Form FR 2502q FR 2502q Quarterly Report of Assets and Liabilities of Large Fore

FR 2502q
OMB No. 7100–0079
Approval Expires March 2012

QUARTERLY REPORT OF ASSETS AND LIABILITIES
OF LARGE FOREIGN OFFICES OF U.S. BANKS
If this report is for one branch or subsidiary, give its address below:
Date of report

Parent

Street

Country of branch(es) or subsidiaries

City

FOR FEDERAL RESERVE USE ONLY
Parent
F.R. District

State no.

BHC no.

Bank no.

Branch or subsidiary country code

Branch or
subsidiary code

Year

The number of branches
or subsidiaries included
in this report is

Month

PLEASE READ INSTRUCTIONS CAREFULLY BEFORE COMPLETING THIS REPORT.
Dollar Amounts in Millions
Country or Dependency Address of Customer

Code

EUROPE
Albania ....................................................................................................................
Andorra ...................................................................................................................
Armenia ..................................................................................................................
Austria.....................................................................................................................
Azerbaijan ...............................................................................................................
Bank for International Settlements..........................................................................
Belarus ...................................................................................................................
Belgium ...................................................................................................................
Bosnia and Herzegovina.........................................................................................
Bulgaria ..................................................................................................................
Croatia ....................................................................................................................
Cyprus ....................................................................................................................
Czech Republic .......................................................................................................
Denmark (including Faroe Islands and Greenland) ................................................
Estonia ....................................................................................................................
European Central Bank ..........................................................................................
Finland ....................................................................................................................
France .....................................................................................................................
Georgia ...................................................................................................................
Germany .................................................................................................................
Gibraltar ..................................................................................................................
Greece ....................................................................................................................
Holy See (Vatican City) ...........................................................................................
Hungary ..................................................................................................................
Iceland ....................................................................................................................
Ireland .....................................................................................................................
Italy (including San Marino) ....................................................................................
Kazakhstan .............................................................................................................
Kyrgyzstan ..............................................................................................................

15105
10103
16519
10189
16527
13307
16209
10251
14109
15202
14214
10405
15288
10502
15407
13501
10707
10804
16535
11002
11088
11207
13102
15504
11304
11401
11509
16543
16551

Liabilities

Assets
Bil

Mil

Bil

Mil

This report is required by law [12 U.S.C. §§248(a)(2), 353 et seq., 461, 602, and 625].
The Federal Reserve may not conduct or sponsor, and an organization (or a person) is not required to respond to, a collection of information unless it displays a currently valid
OMB control number. The Federal Reserve System regards the individual bank information provided by each respondent as confidential. If it should be determined subsequently
that any information collected on this form must be released, the respondents will be notified.
Public reporting burden for this collection of information is estimated to average 3.5 hours per response, including the time to gather and maintain data in the required form and
to review instructions and complete the information collection. Send comments regarding this burden estimate or any other aspect of this collection of information, including
suggestions for reducing this burden to: Secretary, Board of Governors of the Federal Reserve System, 20th and C Streets, N.W., Washington, D.C. 20551; and to the Office of
Management and Budget, Paperwork Reduction Project (7100-0079), Washington, D.C. 20503.

FR2502q
Page 2 of 6

Dollar Amounts in Millions
Country or Dependency of Address of Customer

Code

EUROPE continued
Latvia ......................................................................................................................
Liechtenstein...........................................................................................................
Lithuania .................................................................................................................
Luxembourg ............................................................................................................
Macedonia ..............................................................................................................
Malta .......................................................................................................................
Moldova ..................................................................................................................
Monaco ...................................................................................................................
Netherlands ............................................................................................................
Norway ....................................................................................................................
Poland .....................................................................................................................
Portugal (including Azores and Madeira Islands) ...................................................
Romania .................................................................................................................
Russia .....................................................................................................................
Serbia and Montenegro ..........................................................................................
Slovakia ..................................................................................................................
Slovenia ..................................................................................................................
Spain (including Canary Islands) ............................................................................
Sweden ...................................................................................................................
Switzerland .............................................................................................................
Tajikistan .................................................................................................................
Turkey .....................................................................................................................
Turkmenistan ..........................................................................................................
Ukraine ...................................................................................................................
United Kingdom: England.....................................................................................
Guernsey ..................................................................................
Isle of Man ................................................................................
Jersey .......................................................................................
Northern Ireland........................................................................
Scotland ....................................................................................
Wales ........................................................................................
Uzbekistan ..............................................................................................................
Other Europe ..........................................................................................................
TOTAL EUROPE ...................................................................................................

