Rule detail : 228573

Fed Holding Company Reporting Form

Updated on: Oct 7, 2026

Latest Event

Oct. 2026 Fed Forms FR Y-14, FR Y-14 A/Q/M
On Oct. 2, 2026, Fed published final rule FR Y-14 and FR Y-14A/Q/M in federal register.
Final rule FR Y-14 is effective Nov. 2, 2026; FR Y-14A/Q/M is effective Dec. 1, 2026.
Also published draft reporting forms FR Y-14A Summary and FR Y-14Q PPNR, FR Y-14Q Schedule B, FR Y-14Q Schedule M, FR Y-14Q Counterparty and FR Y-14Q MSR.
Draft reporting instructions FR Y-14A/Q/M, a press release, and initial federal register notice.
Proposed model changes for 2027 supervisory stress test and changes to FR Y-14A/Q/M reports to facilitate future model development, improve risk capture of test.
Comments on proposed changes are due by Dec. 1, 2026.

On Oct. 2, Fed proposed FR Y-9 and FR Y-14A report extensions.

Fed issued notice of proposal to extend for three years, with revision, the Financial Statements for Holding Companies (FR Y-9 reports) and to revise, without extension, the Capital Assessments and Stress Testing Reports (the FR Y-14A/Q/M reports).
The Fed also published OMB supporting statement, draft reporting forms for FR Y-9LP and FR Y-9C, and draft reporting instructions for FR Y-14Q, FR Y-9C and FR Y-9LP.
Follows Fed Jun. 2024 holding company data collection revisions, see #216766.
Also follows Fed Jun. 2024 proposal on FR Y-9 reports revisions, see #215203.
Proposed Revisions
Adds new line items re loans to non-depository financial institutions on FR Y-9C.
Revises instructions to include types of loans that should be reported as such loans.
New line item to capture amount of guaranteed structured financial products.
Revises instructions to permit HCs to use electronic signatures to comply attestation.
Makes other minor clarifications and conforming edits to the form and instructions.
Revisions are consistent with proposed revisions to FFIEC Consolidated Reports of Condition and Income (FFIEC 031, FFIEC 041, and FFIEC 051), see #186385.
Also proposes to revise the FR Y-9LP to instruct holding companies to report leases in accordance with Accounting Standards Update 2016-02, Leases (ASU 2016-02).
There are no proposed revisions at this time for the FR Y-9SP, FR Y-9ES, or FR Y-9CS.
Revises Capital Assessments and Stress Testing Reports FR Y-14Q to align Schedule H.1, item 26, with the FR Y-9C proposed items re non-depository financial institutions.
All proposed changes would take effect as of the Dec. 31, 2024, report date.
Consultation
Comments on the proposal must be submitted on or before Dec. 2, 2024.
Oct. 9, 2024 Fed Governor Bowman Statement
On Oct. 11, 2024, Fed released a statement from Governor Michelle Bowman.
Statement on proposal to expand the Consolidated Financial Statements for Holding Companies (FR Y-9C) and the Capital Assessments and Stress Testing (FR Y-14A/Q/M).
Concerned that this information collection will add significant burden for regulated institutions to comply with expanded data collection without a corresponding benefit.
Furthermore, the Fed has already proposed revisions to the Y-14 earlier this year.
The earlier proposal would expand data reported re NDFI exposures for stress testing.
Given that more granular information is being sought with that information collection, it is not clear that these new requirements would add material new information.
Dec. 2025 Fed Approval
On Dec. 8, 2025, Fed published notice on adopting proposed information collection, the Financial Statements for Holding Companies (FR Y-9), effective Mar. 31, 2026.
Dec. 30, 2025 Fed OMB Statement
On Dec. 30, 2025, Fed published final FR Y-9/ FR Y-14 OMB supporting statement.
Jan. 2026 Fed FRY-9C Added
On Jan. 13, 2026, Fed added updated supplemental instructions to the FRY-9C page.
Mar. 2026 Fed Form FR Y-9C
On Mar. 11, 2026, Fed updated form FR Y-9LP reporting form and reporting instructions and form FR Y-9C reporting form, instructions, supplemental instructions.
Mar. 2026 Fed OMB Final Statement
On Mar. 25, 2026, Fed posted final OMB supporting statement for FR Y-9/ FR Y-14.
May 2026 Fed Reg Approval
On May 20, 2026, Fed issued notice on adopting proposed information collection, the Capital Assessments and Stress Testing Reports (FR Y14A/Q/M).
Revisions are effective Dec. 31, 2026.
Sep. 2026 Fed OMB Final Statement
On Sep. 17, 2026, Fed published final OMB supporting statement for the revisions related to the capital assessments and stress testing reports (FR Y-14A/Q/M).
Oct. 2026 Fed Forms FR Y-14, FR Y-14 A/Q/M
On Oct. 2, 2026, Fed published final rule FR Y-14 and FR Y-14A/Q/M in federal register.
Final rule FR Y-14 is effective Nov. 2, 2026; FR Y-14A/Q/M is effective Dec. 1, 2026.
Also published draft reporting forms FR Y-14A Summary and FR Y-14Q PPNR, FR Y-14Q Schedule B, FR Y-14Q Schedule M, FR Y-14Q Counterparty and FR Y-14Q MSR.
Draft reporting instructions FR Y-14A/Q/M, a press release, and initial federal register notice.
Proposed model changes for 2027 supervisory stress test and changes to FR Y-14A/Q/M reports to facilitate future model development, improve risk capture of test.
Comments on proposed changes are due by Dec. 1, 2026.

Regulators

Fed

Entity Types

Bank; BHC; IHC; SLHC; Thrift

Reference

91 FR 62636, R-1866, RIN 7100-AG92, 91 FR 62870, R-1873, RIN 7100-AH05, 91 FR 62729, OP-1882, 10/2/2026; PR, 9/17/2026; Info, 9/16/2026; 91 FR 29485, 5/20/2026; PR, Form, 3/25/2026; PR, Form, Info, 3/11/2026; Form, Info, 3/10/2026; PR, 1/13/2026; PR, 12/30/2025; 90 FR 56756, 12/8/2025; PR, 10/11/2024; 89 FR 80244, OMB, Form, Info, 10/2/2024; OMB 7100-0128; OMB 7100-0341; *Form* FR Y-14Q, FR Y-9C, FR Y-9LP;

Functions

Accounting; BCS; Financial; Reporting; Risk; Treasury

Countries

United States of America