Form SHL -- Schedule 1, SHL -- Schedule 1, SHL -- Schedule 1, Schedule 2

Survey of Foreign-Residents' Holdings of U.S. Securities

shl2014in(4-28-2014)

Survey of Foreign-Residents' Holdings of U.S. Securities

OMB: 1505-0123

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OMB Control No. 1505-0123
Approval Expires: 6/30/2017
MANDATORY QUINQUENNIAL REPORT TO THE FEDERAL RESERVE BANK OF NEW YORK

FOREIGN-RESIDENTS’ HOLDINGS OF
U.S. SECURITIES,
INCLUDING SELECTED MONEY MARKET
INSTRUMENTS (SHL)
As of the last day of June 2014

Mandatory Report
Response Required By Law
(22 U.S.C. 3101 et seq.)

Department of the Treasury
Federal Reserve Bank of New York
Board of Governors of the Federal Reserve System
February 2014

TABLE OF CONTENTS

I. INTRODUCTION
A. PURPOSE
B. AUTHORITY
C. CONFIDENTIALITY OF DATA REPORTED
D. PENALITIES FOR FAILURE TO REPORT
E. PAPERWORK REDUCTION ACT NOTICE

Page
1-3
1
1
2
2
2

II. GENERAL INSTRUCTIONS
A. WHO MUST REPORT
B. CONSOLIDATION RULES
C. REPORTING DATES
D. SUBMISSION INSTRUCTIONS AND CONTACT INFORMATION

4-7
4
5
5
6

III. WHAT SECURITIES MUST BE REPORTED
A. FOREIGN-RESIDENT OWNERSHIP
B. REPORTABLE U.S. SECURITIES
C. DO NOT REPORT
D. ASSET-BACKED SECURITIES
E. FUNDS AND RELATED EQUITY OWNERSHIP
F. SECURITIES INVOLVED IN REPURCHASE AND SECURITIES LENDING
ARRANGEMENTS
G. STRIPPED SECURITIES
H. U.S. GOVERNMENT AGENCIES OR FEDERALLY SPONSORED ENTERPRISES
I. DIRECT INVESTMENT
J. SECURITIES HELD BY U.S. CENTRAL SECURITIES DEPOSITORIES
K. LIMITED PARTNERSHIPS
L. ACCOUNTING RULES, VALUATION OF SECURITIES, AND
CALCULATION OF U.S. DOLLAR VALUES
M. DATA RETENTION PERIOD
N. REVIEW OF DATA AND REQUEST FOR REVISED DATA

8-18
8
9
10
11
11
14

IV.

LINE-BY-LINE INSTRUCTIONS FOR SCHEDULE 1-REPORTER
CONTACT INDENTIFICATION AND SUMMARY OF FINANCIAL
INFORMATION

19-21

LINE-BY-LINE INSTRUCTIONS FOR SCHEDULE 2-DETAILS OF
SECURITIES

22-27

14
15
15
16
16
16
17
17

APPENDICES
A. SAMPLE REPORTING SCHEDULES
SCHEDULE 1- REPORTER CONTACT IDENTIFICATION AND SUMMARY OF
FINANCIAL INFORMATION

B. FLOWCHARTS
SHOWING REPORTING RESPONSIBILITY
DETERMINING REPORTABLE SECURITIES

29-33
Schedule
Schedule
Schedule
Schedule
Schedule
34-37
35-36
37

C.
D.
E.
F.
G.
H.
I.

38
39
40
41-42
43
44-55
56

SCHEDULE 2- DETAILS OF SECURITIES

GEOGRAPHICAL CLASSIFICATION
INTERNATIONAL AND REGIONAL ORGANIZATIONS
FOREIGN OFFICIAL INSTITUTIONS
LIST OF CURRENCY CODES
GLOSSARY
TECHNICAL INFORMATION FOR ELECTRONIC SUBMISSION
LIST OF FEDERAL AGENCIES AND FEDERALLY SPONSORED ENTERPRISES