15601
11606
15709
11703
14419
11819
16306
12009
12106
12203
15768
12319
15806
16101
13218
15318
14338
12505
12602
12688
16578
12807
16616
16403
13153
13006
13007
13008
13234
13382
13455
16705
18007
19992

CANADA (TOTAL) ......................................................................................................

29998

LATIN AMERICA AND CARIBBEAN
Antigua and Barbuda ..............................................................................................
Argentina ................................................................................................................
Aruba ......................................................................................................................
Bahamas.................................................................................................................
Barbados ................................................................................................................
Belize ......................................................................................................................
Bermuda .................................................................................................................
Bolivia .....................................................................................................................
British West Indies: Anguilla .................................................................................
British Virgin Islands ..............................................................
Cayman Islands ....................................................................
Montserrat .............................................................................
Turks and Caicos Islands ......................................................
Brazil .......................................................................................................................
Chile........................................................................................................................

35203
30104
35254
35319
30155
35718
35602
30201
30228
35807
36137
37109
37818
30309
30406

Assets
Bil

Mil

Bil

Liabilities
Mil

FR2502q
Page 3 of 6

Dollar Amounts in Millions
Country or Dependency of Address of Customer

Code

LATIN AMERICA AND CARIBBEAN continued
Colombia.................................................................................................................
Costa Rica ..............................................................................................................
Cuba .......................................................................................................................
Dominican Republic ................................................................................................
Ecuador (including Galapagos Islands) ..................................................................
El Salvador .............................................................................................................
French West Indies and French Guiana .................................................................
Grenada ..................................................................................................................
Guatemala ..............................................................................................................
Guyana ...................................................................................................................
Haiti.........................................................................................................................
Honduras ................................................................................................................
Jamaica ..................................................................................................................
Mexico ....................................................................................................................
Netherlands Antilles ................................................................................................
Nicaragua ...............................................................................................................
Panama (including Canal Zone) .............................................................................
Paraguay.................................................................................................................
Peru ........................................................................................................................
St. Kitts and Nevis ...................................................................................................
St. Lucia ..................................................................................................................
Suriname ................................................................................................................
Trinidad and Tobago................................................................................................
Uruguay ..................................................................................................................
Venezuela ...............................................................................................................
Other Latin America and Caribbean .......................................................................
TOTAL LATIN AMERICA AND CARIBBEAN ........................................................

30503
30589
30708
30805
31003
31089
36609
36706
31208
31305
31402
31488
31607
31704
37206
31801
31887
32107
32204
37303
37508
37702
32409
32603
32719
39004
39993

ASIA
Afghanistan .............................................................................................................
Bahrain ...................................................................................................................
Bangladesh .............................................................................................................
Bhutan ....................................................................................................................
Brunei .....................................................................................................................
Burma .....................................................................................................................
Cambodia ...............................................................................................................
China: Mainland ...................................................................................................
Taiwan.......................................................................................................
Hong Kong ...............................................................................................
India (including Sikkim and Goa) ............................................................................
Indonesia ................................................................................................................
Iran..........................................................................................................................
Iraq..........................................................................................................................
Israel .......................................................................................................................
Japan (including Ryukyu Islands) ...........................................................................
Jordan .....................................................................................................................
Korea, North ...........................................................................................................
Korea, South ...........................................................................................................
Kuwait .....................................................................................................................
Laos ........................................................................................................................
Lebanon ..................................................................................................................
Macau .....................................................................................................................
Malaysia (including Sabah and Sarawak) ...............................................................

