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

The FR 2314 reporting forms collect financial information for non-functionally regulated direct or indirect foreign subsidiaries of U.S. state member banks (SMBs), Edge and agreement corporations, and holding companies (i.e., bank holding companies, savings and loan holding companies, securities holding companies, and intermediate holding companies). Parent organizations (SMBs, Edge and agreement corporations, or holding companies) file the FR 2314 on a quarterly or annual basis, or the FR 2314S on an annual basis, predominantly based on whether the organization meets certain asset size thresholds. The FR 2314 data are used to identify current and potential problems at the foreign subsidiaries of U.S. parent companies, to monitor the activities of U.S. banking organizations in specific countries, and to develop a better understanding of activities within the industry, in general, and of individual institutions, in particular.

The latest form for Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations expires 2022-03-31 and can be found here.

Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations (quarterly)

Federal Enterprise Architecture: Economic Development - Financial Sector Oversight

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