Foreign Branch Report of Condition (FFIEC 030 Annual)

INSTRUCTIONS FOR THE PREPARATION OF THE

Foreign Branch Report of Condition
FFIEC 030

General Instructions

considered to be foreign branches and should not be
reported individually or in consolidated figures.

Who Must Report
Every insured commercial bank with one or more branch
offices in a foreign country is required to prepare a
Foreign Branch Report of Condition for each foreign
office in accordance with the following instructions.

Submission of the Reports

The Foreign Branch Report of Condition must be prepared as of December 31st of each year. In addition,
significant branches with either total assets of at least
$2 billion or commitments to purchase foreign currencies and U.S. dollar exchange (a purchase of U.S. dollar
exchange is equivalent to a sale of foreign currency) of at
least $5 billion, as of the end of a calendar quarter, are
required to report quarterly. Such reporting should commence on the quarter end in which the branch meets the
significance threshold. A significant branch that diminishes in size and no longer meets the threshold ceases to
be a significant branch and should stop reporting quarterly commencing on the quarter end in which the office
drops below the threshold. The bank regulatory authorities may specifically require the report to be filed by
other banking organizations that the authorities deem to
have significant risk exposures.

The reports must be submitted on the report forms provided by the Federal Reserve System. No caption on the
report forms shall be changed in any way. No item is to
be left blank. An entry must be made for each item; i.e.,
an amount or a zero.

To the extent applicable, these instructions correspond to
the Instructions to the Consolidated Report of Condition
(FFIEC 031) and supporting schedules. In view of this,
the respondent should refer to the FFIEC 031 instructions if further clarification is needed in preparing the
FFIEC 030.
The terms ‘‘foreign branch’’ and ‘‘foreign country’’ are
defined in Title 12, Part 211.2 (Federal Reserve Regulation K). The term ‘‘foreign branch’’ includes branches
located in any territory, dependency or insular possession
of the United States, the Commonwealth of Puerto Rico,
or in any foreign country, with one exception. For purposes of this report, military banking facilities are not
Instructions for Preparation of Reporting Form FFIEC 030
June 2001

The Federal Reserve acts as the collecting and processing agent on behalf of the federal bank supervisory
agencies.

Where and When to Submit the Report
The completed and signed original report shall be submitted within 45 days after the December 31st reporting
date and, for significant branches, end-of-quarter reporting date. The report should be sent only to the Federal
Reserve Bank in the district in which your main office is
located. It is not necessary to send a courtesy copy to
your primary federal banking regulator if you are a
national bank or FDIC-insured nonmember bank. The
Federal Reserve will make this information available to
the other federal bank supervisory agencies.
Quarterly Reporting Requirement for Significant
Branches
Reporting branches that are required to submit the report
quarterly must report within 45 days of the last day of
each calendar quarter. Branches are required to report
quarterly if they have either $2 billion in total assets
(item 14) or $5 billion in commitments to purchase
foreign currencies and U.S. dollar exchange (item 26) as
of the end of a quarter. Such branches must not be
consolidated with any other branches in any quarter,
including the December 31st report.
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FFIEC 030

