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In forceFinancial statements (nonbank subsidiaries)Last checked 13 November 2026

Financial statements of larger U.S. nonbank subsidiaries of U.S. holding companies (FR Y-11)

A regulatory return listed by the Board of Governors of the Federal Reserve System (Federal Reserve Board), United States.

Collects a balance sheet, income statement and supporting schedules for one U.S. nonbank subsidiary of a domestic holding company. Read with the other FR Y-series reports, it helps supervisors assess holding companies that do a lot of nonbank business, and keep track of the size, type and condition of that business. Source

Official title: Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies

The facts

Who files
Top-tier holding companies that file the FR Y-9C, for each nonbank subsidiary if the subsidiary meets any one of four tests: (a) total assets of $1 billion or more; (b) total off-balance-sheet activity of $5 billion or more; (c) equity capital of at least 5% of the top-tier company's consolidated equity capital; or (d) operating revenue of at least 5% of its consolidated operating revenue. Those subsidiaries are reported quarterly. A subsidiary that misses those tests but has total assets from $500 million up to just under $1 billion is reported once a year. Filing is mandatory. Source
How often
Quarterly for subsidiaries above the quarterly thresholds and once a year for smaller qualifying ones, reflecting the position at close of business on the quarter's final calendar day. Source
Deadline
Within 60 calendar days of the report date. When that day is a weekend or holiday, the report must arrive by 5:00 p.m. on the next business day, unless it was postmarked three calendar days before the original deadline or sent by overnight service a day before it. Source
Format
Other. Can be filed electronically; the holding company contacts its district Reserve Bank, and the instructions do not name a specific electronic file format. Source
How it is filed
Filing routes recorded for the Federal Reserve Board: Reporting Central; Structure Central. See how firms file with the Federal Reserve Board.
Status
In force
Legal basis
Group
Financial statements (nonbank subsidiaries)

Templates (6)

The tables and forms inside the return. Plain name first, the Federal Reserve Board's code in brackets.

  • Income statement (calendar year-to-date) (IS)
  • Changes in equity capital (IS-A)
  • Changes in allowance for credit losses (IS-B)
  • Balance sheet (BS)
  • Loans and lease financing receivables (BS-A)
  • Memoranda (BS-M)

The FR Y-11 and FR Y-11S share the same schedule layout; the FR Y-11S completes only four data items within it (see its own return). Source

Validation rules

241 rules, as counted from the Federal Reserve Board's published material. Software can run them exactly as published. Source

How they are written: A table with an 'Alg Edit Test' algebraic-expression column..

The rules, on federalreserve.gov

How they were counted

Counted the rows with series code FRY11 in the tables 'FR Y-11 Validity Edits' (39) and 'FR Y-11 Essential Quality Edits' (202) in the FR Y-11/FR Y-11S instructions. Three more validity edits whose end date is before 13 Nov 2026 are not counted.

Counts are in the Federal Reserve Board's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. Apart from some exceptions, the Board treats the firm-level data as public; they can be obtained from its Freedom of Information Office. Source

Official documents (2)

The Federal Reserve Board's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see Federal Reserve Board's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Board of Governors of the Federal Reserve System, https://www.federalreserve.gov. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the Board does not endorse this library.

Last checked 13 November 2026.