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In forceAffiliate transactionsLast checked 13 November 2026

Holding company report of covered transactions with affiliates (FR Y-8)

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

Reports the section 23A transactions (under the Federal Reserve Act) that an insured depository institution has with its affiliates. The Federal Reserve uses it to monitor banks' exposure to affiliates and their compliance with section 23A. Source

Official title: Holding Company Report of Insured Depository Institutions' Section 23A Transactions with Affiliates

The facts

Who files
Every top-tier U.S. holding company, whether a bank holding company, an intermediate holding company or a savings and loan holding company, and every foreign banking organisation that owns a U.S. subsidiary bank directly. Filing is mandatory. Source
How often
Every quarter, as at the final calendar day of March, June, September and December. Source
Deadline
Due 30 calendar days after the quarter-end report date. If the holding company controls an insured depository institution that has two or more foreign offices, not counting 'shell' branches or International Banking Facilities, it gets 15 more days. A due date on a weekend or holiday moves to the next business day. The district Reserve Bank must receive the report by 5:00 p.m. on the due date. Source
Format
Other. All holding companies must submit their completed reports electronically; the instructions do not name a specific 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
Group
Affiliate transactions

Templates (2)

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

  • Covered transactions with affiliates (Covered transactions)
  • Derivative transactions with affiliates (Derivatives)

The Board's own description says the form 'comprises a cover page and two pages collecting data on covered transactions and derivatives'; the Board does not give these two pages separate letter codes. Source

Validation rules

47 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 every row in the edit tables of the FR Y-8 instructions whose first column is the series code 'FR Y-8', followed by its start and end dates. None has an end date before 13 Nov 2026.

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

Public data

No published data from this return was found. Microdata are confidential. 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.