Form FR Y-9SP FR Y-9SP Parent Company Only Financial Statements for Small Bank

FR Y-9SP
OMB Number 7100–0128
Ave. hrs. per response: 5.40
Expires March 31, 2014

Board of Governors of the Federal Reserve System

Parent Company Only Financial Statements
for Small Bank Holding Companies—FR Y-9SP
Report at the close of business as of the last calendar day of June and December
This Report is required by law: Section 5(c) of the Bank Holding
Company Act (12 U.S.C. 1844) and Section 225.5(b) of Regulation
Y [12 CFR 225.5(b)].
This report form is to be filed by the parent company of small bank
holding companies. For purposes of this report, small bank holding
companies are bank holding companies that have total consolidated
assets of less than $500 million, except bank holding companies
NOTE: The Parent Company Only Financial Statements for
Small Bank Holding Companies must be signed and attested
by the Chief Financial Officer (CFO) of the reporting bank holding company (or by the individual performing this equivalent
function).

that meet certain criteria to file the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C). When such bank
holding companies are tiered bank holding companies, separate
reports are also to be filed by each of the subsidiary bank holding
companies. The Federal Reserve may not conduct or sponsor, and
an organization (or a person) is not required to respond to, a collection of information unless it displays a currently valid OMB control
number.
Date of Report:

December 31, 2011
Month / Date / Year (BHSP 9999)

I, the undersigned CFO (or equivalent) of the named bank holding company, attest that the Parent Company Only Financial Statements for Small Bank Holding Companies for this report date have
been prepared in conformance with the instructions issued by the
Federal Reserve System and are true and correct to the best of my
knowledge and belief.

Printed Name of Chief Financial Officer (or Equivalent) (BHSP C490)

Legal Title of Bank Holding Company (TEXT 9010)

Signature of Chief Financial Officer (or Equivalent)

(Mailing Address of the Bank Holding Company) Street / P.O. Box (TEXT 9110)

Date of Signature (MM/DD/CCYY)(BHSX J196)

City (TEXT 9130)

State (TEXT 9200)

Zip Code (TEXT 9220)

Bank holding companies must maintain in their files a manually signed and attested printout of the data submitted.
Person to whom questions about this report should be directed:
Name / Title (BHSX 8901)

For Federal Reserve Bank Use Only
Area Code / Phone Number (BHSX 8902)

RSSD ID
C.I.

S.F.

FAX Number (BHSX 9116)

E-mail Address of Contact (BHSX 4086)
Public reporting burden for this information collection is estimated to vary from 1.5 to 8 hours per response, with an average of 5.40 hours per response, including time to gather
and maintain data in the required form and to review instructions and complete the information collection. Comments regarding this burden estimate or any other aspect of this
information collection, including suggestions for reducing the burden, may be sent to Secretary, Board of Governors of the Federal Reserve System, Washington, D.C. 20551, and
to the Office of Management and Budget, Paperwork Reduction Project (7100–0128), Washington, D.C. 20503.

FR Y–9SP
Page 1
For Federal Reserve Bank Use Only
RSSD Number
C.I.

Name of Bank Holding Company

S.F.

Parent Company Only Financial Statements for
Small Bank Holding Companies
The Income Statement is to be reported on a calendar year-to-date basis in thousands of dollars.

Schedule SI—Income Statement
Dollar Amounts in Thousands BHSP
1. Income from bank subsidiary(s):
a. Dividends.......................................................................................................................................
b. Other income .................................................................................................................................
2. Income from nonbank subsidiary(s):
a. Dividends.......................................................................................................................................
b. Other income .................................................................................................................................
3. Income from subsidiary bank holding company(s):1
a. Dividends.......................................................................................................................................
b. Other income .................................................................................................................................
4. Other income......................................................................................................................................
5. TOTAL OPERATING INCOME (Sum of items 1, 2, 3, and 4) ............................................................
6. Interest expense.................................................................................................................................
7. Other expenses ..................................................................................................................................
8. TOTAL OPERATING EXPENSE (Sum of items 6 and 7) ...................................................................
9. Income (loss) before income taxes and before undistributed income of subsidiary(s)
(item 5 minus item 8)..........................................................................................................................
10. Applicable income taxes (benefits) (estimated) (See instructions) ....................................................
11. Income (loss) before undistributed income of subsidiary(s) (item 9 minus item 10) ..........................
12. Equity in undistributed income (loss) of subsidiary(s): (See instructions)
a. Bank subsidiary(s) .........................................................................................................................
b. Nonbank subsidiary(s)...................................................................................................................
c. Subsidiary bank holding company(s)1 ...........................................................................................
13. Net income (loss) (Sum of items 11 and 12) ......................................................................................
MEMORANDA
1. Cash dividends (or non-taxable distributions) declared by the bank holding company to its
shareholders ......................................................................................................................................

