FR Y-14A/Q/M Reporting: Three Filing Clocks, One $100 Billion Panel

The Federal Reserve Board’s Capital Assessments and Stress Testing reports, collection FR Y-14A/Q/M under OMB control number 7100-0341, collect stress test and capital plan data from U.S. top-tier holding companies with $100 billion or more in total consolidated assets. FR Y-14A/Q/M reporting runs on three clocks: an annual FR Y-14A of projections built on 31 December data, quarterly FR Y-14Q schedules due 47 or 52 calendar days after quarter-end, and monthly FR Y-14M loan files. The Board’s May 2026 notice extending the collection (FR Doc 2026-10099) estimated 35 respondents and 774,828 burden hours a year.

Membership of the panel settles only part of the obligation. A firm’s category (I to IV) and a set of materiality tests decide which schedules it files, and four Federal Reserve documents published between May and October 2026 put different parts of the report on different effective dates.

Related reading: FR Y-14 Reporting: April 30 Deadline, New Fields and a 2027 Proposal

Filing summary

Legal basis for FR Y-14A/Q/M reporting: BHC Act, Dodd-Frank section 165 and the capital plan rule

All three instruction books open with the same statutory list. The reports are required by law under sections 5(b) and 5(c) of the Bank Holding Company Act (12 U.S.C. 1844(b) and (c)), section 165 of the Dodd-Frank Act as amended by sections 401(a) and (e) of the Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA) (12 U.S.C. 5365), section 10(b) of the Home Owners’ Loan Act (12 U.S.C. 1467a(b)), section 102(a)(1) of the Dodd-Frank Act, section 401(g) of EGRRCPA and section 8 of the International Banking Act of 1978 (12 U.S.C. 3106). The Board’s report pages describe participation as mandatory.

The filing population is defined by reference to the Board’s rules. Bank holding companies and intermediate holding companies report as defined by the capital plan rule, 12 CFR 225.8; covered savings and loan holding companies as defined by the Board’s savings and loan holding company rule, 12 CFR part 238. The stress-test mechanics the data feed sit in Regulation YY (12 CFR part 252) and Regulation LL (12 CFR part 238): the FR Y-14A instructions cite “252.144 (Annual Stress Tests)” of Regulation YY and 12 CFR 238.143 for the GMS as-of date, and 12 CFR 252.56(b) for the capital action assumptions in the DFAST version of the Summary schedule. In Regulation YY (12 CFR part 252), 12 CFR 252.144 sets risk-management and risk-committee requirements for certain foreign banking organizations; the company-run stress test, including the trading and counterparty component and its as-of date, is 12 CFR 252.54.

The paperwork authority runs on its own track. The Board approves the collection under authority delegated by the Office of Management and Budget, and the May 2026 notice (91 FR 29485) extended FR Y-14A/Q/M for three years with revision. The current FR Y-14Q and FR Y-14M books print an OMB expiration date of September 30, 2029. The FR Y-14A book still posted as current on its report page prints September 30, 2026, because it predates that extension.

Confidentiality is part of the design. The instructions treat the data as collected in the supervisory process and subject to exemption 8 of the Freedom of Information Act, with exemption 4 available for commercial and financial information and disclosure decided case by case. The May 2026 notice describes the FR Y-14 reports as confidential supervisory information.

Definitions follow a stated order of authority. The FR Y-14Q book tells filers to settle a definition by reading the FR Y-14A instructions, then the FR Y-14M instructions, then the latest FR Y-9C instructions; the FR Y-14M book starts with itself; the FR Y-14A book adds the most recent CapPR and CCAR instructions as references. All three send consolidation questions to the FR Y-9C General Instructions.

Who must report FR Y-14: the $100 billion panel, categories and materiality

Three types of holding company file: U.S. bank holding companies (BHCs), U.S. intermediate holding companies (IHCs) of foreign banking organizations, and covered savings and loan holding companies (SLHCs), in each case with $100 billion or more in total consolidated assets. A covered SLHC is one not substantially engaged in insurance or commercial activities, with the definition anchored in 12 CFR 217.2 and 238.2. Size is the average of total consolidated assets over the previous four calendar quarters as reported on the FR Y-9C.

