Reporting, Recordkeeping, and Disclosure Requirements Associated with Regulation YY

Section 165 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act) authorizes the Board to implement enhanced prudential standards for certain bank holding companies (BHCs), nonbank financial companies supervised by the Board (nonbank systemically important financial institutions, or nonbank SIFIs), and foreign banking organizations (FBOs). Section 165 also imposes requirements relating to stress tests on the companies listed above and certain other financial companies, including state member banks (SMBs). The Board has relied on this authority to enact Regulation YY - Enhanced Prudential Standards (12 CFR Part 252), which applies to BHCs and FBOs with total consolidated assets of $100 billion or more, nonbank SIFIs, and U.S. intermediate holding companies (IHCs) of FBOs with total consolidated assets of $100 billion or more, as well as SMBs with total consolidated assets of $250 billion or more. The enhanced prudential standards and other requirements contained in Regulation YY include risk-based and leverage capital requirements, liquidity standards, requirements for overall risk management (including establishing a risk committee), stress test requirements, and debt-to-equity limits for companies that the Financial Stability Oversight Council (FSOC) has determined pose a grave threat to financial stability.

The latest form for Reporting, Recordkeeping, and Disclosure Requirements Associated with Regulation YY expires 2027-10-31 and can be found here.

Reporting Section 252.16 (Initial Setup)

Federal Enterprise Architecture: Economic Development - Financial Sector Oversight