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FR_Y-9C20150630_i.pdf
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Organization of the Instruction Book
The instruction book is divided into three sections:(1) The General Instructions describing overall reportingrequirements.
(2) The Line Item Instructions for each schedule ofthe report for the consolidated holding company.
(3) The Glossary presenting, in alphabetical order, defi-nitions and discussions of accounting treatmentsunder generally accepted accounting principles(GAAP) and other topics that require more extensivetreatment than is practical to include in the line iteminstructions or that are relevant to several line itemsor to the overall preparation of these reports.In determining the required treatment of particular transactionsor portfolio items or in determining the definitionsand scope of the various items, the General Instructions,the line item instructions, and the Glossary (all ofwhich are extensively cross-referenced) must be usedjointly.
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