Filing starts with the reporting period after the quarter in which the threshold is met. The instructions give their own example: a firm that crosses $100 billion on 25 July and meets the test on its third-quarter FR Y-9C first reports the FR Y-14Q and FR Y-14A as of 31 December and the FR Y-14M as of December. A foreign bank enters the panel through its IHC; the instructions are silent on U.S. branches and agencies, which are absent from the three respondent types. (The foreign parent’s own capital and the assets of its U.S. operations go on a different return, covered in our FR Y-7Q guide for foreign banking organizations.)

Category decides the FR Y-14A schedule set. The categories follow the Board’s 2019 tailoring framework: Category I covers U.S. GSIBs, and Category IV covers firms with $100 billion or more in assets that meet none of the Category I to III criteria.

Source: FR Y-14A instructions, Reporting Requirements table.

Category III firms report the DFAST version of sub-schedule A.1.d (Capital) only every other year. On the FR Y-14Q, every filer submits the PPNR, Operational Risk, Regulatory Capital, Regulatory Capital Instruments and Balances schedules. Trading (Schedule F) and Counterparty (Schedule L) apply only to Category I to III firms whose aggregate trading assets and liabilities, averaged over four quarters as of two quarters before the reporting quarter, are $50 billion or more or 10 percent or more of total consolidated assets. A firm over that line at the second quarter files from the fourth quarter. The same test governs the FR Y-14A trading and counterparty sub-schedules, and the FR Y-14A instructions add that the Board may require any company to complete the counterparty schedule, citing the same outdated section, 12 CFR 252.144(b)(2); the Regulation YY power to require a trading and counterparty component now sits in 12 CFR 252.54(b)(2).

Every other FR Y-14Q schedule turns on materiality, and the FR Y-14M applies the same thresholds. A portfolio is material when its asset balances exceed $5 billion or exceed a share of Tier 1 capital: 5 percent for Category I to III firms, 10 percent for Category IV.

The May 2026 notice settled a question firms had raised about the averaging: the four-quarter average applies to both tests, measured at the end of each of the four most recent quarters, and meeting either test triggers the schedule. The FR Y-14Q schedule is then due the following quarter and the FR Y-14M schedule from the last month of the following quarter. In the notice’s example, a Category I firm over either line as of 30 June files the schedule for the September report date. For schedules that cover serviced loans, materiality is measured on the owned portfolio.

One sentence in that notice should shape the control framework: for existing FR Y-14 filers, the Board does not contact a firm when it must begin reporting a new schedule. Watching the four-quarter averages is the filer’s job. The approved FR Y-14M instructions for the 31 December 2026 implementation carry the clarified averaging wording; the current FR Y-14Q and FR Y-14M books still use the shorter text.

What the report contains: FR Y-14A projections, FR Y-14Q schedules and FR Y-14M loan files

FR Y-14A: nine projected quarters under four scenarios

The FR Y-14A collects quantitative projections of balance sheet, income, losses and capital across scenarios, together with qualitative information on the methodologies behind them. Its schedules are Summary (A), Scenario (B), Regulatory Capital Instruments (C), Operational Risk (E), Business Plan Changes (F) and the Collection of Supplemental CECL Information; Schedule D, Regulatory Capital Transitions, is discontinued. The Summary schedule splits into income statement, balance sheet, standardized RWA and capital (A.1.a to A.1.d), retail (A.2), AFS and HTM securities (A.3), trading (A.4), counterparty credit risk (A.5), operational risk (A.6) and PPNR (A.7).

Projections run under the supervisory baseline and severely adverse scenarios supplied by the Federal Reserve and under the firm’s own Internal baseline and Internal stress scenarios. The horizon carries one quarter of actual data followed by nine projected quarters, labelled PQ1 to PQ9, extending to PQ10 or later where an item needs it.

