{ "tool_id": "art-435-bhc-schedule-hc-balance-sheet", "note": "Vector 1 (RSSD-1073757) is a synthetic top-tier BHC (Y-9C panel, >= $3B) balanced Schedule HC instance, values structurally consistent with a public FR Y-9 NIC filer's scale, exercising the balance identity in the passing case. Vector 2 (RSSD-0009999) is a synthetic small/imbalanced instance exercising the failing-identity path. Y-9C has no public taxonomy (§0.2), so unlike the Call Report fixtures (art-432) these are synthetic, not CDR-sourced. golden_hash computed at fixture generation time via the shared _hash.mjs executionHash().", "vectors": [ { "name": "synthetic-bhc-balanced", "policy_parameters": { "entity_id": "RSSD-1073757", "reporting_period": "2026-03-31", "rounding_tolerance_usd": 1, "cash_and_due_from_usd": 226409000, "securities_htm_usd": 0, "securities_afs_usd": 864213000, "loans_and_leases_net_usd": 1191560000, "bank_premises_usd": 21670000, "other_assets_usd": 368340000, "total_deposits_usd": 2128004000, "borrowings_usd": 250000000, "other_liabilities_usd": 52478000, "common_stock_usd": 3020000, "surplus_usd": 177631000, "retained_earnings_usd": 61059000, "aoci_usd": 0 }, "output_payload": { "entity_id": "RSSD-1073757", "reporting_period": "2026-03-31", "report_form": "FR Y-9C", "schedule": "HC", "assets": [ { "key": "cash_and_due_from_usd", "mdrm": "BHCK0071", "label": "Cash and balances due from depository institutions", "value_usd": 226409000 }, { "key": "securities_htm_usd", "mdrm": "BHCK1754", "label": "Held-to-maturity securities", "value_usd": 0 }, { "key": "securities_afs_usd", "mdrm": "BHCK1773", "label": "Available-for-sale securities", "value_usd": 864213000 }, { "key": "loans_and_leases_net_usd", "mdrm": "BHCK2122", "label": "Total loans and leases, net of unearned income and allowance", "value_usd": 1191560000 }, { "key": "bank_premises_usd", "mdrm": "BHCK2145", "label": "Bank premises and fixed assets", "value_usd": 21670000 }, { "key": "other_assets_usd", "mdrm": "BHCK2160", "label": "Other assets", "value_usd": 368340000 } ], "total_assets_usd": 2672192000, "total_assets_mdrm": "BHCK2170", "liabilities": [ { "key": "total_deposits_usd", "mdrm": "BHCK2200", "label": "Total deposits", "value_usd": 2128004000 }, { "key": "borrowings_usd", "mdrm": "BHCK2800", "label": "Total borrowings", "value_usd": 250000000 }, { "key": "other_liabilities_usd", "mdrm": "BHCK2930", "label": "Other liabilities", "value_usd": 52478000 } ], "total_liabilities_usd": 2430482000, "total_liabilities_mdrm": "BHCK2948", "equity": [ { "key": "common_stock_usd", "mdrm": "BHCK3230", "label": "Common stock", "value_usd": 3020000 }, { "key": "surplus_usd", "mdrm": "BHCK3839", "label": "Surplus", "value_usd": 177631000 }, { "key": "retained_earnings_usd", "mdrm": "BHCK3632", "label": "Retained earnings", "value_usd": 61059000 }, { "key": "aoci_usd", "mdrm": "BHCK3216", "label": "Accumulated other comprehensive income", "value_usd": 0 } ], "total_equity_capital_usd": 241710000, "total_equity_capital_mdrm": "BHCK3210", "total_liabilities_and_equity_usd": 2672192000, "identity_delta_usd": 0, "identity_balanced": true, "rounding_tolerance_usd": 1, "boundary_note": "Line-item values are caller-declared from the holding company's own consolidated books; this kernel performs only the arithmetic aggregation into Schedule HC totals and the Total assets == Total liabilities + Total equity capital identity check. It does not derive, estimate, or audit any individual line item.", "taxonomy_note": "No public XBRL