-30b not equal to null, then SQ-30b
must equal 5 digits.
If SQ-30c not equal to null, then SQ-30c
must equal 5 digits.
If SQ-30d not equal to null, then SQ-30d
must equal 5 digits.
If SQ-29 is equal to "0" (no), then SQ-30a
through SQ- 30e must be equal to null.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then (slhcc556 + slhcc078 +
slhcc558) le slhc2950

If SQ-30e not equal to null, then SQ-30e
must equal 5 digits.

slhp2170 eq slhp3301
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then slhc2170 eq slhc3301
slhcc564 eq 1 or slhcc564 eq 0
slhcc565 eq 1 or slhcc565 eq 0
slhcc566 eq 1 or slhcc566 eq 0
slhcc567 eq 1 or slhcc567 eq 0
slhcc568 eq 1 or slhcc568 eq 0
slhcc569 eq 1 or slhcc569 eq 0
slhcc570 eq 1 or slhcc570 eq 0
slhcc571 eq 1 or slhcc571 eq 0
slhcc572 eq 1 or slhcc572 eq 0
slhcc573 eq 1 or slhcc573 eq 0
slhcc574 eq 1 or slhcc574 eq 0
slhcc575 eq 1 or slhcc575 eq 0
if slhc8678-q1 eq slhc8678-q2 then
slhcc576-q1 eq 0
if slhc8678-q1 ne slhc8678-q2 then
slhcc576-q1 eq 1
slhcc576 eq 1 or slhcc576 eq 0
slhcc577 eq 1 or slhcc577 eq 0
if slhcc577 eq 1 then slhcc582 gt 0
slhcc582 eq 5 digits or slhc582 eq null
slhcc583 eq 5 digits or slhc583 eq null
slhcc584 eq 5 digits or slhc584 eq null
slhcc585 eq 5 digits or slhc585 eq null
if slhcc577 eq 0 then slhcc582 eq null
and slhcc583 eq null and slhcc584 eq
null and slhcc585 eq null and slhcc586
eq null
slhcc586 eq 5 digits or slhc586 eq null

CHK-2
FR 2320

March 2017

Quality (Q) and Intraseries (I) Edits for the FR 2320
Effective as of March 31, 2017
Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120630

Intraseries

Edit
Number
0600

Target Item MDRM
Number
FS-1A
SLHP2170

FS

FR 2320

20120331

99991231

No change

FS

Quality

0610

FS-1A

SLHP2170

FR 2320

20120630

99991231

No change

FS

Intraseries

0620

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Quality

0630

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Intraseries

0640

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Quality

0650

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Quality

0660

FS-1B

SLHC2170

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-2A

SLHP2950

Edit Test

Alg Edit Test

If FS-1A (current) is not equal to zero and
FS-1A (previous) is not equal to zero then
the sum of FS-13aA (current), FS-13bA
(current), and FS-14A (current) divided by
FS-1A (current) minus the sum of
FS-13aA (previous), FS-13bA (previous),
and FS-14A (previous) divided by FS- 1A
(previous) should be within -25%
and 25%.
Sum of FS-13aA, FS-13bA, and FS-14A
should be less than or equal to 10 percent of FS-1A.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-1B (current) is not equal to
zero and FS-1B (previous) is not equal to
zero, then the sum of FS-13aB (current),
FS-13bB (current), and FS-14B (current)
divided by FS-1B (current) minus the
sum of FS-13aB (previous), FS-13bB
(previous), and FS-14B (previous) divided
by FS- 1B (previous) should be within
-25% and 25%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then the sum of FS-13aB,
FS-13bB, and FS-14B should be less
than or equal to 10 percent of FS-1B.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-1B (current) should not
equal FS-1B (previous).
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-1A should be less than or
equal to FS-1B.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-10bB should be less than
or equal to 20 percent of FS-1B.
FS-2A should not be null and should not
be negative.

if slhp2170-q1 ne 0 and slhp2170-q2 ne
0 then ((((slhp3164-q1 + slhpc551-q1 +
slhpc076-q1) / slhp2170- q1) * 100) (((slhp3164-q2 + slhpc551-q2 +
slhpc076-q2) / slhp2170-q2) * 100)) ge
-25 and ((((slhp3164-q1 + slhpc551-q1 +
slhpc076-q1) / slhp2170-q1) * 100) (((slhp3164-q2 + slhpc551-q2 +
slhpc076-q2) / slhp2170- q2) * 100)) le 25
(slhp3164 + slhpc551 + slhpc076) le
(0.10 * slhp2170)
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc2170-q1 ne 0 and
slhc2170-q2 ne 0 then ((((slhc3164-q1 +
slhcc551-q1 + slhcc076-q1) / slhc2170q1) * 100) - (((slhc3164-q2 + slhcc551-q2
+ slhcc076-q2) / slhc2170-q2) * 100)) ge
-25 and ((((slhc3164-q1 + slhcc551-q1 +
slhcc076-q1) / slhc2170-q1) * 100) (((slhc3164-q2 + slhcc551-q2 +
slhcc076-q2) / slhc2170- q2) * 100)) le 25
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then (slhc3164 + slhcc551 +
slhcc076) le (0.10 * slhc2170)
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc2170-q1 ne slhc2170-q2
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp2170 le slhc2170
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc4340 le (0.20 * slhc2170)
slhp2950 ne null and slhp2950 ge 0

