Foreign Banking, International Exposure & Federal Reserve Structure / Ownership Reports¶
US regulatory reports covering (a) foreign banking organizations (FBOs) and their US operations, (b) the international/country exposure of US banking organizations, and (c) the Federal Reserve's organizational-structure and ownership collections.
All facts below are sourced from official Federal Reserve (federalreserve.gov), FFIEC (ffiec.gov), and OMB/reginfo.gov pages. Items that could not be confirmed against an official source are marked UNVERIFIED and should be checked against the live form/instructions PDF.
Note on access: the authoritative FFIEC 002 / 009 forms and instructions are hosted on ffiec.gov. Some FFIEC schedule sub-part titles below were reconciled from the Federal Reserve report-index pages and the OMB supporting statements on reginfo.gov; the exact sub-part titles flagged UNVERIFIED should be confirmed against the live FFIEC PDF.
FFIEC 002 — Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks¶
- Purpose: Balance-sheet and off-balance-sheet condition report for the US branches and agencies of foreign banks; used by the federal supervisory agencies for examination and analysis of foreign banks' US operations. Unlike the domestic Call Report, the FFIEC 002 collects no income data.
- Who files: All US branches and agencies of foreign (and Puerto Rican) banks, whether federally licensed or state chartered, insured or uninsured, including their International Banking Facilities (IBFs). Mandatory.
- Frequency: Quarterly (last day of each calendar quarter).
- OMB control number: 7100-0032.
- Statutory basis: International Banking Act of 1978 (IBA).
- Official URL: https://www.ffiec.gov/resources/reporting-forms/ffiec002 · index: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FFIEC_002
The report is a summary schedule (Schedule RAL) plus supporting schedules. On the cash, loans, and deposit schedules (A, C, E), separate detail is reported on IBF balances.
| id | title | description | notes |
|---|---|---|---|
| RAL | Assets and Liabilities | Summary balance sheet of the reporting branch/agency | Anchor schedule; nets due-from/due-to related institutions |
| A | Cash and Balances Due from Depository Institutions | Cash and interbank balances | IBF detail reported separately |
| C | Loans | Loans by type (Part I — Loans and Leases; Part II — Loans to Small Businesses and Small Farms, completed annually as of June 30) | IBF detail reported separately |
| E | Deposit Liabilities and Credit Balances | Deposits and credit balances | IBF detail reported separately |
| K | Quarterly Averages | Average daily (or weekly) balances for the quarter | Reporter may use daily or Wednesday-weekly averaging |
| L | Derivatives and Off-Balance-Sheet Items | Commitments, contingencies, derivative contracts | |
| M | Due from / Due to Related Institutions in the U.S. and in Foreign Countries | Claims on and liabilities to the foreign-bank head office and other related institutions | Part I (claims) and Part II (liabilities); drives net due-to/due-from in RAL |
| N | Past Due, Nonaccrual, and Restructured Loans | Asset-quality detail | |
| O | Other Data for Deposit Insurance Assessments | Items supporting FDIC assessment (insured branches) | |
| P | Other Borrowed Money | Borrowings detail |
FFIEC 002S — Report of Assets and Liabilities of a Non-U.S. Branch that is Managed or Controlled by a U.S. Branch or Agency of a Foreign Bank¶
- Purpose: Supplement to the FFIEC 002; captures the assets and liabilities of each non-US (foreign) banking branch of the parent bank that a reporting US branch/agency manages or controls.
- Who files: Any US branch/agency filing the FFIEC 002 that manages or controls one or more non-US branches of its parent bank — one FFIEC 002S per managed/controlled office.
- Frequency: Quarterly (with the FFIEC 002).
- OMB control number: 7100-0032 (same clearance as FFIEC 002).
- Official URL: https://www.ffiec.gov/resources/reporting-forms/ffiec002s
- Covers all of the foreign branch's assets and liabilities in any currency, and transactions with all entities (related and nonrelated) regardless of location.
