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pdfBoard of the Governors of the Federal Reserve System
Instructions for the Preparation of
Consolidated Holding Company Report of
Equity Investments in Nonfinancial Companies
Reporting Form FR Y-12
Effective March 2019
INSTRUCTIONS FOR PREPARATION OF
Consolidated Holding Company
Report of Equity Investments in
Nonfinancial Companies
FR Y-12
Purpose of Report
The information collected on the FR Y-12 allows the
Federal Reserve to monitor the growth of domestic
bank holding company, savings and loan holding company, and U.S. intermediate holding companies, (collectively, ‘‘holding company’’) investments in
nonfinancial companies and their contributions to
capital, profitability, risk, and volatility.1 The FR Y-12
provides more timely information than can be obtained
through periodic supervisory reviews of this business
line and serves to identify institutions that are
significantly changing their risk profiles in this business
line or devoting significant resources to this line of
business.
General Instructions
Scope of the Information
Consolidation rules for the FR Y-12 are the same as
the FR Y-9C/SP. That is, for a holding company meeting the reporting criteria described below, the holding
company should consolidate its subsidiaries on the
same basis as it does for its annual reports to the Securities and Exchange Commission (SEC) or, for those
holding companies that do not file reports with the
SEC, on the same basis as described in generally
accepted accounting principles (GAAP) as set forth in
the FASB Accounting Standards Codification and
these instructions. For purposes of these instructions,
1. Savings and loan holding companies do not include any trust
(other than a pension, profit-sharing, stockholders’ voting, or business
trust) which controls a savings association if such trust by its terms
must terminate within 25 years or not later than 21 years and 10 months
after the death of individuals living on the effective date of the trust,
and (a) was in existence and in control of a savings association on
June 26, 1967, or, (b) is a testamentary trust. See Section 238.2 of Regulation LL, dated September 13, 2011, for more information.
the FASB Accounting Standards Codification is
referred to as ‘‘ASC.’’ Generally, under the rules for
consolidation established by the SEC and by GAAP,
holding companies should consolidate any company in
which it owns more than 50 percent of the outstanding
voting stock. The report should include all
nonfinancial equity investments, regardless of where
they are reflected on the balance sheet. Holding companies should exclude only those equity securities held
in a trading account that are short-term in nature
(namely, those that are managed or purchased with the
intent to sell in relation to short-term movement in the
price of the investment). In a multi-tiered organization
with one or more holding companies, only the top-tier
holding company should complete the FR Y-12, which
would be prepared on a consolidated basis. However, if
a lower-tier holding company is functioning as the consolidated top-tier reporter for other financial reports
(for example, when the top-tier is a non-U.S. holding
company, ESOP, or limited partnership), this lowertier holding company should file the FR Y-12 on a consolidated basis.
Who Must Report
The FR Y-12 reporting form must be filed by each toptier domestic holding company that files an FR Y-9C
and has aggregate nonfinancial equity investments (as
defined below) that equal or exceed the lesser of
$100 million (on an acquisition cost basis), or 10 percent of the holding company’s consolidated Tier 1
capital as of the report date.
The FR Y-12 reporting form also must be filed by each
top-tier domestic holding company that files an
FR Y-9SP and has aggregate nonfinancial equity
investments (as defined below) that equal or exceed
10 percent of the holding company’s total capital (as
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FR Y-12
September 2016
General Instructions
reported in item 16(f) of the balance sheet on the
FR Y-9SP) as of the report date.
A domestic holding company is a holding company
that is incorporated in one of the 50 States of the
United States, the District of Columbia, Puerto Rico,
or any U.S. territory or possession.
What is a Nonfinancial Equity Investment?
This report collects information on nonfinancial equity
investments held by a holding company on a consolidated basis. For the purposes of this report, a
nonfinancial equity investment means an equity investment made by the holding company or any of its subsidiaries (see the Scope of the Information section
above):
• pursuant to the merchant banking authority of section 4(k)(4)(H) of the Bank Holding Company Act
(BHC Act) (12 U.S.C. 1843 (k)(4)(H)) and subpart J
of the Board’s Regulation Y,
• under section 4(c)(6) or 4(c)(7) of the BHC Act
(12 U.S.C. 1843(c)(6) and (c)(7)) in a nonfinancial
company (as defined in the glossary) or in a company
that makes investments in nonfinancial companies,
including mutual funds that hold equity investments.
• investments made through a Small Business Investment Company (SBIC) that is consolidated with the
holding company or subsidiary, or in an SBIC that is
not consolidated, under section 302(b) of the Small
Business Investment Act of 1958,
• in a nonfinancial company under the portfolio
investment provisions of the Board’s Regulation K
(12 CFR 211.8(c)(3), or
• in a nonfinancial company under section 24 of the
Federal Deposit Insurance Act (12 U.S.C. 1831a).
This report does not collect information on equity
investments that a holding company or any of its subsidiaries may make under other legal authorities. For
example, this report does not collect information on
nonfinancial investments made bya financial holding
company (FHC) under section 4(k)(4)(I) of the BHC
Act (12 U.S.C. 1843(k)(4)(I)). Also, this report does
not collect information on debts previously contracted
(DPC) investments.
Filing of Reports
The report is to be prepared quarterly for holding companies that file the FR Y-9C, as of the end of March,
June, September, and December, and semi-annually for
those holding companies that file the FR Y-9SP, as of
the end of June and December. The report must be
submitted within 45 calendar days of the reporting
date. Reporting holding companies should submit an
original and one copy of the report to the appropriate
Federal Reserve Bank. Each report submitted should
be signed and certified by an executive officer of the
holding company. ‘‘Executive Officer’’ is defined in
12 CFR 215.2(d).
Alternative Report Forms
In lieu of using the printed FR Y-12 report form, the
respondent may report the required data on computer
print-outs that are in the identical format and size as
the printed form, including line items and columns in
the order in which they appear on the printed form.
The form must be signed by an executive officer of the
reporting institution.
Electronic submission of report form —Any holding
company interested in submitting the FR Y-12 electronically should contact the appropriate Federal
Reserve Bank. Holding companies choosing to submit
these reports electronically must maintain in their files
a manually signed and attested printout of the data
submitted. Holding companies should use the cover
page of the report form to fulfill the signature requirement and attach it to the data printout or declaration
page.
Reporting in Dollars
All dollar amounts should be converted to U.S. dollars
using the spot exchange rate on the report date, regardless of the currencies in which the transactions
reported are denominated. The translations should be
made on the same basis as used by the reporter to prepare its FR Y-9C and FR Y-9SP. If the holding company has no activity to report or if the item does not
apply, enter a zero.
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FR Y-12
General Instructions
Rounding
Round all dollar amounts reported on this form to the
nearest thousand dollars.
Negative Entries
Paper filers should report negative amounts in parentheses or with a minus (−) sign and electronic filers
should report negative amounts with a minus (−) sign.
Confidentiality
The completed version of this report generally is available to the public upon request on an individual basis.
However, if a reporting holding company is of the
opinion that disclosure of specific commercial or
financial information in the FR Y-12 report is likely to
result in substantial harm to its competitive position,
the holding company may request confidential treatment for certain portions of the FR Y-12 pursuant to
the Board's Rules Regarding Availability of Information, 12 CFR 261.15. A request for confidential treatment must be submitted in writing concurrently with
the submission of the FR Y-12 report. This written
request must provide the legal justification for which
confidentiality is requested and must provide specific
facts to demonstrate the nature of the harm that would
result from public release of the information. Merely
stating that competitive harm would result from disclosure is not sufficient. The Federal Reserve System may
subsequently release information for which confidential treatment is requested, if (1) disclosure of such
information is required by law (other than 5 U.S.C.