EDIT-1
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120630

Intraseries

Edit
Number
0670

Target Item MDRM
Number
FS-2B
SLHC2950

FS

FR 2320

20120630

99991231

No change

FS

Intraseries

0680

FS-2B

SLHC2950

FR 2320

20120630

99991231

No change

FS

Intraseries

0690

FS-2B

SLHC2950

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-2B

SLHC2950

FR 2320

20120331

99991231

No change

FS

Quality

0700

FS-2B

SLHC2950

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-3aA

SLHP8608

FR 2320

20120331

99991231

No change

FS

Intraseries

0710

FS-3aA

SLHP8608

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-3aB

SLHC8608

FR 2320

20120331

99991231

No change

FS

Quality

0720

FS-3aB

SLHC8608

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-2B (current) is not equal to
zero and FS-2B (previous) is not equal to
zero, then FS-16B (current) divided by
FS-2B (current) minus FS-16B (previous)
divided by FS-2B (previous) should be
within -25% and 25%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-2B (current) is not equal to
zero and FS-2B (previous) is not equal to
zero, then FS-17B (current) divided by
FS-2B (current) minus FS-17B (previous)
divided by FS-2B (previous) should be
within -25% and 25%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-2B (current) is not equal to
zero and FS-2B (previous) is not equal to
zero, then FS-18B (current) divided by
FS-2B (current) minus FS-18B (previous)
divided by FS-2B (previous) should be
within -25% and 25%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-2B should not be null and
should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-2A should be less than or
equal to FS-2B.
FS-3aA should not be null and should
not be negative.
If FS-3aA (previous) is greater than zero,
then FS-3aA (current) should be greater
than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-3aB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-3aA should be less than
or equal to FS- 3aB.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc2950-q1 ne 0 and
slhc2950-q2 ne 0 then (((slhcc556-q1 /
slhc2950-q1 )* 100) -((slhcc556-q2 /
slhc2950-q2) * 100)) ge -25 and
(((slhcc556-q1 / slhc2950- q1) * 100) ((slhcc556-q2 / slhc2950-q2) * 100)) le 25
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc2950-q1 ne 0 and
slhc2950-q2 ne 0 then (((slhcc078-q1 /
slhc2950-q1) * 100) - ((slhcc078-q2 /
slhc2950-q2) * 100)) ge -25 and
(((slhcc078-q1 / slhc2950- q1) * 100) ((slhcc078-q2 / slhc2950-q2) * 100)) le 25
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc2950-q1 ne 0 and
slhc2950-q2 ne 0 then (((slhcc558-q1 /
slhc2950-q1) * 100) - ((slhcc558-q2 /
slhc2950-q2) * 100)) ge -25 and
(((slhcc558-q1 / slhc2950- q1) * 100) ((slhcc558-q2 / slhc2950-q2) * 100)) le 25
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc2950 ne null and
slhc2950 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp2950 le slhc2950
slhp8608 ne null and slhp8608 ge 0
if slhp8608-q2 gt 0 then slhp8608-q1 gt
0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc8608 ne null and
slhc8608 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp8608 le slhc8608

EDIT-2
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Intraseries

Edit
Number
0725

Target Item MDRM
Number
FS-3aB
SLHC8608

FS

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-3bA

SLHP8609

FR 2320

20120331

99991231

No change

FS

Intraseries

0740

FS-3bA

SLHP8609

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-3bB

SLHC8609

FR 2320

20120331

99991231

No change

FS

Quality

0730

FS-3bB

SLHC8609

FR 2320

20120331

99991231

No change

FS

Intraseries

0745

FS-3bB

SLHC8609

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-4aA

SLHP3266

FR 2320

20120331

99991231

No change

FS

Intraseries

0750

FS-4aA

SLHP3266

FR 2320

20120331

99991231

No change

FS

Quality

0755

FS-4aA

SLHP3266

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-4aB

SLHC3266

FR 2320

20120331

99991231

No change

FS

Intraseries

0760

FS-4aB

SLHC3266

FR 2320

20120331

99991231

No change

FS

Quality

0770

FS-4aB

SLHC3266

FR 2320

20120331

99991231

No change

FS

Quality

0775

FS-4aB

SLHC3266

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-3aB (previous) is greater
than zero, then FS- 3aB (current) should
be greater than zero.
FS-3bA should not be null and should
not be negative.
If FS-3bA (previous) is greater than zero,
then FS-3bA (current) should be greater
than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-3bB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-3bA should be less than
or equal to FS- 3bB.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-3bB (previous) is greater
than zero, then FS- 3bB (current) should
be greater than zero.
FS-4aA should not be null and should
not be negative.
If FS-4aA (previous) is greater than zero,
then FS-4aA (current) should be greater
than zero.
If FS-4bA is greater than zero, then
FS-4aA should be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-4aB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-4aB (previous) is greater
than zero, then FS-4aB (current) should
be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-4aA should be less than
or equal to FS- 4aB.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-4bB is greater than zero,
then FS-4aB should be greater than zero.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc8608-q2 gt 0 then
slhc8608-q1 gt 0
slhp8609 ne null and slhp8609 ge 0
if slhp8609-q2 gt 0 then slhp8609-q1 gt
0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc8609 ne null and
slhc8609 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp8609 le slhc8609
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc8609-q2 gt 0 then
slhc8609-q1 gt 0
slhp3266 ne null and slhp3266 ge 0
if slhp3266-q2 gt 0 then slhp3266-q1 gt
0
if slhp3240 gt 0 then slhp3266 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3266 ne null and
slhc3266 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP thenslhc3266-q2 gt 0 then
slhc3266-q1 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp3266 le slhc3266
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc3240 gt 0 then slhc3266
gt 0

