Schedule HI-A: Changes in Holding Company Equity Capital Guide¶
Form: FR Y-9C (Consolidated Financial Statements for Holding Companies) Schedule: HI-A - Changes in Holding Company Equity Capital Frequency: Quarterly (year-to-date rollforward) Purpose: Reconcile beginning-of-year holding company equity capital to end-of-period equity capital, line by line
Overview¶
Schedule HI-A is the statement of changes in equity for the consolidated holding company. It is a year-to-date rollforward: it begins with prior-year-end equity, applies the year's net income, capital issuances and retirements, treasury-stock transactions, dividends, other comprehensive income, and miscellaneous adjustments, and arrives at end-of-period total equity capital. The ending balance is a hard control: it must equal Schedule HC item 27.a.
Who Files¶
All FR Y-9C reporters complete HI-A.
Schedule Structure¶
CHANGES IN HOLDING COMPANY EQUITY CAPITAL (year-to-date)
├── 1. Prior calendar year-end equity capital (as most recently reported)
├── 2. Cumulative effect of accounting-principle changes / error corrections
├── 3. Balance end of previous year as restated (= 1 + 2)
├── 4. Net income (loss) attributable to holding company (= HI item 14)
├── 5. Perpetual preferred stock: 5.a sale (gross), 5.b conversion/retirement
├── 6. Common stock: 6.a sale (gross), 6.b conversion/retirement
├── 7. Sale of treasury stock
├── 8. LESS: Purchase of treasury stock
├── 9. Changes incident to business combinations, net
├── 10. LESS: Cash dividends declared on preferred stock
├── 11. LESS: Cash dividends declared on common stock
├── 12. Other comprehensive income
├── 13. Change in ESOP-debt offsetting debit
├── 14. Other adjustments to equity capital
└── 15. TOTAL end-of-period equity capital (= HC item 27.a)
Detailed Line Items¶
| Line | MDRM | Description |
|---|---|---|
| 1 | BHCK3217 | Total equity capital most recently reported for end of previous calendar year |
| 2 | BHCKB507 | Cumulative effect of changes in accounting principles and corrections of material errors |
| 3 | BHCKB508 | Balance end of previous calendar year as restated (= 1 + 2) |
| 4 | BHCT4340 | Net income (loss) attributable to holding company |
| 5.a | BHCK3577 | Sale of perpetual preferred stock, gross |
| 5.b | BHCK3578 | Conversion or retirement of perpetual preferred stock |
| 6.a | BHCK3579 | Sale of common stock, gross |
| 6.b | BHCK3580 | Conversion or retirement of common stock |
| 7 | BHCK4782 | Sale of treasury stock |
| 8 | BHCK4783 | LESS: Purchase of treasury stock |
| 9 | BHCK4356 | Changes incident to business combinations, net |
| 10 | BHCK4598 | LESS: Cash dividends declared on preferred stock |
| 11 | BHCK4460 | LESS: Cash dividends declared on common stock |
| 12 | BHCKB511 | Other comprehensive income |
| 13 | BHCK4591 | Change in the offsetting debit to the liability for ESOP debt guaranteed by the holding company |
| 14 | BHCK3581 | Other adjustments to equity capital (not included above) |
| 15 | BHCT3210 | Total holding company equity capital end of current period |
Other comprehensive income (item 12) includes, among other things, changes in net unrealized holding gains/losses on available-for-sale debt securities, accumulated gains/losses on cash-flow hedges, foreign-currency translation adjustments, and pension/postretirement-plan adjustments other than net periodic benefit cost.
Reconciliation / Ties¶
The schedule is a closed arithmetic rollforward:
Item 15 (BHCT3210)
= item 3 + item 4 + item 5 + item 6 + item 7 + item 9 + item 12 + item 13 + item 14
− item 8 − item 10 − item 11
CONTROL TIES:
Item 4 (BHCT4340) = Schedule HI item 14 (net income attributable to HC)
Item 15 (BHCT3210) = Schedule HC item 27.a (total holding company equity capital)
These two ties (HI net income into item 4; ending equity into HC item 27.a) make HI-A the bridge between the income statement (HI) and the equity section of the balance sheet (HC items 26-28 / 27.a). Other comprehensive income (item 12) connects to HC item 26.b (accumulated other comprehensive income).
Pitfalls¶
- "LESS" items are subtractions. Items 8 (treasury-stock purchases), 10 (preferred dividends), and 11 (common dividends) are subtracted in the item-15 formula even though they are reported as positive amounts. Adding them instead of subtracting overstates ending equity.
- Item 5 and item 6 are two-line groups. The item-15 formula references "item 5" and "item 6" as the net of their .a (sale) and .b (conversion/retirement) sub-lines.
- Year-to-date, not quarterly. HI-A accumulates from the start of the calendar year; first-quarter and fourth-quarter figures are not comparable as standalone quarterly flows.
- Total cells use
BHCT. Items 4 and 15 useBHCT…total codes (Federal Reserve-edited control cells); the transaction lines useBHCK….
Verification & Provenance¶
- MDRM: all 17 line codes joined to the Federal Reserve MDRM codeset; 17 of 17 verified present, with start/end dates recorded.
- Warehouse evidence: every HI-A code is observed in the Federal Reserve bulk BHCF data (1986-2025); the equity-rollforward codes (
3217,4340,3210, etc.) span the full history. - Call analogue: because HI-A is an income/equity-statement schedule, most lines have a same-item
RIAD…analogue on the Call Report (e.g., item 1 -> RIAD3217), recorded incall_mdrmwhere a name-matched code exists. - Provenance file:
_rebuild/schedules/PROVENANCE_HI_A.csv. - Sources: Federal Reserve MDRM; FR Y-9C form and instructions (March 2026); Federal Reserve bulk BHCF data (1986-2025).
MDRM Quick Reference¶
| Item | MDRM | Description |
|---|---|---|
| 1 | BHCK3217 | Prior year-end equity capital |
| 2 | BHCKB507 | Accounting-change / error-correction effect |
| 3 | BHCKB508 | Restated beginning balance (= 1 + 2) |
| 4 | BHCT4340 | Net income (= HI item 14) |
| 5.a / 5.b | BHCK3577 / BHCK3578 | Perpetual preferred: sale / conversion-retirement |
| 6.a / 6.b | BHCK3579 / BHCK3580 | Common stock: sale / conversion-retirement |
| 7 / 8 | BHCK4782 / BHCK4783 | Treasury stock: sale / LESS purchase |
| 9 | BHCK4356 | Business-combination changes, net |
| 10 / 11 | BHCK4598 / BHCK4460 | LESS dividends: preferred / common |
| 12 | BHCKB511 | Other comprehensive income |
| 13 | BHCK4591 | ESOP-debt offsetting-debit change |
| 14 | BHCK3581 | Other equity adjustments |
| 15 | BHCT3210 | TOTAL end-of-period equity (= HC item 27.a) |
Last Updated: 2026-06-11 Reference: FR Y-9C form and instructions (March 2026); Federal Reserve MDRM; Federal Reserve bulk BHCF data (1986-2025)