FFIEC 009 — Country Exposure Report / FFIEC 009a — Country Exposure Information Report¶
- Purpose (009): Collects the distribution, by country, of claims on foreign residents held by US banking organizations, so supervisors can gauge country/transfer risk and the effect of adverse country developments on the US banking system. Confidential.
- Purpose (009a): Public supplement disclosing each filer's material foreign-country exposures (those exceeding 1% of total assets or 20% of capital, whichever is less), plus a list of countries with exposures between 0.75–1% of assets or 15–20% of capital.
- Who files: US commercial banks, savings associations, bank/savings-and-loan holding companies, and intermediate holding companies with $30 million or more in total claims on residents of foreign countries. Mandatory.
- Frequency: Quarterly (last business day of each quarter).
- OMB control number: 7100-0035.
- Official URL: https://www.ffiec.gov/resources/reporting-forms/ffiec009 · index: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FFIEC_009FFIEC_009a
Claims are reported on an immediate-counterparty basis (country of the obligor) and redistributed to an ultimate-risk basis (country of the guarantor / collateral). The 009 comprises Schedule C plus the numbered schedules below.
| id | title | description | notes |
|---|---|---|---|
| C — Part I — Claims on an Immediate-Counterparty Basis | Cross-border and foreign-office claims on foreign residents by counterparty country and sector (bank / public / other), incl. the inward/outward risk-transfer (redistribution) columns | Core schedule | |
| C — Part II — Claims on a Guarantor Basis | Claims restated to the country of the guarantor / collateral (ultimate-risk basis), plus memorandum items | ||
| 1 / 1.a | Foreign-Office Liabilities by Country of Foreign Office and by Country of Creditor | Liabilities of foreign offices, with memorandum items | |
| 2 | Derivatives and foreign-office detail | Positive fair value of derivative contracts; claims on related foreign branches with no guarantee from parent; foreign-office claims on local residents and foreign-office liabilities |
FFIEC 009a structure¶
| id | title | description | notes |
|---|---|---|---|
| Part A | Country exposures meeting the disclosure threshold | Per-country amounts where exposure > 1% of assets or 20% of capital | Publicly disclosed |
| Part B | List of additional countries (lower band) | Countries with exposure 0.75–1% of assets or 15–20% of capital | Names only |
FR Y-7 — Annual Report of Foreign Banking Organizations¶
- Purpose: Lets the Federal Reserve assess an FBO's ability to be a continuing source of strength to its US operations and to determine compliance with US law (including qualifying-FBO status under Regulation K).
- Who files: Each FBO that engages in banking in the US through a subsidiary bank, an Edge or agreement corporation, a subsidiary commercial-lending company, or its own branches/agencies. Mandatory.
- Frequency: Annual, due no later than 120 days after the FBO's fiscal year-end.
- OMB control number: 7100-0125 (confirmed on the current FR Y-7 form facsimile; older facsimiles carried 7100-0297).
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7
The FR Y-7 is a packet of reportable items rather than lettered schedules:
| id | title | description | notes |
|---|---|---|---|
| — | Financial statements | Consolidated annual financial statements of the FBO | Audited/home-country statements accepted per instructions |
| — | Organizational structure information | Organization chart of the FBO and its US/worldwide structure | |
| — | Shares and shareholders information | Identity and ownership of principal shareholders | |
| — | Regulation K eligibility | Information supporting qualifying-FBO (QFBO) status under Reg K |
FR Y-7N / FR Y-7NS — Financial Statements of U.S. Nonbank Subsidiaries Held by FBOs¶
- Purpose: Financial statements for non-functionally-regulated US nonbank subsidiaries held by an FBO other than through a US bank holding company, FHC, or US bank.
- Who files: FBOs, per US nonbank subsidiary, by asset-size thresholds.
- Frequency: FR Y-7N quarterly (subsidiary assets ≥ $1B, or off-balance-sheet activity ≥ $5B) or annually (assets $500M–$1B); FR Y-7NS annually (assets $250M–$500M).
- OMB control number: 7100-0073 (FR Y-7N clearance moved to 7100-0073 in 2025).
