# Guidelines For Filing The Annual Report On Operating Subsidiaries

##### 

Public reporting burden for the collection of information for this
report is estimated to average three hours, including the time to gather
and maintain data in the required form, to review instructions, and to
complete the information collection. Send comments regarding this burden
estimate or any other aspect of this collection of information,
including suggestions for reducing this burden to Licensing Activities
Division, Comptroller of the Currency, 250 E Street, SW, Washington, DC
20219 and to the Office of Management and Budget, Paperwork Reduction
Project, Washington, DC 20503.

An organization or a person is not required to respond to a collection
of information unless it displays a currently valid OMB control number.
OMB No. 1557-0014.

## GENERAL INFORMATION AND INSTRUCTIONS

### Preparation and Use

This report is used to identify certain national bank operating
subsidiaries (OS) that are subject to OCC supervisory authority. This
report identifies a bank's operating subsidiaries that do business
directly with consumers in the United States and are not functionally
regulated as defined in section 5(c)(5) of the Bank Holding Company Act
of 1956, as amended (12 USC 1844(c)(5)). Specifically, an OS does
business directly with consumers if it provides products or services to
individuals to be used primarily for personal, family, or household
purposes.

National banks that have OS covered by the annual reporting requirements
can find additional information at 69 FR 64478 (November 5, 2004) and 12
CFR 5.34(e)(6).

All items must be answered with complete and accurate information that
is subject to verification. If the answer is none or not applicable, so
state. The OCC encourages national banks to use
[BankNet](http://www.banknet.gov/login/include/default.asp) to submit
this report using the BankNet secure mailbox. BankNet access is a free
service for national banks and may be obtained by going to the BankNet
site, [www.banknet.gov](http://www.banknet.gov/), and selecting the item
with the instructions, "If you are an OCC chartered bank and wish TO
APPLY." The OCC provides a sample report document on BankNet and its
public Web site (refer to the *Comptroller's Licensing Manual*,
Investment in Subsidiaries and Equities booklet, Application Documents
page, <http://www.occ.gov/corpapps/forms.htm#Investment>).

### Report Submission

The report may be attached as a Word, Excel, RTF, or text document.
Whichever format is used, the data should be in numerical order as on
the line item requirements numbered (1) through (14) below, with each
data element clearly labeled. NOTE: All e-mailed reports must be sent
through the BankNet-secure site.

#### BankNet Members:

> Attach the completed report to the e-mail created in BankNet's secure
> mailbox, opsubreporting@occ.treas.gov. This report may be written
> directly into the body of an e-mail message as long as each field is
> the proper length and listed sequentially down the page as displayed
> below.

#### Non-BankNet Members:

> Mail or fax a hardcopy report, including the information that
> identifies the bank official submitting the report, to:
>
> Licensing Activities, Attn: Op Sub Reporting, mail stop 7-13
>
> Comptroller of the Currency
>
> 250 E Street, SW
>
> Washington, DC 20219
>
> Fax: 202-874-5293

