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

FR Y-9C
OMB Number 7100-0128
Approval expires September 30, 2026
Page 1 of 74

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 form is to be filed by holding companies with total
consolidated assets of $3 billion or more. In addition, holding

Date of Report:

Month / Day / Year (BHCK 9999)

AF

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.

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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)).

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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)

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)

For Federal Reserve Bank Use Only

Zip Code (RSSD 9220)

E-mail Address of Contact (BHTX 4086)

RSSD
ID
Holding
companies
must maintain in their files a physically (ink) or electronically signed and attested submitted FR Y-9C.
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.
09/2023

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FR Y-9C
Page 23 of 74

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

Dollar Amounts in Thousands

BHCK

Amount

Available-for-Sale

(Column B)
Fair Value
BHCK

Amount

(Column C)
Amortized Cost
BHCK

Amount

(Column D)
Fair Value
BHCK

Amount

AF
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Memorandum items 5.a through 5.f are to be completed by holding
companies with $10 billion or more in total assets.1

5. Asset-backed securities (ABS) (sum of Memorandum
items 5.a through 5.f must equal Schedule HC-B, item 5.a):
a. Credit card receivables ............................................................
b. Home equity lines ...................................................................
c. Automobile loans....................................................................
d. Other consumer loans..............................................................
e. Commercial and industrial loans ................................................
f. Other....................................................................................

B838
B842
B846
B850
B854
B858

B839
B843
B847
B851
B855
B859

B840
B844
B848
B852
B856
B860

B841
B845
B849
B853
B857
B861

M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.

G348
G352
G356

G349
G353
G357

G350
G354
G358

G351
G355
G359

M.6.a.
M.6.b.
M.6.c.

G360
G364

G361
G365

G362
G366

G363
G367

G368
G372

G369
G373

G370
G374

G371
G375

M.6.d.
M.6.e.
M.6.f.
M.6.g.

Memorandum items 6.a through 6.g are to be completed by holding
companies with $10 billion or more in total assets.1

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6. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 6.a through 6.g
must equal Schedule HC-B, 5.b):
a. Trust preferred securities issued by financial institutions..................
b. Trust preferred securities issued by real estate investment trusts ......
c. Corporate and similar loans.......................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ..................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........
f. Diversified (mixed) pools of structured financial products ................
g. Other collateral or reference assets ............................................

1. The $10 billion asset-size test is based on the total assets reported as of prior year June 30 report date.

Insert A

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Insert A

Held‐to‐Maturity 
(Column A) 
(Column B) 
Amortized Cost 
Fair Value 

Available‐for‐Sale
(Column C) 
(Column D) 
Fair Value 
Amortized Cost 

Dollar Amounts in Thousands 

BHCK  Amount  BHCK  Amount  BHCK  Amount  BHCK  Amount

7. Structured financial products
guaranteed by U.S. Government agencies
or sponsored agencies included
in Schedule HC‐B, item 5.b…………................ 

PU98   

PV00 

PV01 

M.7

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PU99   

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FR Y-9C
Page 25 of 74

Schedule HC-C—Continued
(Column A)
Consolidated

Dollar Amounts in Thousands

BHCK

Amount

(Column B)
In Domestic Offices
BHDM

Amount

Holding companies with less than $5 billion in total assets should report
data item 9.b.(3) and leave data items 9.b.(1) and 9.b.(2) blank.1
J454

J454

9.a.

1545

1545

J451

J451

9.b.(1)
9.b.(2)

KX57

KX57

9.b.(3)

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9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ...............................
b. Other loans
(1) Loans for purchasing or carrying securities
, including margin loans
(secured or unsecured) .....................................................
(2) All other loans (exclude consumer loans)...............................
(3) Loans for purchasing or carrying securities (secured and
unsecured) and all other loans ............................................
, including margin loans,
Holding companies with less than $5 billion in total assets should report
data item 10.c. and should leave data items 10.a. and 10.b. blank.1

Memoranda

2165

F162
F163

10.

