FR-2314 Financial Statements of Foreign Subsidiaries of U.S. Ban

FR 2314
OMB Number 7100–0073
Avg. hrs. per response: 6.25
Expires March 31, 2008

Board of Governors of the Federal Reserve System

Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations—FR 2314
(See General Instructions for filing frequency requirements)
This Report is required by law: 12 U.S.C. 324, 602, 625, and
1844(c).
The Financial Statements of Foreign Subsidiaries of U.S.
Banking Organizations are to be prepared in accordance with

NOTE: The Financial Statements of Foreign Subsidiaries of U.S.
Banking Organizations must be signed by an authorized officer of
the parent U.S. banking organization.

the instructions provided by the Federal Reserve System.
The Federal Reserve may not conduct or sponsor, and an
organization (or a person) is not required to respond to, a
collection of information unless it displays a currently valid OMB
control number.

Date of Report:

December 31, 2006
Month / Date / Year

(SUBS 9999)

I,
Name and Title of Officer

have reviewed the Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations (USBO) and believe that
the report has been prepared in accordance with the instructions
issued by the Federal Reserve.

Legal Title of the Parent USBO

(Mailing Address of the Parent USBO) Street / P.O. Box

City

Signature of Officer

(TEXT 9010)

(TEXT 9130)

State

(TEXT 9200)

(TEXT 9110)

Zip Code

(TEXT 9220)

Date of Signature

Return to the appropriate Federal Reserve District Bank the completed original and the number of copies specified by that
District Bank.
To be completed for the December report only.
Indicate whether the subsidiary meets
the annual or quarterly filing criteria for "1" = Annual SUBC
December .............................................. "2" = Quarterly 6909
For Federal Reserve Bank Use Only
PARENT RSSD ID
SUB RSSD ID

Person in the U.S. to whom questions about this report should
be directed:

Name / Title

(TEXT 8901)

Area Code / Phone Number

FAX Number

(TEXT 8902)

(TEXT 9116)

C.I.
Public reporting burden for this information collection is estimated to vary from 3.0 to 8.0 hours per response, with an average of 6.25 hours per response, including time to gather
and maintain data in the required form and to review instructions and complete the information collection. Comments regarding this burden estimate or any other aspect of this
information collection, including suggestions for reducing the burden, may be sent to Secretary, Board of Governors of the Federal Reserve System, Washington, D.C. 20551, and
to the Office of Management and Budget, Paperwork Reduction Project (7100–0073), Washington, D.C. 20503.

FR 2314
Page 1

For Federal Reserve Bank Use Only

Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations

Legal Name of Foreign Subsidiary (TEXT 9012)

City

(TEXT 9024)

Country

PARENT RSSD ID
SUB RSSD ID
C.I.

If the name of the foreign subsidiary has changed since the previous FR 2314
was filed with the Federal Reserve, indicate the former name of the company.
(TEXT 9023)

(TEXT 9005)

Report at the close of business

Schedule IS—Income Statement (calendar-year-to-date)
1. Interest income:
a. Interest and fee income from nonrelated organizations ...................................................
b. Interest and fee income from related organizations .........................................................
c. Total interest income (sum of items 1.a and 1.b) .............................................................
2. Interest expense:
a. Interest expense pertaining to nonrelated organizations .................................................
b. Interest expense pertaining to related organizations .......................................................
c. Total interest expense (sum of items 2.a and 2.b) ...........................................................
3. Net interest income (item 1.c minus item 2.c) .......................................................................
4. Provision for loan and lease losses (must equal Schedule IS-B, item 4) ..............................
5. Noninterest income:
a. From nonrelated organizations:
(1) Income from fiduciary activities ..................................................................................
(2) Service charges on deposit accounts ........................................................................
(3) Trading revenue .........................................................................................................
(4) Investment banking, advisory, brokerage, and underwriting fees and commissions .
(5) Venture capital revenue .............................................................................................
(6) Net servicing fees ......................................................................................................
(7) Net securitization income ...........................................................................................
(8) Insurance commissions and fees ..............................................................................
(9) Other noninterest income ..........................................................................................
b. From related organizations ..............................................................................................
c. Total noninterest income (sum of items 5.a.(1) through 5.a.(9) and 5.b) .........................
6. Realized gains (losses) on securities not held in trading accounts .......................................
7. Noninterest expense:
a. Pertaining to nonrelated organizations .............................................................................
b. Pertaining to related organizations ...................................................................................
c. Total noninterest expense (sum of items 7.a and 7.b) .....................................................
8. Income (loss) before extraordinary items and other adjustments
(sum of items 3, 5.c, and 6, minus items 4 and 7.c) .............................................................
9. Applicable income taxes (benefits) (estimated) ....................................................................
10. Extraordinary items, net of applicable income taxes .............................................................
11. Equity in undistributed income (loss) of subsidiary(s) ...........................................................
12. Net income (loss) (sum of items 8, 10, and 11 minus item 9) ...............................................