+---------------------------------------------+------------------------+
| **Line Item Requirements**                  | **Maximum Character    |
|                                             | Length**               |
+---------------------------------------------+------------------------+
| 1.  Parent national bank name (legal name)  | 72                     |
+---------------------------------------------+------------------------+
| 2.  Charter number                          | 6                      |
+---------------------------------------------+------------------------+
| *A blank line between line numbers 2 and    | *(Line intentionally   |
| 3.*                                         | left blank)*           |
+---------------------------------------------+------------------------+
| 3.  Name of the OS                          | 72                     |
+---------------------------------------------+------------------------+
| 4.  Any doing business as (DBA),            | 40                     |
|     abbreviated, or trade name(s) of the    |                        |
|     OS, separating each name with a comma   |                        |
|     if there are multiple names             |                        |
+---------------------------------------------+------------------------+
| 5.  Street address or PO box of the OS      | 60                     |
+---------------------------------------------+------------------------+
| 6.  City of the OS                          | 28                     |
+---------------------------------------------+------------------------+
| 7.  State of the OS                         | 2                      |
+---------------------------------------------+------------------------+
| 8.  ZIP code of the OS                      | 10, include dash       |
+---------------------------------------------+------------------------+
| 9.  E-mail address of the contact person,   | 40                     |
|     if available                            |                        |
+---------------------------------------------+------------------------+
| 10. Telephone number of the OS              | 12, including dashes   |
+---------------------------------------------+------------------------+
| 11. Principal place of business (PPB) of    | 60                     |
|     the OS, if different from the           |                        |
|     information reported on lines 5 - 8 and | 28                     |
|     using the same layout as in line        |                        |
|     numbers 5 - 8 above.                    | 2                      |
|                                             |                        |
| > (11)a Street address of the PPB           | 10, including dash     |
| >                                           |                        |
| > (11)b City of the PPB                     | 12, including dashes   |
| >                                           |                        |
| > (11)c State of the PPB                    |                        |
| >                                           |                        |
| > (11)d ZIP code of the PPB                 |                        |
| >                                           |                        |
| > (11)e Telephone number of the PPB         |                        |
+---------------------------------------------+------------------------+
| 12. The types of activities in which the OS | 4-6 per code           |
|     does business directly with consumers,  |                        |
|     using the appropriate code from         |                        |
|     Appendix B of the North American        |                        |
|     Industry Classification System (NAICS)  |                        |
|     Activity Codes for Commonly Reported    |                        |
|     Activities to the Instructions for      |                        |
|     Preparation of Report of Changes in     |                        |
|     Organizational Structure, Form FR Y-10. |                        |
|     (If an OS is engaged in an activity not |                        |
|     listed in Appendix B to the             |                        |
|     instructions for Form FR Y-10, a        |                        |
|     national bank shall report the code     |                        |
|     "0000" and provide a brief description  |                        |
|     of the activity on line 13.) Separate   |                        |
|     each activity code by a comma, if there |                        |
|     are multiple reportable lines of        |                        |
|     business. The NAICS activity codes for  |                        |
|     commonly reported banking activities    |                        |
|     are located at                          |                        |
|     [http://www.federalreserve.             |                        |
| gov/](http://www.federalreserve.gov/boarddo |                        |
| cs/reportforms/forms/FR_Y-1020040528_i.pdf) |                        |
|                                             |                        |
| > [boa                                      |                        |
| rddocs/reportforms/forms/FR_Y-1020040528_i. |                        |
| pdf](http://www.federalreserve.gov/boarddoc |                        |
| s/reportforms/forms/FR_Y-1020040528_i.pdf). |                        |
| > A copy of the current codes is attached.  |                        |
+---------------------------------------------+------------------------+
| 13. Brief description of activity. Use only | Unlimited              |
|     if code 0000 is reported on line 12.    |                        |
+---------------------------------------------+------------------------+
| *A blank line between each operating        | *(Line intentionally   |
| subsidiary listing of items 1 through 13,   | left blank)*           |
| when applicable.*                           |                        |
+---------------------------------------------+------------------------+
| *A blank line between items 13 and 14.*     | *(Line intentionally   |
|                                             | left blank)*           |
+---------------------------------------------+------------------------+
| 14. Name, title, mailing address, telephone |                        |
|     number, and e-mail address, if          |                        |
|     available, of the bank official         |                        |
|     submitting the report.                  |                        |
+---------------------------------------------+------------------------+

### Example of Required Layout for a Bank with Two Operating Subsidiaries

Bank Name (legal name) ABC National Bank and Trust Company

Charter Number 000000

Operating Subsidiary Name ABC National Bank and Trust Mortgage Loans

DBA, Abbreviated, or Trade name(s) Anytime Mortgage Loans

Street Address or PO Box PO Box 61582

City Name Anytime

State NE

ZIP code+4 99999-0000

E-mail Address AnytimeLoan@ABCNBT.com

Telephone Number 999-999-9999

PPB Street Address 12 Main Street

PPB City Name Anytime

PPB State NE

PPB ZIP code+4 99999-9999

PPB Telephone number 999-999-9999

NAICS codes 52231

Activity Description (Use only if the NAICS code is 0000)

Operating Subsidiary Name ABC National Bank and Finance

DBA, Abbreviated, or Trade name(s) Anytime Finance

Street Address or PO Box 1 Main Street

City Name Anywhere

State MA

ZIP code+4 99999-0000

E-mail Address of Contact Person AnytimeFinance@ABCNBT.com

Telephone Number 999-999-9999

PPB Street Address NA

PPB City Name NA

PPB State NA

PPB ZIP code+4 NA

PPB Telephone Number NA

NAICS codes 52231

Activity Description (Use only if the NAICS code is 0000)

John Doe

Assistant Vice President

1 Main Street

MA

99999-0000

johndoe@ABCNBT.com

555-555-999

ATTACHMENT

*(Extracted from Appendix B of the Board of Governors of the Federal
Reserve System Instructions for Preparation of Report of Changes in
Organizational Structure, Reporting Form FR Y-10, Effective May 31,
2004)*

## NAICS Activity Codes for Commonly Reported Activities

***Note:** If an appropriate code that best describes the activity being
reported is not listed here, select a five or six-digit North American
Industry Classification System (NAICS) code that accurately describes
the activity from the Census Bureau's web site at
http://www.census.gov/epcd/www/naics.html.*

### Credit Intermediation and Related Activities

#### 52211 Commercial Banking

Entities primarily engaged in accepting demand and other deposits, and
making commercial, industrial and consumer loans.

