Notice2023-27055

Agency Information Collection Activities: Announcement of Board Approval under Delegated Authority and Submission to OMB

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Published
December 11, 2023

Issuing agencies

Federal Reserve System

Abstract

The Board of Governors of the Federal Reserve System (Board) is adopting a proposal to extend for three years, with revision, the Reports of Foreign Banking Organizations (FR Y-7N, FR Y-7NS, and FR Y- 7Q; OMB No. 7100-0125).

Full Text

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<title>Federal Register, Volume 88 Issue 236 (Monday, December 11, 2023)</title>
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[Federal Register Volume 88, Number 236 (Monday, December 11, 2023)]
[Notices]
[Pages 85886-85887]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-27055]


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FEDERAL RESERVE SYSTEM


Agency Information Collection Activities: Announcement of Board 
Approval under Delegated Authority and Submission to OMB

AGENCY: Board of Governors of the Federal Reserve System.

SUMMARY: The Board of Governors of the Federal Reserve System (Board) 
is adopting a proposal to extend for three years, with revision, the 
Reports of Foreign Banking Organizations (FR Y-7N, FR Y-7NS, and FR Y-
7Q; OMB No. 7100-0125).

FOR FURTHER INFORMATION CONTACT: Federal Reserve Board Clearance 
Officer--Nuha Elmaghrabi--Office of the Chief Data Officer, Board of 
Governors of the Federal Reserve System, <a href="/cdn-cgi/l/email-protection#aec0dbc6cf80cbc2c3cfc9c6dccfccc7eec8dccc80c9c1d8"><span class="__cf_email__" data-cfemail="d6b8a3beb7f8b3babbb7b1bea4b7b4bf96b0a4b4f8b1b9a0">[email&#160;protected]</span></a>, (202) 
452-3884.
    Office of Management and Budget (OMB) Desk Officer for the Federal 
Reserve Board, Office of Information and Regulatory Affairs, Office of 
Management and Budget, New Executive Office Building, Room 10235, 725 
17th Street NW, Washington, DC 20503, or by fax to (202) 395-6974.

SUPPLEMENTARY INFORMATION: On June 15, 1984, OMB delegated to the Board 
authority under the Paperwork Reduction Act (PRA) to approve and assign 
OMB control numbers to collections of information conducted or 
sponsored by the Board. Board-approved collections of information are 
incorporated into the official OMB inventory of currently approved 
collections of information. The OMB inventory, as well as copies of the 
PRA Submission, supporting statements, and approved collection of 
information instrument(s) are available at <a href="https://www.reginfo.gov/public/do/PRAMain">https://www.reginfo.gov/public/do/PRAMain</a>. These documents are also available on the Federal 
Reserve Board's public website at <a href="https://www.federalreserve.gov/apps/reportforms/review.aspx">https://www.federalreserve.gov/apps/reportforms/review.aspx</a> or may be requested from the agency clearance 
officer, whose name appears above.

Final Approval Under OMB Delegated Authority of the Extension for Three 
Years, With Revision, of the Following Information Collection

    Collection title: Reports of Foreign Banking Organizations.
    Collection identifier: FR Y-7N, FR Y-7NS, and FR Y-7Q.
    OMB control number: 7100-0125.
    Effective Date: December 31, 2023, as-of date for FR Y-7Q 
respondents that are also required to file the FR Y-15 report; December 
31, 2024, for all other FR Y-7Q respondents.
    General description of collection: The FR Y-7N and FR Y-7NS collect 
financial information for certain non-functionally regulated U.S. 
nonbank subsidiaries held by foreign banking organizations (FBOs) other 
than through a U.S. bank holding company (BHC), financial holding 
company (FHC), or U.S. bank. For purposes of these reports, an FBO is a 
foreign bank that operates a branch, agency, or commercial lending 
company subsidiary in the United States; controls a bank in the United 
States; or controls an Edge corporation acquired after March 5, 
1987.\1\ FBOs file the FR Y-7N quarterly or annually or the FR Y-7NS 
annually predominantly based on asset size thresholds. The FR Y-7Q 
collects consolidated regulatory capital information from all FBOs 
either quarterly or annually.
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    \1\ 12 CFR 211.21(o).
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    The Federal Reserve uses the data collected on the FR Y-7N, FR Y-
7NS, and FR Y-7Q to assess an FBO's ability to be a continuing source 
of strength to its U.S. operations and to determine compliance with 
applicable U.S. laws and regulations.
    Frequency: Quarterly, annually.
    Respondents: FR Y-7N/NS: Non-functionally regulated U.S. nonbank 
subsidiaries held by FBOs other than through a BHC, FHC, or U.S. bank; 
FR Y-7Q: All FBOs.
    Total estimated number of respondents: 210.
    Total estimated change in burden: 510.
    Total estimated annual burden hours: 2,610.\2\
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    \2\ More detailed information regarding this collection, 
including more detailed burden estimates, can be found in the OMB 
Supporting Statement posted at <a href="https://www.federalreserve.gov/apps/reportingforms/home/review">https://www.federalreserve.gov/apps/reportingforms/home/review</a>. On the page displayed at the link, you 
can find the OMB Supporting Statement by referencing the collection 
identifier, FR Y-7N, FR Y-7NS, and FR Y-7Q.
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    Current actions: On May 27, 2022, the Board published a notice in 
the Federal Register (87 FR 32614) requesting public comment for 60 
days on the extension, with revision, of the FR Y-7N, FR Y-7NS, and FR 
Y-7Q. The Board proposed to revise the FR Y-7Q report to: (1) add a 
line item on Part 1A., Capital and Asset Information for the Top-tier 
Foreign Banking Organization, to collect the total combined U.S. assets 
net of intercompany balances and transactions on a quarterly average 
basis; (2) remove the option of filing on a fiscal year basis and to 
instead require the respondent to file on a calendar period basis; (3) 
change the filing deadline from 90 days after quarter-end to 30 days 
after quarter-end for quarterly filers and from 90 days after quarter-
end to 45 days for annual filers; (4) remove line item 8, as-of 
financial date, in Part 1A and line item 6, as-of financial date, in 
Part 2, as the elimination of the fiscal year basis reporting makes 
these items unnecessary; and (5) make other minor clarifications and 
conforming edits to the form and instructions. The comment period for 
this notice expired on July 26, 2022.