EDIT-3
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Quality

Edit
Number
9000

Target Item MDRM
Number
FS-4bA
SLHP3240

FS

FR 2320

20120331

99991231

No change

FS

Quality

0780

FS-4bA

SLHP3240

FR 2320

20120331

99991231

No change

FS

Quality

9000

FS-4bB

SLHC3240

FR 2320

20120331

99991231

No change

FS

Quality

0790

FS-4bB

SLHC3240

FR 2320

20120331

99991231

No change

FS

Quality

0800

FS-4bB

SLHC3240

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9010
9010

FS-5aA
FS-5aB

SLHP8434
SLHC8434

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9010
9010

FS-5bA
FS-5bB

SLHPC506
SLHCC506

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9010
9010

FS-5cA
FS-5cB

SLHPC507
SLHCC507

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9010
0810

FS-6A
FS-6A

SLHP3250
SLHP3250

FR 2320

20120331

99991231

No change

FS

Quality

0820

FS-6B

SLHC3250

FR 2320

20120331

99991231

No change

FS

Quality

9010

FS-6B

SLHC3250

FR 2320

20120630

99991231

No change

FS

Quality

9012

FS-7A

SLHPA130

Edit Test

Alg Edit Test

FS-4bA should not be null and should
not be negative.
If FS-11A is greater than zero, then the
sum of FS-3aA, FS- 3bA, FS-4aA, and
FS-4bA should be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-4bB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-11B is greater than zero,
then the sum of FS- 3aB, FS-3bB,
FS-4aB, and FS-4bB should be greater
than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-4bA should be less than
or equal to FS- 4bB.
FS-5aA should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-5aB should not be null.
FS-5bA should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-5bB should not be null.
FS-5cA should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-5cB should not be null.
FS-6A should not be null.
If FS-11A is greater than zero, then
FS-11A should be less than FS-6A.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-11B is greater than zero,
then FS-11B should be less than FS-6B.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-6B should not be null.
FS-7A should not be null.

slhp3240 ne null and slhp3240 ge 0
if slhpj224 gt 0 then (slhp8608 +
slhp8609 + slhp3266 + slhp3240) gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3240 ne null and
slhc3240 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcj224 gt 0 then (slhc8608 +
slhc8609 + slhc3266 + slhc3240) gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp3240 le slhc3240
slhp8434 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc8434 ne null
slhpc506 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc506 ne null
slhpc507 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc507 ne null
slhp3250 ne null
if slhpj224 gt 0 then slhpj224 lt slhp3250
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcj224 gt 0 then slhcj224 lt
slhc3250
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3250 ne null
slhpa130 ne null

EDIT-4
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120630

Quality

Edit
Number
9012

Target Item MDRM
Number
FS-7B
SLHCA130

FS

FR 2320

20120331

99991231

No change

FS

Quality

0825

FS-7aB

SLHC3210

FR 2320

20120331

99991231

No change

FS

Quality

9015

FS-7aB

SLHC3210

FR 2320

20120331

99991231

No change

FS

Quality

9015

FS-7bB

SLHC3000

FR 2320

20120331

99991231

No change

FS

Intraseries

0830

FS-7bB

SLHC3000

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9015
0835

FS-8A
FS-8A

SLHP3210
SLHP3210

FR 2320

20120630

99991231

No change

FS

Intraseries

0840

FS-8B

SLHCG105

FR 2320

20120331

99991231

No change

FS

Quality

9015

FS-8B

SLHCG105

FR 2320

20120331

99991231

No change

FS

Quality

0850

FS-9B

SLHC3301

FR 2320

20120331

99991231

No change

FS

Quality

9030

FS-10aB

SLHCG104

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9030
0870

FS-10bA
FS-10bA

SLHP4340
SLHP4340

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-7B should not be null
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-8A should be equal to
FS-7aB (+/-500k).
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-7aB should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-7bB should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-7bB (previous) is greater
than zero, then FS- 7bB (current) should
be greater than zero.
FS-8A should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-8A should equal the difference of FS-8B and FS-7bB.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-8B (current) is not equal to
zero and FS-8B (previous) is not equal to
zero, then FS-10bB (current) divided by
FS-8B (current) minus FS-10bB (previous) divided by FS-8B (previous) should
be within -25% and 25%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-8B should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-9A should be less than or
equal to FS-9B.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-10aB should not be null.
FS-10bA should not be null.
FS-10bA should be less than or equal to
20 percent of FS- 1A.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhca130 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp3210 le (slhc3210 + 500)
and slhp3210 ge (slhc3210 - 500)
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3210 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3000 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc3000-q2 gt 0 then
slhc3000-q1 gt 0
slhp3210 ne null
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp3210 eq (slhcg105 slhc3000)
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcg105-q1 ne 0 and
slhcg105-q2 ne 0 then (((slhc4340-q1 /
slhcg105-q1) * 100) -((slhc4340-q2 /
slhcg105-q2) * 100)) ge -25 and
(((slhc4340-q1 / slhcg105- q1) * 100) ((slhc4340-q2 / slhcg105-q2) * 100)) le 25
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcg105 ne null.
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp3301 le slhc3301
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcg104 ne null
slhp4340 ne null
slhp4340 le (0.20 * slhp2170)