-   Branches of foreign banks

-   Commercial banking

-   Commercial banks

-   Depository trust companies

-   National commercial banks

-   State commercial banks

#### 52212 Savings Institutions

Entities primarily engaged in accepting time deposits, making mortgage
and real estate loans, and investing in high-grade securities.

-   Federal savings and loan associations (S&L)

-   Federal savings banks

-   Mutual savings banks

-   Savings and loan associations (S&L)

-   Savings banks

-   Savings institutions

-   State savings and loan associations

-   State savings banks

#### 52219 Other Depository Institutions

Entities primarily engaged in accepting deposits and lending funds
(except commercial banking, savings institutions, and credit unions).

-   Industrial banks

-   Morris Plans

-   Private banks

#### 52221 Credit Card Issuing

Entities primarily engaged in providing credit by issuing credit cards.
Credit card issuance provides the funds required to purchase goods and
services in return for payment of the full balance or payments on an
installment basis.

-   Charge card issuing

-   Credit card banks

-   Credit card issuing

#### 52222 Sales Financing

Entities primarily engaged in sales financing in combination with
leasing. Sales financing establishments are primarily engaged in lending
money for the purpose of providing collateralized goods through a
contractual installment sales agreement, either directly from or through
arrangements with dealers.

-   Automobile finance leasing companies

-   Automobile financing

-   Equipment finance leasing

-   Installment sales financing

-   Leasing in combination with sales financing

-   Machinery finance leasing

-   Sales financing

-   Truck finance leasing

#### 522291 Consumer Lending

Entities primarily engaged in making unsecured cash loans to consumers.

-   Consumer finance companies

-   Consumer lending

-   Finance companies

-   Loan companies (i.e., consumer, personal, small, student)

-   Personal credit institutions

-   Personal finance companies

-   Small loan companies

-   Student loan companies

#### 522292 Real Estate Credit

Entities primarily engaged in lending funds with real estate as
collateral.

-   Construction lending

-   Farm mortgage lending

-   Federal land banks

-   Home equity credit lending

-   Loan correspondents

-   Mortgage banking (i.e., nondepository mortgage lending)

-   Mortgage companies

-   Real estate credit lending

-   Reverse mortgage lending

#### 522293 International Trade Financing

Entities primarily engaged in providing one or more of the following:
working capital funds to U.S. exporters, lending funds to foreign buyers
of U.S. goods, and/or lending fund to domestic buyers of imported goods.

-   Agencies of foreign banks

-   Agreement corporations (except offices of other holding companies,
    *see* 551112)

-   Edge Act corporations (except nondepository credit intermediation,
    *see* 522298)

-   Export trading companies

-   Export-Import banks

-   International trade financing

-   Trade banks

-   Trade financing, international

#### 522294 Secondary Market Financing

Entities primarily engaged in buying, pooling, and repackaging loans for
sale to others on the secondary market.

-   Financing, secondary market

-   Real estate mortgage investment conduits (REMICs) issuing, private

-   Repackaging loans for sale to others (i.e., private conduits)

-   Secondary market financing

#### 522298 All Other Nondepository Credit Intermediation

Entities primarily engaged in providing nondepository credit (except
credit card issuing, sales finance, consumer lending, real estate
credit, international trade financing, and secondary market financing).

Examples of types of lending in this industry are: short-term inventory
credit, agricultural lending (except real estate and sales financing),
and consumer cash lending secured by personal property.

-   Agricultural credit institutions, making loans or extending credit

-   Agricultural lending (except real estate, sales financing)

-   Commodity Credit Corporation

-   Edge Act corporations (except international trade financing, *see*
    522293)

-   Factoring account receivable

-   Industrial banks, nondepository

-   Industrial loan companies, nondepository

-   Morris Plans, nondepository

-   Pawnshops

-   Purchasing of accounts receivable

-   Short-term inventory credit lending

#### 52231 Mortgage and Nonmortgage Loan Brokers

Entities primarily engaged in arranging loans by bringing borrowers and
lenders together on a commission or fee basis.

-   Loan agencies

-   Loan brokerages

-   Loan brokers' or agents' offices (i.e., independent)

-   Mortgage brokerages

-   Mortgage brokers' or agents' offices (i.e., independent)

#### 52232 Financial Transactions Processing, Reserve, and Clearinghouse Activities

Entities primarily engaged in one of more of the following: financial
transaction processing (except central bank), reserve and liquidity
services (except central bank), and / or check or other financial
instrument clearinghouse services (except central bank).