40401
40703
40746
40819
41009
41106
41203
41408
46302
42005
42102
42218
42307
42404
42501
42609
42706
44407
43001
43109
43303
43419
43508
43605

Assets
Bil

Mil

Bil

Liabilities
Mil

FR2502q
Page 4 of 6

Dollar Amounts in Millions
Country or Dependency of Address of Customer

ASIA continued
Maldives..................................................................................................................
Mongolia .................................................................................................................
Nepal ......................................................................................................................
Oman ......................................................................................................................
Pakistan ..................................................................................................................
Philippines ..............................................................................................................
Qatar .......................................................................................................................
Saudi Arabia ...........................................................................................................
Singapore ...............................................................................................................
Sri Lanka ................................................................................................................
Syria .......................................................................................................................
Thailand ..................................................................................................................
United Arab Emirates..............................................................................................
Vietnam...................................................................................................................
Yemen .....................................................................................................................
Other Asia ...............................................................................................................
TOTAL ASIA ..........................................................................................................
AFRICA
Algeria ....................................................................................................................
Angola.....................................................................................................................
Benin.......................................................................................................................
Botswana ................................................................................................................
Burkina Faso ...........................................................................................................
Burundi ...................................................................................................................
Cameroon ...............................................................................................................
Central African Republic .........................................................................................
Chad .......................................................................................................................
Congo (Brazzaville) ................................................................................................
Congo (Kinshasa) ...................................................................................................
Cote d’Ivoire............................................................................................................
Djibouti ....................................................................................................................
Egypt.......................................................................................................................
Equatorial Guinea ...................................................................................................
Eritrea .....................................................................................................................
Ethiopia ...................................................................................................................
Gabon .....................................................................................................................
Gambia ...................................................................................................................
Ghana .....................................................................................................................
Guinea ....................................................................................................................
Guinea-Bissau ........................................................................................................
Kenya ......................................................................................................................
Lesotho ...................................................................................................................
Liberia .....................................................................................................................
Libya .......................................................................................................................
Madagascar ............................................................................................................
Malawi.....................................................................................................................
Mali .........................................................................................................................
Mauritania ...............................................................................................................
Mauritius .................................................................................................................
Morocco (including Tangier and Ifni) .......................................................................
Mozambique ...........................................................................................................
Namibia...................................................................................................................

Code

43702
43818
44202
44105
44709
44806
45101
45608
46019
41319
46205
46418
46604
46906
47104
48909
49999

50105
50202
51802
50504
57118
50806
51004
51306
51403
51608
51705
53007
52302
57002
51942
52019
52108
52418
52507
52604
52701
54402
53104
53155
53201
53309
53406
53503
53589
53708
53805
54003
54089
54127

Assets
Bil

Mil

Bil

Liabilities
Mil

FR 2502q
Page 5 of 6

Dollar Amounts in Millions
Country or Dependency of Address of Customer

Code

AFRICA continued
Niger .......................................................................................................................
Nigeria ....................................................................................................................
Rwanda...................................................................................................................
Senegal...................................................................................................................
Seychelles ..............................................................................................................
Sierra Leone ...........................................................................................................
Somalia ...................................................................................................................
South Africa ............................................................................................................
Sudan .....................................................................................................................
Swaziland ...............................................................................................................
Tanzania (including Zanzibar) .................................................................................
Togo ........................................................................................................................
Tunisia.....................................................................................................................
Uganda ...................................................................................................................
Zambia ....................................................................................................................
Zimbabwe ...............................................................................................................
Other Africa ............................................................................................................
TOTAL AFRICA ......................................................................................................

54208
54305
55018
55301
55409
55506
55603
55719
56103
56219
56405
56502
56707
56804
57207
54704
58904
59994

OTHER COUNTRIES
Australia ..................................................................................................................
British Indian Ocean Territory ................................................................................
Fiji ...........................................................................................................................
French Polynesia ....................................................................................................
Marshall Islands ......................................................................................................
Micronesia, Federated States of .............................................................................
New Caledonia .......................................................................................................
New Zealand...........................................................................................................
Palau .......................................................................................................................
Papua New Guinea .................................................................................................
Vanuatu...................................................................................................................
Samoa (formerly Western Samoa) .........................................................................
All Other Countries .................................................................................................
TOTAL OTHER COUNTRIES .................................................................................