§ 552); (2) more than 10 years has passed since the
request for confidential treatment was made by the
reporting holding company; or (3) less than 10 years
have passed but the Board believes that the information cannot be withheld from disclosure under 5 U.S.C.
§ 552(b)(4), and the reporting holding company is provided with written notice of the Board's views and with
an opportunity to object to the Board's disclosure of
the information that the holding company previously
requested be treated as confidential pursuant to
12 CFR 261.15 and 261.16.
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FR Y-12
March 2019
LINE ITEM INSTRUCTIONS FOR
Preparation of Consolidated Holding
Company Report of Equity
Investments in Nonfinancial
Companies
FR Y-12
Column Instructions
Column A: Acquisition Cost (Schedules A, B, and C)
Report in column A the aggregate acquisition cost of
the nonfinancial equity investments of the holding
company. For purposes of this report, acquisition cost
represents the amount paid by the holding company
for the nonfinancial equity investment when it was
acquired. This value should only be adjusted to reflect
permanent writedowns taken, as well as any partial
returns of capital received.
Column B: Net Unrealized Holding Gains Not
Recognized as Income (Schedules A and C)
Report in column B the net unrealized holding gains,
net of applicable taxes; on all nonfinancial equity
investments that are reported in accumulated other
comprehensive income on the FR Y-9C or FR Y-9SP.
For example, for nonfinancial equity investments
treated as available-for-sale securities under ASC
Topic 320, Investments Debt and Equity Securities
(formerly FASB Statement No. 115, Accounting for
Certain Investments in Debt and Equity Securities ),
report the unrealized gains reported in other comprehensive income. When calculating unrealized holding
gains on nonfinancial equity investments, the amount
should be reduced by any unrealized holding losses. If
unrealized holding losses exceed unrealized gains (i.e.
net unrealized holding losses), report the net loss in
parentheses or with a minus (−) sign (paper filers) or
with a minus (−) sign (electronic files).
Column C: Carrying Value (Schedules A, B (Col. B),
and C)
Report in column C (and schedule B, column B) the
carrying value of all nonfinancial equity investments as
of the end of the reporting period. For the purposes of
this report, carrying value refers to the amount of the
investment as reflected in the holding company’s consolidated financial statements prepared in accordance
with GAAP.
For example:
• Equity securities accounted for under ASC
Topic 320, Investments-Debt and Equity Securities
(formerly FASB Statement No. 115, Accounting for
Certain Investments in Debt and Equity Securities), as
available-for-sale are accounted for under ASC
Topic 320 at fair value on the balance sheet. Therefore the fair values would be considered the carrying
value of these securities.
• For nonfinancial equity investments that are
accounted for under the equity method of accounting, the carrying value is the acquisition cost
adjusted for pro-rata share of earnings/losses and
decreased by cash dividends or similar distributions.
• For nonfinancial equity investments that do not have
readily determinable fair values, carrying value
should be reported at historical cost.
(Schedule A only)
Column D: Publicly Quoted Value
Report in column D the publicly quoted market value
of all publicly traded nonfinancial equity investments
as of the end of the reporting period (e.g., the number
of shares held times the closing market price per share
on the last business day of the reporting period). For
purposes of this report, a public company is a company that has one or more issues of publicly traded
stock. If no quoted market price is available, enter zero.
(Schedule D only)
Column A, Column C, and Column E: Acquisition Cost
Report in column A the aggregate acquisition cost of
all direct public investments subject to the listed transacLI-1
FR Y-12
March 2013
Line Item Instructions
tions during the reporting period. Report in column C
the aggregate acquisition cost of all direct nonpublic
investments subject to the listed transactions during the
reporting period. For purposes of this report, acquisition cost represents the amount paid by the holding
company for the nonfinancial equity investment when
it was acquired, adjusted for any permanent writedowns taken in prior reporting periods, or any partial
returns of capital received in prior reporting periods.
Report in column E the aggregate acquisition cost of
all indirect (fund) investments subject to the listed
transactions during the reporting period.
Column B, Column D, and Column F: Carrying Value
Report in column B the carrying value of all direct public investments subject to the listed transactions during
the reporting period. Report in column D the carrying
value of all direct nonpublic investments subject to the
listed transactions during the reporting period. For the
purposes of this report, carrying value refers to the
amount of the investment as reflected in the holding
company’s consolidated financial statements prepared
in accordance with GAAP. For example, available-forsale equity securities generally are accounted for under
ASC Topic 320, Investments-Debt and Equity Securities (formerly FASB Statement No. 115, Accounting for
Certain Investments in Debt and Equity Securities), at
fair value on the balance sheet. Therefore fair value
would be considered the carrying value of these securities. Report in column F the carrying value of all indirect (fund) investments subject to the listed transactions during the reporting period.
Line Item 2 Direct investments in nonpublic entities
For purposes of this report, a nonpublic entity is one
that does not have any issue of publicly traded stock.
Report in column A the acquisition cost of these
investments. Report in column B net unrealized holding gains not recognized as income. Report in
column C the carrying value of these investments.
Line Item 3 All indirect investments
Report in column A the acquisition cost of the holding
company’s nonfinancial equity investments in these
funds or other entities. See the glossary for a definition
of indirect investments. Report in column B net unrealized holding gains not recognized as income. Report in
column C the carrying value of these investments. For
purposes of this report, the total amount of the equity
investment in the fund is reportable even if only a portion of the fund investments is made in nonfinancial
companies.
Line Item 4 Total portfolio
Report in columns A through C the totals of items 1, 2,
and 3 for Schedule A.
Memoranda
Instructions for Specific Lines of
Schedule A: Type of Investments
Line Item M1 Total portfolio
Report in the box that represents the total number of
companies in which the holding company has nonfinancial equity investments. Enter “1” for 1–10, “11”
for 11–25, “26” for 26–10 or “100” for 100+ to represent the number of companies in your total portfolio.
For indirect investments, count the number of investment funds or similar entities in which the holding
company has an indirect investment.
Line Item 1 Direct investments in public entities
For purposes of this report, a public entity is an entity
that has one or more issues of publicly traded stock.
Report in column A the acquisition cost of the holding
company’s nonfinancial equity investment in public
entities. Report in column B net unrealized holding
gains not recognized as income. Report in column C
the carrying value of the holding company’s investments in public entities. Report in column D the publicly quoted value of the holding company’s investments in public entities.
Line Item M2 Investments held under merchant
banking authority (FHCs only)
This item only applies to FHCs. Report in column A
the acquisition cost of investments held by the FHC
(on a consolidated basis) under the merchant banking
authority of the Gramm-Leach-Bliley Act (GLBA)
(12 U.S.C. 1843(k)(4)(H)) and Federal Reserve regulation. Report in column B net unrealized holding gains
of these investments not recognized as income. Report
in column C the carrying value as defined above. The
carrying value should be reported using the same valu-
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FR Y-12
Line Item Instructions
ation method used in preparing the FR Y-9C or
FR Y-9SP.
Line Item M3 Pre-tax impact on net income from
items 1, 2, and 3 above (FR Y-9C filers only)
For direct or indirect investments reported in items 1,
2, and 3 above, report the impact that these investments had on the holding company’s consolidated net
income (loss). The information reported for this line
item should reflect the pre-tax year-to-date net gain
(loss) that the nonfinancial equity investments reported
on lines 1, 2, and 3 of the form had on the filer’s net
income (loss) reported in Schedule HI, item 8 of the
FR Y-9C. Filers should not include overhead or other
expense related items when calculating the net gain
(loss) produced by the nonfinancial equity investments
captured on the form. This item should not be reported
by holding companies that file the FR Y-9SP report. If
the impact on net income is a loss, report the net loss in
parentheses or with a minus (−) sign (paper filers) or
with a minus (−) sign (electronic filers). Include the net
gain (loss) of all nonfinancial equity investments not
held in the trading account, regardless of where such
investments are reflected in the financial statements of
the reporting holding company.