-   Automated clearinghouses, bank or check

-   Bank clearinghouse associations

-   Check clearing services

-   Check clearinghouse services

-   Check validation services

-   Credit card processing services

-   Electronic financial payment services

-   Electronic funds transfer services

-   Financial transactions processing

-   Processing financial transactions

-   Reserve and liquidity services

#### 52239 Other Activities Related to Credit Intermediation

Entities primarily engaged in facilitating credit intermediation (except
mortgage and loan brokerage, and financial transactions processing,
reserve, and clearinghouse activities).

-   Check cashing services

-   Loan servicing

-   Money order issuance services

-   Travelers' check issuance services

### Securities, Commodity Contracts, and Other Financial Investments

#### 52311 Investment Banking and Securities Dealing

Entities primarily engaged in underwriting, originating, and/or
maintaining markets for issues of securities.

Investment bankers act as principals (i.e., investors who buy or sell on
their own account) in firm commitment transactions or act as agents in
best effort and standby commitments. This also includes entities acting
as principals in buying or selling securities generally on a spread
basis, such as securities dealers or stock option dealers.

-   Bond dealing

-   Commercial paper dealing

-   Investment banking

-   Making markets for securities

-   Market making for securities

-   Paper, dealing of commercial

-   Securities dealer

-   Securities dealing

-   Securities distributing

-   Securities floor traders

-   Securities flotation companies

-   Securities originating

-   Securities trading

-   Securities underwriting

-   Securities options dealing

-   Trading securities

-   Underwriting securities

#### 52312 Securities Brokerage

Entities primarily engaged in acting as agents (i.e., brokers) between
buyers and sellers in buying or selling securities on a commission or
transaction fee basis.

-   Bond brokerage

-   Brokerages, securities

-   Certificate of deposit (CD) brokers' offices

-   Commercial note brokers' offices

-   Mutual fund agencies (i.e., brokerages)

-   Mutual fund agents' (i.e., brokers') offices

-   Securities brokers' offices

-   Securities floor brokers

-   Stock brokerages

-   Stock brokers' offices

-   Stock options brokerages

#### 52313 Commodity Contracts Dealing

Entities primarily engaged in acting as principals (i.e., investors who
buy or sell for their own account) in buying or selling spot or futures
commodity contracts or options, such as precious metals, foreign
currency, oil, or agricultural products, generally on a spread basis.

-   Commodity contract trading companies

-   Commodity contracts dealing

-   Commodity contracts floor traders

-   Commodity contracts floor trading

-   Commodity contracts options dealing

-   Commodity contracts traders

-   Foreign currency exchange dealing

-   Foreign currency exchange services

-   Futures commodity contracts dealing

-   Trading companies, commodity contracts

#### 52314 Commodity Contracts Brokerage

Entities primarily engaged in acting as agents (i.e., brokers) in buying
or selling spot or future commodity contracts or options on a commission
or transaction fee basis.

-   Brokerages, commodity contracts

-   Commodity contracts brokerages

-   Commodity contracts brokers' offices

-   Commodity contracts floor brokers

-   Commodity contracts options brokerages

-   Commodity futures brokerages

-   Financial futures brokerages

-   Futures commodity contracts brokerages

-   Futures commodity contracts brokers' offices

#### 52391 Miscellaneous Intermediation

Entities primarily engaged in acting as principals (except investment
bankers, securities dealers, and commodity contracts dealers) in buying
or selling of financial contracts generally on a spread basis.

-   Principals are investors that buy or sell for their own account

-   Individuals investing in financial contracts on own account

-   Investment clubs

-   Mineral royalties or leases dealing

-   Oil royalty dealing

-   Tax liens dealing

-   Venture capital companies

-   Viatical settlement companies

#### 52392 Portfolio Management

Entities primarily engaged in managing the portfolio assets (i.e.,
funds) of others on a fee or commission basis. Entities have the
authority to make investment decisions, and they derive fees based on
the size and/or overall performance of the portfolio.

-   Investment management

-   Managing investment funds

-   Managing mutual funds

-   Managing personal investment trusts

-   Managing trusts

-   Mutual fund managing

-   Pension fund managing

-   Personal investment trusts, managing

-   Portfolio fund managing

#### 52393 Investment Advice

Entities primarily engaged in providing customized investment advice to
clients on a fee basis, but do not have the authority to execute trades.
Primary activities performed by these entities are providing financial
planning advice and investment counseling to meet the goals and needs of
specific clients.

-   Certified financial planers, customized, fees paid by client

-   Financial investment advice services, customized, fees paid by
    client

-   Financial planning services, customized, fees paid by client

-   Investment advice consulting services, customized, fees paid by
    client

-   Investment advice counseling services, customized, fees paid by
    client

-   Investment advisory services, customized, fees paid by client

#### 523991 Trust, Fiduciary, and Custody Activities

Entities primarily engaged in providing trust, fiduciary, and custody
services to others, as instructed, on a fee or contract basis, such as
bank trust offices and escrow agencies (except real estate).

