Every Edge and agreement corporation organized under section 25 or 25A of the Federal Reserve Act that has ever done business files the FR 2886b, the Federal Reserve Board’s Consolidated Report of Condition and Income for Edge and Agreement Corporations. FR 2886b reporting runs quarterly once total consolidated assets exceed $50 million and annually, as…
On 16 October 2026 the OCC, the Federal Reserve Board and the FDIC published a joint Federal Register notice (91 FR 65843) stating that they will extend FFIEC 101 reporting for three years without revision and are sending the collection to the Office of Management and Budget (OMB) for review. The FFIEC 101, formally the…
On 16 October 2026 the Basel Committee on Banking Supervision published final amendments to SCO40, the chapter of the Basel Framework that scores global systemically important banks (G-SIBs). The G-SIB window dressing amendments change what a bank reports for the ten stock indicators behind its score: an average across the reporting year, where the framework…
On 30 September 2025 the SEC moved the compliance date for its 2024 amendments to Rule 605 of Regulation NMS to 1 August 2026, the day market centers and larger broker-dealers had to start collecting data for rebuilt monthly execution quality reports. The reports covering August 2026 then had to be public by the end…
Form 1099-DA reporting rests on a two-step start date set by Treasury Decision 10000, published on 9 July 2024: US digital asset brokers report gross proceeds for sales effected on or after 1 January 2025, and adjusted basis for covered digital assets sold on or after 1 January 2026. Sales effected in 2026 are therefore…
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…
On 12 October 2026 the Financial Stability Board (FSB) published a five-page note to the G20, Global stablecoin arrangements: Cross-border vulnerabilities and financial stability monitoring, together with a letter from its Chair, Andrew Bailey, to G20 Finance Ministers and Central Bank Governors ahead of their 15 October meeting. The FSB global stablecoin note sets out…
On 17 September 2024 the SEC announced settled charges against 11 institutional investment managers for failing to file Form 13F, the quarterly holdings report required by rule 13f-1 under the Securities Exchange Act of 1934. Nine of them agreed to pay civil penalties totalling more than $3.4 million; the two that self-reported and cooperated were…
Form 8966 reporting is the annual FATCA return that institutions dealing directly with the Internal Revenue Service file on their U.S. accounts, on the U.S. owners of passive foreign entities and on pools of recalcitrant account holders. The current IRS edition is the 2025 Form 8966, FATCA Report, with its 2025 instructions, and the form…
FR Y-9C reporting is how the Federal Reserve Board collects consolidated GAAP financial statements and regulatory capital data from U.S. holding companies with $3 billion or more in total consolidated assets, and from smaller ones that a Reserve Bank requires to file or that elect to comply with the Federal Reserve’s capital adequacy guidelines. The…