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

Published by Board of Governors of the Federal Reserve System | Board of Governors of the Federal Reserve System | Metadata Last Checked: January 24, 2026 | Last Modified: R/P3M
These reports collect selected financial information for direct or indirect foreign subsidiaries of U.S. state member banks (SMBs), Edge and agreement corporations, and bank holding companies (BHCs). The FR 2314 consists of a balance sheet and income statement; information on changes in equity capital, changes in the allowance for loan and lease losses, off-balance-sheet items, and loans; and a memoranda section. The FR 2314S collects four financial data items for smaller, less complex subsidiaries. (Note: The Report of Condition for Foreign Subsidiaries of U.S. Banking Organizations, FR 2314a and FR 2314c have been replaced by the FR 2314 and FR 2314S. and the FR 2314b has been discontinued.

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