-   Administrators of private estates

-   Bank trust offices

-   Escrow agencies (except real estate)

-   Fiduciary agencies (except real estate)

-   Personal investments trust administration

-   Securities custodians

-   Trust administration, personal investment

-   Trust companies, nondepository

#### 523999 Miscellaneous Financial Investment Activities

Entities primarily engaged in acting as agents and/or brokers (except
securities brokerages and commodity contracts brokerages) in buying or
selling financial contracts and those providing financial investment
services (except securities and commodity exchanges; portfolio
management; investment advice; and trust, fiduciary, and custody
services) on a fee or commission basis.

-   Clearinghouses, commodity exchange or securities exchange

-   Deposit brokers

-   Exchange clearinghouses, commodities or securities

-   Gas lease brokers' offices

-   Oil lease brokers' offices

-   Protective committees, security holders

-   Quotation services, securities

-   Quotation services, stock

-   Securities holders' protective services

-   Securities transfer agencies

-   Stock quotation services

-   Stock transfer agencies

-   Transfer agencies, securities

### Insurance Carriers and Related Activities

#### 524113 Direct Life Insurance Carriers

Entities primarily engaged in initially underwriting (i.e., assuming the
risk and assigning premiums) annuities and life insurance policies,
disability income insurance policies, and accidental death and
dismemberment insurance policies.

-   Accidental death and dismemberment insurance carriers, direct

-   Accidental death and dismemberment insurance underwriting, direct

-   Cooperative life insurance organizations

-   Credit life insurance carriers, direct

-   Disability insurance carriers, direct

-   Disability insurance underwriters, direct

-   Fraternal life insurance organizations

-   Insurance carriers, disability, direct

-   Insurance carriers, life, direct

-   Insurance underwriting, disability, direct

-   Life insurance carriers, direct

-   Savings bank life insurance carriers, direct

#### 524114 Direct Health and Medical Insurance Carriers

Entities primarily engaged in initially underwriting (i.e., assuming the
risk and assigning premiums) health and medical insurance policies.
Group hospitalization plans and HMO establishments (except those
providing health care services) that provide health and medical
insurance policies without providing health care services are included
in this industry.

-   Dental insurance carriers, direct

-   Health insurance carriers, direct

-   Hospitalization insurance carriers, direct, without providing health
    care services

-   Insurance carriers, health, direct

-   Insurance underwriting, health and medical, direct

-   Medical insurance carriers, direct

#### 524126 Direct Property and Casualty Insurance Carriers

Entities primarily engaged in initially underwriting (i.e., assuming the
risk and assigning premiums) insurance policies that protect
policyholders against losses that may occur as a result of property
damage or liability.

-   Agricultural (i.e., crop, livestock) insurance carriers, direct

-   Automobile insurance carriers, direct

-   Burglary and theft insurance carriers, direct

-   Casualty insurance carriers, direct

-   Credit and other financial responsibility insurance carriers, direct

-   Crop insurance carriers, direct

-   Fidelity insurance carriers, direct

-   Fire insurance carriers, direct

-   Homeowners' insurance carriers, direct

-   Insurance carriers, fidelity, direct

-   Insurance carriers, property and casualty, direct

-   Insurance carriers, surety, direct

-   Insurance underwriting, property and casualty, direct

-   Liability insurance carriers, direct

-   Malpractice insurance carriers, direct

-   Marine insurance carriers, direct

-   Mortgage guaranty insurance carriers, direct

-   Plate glass insurance carriers, direct

-   Property and casualty insurance carriers, direct

-   Property damage insurance carriers, direct

-   Surety insurance carriers, direct

-   Workers' compensation insurance underwriting

#### 524127 Direct Title Insurance Carriers

Entities primarily engaged in initially underwriting (i.e., assuming the
risk and assigning premiums) insurance policies to protect the owners of
real estate or real estate creditors against loss sustained by reason of
any title defect to real property.

-   Guaranteeing titles

-   Insurance carriers, title, direct

-   Insurance underwriting, title, direct

-   Real estate title insurance carriers, direct

-   Title insurance carriers, real estate, direct

#### 524128 Other Direct Insurance (except Life, Health & Medical) Carriers

Entities primarily engaged in initially underwriting (e.g., assuming the
risk, assigning premiums) insurance policies (except life, disability
income, accidental death and dismemberment, health and medical, property
and casualty, and title insurance policies).

-   Bank deposit insurance carriers, direct

-   Burial insurance carriers, direct

-   Contact lens insurance, direct

-   Deposit or share insurance carriers, direct

-   Funeral insurance carriers, direct

-   Homeowners' warranty insurance carriers, direct

-   Pet health insurance carriers, direct

-   Product warranty insurance carriers, direct

-   Warranty insurance carriers (e.g., appliance, auto, homeowners,
    product)

#### 52413 Reinsurance Carriers

Entities primarily engaged in assuming all or part of the risk
associated with existing insurance policies originally underwritten by
other insurance carriers.