Detailed Discussion of Public Comments

    The Board received a joint comment from two trade associations and 
a comment from an individual banking organization, as well as 
additional feedback through industry outreach. The commenters did not 
support the proposed revisions.
    Commenters expressed concern that the proposed line item for top-
tier FBOs to report total combined U.S. assets net of intercompany 
balances and transactions on a quarterly average using daily data would 
impose significant operational costs on FBOs that do not currently 
perform the calculation. Specifically, commenters recommended instead 
to require the line item only for FBOs that file the FR Y-15 and are in 
Categories II and III (and potentially Category IV) of the enhanced 
prudential standards applicable to FBOs under Regulation YY. Commenters 
also recommended a longer implementation period and allowing averaging 
for the line item to use monthly data when calculating the averages.
    In response to the comments received, the Board has decided to 
implement the new line item 6(b) as an average combined U.S. operations 
asset calculation using monthly data. The calculation would consist of 
providing the average of the three month-end balances within the 
quarter. Annual filers would provide the average of the three month-end 
balances of the fourth quarter of that filing year. Respondents that 
currently file the FR Y-15 would have this line item automatically 
retrieved to the FR Y-7Q from the FR Y-15. The Board believes the 
modified

[[Page 85887]]

requirement accommodates required updates to FBO reporting systems.
    Commenters also recommended retaining the option for FBOs to file 
the FR Y-7Q on a fiscal year basis. Commenters stated that FBOs that 
follow a non-calendar fiscal year base their home country reporting 
requirements, internal and external financial reporting, and management 
information systems around the 90-day filing deadline for the FR Y-7Q.
    In response to the comments received, the Board will move forward 
with a modified approach so that only the following three items that 
capture U.S. assets would be required to be filed on a calendar period 
basis: Line item 6(a)--Total combined U.S. assets net of intercompany 
balances and transactions; Line item 6(b)--Total combined U.S. assets 
net of intercompany balances and transactions, based on a quarterly 
average; and Line item 7--Total on-branch assets. The remaining line 
items on the FRY-7Q will continue to be collected with fiscal filing as 
an option.
    The Board has also decided to retain line item 8, as-of financial 
date, in Part 1A and line item 6, as-of financial date, in Part 2, in 
order to continue the use of the fiscal filing option, which will only 
apply to non-U.S. asset line items. FR Y-7Q respondents that are 
required to file the FR Y-15 would have already submitted total 
combined U.S. assets net of intercompany balances and transactions, 
given that the FR Y-15 is due 50 calendar days after March 31, June 30 
and September 30, and 65 days after December 31. Individual respondents 
that believe the information they are required to submit under the FR 
Y-7Q is nonpublic commercial or financial information, which is both 
customarily and treated as private by the respondent, may request 
confidential treatment of such information under exemption 4 of the 
FOIA.
    Finally, commenters expressed concern about shortening the filing 
deadline for the FR Y-7Q because firms may need more than 30 days to 
provide capital adequacy information to their home country supervisor 
before they report it on the FR Y-7Q. Commenters stated that modifying 
home country reporting frameworks to file the information on an 
accelerated timetable based on the FR Y-7Q would require significant 
resources.
    In response to the comments received, the Board has modified the 
proposal to stagger implementation filing deadlines. The modified 
proposal would be implemented in two phases. Under phase one, effective 
as of December 31, 2023, all FR Y-7Q filers that file the FR Y-15 would 
report no later than 70 days after the report date. The remaining 
filers would have 90 days to file the FR Y-7Q after calendar end. Under 
phase two, effective as of December 31, 2024, all remaining FR Y-7Q 
filers would report no later than 70 days after the report date. Moving 
this implementation date to December 31, 2024, from the originally 
proposed December 31, 2022, would allow additional time for respondents 
to implement the necessary system enhancements. Further, fiscal filers 
with a report date after the calendar quarter-end periods (e.g. January 
31, April 30, July 31 and October 31) inherently have additional time 
to submit the FR Y-7Q.

    Board of Governors of the Federal Reserve System, December 5, 
2023.
Michele Taylor Fennell,
Deputy Associate Secretary of the Board.
[FR Doc. 2023-27055 Filed 12-8-23; 8:45 am]
BILLING CODE 6210-01-P


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Indexed from Federal Register on December 11, 2023.

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