Line Item M4 Investments managed for others
This item applies to all holding companies that manage
nonfinancial equity investments for others by serving
as a general partner in a limited partnership or performing a similar function in a private equity fund.
These investments are not owned by the holding company and are not consolidated in the holding company’s financial statements. Exclude investments managed through a bank trust department in a fiduciary
capacity. While this is an off-balance sheet item, report
the carrying value of all investments managed for others, as established by the general partner (in the case of
a fund) or as established by the holding company in its
investment management capacity. If the holding company does not manage nonfinancial equity investments
for others, proceed to Schedule B.
Line Item M5 Pre-tax impact on net income for
management fees from item M4 above (FR Y-9C filers
only)
Report the impact on the holding company’s consolidated net income (loss) from management fees gener-
ated from investments managed for others reported in
item M4. The information reported for this line item
should reflect the pre-tax year-to-date net gain (loss)
that the management fees for the investments reported
on line M4 of the form had on the filer’s net income
(loss) reported in Schedule HI, item 8 of the FR Y-9C.
Filers should not include overhead or other expense
related items when calculating the net gain (loss) produced by the nonfinancial equity investments captured
on the form. This item should not be reported by holding companies that file the FR Y-9SP report. If the
impact on net income is a loss, report the net loss in
parentheses or with a minus (−) sign (paper filers) or
with a minus (−) sign (electronic filers).
Instructions for Specific Lines of
Schedule B: Type of Security
Line Item 1 Common stock
Report in column A the acquisition cost of the holding
company’s nonfinancial equity investments that are in
the form of voting and non-voting common stock.
Report in column B the carrying value of all such voting and nonvoting common stock held by the holding
company.
Line Item 2 Convertible debt and convertible preferred
stock
Report in column A the acquisition cost of the holding
company’s nonfinancial equity investments that are in
the form of convertible debt and convertible preferred
stock. Report in column B the carrying value of such
convertible bonds and convertible preferred stock held
by the holding company. This item would include mezzanine debt that is convertible into equity.
Line Item 3 Other equity instruments
Report in column A the acquisition cost of all of the
holding company’s other nonfinancial equity investments not specified in items 1 and 2. Report in column
B the carrying value of these nonfinancial equity
investments. See the glossary definition of equity
investment for what types of securities to include in
this item.
Line Item 4 Total portfolio
Report the sum of items 1 through 3 for columns A
and B. Item 4, columns A and C of Schedule A must
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FR Y-12
March 2013
Line Item Instructions
equal item 4, columns A and B of Schedule B,
respectively.
Memoranda
Line Item M1 Unused equity commitments
Report any unused portion of legally binding commitments to make a nonfinancial equity investment.
Line Item M2 Warrants
Does the holding company hold any Warrants or similar instruments received in connection with equity
investment activity? (See the glossary definition) Enter
‘‘1’’ if yes, ‘‘0’’ (zero) if no.
Instructions for Specific Lines of
Schedule C: Type of Entity Within the
Banking Organization
Line Item 1 Depository institutions
Line Item 1(a) SBICs
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the nonfinancial
equity investments held by all SBICs that are consolidated in the financial statements of a subsidiary
depository institution of the holding company. Also
include the acquisition cost and carrying value of any
nonfinancial equity investment made by a subsidiary
depository institution in a SBIC that is not consolidated with the depository institution for accounting
purposes.
Line Item 1(b) Edge and agreement corporations
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect nonfinancial equity investments of all Edge or
agreement corporations that are owned or controlled
by subsidiary depository institutions of the holding
company. Edge corporations are formed under Section 25A of the Federal Reserve Act and agreement
corporations are formed under Section 25 of the Federal Reserve Act.
Line Item 1(c) All other
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect nonfinancial equity investments of the subsidiary
depository institutions of the holding company that
are not reported in items 1(a) or 1(b). All other
nonfinancial equity investments owned or controlled
directly or indirectly through a depository institution
should be reported on this line item.
Line Item 2 Parent holding company and other
nonbank subsidiaries
Line Item 2(a) SBICs
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect nonfinancial equity investments (including
nonfinancial equity investments held under Merchant
Banking Authority) of all SBICs that are consolidated
with the holding company for accounting purposes
and that are not owned or controlled by the holding
company through a depository institution. Also
include any nonfinancial equity investment made
directly or indirectly by the holding company or a nondepository subsidiary in a SBIC that is not consolidated for accounting purposes.
Line Item 2(b) Edge and agreement corporations
Report in columns A, and B, and C, the acquisition
cost, net unrealized holding gains not recognized as
income, and carrying value, respectively, of the direct
and indirect nonfinancial equity investments of all
Edge or agreement corporations that are not owned or
controlled by the holding company through a depository institution. Edge corporations are formed under
Section 25A of the Federal Reserve Act and agreement
corporations are formed under Section 25 of the Federal Reserve Act.
Line Item 2(c) Broker-Dealers
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect nonfinancial equity investments (including
nonfinancial equity investments held under Merchant
Banking Authority) of subsidiaries of the holding
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March 2013
FR Y-12
Line Item Instructions
company that are registered with the SEC as a brokerdealer. Exclude any nonfinancial equity investment
held in a trading account in accordance with applicable
accounting principles and as part of an underwriting,
market making or dealing activity. Also, exclude
nonfinancial equity investments of broker-dealers that
are controlled by the holding company through a
depository institution.
Line Item 2(d) Private Equity subsidiaries
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the all direct and
indirect nonfinancial equity investments held in a nonbank subsidiary predominantly engaged in investing
and managing nonfinancial equity investments authorized under section 4(c)(6) or 4(c)(7) of the BHC Act, or
under Merchant Banking authority of GLBA (excluding investments held by SBICs, Edge or agreement
corps, and broker-dealers reported in 2(a), 2(b), and
2(c) above.
Line Item 2(e) All other
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of all other direct and
indirect nonfinancial equity investments of the holding
company and its nondepository institution subsidiaries
that are not reported in items 2(a) through 2(d).
Line Item 3 Total portfolio
Columns A, B, and C must equal the sum of items 1
and 2 of Schedule C, and item 4, columns A, B, and C
of Schedule A.
Memoranda
Line Item M1 Domestic investments
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect nonfinancial equity investments of the consolidated holding company in companies domiciled in the
50 States of the United States, the District of Columbia, Puerto Rico, and U.S. territories and possessions.
The sum of memoranda items 1 and 2, columns A, B,
and C, should equal Schedule A, item 4, columns A, B,
and C.
Line Item M2 Foreign investment
Report in columns A, B, and C, the acquisition cost,
net unrealized holding gains not recognized as income,
and carrying value, respectively, of the direct and indirect nonfinancial equity investments of the consolidated holding company in companies domiciled outside the 50 States of the United States, the District of
Columbia, Puerto Rico, and U.S. territories and possessions. The sum of memorandum item 1 and memorandum item 2, columns A, B, and C, should equal
Schedule A, item 4, columns A, B, and C.
Instructions for Specific Lines of
Schedule D: Nonfinancial Investment
Transactions During Reporting Period
Line Item 1 Purchases
Report in columns A and B for direct public investments, columns C and D for direct nonpublic investments, and columns E and F for indirect (fund) investments, the aggregate acquisition cost and carrying
value, respectively, of all nonfinancial equity investment purchases made during the reporting period. In
most cases carrying value will equal acquisition cost.
This item is reported as a net addition to the portfolio.
Line Item 2 Less: Return of Capital
Report in columns A and B for direct public investments, columns C and D for direct nonpublic investments, and columns E and F for indirect (fund) investments, the aggregate acquisition cost and carrying
value of all investments that realized returns of capital
(exclusive of realized gains/losses) during the reporting
period. This item is reported as a net reduction to the
portfolio.