-   Accidental and health reinsurance carriers

-   Life reinsurance carriers

-   Marine reinsurance carriers

-   Medical reinsurance carriers

-   Property and casualty reinsurance carriers

-   Reinsurance carriers

#### 52421 Insurance Agencies and Brokerages

Entities primarily engaged in acting as agents (i.e., brokers) in
selling annuities and insurance policies.

-   Agencies, insurance

-   Brokerages, insurance

-   Brokers' offices, insurance

-   Insurance agencies

-   Insurance brokerages

-   Life insurance agencies

#### 524291 Claims Adjusting

Entities primarily engaged in investigating, appraising, and settling
insurance claims.

-   Cause-of-loss investigators, insurance

-   Claims adjusting, insurance

-   Fire investigators

-   Insurance claims adjusting

-   Insurance claims investigation services

-   Insurance settlement offices

-   Loss control consultants

#### 524292 Third Party Administration of Insurance & Pension Funds

Entities primarily engaged in providing third party administration
services of insurance and pension funds, such as claims processing and
other administrative services to insurance carriers, employee-benefit
plans, and self-insurance funds.

-   Claims processing services, insurance, third-party

-   Employee benefit plans, third-party administrative processing
    services

-   Insurance claims, processing services, third party

-   Insurance fund, third-party administrative services (except claims
    adjusting only)

-   Insurance plan, third-party administrative services (except claims
    adjusting only)

-   Pension fund, third-party administrative services

#### 524298 All Other Insurance Related Activities

Entities primarily engaged in providing insurance services on a contract
or fee basis (except insurance agencies and brokerages, claims
adjusting, and third party administration). Insurance advisory services
and insurance retaking services are included in this industry.

-   Actuaries

-   Insurance actuarial services

-   Insurance advisory services

-   Insurance coverage consulting services

-   Insurance exchanges

-   Insurance investigation services (except claims investigation)

-   Insurance loss prevention services

-   Insurance processing, contract or fee basis

-   Insurance rate making services

-   Insurance reporting services

-   Insurance underwriting laboratories and standards services

-   Medical cost evaluation services

-   Rate making services, insurance

#### 52519 Other Insurance Funds

Legal entities (i.e., funds (except pension, and health- and
welfare-related employee benefit funds)) organized to provide insurance
exclusively for the sponsor, firm, or its employees or members.
Selfinsurance funds (except employee benefit funds) and workers\'
compensation insurance funds are included in this industry.

-   Compensation, workers, insurance funds

-   Funds, self-insurance (except employee benefit funds)

-   Self-insurance funds (except employee benefit funds)

-   Workers' compensation insurance funds

### Real Estate and Rental and Leasing

Entities primarily engaged in renting, leasing, or otherwise allowing
the use of tangible or intangible assets, and entities providing related
services. This also includes entities primarily engaged in managing real
estate for others, selling, renting and/or buying real estate for
others, and appraising real estate.

#### 52593 Real estate investment trusts

#### 53111 Lessors of residential buildings and dwellings

#### 53112 Lessors of nonresidential buildings (except mini warehouses)

#### 53113 Lessors of miniwarehouses and self-storage units

#### 53119 Lessors of other real estate property

#### 53121 Offices of real estate agents and brokers

#### 531311 Residential property managers

#### 53131 Nonresidential property managers

#### 53132 Offices of real estate appraisers

#### 53139 Other activities related to real estate

#### 532111 Passenger car rental

#### 532112 Passenger car leasing

#### 53212 Truck, utility trailer, and RV rental and leasing

#### 53221 Consumer electronics and appliance rental

#### 532411 Commercial air, rail, and water transportation equipment rental and leasing

#### 532412 Construction, mining, and forestry machinery and equipment rental and leasing

#### 53242 Office machinery and equipment rental and leasing

#### 53249 Other commercial and industrial machinery and equipment rental and leasing

### Management of Companies and Enterprises

#### 551111 Offices of Bank Holding Companies

Legal entities known as bank holding companies primarily engaged in
holding the securities of (or other equity interests in) companies and
enterprises for the purpose of owning a controlling interest or
influencing the management decisions of these firms. The holding
companies in this industry do not administer, oversee, and manage other
establishments of the company or enterprise whose securities they hold.

-   Bank holding companies (except managing)

#### 551112 Offices of Other Holding Companies

Legal entities known as holding companies (except bank holding)
primarily engaged in holding the securities of (or other equity
interests in) companies and enterprises for the purpose of owning a
controlling interest or influencing the management decisions of these
firms. The holding companies in this industry do not administer,
oversee, and manage other establishments of the company or enterprise
whose securities they hold.