1,
1,
1,
2,
2,

Page
Page
Page
Page
Page

1
2
3
1
2

of
of
of
of
of

3
3
3
2
2

I. INTRODUCTION
A. PURPOSE
The Department of the Treasury, with the assistance of the Board of Governors of the Federal Reserve
System and the Federal Reserve Bank of New York (FRBNY), is conducting a mandatory quinquennial
survey of holdings of U.S. securities, including selected money markets instruments, by foreign residents
as of June 30, 2014. The data will be collected by the FRBNY, acting as fiscal agent for the Department
of the Treasury. The data collected will be used by the U.S. Government in the computation of the U.S.
balance of payments accounts and the U.S. international investment position, and in the formulation of
international economic and financial policies. These data also will be used to provide aggregate
information to the public on these foreign portfolio investments and to meet international reporting
commitments.
In order to reduce reporting burden and costs to the government, there will be a substantial reduction in
the number of reporters in four out of every five years. A benchmark survey (Form SHL) of all significant
U.S.-resident custodians and issuers will continue to be held approximately every five years. In nonbenchmark years, the annual survey (Form SHLA) will require reports from only the very largest U.S.resident custodians and issuers. The data reported under these annual surveys (Form SHLA) will be used
in conjunction with the results of the previous benchmark survey to compute estimates for the nonbenchmark years.
The determination of who must report on the annual reports (Form SHLA) will be based upon the data
submitted during the previous benchmark survey and the Aggregate Holdings of Long‐ Term Securities by
U.S. and Foreign Residents (TIC SLT) report as of December of the preceding year. Designated U.S.resident custodians and issuers will be required to file detailed security data on Schedule 2, in the same
manner as they did on the June 30, 2009 benchmark survey.

B. AUTHORITY
This mandatory survey is conducted under the authority of the International Investment and Trade in

Services Survey Act (22 U.S.C. 3101 et seq., [the Act]) and Executive Order 11961 of January 19, 1977.
The Act specifies that the President has the authority to conduct a regular data collection program,
including such studies and reports as may be necessary and feasible, to secure current information on
1

international investment, including (but not limited to) such information as may be necessary for
computing and analyzing the balance of payments accounts and the international investment position of
the United States (22 U.S.C. 3103). In Executive Order 11961 §2, the President designated the Secretary
of the Treasury to be responsible for collecting data on portfolio investment required by the Act.

C. CONFIDENTIALITY OF DATA REPORTED
The information collected by this survey may be used only for analytical and statistical purposes and to
enforce the Act. Access to the information is available only to officials and employees (including
consultants and contractors and their employees) designated to perform functions under the Act. Persons
having access to individual company information submitted pursuant to the Act are subject to penalties
for unauthorized disclosure (22 U.S.C. §3104 and 18 U.S.C. §1905). The results of this survey will be
made available to the general public at an aggregated level so that neither the U.S. persons or
organizations providing information nor individual or organizational ownership of U.S. securities can be
identified.
D. PENALTIES FOR FAILURE TO REPORT
Reporting as directed in this package is mandatory for any U.S.-resident person or entity subject to the
reporting requirements set forth in the report instructions. Failure by an entity to provide timely and
accurate data can result in a civil penalty of not less than $2,500 and not more than $25,000, or
injunctive relief ordering such person to comply, or both (22 U.S.C. §3105 (a) and (b)).
Willfully failing to submit any required information under the Act can result in a fine of not more than
$10,000; and, if an individual, may result in imprisonment for not more than a year, or both. Any officer,
director, employee or agent who knowingly participates in such violation, upon conviction, may be
punished by a like fine, imprisonment, or both (22 U.S.C. §3105 (c)).
E. PAPERWORK REDUCTION ACT NOTICE
This report titled “Foreign Holdings of U.S. Securities, Including Selected Money Market Instruments” in
the Federal Register Notice of (need to add date when known) has been reviewed and approved by the
Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 and assigned
OMB Control Number 1505-0123. The purpose is to collect accurate and complete data that will enable
2

the Treasury Department to fulfill its responsibility under the Act. The estimated average burden
associated with this collection of information is 486 hours per report for each U.S.-resident custodian
reporting detailed information on Schedule 2, and 110 hours per report for each U.S.-resident issuer of
U.S. securities providing detailed information on Schedule 2. The amount of time required to complete
the report will vary depending on the amount of data to report. Comments concerning the accuracy of
these burden estimates and suggestions for reducing the reporting burden should be directed to:
Administrator, International Portfolio Investment Data Systems
U.S. Department of the Treasury
1500 Pennsylvania Avenue NW, Room 4410@1440NYA
Washington, DC 20220
or
The Office of Management and Budget
Paperwork Reduction Project (1505-0123)
Washington, DC 20503
No person is required to respond to any U.S. Government collection of information unless it displays a
currently valid OMB control number.