EDIT-5
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Quality

Edit
Number
9030

Target Item MDRM
Number
FS-10bB
SLHC4340

FS

FR 2320

20120331

99991231

No change

FS

Quality

0880

FS-10bB

SLHC4340

FR 2320

20120331

99991231

No change

FS

Quality

9040

FS-11A

SLHPJ224

FR 2320

20120331

99991231

No change

FS

Quality

0890

FS-11A

SLHPJ224

FR 2320

20120331

99991231

No change

FS

Quality

9040

FS-11B

SLHCJ224

FR 2320

20120331

99991231

No change

FS

Quality

0900

FS-11B

SLHCJ224

FR 2320

20120331

99991231

No change

FS

Quality

0920

FS-11B

SLHCJ224

FR 2320

20120331

99991231

No change

FS

Quality

9040

FS-12aA

SLHP0658

FR 2320

20120331

99991231

No change

FS

Quality

9040

FS-12aB

SLHC0658

FR 2320

20120331

99991231

No change

FS

Quality

0940

FS-12aB

SLHC0658

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Intraseries

9050
0950

FS-12b1A
FS-12b1A

SLHPC547
SLHPC547

FR 2320

20120331

99991231

No change

FS

Intraseries

0960

FS-12b1A

SLHPC547

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Intraseries

9050
0970

FS-12b2A
FS-12b2A

SLHPC548
SLHPC548

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-10bB should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then FS-10bA should be equal to
FS-10bB (+/- 500k).
FS-11A should not be null and should
not be negative.
If the sum of FS-3aA, FS-3bA, FS-4aA,
and FS-4bA equals zero, then FS-11A
should equal zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-11B should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and the sum of FS-3aB, FS-3bB,
FS-4aB, and FS-4bB equals zero, then
FS-11B should equal zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-11A should be less than
or equal to FS- 11B.
FS-12aA should not be null and should
not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-12aB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-12aA should be less than
or equal to FS- 12aB.
FS-12b1A should not be negative.
If FS-12b1A (previous) is not equal to
null, then FS-12b1A (current) should not
equal null.
If FS-12b1A (previous) is equal to null,
then FS-12b1A (current) should equal
null.
FS-12b2A should not be negative.
If FS-12b2A (previous) is not equal to
null, then FS-12b2A (current) should not
equal null.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc4340 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp4340 le (slhc4340 + 500)
and slhp4340 ge (slhc4340 - 500)
slhpj224 ne null and slhpj224 ge 0
if (slhp8608 + slhp8609 + slhp3266 +
slhp3240) eq 0 then slhpj224 eq 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcj224 ne null and slhcj224
ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and (slhc8608 + slhc8609 +
slhc3266 + slhc3240) eq 0 then slhcj224
eq 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpj224 le slhcj224
slhp0658 ne null and slhp0658 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc0658 ne null and
slhc0658 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp0658 le slhc0658
slhpc547 ge 0 or slhpc547 eq null
if slhpc547-q2 ne null then slhpc547-q1
ne null
if slhpc547-q2 eq null then slhpc547-q1
eq null
slhpc548 ge 0 or slhpc548 eq null
if slhpc548-q2 ne null then slhpc548-q1
ne null

EDIT-6
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Intraseries

Edit
Number
0980

Target Item MDRM
Number
FS-12b2A
SLHPC548

FS

FR 2320

20120331

99991231

No change

FS

Intraseries

0990

FS-12c1A

SLHPC549

FR 2320

20120331

99991231

No change

FS

Intraseries

1000

FS-12c1A

SLHPC549

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9050
1010

FS-12c1A
FS-12c1A

SLHPC549
SLHPC549

FR 2320

20120331

99991231

No change

FS

Quality

1020

FS-12c2A

SLHPC550

FR 2320

20120331

99991231

No change

FS

Quality

1030

FS-12c2A

SLHPC550

FR 2320

20120331

99991231

No change

FS

Intraseries

1040

FS-12c2A

SLHPC550

FR 2320

20120331

99991231

No change

FS

Intraseries

1050

FS-12c2A

SLHPC550

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9050
9060

FS-12c2A
FS-13aA

SLHPC550
SLHP3164

FR 2320

20120331

99991231

No change

FS

Intraseries

1060

FS-13aA

SLHP3164

FR 2320

20120331

99991231

No change

FS

Quality

9060

FS-13aB

SLHC3164

FR 2320

20120331

99991231

No change

FS

Intraseries

1070

FS-13aB

SLHC3164

FR 2320

20120331

99991231

No change

FS

Quality

1080

FS-13aB

SLHC3164

FR 2320

20120331

99991231

No change

FS

Quality

9060

FS-13bA

SLHPC551

FR 2320

20120331

99991231

No change

FS

Intraseries

1090

FS-13bA

SLHPC551

Edit Test

Alg Edit Test

If FS-12b2A (previous) is equal to null,
then FS-12b2A (current) should equal
null.
If FS-12c1A (previous) is not equal to
null, then FS-12c1A (current) should not
equal null.
If FS-12c1A (previous) is equal to null,
then FS-12c1A (current) should equal
null.
FS-12c1A should not be negative.
If FS-19b1A is not equal to zero or null,
then FS-12c1A should not equal zero or
null.
Sum of FS-12c1A and FS-12c2A should
be greater than zero.
If FS-19b2A is not equal to zero or null,
then FS-12c2A should not equal zero or
null.
If FS-12c2A (previous) is not equal to
null, then FS-12c2A (current) should not
equal null.
If FS-12c2A (previous) is equal to null,
then FS-12c2A (current) should equal
null.
FS-12c2A should not be negative.
FS-13aA should not be null and should
not be negative.
If FS-13aA (previous) is greater than zero,
then FS-13aA (current) should be greater
than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-13aB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-13aB (previous) is greater
than zero, then FS-13aB (current) should
be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-13aA should be less than
or equal to FS- 13aB.
FS-13bA should not be null and should
not be negative.
If FS-13bA (previous) is greater than
zero, then FS-13bA (current) should be
greater than zero.