60089
60208
60607
60704
61204
60305
61409
61689
62502
61751
61603
62618
63908
69906

UNITED STATES1 .......................................................................................................
U.S. Territories: American Samoa .......................................................................
Guam .........................................................................................
Northern Mariana Islands ..........................................................
Puerto Rico ................................................................................
U.S. Minor Outlying Islands ........................................................
Virgin Islands .............................................................................

01007
01031
01058
01074
01104
01139
01155

INTERNATIONAL AND REGIONAL ORGANIZATIONS
(excluding Bank for International Settlements and European Central Bank) ..............

79995

UNALLOCATED ..........................................................................................................

88862

TOTAL, all areas (Total assets must equal total liabilities) ......................................

99996

1. The term “United States” includes the fifty states, the District of Columbia, and U.S. military facilities wherever located.

Assets
Bil

Mil

Bil

Liabilities
Mil

FR 2502q
Page 6 of 6

FOR
FRB
USE
ONLY

MEMORANDA
1. Amounts included in “UNITED STATES” above (country code 01007)
for claims on, and liabilities to, U.S. addressees as follows:
a. The parent bank ..................................................................................
b. Other depository institutions in the United States ...............................
c. U.S. addressees other than depository institutions .............................
2. Amounts included in “TOTAL, all areas“ above (country code 99996)
that represent claims and liabilities from the fair value of
derivatives contracts, if any......................................................................
3. Amounts included in “TOTAL, all areas” above (country code 99996)
that represent claims on, and liabilities to, other non-U.S. offices of the
parent bank ..............................................................................................

Official Signature

Assets
Bil

Mil

FOR
FRB
USE
ONLY

1306
1349
1369

2995
2961
2964

C424

C425

1357

1366

Name of contact at parent bank

E-mail address

Bil

Liabilities
Mil

Telephone no.

FR 2502q
Page 1 of 3

REPORTING INSTRUCTIONS
PART I—GENERAL INSTRUCTIONS

A. Introduction
This report obtains data on the geographical distribution of the
assets and liabilities of major foreign branches and subsidiaries of
U.S. commercial banks and of Edge and agreement corporations
(“banks”). All assets and liabilities are to be reported gross, except
where otherwise noted in these instructions, in U.S. dollar equivalents as shown on the books of the reporting branch or subsidiary,
not on the books of the “parent bank.” The reporting standards
for this report should be the same as those for the Consolidated
Reports of Condition and Income (FFIEC 031) unless explicitly
stated otherwise in these instructions.

B. Who Files Reports
U.S. bank holding companies, including financial holding companies,
commercial banks and banking Edge and agreement corporations
file quarterly reports for certain branches and subsidiaries located
outside the United States, excluding branches on U.S. military facilities wherever located.

C. For Which Offices Reports Are Filed
Reports are to be filed for all branches and subsidiaries that are
located in the United Kingdom or the Caribbean (listed below), that
are not located in a U.S. military facility, and that meet the following
criteria:
• branches filing the Foreign Branch Report of Condition–
FFIEC 030 whose total assets payable in all currencies amount
to $500 million or more on a report date,
• subsidiaries filing the quarterly Financial Statements of Foreign
Subsidiaries of U.S. Banking Organizations (FR 2314) that have
a banking charter and engage in banking business, and that
report $2 billion or more in total assets in Schedule BS, item
10 and $10 million or more in total deposits in Schedule BS-M,
item 6.
An office is located in the Caribbean if it is located in any of the
following: Anguilla, Antigua and Barbuda, Aruba, Bahamas, Barbados, Bermuda, British Virgin Islands, Cayman Islands, Cuba,
Dominica, Dominican Republic, Grenada, Guadeloupe (including
Marie-Galante, La Desirade, Iles des Saintes, St. Barthelemy, and
northern St. Martin), Haiti, Jamaica, Martinique, Montserrat, Netherlands Antilles (including Bonaire, Curacao, Saba, St. Eustatius,
and southern St. Martin), St. Kitts and Nevis, St. Lucia, St. Vincent
and the Grenadines, Trinidad and Tobago, and the Turks and Caicos
Islands.
Once a branch or subsidiary has met the criteria stated above,
reports should continue to be filed for that branch or subsidiary for
each remaining quarter in the calendar year regardless of whether
the amount falls below the reporting threshold on subsequent