II. GENERAL INSTRUCTIONS
A. WHO MUST REPORT
All U.S.-resident entities that receive a copy of this report booklet must submit a Schedule 1,
regardless of the size of their consolidated holdings.1
All U.S.-resident entities must report detailed information on Schedule 2, unless the total fair (market)
value of the reportable U.S. securities owned by foreign residents is less than $100 million as of the close
of business on June 30, 2014.
To determine if your entity must also submit data on Schedule 2, you must:
1. identify all U.S.-resident business lines or entities (units) of your entity that may have reportable
U.S. security data;
2. consolidate the reportable U.S. security data for all of these U.S.-resident units of your entity (see
the Consolidation Rules section); and
3. determine if you have exceeded this report’s exemption level ($100 million). If so, your entity is
responsible for submitting Schedule 2 data.
Types of reporting entities include U.S.-resident custodians (including U.S.-resident central securities
depositories) and U.S.-resident issuers. Entities that provide multiple services (i.e., provide custodial
services and issue securities) should report securities that meet the reporting criteria for each role and
ensure that securities are not double counted.


U.S.-resident custodians, including brokers and dealers, must report all U.S. securities they
hold in custody (or manage the safekeeping of) for the account of foreign residents (including their
own foreign branches, subsidiaries, and affiliates). These securities must be reported by the U.S.resident custodian even if the securities are in turn held at DTC, Euroclear, or another central
securities depository, since the central securities depository knows only that it is holding securities on
behalf of the U.S.-resident custodian, whereas the U.S.-resident custodian knows that it is holding
these securities on behalf of a foreign resident. However, if a U.S.-resident custodian uses a U.S.resident sub-custodian, the custodian should report if (and only if), it does not maintain separate
accounts at and disclose the clients to the sub-custodian. (If the custodian does maintain separate
accounts at and disclose the clients to the sub-custodian, it should not report, to prevent double
counting.)



U.S.-resident central securities depositories, must report all U.S. securities they hold in custody
(or manage the safekeeping of) directly on behalf of foreign residents with which they have

All entities must submit this report if they exceed the exemption level, whether or not they have been mailed this
report package by the Federal Reserve Bank of New York. Reporting requirements for this report have been
published in the Federal Register, which constitutes legal notification of the requirement to complete this report.
1

established direct relationships, including foreign-resident brokers, dealers, exchanges, and central
securities depositories.


U.S.-resident issuers, must report all securities issued by U.S.-resident units , which are:
1. owned by foreign residents for which neither a U.S.-resident custodian nor a U.S. resident
central securities depository is used. Transfer or paying agents should be able to provide the U.S.resident issuer with this information;
2. in book entry form that are held at a foreign-resident central securities depository; or
3. bearer securities.

Please refer to Section III, What Securities Must Be Reported, to identify reportable U.S. securities.
B. CONSOLIDATION RULES
U.S.-resident organizations, including bank holding companies (BHC) and financial holding companies
(FHC), should include all reportable securities for all U.S.-resident parts of their organization, including all
U.S.-resident branches and subsidiaries. U.S. residents include entities located in the Commonwealth of
Puerto Rico and the U.S. territories. Please see Appendix G for the complete definition of United States.
It is the responsibility of the U.S. parent entity in each organization to ensure that its report includes all
applicable entities within its organization.
Securities issued by U.S.-resident trusts and special purpose entities (SPEs) for which the reporter is the
trustee or primary beneficiary should be included. Shares of U.S.-resident funds that are managed by the
reporting entity should be included unless a U.S.-resident custodian other than the reporting entity is
used.
U.S. branches and agencies of a foreign bank located in the same state and within the same Federal
Reserve District should submit a consolidated report for these offices. U.S. branches and agencies of a
foreign bank that are located in either different states or different Federal Reserve Districts, should submit
separate reports.
C. REPORTING DATES
Report data as of the last business day of June. All data should be submitted to the Federal Reserve
Bank of New York no later than the last business day of August.