if slhpc548-q2 eq null then slhpc548-q1
eq null
if slhpc549-q2 ne null then slhpc549-q1
ne null
if slhpc549-q2 eq null then slhpc549-q1
eq null
slhpc549 ge 0 or slhpc549 eq null
if (slhpc559 ne 0 and slhpc559 ne null)
then (slhpc549 ne 0 and slhpc549 ne
null)
(slhpc549 + slhpc550) gt 0
if (slhpc560 ne 0 and slhpc560 ne null)
then (slhpc550 ne 0 and slhpc550 ne
null)
if slhpc550-q2 ne null then slhpc550-q1
ne null
if slhpc550-q2 eq null then slhpc550-q1
eq null
slhpc550 ge 0 or slhpc550 eq null
slhp3164 ne null and slhp3164 ge 0
if slhp3164-q2 gt 0 then slhp3164-q1 gt
0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3164 ne null and
slhc3164 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhc3164-q2 gt 0 then
slhc3164-q1 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp3164 le slhc3164
slhpc551 ne null and slhpc551 ge 0
if slhpc551-q2 gt 0 then slhpc551-q1
gt 0.

EDIT-7
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Quality

Edit
Number
9060

Target Item MDRM
Number
FS-13bB
SLHCC551

FS

FR 2320

20120331

99991231

No change

FS

Intraseries

1100

FS-13bB

SLHCC551

FR 2320

20120331

99991231

No change

FS

Quality

1110

FS-13bB

SLHCC551

FR 2320

20120331

99991231

No change

FS

Intraseries

1120

FS-14A

SLHPC076

FR 2320

20120331

99991231

No change

FS

Quality

9060

FS-14A

SLHPC076

FR 2320

20120331

99991231

No change

FS

Quality

9060

FS-14B

SLHCC076

FR 2320

20120331

99991231

No change

FS

Intraseries

1130

FS-14B

SLHCC076

FR 2320

20120331

99991231

No change

FS

Quality

1140

FS-14B

SLHCC076

FR 2320
FR 2320
FR 2320
FR 2320
FR 2320

20120331
20120331
20120331
20120331
20120630

99991231
99991231
99991231
99991231
99991231

No change
No change
No change
No change
No change

FS
FS
FS
FS
FS

Quality
Quality
Quality
Quality
Intraseries

9070
9070
9070
9070
1150

FS-15a1A
FS-15a2A
FS-15b1A
FS-15b2A
FS-16A

SLHPC552
SLHPC553
SLHPC554
SLHPC555
SLHPC556

FR 2320

20120331

99991231

No change

FS

Intraseries

1160

FS-16A

SLHPC556

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-13bB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-13bB (previous) is greater
than zero, then FS-13bB (current) should
be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-13bA should be less than
or equal to FS- 13bB.
If FS-14A (previous) is greater than zero,
then FS-14A (current) should be greater
than zero.
FS-14A should not be null and should
not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-14B should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-14B (previous) is greater
than zero, then FS- 14B (current) should
be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-14A should be less than
or equal to FS- 14B.
FS-15a1A should not be negative.
FS-15a2A should not be negative.
FS-15b1A should not be negative.
FS-15b2A should not be negative.
If FS-16A (current) is not equal to zero
and FS-16A (previous) is not equal to
zero, then FS-19d1A (current) divided by
FS-16A (current) minus FS-19d1A (previous) divided by FS-16A (previous) should
be within -25% and 25%.
If FS-16A (previous) is greater than zero
and FS-16A (current) is greater than zero,
then FS-19d1A (current) divided by the
sum of FS-16A (previous) and FS-16A
(current) divided by 2 should be within
2% and 15%.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc551 ne null and
slhcc551 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcc551-q2 gt 0 then
slhcc551-q1 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc551 le slhcc551
if slhpc076-q2 gt 0 then slhpc076-q1
gt 0.
slhpc076 ne null and slhpc076 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc076 ne null and
slhcc076 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcc076-q2 gt 0 then
slhcc076-q1 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc076 le slhcc076
slhpc552 ge 0 or slhpc552 eq null
slhpc553 ge 0 or slhpc553 eq null
slhpc554 ge 0 or slhpc554 eq null
slhpc555 ge 0 or slhpc555 eq null
if slhpc556-q1 ne 0 and slhpc556-q2 ne
0 then (((slhpc561-q1 / slhpc556-q1) *
100) - ((slhpc561-q2 / slhpc556-q2) *
100)) ge -25 and (((slhpc561-q1 /
slhpc556 q1) * 100) - ((slhpc561-q2 /
slhpc556-q2) * 100)) le 25
if slhpc556-q2 gt 0 and slhpc556-q1 gt 0
then ((slhpc561- q1 / ((slhpc556-q2 +
slhpc556-q1) / 2)) * 100 * 4) ge 2 and
((slhpc561-q1 / ((slhpc556-q2 +
slhpc556-q1) / 2)) * 100 * 4) le 15

