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Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations Abbreviated Financial Statements of Foreign Subsidiaries of U.S. Banking Organizations
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.
Form #:  FR 2314
Agency:  Federal Reserve System
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