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

FR 2314
OMB Number 7100–0073
Avg. hrs. per response: 6.6
Expires March 31, 2014

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 (USBO) are to be prepared in accordance
with the instructions provided by the Federal Reserve System.
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 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:

March 31, 2011
Month / Date / Year

I, the undersigned officer of the parent U.S. banking organization
attest that the FR 2314 reports listed on the following page(s) for this
report date have been prepared in conformance with the instructions
issued by the Federal Reserve System and are true and correct to
the best of my knowledge and belief.

Printed Name of Officer

Title of Officer

(SUBS C490)

(SUBS 9999)

Legal Name of the Parent USBO

(TEXT 9010)

(Mailing Address of the Parent USBO) Street / PO Box

City

(TEXT 9130)

State

(TEXT 9200)

(TEXT 9110)

Zip Code

(TEXT 9220)

(SUBS C491)

Signature of Officer

Date of Signature (MM/DD/CCYY)

(SUBS J196)

SUBC
Number of reports attested to under this
signature .................................................................. J444

To be completed for the December report only.
Indicate whether the subsidiary(s) meets the
SUBC
annual or quarterly filing criteria for December
(Enter "1" for annual; enter "2" for quarterly) ........... 6909
Return to the appropriate Federal Reserve District Bank the completed
original and the number of copies specified by that District Bank.
For Federal Reserve Bank Use Only
Parent RSSD ID
SUB RSSD ID
C.I.

Person in the U.S. to whom questions about these reports should
be directed:

Name / Title

(TEXT 8901)

Area Code / Phone Number

FAX Number

(TEXT 8902)

(TEXT 9116)

E-mail Address of Contact

(TEXT 4086)

Public reporting burden for this information collection is estimated to vary from 3.1 to 8.2 hours per response, with an average of 6.6 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, 20th and C Streets, N.W.,
Washington, DC 20551, and to the Office of Management and Budget, Paperwork Reduction Project (7100–0073), Washington, DC 20503.

FR 2314
Page i

Detailed Listing of Subsidiaries
Parent U.S. banking organizations must provide the information requested below for each foreign subsidiary included in this submission.
This page must be attached to the cover page and placed in the banking organization's file and should not be submitted to the Reserve
Bank.

Name(s) of Foreign Subsidiary

Subsidiary RSSD ID

Mailing Address

1.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

2.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

3.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

4.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

5.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

6.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

7.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

8.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

9.
Legal Name of Foreign Subsidiary

Street / PO Box

City
10.
Legal Name of Foreign Subsidiary

RSSD ID
Country

Street / PO Box

City

Note: If there are more than 10 submissions, attach additional pages.

RSSD ID
Country
12/09

FR 2314
Page 1

For Federal Reserve Bank Use Only
PARENT RSSD ID

Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations
Legal Name of Foreign Subsidiary

(TEXT 9012)

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)

SUB RSSD ID
C.I.

(Mailing Address of Foreign Subsidiary) Street / P.O. Box

City

(TEXT 9024)

Country

(TEXT 9013)

(TEXT 9005)

Schedule IS—Income Statement (calendar year-to-date)
Dollar Amounts in Thousands
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) Fees and commissions from annuity sales ...............................................................
(10) Other noninterest income..........................................................................................
b. From related organizations................................................................................................
c. Total noninterest income (sum of items 5.a.(1) through 5.a.(10) 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) ................................................

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
C887
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.a.(10)
5.b.
5.c.
6.

A034
C376
4093

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

3631
4302
4320
3147
4340

8.
9.
10.
11.
12.

MEMORANDA
Dollar Amounts in Thousands
Memorandum item 1 is to be completed by nonbank subsidiaries that are required to complete
Schedule BS-A, Memorandum items 1.b and 1.c.
1. Noncash income from negative amortization on closed-end loans secured by 1–4 family
residential properties (included in Schedule IS, item 1.a) ......................................................
Memorandum item 2 is to be completed by subsidiaries that have elected to account for
financial instruments or servicing assets and liabilities at fair value under a fair value option.
2. Net change in fair values of financial instruments accounted for under a fair value
option (included in items 5.a.(3), 5.a.(6), 5.a.(10) and 5.b above) .....................................

SUBI

Bil

Mil

Thou

F228

M.1.

J980

M.2.

3/11

FR 2314
Page 2

Schedule IS-A—Changes in Equity Capital
Dollar Amounts in Thousands

SUBI

Bil

Mil

Thou

1. Equity capital most recently reported for the end of previous calendar year
(i.e., after adjustments from amended Income Statements) .................................................. 3217
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).....................................................................................