Mil

Thou

0508
2111

1.a.
1.b.

0523
0530

2.a.
2.b.

0206
1283
0447
4000
4073
4093
4130

3.a.
3.b.
4.
5.
6.
7.
8.

4250
4302
0496

9.
10.
11.

3156
2112
3513
4340

12.a.
12.b.
12.c.
13.

3158

M.1.

BHSP
2. Does the reporting bank holding company have a Subchapter S election in effect for federal income tax
purposes for the current tax year? (Enter “1” for yes; enter “0” for no) .................................................... A530
BHSP
3. Interest expense paid to special-purpose subsidiaries that issued trust preferred securities
(included in item 7 above) .................................................................................................................. C254

Memorandum item 4 is to be completed by bank holding companies that have elected to
account for financial instruments or servicing assets and liabilities at fair value under a fair
value option.
4. Net change in fair values of financial instruments accounted for under a fair value option ................

J980

Mil

M.2.
Thou

M.3.

M.4.

1. This item is to be reported only by those holding companies that have subsidiary bank holding companies.

6/11

FR Y–9SP
Page 2

Schedule SC—Balance Sheet
Dollar Amounts in Thousands BHSP
ASSETS
1. Cash and due from depository institutions:
a. Balances with subsidiary or affiliated depository institutions .........................................................
b. Balances with unrelated depository institutions.............................................................................
2. Securities ...........................................................................................................................................
3. Loans and lease financing receivables (exclusive of loans and lease financing receivables due
from bank(s) and nonbank subsidiaries):
a. Loans and leases, net of unearned income .............................................. 2122
b. LESS: Allowance for loan and lease losses .............................................. 3123
c. Loans and leases, net of unearned income and the allowance for loan and lease losses
(Item 3.a minus 3.b) ......................................................................................................................
4. Investment in bank subsidiary(s): (See instructions)
a. Equity investment ..........................................................................................................................
b. Goodwill.........................................................................................................................................
c. Loans and advances to and receivables due from bank subsidiary(s)..........................................
5. Investment in nonbank subsidiary(s): (See instructions)
a. Equity investment ..........................................................................................................................
b. Goodwill.........................................................................................................................................
c. Loans and advances to and receivables due from nonbank subsidiary(s) ...................................
6. Investment in subsidiary bank holding company(s) (These items are to be completed only by
companies that have subsidiary bank holding companies):
a. Equity investment ..........................................................................................................................
b. Goodwill.........................................................................................................................................
c. Loans and advances to and receivables due from subsidiary bank holding company(s) .............
7. Other assets .......................................................................................................................................
8. Balances due from related nonbank companies (other than investments)1 .......................................
9. TOTAL ASSETS (Sum of items 1 through 8) .....................................................................................
LIABILITIES AND EQUITY CAPITAL
10. Short-term borrowings:
a. Commercial paper .........................................................................................................................
b. Other short-term borrowings .........................................................................................................
11. Long-term borrowings (includes limited-life preferred stock and related surplus) ..............................
12. Accrued interest payable (See instructions).......................................................................................
13. Other liabilities....................................................................................................................................
14. Balances due to subsidiaries and related institutions:
a. Subsidiary bank(s).........................................................................................................................
b. Nonbank subsidiaries and related institutions ...............................................................................
15. Not applicable
16. Equity capital:
a. Perpetual preferred stock (including related surplus) ....................................................................
b. Common stock (including related surplus) ....................................................................................
c. Retained earnings .........................................................................................................................
d. Accumulated other comprehensive income2 .................................................................................
e. Other equity capital components3..................................................................................................
f. Total equity capital (sum of 16.a through 16.e) .............................................................................
17. TOTAL LIABILITIES AND EQUITY CAPITAL (Sum of items 10 through 14.b, and 16.f) ...................

