Own foreign offices

Own foreign offices

U.S. reporting institutions' parent organizations, branches, and/or majority owned subsidiaries located outside the United States.

Own Foreign Offices

In U.S. tax, a category for any company related to an American company that is based outside the United States. That is, if a company reporting American taxes has a parent company, subsidiary, or branch overseas, it must report the income of these companies under "own foreign offices."
References in periodicals archive ?
Adjusted to exclude net claims on their own foreign offices.
exchanges 25,381 34,233 Addenda: Net fair value of contracts: 58 With own foreign offices 19,594 26,584 59 With foreign official institutions 4,909 -2,753 60 Between U.
exchanges 35,391 25,666 Addenda: Net fair value of contracts: 58 With own foreign offices 24,910 9,824 59 With foreign official institutions -3,129 -3,800 60 Between U.
Gross positive fair value of contracts: 61 With own foreign offices 1,369,287 981,442 62 With foreign official institutions 17,257 15,604 63 Between U.
exchanges 30,377 47,090 Addenda: Net fair value of contracts: 58 With own foreign offices 25,991 17,451 59 With foreign official institutions 1,849 -291 60 Between U.
exchanges 15,060 19,653 Addenda: Net fair value of contracts: 49 With own foreign offices 1,507 6,395 50 With foreign official institutions 967 249 51 Between U.
1997 1 Total (table 1, line 54) 141,118 By type: 2 Banks' own claims -129,378 3 Payable in dollars -108,300 By borrower: Claims on: 4 own foreign offices -90,111 5 unaffiliated foreign banks 4,452 6 foreign public borrowers(1) 1,635 7 other private foreigners -24,276 By type of reporting institution:(2) U.
The increase primarily reflected especially strong lending, mostly in dollars, to banks' own foreign offices in Europe and the Caribbean and, to a much lesser extent, to international bond mutual funds in the Caribbean and to several emerging countries in Latin America.
owned banks' claims on their own foreign offices and, to a lesser extent, in foreign-owned banks' claims on their own foreign offices.
9 billion decrease in foreign-owned banks' liabilities to their own foreign offices abroad and to unaffiliated foreign banks; sizable borrowings during the first half of the year were partly repaid, and foreign-owned banks reversed the recent booking of international loans at their U.
7 billion, mostly reflecting an increase in claims on their own foreign offices and unaffiliated banks.