KX58
2123

2123

10.a.
10.b.
10.c.
11.

2122

2122

12.

AF

10. Lease financing receivables (net of unearned income) .....................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) .........................................
b. All other leases .....................................................................
c. Lease finance receivables.......................................................
11. LESS: Any unearned income on loans reflected in items 1–9 above ....
12. Total loans and leases held for investment and held for sale (sum of
items 1 through 10 minus item 11)
(total of column A must equal Schedule HC, sum of items 4.a and 4.b)...

Dollar Amounts in Thousands

BHDM

Amount

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HC-C memoranda items 1.a.(1) through 1.f.(3)(c) are to be completed semiannually in June and
December by holding companies with less than $5 billion total assets. These items are to be
completed quarterly by holding companies with $5 billion or more in total assets.1

1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule HC-C, and not reported as past due or
nonaccrual in Schedule HC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1– 4 family residential construction loans ..............................................................
(2) All other construction loans and all land development and other land loans..................
b. Loans secured by 1– 4 family residential properties in domestic offices ...........................
c. Secured by multifamily (5 or more) residential properties in domestic offices ....................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ........................
(2) Loans secured by other nonfarm nonresidential properties.......................................
Holding companies with less than $5 billion in total assets should report Memo item 1.e.(3)
(semiannually in June and December), and should leave data item 1.e.(1) and 1.e.(2) blank.1
e. Commercial and Industrial loans:
(1) To U.S. addressees (domicile)............................................ K163
(2) To non-U.S. addressees (domicile)...................................... K164
(3) To U.S. addressees (domicile) and non-U.S
addressees (domicile) ...................................................... KX59

K158
K159
F576
K160

M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.

K161
K162

M.1.d.(1)
M.1.d.(2)

BHCK

M.1.e.(1)
M.1.e.(2)
M.1.e.(3)

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
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FR Y-9C
Page 27 of 74

Schedule HC-C—Continued
Memoranda—Continued
Dollar Amounts in Thousands

BHCK

Amount

Memorandum item 5 is to be completed by all holding companies. Memorandum item 5.a and 5.b
are to be completed semiannually in the June and December reports only.1
5. Purchased credit-impaired loans held for investment accounted for in accordance with FASB
ASC 310-30 (former AICPA Statement of Position 03-3) (exclude loans held for sale):
a. Outstanding balance............................................................................................. C779
b. Amount included in Schedule HC-C, items 1 through 9 ................................................ C780
Memorandum item 6.a, 6.b, and 6.c are to be completed semiannually in the June and December
reports only.

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6. Closed-end loans with negative amortization features secured by 1– 4 family residential
properties in domestic offices:
a. Total amount of closed-end loans with negative amortization features secured
by 1– 4 family residential properties (included in Schedule HC-C, items 1.c.(2)(a) and (b)) .. F230

M.5.a.
M.5.b.

M.6.a.

AF

Memorandum items 6.b and 6.c are to be completed by holding companies that had
closed-end loans with negative amortization features secured by 1–4 family residential
properties (as reported in Schedule HC-C, Memorandum item 6.a) as of the preceding
December 31 report date, that exceeded the lesser of $100 million or 5 percent of total
loans and leases held for investment and held for sale in domestic offices (as reported in
Schedule HC-C, item 12, column B).

M.6.b.

M.6.c.

M.9.

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b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1– 4 family residential properties ...................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1– 4 family
residential properties included in the amount reported in Memorandum item
6.a above ........................................................................................................... F232
7.– 8. Not applicable.
BHDM
9. Loans secured by 1– 4 family residential properties in domestic offices in process of
foreclosure (included in Schedule HC-C, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ................. F577
10.– 11. Not applicable.
1. Memorandum item 5 is to be completed only by holding companies that have not yet adopted ASU 2016-13.