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7NFR_Y-7NS
FR Y-7N uses the same schedule set as the FR Y-11 (below). FR Y-7NS is the abbreviated version collecting only four summary financial items.
| id | title | description | notes |
|---|---|---|---|
| BS | Balance Sheet | Assets, liabilities, equity of the nonbank subsidiary | |
| BS-A | Loans and Lease Financing Receivables | Loan/lease detail | |
| BS-M | Memoranda | Off-balance-sheet and other memoranda items | |
| IS | Income Statement | Calendar year-to-date income statement | |
| IS-A | Changes in Equity Capital | Equity roll-forward | |
| IS-B | Changes in Allowance for Credit Losses | Charge-offs, recoveries, provision |
FR Y-7Q — Capital and Asset Report for Foreign Banking Organizations¶
- Purpose: Collects consolidated regulatory-capital (and total-asset) information from all FBOs, supporting source-of-strength and capital-adequacy assessment.
- Who files: All FBOs with US banking operations.
- Frequency: Quarterly for FBOs that have become financial holding companies; annually for all other FBOs. Due 70 days after the report date.
- OMB control number: 7100-0125.
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7Q
- Structure: consolidated capital/asset data items; no lettered schedules.
FR Y-10 — Report of Changes in Organizational Structure¶
- Purpose: Captures structural changes for reportable companies so the Federal Reserve can monitor them and (for FBOs) assess source-of-strength to US operations.
- Who files: Top-tier BHCs/FHCs, top-tier savings-and-loan holding companies, state member banks not controlled by a BHC/FBO, Edge and agreement corporations, foreign banking organizations, and securities holding companies.
- Frequency: Event-based — filed within 30 calendar days of a reportable transaction or event (no fixed period).
- OMB control number: 7100-0297 (confirmed on the FR Y-10 form facsimile).
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-10
The FR Y-10 routes each reportable event to one of eight schedules:
| id | title | description | notes |
|---|---|---|---|
| 1 | Banking | Acquisition/establishment/change in a bank or bank-like entity | |
| 2 | Savings and Loan Holding Company | Events for SLHC reporters and their thrift interests | |
| 3 | Nonbanking | Interests in nonbanking companies | |
| 4 | Merger | Mergers/consolidations within the reporter's structure | |
| 5 | 4(k) | Financial-holding-company activities/investments under BHC Act §4(k) | |
| 6 | Domestic Branch | Opening/closing/relocation of domestic depository branches | |
| 7 | Foreign Branches of U.S. Banking Organizations | Foreign branches of member banks, Edge/agreement corps, BHCs, foreign subs | Successor to former FR 2058 |
| 8 | Branch, Agency, and Representative Office | US branch/agency/representative-office events of FBOs | Successor to former FR Y-10F detail |
FR Y-11 / FR Y-11S — Financial Statements of U.S. Nonbank Subsidiaries of U.S. Holding Companies¶
- Purpose: Individual-entity financial statements for US nonbank subsidiaries of domestic holding companies; used with the rest of the FR Y series to assess holding companies heavily engaged in nonbanking activities.
- Who files: Top-tier holding companies, per nonbank subsidiary, by thresholds.
- Frequency: FR Y-11 quarterly (subsidiary assets ≥ $1B, or off-balance-sheet ≥ $5B, or equity ≥ 5% of consolidated top-tier equity) or annually (assets $500M–$1B); FR Y-11S annually (assets $250M–$500M, below the quarterly criteria).
- OMB control number: 7100-0244. (The legacy 7100-0073 cited in older materials is superseded; 7100-0073 now covers the FR Y-7N family.)
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-11FR_Y-11S
FR Y-11S collects only four summary financial items (no schedules).
| id | title | description | notes |
|---|---|---|---|
| BS | Balance Sheet | Assets, liabilities, equity of the nonbank subsidiary | |
| BS-A | Loans and Lease Financing Receivables | Loan/lease detail | |
| BS-M | Memoranda | Off-balance-sheet and other memoranda items | |
| IS | Income Statement (calendar year-to-date) | Revenue, expense, net income | |
| IS-A | Changes in Equity Capital | Equity roll-forward | |
| IS-B | Changes in Allowance for Credit Losses | Charge-offs, recoveries, provision | retitled from "Allowance for Loan and Lease Losses" under CECL |
See also: FR_Y11_FOREIGN_SUBSIDIARY_GUIDE.md.