Line Item 3 Net Valuation Changes
Report in column B for direct public investments, column D for direct nonpublic investments, and column F
for indirect (fund) investments, the aggregate net
change to the portfolio carrying value since the last
reporting period. Changes should include adjustments
to all nonfinancial equity investments reflecting writeups, writedowns, or write-offs during the reporting
period. If the aggregate change is a negative value,
enclose the amount in parentheses or with a minus (−)
sign (paper filers) or use a minus (−) sign (electronic
filers).
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Line Item Instructions
Line Item 4 Other
Report in columns A and B for direct public investments, columns C and D for direct nonpublic investments, and columns E and F for indirect (fund) investments, any other transactions affecting the aggregate
acquisition cost or carrying value of the portfolio during the reporting period. (e.g., write-downs for permanent impairment or investments acquired through
mergers. Holding companies have the option of
including permanent impairment write-downs to car-
rying value in net valuation changes in line item 3). If a
negative value, enclose the amount in parentheses or
with a minus (−) sign (paper filers) or use a minus (−)
sign (electronic filers).
Line Item 5 Total Transactions
Report the sum of items 1 through 4, for columns A, B,
C, D, E, and F.
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March 2013
FR Y-12
Glossary
For the definition of Appropriate Federal Reserve
Bank, Bank Holding Company, BHC Act, Company,
Control, Depository Institution, Edge Corporation,
FHC, Foreign Investment, Savings and Loan Holding
Company, and U.S. intermediate holding companies,
please refer to the glossary of the FR Y-10.
Direct Investment
For the purposes of this report, a direct investment is
any nonfinancial equity investment that the holding
company or any of its consolidated subsidiaries holds
directly in a nonfinancial entity.
Equity Investment
Acquisition Cost
For purposes of this report, acquisition cost refers to
the aggregate acquisition cost of nonfinancial equity
investments currently held. This value should be
adjusted to reflect permanent writedowns as well as
any partial returns of capital. Exclude adjustments for
temporary impairment write-downs, amortization of
discounts or premiums (e.g., on convertible debt), and
fair value adjustments.
For purposes of this report, an equity investment refers
to common stock, partnership interests, convertible
preferred stock, convertible debt, and warrants,
options, and other rights that give the holder the right
to acquire common stock or instruments convertible
into common stock. An equity investment does not
include any position or security held in a trading
account on a short-term basis, in accordance with
applicable accounting principles, and as part of an
underwriting, market-making or dealing activity.
Carrying Value
Indirect Investment
For the purposes of this report, carrying value refers to
the amount of the investment as reflected in the holding company’s consolidated financial statements prepared in accordance with GAAP. Carrying value
includes adjustments for return of capital as well as
impairment write-downs, amortization of discounts or
premiums (e.g., convertible debt), and fair value adjustments that are reflected on the balance sheet.
For the purposes of this report, an indirect investment
is a nonfinancial equity investment that the holding
company or any of its consolidated subsidiaries has in
an investment fund or similar entity that is engaged in
the business of making equity investments in
nonfinancial companies. An investment fund can be
organized in any form, including as a partnership, corporation, or limited liability company. An example of
an indirect investment is an investment in a private
equity fund that makes merchant banking investments
under section 4(k)(4)(H) of the BHC Act (12 U.S.C.
1843(k)(4)(H)).
Convertible Bonds and Convertible Preferred
Stock
For the purposes of this report, bonds or preferred
stock that can be converted into or redeemed for a
company’s common stock at a prearranged price are
considered convertible.
Mezzanine Financing
Mezzanine generally refers to that subordinated layer
of financing between a company’s senior debt and
GL-1
FR Y-12
September 2016
Glossary
equity. This type of financing combines the characteristics of debt and equity funding, and, in many
instances, is convertible into equity securities or comes
with warrants attached. Mezzanine debt is often used
to finance acquisitions and buyouts, and is viewed as
an attractive investment because of its higher returns
that are unavailable to senior lenders. However, in a
liquidation situation mezzanine lenders’ repayment
status is only better than that of the equity holders.
Nonfinancial Company
A nonfinancial company is a company that is engaged
in any activity that has not been determined to be
financial in nature or incidental to a financial activity
under section 4(k) of the BHC Act (12 U.S.C. 1843(k)).
Examples of activities that are considered nonfinancial
in nature are: Telecommunications, Health Care,
Entertainment, Transportation, and Manufacturing.
Nonpublic Company
A nonpublic company has equity shares that are not
traded on the open market. This type of company is
also called a private company, which is the opposite of
a public company.
Public Company
A public company has issued securities through a
‘‘public offering’’ and are now traded on the open market (i.e., NYSE, NASDAQ). This type of company is
also called ‘‘publicly held’’ or publicly traded, and the
opposite of a private company.
Subsidiary
For purposes of this report, subsidiary means any
company in which the holding company, directly or
indirectly, owns or controls more than 50 percent of
the outstanding voting stock and which is consolidated
under GAAP in the parent holding company’s
financial statements.
Warrant
A type of security, usually issued together with a subordinated debt instrument (Mezzanine Debt), restructured debt, or a bond or preferred stock offer, that
entitles the holder to buy (exercise) a proportionate
amount of common stock at a specified price, for a
period of years or to perpetuity.
GL-2
March 2013
FR Y-12
Essential Quality Edits for the FR Y-12
Effective as of March 31, 2019
Series
Effective
End Date
99991231
Edit
Change
No change
Schedule
Edit Type
FRY12
Effective
Start Date
20130331
Quality
Edit Num- TargetItem
ber
0523
A-Mem3
MDRM
Number
BHEIB498
A
FRY12
20050331
99991231
No change
A
Quality
0510
A-4A
BHEIC101
FRY12
20050331
99991231
No change
B
Quality
0550
B-1A
BHEIC107
FRY12
20010930
99991231
No change
B
Quality
0560
B-1B
BHEIC108
FRY12
20050331
99991231
No change
B
Quality
0570
B-2A
BHEIC109
FRY12
20010930
99991231
No change
B
Quality
0580
B-2B
BHEIC110
FRY12
20050331
99991231
No change
B
Quality
0590
B-3A
BHEIC111
FRY12
20010930
99991231
No change
B
Quality
0600
B-3B
BHEIC112
FRY12
20050331
99991231
No change
C
Quality
0650
C-1aA
BHEIC117
FRY12
20010930
99991231
No change
C
Quality
0660
C-1aC
BHEIC118
FRY12
20050331
99991231
No change
C
Quality
0690
C-1bA
BHEIC121
FRY12
20010930
99991231
No change
C
Quality
0700
C-1bC
BHEIC122
FRY12
20050331
99991231
No change
C
Quality
0730
C-1cA
BHEIC126
FRY12
20010930
99991231
No change
C
Quality
0740
C-1cC
BHEIC127
FRY12
20050331
99991231
No change
C
Quality
0790
C-2cA
BHEIC131
FRY12
20010930
99991231
No change
C
Quality
0800
C-2cC
BHEIC132
FRY12
20050331
99991231
No change
C
Quality
0750
C-2aA
BHEIC136
FRY12
20010930
99991231
No change
C
Quality
0760
C-2aC
BHEIC137
FRY12
20050331
99991231
No change
C
Quality
0830
C-2eA
BHEIC145
FRY12
20010930
99991231
No change
C
Quality
0840
C-2eC
BHEIC146
FRY12
20050331
99991231
No change
C
Quality
1050
C-Mem1A
BHEIC155
Edit Test
Alg Edit Test
If the reporting institution is a top-tier
holding company that files an FR Y-9SP
or is a lower-tier holding company that
for reporting purposes files an FR Y-9SP
as the top tier, then A-Mem3 should
equal zero.