-   Agreement corporation (except international trade financing, *see*
    522293)

-   Financial holding companies

-   Holding companies (except bank, managing)

-   Insurance holding companies

-   Nonbank holding companies (except managing)

-   Personal holding companies

-   Public utility holding companies

#### 551114 Corporate, Subsidiary, and Regional Managing Offices

Entities (except government establishments) primarily engaged in
administering, overseeing, and managing other establishments of the
entity or enterprise. These entities normally undertake the strategic or
organizational planning and decision-making role of the entity or
enterprise. Entities in this industry may hold the securities of the
entity or enterprise.

-   Centralized administrative offices

-   Corporate offices

-   District and regional offices

-   Head offices

-   Holding companies that manage

-   Subsidiary management offices

# FR Y-10/Y-10F Board to NAICS Activity Codes Conversion Table

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  **Board Activity**   **Board        **NAICS       **NAICS Activity**
                       Alphanumeric   Code**        
                       Code**                       
  -------------------- -------------- ------------- -------------------------
  Bank Holding Company 00AA           551111        Offices of Bank Holding
                                                    Companies

  Other Holding        00AB           551112        Offices of Other Holding
  Company                                           Companies

  Foreign Banks        00BA           52211         Commercial Banking

  Edge/Agreement -     00BD           522293        International Trade
  Investment                                        Financing

  Edge/Agreement -     00BE           522293        International Trade
  Banking                                           Financing

  Commercial,          01AA           52222         Sales Financing
  Business, Consumer                                
  Finance                                           

  Mortgage Banking     01LB           522292        Real Estate Credit

  Industrial Bank,     02AA           52219         Other Depository Credit
  Industrial Loan,                                  Intermediation
  Morris Plan -                                     
  Depository                                        

  Industrial Bank,     02AA           522298        All Other Nondepository
  Industrial Loan,                                  Credit Intermediation
  Morris Plan -                                     
  Nondepository                                     

  Trust Company        04AA           523991        Trust, Fiduciary, and
  Functions, Acting as                              Custody Activities
  a Fiduciary                                       

  Investment,          05AE           52393         Investment Advice
  Financial or                                      
  Economic Advisory                                 
  Services                                          

  Leasing Property -   06AF           53111         Lessors of Residential
  Land, Buildings,                                  Buildings & Dwellings
  Motor Vehicles,                                   
  Equipment                                         

  Community            07AA           62422         Community Housing
  Development                                       Services
  Investment or                                     
  Advisory Services                                 

  Data Processing and  08AA           51821         Data Processing, Hosting
  Data Transmission                                 and Related Services
  Services                                          

  Insurance or         09BB           52421         Insurance Agencies and
  Annuities Agent or                                Brokerages
  Broker                                            

  Underwriting as a    09EA           52413         Reinsurance Carriers
  Reinsurer Insurance                               
  (an extension of                                  
  credit by a BHC)                                  

  Courier Services     11BA           49211         Couriers

  Consulting Services  12AA           54161         Management Consulting
  for Management,                                   Services
  Employee Benefits,                                
  Compensation,                                     
  Insurance Plans &                                 
  Career Counseling                                 

  Issuing or Selling   13AA           52239         Other Activities Related
  Money Orders,                                     to Credit Intermediation
  Savings Bonds,                                    
  Traveler\'s Checks                                

  Real Estate          14AA           53132         Offices of Real Estate
  Appraisals                                        Appraisers

  Commercial Real      14AB           52231         Mortgage and Nonmortgage
  Estate Equity                                     Loan Brokers
  Financing                                         

  Securities Brokerage 15AA           52312         Securities Brokerage
  Services                                          

  Transactional        17AA           52314         Commodity Contracts
  Services (swaps,                                  Brokerage
  foreign exchange,                                 
  derivative contract)                              

  Credit Card Banks    20CC           52221         Credit Card Issuing

  Commercial Banking   21AA           52211         Commercial Banking

  Underwriting as a    31BA           52411         Direct Life, Health, and
  Reinsurer Life,                                   Medical Insurance
  Health, Disability                                Carriers
  or Medical Insurance                              

  Administrative and   31BB           523991        Trust, Fiduciary, and
  Other Services to                                 Custody Activities
  Mutual Funds                                      

  Owning Shares of a   31BC           52231         Mortgage and Nonmortgage
  Securities Exchange                               Loan Brokers

  Certification        31BD           51821         Data Processing, Hosting
  Authority for                                     and Related Services
  Digital Signatures                                

  Providing Credit     31BE           56145         Credit Bureaus
  Bureau Services                                   

  Check Cashing & Wire 31EA           52239         Other Activities Related
  Transmission                                      to Credit Intermediation
  Services                                          

