Form FR Y-7N FR Y-7N Quarterly Financial Statements of U.S. Nonbank Subsidiar

FR Y-7N
OMB Number 7100–0125
Avg. hrs. per response: 6.8
Expires March 31, 2014

Board of Governors of the Federal Reserve System

Financial Statements of U.S. Nonbank Subsidiaries
Held by Foreign Banking Organizations—FR Y-7N
(See General Instructions for filing frequency requirements)
This Report is required by law: Section 5(c) of the Bank Holding Company Act (12 U.S.C. 1844); Section 7 and 13(a) of the
International Banking Act of 1978 (12 U.S.C. 3106 and 3108(a));
Section 25 of the FRA (12 U.S.C. 601–604(a)); Section 25A of
the FRA (12 U.S.C. 611–631); and Section 225.5(b) of Regulation Y (12 CFR 225.5(b)).

The Financial Statements of U.S. Nonbank Subsidiaries Held by
Foreign Banking Organizations are to be prepared in 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.

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

Date of Report:

March 31, 2011
Month / Date / Year

I, the undersigned officer of the foreign banking organization attest
that the FR Y-7N 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

(FNBK 9999)

Legal Name of Foreign Banking Organization

City

(TEXT 9130)

Country

(TEXT 9010)

(TEXT 9005)

(FNBT C490)

(FNBT C491)

Signature of Officer

Date of Signature (MM/DD/CCYY)

(FNBT J196)

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

To be completed for the December report only.
Indicate whether the subsidiary(ies) meets the
FNBK
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
FBO 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 3.2 to 8.6 hours per response, with an average of 6.8 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 (7100–0125), Washington, DC 20503.

FR Y–7N
Page i

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

Name(s) of Nonbank Subsidiary

Subsidiary RSSD ID

Mailing Address

1.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

2.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

3.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

4.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

5.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

6.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

7.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

8.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

9.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

10.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

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

RSSD ID
State

Zip Code
12/09

FR Y–7N
Page 1

For Federal Reserve Bank Use Only
FBO RSSD ID

Financial Statements of U.S. Nonbank Subsidiaries
Held by Foreign Banking Organizations

SUB RSSD ID
C.I.

Legal Name of Nonbank Subsidiary (TEXT 9012)

(Mailing Address of Nonbank Subsidiary) Street / P.O. Box (TEXT 9013)

If the name of the nonbank subsidiary has changed since the previous FR Y–7N
was filed with the Federal Reserve, indicate the former name of the company.
(TEXT 9023)

City

(TEXT 9024)

State

(TEXT 9026)

Zip Code

(TEXT 9027)

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(ies) .........................................................
12. Net income (loss) (sum of items 8, 10, and 11 minus item 9) .................................................

FNBK

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.

MEMORANDUM
Dollar Amounts in Thousands

FNBK

Bil

Mil

Thou

Memorandum item 1 is to be completed by nonbank subsidiaries that have elected to account
for financial instruments or servicing assets and liabilities at fair value under a fair value option.
1. 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) ....................................

J980

M.1.
3/11

FR Y–7N
Page 2

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

FNBK

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.

fnbt
4340
FNBK
A035
4598
B511
3581
fnbt
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

FNBK

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

1.
2.
3.

fnbt
4230
4. Provision for loan and lease losses (must equal Schedule IS, item 4) ..................................
FNBK
5. Adjustments ........................................................................................................................... 4815
fnbt
6. Balance at end of current period (sum of items 1, 2, 4 and 5 minus item 3)
3123
(must equal Schedule BS, item 3.b).......................................................................................

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)......................................................

FNBK

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.

12/02

FR Y–7N
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) ..............

FNBK

Bil

Mil

Thou

3548

11.

C379

12.

1729
2750
A012
C380
2948

13.
14.
15.
16.
17.

3230
3240
3247
B530
F033
A130
3210
3300

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

FNBK

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

FNBK

Memoranda items 1.a. and 1.b. are to be completed by nonbank 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 ....................................................................................................................... F819
b. Total liabilities .................................................................................................................... F820

Bil

Mil

Thou

M.1.a.
M.1.b.

3/08

FR Y–7N
Page 4

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

FNBK

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
fnbt
2122
FNBK
1406
1407
1403

1.
2.
3.
4.
5.

J979

7.d.

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

Bil

Mil

Thou

6.
7.a.
7.b.
7.c.