Category I to III firms file two versions of the Summary sub-schedules. The DFAST version excludes business plan changes, material or immaterial, uses the DFAST capital action assumptions and is filed for every Federal Reserve scenario. The CCAR version includes material business plan changes and is filed for the supervisory severely adverse scenario and the firm scenarios. A firm that adopts the supervisory baseline as its internal baseline still submits both, because the internal baseline carries material business plan changes and planned capital actions while the supervisory baseline does not.

FR Y-14Q: quarterly portfolio, position and revenue data

The FR Y-14Q schedules are A (Retail, A.1 to A.10, from international auto loans to student loans), B (Securities), C (Regulatory Capital Instruments), D (Regulatory Capital), E (Operational Risk), F (Trading, F.1 to F.25), G (PPNR), H (Wholesale: H.1 Corporate Loan Data, H.2 Commercial Real Estate, H.3 Line of Business, H.4 Internal Risk Rating), J (Retail FVO/HFS), K (Supplemental), L (Counterparty) and M (Balances). The general description in the current book still mentions an MSR Valuation schedule, yet the contents page jumps from H to J. The Board’s October 2026 proposal records that Schedule I collected MSR valuation data before 2019 and was then retired, and it proposes to bring the schedule back.

Schedule H.1 is loan-level. It covers corporate loans and leases held for investment or for sale with a committed balance of $1 million or more, at the consolidated holding company level and including unused commitments; trading-account loans and Paycheck Protection Program loans are excluded. Facilities below $1 million stay in the data through other schedules: their outstanding balances go into the Supplemental schedule and the FR Y-14A Summary schedule. The boundary with the small business schedules (A.8 and A.9) is the credit process. Loans graded or rated under the firm’s commercial rating system are corporate; loans that are scored or delinquency-managed are small business.

FR Y-14M: monthly loan-level retail files

The FR Y-14M holds four collections in data-dictionary format: Schedule A (domestic first lien closed-end 1-4 family residential loans), Schedule B (domestic home equity loans and lines), Schedule C (address matching) and Schedule D (domestic credit card). Schedules A, B and D each have a loan-level table and a portfolio-level table, and the dictionary gives every line item’s name, format and mandatory or optional status. “Optional” has a narrow meaning in the credit card instructions: an optional variable must be reported if the firm uses the information in its risk management or otherwise generates or stores it.

Units, signs and blanks

Across the reports, dates use YYYYMMDD unless an item says otherwise, negative numbers carry a minus sign, and FR Y-14A/Q income and loss data are periodic amounts, never cumulative or year-to-date. Every item takes an amount, zero or null; where information is unavailable or not applicable and no option such as “not available” exists, the field stays blank. On the FR Y-14A and FR Y-14Q, gray or shaded cells are left alone. FR Y-14M Schedules A, B and C (first lien, home equity and address matching) take no header row, all four FR Y-14M schedules bar quotation marks as text identifiers, and the first lien and home equity instructions require character codes exactly as listed: a Character (2) item with value 1 is submitted as “1”, never “01”.

Deadlines and reference dates for FR Y-14Q, FR Y-14M and FR Y-14A

Sources: FR Y-14A, FR Y-14Q and FR Y-14M instructions, When to Submit the Reports; FR Doc 2026-20247.

Fourth-quarter trading and counterparty data follow the shock date. Unless the Board requires a different weekly period, firms may report them as of the most recent date in their weekly internal risk reporting cycle, provided it falls in the same calendar week as the as-of date. The current FR Y-14Q book keys these rows to the fourth quarter; the approved R-1873 FR Y-14Q book re-keys them to “the quarter which contains the GMS as-of date.”

Under the final rule effective 2 November 2026, the capital plan and company-run stress test deadline moves to 30 April, and the Board moved “all FR Y-14A data not needed to calculate trading and counterparty losses” with it. Two items keep 5 April because the Board needs them to calculate losses under the GMS component: the stressed FR Y-14Q Schedule L submission and alternative starting values for certain capital deduction items on FR Y-14A Schedule A.1.d. The Board’s effective-dates table puts the first 30 April deadline in the 2027 stress test, which has a 31 December 2026 jump-off date. The FR Y-14A book posted as current on its report page still says 5 April throughout; the 30 April wording sits in the approved instructions listed on the reporting forms review page.