EDIT-8
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Intraseries

Edit
Number
1170

Target Item MDRM
Number
FS-16A
SLHPC556

FS

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-16A

SLHPC556

FR 2320

20120630

99991231

No change

FS

Intraseries

1180

FS-16B

SLHCC556

FR 2320

20120331

99991231

No change

FS

Intraseries

1190

FS-16B

SLHCC556

FR 2320

20120331

99991231

No change

FS

Intraseries

1200

FS-16B

SLHCC556

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-16B

SLHCC556

FR 2320

20120331

99991231

No change

FS

Quality

1210

FS-16B

SLHCC556

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-17A

SLHPC078

FR 2320

20120331

99991231

No change

FS

Intraseries

1220

FS-17A

SLHPC078

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-17B

SLHCC078

Edit Test

Alg Edit Test

If FS-19d1A (current) is greater than zero,
then sum of FS- 16A (previous) and
FS-16A (current) should be greater than
zero.
FS-16A should not be null and should
not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-16B (current) is not equal
to zero and FS- 16B (previous) is not
equal to zero, then FS-19d1B (current)
divided by FS-16B (current) minus
FS-19d1B (previous) divided by FS-16B
(previous) should be within - 25%
and 25%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-16B (previous) is greater
than zero and FS- 16B (current) is greater
than zero, then FS-19d1B (current)
divided by the sum of FS-16B (previous)
and FS- 16B (current) divided by 2
should be within 2% and 15%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-19d1B (current) is greater
than zero, then sum of FS-16B (previous)
and FS-16B (current) should be greater
than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-16B should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-16A should be greater
than or equal to FS- 16B.
FS-17A should not be null and should
not be negative.
If FS-17A (previous) is greater than zero,
then FS-17A (current) should be greater
than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-17B should not be null
and should not be negative.

if slhpc561-q1 gt 0 then (slhpc556-q2 +
slhpc556-q1) gt 0
slhpc556 ne null and slhpc556 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcc556-q1 ne 0 and
slhcc556-q2 ne 0 then (((slhcc561-q1 /
slhcc556-q1) * 100) - ((slhcc561-q2 /
slhcc556-q2) * 100)) ge -25 and
(((slhcc561-q1 / slhcc556- q1) * 100) ((slhcc561-q2 / slhcc556-q2) * 100)) le 25
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcc556-q2 gt 0 and
slhcc556-q1 gt 0 then ((slhcc561-q1 /
((slhcc556-q2 + slhcc556-q1) / 2)) * 100 *
4) ge 2 and ((slhcc561-q1 / ((slhcc556-q2
+ slhcc556-q1) / 2)) * 100 * 4) le 15
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcc561-q1 gt 0 then
(slhcc556-q2 + slhcc556- q1) gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc556 ne null and
slhcc556 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc556 ge slhcc556
slhpc078 ne null and slhpc078 ge 0
if slhpc078-q2 gt 0 then slhpc078-q1
gt 0.
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc078 ne null and
slhcc078 ge 0

EDIT-9
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Intraseries

Edit
Number
1230

Target Item MDRM
Number
FS-17B
SLHCC078

FS

FR 2320

20120331

99991231

No change

FS

Quality

1240

FS-17B

SLHCC078

FR 2320

20120630

99991231

No change

FS

Intraseries

1250

FS-18A

SLHPC558

FR 2320

20120331

99991231

No change

FS

Intraseries

1260

FS-18A

SLHPC558

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-18A

SLHPC558

FR 2320

20120331

99991231

No change

FS

Quality

1270

FS-18A

SLHPC558

FR 2320

20120331

99991231

No change

FS

Intraseries

1280

FS-18B

SLHCC558

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-18B

SLHCC558

FR 2320

20120331

99991231

No change

FS

Quality

1290

FS-18B

SLHCC558

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and FS-17B (previous) is greater
than zero, then FS- 17B (current) should
be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-17A should be less than
or equal to FS- 17B.
If the sum of FS-17A (current) and
FS-18A (current) is not equal to zero, and
the sum of FS-17A (previous) and FS18A (previous) is not equal to zero, then
FS-19d2A (current) divided by the sum of
FS-17A (current) and FS- 18A (current)
minus FS-19d2A (previous) divided by
the sum of FS-17A (previous) and
FS-18A (previous) should be within -25%
and 25%.
If the sum of FS-17A (previous) and
FS-18A (previous) is greater than zero
and the sum of FS-17A (current) and FS18A (current) is greater than zero, then
FS-19d2A (current) divided by the sum of
FS-17A (previous), FS-18A (previous),
FS-17A (current), and FS-18A (current)
divided by 2 should be within 2%
and 15%.
FS-18A should not be null and should
not be negative.
If FS-19d2A is greater than zero, then the
sum of FS-17A and FS-18A should be
greater than or equal to FS-19d2A.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and the sum of FS-17B (previous)
and FS-18B (previous) is greater than
zero and the sum of FS-17B (current) and
FS-18B (current) is greater than zero,
then FS-19d2B (current) divided by the
sum of FS-17B (previous), FS-18B (previous), FS-17B (current), and FS- 18B (current) divided by 2 should be within 2%
and 15%.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-18B should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-18A should be less than
or equal to FS- 18B.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and slhcc078-q2 gt 0 then
slhcc078-q1 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc078 le slhcc078
if (slhpc078-q1 + slhpc558-q1) ne 0 and
(slhpc078-q2 + slhpc558-q2) ne 0 then
(((slhpc562-q1 / (slhpc078-q1 +
slhpc558-q1)) * 100) - ((slhpc562-q2 /
(slhpc078-q2 + slhpc558-q2)) * 100)) ge
-25 and (((slhpc562-q1 / (slhpc078-q1 +
slhpc558-q1)) * 100) - ((slhpc562-q2 /
(slhpc078-q2 + slhpc558-q2)) * 100))
le 25
if (slhpc078-q2 + slhpc558-q2) gt 0 and
(slhpc078-q1 + slhpc558-q1) gt 0 then
((slhpc562-q1 / ((slhpc078-q2 +
slhpc558-q2 + slhpc078-q1 + slhpc558q1) / 2)) * 100 * 4) ge 2 and ((slhpc562-q1
/ ((slhpc078-q2 + slhpc558-q2 +
slhpc078-q1 + slhpc558-q1) / 2)) * 100 *
4) le 15
slhpc558 ne null and slhpc558 ge 0
if slhpc562 gt 0 then (slhpc078 +
slhpc558) ge slhpc562
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and (slhcc078-q2 + slhcc558-q2)
gt 0 and (slhcc078- q1 + slhcc558-q1) gt
0 then ((slhcc562-q1 / ((slhcc078-q2 +
slhcc558-q2 + slhcc078-q1 + slhcc558q1) / 2)) * 100 * 4) gt 2 and ((slhcc562-q1 /
((slhcc078-q2 + slhcc558-q2 +
slhcc078-q1 + slhcc558-q1) / 2)) * 100 *
4) lt 15
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc558 ne null and
slhcc558 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc558 le slhcc558

