[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-182265-105":59,"doc-detail-182265-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","fr-y-14q-instructions-risk-factor-schedules-and-subworksheets","FR Y-14Q Instructions - Risk Factor Schedules and SubWorksheets","","Risk factor schedules and subworksheet instructions for FR Y-14Q filings specify firm scope, reporting frequency, and data as-of dates tied to calendar quarter ends. The guidance defines submission timelines for securities PPNR and trading/counterparty categories across all firms, including regular and counterparty stressed GMS submission deadlines. It also outlines resubmission handling for counterparty stressed reporting linked to the capital plan and clarifies flexibility for as-of dates aligned with internal weekly risk reporting cycles within the same calendar week.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":40,"@type":76,"position":81},"https://docshare.wps.com/document/research-report/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/fr-y-14q-instructions-risk-factor-schedules-and-subworksheets/182265/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/fr-y-14q-instructions-risk-factor-schedules-and-subworksheets/182265.png","ImageObject",300,407,{"name":92,"@type":93},"Olivia Brown","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-27","2026-09-02",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",15,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What reporting frequency and data as-of dates apply to FR Y-14Q risk factor schedules?","Question",{"text":113,"@type":114},"Both securities PPNR and trading/counterparty are reported quarterly, with data as-of dates set to the quarter-end (and specifically defined for the fourth quarter as referenced in the instructions).","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"When are submissions due for securities PPNR and trading/counterparty, including stressed cases?",{"text":118,"@type":114},"Securities PPNR submissions are due seven days after the FR Y-9C reporting schedule. For trading/counterparty, regular/unstressed submissions are due 52 calendar days after the notification date or March 15 (earlier), while fourth quarter counterparty stressed GMS submissions are due April 5.",{"name":120,"@type":111,"acceptedAnswer":121},"Can BHCs, SLHCs, and IHCs provide data using a different as-of date?",{"text":122,"@type":114},"Yes, unless the Board requires a different weekly period, they may use the most recent date that matches their weekly internal risk reporting cycle as long as it falls within the same calendar week as the as-of date.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},182265,1788347907,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":39,"category_name":40,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":140,"language":141,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":142,"faqs":143,"seo_title":144,"seo_description":67,"update_tm":130,"read_time":145,"preview_page_count":4},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","| Risk Factor Schedules and SubWorksheets | Firm Category | Frequency | Data as-of-date | Submission due to Federal Reserve |\n| --- | --- | --- | --- | --- |\n| FR Y-14Q Filings |  |  |  |  |\n| Securities PPNR\u003Cbr>Retail Operational Risk Supplemental Retail FVO/HFS Regulatory Capital\u003Cbr>Regulatory Capital Instruments Balances Wholesale Risk | All firms | Quarterly | Quarter-end | Seven days after the FR Y-9C reporting schedule: Reported data (47 calendar days after the calendar quarter-end for March, June, and September and 52 calendar days after the calendar quarter-end for December) . |\n| Trading\u003Cbr>Counterparty | All firms | Quarterly | Fourth Quarter: GMS as-of date for all exposures except Trading FVO Loan Hedgesand Accrual Loan Hedges, which must be reported as of calendar quarter-end.\u003Cbr>All Other: Quarter-end | Fourth Quarter – Trading and Counterparty\u003Cbr>regular/unstressed submission: 52 calendar days after the notification date (notifying respondents of the as-of-date) or March 15, whichever comes earlier.\u003Cbr>Unless the Board requires the data to be provided over a different weekly period, BHCs, SLHCs, and IHCs may provide these data as-of the most recent date that corresponds to their weekly internal risk reporting cycle as long as it falls within the same calendar week as the asof-date.\u003Cbr>Fourth quarter--Counterparty stressed GMS submission: April 5th\u003Cbr>All other: 47 calendar days after the calendar quarter-end (Seven days after the FR Y-9C reporting schedule) .\u003Cbr>Upon resubmission of a firm’s |\n\n\n|  |  |  |  | capital plan – Counterparty stressed GMS submission: as required |\n| --- | --- | --- | --- | --- |","cbCaisUk4AIud4m2","https://ap.wps.com/l/cbCaisUk4AIud4m2","pdf",1492570,313,"English","# FR Y-14Q Filings\n## Securities PPNR and Retail Operational Risk\n## Trading and Counterparty","[{\"question\":\"What reporting frequency and data as-of dates apply to FR Y-14Q risk factor schedules?\",\"answer\":\"Both securities PPNR and trading/counterparty are reported quarterly, with data as-of dates set to the quarter-end (and specifically defined for the fourth quarter as referenced in the instructions).\"},{\"question\":\"When are submissions due for securities PPNR and trading/counterparty, including stressed cases?\",\"answer\":\"Securities PPNR submissions are due seven days after the FR Y-9C reporting schedule. For trading/counterparty, regular/unstressed submissions are due 52 calendar days after the notification date or March 15 (earlier), while fourth quarter counterparty stressed GMS submissions are due April 5.\"},{\"question\":\"Can BHCs, SLHCs, and IHCs provide data using a different as-of date?\",\"answer\":\"Yes, unless the Board requires a different weekly period, they may use the most recent date that matches their weekly internal risk reporting cycle as long as it falls within the same calendar week as the as-of date.\"}]","FR Y-14Q Instructions - Risk Factor Schedules and SubWorksheets | PDF",789]