  Real Estate Title    31IA           541191        Title Abstract and
  Abstracting                                       Settlement Offices

  Travel Agency        31LA           56151         Travel Agencies
  Activities                                        

  Managing Mutual      31MA           52392         Portfolio Management
  Funds                                             

  FHC Lending,         31NA           52393         Investment Advice
  Exchanging,                                       
  Transferring,                                     
  Investing for Others                              

  Underwriting,        31QA           52311         Investment Banking and
  Dealing in or making                              Securities Dealing
  a market in                                       
  Securities (also may                              
  provide brokerage                                 
  services)                                         

  Issuing Instruments  31RA           52591         Open-End Investment Funds
  Representing                                      
  Interests in Pools                                
  of Assets                                         

  Merchant Banking or  31UA           52391         Miscellaneous
  Insurance Company                                 Intermediation
  Investments                                       

  Conducting a Safe    32CA           523991        Trust, Fiduciary, and
  Deposit Business                                  Custody Activities

  Acquiring a Debt in  32CB           52229         Other Nondepository
  Default (excludes                                 Credit Intermediation
  DPC)                                              

  Underwriting as a    32GA           524126        Direct Property and
  Reinsurer Property,                               Casualty Insurance
  Casualty or Title                                 Carriers
  Insurance                                         

  Underwriting         32GB           524113        Direct Life Insurance
  Annuities                                         Carriers

  Underwriting as a    32GC           524128        Other Direct Insurance
  Reinsurer Other                                   (except life, health, and
  Insurance (not in                                 medical) Carriers
  31BA, 32GA, 32GB)                                 

  Finder Activities    32IA           52393         Investment Advice
  (bring together                                   
  others to negotiate                               
  and consummate                                    
  transactions)                                     

  Lending, Exchanging, 32IB           523991        Trust, Fiduciary, and
  Investing for Others                              Custody Activities

  Providing Devices    32IC           523999        Miscellaneous Financial
  for Transferring                                  Investment Activities
  Money or Other                                    
  Financial Assets                                  

  Arranging Financial  32ID           523991        Trust, Fiduciary, and
  Transactions for the                              Custody Activities
  Account of Third                                  
  Parties                                           

  Underwriting or      90AB           523999        Miscellaneous Financial
  Dealing in Bank                                   Investment Activities
  Eligible Securities                               

  Providing a Check    90AC           52232         Financial Transactions
  Guarantee Service                                 Processing, Reserve, and
                                                    Clearinghouse Activities

  Buying & Selling     90AE           52313         Commodity Contracts
  Bullion, Silver,                                  Dealing
  Gold and Platinum                                 
  Coins                                             

  Savings Associations 90AG           52212         Savings Institutions

  Credit Unions        90AG           52213         Credit Unions

  Export Trading       90BA           522293        International Trade
  Companies                                         Financing

  Futures Commission   90BD           52314         Commodity Contracts
  or Commodity                                      Brokerage
  Merchant                                          

  Venture Capital      90BN           52391         Miscellaneous
  Investments                                       Intermediation

  Collecting Overdue   90BQ           56144         Collection Agencies
  Accounts Receivable                               
  (retail or                                        
  commercial)                                       

  Printing and Selling 91AC           323116        Manifold Business Forms
  Check (micr-encoded)                              Printing

  Principal in Foreign 91AQ           52313         Commodity Contracts
  Exchange, Swaps or                                Dealing
  Derivatives                                       
  Contracts                                         

  Agent for Private    91AR           52312         Securities Brokerage
  Placement of                                      
  Securities                                        

  Real Estate          91AV           541191        Title Abstract and
  Settlement Services                               Settlement Offices

  Buying & Selling in  91BC           523999        Miscellaneous Financial
  the Secondary Market                              Investment Activities
  as \"Riskless                                     
  Principal\"                                       

  Providing Services   91CA           54199         All Other Professional,
  to an Affiliated BHC                              Scientific, and Technical
  (accounting,                                      Services
  appraising,                                       
  auditing)                                         

  Other Servicing      91CD           54199         All Other Professional,
  Activities                                        Scientific, and Technical
                                                    Services

  Liquidating Property 91CE           52239         Other Activities Related
  Acquired from a BHC                               to Credit Intermediation
  Subsidiary                                        
  (excluding DPC)                                   

  Asset Management,    91FA           52239         Other Activities Related
  Servicing and                                     to Credit Intermediation
  Collection of Assets                              
  (excluding                                        
  properties acquired                               
  DPC)                                              

  Issuing Trust        97AA           52599         Other Financial Vehicles
  Preferred                                         
  Securities,                                       
  Commercial Paper and                              
  Long-Term Debt                                    

  Co-generator of      99CG           22111         Electric Power Generation
  Electric Power                                    
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