Completion of the Report Form on a Consolidated
Basis
At the bank’s option, branches in a single country may
report year-end information on a consolidated basis.
When this option is exercised, all branches, other than
significant branches (as defined above), in the same
country must be consolidated on a line-by-line basis on
one report form. On the cover sheet, provide the name
and address of the principal branch (which is the nonsignificant branch with the most total assets) in the country,
the number of branches that are consolidated, and the
addresses of the consolidated branches on the lines provided. However, foreign branches that meet the threshold
for reporting on a quarterly basis (that is, significant
branches) must not be consolidated with any other
branch.
Intrabank Transactions
Intrabank transactions include transactions with other
foreign branches of the reporting branch’s bank, the head
office and U.S. branches of the reporting branch’s bank,
and consolidated subsidiaries of the reporting branch’s
bank. All balances and positions due from and due
to these entities (other than off-balance sheet items)
should be reported as gross amounts in Asset line items
11 and 12 and Liability line items 22 and 23, as appropriate. Intrabank off-balance sheet transactions may be
either excluded from or included in line items 26 through
31, but the reporting branch’s treatment of these offbalance sheet transactions should be followed on a consistent basis.
Intrabank transactions do not include transactions with
the parent holding company of the reporting branch’s
bank and with other subsidiaries of the parent holding
company of the reporting branch’s bank (unless such
subsidiaries are also consolidated subsidiaries of the
bank). Transactions with the parent holding company
and its other subsidiaries (including unconsolidated subsidiaries of the bank) are treated as transactions with
third parties, and all balance sheet items resulting from
these transactions should be included in Asset line items
1 through 9 and 13 and Liability line items 15 through 20
and 24, as appropriate. Off-balance sheet items with
these entities should be included in line items 26 through
31, as appropriate.
Foreign Currency Translation
All amounts must be expressed in U.S. dollar equivaGEN-2

lents, using exchange rates prevailing on the reporting
date. Report all amounts in thousands of U.S. dollars.
Negative Entries
Except as described below, all amounts should be
reported as positive balances in thousands of U.S. dollars, with one exception. When one branch of the bank
creates an acceptance and the holder sells the acceptance
to another branch of the same bank, the ‘‘creating’’
branch may not know that the acceptance has been
purchased by another branch of the same bank. Therefore, to prevent duplication in the consolidated bank
acceptance totals, the purchasing branch should record
the transaction by debiting ‘‘Own acceptances purchased’’ (commercial and industrial loans, item 6(c)) and
crediting cash or the seller’s account. It must also deduct
that amount from its own ‘‘Customers’ liability for
acceptances outstanding’’ (item 7) and ‘‘Bank’s liability
on acceptances executed and outstanding’’ (item 19)
accounts. Amounts that must appear as negatives should
be shown in parentheses.
Amended Reports
If a report submitted by a branch is found to contain
significant errors, as determined by the federal bank
supervisory agencies, the submitting institution may be
required to file an amended report. Respondents should
refer to the general instructions in the Consolidated
Report of Condition for further information on the filing
requirements for amended reports.

Line Item Instructions for the
Foreign Branch Report of Condition
References to corresponding items in the Consolidated
Report of Condition (FFIEC 031) are contained in
brackets [ ].

Assets
Line Item 1 Cash items in process of collection,
unposted debits, and currency and coin.
Report all currency and coin owned and held or in
transit, plus checks and other items customarily cleared
or collected as cash items. [included in Schedule RC-A,
item 1, column A]
Instructions for Preparation of Reporting Form FFIEC 030
December 2003

FFIEC 030

Line Item 2 Balances due from U.S. banks
(including IBFs and foreign branches of U.S. banks)
other than U.S. parent.
Report balances due from U.S. and non-U.S. branches of
other banks chartered and headquartered in the U.S.,
including transactions commonly known as placements,
redeposits, call money, and other money market transactions. [included in Schedule RC-A, items 2(b), 3(a),
and 4, column A]
Line Item 3 Balances due from foreign banks
(including U.S. branches and agencies of foreign
banks and their IBFs).
Report balances due from all offices of ‘‘foreign banks’’
(i.e., banks chartered and headquartered in foreign countries), whether located in the U.S. or in foreign countries.
Include balances due from foreign banks owned by U.S.
nationals and institutions. [included in Schedule RC-A,
items 2(a) and 3(b), column A]
Line Item 4

Securities.

Report all securities as defined in the Consolidated
Report of Condition. [included in Schedule RC-B,
item 8, columns A and D]
Line Item 4(a) Securities and obligations of U.S.
government and states and political subdivisions in
the U.S.

due bills, overdrawn deposit accounts (including overdrawn due to bank accounts), acceptances executed by or
for the account of the reporting bank and subsequently
acquired by it through purchase or discount, acceptances
of other banks, etc.
Line Item 6(a)

Secured by real estate.