At least one of A-4A, A-4B, or A-4C
should not equal zero.
If B-1B is greater than zero, then B-1A
should be greater than zero.
If B-1A is greater than zero, then B-1B
should be greater than zero.
If B-2B is greater than zero, then B-2A
should be greater than zero.
If B-2A is greater than zero, then B-2B
should be greater than zero.
If B-3B is greater than zero, then B-3A
should be greater than zero.
If B-3A is greater than zero, then B-3B
should be greater than zero.
If C-1aC is greater than zero, then C-1aA
should be greater than zero.
If C-1aA is greater than zero, then C-1aC
should be greater than zero.
If C-1bC is greater than zero, then C-1bA
should be greater than zero.
If C-1bA is greater than zero, then C-1bC
should be greater than zero.
If C-1cC is greater than zero, then C-1cA
should be greater than zero.
If C-1cA is greater than zero, then C-1cC
should be greater than zero.
If C-2cC is greater than zero, then C-2cA
should be greater than zero.
If C-2cA is greater than zero, then C-2cC
should be greater than zero.
If C-2aC is greater than zero, then C-2aA
should be greater than zero.
If C-2aA is greater than zero, then C-2aC
should be greater than zero.
If C-2eC is greater than zero, then C-2eA
should be greater than zero.
If C-2eA is greater than zero, then C-2eC
should be greater than zero.
If C-Mem1C is greater than zero, then
C-Mem1A should be greater than zero.
if the reporting institution is a top-tier
holding company that files an FR Y-9SP
or is a lower-tier holding company that
for reporting purposes files an FR Y-9SP
as the top tier then bheib498 eq 0
bheic101 ne 0 or bheic102 ne 0 or
bheic103 ne 0
if bheic108 gt 0 then bheic107 gt 0
if bheic107 gt 0 then bheic108 gt 0
if bheic110 gt 0 then bheic109 gt 0
if bheic109 gt 0 then bheic110 gt 0
if bheic112 gt 0 then bheic111 gt 0
if bheic111 gt 0 then bheic112 gt 0
if bheic118 gt 0 then bheic117 gt 0
if bheic117 gt 0 then bheic118 gt 0
if bheic122 gt 0 then bheic121 gt 0
if bheic121 gt 0 then bheic122 gt 0
if bheic127 gt 0 then bheic126 gt 0
if bheic126 gt 0 then bheic127 gt 0
if bheic132 gt 0 then bheic131 gt 0
if bheic131 gt 0 then bheic132 gt 0
if bheic137 gt 0 then bheic136 gt 0
if bheic136 gt 0 then bheic137 gt 0
if bheic146 gt 0 then bheic145 gt 0
if bheic145 gt 0 then bheic146 gt 0
if bheic156 gt 0 then bheic155 gt 0
EDIT-1
FR Y-12
March 2019
Series
Effective
End Date
99991231
Edit
Change
No change
Schedule
Edit Type
FRY12
Effective
Start Date
20010930
Quality
Edit Num- TargetItem
ber
1060
C-Mem1C
MDRM
Number
BHEIC156
C
FRY12
20010930
99991231
No change
C
Quality
1080
C-Mem2A
BHEIC157
FRY12
20010930
99991231
No change
C
Quality
1100
C-Mem2A
BHEIC157
FRY12
20010930
99991231
No change
C
Quality
1120
C-Mem2C
BHEIC158
FRY12
20050331
99991231
No change
C
Quality
1130
C-Mem2C
BHEIC158
FRY12
20050331
99991231
No change
C
Quality
0770
C-2bA
BHEIC722
FRY12
20010930
99991231
No change
C
Quality
0780
C-2bC
BHEIC724
FRY12
20050331
99991231
No change
C
Quality
0810
C-2dA
BHEIC726
FRY12
20010930
99991231
No change
C
Quality
0820
C-2dC
BHEIC728
FRY12
20050331
99991231
No change
D
Quality
1200
D-1A
BHEIC731
FRY12
20050331
99991231
No change
D
Quality
1210
D-1B
BHEIC732
FRY12
20100331
99991231
No change
D
Quality
1220
D-1E
BHEIC733
FRY12
20100331
99991231
No change
D
Quality
1230
D-1F
BHEIC734
FRY12
20050331
99991231
No change
D
Quality
1240
D-2A
BHEIC735
FRY12
20050331
99991231
No change
D
Quality
1250
D-2B
BHEIC736
FRY12
20100331
99991231
No change
D
Quality
1260
D-2E
BHEIC737
FRY12
20100331
99991231
No change
D
Quality
1270
D-2F
BHEIC738
FRY12
20050331
99991231
No change
D
Quality
1280
D-4A
BHEIC741
FRY12
20050331
99991231
No change
D
Quality
1290
D-4B
BHEIC742
FRY12
20100331
99991231
No change
D
Quality
1300
D-4E
BHEIC743
FRY12
20100331
99991231
No change
D
Quality
1310
D-4F
BHEIC744
FRY12
20050331
99991231
No change
C
Quality
1110
C-Mem2B
BHEIC750
FRY12
20100331
99991231
No change
D
Quality
1212
D-1C
BHEIJ434
FRY12
20100331
99991231
No change
D
Quality
1213
D-1D
BHEIJ435
FRY12
20100331
99991231
No change
D
Quality
1252
D-2C
BHEIJ436
Edit Test
Alg Edit Test
If C-Mem1A is greater than zero, then
C-Mem1C should be greater than zero.
Sum of C-Mem1A and C-Mem2A should
equal A-4A
If C-Mem2C is greater than zero, then
C-Mem2A should be greater than zero.
If C-Mem2A is greater than zero, then
C-Mem2C should be greater than zero.
Sum of C-Mem1C and C-Mem2C should
equal A-4C
If C-2bC is greater than zero, then C-2bA
should be greater than zero.
If C-2bA is greater than zero, then C-2bC
should be greater than zero.
If C-2dC is greater than zero, then C-2dA
should be greater than zero.
If C-2dA is greater than zero, then C-2dC
should be greater than zero.
If D-1B is greater than zero, then D-1A
should be greater than zero.
If D-1A is greater than zero, then D-1B
should be greater than zero.
If D-1F is greater than zero, then D-1E
should be greater than zero.
If D-1E is greater than zero, then D-1F
should be greater than zero.
If D-2B is greater than zero, then D-2A
should be greater than zero.
If D-2A is greater than zero, then D-2B
should be greater than zero.
If D-2F is greater than zero, then D-2E
should be greater than zero.
If D-2E is greater than zero, then D-2F
should be greater than zero.
If D-4B is greater than zero, then D-4A
should be greater than zero.
If D-4A is greater than zero, then D-4B
should be greater than zero.
If D-4F is greater than zero, then D-4E
should be greater than zero.
If D-4E is greater than zero, then D-4F
should be greater than zero.
Sum of C-Mem1B and C-Mem2B should
equal A-4B
If D-1D is greater than zero, then D-1C
should be greater than zero.
If D-1C is greater than zero, then D-1D
should be greater than zero.