EDIT-10
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Quality

Edit
Number
9080

Target Item MDRM
Number
FS-19aA
SLHP0478

FS

FR 2320

20120331

99991231

No change

FS

Quality

1300

FS-19aA

SLHP0478

FR 2320

20120331

99991231

No change

FS

Quality

9080

FS-19aB

SLHC0478

FR 2320

20120331

99991231

No change

FS

Quality

1310

FS-19aB

SLHC0478

FR 2320
FR 2320
FR 2320

20120331
20120331
20120331

99991231
99991231
99991231

No change
No change
No change

FS
FS
FS

Quality
Quality
Quality

9090
9090
1330

FS-19b1A
FS-19b2A
FS-19b2A

SLHPC559
SLHPC560
SLHPC560

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19cA

SLHP4003

FR 2320

20120331

99991231

No change

FS

Quality

1350

FS-19cA

SLHP4003

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19cB

SLHC4003

FR 2320

20120331

99991231

No change

FS

Quality

1360

FS-19cB

SLHC4003

FR 2320

20120331

99991231

No change

FS

Quality

1370

FS-19cB

SLHC4003

FR 2320

20120331

99991231

No change

FS

Intraseries

1380

FS-19d1A

SLHPC561

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19d1A

SLHPC561

FR 2320

20120331

99991231

No change

FS

Intraseries

1390

FS-19d1B

SLHCC561

Edit Test

Alg Edit Test

FS-19aA should not be null and should
not be negative.
If the sum of FS-12aA, FS-12b1A, and
FS-12b2A is greater than $100K, then
FS-19aA should be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19aB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19aA should be less than
or equal to FS- 19aB.
FS-19b1A should not be negative.
FS-19b2A should not be negative.
If FS-19b2A is greater than zero, then
FS-19b2A should be less than 25 percent of FS-1A.
FS-19cA should not be null and should
not be negative.
Sum of FS-19aA, FS-19b1A, and
FS-19b2A should be less than or equal
to FS-19cA.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19cB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19cB should be greater
than or equal to FS- 19aB.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19fB should be less than
or equal to FS- 19cB.
If the sum of FS-16A (previous) and
FS-16A (current) is greater than zero,
then FS-19d1A (current) should be
greater than zero.
FS-19d1A should not be null and should
not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and the sum of FS-16B (previous)
and FS-16B (current) is greater than zero,
then FS-19d1B (current) should be
greater than zero.

slhp0478 ne null and slhp0478 ge 0
if (slhp0658 + slhpc547 + slhpc548) gt
100 then slhp0478 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc0478 ne null and
slhc0478 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp0478 le slhc0478
slhpc559 ge 0 or slhpc559 eq null
slhpc560 ge 0 or slhpc560 eq null
if slhpc560 gt 0 then slhpc560 lt (0.25 *
slhp2170)
slhp4003 ne null and slhp4003 ge 0
(slhp0478 + slhpc559 + slhpc560) le
slhp4003
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc4003 ne null and
slhc4003 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc4003 ge slhc0478
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3854 le slhc4003
if (slhpc556-q2 + slhpc556-q1) gt 0 then
slhpc561-q1 gt 0
slhpc561 ne null and slhpc561 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP and (slhcc556-q2 + slhcc556-q1)
gt 0 then slhcc561- q1 gt 0