Dollar Amounts in Thousands
SUBI

Bil

Mil

Thou

A028
A029
4107

1.a.
1.b.
1.c.

A030
A031
4073
4074
4230

2.a.
2.b.
2.c.
3.
4.

4070
4080
A220
B490
B491
B492
B493
B494
B497
4619
4079
4091

5.a.(1)
5.a.(2)
5.a.(3)
5.a.(4)
5.a.(5)
5.a.(6)
5.a.(7)
5.a.(8)
5.a.(9)
5.b.
5.c.
6.

A034
C376
4093

7.a.
7.b.
7.c.

3631
4302
4320
3147
4340

8.
9.
10.
11.
12.

3/03

FR 2314
Page 2

Schedule IS-A—Changes in Equity Capital

Dollar Amounts in Thousands
SUBI

1. Equity capital most recently reported for the end of previous calendar year
(i.e., after adjustments from amended Income Statements) .................................................
2. Net income (loss) (must equal Income Statement, item 12) .................................................
3.
4.
5.
6.
7.

Sale, conversion, acquisition, or retirement of common stock and perpetual preferred stock .
LESS: Cash dividends declared ...........................................................................................
Other comprehensive income1 ..............................................................................................
Other adjustments to equity capital .......................................................................................
Total equity capital at end of current period (sum of items 1, 2, 3, 5 and 6 minus item 4)
(must equal Schedule BS, item 18.g) ...................................................................................

Bil

Mil

Thou

3217
subt
4340
SUBI
A035
4598
B511
3581
subt
3210

1.
2.
3.
4.
5.
6.
7.

1. Includes changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net gains (losses) on cash
flow hedges, cumulative foreign currency translation adjustments, and changes in minimum pension liability adjustments.

Schedule IS-B—Changes in Allowance for Loan and Lease Losses
Dollar Amounts in Thousands
SUBI

1. Balance most recently reported at end of previous calendar year (i.e., after adjustments
from amended Income Statements) ......................................................................................
2. Recoveries ............................................................................................................................
3. LESS: Charge-offs .................................................................................................................
4. Provision for loan and lease losses (must equal Schedule IS, item 4) .................................
5. Adjustments ..........................................................................................................................
6. Balance at end of current period (sum of items 1, 2, 4 and 5 minus item 3) (must equal
Schedule BS, item 3.b) .........................................................................................................

Schedule BS—Balance Sheet
ASSETS
1. Cash and balances due from depository institutions ............................................................
2. Securities:
a. Held-to-maturity securities ...............................................................................................
b. Available-for-sale securities .............................................................................................
3. Loans and lease financing receivables (including federal funds sold):
a. Loans and lease financing receivables, net of unearned income
(from Schedule BS-A, item 6) ..........................................................................................
b. LESS: Allowance for loan and lease losses (from Schedule IS-B, item 6) .......................
c. Loans and lease financing receivables, net of unearned income and allowance for
loan and lease losses (item 3.a minus 3.b) ......................................................................
4. Trading assets .......................................................................................................................
5. Premises and fixed assets (including capitalized leases) .....................................................
6. Other real estate owned ........................................................................................................
7. All other assets .....................................................................................................................
8. Claims on nonrelated organizations (sum of items 1, 2, 3.c through 7) ................................
9. Balances due from related institutions, gross .......................................................................
10. Total assets (sum of items 8 and 9) (must equal item 19) ....................................................

Bil

Mil

Thou

3124
4605
C079
subt
4230
SUBI
4815
subt
3123

1.
2.
3.
4.
5.
6.

Dollar Amounts in Thousands
SUBC
0010

Bil

Mil

Thou

1.

1754
1773

2.a.
2.b.

2122
3123

3.a.
3.b.

