Financial statements of smaller foreign subsidiaries of U.S. banking organisations (FR 2314S)

The facts

Who files

A holding company, state member bank, or Edge/agreement corporation with total combined assets of $500 million or more, for each foreign subsidiary with assets of $250 million or more and less than $500 million that does not meet the FR 2314's quarterly criteria. Participation is mandatory. Source

How often

Annually, as of close of business on the last calendar day of the quarter. Source

Deadline

A U.S. banking organisation (USBO) must file for its foreign subsidiaries within 60 calendar days of the report date. A report sent by first-class mail counts as on time if its postmark is dated three or more calendar days before the deadline. Source

Format

Other. Can be filed electronically; the holding company, bank, or Edge/agreement corporation contacts its district Reserve Bank. No specific file format is named. 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

In force

Legal basis

• Bank Holding Company Act, section 5(c) (12 U.S.C. 1844(c))
• Home Owners' Loan Act, section 10 (12 U.S.C. 1467a(b))
• Dodd-Frank Act, section 618 (12 U.S.C. 1850a(c)(1))

Group

Financial statements (foreign subsidiaries)

Templates (7)

The tables and forms inside the return. Plain name first, the Federal Reserve Board's code in brackets.

• Income statement (calendar year-to-date) (IS)
• Changes in equity capital (IS-A)
• Changes in allowance for credit losses (IS-B)
• Balance sheet (BS)
• Loans and lease financing receivables (BS-A)
• Memoranda (BS-M)
• Due from, due to, and other balances with related organisations (BS-Q)

Shares the FR 2314's form and schedule headings, completing fewer items. Source

Validation rules

15 rules, as counted from the Federal Reserve Board's published material. Software can run them exactly as published. Source

How they are written: A table with an 'Alg Edit Test' algebraic-expression column..

The rules, on federalreserve.gov

Counts are in the Federal Reserve Board's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. Apart from some exceptions, the Board treats the firm-level data as public; they can be obtained from its Freedom of Information Office. 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.

• FR 2314/FR 2314S, Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations

  Template · PDF · 347.1 KB

  SHA-256 7e3a86f2b38ashow in fullhide

  7e3a86f2b38a7577e2f9fa8954c45b8d158436693a8d5b37317d72131ab4b0fd
• Instructions for Preparation of Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations (FR 2314/FR 2314S)

  Instructions · PDF · 507.7 KB · December 2025

  SHA-256 85d230c6e4ddshow in fullhide

  85d230c6e4dddb30e6dc646fb119e9d87344fb175ab2b37337c544129bce5ef7

Sources

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

• federalreserve.gov/apps/reportingforms/Report/Index/FR_2314FR_2314S
• federalreserve.gov/apps/reportingforms/Download/DownloadAttachment?guid=aa2f6fa1-668f-49e2-af17-45c53af2ff1b

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.