Schedule BS-M—Memoranda
Dollar Amounts in Thousands

FNBK

1. Loans to non-U.S. addressees............................................................................................... 1722
2. 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. Loans.................................................................................................................................
(1) Loans that are past due 90 days or more:
(a) Fair value ................................................................................................................
(b) Unpaid principal balance.........................................................................................
g. Other (including commercial paper) ..................................................................................
3. Other assets:
a. Accrued interest receivable ...............................................................................................
b. Prepaid expenses..............................................................................................................
c. Net deferred tax assets .....................................................................................................
d. Accounts receivable ..........................................................................................................
e. Intangible assets ...............................................................................................................
4. Balances due from related institutions, gross:
a. Balances due from related institutions located in the United States, gross.......................
b. Balances due from related institutions located outside the United States, gross ..............
5. Commercial paper issued ......................................................................................................
6. Other liabilities:
a. Expenses accrued and unpaid ..........................................................................................
b. Net deferred tax liabilities ..................................................................................................
c. Accounts payable ..............................................................................................................
7. Balances due to related institutions, gross:
a. Balances due to related institutions located in the United States, gross ...........................
b. Balances due to related institutions located outside the United States, gross ..................

Bil

Mil

Thou

1.

5468
5469
5470
5477

2.a.
2.b.
2.c.
2.d.

A210
G208

2.e.
2.f.

F639
F640
5478

2.f.(1)(a)
2.f.(1)(b)
2.g.

B556
A022
A023
A024
2143

3.a.
3.b.
3.c.
3.d.
3.e.

C382
C383
2309

4.a.
4.b.
5.

A025
A026
A027

6.a.
6.b.
6.c.

C384
C385

7.a.
7.b.

3/11

FR Y-7N
Page 5

Notes to the Financial Statements
Enter in the lines provided below any additional information on specific line items on the financial statements that the foreign 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 foreign 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:

FNBT

0000

FNBK

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
FNBT

1.

B057

2.

B058

3.

B059

4.

B060

5.

B061

6.

B062

7.

B063

8.

B064

9.

B065

10.

B066

Dollar Amounts in Thousands

FNBK

Bil

Mil

Thou

B057

1.

B058

2.

B059

3.

B060

4.

B061

5.

B062

6.

B063

7.

B064

8.

B065

9.

B066

10.

3/08

FR Y-7NS
OMB Number 7100–0125
Avg. hrs. per response: 1.0
Expires March 31, 2014

Board of Governors of the Federal Reserve System

Abbreviated Financial Statements of U.S. Nonbank Subsidiaries
Held by Foreign Banking Organizations—FR Y-7NS
Report at the close of business as of the last calendar day in December
This Report is required by law: Section 5(c) of the Bank Holding Company Act (12 U.S.C. 1844); Section 7 and 13(a) of the
International Banking Act of 1978 (12 U.S.C. 3106 and 3108(a));
Section 25 of the FRA (12 U.S.C. 601–604(a)); Section 25A of
the FRA (12 U.S.C. 611–631); and Section 225.5(b) of Regulation Y (12 CFR 225.5(b)).

The Financial Statements of U.S. Nonbank Subsidiaries Held by
Foreign Banking Organizations are to be prepared in 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.

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

Date of Report:

Month / Date / Year

I, the undersigned officer of the foreign banking organization attest
that the FR Y-7NS 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

(FNBK 9999)

Legal Name of Foreign Banking Organization

City

(TEXT 9130)

Country

(TEXT 9010)

(TEXT 9005)

(FNBT C490)

(FNBT C491)

Signature of Officer

Date of Signature (MM/DD/CCYY)

(FNBT J196)

FNBK
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
FBO 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 (7100–0125), Washington, DC 20503.

FR Y–7NS
Page i

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

Name(s) of Nonbank Subsidiary

Subsidiary RSSD ID

Mailing Address

1.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

2.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

3.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

4.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

5.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

6.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

7.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

8.
Legal Name of Nonbank Subsidiary

Street / PO Box

City

RSSD ID
State

Zip Code

9.
Legal Name of Nonbank Subsidiary

Street / PO Box

City
10.
Legal Name of Nonbank Subsidiary

RSSD ID
State

Zip Code

Street / PO Box

City

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

RSSD ID
State

Zip Code
12/09

For Federal Reserve Bank Use Only

FR Y–7NS
Page 1

FBO RSSD ID
SUB RSSD ID

Abbreviated Financial Statements of U.S. Nonbank
Subsidiaries Held by Foreign Banking Organizations

C.I.

Legal Name of Nonbank Subsidiary (TEXT 9012)

(Mailing Address of Nonbank Subsidiary) Street / PO Box (TEXT 9013)

If the name of the nonbank subsidiary has changed since the previous FR Y–7NS
was filed with the Federal Reserve, indicate the former name of the company.
(TEXT 9023)

City

1.
2.
3.
4.

(TEXT 9024)

State

Dollar Amounts in Thousands

FNBK

Net income .............................................................................................................................
Total assets ..........................................................................................................................
Equity capital ..........................................................................................................................
Total off-balance-sheet items .................................................................................................

4340
2170
3210
2013

(TEXT 9026)

Bil

Mil

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

Zip Code

(TEXT 9027)

Thou

1.
2.
3.
4.

5.

12/09