Holding Company Report of Insured Depository Institutions' Section 23A Transactions with Affiliates

This reporting form collects information on covered transactions between an insured depository institution and its affiliates that are subject to the quantitative limits and other requirements of section 23A of the Federal Reserve Act (12 U.S.C. § 371c) and the Board’s Regulation W - Transactions Between Member Banks and Their Affiliates (12 CFR Part 223). The FR Y-8 is filed quarterly by all U.S. top-tier bank holding companies (BHCs), intermediate holding companies (IHCs), and savings and loan holding companies (SLHCs) that control an insured depository institution that has had any section 23A transactions with affiliates in a given quarter. It is also filed quarterly by foreign banking organizations (FBOs, and together with top-tier U.S. BHCs, SLHCs, and IHCs (holding companies)) that directly own or control such a U.S. subsidiary insured depository institution. If an FBO indirectly controls such a U.S. insured depository institution through a domestic U.S. holding company, the domestic U.S. holding company must file the FR Y-8. A respondent must file a separate FR Y-8 report for each U.S. insured depository institution it controls that has had section 23A transactions with affiliates. If an insured depository institution does not conduct any section 23A covered transactions with an affiliate in a particular quarter, its parent holding company is not required to submit an FR Y-8 report for that quarter with respect to that subsidiary.

The latest form for Holding Company Report of Insured Depository Institutions' Section 23A Transactions with Affiliates expires 2028-03-31 and can be found here.

Reporting

Federal Enterprise Architecture: Economic Development - Financial Sector Oversight

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