edit taxonomy exists for FR Y-9C (§0.2); this mapping is hand-encoded from FR Y-9C instruction text, not sourced from a machine-readable taxonomy. Panel: top-tier bank holding companies, total consolidated assets >= $3B." }, "golden_hash": "dadb4d7823e2149aa03a76f43e630650f7deda699ffda7ca099ec964a9a36f49" }, { "name": "synthetic-small-bank-imbalanced", "policy_parameters": { "entity_id": "RSSD-0009999", "reporting_period": "2026-06-30", "rounding_tolerance_usd": 1, "cash_and_due_from_usd": 5000000, "securities_htm_usd": 2000000, "securities_afs_usd": 3000000, "loans_and_leases_net_usd": 40000000, "bank_premises_usd": 500000, "other_assets_usd": 500000, "total_deposits_usd": 42000000, "borrowings_usd": 3000000, "other_liabilities_usd": 500000, "common_stock_usd": 1000000, "surplus_usd": 2000000, "retained_earnings_usd": 1000000, "aoci_usd": -3000000 }, "output_payload": { "entity_id": "RSSD-0009999", "reporting_period": "2026-06-30", "report_form": "FR Y-9C", "schedule": "HC", "assets": [ { "key": "cash_and_due_from_usd", "mdrm": "BHCK0071", "label": "Cash and balances due from depository institutions", "value_usd": 5000000 }, { "key": "securities_htm_usd", "mdrm": "BHCK1754", "label": "Held-to-maturity securities", "value_usd": 2000000 }, { "key": "securities_afs_usd", "mdrm": "BHCK1773", "label": "Available-for-sale securities", "value_usd": 3000000 }, { "key": "loans_and_leases_net_usd", "mdrm": "BHCK2122", "label": "Total loans and leases, net of unearned income and allowance", "value_usd": 40000000 }, { "key": "bank_premises_usd", "mdrm": "BHCK2145", "label": "Bank premises and fixed assets", "value_usd": 500000 }, { "key": "other_assets_usd", "mdrm": "BHCK2160", "label": "Other assets", "value_usd": 500000 } ], "total_assets_usd": 51000000, "total_assets_mdrm": "BHCK2170", "liabilities": [ { "key": "total_deposits_usd", "mdrm": "BHCK2200", "label": "Total deposits", "value_usd": 42000000 }, { "key": "borrowings_usd", "mdrm": "BHCK2800", "label": "Total borrowings", "value_usd": 3000000 }, { "key": "other_liabilities_usd", "mdrm": "BHCK2930", "label": "Other liabilities", "value_usd": 500000 } ], "total_liabilities_usd": 45500000, "total_liabilities_mdrm": "BHCK2948", "equity": [ { "key": "common_stock_usd", "mdrm": "BHCK3230", "label": "Common stock", "value_usd": 1000000 }, { "key": "surplus_usd", "mdrm": "BHCK3839", "label": "Surplus", "value_usd": 2000000 }, { "key": "retained_earnings_usd", "mdrm": "BHCK3632", "label": "Retained earnings", "value_usd": 1000000 }, { "key": "aoci_usd", "mdrm": "BHCK3216", "label": "Accumulated other comprehensive income", "value_usd": -3000000 } ], "total_equity_capital_usd": 1000000, "total_equity_capital_mdrm": "BHCK3210", "total_liabilities_and_equity_usd": 46500000, "identity_delta_usd": 4500000, "identity_balanced": false, "rounding_tolerance_usd": 1, "boundary_note": "Line-item values are caller-declared from the holding company's own consolidated books; this kernel performs only the arithmetic aggregation into Schedule HC totals and the Total assets == Total liabilities + Total equity capital identity check. It does not derive, estimate, or audit any individual line item.", "taxonomy_note": "No public XBRL edit taxonomy exists for FR Y-9C (§0.2); this mapping is hand-encoded from FR Y-9C instruction text, not sourced from a machine-readable taxonomy. Panel: top-tier bank holding companies, total consolidated assets >= $3B." }, "golden_hash": "382e8ae0c272b733b0c68a73bcb870c34471588bd1bc498a724b30b935107640" } ] }