FED updated the reporting form FR Y-9C on consolidated financial statements for holding companies, along with the reporting form and instructions for the FR Y-14Q data collection on capital assessments and stress testing. Also updated were the questions and answers (Q&As) for the FR Y-14A and FR Y-14Q information collections. Through the Q&As, FED provides answers to firms to assist with the interpretation of reporting requirements and the submission of report data.
The FR Y-9C is a quarterly data collection that covers basic financial data from a domestic bank holding company, a savings and loan holding company, a U.S intermediate holding company, and a securities holding company on a consolidated basis in the form of a balance sheet, an income statement, and detailed supporting schedules, including a schedule of off balance-sheet items. The FR Y-14A report collects detailed data on bank holding companies, savings and loan holding companies, and intermediate holding companies' quantitative projections of balance sheet assets and liabilities, income, losses, and capital across a range of macroeconomic scenarios and qualitative information on methodologies used to develop internal projections of capital across scenarios. The data are reported as of December 31 each year. Additionally, FR Y-14Q collects, on a quarterly basis, detailed data on various asset classes, capital components, and categories of pre-provision net revenue of bank holding companies, savings and loan holding companies, and intermediate holding companies. Schedules are reported on the last calendar day of the quarter, with exceptions for the Trading and Counterparty Schedules.
Keywords: Americas, US, Banking, FR Y-9C, FR Y-14, Reporting, Stress Testing, Q&A, Basel, FED
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