report dates during the calendar year. A branch or subsidiary that
is above the reporting threshold as of the end of December should
report for the following calendar year.
The total assets test defined above applies to the total of the
foreign branch’s or subsidiary’s international and local assets,
regardless of the currency in which the assets are payable. The
test does not apply separately to offshore banking units, foreign
currency units, or any other administrative division within a branch
or subsidiary. Similarly, the assets and liabilities reported should
be those of the entire branch or subsidiary and those not booked
only in an administrative or regulatory subdivision of the branch or
subsidiary.
As an alternative to filing separate reports for several individual branches in the same country or dependency, a bank
may choose to file a consolidated report for all of its branches
in a single country (or dependency) as long as the report is filed
on schedule with the Federal Reserve Bank. If the report form
breaks a country into several geographical areas (as, e.g., the
United Kingdom is broken into England, Guernsey, Isle of Man,
Jersey, Northern Ireland, Scotland, and Wales), then consolidated reporting should be limited to all branches (or all subsidiaries) located in a single defined area. Under this alternative all
branches in that country must be included in the consolidated
report, regardless of their individual sizes; and the number of
branches in the country must be indicated in the appropriate place
on the report. Changes in this reporting procedure—for example,
changing from individual reports to a single consolidated report for
all branches in the same country (and vice versa)—may be made
only in the first quarter of a calendar year and must be approved by
the Federal Reserve Bank with whom the reports are filed. When
a bank has had a single branch in a country and that branch has
been preparing a FR 2502q report, a de novo second branch
of the parent bank may, without prior approval, file on a consolidated
basis with the first branch provided that consolidated reports are
begun as of the first reporting date after the second branch
opens.
Similarly, a reporter may choose to file a consolidated report for
all of its subsidiaries in a single country, under the same terms
stipulated above for branches. Branches and subsidiaries, however,
may not be consolidated on one report, regardless of where they
are located.
In reporting, a branch or subsidiary may elect to omit claims on and
liabilities to residents of an individual country (or dependency)
if both total claims on and total liabilities to addressees in that
country areless than $1 million (equivalent). These and other
assets and liabilities that are not reported under a specific country
because the country was not listed on the reporting form should
be summed for each region and entered in the row for other countries in each region (e.g., "Other Europe"). Assets and liabilities
for which the customer was not known to the bank (as would
be the case with negotiable certificates of deposit)—should be
included in “UNALLOCATED” (country code 88862).

FR 2502q
Page 2 of 3

Amounts reported should be rounded to the nearest million
dollars.

this report but should note differences in this regard by indicating
such on the report form.

D. Report Date

The liability for the permanent investment of the parent bank in the
branch should be shown as a liability to the United States.

Reports are to be prepared as of the close of business on the
last business day of the calendar quarter in the country (or dependency) in which the branch or subsidiary is located.

Assets and liabilities in accounts with customers in Puerto Rico
and U.S. dependencies should be reported on the line provided for
these accounts.

E. When and Where Reports Are Filed

For customers residing in a country that is not listed on the form,
subtotals of assets and liabilities should be calculated for each region and should be listed in the lines provided on the form for other
countries in each region (e.g., "Other Europe").

U.S. bank holding companies, including financial holding companies,
commercial banks, and banking Edge and agreements corporations
should file the reports required for its branches and subsidiaries with
the Federal Reserve Bank of the District in which the head office is
located, on the schedule stipulated by the Reserve Bank.

F. Method of Submitting Data to Federal Reserve Bank
Repor ts may be submitted on the printed repor ting form
FR 2502q. Alternatively, reports may be submitted in any other
format that is mutually satisfactory both to the reporting bank
and to the Federal Reserve Bank. All reports should be clear and
legible. Handwritten reports must be submitted in ink.