Mil

5993
0010
0390

Thou

1.a.
1.b.
2.

3.a.
3.b.
2723

3.c.

3239
3238
3148

4.a.
4.b.
4.c.

0088
0087
0089

5.a.
5.b.
5.c.

0201
0202
3523
0027
3620
2170

6.a.
6.b.
6.c.
7.
8.
9.

2309
2724
3151
3166
3167

10.a.
10.b.
11.
12.
13.

3605
3621

14.a.
14.b.

3283
3230
3247
B530
A130
3210
3300

16.a.
16.b.
16.c.
16.d.
16.e.
16.f.
17.

1. This item is to be reported only by lower-tier parent bank holding companies.
2. Includes net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges,
cumulative foreign currency translation adjustments, and minimum pension liability adjustments.
3. Includes treasury stock and unearned Employee Stock Ownership Plan shares.

6/07

FR Y–9SP
Page 3

Schedule SC—Continued
MEMORANDA (to be completed annually only by top-tier and single-tier bank holding companies for the December 31 report date)
BHSP

1. Has the bank holding company engaged in a full-scope independent external audit at any time during the
calender year (Enter “1” for yes, enter “0” for no) ....................................................................................................... C884
2. If response to Memorandum item 1 is yes, indicate below the name and address of the bank holding company's
independent external auditing firm (see instructions), and the name and e-mail address of the auditing firm's
engagement partner.4
a.

M.1

M.2

b.
(1) Name of External Auditing Firm (TEXT C703)

(1) Name of Engagement Partner (TEXT C704)

(2) City (TEXT C708)

(2) E-mail Address (TEXT C705)

(3) State Abbrev. (TEXT C714)

(4) Zip Code (TEXT C715)

BHSP
Memoranda items 3.a and 3.b are to be completed by bank holding companies that have
elected to account for financial instruments or servicing assets and liabilities at fair value
under a fair value option.
3. Financial assets and liabilities measured at fair value:
a. Total assets ................................................................................................................................... F819
b. Total liabilities ................................................................................................................................ F820

Mil

Thou

M.3.a.
M.3.b.

4. The Federal Reserve regards information submitted in response to Memorandum item 2.b. as confidential.

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FR Y–9SP
Page 4

Schedule SC-M—Memoranda
Items 1 through 13 are to be completed by all bank holding companies filing the FR Y–9SP report.
Dollar Amounts in Thousands BHSP
1. Total consolidated assets of the bank holding company ..................................................................
2. Bank holding company (parent company only) borrowings not held by financial institution(s) or by
insiders (including directors) and their interests (included in balance sheet items 10 or 11 above) ..
3. Treasury stock (report only if the amount exceeds 5% of equity capital) included in item 16.e
above .................................................................................................................................................
4. Amount of nonvoting equity capital, including related surplus (included in balance sheet items
16.a., 16.b., 16.c., and 16.d.) .............................................................................................................
5. Total loans from parent bank holding company and nonbank subsidiary(s) to insiders
(excluding directors) and their interests .............................................................................................
6. Pledged securities ..............................................................................................................................
7. a. Fair value of securities classified as available-for-sale (included in item 2 of the balance sheet)
b. Amortized cost of securities classified as held-to-maturity (included in item 2 of the balance
sheet) ............................................................................................................................................
8. a. Total off-balance-sheet activities conducted either directly or through a nonbank
subsidiary......................................................................................................................................
b. Total debt and equity securities (other than trust perferred securities) outstanding that are
registered with the Securities and Exchange Commission ...........................................................
9. Balances held by the subsidiary bank(s) due from nonbank subsidiaries of the parent bank
holding company ................................................................................................................................
10. Balances held by the subsidiary bank(s) due to nonbank subsidiaries of the parent bank holding
company.............................................................................................................................................
11. Other assets (only report amounts that exceed 25 percent of balance sheet, line item 7):
a. Accounts receivable ......................................................................................................................
b. Income taxes receivable................................................................................................................
c. Premises and fixed assets ............................................................................................................
d. Net deferred tax assets .................................................................................................................
e. Cash surrender value of life insurance policies .............................................................................