2125
3545
2145
2150
1724
C377
C378
2170

3.c.
4.
5.
6.
7.
8.
9.
10.
6/06

FR 2314
Page 3

Schedule BS—Continued
LIABILITIES AND EQUITY CAPITAL
11. Trading liabilities ...................................................................................................................
12. Other borrowed money with a remaining maturity of one year or less (including
commercial paper issued and federal funds purchased) ......................................................
13. Other borrowed money with a remaining maturity of more than one year (including
subordinated debt and limited-life preferred stock and related surplus) ...............................
14. Other liabilities ......................................................................................................................
15. Liabilities to nonrelated organizations (sum of items 11 through 14) ....................................
16. Balances due to related institutions, gross ...........................................................................
17. Total liabilities (sum of items 15 and 16) ...............................................................................
18. Equity capital:
a. Stock ................................................................................................................................
b. Surplus (exclude all surplus related to preferred stock) ...................................................
c. Retained earnings ............................................................................................................
d. Accumulated other comprehensive income1 ....................................................................
e. General and limited partnership shares and interests ...............................................
f. Other equity capital components2.....................................................................................
g. Total equity capital (sum of items 18.a through 18.f) (must equal Schedule IS-A,
item 7) ..............................................................................................................................
19. Total liabilities and equity capital (sum of items 17 and 18.g) (must equal item 10) .............

Dollar Amounts in Thousands
SUBC
3548

Bil

Mil

Thou

11.

C379

12.

1729
2750
A012
C380
2948

13.
14.
15.
16.
17.

3230
3240
3247
B530
F033
A130

18.a.
18.b.
18.c.
18.d.
18.e.
18.f.

3210
3300

18.g.
19.

1. Includes net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges,
cumulative foreign currency translation adjustments, and minimum pension liability adjustments.
2. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
For Federal Reserve Bank Use Only
C.I.

Dollar Amounts in Thousands
DERIVATIVES AND OFF-BALANCE-SHEET ITEMS
20. Unused commitments on securities underwriting .................................................................
21. Unused commitments on loans and all other unused commitments .....................................
22. Standby letters of credit and foreign office guarantees .........................................................
23. Commercial and similar letters of credit ................................................................................
24. Commitments to purchase foreign currencies and U.S. dollar exchanges (spot, forward,
and futures) ...........................................................................................................................
25. All other futures and forward contracts (excluding contracts involving foreign exchange) ...
26. Option contracts:
a. Written option contracts....................................................................................................
b. Purchased option contracts ..............................................................................................
27. Notional value of interest rate swaps ....................................................................................
28. Notional value of exchange swaps (e.g., cross currency swaps) .........................................
29. Notional value of other swaps ...............................................................................................
30. All other off-balance-sheet liabilities......................................................................................

SUBC
3817
A013
A014
3411

Bil

Mil

Thou

20.
21.
22.
23.

3415
A015

24.
25.

A098
A099
3450
3826
3829
A100

26.a.
26.b.
27.
28.
29.
30.

3/06

FR 2314
Page 4
Name of Reporting Organization

Schedule BS-A—Loans and Lease Financing Receivables
(exclude balances with related institutions)
1.
2.
3.
4.
5.
6.

Loans secured by real estate ................................................................................................
Loans to depository institutions .............................................................................................
Commercial and industrial loans ...........................................................................................
Loans to individuals for personal, household, and other personal expenditures ..................
All other loans and lease financing receivables ....................................................................
Total loans and lease financing receivables (sum of items 1 through 5 above)
(must equal Schedule BS, item 3.a) .....................................................................................
7. Past due and nonaccrual loans and leases:
a. Loans and leases past due 30 through 89 days ..............................................................
b. Loans and leases past due 90 days or more ...................................................................
c. Nonaccrual loans and leases ...........................................................................................
d. Restructured loans and leases (included in items 7.a through 7.c above) .......................

Dollar Amounts in Thousands
SUBC
1410
3622
3623
1975
A017
subt
2122
SUBC
1406
1407
1403
A018

Bil

Mil

Thou

1.
2.
3.
4.
5.
6.
7.a.
7.b.
7.c.
7.d.

