Financial statements of larger U.S. nonbank subsidiaries held by foreign banking organisations (FR Y-7N)

The facts

Who files

FBOs, for each U.S. nonbank subsidiary meeting FR Y-11-equivalent size or activity thresholds, as part of the FBO's organisational structure as of the close of business on the report date. Source

How often

Quarterly for subsidiaries above the quarterly thresholds, reflecting the position at close of business on the quarter's final calendar day. Source

Deadline

Within 60 calendar days of the report date. When that day is a weekend or holiday, the report must arrive by 5:00 p.m. on the next business day, unless it was postmarked three calendar days before the original deadline. Source

Format

Other. Can be filed electronically; the FBO contacts the Federal Reserve Bank in the district where it files its FR Y-7. 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)
• International Banking Act of 1978, sections 7 and 13(a) (12 U.S.C. 3106, 3108(a))

Group

Financial statements (nonbank subsidiaries)

Templates (6)

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)

The FR Y-7N and FR Y-7NS share the same schedule layout; the FR Y-7NS completes fewer items (see its own return). Source

Validation rules

235 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 Y-7N/FR Y-7NS, Financial Statements of U.S. Nonbank Subsidiaries Held by Foreign Banking Organizations

  Template · PDF · 338.3 KB

  SHA-256 1a1b00e406ceshow in fullhide

  1a1b00e406ceb59ace384a31b679fc7573c4abeb790edb7f063ae70a9f6e5e0b
• Instructions for Preparation of Financial Statements of U.S. Nonbank Subsidiaries Held by Foreign Banking Organizations (FR Y-7N/FR Y-7NS)

  Instructions · PDF · 473.9 KB · December 2025

  SHA-256 ddddc0c059b9show in fullhide

  ddddc0c059b9051e3e5af519478c3c391eb4b125a110f311c9d88794493b3914

Sources

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

• federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7NFR_Y-7NS
• federalreserve.gov/apps/reportingforms/Download/DownloadAttachment?guid=4bfa25b7-d088-44de-9e80-2c0873e105e3

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.