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DiscontinuedFinancial statements (foreign subsidiaries)Last checked 13 November 2026

Report of condition for foreign subsidiaries, replaced (FR 2314a/b/c)

A regulatory return listed by the Board of Governors of the Federal Reserve System (Federal Reserve Board), United States.

The predecessor of the FR 2314/FR 2314S, collecting the same kind of condition data for foreign subsidiaries of U.S. banking organisations, split by asset size into three forms (a, b and c). Source

Official title: Report of Condition for Foreign Subsidiaries of U.S. Banking Organizations

The facts

Who files
Not applicable; superseded by the FR 2314/FR 2314S. Source
How often
Not stated on the pages checked for this discontinued, superseded grouping; see the FR 2314/FR 2314S for the current frequency. Source
Deadline
Not applicable; superseded by the FR 2314/FR 2314S. Source
Format
Other. Not applicable; superseded by the FR 2314/FR 2314S. Source
How it is filed
Filing routes recorded for the Federal Reserve Board: Reporting Central; Structure Central. See how firms file with the Federal Reserve Board.
Status
DiscontinuedThe FR 2314 now takes the place of the FR 2314a, and the FR 2314S takes the place of the FR 2314c (both are in this file). The FR 2314b was simply discontinued. Source
Group
Financial statements (foreign subsidiaries)

Templates (0)

The library lists no templates for this return.

Discontinued and superseded; a schedule breakdown was not extracted for this historical grouped entry, since the current FR 2314/FR 2314S return (covered separately in this file) carries the live schedule list. Source

Validation rules

No published validation rules were found for this return. Discontinued; no edit checklist was sought. Source

Public data

No published data from this return was found. Not applicable; superseded by the FR 2314/FR 2314S. Source

Official documents (2)

The Federal Reserve Board's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see Federal Reserve Board's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Board of Governors of the Federal Reserve System, https://www.federalreserve.gov. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the Board does not endorse this library.

Last checked 13 November 2026.