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Data Dictionary

Item Number C721

PARENT HOLDING COMPANY AND OTHER NONBANK SUBSIDIARIES: SBICS-NET UNREALIZED HOLDING GAINS NOT RECOGNIZED AS INCOME

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHEIC721	2005-03-31	2020-09-30	No	FR Y-12

Data Description:

Report the net unrealized holding gains not recognized as income 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 BHC for accounting purposes and that are not owned or controlled by the BHC through a depository institution. Also include any nonfinancial equity investment made directly or indirectly by the BHC or a nondepository subsidiary in a SBIC that is not consolidated for accounting purposes. NOTE: Reported on Schedule C for the FR Y-12 (BHEI) report.

Last update: Apr 16, 2026