H. International and Regional Organizations
Assets and liabilities in accounts of international and regional
organizations should be reported on the line provided for these
accounts and not opposite the country in which the headquarters or
a branch office of such organization is located. However, assets and
liabilities in accounts of the Bank for International Settlements and
the European Central Bank should be reported on the lines provided
on the form (country codes 13307 and 13501, respectively) under
the heading “EUROPE.” Any transactions with a single country's
central bank should continue to be reported opposite the country
of that central bank.

G. Determination of Country or Dependency of Customer
I. Unallocated Accounts
Assets and liabilities should be reported according to the country or
dependency of the principal address of the customer (i.e., depositor,
creditor, borrower, obligor, etc.). If the principal address is unclear,
the branch or subsidiary may use as the principal address that address to which statements of the customer’s account (or receipted
notes) are sent. However, the address of a bank “shell” branch is
the country (or dependency) in which the branch is authorized to
operate, even though statements may be sent to the head office in
a different country. Care should be taken to ensure that accounts
of foreign branches or subsidiaries of U.S. corporations are not
reported as U.S. accounts, and that accounts of U.S. branches or
subsidiaries of foreign corporations are not reported as non-U.S.
accounts, (i.e., that domicile and not ownership determine the
identification of the country of customer). U.S. accounts are those
of customers domiciled in the fifty states, the District of Columbia,
and on U.S. military facilities wherever located. All other persons
or corporations are non-U.S. addressees, which includes foreign
governments and any of its subdivisions or agencies, including all
foreign official non-banking institutions, even if located in the U.S.
(e.g. an embassy of a foreign country).
Securities and other assets, as well as claims and liabilities resulting from the fair value of derivatives contracts, should be reported
according to the principal address of the obligor, not the address
of a guarantor or parent company (i.e., do not report positions on
an ultimate risk basis).
However, if the branch or subsidiary files regular reports with the
authorities of its country (or dependency) of domicile which use a
different basis than the above for determining the country of customer, the branch or subsidiary may employ that basis in completing

The unallocated category is intended to capture items that cannot be
allocated to a particular country (or dependency). Include in “UNALLOCATED” assets and liabilities for which the customer (and, hence,
the country of customer) is not known to the respondent. Negotiable
certificates of deposit and acceptances (both liabilities) should be
included in “UNALLOCATED” because it is likely that the customer
is not known to the respondent. On the other hand, customer’s
liability on acceptances (an asset) should be reported according
to the country of the principal address of the account party who
is the obligor. Unrealized gains or losses resulting from exchange
rate translations should be recorded as “UNALLOCATED” (country
code 88862).
J. Valuation
Assets and liabilities should be valued using U.S. GAAP. Assets or
liabilities payable in foreign currencies should be converted into U.S.
dollars at the exchange rate prevailing on the report date.
Claims and liabilities resulting from the fair value of derivatives
contracts items should be reported on a gross basis, except such
contracts with the same counterparty that meet the criteria for a
valid right of setoff contained in FASB Interpretation Number 39.
Foreign currency translations should be reported net.
K. Total Assets Must Equal Total Liabilities
Components of column totals and subtotals must sum to their
respective total or subtotal. Moreover, total assets must equal total
liabilities (country code 99996).