D. SUBMISSION INSTRUCTIONS AND CONTACT INFORMATION
If your organization is submitting 200 or more Schedule 2 records, the Schedule 2 data must be
submitted electronically. The format for submitting Schedule 1 data is dependent on how the Schedule 2
data are submitted.
Option 1:


Submit both Schedules 1 and 2 data using the Federal Reserve System’s Internet Electronic
Submission (IESUB) system. IESUB is fast, easy to use and secure. IESUB provides a confirmation of
data receipt at the Federal Reserve Bank of New York and performs a number of validity checks of
your file format. For more information on how to submit data using the IESUB system, contact the
SHL staff at 212-720-6300 or at [email protected]. Alternatively, additional information and an
application to register for IESUB can be obtained at the link for IESUB in the upper right corner of the
following webpage:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/forms-sh.aspx

Completed applications should be sent to:
Federal Reserve Bank of New York
Statistics Function, 4th Floor
33 Liberty Street
New York, NY 10045-0001
or faxed to 1-212-720-2598
Option 2:
 Submit Schedule 2 data on compact disk(s) CD(s) in the format specified in Appendix H. Schedule 1
must be filed on paper and must be submitted in the same package as the Schedule 2 data.
If your organization is submitting less than 200 Schedule 2 records, these records may be submitted using
the IESUB system on CD(s) using the format specified in Appendix H or on paper, using the form
contained in Appendix A.
Reports and CDs can be mailed or sent by courier to:
Federal Reserve Bank of New York
Statistics Function, 4th Floor
33 Liberty Street
6

New York, NY 10045-0001

Please contact FRBNY staff with questions pertaining to the report or if any of the following conditions
apply:
1. Your entity requires additional time to complete your report.
2. Your entity received a copy of the report booklet and is not the U.S. parent entity in your organization.
3. Your entity cannot submit a single report for its entire organization.
4. Your reporter contact information or technical contact information changes after you submit your
Schedule 1 report.
FRBNY staff can be reached at:
 Phone:

212-720-6300 or 646-720-6300

 Email:

[email protected]

Additional copies of the reporting forms and instructions may be printed from the Internet at:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/forms-sh.aspx

III. WHAT SECURITIES MUST BE REPORTED
This report collects information on securities issued by U.S.-residents that are owned by foreign residents,
including U.S. equities, U.S. short-term debt securities (including selected money market instruments),
U.S. long-term debt securities, and U.S. asset-backed debt securities.
Reportable securities may be traded or issued in the United States or in foreign countries, and may be
denominated in any currency. Neither the country in which the securities are traded or issued, nor the
currency in which the securities are denominated, is relevant in determining whether the securities are
reportable. Securities held as part of a direct investment relationship should not be reported. (See
Section III.I.)
A. FOREIGN-RESIDENT OWNERSHIP
Securities are considered to be foreign owned if, according to the reporter's records, the holder of record
is not a resident of the United States. In addition, all outstanding bearer bonds should be assumed to be
owned by foreign residents and reported by the U.S.-resident issuer. Bearer bonds should also be
reported by U.S.-resident custodians, but only if the reporter’s records indicate a foreign-resident owner
(or foreign-resident custodian).
The following are considered to be foreign residents:


Residents of foreign countries, including foreign-resident custodians and foreign-resident central
securities depositories. (These include residents of Canada, Mexico, and offshore centers.)



International organizations with extra-territorial status (even if located in the United States), such as
the International Bank for Reconstruction and Development (World Bank), the International Monetary
Fund (IMF) and the Inter-American Development Bank. 2

(See Appendix D for a complete list of

these organizations.)


Foreign subsidiaries of U.S. entities and foreign-resident branches of U.S. banks.