Schedule BS-M—Memoranda
(exclude balances with related institutions)
1. Balances due from depository institutions, gross:
a. Balances due from depository institutions in the U.S. (including their IBFs) ....................
b. Balances due from banks in foreign countries:
(1) Foreign branches of U.S. banks ................................................................................
(2) Other banks in foreign countries ................................................................................
2. Balances due from foreign central banks ..............................................................................
3. Equity interest in nonrelated organizations ...........................................................................
4. Assets held in trading accounts (excluding trading balances with related organizations):
a. Securities of U.S. government and its agencies ..............................................................
b. Securities of all foreign governments and official institutions ...........................................
c. Equity securities ...............................................................................................................
d. Corporate bonds, notes and debentures ..........................................................................
e. Revaluation gains on interest rate, foreign exchange rate, and other commodity and
equity contracts ................................................................................................................
f. Other (including commercial paper) .................................................................................
5. Other assets:
a. Accrued interest receivable ..............................................................................................
b. Prepaid expenses ............................................................................................................
c. Net deferred tax assets ....................................................................................................
d. Accounts receivable .........................................................................................................
e. Intangible assets ..............................................................................................................
6. Deposits ................................................................................................................................
7. Balances due to U.S. and foreign banks ...............................................................................
8. Other liabilities:
a. Expenses accrued and unpaid .........................................................................................
b. Net deferred tax liabilities .................................................................................................
c. Accounts payable .............................................................................................................

Dollar Amounts in Thousands
SUBC
0069

Bil

Mil

Thou

1.a.

0073
0074
0091
0399

1.b.(1)
1.b.(2)
2.
3.

5468
5469
5470
5477

4.a.
4.b.
4.c.
4.d.

A210
5478

4.e.
4.f.

B556
A022
A023
A024
2143
2200
C381

5.a.
5.b.
5.c.
5.d.
5.e.
6.
7.

A025
A026
A027

8.a.
8.b.
8.c.

12/02

FR 2314S
OMB No. 7100–0073
Hours per response: 1.0
Approval expires March 31, 2008

Board of Governors of the Federal Reserve System

Abbreviated Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations—FR 2314S
(See General Instructions for filing frequency requirements)
This Report is required by law: 12 U.S.C. 324, 602, 625, and
1844(c).
The Abbreviated Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations (USBO) are to be prepared in

NOTE: The Abbreviated Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations must be signed by an authorized
officer of the parent U.S. banking organization.

1.
Legal Title of the Parent USBO

(TEXT 9010)

(Mailing Address of the Parent USBO)

City

(TEXT 9130)

Street / P.O. Box

State

(TEXT 9200)

Legal Name of Foreign Subsidiary

(TEXT 9012)

I,

(TEXT 9110)

Zip Code

Name and Title of Officer

(TEXT 9220)

2.

City

(TEXT 9024)

Country

(TEXT 9005)

Prior Name of Foreign Subsidiary (Only if present name is different from that
used on prior year’s submission) (TEXT 9023)

4. Financial data (in thousands of
U.S. dollars):
a. Net income
b. Total assets
c. Equity capital
d. Total off-balance sheet items

SUBI
4340
SUBC
2170
3210
2013

(SUBS 9999)

Bil

Mil

have reviewed the Abbreviated Financial Statements of Foreign
Subsidiaries of U.S. Banking Organizations and believe that the
report has been prepared in accordance with the instructions
issued by the Federal Reserve.

Signature of Officer

Date of Signature

Return to the appropriate Federal Reserve District Bank the completed original and the number of copies specified by that District
Bank.

3. At the close of business on
Month / Date / Year

accordance with the instructions provided by the Federal Reserve
System. The Federal Reserve may not conduct or sponsor, and
an organization (or a person) is not required to respond to, a
collection of information unless it displays a currently valid OMB
control number.

Thou

Person in the U.S. to whom questions about the FR 2314S should
be directed:
Name / Title

(TEXT 8901)

Area Code / Phone Number

For Federal Reserve Bank Use Only
Parent RSSD ID
SUB RSSD ID
C.I.

FAX Number

(TEXT 8902)

(TEXT 9116)

Public reporting burden for this information collection is estimated to be 1.0 hours per
response, including time to gather and maintain data in the required form and to review
instructions and complete the information collection. Comments regarding this burden
estimate or any other aspect of this information collection, including suggestions for
reducing the burden, may be sent to Secretary, Board of Governors of the Federal
Reserve System, Washington, D.C. 20551, and to the Office of Management and Budget,
Paperwork Reduction Project (7100–0073), Washington, D.C. 20503.