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In forceFinancial statements (nonbank subsidiaries)Last checked 13 November 2026

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

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

The FR Y-11S equivalent for smaller, less significant nonbank subsidiaries held by a foreign banking organisation. Source

Official title: Financial Statements of U.S. Nonbank Subsidiaries Held by Foreign Banking Organizations (FR Y-7NS)

The facts

Who files
FBOs, for each U.S. nonbank subsidiary that does not meet the FR Y-7N's quarterly filing criteria but meets the FR Y-7NS's own (smaller) size thresholds. Source
How often
Once a year, reflecting the position at close of business on the final calendar day of the relevant quarter. Source
Deadline
No later than 60 calendar days after the report date, the same deadline described for the FR Y-7N. 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
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)

Shares the FR Y-7N'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

How they were counted

Counted the rows with series code FRY7NS in 'Validity (V) Edits for the FR Y-7NS' (9) and 'Quality (Q) Edits for the FR Y-7NS' (6) in the FR Y-7N/FR Y-7NS instructions.

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.

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.