Offshore and other non-U.S. funds.



Entities or individuals that file an IRS Form W-8, indicating that they are foreign residents. Please note
that there may be exceptions (such as Puerto Rico). However, if an IRS Form is not available, the
mailing address can be used to determine residency.

Pension plans of international and regional organizations, if located in the United States, are U.S.-resident entities;
therefore, any securities owned by these pension plans should be excluded from this report.
8

B. REPORTABLE U.S. SECURITIES
U.S. securities are securities issued by U.S.-resident entities, with the exception of Depositary Receipts
(DRs) that are backed by foreign securities and securities issued by international organizations that have
extra-territorial status, such as the World Bank and the Inter-American Development Bank. U.S. securities
can be issued in any country, denominated in any currency, and traded on any exchange.
U.S.-resident entities include U.S.-resident branches of foreign banks and U.S.-resident subsidiaries of
foreign companies. Securities issued by foreign branches or subsidiaries of U.S. entities are not U.S.
securities unless, due to merger, reorganization, or default, a U.S.-resident entity assumes direct
responsibility for the payment of a previously foreign security.
Reportable securities include:
Equity Securities


Common stock



Preferred stock (participating and nonparticipating preference shares)



Restricted stock



U.S.-resident fund shares (open-end and closed-end), REITS, money market mutual funds, indexlinked equity securities including unit investment trusts (including SPDRs, DIAMONDs, etc.)



All other equity, including shares or units of ownership in unincorporated business enterprises, such as
limited partnerships

Debt Securities


Debt, registered and bearer, including bonds and notes (unstripped and stripped) and bonds with
multiple call options



Convertible debt and debt with attached warrants



Zero-coupon debt and discount notes



Index-linked debt securities (e.g., property index certificates)



Commercial paper (including asset-backed commercial paper)



Bankers' acceptances and trade acceptances



Negotiable certificates of deposit, bank notes, and deposit notes



Notes, including those issued under note issuance facilities and revolving underwriting facilities,
9

medium-term notes, promissory notes, deep-discounted, currency-linked (e.g., dual-currency),
floating rate notes (FRN), such as perpetual notes (PRN), variable rate notes (VRN), structured FRN,
reverse FRN, collared FRN, step up recovery FR (SURF), and range/corridor/accrual notes


Asset-backed securities (see Section III.D)



All other long-term and short-term debt securities
(Note: U.S. debt securities that are still outstanding as of June 30 should be reported even if

the maturity date has passed.)
C. DO NOT REPORT
Do not report any:


Derivative contracts (including futures, forwards, swaps, options and warrants) meeting the definition
of a derivative under FAS 133. Embedded derivatives that are not bifurcated under FAS 133 should be
included in the value of the host contract. However, if an embedded derivative is bifurcated the
derivative should be excluded from the report.



Securities which have been temporarily received as collateral under resale agreements or similar
financing agreements (see Section III.F)



Loans and loan participation certificates



Letters of credit



Non-negotiable certificates of deposit



Bank deposits, including time (except for negotiable CDs) and demand deposits



Annuities, including variable rate annuities



Foreign securities, including :
1. Depositary receipts (DRs) backed by foreign securities, including ADRs (American Depositary
Receipts), ADSs (American Depositary Shares), GDRs (Global Depositary Receipts), and IDRs
(International Depositary Receipts).
2. Securities issued by international and regional organizations with extra-territorial status, such as
the International Bank for Reconstruction and Development (IBRD or World Bank) or the InterAmerican Development Bank (IDB). (See Appendix D for a list of these organizations.)
3. Securities issued in the United States by foreign-resident entities (e.g., Canadian or Mexican
entities), even if they are denominated in U.S. dollars and traded on U.S. securities exchanges.
4. Securities issued by foreign subsidiaries of U.S. entities (e.g., GMAC Canada) or foreign branches
of U.S. banks, even if they are guaranteed by the U.S. parent company, or issued in the United
10

States.
5. Securities issued by foreign-resident entities under Section 144A of the SEC Act.
6. Securities issued by corporations that were incorporated outside of the United States by the report
as of date, including companies incorporated offshore in countries such as the Cayman Islands and
Bermuda.

