Reporting FR Y-9C (non AA HCs) with less than $5 billion in total assets

New line (HCB7) to capture
ASU 2022-01

DRAFT

FR Y-9C
OMB Number 7100-0128
Approval expires December 31, 2024
Page 1 of 76

Board of Governors of the Federal Reserve System

Consolidated Financial Statements for
Holding Companies—FR Y-9C
Report at the close of business as of the last calendar day of the quarter
This Report is required by law: Section 5(c) of the BHC Act
(12 U.S.C. § 1844(c)), section 10 of Home Owners’ Loan Act
(HOLA) (12 U.S.C. § 1467a(b)), section 618 of the Dodd-Frank Act
(12 U.S.C. § 1850a(c)(1)), section 165 of the Dodd-Frank Act
(12 U.S.C. § 5365), and section 252.153(b)(2) of Regulation YY
(12 CFR 252.153(b)(2)).
This report form is to be filed by holding companies with total
consolidated assets of $3 billion or more. In addition, holding
NOTE: Each holding company's board of directors and senior management are responsible for establishing and maintaining an effective system of internal control, including controls over the
Consolidated Financial Statements for Holding Companies. The
Consolidated Financial Statements for Holding Companies is to be
prepared in accordance with instructions provided by the Federal
Reserve System. The Consolidated Financial Statements for Holding
Companies must be signed and attested by the Chief Financial
Officer (CFO) of the reporting holding company (or by the individual
performing this equivalent function).

companies meeting certain criteria must file this report (FR Y-9C)
regardless of size. See page 1 of the general instructions for further information. However, when such holding companies own or
control, or are owned or controlled by, other holding companies,
only the top-tier holding company must file this report for the consolidated holding company organization. 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:
Month / Day / Year (BHCK 9999)

I, the undersigned CFO (or equivalent) of the named holding
company, attest that the Consolidated Financial Statements for
Holding Companies (including the supporting schedules) 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) (BHCK C490)

Legal Title of Holding Company (RSSD 9017)

Signature of Chief Financial Officer (or Equivalent) (BHCK H321)

(Mailing Address of the Holding Company) Street / PO Box (RSSD 9110)

Date of Signature (MM/DD/YYYY) (BHTX J196)

City (RSSD 9130)

0=No BHCK
Is confidential treatment requested for any
portion of this report submission? .................. 1=Yes C447

In accordance with the General Instructions for this report
(check only one),

State (RSSD 9200)

Zip Code (RSSD 9220)

Person to whom questions about this report should be directed:

Name / Title (BHTX 8901)

1. a letter justifying this request is being provided along
with the report (BHCK KY38) ........................................

Area Code / Phone Number (BHTX 8902)

2. a letter justifying this request has been provided
separately (BHCK KY38) .............................................

Area Code / FAX Number (BHTX 9116)

E-mail Address of Contact (BHTX 4086)

For Federal Reserve Bank Use Only
RSSD ID
C.I.

S.F.

Holding companies must maintain in their files a manually signed and attested printout of the data submitted.
Public reporting burden for this information collection is estimated to vary from 5 to 1,250 hours per response, with an average of 44.79 hours per response for non-Advanced Approaches holding companies with $5 billion or more and an average of 35.59 hours per response for non-Advanced Approaches holding companies with less than $5 billion in total assets and 49.80 hours for
Advanced Approaches holding companies, 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, 20th and C Streets, NW, Washington, DC 20551, and to the Office of Management and Budget, Paperwork Reduction Project (7100-0128), Washington, DC 20503.
12/2021

FR Y-9C
Page 22 of 76

Schedule HC-B—Continued
Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands
5. Asset-backed securities and structured financial products:
a. Asset-backed Securities (ABS) .................................................
b. Structured financial products ....................................................
6. Other debt securities:
a. Other domestic debt securities..................................................
b. Other foreign debt securities ....................................................
7. Not applicable.
8. Total (sum of items 1 through 6.b)1 ................................................

BHCK

Amount

Available-for-Sale
(Column B)
Fair Value

BHCK

Amount

(Column C)
Amortized Cost
BHCK

Amount

(Column D)
Fair Value
BHCK

Amount

C026
HT58

C988
HT59

C989
HT60

C027
HT61

5.a.
5.b.

1737
1742

1738
1743

1739
1744

1741
1746

6.a.
6.b.

MG95

BHCT

7.

1754

1771

1772

1773

8.

Unallocated portfolio layer fair value hedge basis adjustments

Memoranda
Dollar Amounts in Thousands
1. Pledged securities ....................................................................................................................................................................
2. Remaining maturity or next repricing date of debt securities2, 3 (Schedule HC-B, items 1 through 6.b in columns A and D above):
a. 1 year and less ......................................................................................................................................................................
b. Over 1 year to 5 years ............................................................................................................................................................
c. Over 5 years .........................................................................................................................................................................
2

BHCK

Amount

0416

M.1.

0383
0384
0387

M.2.a.
M.2.b.
M.2.c.

1778

M.3.

8782
8783

M.4.a.
M.4.b.

Memorandum item 3 is to be completed semiannually in the June and December reports only.
3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar year-to-date
(report the amortized cost at date of sale or transfer) ........................................................................................................................
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule HC-B, items 2, 3, 5, and 6):
a. Amortized cost ......................................................................................................................................................................
b. Fair value .............................................................................................................................................................................

1. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a, plus Schedule HI-B, Part II, item 7, column B. For institutions that
have not adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a. For all institutions, the total reported in column D must equal Schedule HC, item 2.b.
2. Includes held-to-maturity securities at amortized cost, available-for-sale debt securities at fair value, and equity securities with readily determinable fair values not held for trading
(reported in Schedule HC, item 2.c) at fair value.
3. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date.

06/2022
12/2020