FR Y-12 / FR Y-12A — Investments in Nonfinancial Companies¶
FR Y-12 — Consolidated Holding Company Report of Equity Investments in Nonfinancial Companies¶
- Purpose: Monitors holding companies' equity investments in nonfinancial companies (merchant-banking, insurance-portfolio, and other equity investments) as a risk- and profitability-monitoring device between examinations.
- Who files: Top-tier domestic holding companies that file the FR Y-9C or FR Y-9SP and meet the investment-size thresholds. Mandatory.
- Frequency: Quarterly (FR Y-9C filers) or semiannually in June and December (FR Y-9SP filers); due 45 days after the report date.
- OMB control number: 7100-0300.
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-12
| id | title | description | notes |
|---|---|---|---|
| 1 | Type of Investments | Investments by investment type/authority | |
| 2 | Type of Security | Investments by type of security held | |
| 3 | Type of Entity within the Banking Organization | Investments by holding entity within the organization | |
| 4 | Nonfinancial Investment Transactions During the Reporting Period | Acquisitions/dispositions during the period |
FR Y-12A — Annual Report of Merchant Banking Investments Held for an Extended Period¶
- Purpose: Tracks merchant-banking investments approaching/exceeding the maximum permissible holding period under Regulation Y (generally 10 years, or 15 years through a qualifying private-equity fund).
- Who files: Financial holding companies holding nonfinancial merchant-banking investments beyond the routine holding period.
- Frequency: Annual.
- OMB control number: 7100-0300 (same clearance as FR Y-12).
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-12A
- Structure: a single investment-detail schedule — one line per covered investment with acquisition date, name/location of company held, primary activity, type of interest, percentage of ownership, and acquisition cost. No lettered sub-schedules.
FR Y-6 — Annual Report of Holding Companies¶
- Purpose: Lets supervisors monitor holding companies and confirm safe-and-sound conduct; collects ownership/structure and insider information.
- Who files: All top-tier holding companies (BHCs, SLHCs, securities holding companies; certain ESOPs; non-QFBO foreign organizations and top-tier companies organized under foreign law that are not FBOs). Mandatory.
- Frequency: Annual, due no later than 90 days after fiscal year-end.
- OMB control number: 7100-0124.
- Statutory basis: BHC Act §5(c) (12 U.S.C. 1844); Regulation Y §225.5(b).
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-6
- Structure: narrative/event-based, no lettered schedules. Required components: (1) an organizational chart; (2) a verification of domestic branches; (3) identity, percentage ownership, and business interests of principal shareholders, directors, and executive officers; (4) for non-SEC-registrants, a copy of the annual report to shareholders if one is prepared.
FR Y-8 — The Bank Holding Company Report of Insured Depository Institutions' Section 23A Transactions¶
- Purpose: Collects covered transactions between an insured depository institution and its affiliates that are subject to Section 23A of the Federal Reserve Act, so the Fed can monitor bank exposures to affiliates and enforce 23A/Regulation W.
- Who files: All top-tier US BHCs (incl. FHCs and intermediate holding companies), all SLHCs, and all FBOs that directly own a US subsidiary bank — one report per insured depository institution. Mandatory.
- Frequency: Quarterly (as of the last day of March, June, September, December); due 30 days after the report date.
- OMB control number: 7100-0126.
- Statutory basis: Section 23A of the Federal Reserve Act (12 U.S.C. 371c); Regulation W.
- Official URL: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-8
- Structure: event/data report, no lettered schedules — a cover page plus pages collecting data on covered transactions and on derivatives/other 23A items.