Mil

Thou

8519

M.1.

3152

M.2.

3153

M.3.

C702

M.4.

3155
0416
8516

M.5.
M.6.
M.7.a.

8517

M.7.b.

F074

M.8.a.

F075

M.8.b.

6796

M.9.

6797

M.10.

A024
C256
2145
2148
C009

M.11.a.
M.11.b.
M.11.c.
M.11.d.
M.11.e.

f.

TEXT
8520

8520

M.11.f.

g.

TEXT
8521

8521

M.11.g.

TEXT
8522

8522

M.11.h.

3066
C257
2932
3049

M.12.a.
M.12.b.
M.12.c.
M.12.d.

h.
12. Other liabilities (only report amounts that exceed 25 percent of balance sheet, line item 13):
a. Accounts payable ..........................................................................................................................
b. Income taxes payable ...................................................................................................................
c. Dividends payable .........................................................................................................................
d. Net deferred tax liabilities ..............................................................................................................

e.

TEXT
8523

8523

M.12.e.

f.

TEXT
8524

8524

M.12.f.

TEXT
8525

8525

M.12.g.

C255

M.13.

g.
13. Notes payable to special-purpose subsidiaries that issued trust preferred securities (included in
balance sheet, item 14.b) ...................................................................................................................

06/06

FR Y–9SP
Page 5

Schedule SC-M—Continued
14. Have all changes in investments and activities been reported to the Federal Reserve on the Bank
Holding Company Report of Changes in Organizational Structure (FR Y-10)? This item must be
completed only by the top-tier bank holding company (and single-tier bank holding companies).
The top-tier bank holding company must not leave blank or enter “N/A.” Lower-tier bank holding
companies should report “N/A.” The top-tier bank holding company must enter “1” for yes or
for no changes to report; or enter “0” for no. If the answer to this question is no, complete
BHSP
the FR Y-10.....................................................................................................................................................

M.14.

6416

TEXT
6428

Name of bank holding company official verifying FR Y–10 reporting
(Please type or print name)

Area Code and Phone Number (TEXT 9009)

Dollar Amounts in Thousands BHSP
Memoranda items 15 and 16 should only be completed by tiered bank holding companies:
15. Short-term borrowings included in balance sheet item 14.b:
a. From parent bank holding company ..............................................................................................
b. From subsidiary bank holding company ........................................................................................
16. Long-term borrowings included in balance sheet item 14.b:
a. From parent bank holding company ..............................................................................................
b. From subsidiary bank holding company ........................................................................................
Memorandum Item 17 is to be completed only by the top-tier bank holding company
(and single-tier bank holding companies) for its consolidated nonbank and thrift subsidiaries:
17. a. Total combined nonbank assets of nonbank subsidiaries .............................................................
b. Total combined loans and leases of nonbank subsidiaries ...........................................................
c. Total aggregate operating revenue of nonbank subsidiaries .........................................................
d. Combined thrift assets included in 17.a ........................................................................................

Mil

Thou

3524
3526

M.15.a.
M.15.b.

3525
3527

M.16.a
M.16.b.

4778
C427
C428
2792

M.17.a.
M.17.b.
M.17.c.
M.17.d.

NUMBER (UNROUNDED)

e. Number of nonbank subsidiaries included in 17.a..................................... 2794
f. Number of thrift subsidiaries included in 17.d ........................................... 2796

M.17.e.
M.17.f.

The following two questions (items 18 and 19) will be used to determine if the reporting bank holding company must complete
the Consolidated Bank Holding Company Report of Equity Investments in Nonfinancial Companies (FR Y-12). In most cases,
these questions are only applicable to the top-tier BHC (and single-tier BHC). See the line item instructions for further details.
18. Does the bank holding company hold, either directly or indirectly through a subsidiary or affiliate, any
nonfinancial equity investments (see instructions for definition) within a Small Business Investment Company (SBIC) structure, or under section 4(c)(6) or 4(c)(7) of the Bank Holding Company Act, or pursuant
BHSP
to the merchant banking authority of section 4(k)4(H) of the Bank Holding Company Act, or pursuant to
the investment authority granted by Regulation K? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no)........................... C161

M.18.

