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Data Dictionary

Item Number LF45

DEPOSITORY INSTITUTIONS: SBICS - ALL OTHER UNREALIZED HOLDING GAINS (LOSSES) ON EQUITY SECURITIES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHEILF45	2020-12-31	9999-12-31	No	FR Y-12

Data Description:

As of 12/31/2020, for purposes of the FR Y-12, report all other unrealized holding gains (losses) on equity securities of the nonfinancial equity investments held by all small business investments companies (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.

Last update: Apr 16, 2026