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Federal Reserve Board of Governors

Reporting forms

FR Y-9SP

Parent Company Only Financial Statements for Small Holding Companies

Description: This report collects basic financial data from small domestic bank holding companies (BHCs) and savings and loan holding companies (SLHCs) on a parent-only basis in the form of a balance sheet, an income statement, and a schedule for certain memoranda items.

OMB: 7100-0128

Purpose: The information is used to assess and monitor the financial condition of parent BHCs and SLHCs.

Background: The report was initiated as form FR 2352 in 1985 in conjunction with other changes to the FR Y-9 report. When the FR Y-9 was split into the FR Y9C (consolidated) and the FR Y-9LP (parent only) for large BHCs in June 1986, the FR 2352 was extensively revised and renamed the FR Y 9SP. In keeping with the FR Y-9C and FR Y-9LP reporting requirements, the asset-size threshold for filing the FR Y-9SP was increased from $150 million to $500 million effective with the June 2006, report date. Consistent with the Call Report, the content and structure of this report are frequently revised in consideration of developments in the banking industry and changes in supervisory, regulatory, and analytical needs. This report is required under Regulation Y and the Bank Holding Company Act of 1956 as amended. The Dodd-Frank Wall Street Reform and Consumer Protection Act (the Dodd-Frank Act) was enacted into law on July 21, 2010. Title III of the Dodd-Frank Act abolished the Office of Thrift Supervision (OTS) and transferred all former OTS authorities (including rulemaking) related to SLHCs to the Federal Reserve effective as of July 21, 2011. The Federal Reserve also became responsible for the consolidated supervision of SLHCs beginning July 21, 2011. During 2011, the Board finalized its proposal exempting a limited number of SLHCs from regulatory reporting using the Board's existing regulatory reports and providing a two year phase-in approach for regulatory reporting for all other SLHCs beginning March 31, 2012.

Respondent Panel: This report is filed by small BHCs and SLHCs. For purposes of this report, small BHCs and SLHCs are BHCs and SLHCs with total consolidated assets of less than $500 million, except BHCs and SLHCs meeting certain criteria that may be required to file the Consolidated Financial Statements for Bank Holding Companies (FR Y 9C). When such BHCs and SLHCs are tiered BHCs or SLHCs, each of the subsidiary BHCs or SLHCs file separate reports.

Frequency: Semiannually, as of the last calendar day of June and December.

Public Release: Data are published in the Federal Reserve Bulletin and the Federal Reserve's Uniform Bank Holding Company Performance Report (BHCPR). With certain exceptions, microdata are considered public information and are available through the Board's Freedom of Information Office.

Last Update: June 13, 2014