The GMS as-of date window moves as well. The current FR Y-14A book places the date between 1 October of the year before the stress test and 1 March of the test year, communicated by 1 March. The final rule sets a window from 1 April to 31 December of the year before the test, with the date communicated, unless the Board determines otherwise, no later than two weeks after it occurs, and the effective-dates table lists the window change under the 2028 stress test.

Weekend and holiday due dates roll to the first business day after. The books grant no other extensions and encourage early submission, including schedules sent on a flow basis before the due date. Adjusted capital action submissions are called separately, with at least 14 calendar days’ notice from the Federal Reserve.

New filers get more time in the first year, unevenly. On the FR Y-14Q, the first two submissions are due 90 days after quarter-end and the third and fourth 65 days, with standard deadlines from the fifth. On the FR Y-14M, the first deadline is 90 days after the end of the reporting month that corresponds to the quarter of the first FR Y-14Q, and all three months arrive together: a firm crossing $100 billion as of 30 September prepares December as its first FR Y-14M month and files December, January and February in March. The FR Y-14A instructions contain no comparable onboarding extension.

Attestations follow the data. For firms supervised by the Large Institution Supervision Coordinating Committee (LISCC), the chief financial officer or an equivalent senior officer signs an attestation cover page. The annual FR Y-14A/Q attestation is due on the last submission date for the 31 December data, which the current books describe as typically 5 April and the approved R-1873 FR Y-14A and FR Y-14Q books as typically 30 April; the first-, second- and third-quarter FR Y-14Q attestations are due with that quarter’s data; and the three monthly FR Y-14M attestations are due together on the final due date of the quarter’s three months, with one attestation page per month. The FR Y-14M book adds that, for the annual submission (data as of December), the FR Y-14M attestation is combined with the other annual reports and submitted on the annual submission due date.

Submission: Reporting Central for FR Y-14A/Q, a data aggregator route for FR Y-14M

The FR Y-14A and FR Y-14Q instructions require electronic submission through the Reporting Central application. The Reporting Central user guide for FR Y-14A/Q (Statistics Function, September 2026) supplies the mechanics. Each schedule is its own series, from FY14AA (Summary) to FY14QM (Balances), and a filer submits only the series its materiality results require.

The Financial Data section takes an XML file, or a ZIP holding one XML file; the Remarks section takes the CSV Respondent Edit Report, whose file name must contain “RespondentEditReport”. A separate FY14GEN series accepts any file type and runs no validations. The guide routes qualitative supporting information through OASiS.

Revisions cannot overwrite history. Once a file is submitted it cannot be deleted or replaced; corrections go in as additional files on the same report. Files larger than 2 GB must be compressed as ZIP using the DEFLATE algorithm; ZIPX, GZ and 7z are not supported.

The FR Y-14M route differs. The instructions say firms will be told how to transmit data directly to the Federal Reserve or through data aggregators. Schedules A, B and C go as pipe-delimited text files (the vertical bar, ASCII 124), one file per month per table, under a fixed naming convention with a two-digit submission number. The instructions’ own example: a firm with ID_RSSD 999999 names its first lien loan-level file for 201206 FRY14_FIRSTLIEN_LOANLEVEL_999999_201206_01.TXT, and a revised file for the same month ends in _02.

The attestation channel is changing underneath filers. The current FR Y-14A, FR Y-14Q and FR Y-14M books, and the approved R-1873 FR Y-14A book, say the signed cover page goes to Intralinks, and the current FR Y-14A book sends supporting documentation to Intralinks as well. The approved FR Y-14M instructions for 31 December 2026, a marked-up draft, replace Intralinks with One Agile Supervision Solution (OASiS), which the September 2026 user guide already names for supporting information. My reading is that the channel for attestations on 31 December 2026 data is worth confirming with the Reserve Bank, since the posted books disagree.