Insert B

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Insert B
Memorandum items 10.a through 10.e are to be completed by holding companies with $10 billion
or more in total assets2 and the sum must equal the amounts reported on Schedule HC-C, item 9.a,
column A and column B, respectively.

Dollar Amounts in Thousands
10. Loans to nondepository financial institutions:
a.Loans to mortgage credit intermediaries………………
b.Loans to business credit intermediaries………………
c.Loans to private equity funds……………………………
d.Loans to consumer credit intermediaries………………

(Column B)
Domestic Offices
BHDM Amount

PV05
PV06
PV07
PV08
PV09

PV05
PV06
PV07
PV08
PV09

M.10.a
M.10.b
M.10.c
M.10.d
M.10.e

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e.Other loans to nondepository financial institutions……

(Column A)
Consolidated
BHCK Amount

2. Asset-size test is based on the total assets reported as of prior year June 30 report date.

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For Federal Reserve Bank Use Only

FR Y-9C
Page 35 of 74

C.I.

Schedule HC-L—Derivatives and Off-Balance-Sheet Items
Report only transactions with nonrelated institutions
Dollar Amounts in Thousands BHCK
1. Unused commitments (report only the unused portions of commitments that are fee paid or
otherwise legally binding):
a. Revolving, open-end loans secured by 1– 4 family residential properties, (e.g., home equity lines) .. 3814

Amount

1.a.

1.b.(1) and 1.b.(2) are to be completed by holding companies with $5 billion or more in total
assets1 semiannually in the June and December reports only.
b. (1) Unused consumer credit card lines ...................................................................... J455
(2) Other unused credit card lines ............................................................................ J456
c. (1) Commitments to fund commercial real estate, construction, and land development loans
secured by real estate (sum of items 1.c.(1)(a) and (b) must equal item 1.c.(1)) ............... 3816

1.b.(1)
1.b.(2)
1.c.(1)

(a) 1– 4 family residential construction loan commitments ........ F164
(b) Commercial real estate, other construction loan, and land
development loan commitments .................................... F165

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1.c.(1)(a)

(2) Commitments to fund commercial real estate, construction, and land development loans
NOT secured by real estate ................................................................................ 6550

1.c.(1)(b)

1.c.(2)

Insert C

AF

Item 1(d) is to be completed by holding companies with $5 billion or more in total assets.1

d. Securities underwriting ...........................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans .........................................................................
(2) Loans to financial institutions .............................................................................
(4)
(3) All other unused commitments ............................................................................
2. Financial standby letters of credit and foreign office guarantees ..........................................

3817

1.d.

J457

1.e.(1)
1.e.(2)
1.e.(3)
2.

J458
J459
6566

Item 2.a is to be completed by holding companies with $5 billion or more in total assets.1

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a. Amount of financial standby letters of credit conveyed to others ..................................... 3820
3. Performance standby letters of credit and foreign office guarantees ..................................... 6570

2.a.
3.

Item 3.a is to be completed by holding companies with $5 billion or more in total assets.1

a. Amount of performance standby letters of credit conveyed to others ................................
4. Commercial and similar letters of credit ..........................................................................
5. Not applicable.
6. Securities:
a. Securities lent ......................................................................................................
b. Securities borrowed ...............................................................................................

3822
3411

3.a.
4.

3433
3432

6.a.
6.b.

Items 7.a. through 7.d.(2)(b) are to be reported by holding companies with $5 billion or more in total assets.1
7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps .........................................................
(2) Total return swaps ............................................................
(3) Credit options..................................................................
(4) Other credit derivatives .....................................................
b. Gross fair values:
(1) Gross positive fair value ....................................................
(2) Gross negative fair value ...................................................

