Reporting Guidance


Financial Statements for Small Holding Companies (Parent Only)


Supplemental Instructions for reporting participations in the Treasury Department's Capital Purchase Program (CPP): The attached document expands on FR Y-9 supplemental instructions by addressing reporting gaps for the FR Y-9LP and FR Y-9SP.  In addition, it has been reorganized into sections for C and S corporations.

Common Reporting Errors: The attached document provides a list of items have been identified as the most common reporting issues requiring revisions for the FR-Y9SP.  Please refer to this document before submitting your semi-annual report to prevent additional reporting burden caused by the need for revisions.

FR Y-9SP Reporting Tips: The attached document provides a list of reporting tips for completion of the FR Y-9SP.  Please refer to this document for help with data accuracy or other common errors.

FR Y-9SP Regulatory Reporting Training: The attached document provides a training overview that is focused on preparation of the Income Statement schedule, Balance Sheet schedule, Memoranda schedule, and Equity highlights.  Please refer to this document for a training refresher, common errors, edits and data analysis, and IESUB usage.

Please contact Jennifer Bray with any questions.  Phone: (216) 579-2175 // E-Mail: