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

FR 2314
OMB Number 7100-0073
Approval expires March 31, 2018
Page 1 of 8

SEE GENERAL INSTRUCTIONS FOR FILING FREQUENCY REQUIREMENTS.

Board of Governors of the Federal Reserve System

Financial Statements of Foreign Subsidiaries
of U.S. Banking Organizations—FR 2314
This Report is required by law: Section 5(c) of the Bank Holding
Company Act (12 U.S.C. § 1844(c)), section 10 of Home Owners'
Loan Act (HOLA) (12 U.S.C. § 1467a(b)), sections 9, 25, and
25A of the Federal Reserve Act (12 U.S.C. §§ 324, 602, and
625), section 165 of the Dodd-Frank Act (12 U.S.C. § 5365), and
section 252.153(b)(2) of Regulation YY (12 CFR 252.153(b)(2)).

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. 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 Foreign Subsidiaries of U.S.
Banking Organizations must be signed by an authorized officer of
the parent U.S. banking organization.

Date of Report:
Month / Day / Year (SUBS 9999)

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 (SUBS C490)

Legal Name of the Parent USBO (TEXT 9010)

Title of Officer (SUBS C491)

(Mailing Address of the Parent USBO) Street / PO Box (TEXT 9110)

Signature of Officer

City (TEXT 9130)

State (TEXT 9200)

Zip Code (TEXT 9220)

Date of Signature (MM/DD/YYYY) (SUBS J196)

SUBC

Number of reports attested to under this signature...... J444
To be completed for the December report only.
Indicate whether the subsidiary(ies) 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.

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

Name / Title (TEXT 8901)

Area Code / Phone Number (TEXT 8902)

Area Code / FAX Number (TEXT 9116)

E-mail Address of Contact (TEXT 4086)

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

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, NW, Washington, DC 20551, and to the
Office of Management and Budget, Paperwork Reduction Project (7100-0073), Washington, DC 20503.
12/2017

FR 2314
Page 2 of 8

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 page 1 and placed in the banking organization's file and should not be submitted to the Reserve Bank.

Mailing Address

Name(s) of Foreign Subsidiary

Subsidiary RSSD ID

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

RSSD ID

Country

10.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID

Country

Note: If there are more than 10 submissions, attach additional pages.
06/2012

For Federal Reserve Bank Use Only
Parent RSSD ID

FR 2314
Page 3 of 8

SUB RSSD ID
C.I.

Legal Name of Foreign Subsidiary (TEXT 9012)

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

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)

City (TEXT 9024)

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

SUBI

Amount

A028
A029
4107

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

A030
A031

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

4073
4074
4230

4070

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.

4080
A220
B490
B491
B492
B493
B494
C887
B497
4619
4079
4091
A034
C376

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

4093
3631

8.
9.
10.
11.
12.

4302
4320
3147
4340

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.

SUBI

1. Noncash income from negative amortization on closed-end loans secured by 1– 4 family
residential properties (included in Schedule IS, item 1.a) .................................................. F228

Amount

M.1.

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) ................................................ J980

M.2.
03/2011

FR 2314
Page 4 of 8

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) ....................................................... 3217

Amount

1.

SUBT

2. Net income (loss) (must equal Income Statement, item 12) ....................................................... 4340

2.

SUBI

3. Sale, conversion, acquisition, or retirement of common stock and perpetual preferred stock ............
4. LESS: Cash dividends declared ..........................................................................................
5. Other comprehensive income 1 ............................................................................................
6. Other adjustments to equity capital ......................................................................................
7. 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)....................................................................................

A035
4598
B511

3.
4.
5.
6.

3581
SUBT

3210

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) ....................................................... 3124
2. Recoveries ..................................................................................................................... 4605
3. LESS: Charge-offs............................................................................................................ C079

Amount

1.
2.
3.

SUBT

4. Provision for loan and lease losses (must equal Schedule IS, item 4).......................................... 4230

4.

SUBI

5. Adjustments .................................................................................................................... 4815
SUBT
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) ..................................................................................... 3123

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

Amount

0010

1.

1754
1773

2.a.
2.b.

2122

3.a.
3.b.

3123
2125
3545
2145
2150
1724
C377
C378
2170

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

06/2006

FR 2314
Page 5 of 8

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

Amount

3548

11.

C379

12.

1729
2750
A012

13.
14.
15.
16.
17.

C380
2948
3230
3240
3247

18.a.
18.b.
18.c.
18.d.
18.e.
18.f.
18.g.
19.

B530
F033
A130
3210
3300

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

Amount

3817
A013
A014

20.
21.
22.
23.

3411
3415

24.
25.

A015
A098

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

A099
3450
3826
3829
A100

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.

SUBC

1. Financial assets and liabilities measured at fair value under a fair value option
a. Total assets.............................................................................................................. F819
b. Total liabilities ........................................................................................................... F820

Amount

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

03/2008

FR 2314
Page 6 of 8

Schedule BS-A—Loans and Lease Financing Receivables
(exclude balances with related institutions)
Dollar Amounts in Thousands
1. Loans secured by real estate ............................................................................................
2. Loans to depository institutions .........................................................................................
3. Commercial and industrial loans ........................................................................................
4. Loans to individuals for personal, household, and other personal expenditures ...........................
5. All other loans and lease financing receivables .....................................................................
6. 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) ..........

SUBC

Amount

1410
3622

1.
2.
3.
4.
5.

3623
1975
A017
SUBT

2122

6.

SUBC

1406
1407
1403

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

J979

Memoranda
Dollar Amounts in Thousands
1. Closed-end loans with negative amortization features secured by 1– 4 family residential properties:

SUBC

Amount

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

M.1.a.

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 the previous December 31 report date, 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.b.
M.1.c.

03/2012

FR 2314
Page 7 of 8

Schedule BS-M—Memoranda
(exclude balances with related institutions)
Dollar Amounts in Thousands
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. Loans ...................................................................................................................
(1) Loans that are past due 90 days or more:
(a) Fair value ....................................................................................................
(b) Unpaid principal balance .................................................................................
g. 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....................................................................................................

SUBC

Amount

0069

1.a.

0073

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

0074
0091
0399
5468
5469
5470
5477

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

A210
G208

4.e.
4.f.

F639
F640
5478

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

B556
A022

2200
C381

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

A025
A026
A027

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

A023
A024
2143

12/2009

FR 2314
Page 8 of 8

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

SUBC

Amount

0000 Accounts receivable of $500,000 are included in line item 7,

"All other assets," on the balance sheet.
500

0000

Notes to the Financial Statements
SUBS

Dollar Amounts in Thousands

SUBC

Amount

1. B057
B057

1.

B058

2.

B059

3.

B060

4.

B061

5.

B062

6.

B063

7.

B064

8.

B065

9.

B066

10.

2. B058

3. B059

4. B060

5. B061

6. B062

7. B063

8. B064

9. B065

10. B066

03/2007

FR 2314S
OMB Number 7100-0073
Approval expires March 31, 2018
Page 1 of 3

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: Section 5(c) of the Bank Holding
Company Act (12 U.S.C. § 1844(c)), section 10 of Home Owners'
Loan Act (HOLA) (12 U.S.C. § 1467a(b)), sections 9, 25, and
25A of the Federal Reserve Act (12 U.S.C. §§ 324, 602, and
625), section 165 of the Dodd-Frank Act (12 U.S.C. § 5365), and
section 252.153(b)(2) of Regulation YY (12 CFR 252.153(b)(2)).

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. 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 Foreign
Subsidiaries of U.S. Banking Organizations must be signed by an
authorized officer of the parent U.S. banking organization.

Date of Report:
Month / Day / Year (SUBS 9999)

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 (SUBS C490)

Legal Name of the Parent USBO (TEXT 9010)

Title of Officer (SUBS C491)

(Mailing Address of the Parent USBO) Street / PO Box (TEXT 9110)

Signature of Officer

City (TEXT 9130)

State (TEXT 9200)

Zip Code (TEXT 9220)

Date of Signature (MM/DD/YYYY) (SUBS J196)

SUBC

Number of reports attested to under this signature ..... J444
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 (TEXT 8902)

Area Code / FAX Number (TEXT 9116)

E-mail Address of Contact (TEXT 4086)

Public reporting burden for this information collection is estimated to be 1 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, NW, Washington, DC 20551, and to the Office of Management and Budget, Paperwork Reduction
Project (7100-0073), Washington, DC 20503.

09/2017

FR 2314S
Page 2 of 3

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 page 1 and placed in the banking organization's file and should not be submitted to the Reserve Bank.

Mailing Address

Name(s) of Foreign Subsidiary

Subsidiary RSSD ID

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

RSSD ID

Country

10.
Legal Name of Foreign Subsidiary

Street / PO Box

City

RSSD ID

Country

Note: If there are more than 10 submissions, attach additional pages.
06/2012

For Federal Reserve Bank Use Only
Parent RSSD ID

FR 2314S
Page 3 of 3

SUB RSSD ID
C.I.

Abbreviated Financial Statements
Legal Name of Foreign Subsidiary (TEXT 9012)

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

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)

City (TEXT 9024)

Country (TEXT 9005)

Dollar Amounts in Thousands SUBI
1. Net income......................................................................................................................... 4340

Amount

1.

SUBC

2. Total assets ........................................................................................................................ 2170
3. Equity capital ...................................................................................................................... 3210
4. Total off-balance-sheet items.................................................................................................. 2013
5. Has the foreign 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)....................................

2.
3.
4.
0=No

SUBI

1=Yes F822

5.

12/2009