Contact Us

Training Courses

About Paul Sanchez

The Sanchez "Take"

About PSA

Other Services

News Update





 Bank Holding Company Reports (BHC)


This course provides an excellent overview of what is required to prepare the consolidated Bank Holding Company Report (Form FR Y-9C) and the Parent-Only Report (FR Y-9LP).


It covers essential background information such as:

1.  The entity concept

2.  Acquisitions of entities for more than or less than book value

3.  Applicability of GAAP consolidation rules

4.  Non controlling interests

5.  Shifts in reporting status

6.  Confidentiality

7.  Verifications and “sign-offs”

8.  Amended reports, etc.


The focus of the course is the consolidated balance sheet and the income statement and how each wasw “created” by combining the Parent-Only Form FR Y-9LP and the individual subsidiary bank Form FFIEC 041 or 031.


Special attention is paid to the consolidation elimination entries (recorded only on a working paper not on the "books" of parent or subsidiary) and their purpose.


In addition to the balance sheet and income statement coverage, the course focuses on specific issues related to:

-          Trust Preferred Securities

-          Schedule HC-R (Regulatory Capital)


Other BHC required regulatory forms tat are covered include the following:



FR Y-6

Annual Report of BHCs


FR Y-8

Section 23 "Covered" Transactions


FR Y-10

Changes in Organization Structure


FR 2900

Report of Transactions, Accounts, Other Deposits and Vault Cash


FR 2644

Weekly Report of Selected Assets and Liabilities of Domestic Chartered Banks


It’s a good summary course for bankers involved with the Bank Holding Company Reports.








Category: Banking – Call Report