Official filing resources

Validation: Reporting Central file checks, edit reports and amended FR Y-14 filings

Reporting Central runs basic file-level validations on FR Y-14A/Q XML data files and CSV remarks files (the FY14GEN series excepted), and the guide says they must be resolved before a submission can be accepted. A file that fails shows “Invalid” with a downloadable error list; the upload captures schema validations and up to 1,000 custom validation errors. Appendix A of the guide lists the checks; grouped, they cover:

Source: Reporting Central FR Y-14A/Q user guide, Appendix A.

A “Valid” status means a file cleared what the guide calls basic file level validations. Content review is a separate step. The instructions require filers to complete internal consistency checks before submission, and the CSV Respondent Edit Report carries the firm’s edit remarks alongside the data. The public instruction books do not reproduce the Federal Reserve’s edit checks; the FR Y-14A and FR Y-14Q report pages point to the Technical Instructions on the Reporting Central user guides page, which the user guide cites for the Respondent Edit Report template.

Questions about edit checks have their own route. The May 2026 notice says the FR Y-14 Q&A system is for interpretations of reporting requirements, and that firms should work with their Reserve Bank analyst on edit checks. After filing a Q&A, a firm can flag an urgent question, or one that could affect an upcoming submission, to info.StressTesting@frb.org; without an answer, firms report on their best understanding of the instructions.

Amended reports are mandatory for significant errors. The Federal Reserve will require amended reports when a submission contains significant errors, and a firm must file one when it or the Federal Reserve discovers significant errors or omissions after submission. Failure to file amended reports on time may subject the institution to supervisory action, and resubmissions are arranged through the appropriate Reserve Bank. For LISCC firms, material weaknesses in internal controls and material errors or omissions must be reported through the designated Federal Reserve contacts as they are identified.

Caveats: Category IV relief, immaterial portfolios and overlap with the FR Y-9C

Category IV relief is partial. Category IV firms file a short FR Y-14A (Schedules C and E, plus the CECL collection for BHCs and IHCs), use the 10 percent Tier 1 materiality test and are generally required to take part in the supervisory stress test only every other year. A Category IV firm may opt into an odd-year test by notice to the Board, and the R-1873 final rule moves the date for that decision from 15 January to 5 January. The FR Y-14Q and FR Y-14M instructions set their quarterly and monthly frequencies with no exception for a year the firm sits out, and the FR Y-14A instructions set the Category IV schedule list without reference to stress-test years.

Immaterial portfolios are optional, with a consequence. A firm may complete schedules for immaterial portfolios; if it does not, the Federal Reserve assigns losses to them in a manner consistent with the scenario when it produces supervisory estimates.

The FR Y-14 leans on the FR Y-9C throughout. The $100 billion test is measured on FR Y-9C data, FR Y-14Q deadlines are set as seven days after the FR Y-9C schedule, and FR Y-14Q definitions are meant to correlate with the corresponding MDRM code on the FR Y-9C.

For the 31 December 2026 as-of date, the May 2026 notice moves provisions for unfunded off-balance sheet credit exposures into FR Y-14A Schedule A.1.a item 91 and points FR Y-14Q Schedule G.1 item 36 to FR Y-9C Schedule HI-B, part II, item M7. A change to an FR Y-9C line can also move FR Y-14 content: the October 2026 proposal would retire FR Y-14Q Schedule M.1 item 4.c after an FR Y-9C reporting change left it collecting fewer balances. Our FR Y-9C reporting update on CBLR and HC-R covers recent changes to that report. Category I applies to firms that qualify as U.S. GSIBs; our FR Y-15 systemic risk report guide covers the GSIB indicator return.

Historical data is the onboarding trap. New reporters, and existing reporters that must start a Retail schedule, owe PPNR and Retail history for the five years preceding the first reporting quarter; the May 2026 notice limited the requirement to five years with effect from the first reporting period after its publication, which the Board’s Q&A GEN0513 identifies as the third quarter of 2026 (the 30 September 2026 report).