Cross-reference summary¶
| collection | OMB | filer | frequency | schedule model |
|---|---|---|---|---|
| FFIEC 002 / 002S | 7100-0032 | US branches/agencies of foreign banks | Quarterly | RAL + A,C,E,K,L,M,N,O,P |
| FFIEC 009 / 009a | 7100-0035 | US banks/BHCs ≥ $30M foreign claims | Quarterly | C (Pt I/II), 1/1.a, 2 (+009a Parts A/B) |
| FR Y-7 | 7100-0125 | Foreign banking organizations | Annual | Reportable items (fin. stmts, org, shares, Reg K) |
| FR Y-7N / 7NS | 7100-0073 | US nonbank subs of FBOs | Quarterly/Annual | BS, BS-A, BS-M, IS, IS-A, IS-B (7NS = 4 items) |
| FR Y-7Q | 7100-0125 | Foreign banking organizations | Quarterly/Annual | Capital/asset data items (no schedules) |
| FR Y-10 | 7100-0297 | BHCs/SLHCs/FBOs/SMBs/Edge/SHCs | Event-based (30 days) | 8 event schedules (Banking … Branch/Agency/Rep Office) |
| FR Y-11 / 11S | 7100-0244 | US nonbank subs of domestic HCs | Quarterly/Annual | BS, BS-A, BS-M, IS, IS-A, IS-B (11S = 4 items) |
| FR Y-12 / 12A | 7100-0300 | Domestic HCs w/ nonfinancial equity inv. | Quarterly/Semiannual; 12A Annual | 4 schedules (12); single inv.-detail schedule (12A) |
| FR Y-6 | 7100-0124 | Top-tier holding companies | Annual | Narrative/event (no schedules) |
| FR Y-8 | 7100-0126 | BHCs/SLHCs/FBOs owning a US bank | Quarterly | Data report (no schedules) |
Sources¶
- FFIEC 002 — FFIEC: https://www.ffiec.gov/resources/reporting-forms/ffiec002 · Fed index: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FFIEC_002 · form facsimile (Schedule C—Loans: Part I "Loans and Leases", Part II "Loans to Small Businesses and Small Farms"): https://www.ffiec.gov/sites/default/files/data/reporting-forms/FFIEC002_202512_f.pdf · OMB supporting statement (reginfo, objectID 144008501): https://www.reginfo.gov/public/do/DownloadDocument?objectID=144008501
- FFIEC 002S — https://www.ffiec.gov/resources/reporting-forms/ffiec002s
- FFIEC 009 / 009a — FFIEC: https://www.ffiec.gov/resources/reporting-forms/ffiec009 · Fed index: https://www.federalreserve.gov/apps/reportingforms/Report/Index/FFIEC_009FFIEC_009a · form/instructions (Schedule C—Claims: Part I "Claims on an Immediate-Counterparty Basis", Part II "Claims on a Guarantor Basis"): https://www.ffiec.gov/sites/default/files/data/reporting-forms/ffiec009-report-form-instructions.pdf · OMB supporting statement (reginfo, objectID 10141401): https://www.reginfo.gov/public/do/DownloadDocument?objectID=10141401
- FR Y-7 — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7 · instructions: https://www.federalreserve.gov/reportforms/forms/FR_Y-720180228_i.pdf
- FR Y-7N / 7NS — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7NFR_Y-7NS · instructions: https://www.federalreserve.gov/reportforms/forms/FR_Y-7N--FR_Y-7NS20180831_i.pdf
- FR Y-7Q — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-7Q
- FR Y-10 — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-10 · instructions: https://www.federalreserve.gov/reportforms/forms/FR_Y-1020170930_i.pdf
- FR Y-11 / 11S — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-11FR_Y-11S · instructions: https://www.federalreserve.gov/reportforms/forms/FR_Y-11--FR_Y-11S20210930_i.pdf
- FR Y-12 — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-12
- FR Y-12A — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-12A
- FR Y-6 — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-6 · instructions: https://www.federalreserve.gov/reportforms/forms/FR_Y-620180228_i.pdf
- FR Y-8 — https://www.federalreserve.gov/apps/reportingforms/Report/Index/FR_Y-8 · instructions: https://www.federalreserve.gov/reportforms/forms/FR_Y-820180630_i.pdf