EDIT-11
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Quality

Edit
Number
9100

Target Item MDRM
Number
FS-19d1B
SLHCC561

FS

FR 2320

20120331

99991231

No change

FS

Quality

1400

FS-19d1B

SLHCC561

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19d2A

SLHPC562

FR 2320

20120331

99991231

No change

FS

Quality

1410

FS-19d2A

SLHPC562

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19d2B

SLHCC562

FR 2320

20120331

99991231

No change

FS

Quality

1420

FS-19d2B

SLHCC562

FR 2320

20120331

99991231

No change

FS

Quality

1430

FS-19eA

SLHP4134

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19eA

SLHP4134

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19eB

SLHC4134

FR 2320

20120331

99991231

No change

FS

Quality

1440

FS-19eB

SLHC4134

FR 2320

20120331

99991231

No change

FS

Quality

1450

FS-19eB

SLHC4134

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19fA

SLHP3854

FR 2320

20120331

99991231

No change

FS

Quality

9100

FS-19fB

SLHC3854

FR 2320
FR 2320

20120331
20120331

99991231
99991231

No change
No change

FS
FS

Quality
Quality

9110
1460

FS-20A
FS-20A

SLHP3619
SLHP3619

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19d1B should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19d1A should be greater
than or equal to FS-19d1B.
FS-19d2A should not be null and should
not be negative.
If the sum of FS-17A and FS-18A is
greater than $2 million, then FS-19d2A
should be greater than zero.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19d2B should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19d2A should be less
than or equal to FS- 19d2B.
Sum of FS-19d1A and FS-19d2A should
be less than or equal to FS-19eA.
FS-19eA should not be null and should
not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19eB should not be null
and should not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then the sum of FS-19d1B and
FS-19d2B should be less than FS-19eB.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19eA should be less than
or equal to FS- 19eB.
FS-19fA should not be null and should
not be negative.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-19fB should not be null
and should not be negative.
FS-20A should not be null.
FS-20A should be less than or equal to
50 percent of FS- 1A.

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc561 ne null and
slhcc561 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc561 ge slhcc561
slhpc562 ne null and slhpc562 ge 0
if (slhpc078 + slhpc558) gt 2000 then
slhpc562 gt 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhcc562 ne null and
slhcc562 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhpc562 le slhcc562
(slhpc561 + slhpc562) le slhp4134
slhp4134 ne null and slhp4134 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc4134 ne null and
slhc4134 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then (slhcc561 + slhcc562) lt
slhc4134
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhp4134 le slhc4134
slhp3854 ne null and slhp3854 ge 0
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3854 ne null and
slhc3854 ge 0
slhp3619 ne null
slhp3619 le (0.50 * slhp2170)

EDIT-12
FR 2320

March 2017

Series

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit Type

FR 2320

Effective
Start Date
20120331

Quality

Edit
Number
9110

Target Item MDRM
Number
FS-20B
SLHC3619

FS

FR 2320

20120331

99991231

No change

FS

Quality

1470

FS-20B

SLHC3619

FR 2320
FR 2320

20130630
20120331

99991231
99991231

No change
No change

SQ
SQ

Quality
Intraseries

1481
1490

SQ-21
SQ-22a

SLHCC564
SLHCC565

FR 2320

20120331

99991231

No change

SQ

Intraseries

1500

SQ-22b

SLHCC566

FR 2320

20120331

99991231

No change

SQ

Intraseries

1510

SQ-22c

SLHCC567

FR 2320

20120331

99991231

No change

SQ

Intraseries

1520

SQ-22d

SLHCC568

FR 2320

20120331

99991231

No change

SQ

Intraseries

1530

SQ-22e

SLHCC569

FR 2320

20120331

99991231

No change

SQ

Intraseries

1540

SQ-22f

SLHCC570

FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320
FR 2320

20120930
20130630
20130630
20130630
20130630
20130630
20120331

99991231
99991231
99991231
99991231
99991231
99991231
99991231

No change
No change
No change
No change
No change
No change
No change

SQ
SQ
SQ
SQ
SQ
SQ
SQ

Quality
Quality
Quality
Quality
Quality
Quality
Intraseries

1551
1561
1571
1581
1591
1601
1610

SQ-23
SQ-24
SQ-25
SQ-26
SQ-27
SQ-28
SQ-29

SLHCC571
SLHCC572
SLHCC573
SLHCC574
SLHCC575
SLHCC576
SLHCC577

Edit Test

Alg Edit Test

If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-20B should not be null.
If the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP, then FS-20B should be less than
or equal to 50 percent of FS-1B.
SQ-21 should equal 0 (no).
SQ-22a (current) should equal SQ-22a
(previous).
SQ-22b (current) should equal SQ-22b
(previous).
SQ-22c (current) should equal SQ-22c
(previous).
SQ-22d (current) should equal SQ-22d
(previous).
SQ-22e (current) should equal SQ-22e
(previous).
SQ-22f (current) should equal SQ-22f
(previous).
SQ-23 should equal 0 (no).
SQ-24 should equal 0 (no).
SQ-25 should equal 0 (no).
SQ-26 should equal 0 (no).
SQ-27 should equal 0 (no).
SQ-28 should equal 0 (no).
SQ-29 (current) should equal SQ-29 (previous).

if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3619 ne null
if the company prepares financial statements for external use and consolidates
its subsidiaries in conformance with
GAAP then slhc3619 le (0.50 * slhc2170)
slhcc564 eq 0
slhcc565-q1 eq slhcc565-q2
slhcc566-q1 eq slhcc566-q2
slhcc567-q1 eq slhcc567-q2
slhcc568-q1 eq slhcc568-q2
slhcc569-q1 eq slhcc569-q2
slhcc570-q1 eq slhcc570-q2
slhcc571 eq 0
slhcc572 eq 0
slhcc573 eq 0
slhcc574 eq 0
slhcc575 eq 0
slhcc576 eq 0
slhcc577-q1 eq slhcc577-q2

EDIT-13
FR 2320

March 2017