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In forceFinancial statements (bank holding companies)Last checked 13 November 2026

Consolidated financial statements for holding companies (FR Y-9C)

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

Gives the consolidated balance sheet and income statement of a holding company, with detailed supporting schedules that include off-balance-sheet items. Between on-site inspections, the Federal Reserve relies on it to track each holding company's financial condition. Of all the holding company reports, it is the one most often requested and reviewed. Source

Official title: Consolidated Financial Statements for Holding Companies

The facts

Who files
Bank holding companies, savings and loan holding companies, U.S. intermediate holding companies and securities holding companies with total consolidated assets of $3 billion or more, and some smaller ones that meet other criteria. Only the top-tier holding company in a group files. Source
How often
Quarterly, as of the last calendar day of the quarter. Source
Deadline
Due 40 calendar days after the quarter-ends of 31 March, 30 June and 30 September, and 45 calendar days after 31 December. If that day is a weekend or holiday, the report is due on the next business day. The district Reserve Bank must receive it by 5:00 p.m. on the due date. Source
Format
Other. All holding companies must submit their completed reports electronically, through the Reporting Central system; the instructions do not state a file format (XBRL, XML or CSV) for this submission. 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 forceThe FR Y-9C form on file carries an OMB approval that expires December 31, 2028. Source
Legal basis
Group
Financial statements (bank holding companies)

Templates (22)

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

  • Consolidated balance sheet (HC)
  • Securities (HC-B)
  • Loans and lease financing receivables (HC-C)
  • Trading assets and liabilities (HC-D)
  • Deposit liabilities (HC-E)
  • Other assets (HC-F)
  • Other liabilities (HC-G)
  • Interest sensitivity (HC-H)
  • Insurance-related underwriting activities (including reinsurance) (HC-I)
  • Quarterly averages (HC-K)
  • Derivatives and off-balance-sheet items (HC-L)
  • Memoranda (HC-M)
  • Past due and nonaccrual loans, leases, and other assets (HC-N)
  • 1-4 family residential mortgage banking activities in domestic offices (HC-P)
  • Assets and liabilities measured at fair value on a recurring basis (HC-Q)
  • Regulatory capital (HC-R)
Show all 22 templates
  • Servicing, securitization, and asset sale activities (HC-S)
  • Variable interest entities (HC-V)
  • Consolidated income statement (HI)
  • Changes in holding company equity capital (HI-A)
  • Charge-offs and recoveries on loans and leases and changes in allowances for credit losses (HI-B)
  • Disaggregated data on the allowances for credit losses (HI-C)

Schedule list read from the headings of the current FR Y-9C form (effective September 2026). Source

Validation rules

2,195 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 per schedule with an 'Alg Edit Test' column giving a runnable algebraic expression (for example 'bhckc490 ne null'), alongside a plain-English 'Edit Test' column..

The rules, on federalreserve.gov

How they were counted

Counted every row in the Validity, Quality, Intraseries and Interseries edit tables at the end of the FR Y-9C instructions whose first column is the series code FRY9C, followed by its start and end dates (2,195 rows: 458 validity, 1,453 quality, 283 intraseries, 1 interseries). 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

Published only added up across firms. The Board publishes the data in the Federal Reserve Bulletin and in its Uniform Bank Holding Company Performance Report (BHCPR). Apart from some exceptions, the Board treats the firm-level data as public; they can be obtained from its Freedom of Information Office. Source

  • Federal Reserve Bulletin and Uniform Bank Holding Company Performance Report (BHCPR)

    Added up across firms · Not stated on the pages read; described as aggregate statistics and performance ratios rather than a downloadable file.

    Data from the FR Y-9 series (FR Y-9C, FR Y-9LP, FR Y-9SP, FR Y-9ES) is published in the Federal Reserve Bulletin and in the BHCPR, a standard set of performance ratios and analyses the Federal Reserve produces for each holding company. With certain exceptions, the underlying microdata is also considered public information and available through the Board's Freedom of Information Office. Source

Official documents (6)

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.