[included in Schedule RC-C, Part I, item 1, column A]
Line Item 6(b)

To depository institutions.

[included in Schedule RC-C, Part I, item 2, column A]
Line Item 6(c)

Commercial and industrial loans.

[included in Schedule RC-C, Part I, item 4, column A]
Line Item 6(d) Loans to foreign governments and
official institutions (including foreign central banks).
[included in Schedule RC-C, Part I, item 7, column A]
Line Item 6(e)

To all others.

Include all other extensions of credit, including lease
financing receivables (net of unearned income) and
loans to individuals. [included in Schedule RC-C, Part I,
items 3, 6, 8, 9, and 10, column A]

[included in Schedule RC-B, items 1, 2, and 3, columns
A and D]

Line Item 6(f) Less: unearned income on loans in
items 6(a) through 6(e) above.

Line Item 4(b)

Deduct any unearned income on loans reflected in
items 6(a) through 6(e). [included in Schedule RC-C,
Part I, item 11, column A]

Other securities (debt and equity).

[included in Schedule RC-B, items 4, 5, 6, and 7, columns A and D]
Line Item 5

Trading assets.

[included in Schedule RC, item 5]
Line Item 6

Loans and lease financing receivables.

Report all loans (i.e., extensions of credit resulting either
from direct negotiation between lender and borrower or
from the purchase of loan assets from another lender)
and all lease financing receivables as defined in the
Consolidated Report of Condition (included in Schedule RC-C, Part I). Include all promissory notes, advances,
Instructions for Preparation of Reporting Form FFIEC 030
June 2001

Line Item 6(g)

Total loans and leases, net.

Report the sum of items 6(a) through 6(e) minus
item 6(f). [included in Schedule RC-C, Part I, item 12,
column A]
Line Item 7 Customers’ liability to this bank on
acceptances outstanding.
Report the full liability to the reporting branch of its
customers on drafts and bills of exchange that have been
accepted by the reporting branch or by others for its
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FFIEC 030

account and that are outstanding. The customers’ liability on acceptances should be reduced only when a customer makes payment in anticipation of his liability or
the reporting branch acquires and holds acceptances created by the reporting branch or by another branch of the
same bank. [included in Schedule RC, item 9]
Line Item 8

Premises and fixed assets.

Report bank premises, furniture and fixtures, and other
assets representing bank premises such as leasehold
improvements, real estate acquired for future expansion,
real estate in use as staff housing, etc. [included in
Schedule RC, item 6]
Line Item 9

Accrued interest receivable.

Report the amount of interest earned or accrued on
earning assets and applicable to current or prior periods
that has not yet been collected. [included in Schedule RC-F, item 1]
Line Item 10

Not applicable.

Line Item 11 Gross due from head office, U.S.
branches, and other foreign branches of this bank.
Report the gross amount due from the head office of the
reporting branch’s U.S. parent bank and the bank’s U.S.
and other non-U.S. branches (including the IBFs of the
bank and of its Edge subsidiaries). The gross due from
amounts reported in this item, and the gross due to
amounts reported in item 22, include claims between the
reporting branch and the head office or the bank’s other
branches arising in connection with: deposits of any
kind; loans and borrowings of any kind; overdrafts,
federal funds and repurchase and resale agreements;
claims resulting from clearing activities, foreign
exchange transactions, bankers acceptance transactions,
and other activities; capital flows and contributions; gross
unremitted profits and accumulated operating losses; and
any allowance for loan and lease losses and other valuation allowances on the books of the reporting branch.
Please refer to the General Instructions for the treatment
of intrabank transactions.
Line Item 12 Gross due from consolidated
subsidiaries of this bank.
Report the gross amount due from any consolidated
subsidiaries of the reporting branch’s bank. Please refer
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to the General Instructions for the treatment of intrabank
transactions.
Line Item 13

Other assets.

