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

Financial statements for employee stock ownership plan holding companies (FR Y-9ES)

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

Collects financial statements aligned with an Employee Stock Ownership Plan's (ESOP) own accounting and disclosure practices, for a bank or savings and loan holding company that is also an ESOP, so the Federal Reserve can assess and monitor its financial condition and anticipate when the employer will be at risk for large cash flows. Source

Official title: Financial Statements for Employee Stock Ownership Plan Holding Companies

The facts

Who files
All ESOP bank holding companies and ESOP savings and loan holding companies. A BHC that is a subsidiary of an ESOP BHC (a tiered BHC) instead files the FR Y-9C, FR Y-9LP or FR Y-9SP. Participation is required. Source
How often
Annually, as of close of business on December 31. Source
Deadline
For the December 31 report date, no later than July 31 of the following year; an ESOP holding company that has an IRS extension on Form 5500 (by filing Form 5558) has until October 15. No extensions beyond October 15 are granted. The report is due by 5:00 p.m. at each Reserve Bank on the deadline, or on the first business day after a weekend or holiday. Source
Format
Other. The pages read 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
Financial statements (bank holding companies)

Templates (4)

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

  • Statement of changes in net assets available for benefits (Changes in Net Assets)
  • Statement of net assets available for benefits (Net Assets)
  • Memoranda (Memoranda)
  • Notes to the financial statements (Notes)

Named from the Board's own Description text; the Board does not give these four schedules letter codes on that page. Source

Validation rules

97 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-9ES instructions whose first column is the series code FR Y-9ES, followed by its start and end dates (28 in the first table, 69 in 'Quality (Q) and Intraseries (I) Edits for the FR Y-9ES'). 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. 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 (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.