Changes to FR Y-14 reporting: the May 2026 notice, two October 2026 final rules and a 2027 proposal

Much of the May 2026 notice lands on Schedules H.1 and L for the 31 December 2026 as-of date. On FR Y-14Q Schedule H.1 it requires the Obligor Financial Data fields (52 to 82) for nondepository financial institutions, with special purpose entities, special purpose vehicles and fronting facilities excluded, adds an “NDFI Entity Type” field and adds financial sponsor reporting at a 25 percent ownership threshold for all corporate obligors; on H.1 and H.2 it adds fields for assessed closing, facility and unused commitment fees. On Schedule L it adds a top-25 counterparty ranking under the firm-generated scenario on L.5 and specifies the assumptions for L.4 CVA sensitivities. Among the proposals the Board did not adopt were exploratory market shock data and a fourth-quarter unstressed Schedule L submission.

The October 2026 final rules then layer in a second set of report dates. R-1873 also adds credit card revenue and loss sharing agreement (RLSA) reporting on FR Y-14M Schedule D.3, filed quarterly by firms with $5 billion or more in partnership agreement balances or balances above 5 percent of domestic consumer bank card balances at quarter-end, for the 31 December 2027 as-of date. OP-1882 remains a proposal: its items, including a revived MSR schedule and the retirement of FR Y-14A Schedules A.3.f and A.3.g, apply only if the Board finalizes them. The Board’s reporting forms review page also still lists R-1813 (initial notices FR Docs 2023-19200 and 2023-23671), which carried draft FR Y-9C, FR Y-14 and FR Y-15 forms, as proposed with no final notice. Our FR Y-14 revisions article walks through each 2026 document item by item.

Frequently Asked Questions

We have filed the FR Y-9C for only two quarters. How is the $100 billion test measured?

Where a firm has not filed the FR Y-9C for each of the four most recent quarters, the instructions use the average of total consolidated assets in the most recent consecutive quarters reported on the FR Y-9C. Total assets are calculated based on the due date of the most recent FR Y-9C.

Business credit cards: FR Y-14M Schedule D or FR Y-14Q Schedule H.1?

It depends on liability and size. The FR Y-14M instructions route commercial card accounts with no individual liability, performance not reported to credit bureaus and committed balances over $1 million to the FR Y-14Q Corporate Loan schedule. Accounts underwritten with a sole proprietor or primary business owner as applicant, or commercial card accounts that are scored or delinquency-managed, are reported as business cards on Schedule D.

A foreign law prohibits us from providing a data item. Can we leave it out?

The FR Y-14Q and FR Y-14M instructions allow the omission, with conditions. The firm must include with its submission a legal analysis describing the prohibiting law, summarising the omitted exposures and adding anything else the Federal Reserve requires. The instructions also state that the Federal Reserve is authorized by law to collect information on exposures, including foreign exposures.

We found an error after submitting a schedule in Reporting Central. Do we refile the whole report?

The user guide treats each FR Y-14A/Q schedule as its own Reporting Central series, says submitted files cannot be deleted or replaced and says revisions are made by submitting additional files. It does not say whether a correction may cover only the affected series, so the scope of the resubmission is a question for the Reserve Bank. Where a resubmission is required, the instructions direct firms to the appropriate Reserve Bank. For FR Y-14M Schedules A, B and C, a revised file carries the next two-digit submission number; the Schedule D instructions set no file naming convention.

Can the FR Y-14A trading and counterparty data be reported as of a date other than the GMS as-of date the Board supplies?

The current FR Y-14A instructions permit firms to submit the counterparty schedule and the trading and counterparty sub-schedules of the Summary schedule as of another recent reporting date before the supplied as-of date, as appropriate. The approved R-1873 book keeps that permission while replacing the October-to-March window in the same footnote with the April-to-December one.

Are FR Y-14 submissions ever published?

The May 2026 notice says the Board does not expect to disclose FR Y-14Q information on an individual NDFI’s activities. What becomes public is the Board’s own output: section 165(i)(1) of the Dodd-Frank Act requires the Board to publish a summary of supervisory stress test results, and each June it publishes each firm’s projected capital ratios, pre-tax net income, losses, revenues and expenses.