Report items such as other real estate owned, investments in unconsolidated subsidiaries and associated companies, customers’ liability on deferred payment letters
of credit, prepaid expenses, cash items not in process of
collection, federal funds sold and securities purchased
under agreements to resell, and all other assets that
cannot be properly reported in Asset items 1 through 12,
above. Also include derivative instruments with a positive fair value held for purposes other than trading. For
further information, see FASB Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activites. [included in Schedule RC, items 3, 7, 8, and 10
and Schedule RC-F, items 2, 3, 4, and 5]
Line Item 14

Total assets.

Enter the sum of Assets, items 1 through 13. This amount
must equal item 25, ‘‘Total liabilities.’’

Liabilities
Line Item 15 Deposits of U.S. banks (including
IBFs and foreign branches of U.S. banks).
Report deposits due to U.S. banks (i.e., U.S. and non-U.S.
branches of banks chartered and headquartered in the
U.S.). [included in Schedule RC-E, Part II, item 2]
Line Item 16 Deposits of foreign banks (including
U.S. branches and agencies of foreign banks and
their IBFs).
Report deposits due to ‘‘foreign banks’’ (i.e., the U.S. and
non-U.S. branches of banks chartered and headquartered
in foreign countries). [included in Schedule RC-E,
Part II, item 3]
Line Item 17

Other deposits.

Report all other deposits, including certified and official
checks and deposits of individuals, partnerships, corporations, U.S. government, states and political subdivisions
in the U.S., and foreign governments and official institutions. [included in Schedule RC-E, Part II, items 1, 4,
and 5]
Instructions for Preparation of Reporting Form FFIEC 030
December 2003

FFIEC 030

Line Item 18

Liabilities for borrowed money.

Report all forms of borrowings, including assets rediscounted with central banks, rediscounted trade acceptances, government funding of loans, mortgage indebtedness, subordinated notes and debentures, and the
reporting branch’s overdrafts on deposit accounts it
holds at other depository institutions (except as provided
in the Consolidated Report of Condition). Exclude federal funds purchased and securities sold under agreements to repurchase (report in item 24, ‘‘Other liabilities.’’) [included in Schedule RC, items 16 and 19]
Line Item 19 Banks liability on acceptances
executed and outstanding.
Report the full amount of the branch’s liability on unmatured drafts and bills of exchange accepted by the bank
or by others for its account. The branch’s liability on
such acceptances should be reduced only when the
branch acquires and holds acceptances created by the
reporting branch or by other branches of the same bank.
[included in Schedule RC, item 18]
Line Item 20

Accrued taxes and other expenses.

Report the amount of interest, taxes and other expenses
accrued and unpaid. [included in Schedule RC-G,
item l(b)]
Line Item 21

Not applicable.

Line Item 22 Gross due to head office, U.S.
branches, and other foreign branches of this bank.
Report the gross amount due to the head office of the
reporting branch’s U.S. parent bank and the bank’s U.S.
and other non-U.S. branches (including the IBFs of the
bank and its Edge subsidiaries). The gross due to
amounts reported in this item, and the gross due from
amounts reported in item 11, include claims between the
reporting branch and the head office or the bank’s other
branches arising in connection with: deposits of any
kind; loans and borrowings of any kind; overdrafts,
federal funds and repurchase and resale agreements;
claims resulting from clearing activities, foreign
exchange transactions, bankers acceptance transactions,
and other activities; capital flows and contributions; gross
unremitted profits and accumulated operating losses; and
Instructions for Preparation of Reporting Form FFIEC 030
December 2003

any allowance for loan and lease losses and other valuation allowances on the books of the reporting branch.
Please refer to the General Instructions for the treatment
of intrabank transactions.
Line Item 23 Gross due to consolidated
subsidiaries of this bank.
Report the gross amount due to any consolidated subsidiaries of the reporting branch’s bank. Please refer to the
General Instructions for the treatment of intrabank transactions.
Line Item 24

Other liabilities.