If D-2D is greater than zero, then D-2C
should be greater than zero.
if bheic155 gt 0 then bheic156 gt 0
(bheic155 + bheic157) eq bheic101
if bheic158 gt 0 then bheic157 gt 0
if bheic157 gt 0 then bheic158 gt 0
(bheic156 + bheic158) eq bheic103
if bheic724 gt 0 then bheic722 gt 0
if bheic722 gt 0 then bheic724 gt 0
if bheic728 gt 0 then bheic726 gt 0
if bheic726 gt 0 then bheic728 gt 0
if bheic732 gt 0 then bheic731 gt 0
if bheic731 gt 0 then bheic732 gt 0
if bheic734 gt 0 then bheic733 gt 0
if bheic733 gt 0 then bheic734 gt 0
if bheic736 gt 0 then bheic735 gt 0
if bheic735 gt 0 then bheic736 gt 0
if bheic738 gt 0 then bheic737 gt 0
if bheic737 gt 0 then bheic738 gt 0
if bheic742 gt 0 then bheic741 gt 0
if bheic741 gt 0 then bheic742 gt 0
if bheic744 gt 0 then bheic743 gt 0
if bheic743 gt 0 then bheic744 gt 0
(bheic749 + bheic750) eq bheic102
if bheij435 gt 0 then bheij434 gt 0
if bheij434 gt 0 then bheij435 gt 0
if bheij437 gt 0 then bheij436 gt 0
EDIT-2
FR Y-12
March 2019
Series
Effective
End Date
99991231
Edit
Change
No change
Schedule
Edit Type
FRY12
Effective
Start Date
20100331
Quality
Edit Num- TargetItem
ber
1253
D-2D
MDRM
Number
BHEIJ437
D
FRY12
20100331
99991231
No change
D
Quality
1292
D-4C
BHEIJ439
FRY12
20100331
99991231
No change
D
Quality
1293
D-4D
BHEIJ440
FRY12
20100331
99991231
No change
A
Quality
0525
A-Mem5
BHEIJ443
FRY12
20130331
99991231
No change
A
Quality
0527
A-Mem5
BHEIJ443
Edit Test
Alg Edit Test
If D-2C is greater than zero, then D-2D
should be greater than zero.
If D-4D is greater than zero, then D-4C
should be greater than zero.
If D-4C is greater than zero, then D-4D
should be greater than zero.
If A-Mem3 is not equal to zero and
A-Mem4 is greater than zero, then
A-Mem5 should be greater than zero.
If the reporting institution is a top-tier
holding company that files an FR Y-9SP
or is a lower-tier holding company that
for reporting purposes files an FR Y-9SP
as the top tier, then A-Mem5 should
equal zero.
if bheij436 gt 0 then bheij437 gt 0
if bheij440 gt 0 then bheij439 gt 0
if bheij439 gt 0 then bheij440 gt 0
if (bheib498 ne 0 and bheic716 gt 0) then
bheij443 gt 0
if the reporting institution is a top-tier
holding company that files an FR Y-9SP
or is a lower-tier holding company that
for reporting purposes files an FR Y-9SP
as the top tier then bheij443 eq 0
EDIT-3
FR Y-12
March 2019
Validity & Syntax Edits for the FR Y-12
Effective as of March 31, 2019
Series
Effective Effective
Start Date End Date
Edit
Change
Schedule
Edit Type
Edit
Number
TargetItem
MDRM
Number
BHEIC490
Sub Flag Edit Test
Code
(BHEIF838)
All Codes SROFFRNM must not be null.
FRY12
20140331
99991231
Page 1
Validity
0020
SROFFRNM
FRY12
20140331
99991231
Page 1
Validity
0030
FRY12
FRY12
20140331
20161231
20160930
99991231
Page 1
Page 1
Validity
Validity
FRY12
20010930
99991231
A
FRY12
20010930
99991231
FRY12
20010930
99991231
FRY12
20010930
99991231
No
Change
No
Change
Archived
No
Change
No
Change
No
Change
No
Change
No
Change
bheic490 ne null
TITLEOFOFF
BHEIC491
All Codes
TITLEOFOFF must not be null.
bheic491 ne null
0045
0045
DATESIGN
DATESIGN
BHEIJ196
BHEIJ196
All Codes
Validity
0050
A-4A
BHEIC101
All Codes
A
Validity
0070
A-4B
BHEIC102
All Codes
A
Validity
0090
A-4C
BHEIC103
All Codes
A
Validity
0100
A-Mem1
BHEIC100
All Codes
DATESIGN must not be null
DATESIGN must not be null, and must be
entered in MM/DD/YYYY format.
Sum of A-1A through A-3A must equal
A-4A.
Sum of A-1B through A-3B must equal
A-4B.
Sum of A-1C through A-3C must equal
A-4C.
A-Mem1 must equal 1, 11, 26, or 100,
and must not be null.
No
Change
No
Change
No
Change
No
Change
No
Change
No
Change
B
Validity
0110
B-4A
BHEIC113
All Codes
B
Validity
0130
B-4A
BHEIC113
All Codes
Sum of B-1A through B-3A must equal
B-4A.
B-4A must equal A-4A.
bheij196 ne null
bheij196 ne null and bheij196
eq mmddyyyy
(bheic088 + bheic093 +
bheic097) eq bheic101
(bheic089 + bheic094 +
bheic098) eq bheic102
(bheic090 + bheic095 +
bheic099) eq bheic103
bheic100 eq 1 or bheic100 eq
11 or bheic100 eq 26 or
bheic100 eq 100
(bheic107 + bheic109 +
bheic111) eq bheic113
bheic113 eq bheic101
FRY12
20010930
99991231
FRY12
20010930
99991231
FRY12
20010930
99991231
B
Validity
0150
B-4B
BHEIC114
All Codes
B
Validity
0170
B-4B
BHEIC114
All Codes
Sum of B-1B through B-3B must equal
B-4B.
B-4B must equal A-4C.
(bheic108 + bheic110 +
bheic112) eq bheic114
bheic114 eq bheic103
FRY12
20010930
99991231
FRY12
20050331
99991231
B
Validity
0180
B-Mem2
BHEIC717
All Codes
FRY12
20010930
99991231
C
Validity
0190
C-3A
BHEIC150
All Codes
FRY12
20010930
99991231
No
Change
No
Change
C
Validity
0210
C-3A
BHEIC150
All Codes
FRY12
20010930
99991231
C
Validity
0230
C-3B
BHEIC730
All Codes
FRY12
20010930
99991231
C
Validity
0250
C-3B
BHEIC730
All Codes
FRY12
20050331
99991231
C
Validity
0260
C-3C
BHEIC151
All Codes
Sum of C-1aC through C-2eC must
equal C-3C.
FRY12
20050331
99991231
C
Validity
0280
C-3C
BHEIC151
All Codes
C-3C must equal A-4C.
No
Change
No
Change
No
Change
Alg Edit Test
B-Mem2 must equal 1 (yes) or 0 (no), and bheic717 eq 1 or bheic717 eq 0
must not be null.
Sum of C-1aA through C-2eA must equal (bheic117 + bheic121 +
C-3A.
bheic126 + bheic136 +
bheic722 + bheic131 +
bheic726 + bheic145) eq
bheic150
C-3A must equal A-4A.
bheic150 eq bheic101
Sum of C-1aB through C-2eB must equal (bheic718 + bheic719 +
C-3B.
bheic720 + bheic721 +
bheic723 + bheic725 +
bheic727 + bheic729) eq
bheic730
C-3B must equal A-4B.
bheic730 eq bheic102
(bheic118 + bheic122 +
bheic127 + bheic137 +
bheic724 + bheic132 +
bheic728 + bheic146) eq
bheic151
bheic151 eq bheic103
EDIT-1
FR Y-12
March 2019
Series
Effective Effective
Start Date End Date
Edit
Change
Schedule
Edit Type
Edit
Number
TargetItem
MDRM
Number
Sub Flag Edit Test
Code
(BHEIF838)
All Codes Sum of D-1A and D-4A minus D-2A must
equal D-5A.
All Codes Sum of D-1B, D-3B, and D-4B minus
D-2B must equal D-5B.
