INDUSTRY FIELD GUIDE
Bank holding company reporting scope data for AI
Two reports can cover the same period and different sets of entities.
NAICS 551111 · Offices of Bank Holding Companies
Two reports can cover the same period and different sets of entities. Federal Reserve FR Y-9C materials describe consolidated reporting context for holding companies. An office can use a fictional entity perimeter to test whether a model keeps coverage and period attached to each figure. Federal Reserve FR Y-9C reporting reference
Invent a group, two subsidiaries and a scope change after the first period. Give the assistant a stand-alone amount and a separate consolidated amount. Ask which comparison is supported and what entity list or adjustment is missing. Keep all amounts artificial and no filing task in scope.
Exclude confidential reporting, customer and supervisory material, real financial positions, internal controls and private corporate structure. Have an authorized reviewer check the fictional answer.
Describe a reporting perimeter benchmark
Original Fiund exercise
Compare two invented reporting perimeters
A fictional group uses demonstration units rather than dollars. The exercise tests whether an assistant preserves the entity list attached to a reported total. It asks for evidence matching, with no accounting or filing determination.
| Record | Source | What it records |
|---|---|---|
| PERIMETER-Q1 | Original scope sheet | Period Q1 includes demonstration entities Cedar and Birch. The sheet excludes Maple. |
| TOTAL-Q1 | Invented reporting extract | Q1 total is 100 units and explicitly references PERIMETER-Q1. |
| PERIMETER-Q2 | Revised scope sheet | Period Q2 includes Cedar, Birch and Maple. The sheet supplies no constant-perimeter adjustment. |
| TOTAL-Q2 | Invented reporting extract | Q2 total is 150 units and references PERIMETER-Q2. A separate Cedar-only row records 80 units. |
Question for the model
Do these records establish 50% growth for the same group of entities? Identify the supported totals, their coverage and the missing information.
Show the reference answer and checks
The reported totals rise from 100 to 150 demonstration units, but their stated coverage differs. Q1 covers Cedar and Birch; Q2 also includes Maple. The package does not establish 50% growth on a constant perimeter. A comparable Q2 total for Cedar and Birch, or a documented adjustment on the same basis, is missing. Cedar's separate 80-unit row cannot replace the group total. Cite both perimeter sheets alongside their linked extracts.
- Calling the difference a constant-perimeter growth rate without resolving Maple's inclusion.
- Comparing the Cedar-only row with the earlier group total.
- Dropping the reporting period when joining the scope sheet to the extract.
Fields to preserve
- Reporting period
- Connect each figure to the period actually covered.
- Perimeter identifier
- Preserve the specific list of included demonstration entities.
- Measure and unit
- Keep the artificial unit and group-versus-entity meaning with the amount.
- Adjustment reference
- Record whether a comparable-basis adjustment exists, rather than inventing one.
Test another case
Add a third period whose perimeter returns to Cedar and Birch but whose measure definition changes. Check whether the assistant notices the measure change even though the entity list matches.
These are independently invented administrative records. They contain no real positions, customer information or supervisory material and supply no regulatory reporting or investment advice. Real reporting collections require an authorized source and specialist review.
Discuss a contribution
Describe the sources you control, the task they could support and what has already been checked. Use the existing-data assessment for an archive or the collection brief for a new recording project. The contributor agreement defines Fiund’s licensing authority and compensation. A guide or fictional exercise does not establish an accepted collection or a sale.