1.

subt
4340
SUBI
A035
4598
B511
3581
subt
3210

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

Bil

Mil

Thou

1. Balance most recently reported at end of previous calendar year (i.e., after adjustments
from amended Income Statements) ....................................................................................... 3124
2. Recoveries ............................................................................................................................. 4605
3. LESS: Charge-offs .................................................................................................................. C079
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) ..........................................................................................................

1.
2.
3.

subt
4230
SUBI
4815
subt
3123

4.
5.
6.

Schedule BS—Balance Sheet
Dollar Amounts in Thousands
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)......................................................

SUBC

Bil

Mil

Thou

0010

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
Dollar Amounts in Thousands
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) ..............

SUBC

Bil

Mil

Thou

3548

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

Bil

Mil

Thou

3817
A013
A014
3411

20.
21.
22.
23.

3415
A015

24.
25.

A098
A099
3450
3826
3829
A100

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

MEMORANDA
Dollar Amounts in Thousands
Memoranda items 1.a. and 1.b. are to be completed by subsidiaries that have elected to
account for financial instruments or servicing assets and liabilities at fair value under a fair
value option.
1. Financial assets and liabilities measured at fair value under a fair value option
a. Total assets .......................................................................................................................
b. Total liabilities ....................................................................................................................

SUBC

F819
F820

Bil

Mil

Thou

M.1.a.
M.1.b.
3/08

FR 2314
Page 4

Schedule BS-A—Loans and Lease Financing Receivables
(exclude balances with related institutions)
Dollar Amounts in Thousands

SUBC

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. Loans restructured in troubled debt restructurings (included in items 7.a
through 7.c above) ............................................................................................................

1410
3622
3623
1975
A017
subt
2122
SUBC
1406
1407
1403

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

Bil

Mil

Thou

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

J979

7.d.

MEMORANDA
Dollar Amounts in Thousands

SUBC

Bil

Mil

Thou

1. Closed-end loans with negative amortization features secured by 1–4 family
residential properties:
Memorandum item 1.a is to be completed by all nonbank subsidiaries
a. Total carrying amount of closed-end loans with negative amortization features
secured by 1–4 family residential properties (included in Schedule BS-A, item 1) ........... F230
Memoranda items 1.b and 1.c are to be completed by nonbank subsidiaries that had
closed-end loans with negative amortization features secured by 1–4 family residential
properties (included in Schedule BS-A, item 1) as of December 31, 2010, in excess of
5 percent of total loans and leases, net of unearned income (as reported in Schedule
BS-A, item 6)
b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties ......................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1–4 family
residential properties included in the carrying amount reported in Memorandum
item 1.a above ................................................................................................................... F232

M.1.a.

M.1.b.

M.1.c.

3/11

FR 2314
Page 5

Schedule BS-M—Memoranda
(exclude balances with related institutions)
Dollar Amounts in Thousands

SUBC

1. Balances due from depository institutions, gross:
a. Balances due from depository institutions in the U.S. (including their IBFs) ..................... 0069
b. Balances due from banks in foreign countries:
(1) Foreign branches of U.S. banks ................................................................................. 0073
(2) Other banks in foreign countries ................................................................................. 0074
2. Balances due from foreign central banks ............................................................................... 0091
3. Equity interest in nonrelated organizations ............................................................................ 0399
4. Assets held in trading accounts (excluding trading balances with related organizations):
a. Securities of U.S. government and its agencies................................................................ 5468
b. Securities of all foreign governments and official institutions ............................................ 5469
c. Equity securities ................................................................................................................ 5470
d. Corporate bonds, notes and debentures ........................................................................... 5477
e. Revaluation gains on interest rate, foreign exchange rate, and other commodity and
equity contracts ................................................................................................................. A210
f. Loans................................................................................................................................. G208
(1) Loans that are past due 90 days or more:
(a) Fair value ................................................................................................................ F639
(b) Unpaid principal balance......................................................................................... F640
g. Other (including commercial paper) .................................................................................. 5478
5. Other assets:
a. Accrued interest receivable ............................................................................................... B556
b. Prepaid expenses.............................................................................................................. A022
c. Net deferred tax assets ..................................................................................................... A023
d. Accounts receivable .......................................................................................................... A024
e. Intangible assets ............................................................................................................... 2143
6. Deposits ................................................................................................................................. 2200
7. Balances due to U.S. and foreign banks ................................................................................ C381
8. Other liabilities:
a. Expenses accrued and unpaid .......................................................................................... A025
b. Net deferred tax liabilities .................................................................................................. A026
c. Accounts payable .............................................................................................................. A027

Bil

Mil

Thou

1.a.
1.b.(1)
1.b.(2)
2.
3.
4.a.
4.b.
4.c.
4.d.
4.e.
4.f.
4.f.(1)(a)
4.f.(1)(b)
4.g.
5.a.
5.b.
5.c.
5.d.
5.e.
6.
7.
8.a.
8.b.
8.c.