If the answer to item 18 is no, your organization does not need to complete the FR Y–12. Skip item 19 and proceed to items
20.a. and 20.b., below. If the answer to item 18 is yes, proceed to item 19.
19. Do your aggregate nonfinancial equity investments (see instructions for definition) equal or exceed (on
an acquisition cost basis) 10 percent of the BHC's total capital as of the report date? (Enter ‘‘1’’ for yes; BHSP
enter ‘‘0’’ for no) ........................................................................................................................................... C159

M.19.

If the answer to both item 18 and item 19 is yes, your organization must complete the FR Y–12. Skip items 20.a. and 20.b.,
and proceed to item 21 below.
If the answer to either item 18 or item 19 is no, your organization does not need to complete the FR Y–12. Proceed to
items 20.a. and 20.b. below.

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FR Y–9SP
Page 6

Schedule SC-M—Continued
Items 20.a. and 20.b. are to be completed by all bank holding companies that are not requred to file the FR Y-12.
BHSP
20. a. Has the bank holding company sold or otherwise liquidated its holding of any nonfinancial equity
investment since the previous reporting period? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no) .......................... C700
b. Does the bank holding company manage any nonfinancial equity investments for the benefit of others?
(Enter ‘‘1’’ for yes; enter ‘‘0’’ for no) ....................................................................................................... C701

Memoranda items 21 and 22 are to be completed only by top-tier bank holding companies (and
single-tier bank holding companies) who have made an effective election to become a financial
holding company. See the line item instructions for further details.
BHSP
21. Net assets of broker–dealer subsidiaries engaged in underwriting or dealing securities
pursuant to Section 4(k)(4)(E) of the Bank Holding Company Act as amended by the
Gramm–Leach–Bliley Act ................................................................................................................... C252
22. Net assets of subsidiaries engaged in insurance or reinsurance underwriting pursuant to Section
4(k)(4)(B) of the Bank Holding Company Act as amended by the Gramm–Leach–Bliley Act ............ C253
Memorandum item 23 is to be completed by all bank holding companies who have participated
in the U.S. Department of Treasury Capital Purchase Program.
BHSP
23. Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
a. Senior perpetual preferred stock or similar items .......................................................................... G234
b. Warrants to purchase common stock or similar items ................................................................... G235

Mil

M.20.a.
M.20.b.

Thou

M.21.
M.22.

Mil

Thou
M.23.a.
M.23.b.

6/09

FR Y–9SP
Page 7

Notes to the Parent Company Only Financial Statements
Enter in the lines provided below any additional information on specific line items on the financial statements that the bank holding company wishes to explain, that has been separately disclosed in the bank holding company’s quarterly reports to its shareholders, in its press
releases, or on its quarterly reports to the Securities and Exchange Commission (SEC).
Also include any transactions which previously would have appeared as footnotes to the Balance Sheet and Income Statement. Each
additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a description
of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.

Example
A parent bank holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $50 thousand
and that amount has increased the parent company’s long-term unsecured debt by a material amount. Enter on the line item below the
following information:
TEXT

0000

BHSP

Bil

Mil

Thou

Balance Sheet, item 11, New loan to holding company’s ESOP
guaranteed by bank holding company parent
50

Notes to the Financial Statements
TEXT

1.

K141

Dollar Amount in Thousands BHSP
Outstanding issuances of perpetual preferred stock associated with the U.S.
Department of Treasury Community Development Capital Initiative (CDCI) program
included in Schedule SC, item 16.a, Perpetual preferred stock including related
surplus (for Subchapter S corporations, outstanding issuances of subordinated
debt securities associated with CDCI included in Schedule SC, item 11, Long-term
borrowings)

Bil

Mil

Thou

1.

K141

2.

8527

3.

8528

4.

8529

5.

8530

8527

2.

8528

3.

8529

4.

8530

5.

12/10