(Column A)
Sold Protection
BHCK

Amount

(Column B)
Purchased Protection
BHCK

C968
C970
C972

C969
C971
C973

C974

C975

C219

C221

C220

C222

Amount

7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
7.b.(1)
7.b.(2)

1. The $5 billion asset size test is based on the total assets reported as of prior year June 30 report date.

Asset

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Insert C

Dollar Amounts in Thousands
(2) Loans to depository financial institutions………………………………
(3) Loans to nondepository financial institutions………………………….

BHCK

Amount

PV10 
PV11 

1.e.(2)

PV12
PV13
PV14
PV15
PV16

1.e.(3)(a)

1.e.(3)

Items 1.e.(3)(a) through 1.e.(3)(e) are to be completed by holding
companies with $10 billion or more in total assets1 and the sum
must equal Item 1.e.(3) above.
(a)Loans to mortgage credit intermediaries………………………...…….

1.e.(3)(b)

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(b)Loans to business credit intermediaries………………………………

(c)Loans to private equity funds……………………………………………..
(d)Loans to consumer credit intermediaries……………………………….

1.e.(3)(d)
1.e.(3)(e)

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(e)Other loans to nondepository financial Institutions…………………….

1.e.(3)(c)

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FR Y-9C
Page 45 of 74

Schedule HC-N—Continued
Memoranda–Continued
(Column A)
Past due
30 through 89 days
and still accruing
BHCK

Amount

BHCK

Amount

BHCK

Amount

HK27

HK28

M.1.g.

6558

6559

6560

M.2.

T

HK26

3508

C240

1912

1913

M.3.

C241

C226

M.5.

AF

Dollar Amounts in Thousands
1. g. Total loans restructured in troubled debt
restructuring included in Schedule HC-N
items 1 through 7, above (sum of Memorandom items 1.a.(1) through item 1.f) 1 ..
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule HC-N, items 4 and 7 above .......
3. Loans and leases included in Schedule
HC-N, items 1, 2, 4, 5, 6, 7, and 8 extended
to non-U.S. addressees.........................
4. Not applicable.
5. Loans and leases held-for-sale (included in
Schedule HC-N, items 1 through 8 above)..

(Column C)
Nonaccrual

(Column B)
Past due
90 days or more
and still accruing

(Column A)
Past due
30 through 89 days

BHCK

Amount

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Dollar Amounts in Thousands
Item 6 is to be reported only by holding companies with total consolidated assets2 of $5 billion
or more, or with $2 billion or more in par/notional
amounts of off-balance-sheet derivative
contracts (as reported in Schedule HC-L, items
11.a through 11.e).

6. Derivative contracts:
Fair value of amounts carried as assets .... 3529

and 8

(Column B)
Past due
90 days or more

BHCK

Amount

3530

M.6.

Dollar Amounts in Thousands
Memorandum items 7, 8, 9.a, and 9.b are to be completed semiannually in the June and
December reports only.

BHCK

Amount

7. Additions to nonaccrual assets during the previous six months ...................................... C410
8. Nonaccrual assets sold during the previous six months ................................................ C411

Insert D

(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands BHCK
9. Purchased credit-impaired loans accounted
for in accordance with FASB ASC 310-30
(former AICPA Statement of Position 03-3):3
a. Outstanding balance ......................... L183
b. Amount included in Schedule HC-N,
items 1 through 7, above ................... L186

Amount

(Column B)
Past due
90 days or more
and still accruing
BHCK

Amount

M.7.
M.8.
(Column C)
Nonaccrual

BHCK

Amount

L184

L185

M.9.a.

L187

L188

M.9.b.

1. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(3) when calculating the total in Memorandum item 1.g.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
3. Memorandum items 9.a and 9.b should be completed only by holding companies that have not yet adopted ASU 2016-13.
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Insert D

(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands

BHCK

Amount

PV23

BHCK

Amount

PV24

(Column C)
Nonaccrual

BHCK

Amount 

PV25

M.9.

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9. Loans to nondepository financial institutions,
included in Schedule HC-N, item 7:

(Column B)
Past due 90
days or more
and still
accruing

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