FRY12
20100331
99991231
D
Validity
0300
D-5A
BHEIC745
FRY12
20100331
99991231
No
Change
No
Change
D
Validity
0310
D-5B
BHEIC746
FRY12
20100331
99991231
D
Validity
0312
D-5C
BHEIJ441
All Codes
FRY12
20100331
99991231
No
Change
No
Change
D
Validity
0315
D-5D
BHEIJ442
All Codes
FRY12
20100331
99991231
D
Validity
0320
D-5E
BHEIC747
All Codes
FRY12
20100331
99991231
No
Change
No
Change
D
Validity
0330
D-5F
BHEIC748
All Codes
FRY12
20190331
99991231
Added
A
Validity
0335
A-1A
BHEIC088
All Codes
FRY12
20190331
99991231
Added
A
Validity
0335
A-1C
BHEIC090
All Codes
FRY12
20190331
99991231
Added
A
Validity
0335
A-1D
BHEIC091
All Codes
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
A
A
Validity
Validity
0340
0345
A-1B
A-2A
BHEIC089
BHEIC093
All Codes
All Codes
FRY12
20190331
99991231
Added
A
Validity
0345
A-2C
BHEIC095
All Codes
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
A
A
Validity
Validity
0350
0355
A-2B
A-3A
BHEIC094
BHEIC097
All Codes
All Codes
FRY12
20190331
99991231
Added
A
Validity
0355
A-3C
BHEIC099
All Codes
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
A
A
Validity
Validity
0360
0365
A-3B
A-4A
BHEIC098
BHEIC101
All Codes
All Codes
FRY12
20190331
99991231
Added
A
Validity
0365
A-4C
BHEIC103
All Codes
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
A
A
Validity
Validity
0370
0385
A-4B
A-Mem3
BHEIC102
BHEIB498
All Codes
1,2
FRY12
20190331
99991231
Added
A
Validity
0390
A-Mem4
BHEIC716
All Codes
FRY12
20190331
99991231
Added
A
Validity
0395
A-Mem5
BHEIJ443
1,2
FRY12
20190331
99991231
Added
B
Validity
0400
B-1A
BHEIC107
All Codes
FRY12
20190331
99991231
Added
B
Validity
0400
B-1B
BHEIC108
All Codes
Alg Edit Test
((bheic731 + bheic741) bheic735) eq bheic745
((bheic732 + bheic739 +
bheic742) - bheic736) eq
bheic746
Sum of D-1C and D-4C minus D-2C
((bheij434 + bheij439) must equal D-5C.
bheij436) eq bheij441
Sum of D-1D, D-3D, and D-4D minus
((bheij435 + bheij438 +
D-2D must equal D-5D.
bheij440) - bheij437) eq
bheij442
Sum of D-1E and D-4E minus D-2E must ((bheic733 + bheic743) equal D-5E.
bheic737) eq bheic747
Sum of D-1F, D-3F, and D-4F minus D-2F ((bheic734 + bheic740 +
must equal D-5F.
bheic744) - bheic738) eq
bheic748
A-1A must not be null and must not be
bheic088 ne null and bheic088
negative.
ge 0
A-1C must not be null and must not be
bheic090 ne null and bheic090
negative.
ge 0
A-1D must not be null and must not be
bheic091 ne null and bheic091
negative.
ge 0
A-1B must not be null.
bheic089 ne null
A-2A must not be null and must not be
bheic093 ne null and bheic093
negative.
ge 0
A-2C must not be null and must not be
bheic095 ne null and bheic095
negative.
ge 0
A-2B must not be null.
bheic094 ne null
A-3A must not be null and must not be
bheic097 ne null and bheic097
negative.
ge 0
A-3C must not be null and must not be
bheic099 ne null and bheic099
negative.
ge 0
A-3B must not be null.
bheic098 ne null
A-4A must not be null and must not be
bheic101 ne null and bheic101
negative.
ge 0
A-4C must not be null and must not be
bheic103 ne null and bheic103
negative.
ge 0
A-4B must not be null.
bheic102 ne null
For holding companies filing the
For holding companies filing the
FR Y-9C, A-Mem3 must not be null.
FR Y-9C, bheib498 ne null
A-Mem4 must not be null and must not
For holding companies filing the
be negative.
FR Y-9C, bheic716 ne null and
bheic716 ge 0
For holding companies filing the
bheij443 ne null and bheij443
FR Y-9C, A-Mem5 must not be null and
ge 0
must not be negative.
B-1A must not be null and must not be
bheic107 ne null and bheic107
negative.
ge 0
B-1B must not be null and must not be
bheic108 ne null and bheic108
negative.
ge 0
EDIT-2
FR Y-12
March 2019
Series
Effective Effective
Start Date End Date
Edit
Change
Schedule
Edit Type
Edit
Number
TargetItem
MDRM
Number
FRY12
20190331
99991231
Added
B
Validity
0405
B-2A
BHEIC109
FRY12
20190331
99991231
Added
B
Validity
0405
B-2B
BHEIC110
FRY12
20190331
99991231
Added
B
Validity
0410
B-3A
BHEIC111
FRY12
20190331
99991231
Added
B
Validity
0410
B-3B
BHEIC112
FRY12
20190331
99991231
Added
B
Validity
0415
B-4A
BHEIC113
FRY12
20190331
99991231
Added
B
Validity
0415
B-4B
BHEIC114
FRY12
20190331
99991231
Added
B
Validity
0420
B-Mem1
BHEIC115
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
B
C
Validity
Validity
0425
0430
B-Mem2
C-1aA
BHEIC717
BHEIC117
FRY12
20190331
99991231
Added
C
Validity
0430
C-1aC
BHEIC118
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0435
0440
C-1aB
C-1bA
BHEIC718
BHEIC121
FRY12
20190331
99991231
Added
C
Validity
0440
C-1bC
BHEIC122
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0445
0450
C-1bB
C-1cA
BHEIC719
BHEIC126
FRY12
20190331
99991231
Added
C
Validity
0450
C-1cC
BHEIC127
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0455
0460
C-1cB
C-2aA
BHEIC720
BHEIC136
FRY12
20190331
99991231
Added
C
Validity
0460
C-2aC
BHEIC137
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0465
0470
C-2aB
C-2bA
BHEIC721
BHEIC722
FRY12
20190331
99991231
Added
C
Validity
0470
C-2bC
BHEIC724
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0475
0480
C-2bB
C-2cA
BHEIC723
BHEIC131
FRY12
20190331
99991231
Added
C
Validity
0480
C-2cC
BHEIC132
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0485
0490
C-2cB
C-2dA
BHEIC725
BHEIC726
Sub Flag Edit Test
Code
(BHEIF838)
All Codes B-2A must not be null and must not be
negative.
All Codes B-2B must not be null and must not be
negative.
All Codes B-3A must not be null and must not be
negative.
All Codes B-3B must not be null and must not be
negative.
All Codes B-4A must not be null and must not be
negative.
All Codes B-4B must not be null and must not be
negative.
All Codes B-Mem1 must not be null and must not
be negative.
All Codes B-Mem2 must not be null.
All Codes C-1aA must not be null and must not be
negative.
All Codes C-1aC must not be null and must not be
negative.
All Codes C-1aB must not be null.
All Codes C-1bA must not be null and must not be
negative.
All Codes C-1bC must not be null and must not be
negative.
All Codes C-1bB must not be null.
All Codes C-1cA must not be null and must not be
negative.
All Codes C-1cC must not be null and must not be
negative.
All Codes C-1cB must not be null.
All Codes C-2aA must not be null and must not be
negative.
All Codes C-2aC must not be null and must not be
negative.
All Codes C-2aB must not be null.
All Codes C-2bA must not be null and must not be
negative.
All Codes C-2bC must not be null and must not be
negative.
All Codes C-2bB must not be null.
All Codes C-2cA must not be null and must not be
negative.
All Codes C-2cC must not be null and must not be
negative.
All Codes C-2cB must not be null.
All Codes C-2dA must not be null and must not be
negative.