Related Articles

• FR Y-14 Reporting: April 30 Deadline, New Fields and a 2027 Proposal: the four 2026 Federal Reserve documents changing FR Y-14 fields and dates, item by item.
• FR Y-9C Reporting: An 8% CBLR and a Four-Quarter Grace Period: the holding company financial statements that set the FR Y-14 size test and deadlines.
• FR Y-15 Reporting: The Fed’s Systemic Risk Report, Schedule by Schedule: the systemic risk indicator report filed by large U.S. holding companies.
• FR 2052a Reporting: Complex Institution Liquidity Monitoring Report: the Federal Reserve’s liquidity data collection for large firms.
• FR Y-7Q Reporting: The Fed’s Capital and Asset Report for FBOs: capital and asset reporting for foreign banking organizations with U.S. operations.

Key Takeaways

• Run a quarterly materiality monitor on every FR Y-14Q and FR Y-14M portfolio, on both the dollar and the Tier 1 test: for existing filers, the Board does not contact a firm when a new schedule becomes reportable.
• Log each schedule’s first report date per revising document (31 December 2026, 30 June 2027, 31 December 2027) before building: one schedule can carry changes from three documents.
• Read the approved books on the review page alongside the current ones: the FR Y-14A deadline, the attestation channel and the averaging wording differ between them.
• Check H.1 and E.1 extracts for units before upload: both use whole dollars against a millions default.
• Treat a Reporting Central “Valid” status as a file-level pass only, and route edit-check questions to the Reserve Bank analyst.
• Keep OP-1882 items, including Schedule I, out of production builds until a final notice appears.

Sources and References

• Board of Governors of the Federal Reserve System, Agency Information Collection Activities: Announcement of Board Approval Under Delegated Authority and Submission to OMB (FR Y-14A/Q/M), 91 FR 29485, FR Doc 2026-10099 (20 May 2026): govinfo PDF
• Board, Enhanced Transparency and Public Accountability of the Supervisory Stress Test Models and Scenarios (final rule, Docket R-1873), 91 FR 62870, FR Doc 2026-20247 (2 October 2026): govinfo PDF
• Board, Modifications to the Capital Plan Rule and Stress Capital Buffer Requirement (final rule, Docket R-1866), 91 FR 62636, FR Doc 2026-20246 (2 October 2026): govinfo PDF
• Board, Request for Comment on Model Changes for the Board’s 2027 Supervisory Stress Test (Docket OP-1882), FR Doc 2026-20245 (2 October 2026): govinfo PDF
• Board, FR Y-14A report page and current instructions: report page; instructions
• Board, FR Y-14Q report page and current instructions: report page; instructions
• Board, FR Y-14M report page and current form package with instructions: report page; form ZIP
• Board, approved FR Y-14M instructions (May 2026 notice, implementation 31 December 2026): PDF
• Board, approved R-1873 FR Y-14A and FR Y-14Q instructions: FR Y-14A; FR Y-14Q
• Board, Reporting Forms Under Review: review page
• Board, Stress Testing Changes and Effective Dates (30 September 2026): PDF
• Federal Reserve Banks, Reporting Central User Guide, FR Y-14A/Q Data Collection (September 2026): PDF; Reporting Central user guides page
• Board, FR Y-14 Questions and Answers: Q&A page
• Board, CCAR and DFAST Questions and Answers, GEN0513 (FRB response 5 June 2026): Q&A page
• Code of Federal Regulations, 12 CFR part 252 (Regulation YY), edition revised as of 1 January 2025: govinfo PDF

The next FR Y-14 dates to put in the plan

The 31 December 2026 report date is the first built on the revised books. The May 2026 field changes apply to it, as do the R-1873 changes dated to that report: the two-GMS data, the end of FR Y-14A supporting documentation, a limited FR Y-14Q Schedule L supporting documentation requirement and the retirement of items from FR Y-14M Schedules B and C. Its FR Y-14A is the first due on 30 April 2027, with stressed Schedule L and the A.1.d GMS starting values due 5 April 2027. The R-1866 revisions and the default R-1873 FR Y-14Q and FR Y-14M revisions follow for the 30 June 2027 report date. Comments on OP-1882 are due by 1 December 2026.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.