Report items such as net deferred tax liabilities, minority
interest in consolidated subsidiaries, deferred paymentletters of credit, federal funds purchased and securities
sold under agreements to repurchase, trading liabilities,
and all other liabilities that cannot be properly reported
in Liabilities, items 15 through 23, above. Also include
all derivative instruments with a negative fair value. For
further information, see FASB Statement No. 133.
[included in Schedule RC, items 14, 15, and 22 and
Schedule RC-G, items 2, 3, and 4]
Line Item 25

Total liabilities.

Enter the sum of Liabilities, items 15 through 24. This
amount must equal item 14, ‘‘Total Assets.’’

Derivatives and Off-balance-sheet items
Please refer to the General Instructions for the treatment
of intrabank transactions.
Line Item 26 Commitments to purchase foreign
currencies and U.S. dollar exchange (spot, forward,
and futures).
Report the notional amount of all unmatured contractual
obligations into which the branch has entered to purchase
foreign currency and U.S. dollar exchange, through
futures contracts and for spot and forward delivery. (A
purchase of U.S. dollar exchange is equivalent to a sale
of foreign currency.) Intrabank transactions may be
excluded. [included in Schedule RC-L, item 8 and
items 12(a) and (b), column B]
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Line Item 27 All other futures and forward
contracts (excluding contracts involving foreign
exchange).
Report the notional amount of all other futures and
forward contracts (excluding contracts involving foreign
exchange). Intrabank transactions may be excluded.
[included in Schedule RC-L, items 12(a) and (b), columns A, C, and D]
Line Item 28

Option contracts.

Report the notional amount of all option contracts. Intrabank transactions may be excluded. [included in Schedule RC-L, items 12(c) and 12(d), columns A through D]
Line Item 28(a)

Written option contracts.

Intrabank transactions may be excluded. [included in
Schedule RC-L, items 12(c)(1) and 12(d)(1), columns A
through D]
Line Item 28(b)

Purchased option contracts.

when each participating bank has a direct obligation to
the beneficiary may the originating branch deduct
amounts conveyed to others. The entire amount of backto-back standby letters of credit also should be reported,
not just the unbacked portion. [included in Schedule RC-L, items 2 and 3]. In addition, report all other
off-balance-sheet liabilities. [included in Schedule RC-L,
item 9] Intrabank transactions may be excluded.
Line Item 30 Commercial letters of credit issued
and outstanding.
Report the amount outstanding and unused of commercial letters of credit and travelers’ letters of credit not
sold for cash. Intrabank transactions may be excluded.
[included in Schedule RC-L, item 4]
Line Item 31 Notional value of all outstanding
interest rate swaps.
Intrabank transactions may be excluded. [included in
Schedule RC-L, item 12(e), column A]

Intrabank transactions may be excluded. [included in
Schedule RC-L, items 12(c)(2) and 12(d)(2), columns A
through D]

Memoranda

Line Item 29 Standby letters of credit and foreign
office guarantees.

Line Item 32 Total interest-bearing balances
included in items 2 and 3.

Report the amount outstanding and unused of all standby
letters of credit or similar arrangements, such as ‘‘guarantee,’’ ‘‘bid’’ or ‘‘performance’’ arrangements. Where the
reporting branch has an obligation to pay the full amount
of a participated standby letter of credit that it previously
originated and issued, the reporting branch must report
the full amount of the standby letter of credit, even
though participating financial institutions also have an
obligation to fund the resulting extensions of credit. Only

Report the total amount of interest-bearing balances
included in balances due from banks. [included in Schedule RC, item l(b)]

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Line Item 33 Total interest-bearing deposits
included in items 15, 16, and 17.
Report the total amount of interest-bearing deposits.
[included in Schedule RC, item 13(b)(2)]

Instructions for Preparation of Reporting Form FFIEC 030
June 2001