Alg Edit Test
bheic109 ne null and bheic109
ge 0
bheic110 ne null and bheic110
ge 0
bheic111 ne null and bheic111
ge 0
bheic112 ne null and bheic112
ge 0
bheic113 ne null and bheic113
ge 0
bheic114 ne null and bheic114
ge 0
bheic115 ne null and bheic115
ge 0
bheic717 ne null
bheic117 ne null and bheic117
ge 0
bheic118 ne null and bheic118
ge 0
bheic718 ne null
bheic121 ne null and bheic121
ge 0
bheic122 ne null and bheic122
ge 0
bheic719 ne null
bheic126 ne null and bheic126
ge 0
bheic127 ne null and bheic127
ge 0
bheic720 ne null
bheic136 ne null and bheic136
ge 0
bheic137 ne null and bheic137
ge 0
bheic721 ne null
bheic722 ne null and bheic722
ge 0
bheic724 ne null and bheic724
ge 0
bheic723 ne null
bheic131 ne null and bheic131
ge 0
bheic132 ne null and bheic132
ge 0
bheic725 ne null
bheic726 ne null and bheic726
ge 0
EDIT-3
FR Y-12
March 2019
Series
Effective Effective
Start Date End Date
Edit
Change
Schedule
Edit Type
Edit
Number
TargetItem
MDRM
Number
FRY12
20190331
99991231
Added
C
Validity
0490
C-2dC
BHEIC728
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0495
0500
C-2dB
C-2eA
BHEIC727
BHEIC145
FRY12
20190331
99991231
Added
C
Validity
0500
C-2eC
BHEIC146
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0505
0510
C-2eB
C-3A
BHEIC729
BHEIC150
FRY12
20190331
99991231
Added
C
Validity
0510
C-3C
BHEIC151
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0515
0520
C-3B
C-Mem1A
BHEIC730
BHEIC155
FRY12
20190331
99991231
Added
C
Validity
0520
C-Mem1C
BHEIC156
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
C
Validity
Validity
0525
0530
C-Mem1B
C-Mem2A
BHEIC749
BHEIC157
FRY12
20190331
99991231
Added
C
Validity
0530
C-Mem2C
BHEIC158
FRY12
FRY12
20190331
20190331
99991231
99991231
Added
Added
C
D
Validity
Validity
0535
0540
C-Mem2B
D-1A
BHEIC750
BHEIC731
FRY12
20190331
99991231
Added
D
Validity
0540
D-1B
BHEIC732
FRY12
20190331
99991231
Added
D
Validity
0540
D-1C
BHEIJ434
FRY12
20190331
99991231
Added
D
Validity
0540
D-1D
BHEIJ435
FRY12
20190331
99991231
Added
D
Validity
0540
D-1E
BHEIC733
FRY12
20190331
99991231
Added
D
Validity
0540
D-1F
BHEIC734
FRY12
20190331
99991231
Added
D
Validity
0545
D-2A
BHEIC735
FRY12
20190331
99991231
Added
D
Validity
0545
D-2B
BHEIC736
FRY12
20190331
99991231
Added
D
Validity
0545
D-2C
BHEIJ436
FRY12
20190331
99991231
Added
D
Validity
0545
D-2D
BHEIJ437
FRY12
20190331
99991231
Added
D
Validity
0545
D-2E
BHEIC737
FRY12
20190331
99991231
Added
D
Validity
0545
D-2F
BHEIC738
FRY12
20190331
99991231
Added
D
Validity
0550
D-3B
BHEIC739
Sub Flag Edit Test
Code
(BHEIF838)
All Codes C-2dC must not be null and must not be
negative.
All Codes C-2dB must not be null.
All Codes C-2eA must not be null and must not be
negative.
All Codes C-2eC must not be null and must not be
negative.
All Codes C-2eB must not be null.
All Codes C-3A must not be null and must not be
negative.
All Codes C-3C must not be null and must not be
negative.
All Codes C-3B must not be null.
All Codes C-Mem1A must not be null and must not
be negative.
All Codes C-Mem1C must not be null and must not
be negative.
All Codes C-Mem1B must not be null.
All Codes C-Mem2A must not be null and must not
be negative.
All Codes C-Mem2C must not be null and must not
be negative.
All Codes C-Mem2B must not be null.
All Codes D-1A must not be null and must not be
negative.
All Codes D-1B must not be null and must not be
negative.
All Codes D-1C must not be null and must not be
negative.
All Codes D-1D must not be null and must not be
negative.
All Codes D-1E must not be null and must not be
negative.
All Codes D-1F must not be null and must not be
negative.
All Codes D-2A must not be null and must not be
negative.
All Codes D-2B must not be null and must not be
negative.
All Codes D-2C must not be null and must not be
negative.
All Codes D-2D must not be null and must not be
negative.
All Codes D-2E must not be null and must not be
negative.
All Codes D-2F must not be null and must not be
negative.
All Codes D-3B must not be null.
Alg Edit Test
bheic728 ne null and bheic728
ge 0
bheic727 ne null
bheic145 ne null and bheic145
ge 0
bheic146 ne null and bheic146
ge 0
bheic729 ne null
bheic150 ne null and bheic150
ge 0
bheic151 ne null and bheic151
ge 0
bheic730 ne null
bheic155 ne null and bheic155
ge 0
bheic156 ne null and bheic156
ge 0
bheic749 ne null
bheic157 ne null and bheic157
ge 0
bheic158 ne null and bheic158
ge 0
bheic750 ne null
bheic731 ne null and bheic731
ge 0
bheic732 ne null and bheic732
ge 0
bheij434 ne null and bheij434
ge 0
bheiJ435 ne null and bheij435
ge 0
bheic733 ne null and bheic733
ge 0
bheic734 ne null and bheic734
ge 0
bheic735 ne null and bheic735
ge 0
bheic736 ne null and bheic736
ge 0
bheij436 ne null and bheij436
ge 0
bheij437 ne null and bheij437
ge 0
bheic737 ne null and bheic737
ge 0
bheic738 ne null and bheic738
ge 0
bheic739 ne null
EDIT-4
FR Y-12
March 2019
Series
Effective Effective
Start Date End Date
Edit
Change
Schedule
Edit Type
Edit
Number
TargetItem
MDRM
Number
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
FRY12
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
20190331
Added
Added
Added
Added
Added
Added
Added
Added
Added
Added
Added
Added
Added
Added
D
D
D
D
D
D
D
D
D
D
D
D
D
D
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
Validity
0550
0550
0555
0555
0555
0555
0555
0555
0560
0560
0560
0560
0560
0560
D-3D
D-3F
D-4A
D-4B
D-4C
D-4D
D-4E
D-4F
D-5A
D-5B
D-5C
D-5D
D-5E
D-5F
BHEIJ438
BHEIC740
BHEIC741
BHEIC742
BHEIJ439
BHEIJ440
BHEIC743
BHEIC744
BHEIC745
BHEIC746
BHEIJ441
BHEIJ442
BHEIC747
BHEIC748
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
99991231
Sub Flag
Code
(BHEIF838)
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
All Codes
Edit Test
Alg Edit Test
D-3D must not be null.
D-3F must not be null.
D-4A must not be null.
D-4B must not be null.
D-4C must not be null.
D-4D must not be null.
D-4E must not be null.
D-4F must not be null.
D-5A must not be null.
D-5B must not be null.
D-5C must not be null.
D-5D must not be null.
D-5E must not be null.
D-5F must not be null.
bheij438 ne null
bheic740 ne null
bheic741 ne null
bheic742 ne null
bheij439 ne null
bheij440 ne null
bheic743 ne null
bheic744 ne null
bheic745 ne null
bheic746 ne null
bheij441 ne null
bheij442 ne null
bheic747 ne null
bheic748 ne null
EDIT-5
FR Y-12
March 2019
| File Type | application/pdf |
| File Modified | 2020-12-28 |
| File Created | 2019-03-20 |