FR Y-9LP and FR Y-9SP Reporting: Parent-Only Statements at $3 Billion
FR Y-9LP and FR Y-9SP reporting puts a U.S. holding company’s parent-only books in front of the Federal Reserve: the parent’s own income statement and balance sheet, with its subsidiaries carried as equity-method investments. Under the Board’s FR Y-9LP instructions, effective March 2026, every holding company that files the consolidated FR Y-9C submits the FR…