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Form FR 2314 FR 2314 Financial Statements of Foreign Subsidiaries of U.S. Ban
ICR 201204-7100-003 · OMB 7100-0073 · Object 31586701.
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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
| File Type | application/pdf |
| File Title | FR 2314 Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations |
| Subject | FR 2314 Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations |
| Author | Board of Governors of the Federal Reserve System |
| File Modified | 2011-03-15 |
| File Created | 2011-02-03 |