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FR Y-9LP - Parent Company Only Financial Statements Guide

Overview

The FR Y-9LP (Parent Company Only Financial Statements for Large Holding Companies) collects the unconsolidated balance sheet, income statement, and detailed supporting schedules from the parent holding company.

Filing Requirements

Who Files: - Bank holding companies (BHCs) with consolidated total assets >= $3 billion - Savings and loan holding companies (SLHCs) with consolidated total assets >= $3 billion

Frequency: Quarterly

OMB Control Number: 7100-0244

Key Schedules

Schedule Description
Schedule PC Parent Company Only Balance Sheet
Schedule PC-A Cash and Balances Due
Schedule PC-B Securities and Investments
Schedule PI Parent Company Only Income Statement
Schedule PI-A Interest Income/Expense Detail

Key MDRM Codes

Mnemonic Item Code Description
BHCP 2170 Total Assets
BHCP 2948 Total Liabilities
BHCP 3210 Total Equity Capital
BHCP 4340 Net Income
BHCP 3283 Common Stock
BHCP 3230 Surplus

Parent vs Consolidated Comparison

Aspect FR Y-9LP (Parent) FR Y-9C (Consolidated)
Scope Parent company only Parent + all subsidiaries
Subsidiaries Investment method Full consolidation
Intercompany Not eliminated Eliminated
Use Case Liquidity analysis Capital adequacy

Double Leverage Analysis

The FR Y-9LP enables calculation of double leverage:

Double Leverage Ratio = Equity Investment in Subsidiaries / Parent Equity Capital

A ratio > 100% indicates the parent is financing subsidiary equity with debt.

Relationship to Other Forms

  • FR Y-9C: Consolidated counterpart; parent + subsidiary data
  • FR Y-9SP: Simplified version for smaller holding companies
  • FR Y-6: Annual report supplement with ownership details

Data Sources

Notes

  • Critical for analyzing holding company liquidity
  • Parent-only data not publicly disclosed for most items
  • Used in stress testing to assess funding vulnerabilities