Reporting Form
FR 2314/S Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations
Description:
These reports collect selected financial information for direct or indirect foreign subsidiaries of U.S. state member banks (SMBs), Edge and agreement corporations, and bank holding companies (BHCs). The FR 2314 consists of a balance sheet and income statement; information on changes in equity capital, changes in the allowance for loan and lease losses, off-balance-sheet items; loans; and a memoranda section. The FR 2314S collects four financial data items for smaller, less complex subsidiaries.
Subjects:
Call Report
Audiences:
Bank Holding Companies, Commercial Banks, Edge and Agreement Corporations
Form and Instructions: Offsite
Current and historical versions of this form and their instructions are maintained on the Board of Governors' website in PDF format.
Additional Information:
Historic Reporting Changes pdf
BHC Reports Notice of CHanges pdf
Publication:
With certain exceptions, microdata are considered public information and are available through the Board's Freedom of Information Office.
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