12/09

FR 2314
Page 6

Notes to the Financial Statements
Enter in the lines provided below any additional information on specific line items on the financial statements that the U.S. banking
organization wishes to explain that are material in amount and cannot be disclosed separately in the existing line items.
Each additional piece of information disclosed should include the appropriate reference to the financial statement and item number, as
well as a description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.

Example
A banking organization's nonbank subsidiary reports $1 million in “All other assets.” Of this amount, $500,000 is related to accounts receivable. Enter on the line item below the following information:

SUBS

0000

SUBC

Bil

Mil

Thou

Accounts receivable of $500,000 are included in line item 7,
“All other assets,” on the balance sheet.
0000

500

Notes to the Financial Statements
SUBS

1.

B057

2.

B058

3.

B059

4.

B060

5.

B061

6.

B062

7.

B063

8.

B064

9.

B065

10.

B066

Dollar Amounts in Thousands

SUBC

Bil

Mil

Thou

B057

1.

B058

2.

B059

3.

B060

4.

B061

5.

B062

6.

B063

7.

B064

8.

B065

9.

B066

10.

3/07

FR 2314S
OMB Number 7100–0073
Hours per response: 1.0
Expires March 31, 2014

Board of Governors of the Federal Reserve System

Abbreviated Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations—FR 2314S
Report at the close of business as of the last calendar day in December
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 accordance with the instructions provided by the Federal Reserve System.

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.

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:

Month / Date / Year

I, the undersigned officer of the parent U.S. banking organization
attest that the FR 2314S reports listed on the following page(s) for
this report date have been prepared in conformance with the instructions issued by the Federal Reserve System and are true and correct
to the best of my knowledge and belief.
Printed Name of Officer

Title of Officer

(SUBS C490)

(SUBS 9999)

Legal Name of the Parent USBO

(TEXT 9010)

(Mailing Address of the Parent USBO) Street / PO Box

City

(TEXT 9130)

State

(TEXT 9200)

(TEXT 9110)

Zip Code

(TEXT 9220)

(SUBS C491)

Signature of Officer

Date of Signature (MM/DD/CCYY)

(SUBS J196)

SUBC
Number of reports attested to under this
signature .................................................................. J444

Person in the U.S. to whom questions about these reports should
be directed:

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

Name / Title

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

(TEXT 8901)

Area Code / Phone Number

FAX Number

(TEXT 8902)

(TEXT 9116)

E-mail Address of Contact

(TEXT 4086)

Public reporting burden for this information collection is estimated to be 1.0 hour 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, 20th and C Streets, N.W., Washington, DC 20551, and to the Office of Management and
Budget, Paperwork Reduction Project (7100–0073), Washington, DC 20503.

FR 2314S
Page i

Detailed Listing of Subsidiaries
Parent U.S. banking organizations must provide the information requested below for each foreign subsidiary included in this submission. This
page must be attached to the cover page and placed in the banking organization's file and should not be submitted to the Reserve Bank.

Name(s) of Foreign Subsidiary

Subsidiary RSSD ID

Mailing Address

1.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

2.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

3.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

4.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

5.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

6.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

7.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

8.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID
Country

9.
Legal Name of Foreign Subsidiary

Street / PO Box

City
10.
Legal Name of Foreign Subsidiary

RSSD ID
Country

Street / PO Box

City

Note: If there are more than 10 submissions, attach additional pages.

RSSD ID
Country
12/09

For Federal Reserve Bank Use Only

FR 2314S
Page 1

Parent RSSD ID
SUB RSSD ID

Abbreviated Financial Statements of Foreign
Subsidiaries of U.S. Banking Organizations
Legal Name of Foreign Subsidiary

(TEXT 9012)

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

C.I.

(Mailing Address of Foreign Subsidiary) Street / PO Box

City

(TEXT 9024)

Country

Dollar Amounts in Thousands SUBI
1. Net income .............................................................................................................................
2. Total assets ..........................................................................................................................
3. Equity capital ..........................................................................................................................
4. Total off-balance-sheet items .................................................................................................

Bil

(TEXT 9013)

(TEXT 9005)

Mil

4340
SUBC
2170
3210
2013

SUBI
5. Has the foreign subsidiary elected to account for certain assets and liabilities under a fair value option
F822
with changes in fair value recognized in earnings? (Enter "1" for yes; enter "0" for no) ................................

Thou

1.
2.
3.
4.

5.

12/09