FR 2502q
Page 3 of 3

L. Negative Numbers
All amounts should be reported as positive balances. Items such
as 1) undivided profits or accumulated operation losses, and
2) unremitted foreign currency translation adjustments should be
reported as positive amounts due to or due from the parent.
PART II—SPECIFIC ITEM INSTRUCTIONS
Memoranda
Item 1. Amounts included in “UNITED STATES” above (country
code 01007) for claims on, and liabilities to, U.S. addressees
as follows: Do not include negotiable CDs; they are reported
in “UNALLOCATED” (country code 88862) in the body of the
report.
The term “United States” (U.S.) includes the fifty states, the
District of Columbia, and U.S. military facilities wherever located.
The term “U.S. addressee” includes any person or corporation
whose principal address (i.e., domicile), according to the records
of the reporting branch, is in the United States. (See Section G of
General Instructions.)
Item 1.a. Claims on, and liabilities to, U.S. parent bank (as
defined below). Include as assets all advances to the U.S. parent bank, balances due from the parent bank, and acceptances
created for the parent bank as well as all loans, securities, or
other assets purchased from the U.S. parent bank under a specific
repurchase agreement. Exclude all assets acquired from the parent
bank without repurchase agreements.
Include as liabilities advances from the U.S. parent bank or balances due to the parent bank, including the liability of the branch or
subsidiary to the parent bank resulting from acceptances confirmed,
endorsed, or created by the parent bank for the branch or subsidiary.
If this report is being filed for a branch or branches, also include
as a liability the permanent investment of the parent bank in the
branch(es). If this report is being filed for a subsidiary or subsidiaries, include subsidiary equity in this item.
Unremitted profits/losses are balances due to or due from the
parent bank and should be reported as assets (for net losses) or
liabilities (for net profits).
Parent bank. The term “parent bank” includes all U.S. offices and
branches of the “bank” of which the reporting branch or subsidiary
is a part. It includes the parent bank’s International Banking Facility.
In addition, it includes such bank’s Edge and agreement subsidiaries and other subsidiaries in the fifty states and the District of
Columbia that are consolidated with the parent bank for purposes
of reporting on the FFIEC 031. Branches at U.S. military facilities
wherever located are also to be included with the parent bank.
“Parent bank” excludes the bank holding company owning the bank
filing these reports and other U.S. subsidiaries, branches or agencies of that holding company, unless they are consolidated with

the bank when it files condition reports with banking authorities in
the United States. If the bank holding company is not consolidated,
it is reported in memorandum Item 1.c., “U.S. addressees other
than depository institutions.” Trust departments are to be excluded
from the parent bank and included in “U.S. addressees other than
depository institutions.”
Item 1.b. Claims on, and liabilities to, other depository institutions in the United States. Report claims on, and liabilities, other
than negotiable CDs, to other depository institutions in the United
States.
Other depository institutions in the United States. The term
“other depository institutions in the United States” (i.e., other than
the parent bank) includes commercial banks, unaffiliated Edge and
agreement corporations, branches and agencies of foreign banks,
building or savings and loan associations, mutual or stock savings
banks, cooperative banks, credit unions, and homestead associations, located in the fifty states of the United States, the District
of Columbia, and on U.S. military facilities wherever located. This
term also includes International Banking Facilities of the abovementioned institutions. It excludes trust departments (included in
item 1.c. below), all banking offices in Puerto Rico and U.S. territories and possessions, and U.S. government and international
financial institutions.
Item 1.c. Claims on, and liabilities to, U.S. addressees other
than depository institutions. Report claims on, and liabilities, other
than negotiable CDs, to U.S. addressees other than the parent bank
and other depository institutions. Include balances of trust departments. Include balances of the parent bank’s holding company, if not
consolidated and reported in Item 1.a. above. Note: The amounts
reported for “UNITED STATES” (country code 01007) must equal
the sum of memorandum items 1.a., 1.b., and 1.c.
Item 2. Amounts included in “TOTAL, all areas” above (country
code 99996) that represent claims and liabilities from the fair
value of derivatives contracts, if any. Report the claims and liabilities reported anywhere on this form that are attributable to the
fair value of derivatives contracts, if any.
Item 3. Amounts included in “TOTAL, all areas” above (country code 99996) that represent claims on, and liabilities to,
other non-U.S. offices of the parent bank. Report claims on, and
liabilities to, other non-U.S. branches or subsidiaries of the parent bank that are located either within or outside the country of
domicile of the reporting branch or subsidiary. Include such claims
and liabilities whether or not the particular branches or subsidiaries against which the claims and liabilities exist are exempt from
reporting on the FR 2502q. Non-U.S. branches or subsidiaries are
those located outside the fifty states of the United States and the
District of Columbia, excluding those on U.S. military facilities, wherever located. Note: The amounts reported in memorandum item 3
must not exceed the amounts reported in “TOTAL, all areas,” (country
code 99996).