D. ASSET-BACKED SECURITIES
Asset-backed securities (ABS) are securitized interests in a pool of assets, which give the purchaser a
claim against the cash flows generated by the underlying assets. Securities backed by revolving credits,
such as pools of credit card receivables, are reported as ABS if the return to the owner is based upon
these credits, (i.e., the credits do not merely serve as collateral). Foreign-owned ABS should be reported
if the issuer securitizing the assets is a U.S. resident. The underlying asset should not be used to
determine if the ABS are reportable.
Include as ABS all collateralized mortgage obligations (CMOs), collateralized bond obligations (CBOs),
collateralized loan obligations (CLOs), collateralized debt obligations (CDOs), and other securities backed
by pools of:


mortgages;



credit card receivables;



automobile loans;



consumer and personal loans;



commercial and industrial loans and other whole loans; and



other assets.

E. FUNDS AND RELATED EQUITY OWNERSHIP
1. Report foreign-residents’ ownership of shares/units of funds and investment trusts legally established
in the United States (U.S.-resident funds) as equity securities. All foreign-residents’ ownership of U.S.resident fund shares should be assigned security type = 3 (fund shares), and not categorized as a debt
security, regardless of the types of securities held by the fund.
For purposes of this report, funds include all investment vehicles that pool investors’ money and invest
11

the pooled money in one or more of a variety of assets. Funds include, but are not limited to:


mutual funds (including both open-end and closed-end mutual funds);



money market funds;



investment trusts;



index-linked funds;



exchange-traded funds (ETFs);



hedge funds; and



common trust funds.

The determination of whether a fund’s shares are a U.S. security is based on the country in which the
fund is legally established, not based on the residence of the issuers of the securities the fund purchases.
For example, if a foreign resident owns shares in a fund organized in New York, these shares are
reportable U.S. securities, whether or not the fund purchases foreign securities. Conversely, foreignresident ownership of shares of “offshore” or other foreign-resident funds that purchase U.S. securities
should not be reported.
Many funds established outside of the United States have names that are similar to U.S.-resident fund
names. This often occurs when the fund is managed by a group that also manages many U.S.-resident
funds and therefore may be thought of as managing only U.S.-resident funds. If there is doubt as to
whether the investment should be classified as a fund or whether a fund is U.S. or foreign, please contact
FRBNY staff at 212-720-6300 or 646-720-6300.
2. Report the ownership of U.S. securities by foreign-resident funds.
Although ownership of shares of foreign-resident funds are excluded from this report, any U.S. securities
owned by foreign-resident funds for their portfolio are reportable. These are distinct investments and,
therefore, are not duplicate reporting. U.S. securities owned by foreign-resident funds should be
classified as either equity, debt, or asset-backed securities, as indicated in Section III.B.
3. Reporting guidelines for Hedge Funds and other alternative investments
Investment advisors, managers or similar types of legal entities that create master and
feeder funds both outside and inside the U.S. should report as follows:
1. . Investments between the U.S. and foreigner entities (affiliates) that the investment manager
establishes, is portfolio investment and should be reported on this report.
12

Example 1
A U.S. investment manager creates a U.S. Master Fund, a Cayman Feeder Fund, and a U.S.
Feeder Fund. The investments between the manager and the foreign feeder funds are direct
investments. However, the investment that the foreign feeder fund has in the master fund is
portfolio investment and should be reported in the TIC system. Purchase and sales of the master
fund shares by the foreign feeder fund should be reported on the TIC S by the U.S. based master
fund and the master fund should report the ownership of their “shares” by the foreign feeder
funds as issuer of the “domestic security” on the TIC SHL (A) report. If a U.S. custodian is
involved in the holding the “domestic security” then the reporting responsibility would be on the
U.S. custodian to report on the TIC SHL (A).
Example 2
A foreign hedge fund creates a U.S. based Master Fund, a Cayman Feeder Fund, and a
U.S. Feeder Fund. The investments between the hedge fund and the U.S. feeder funds are direct
investments. However, the investment that the foreign feeder fund has in the master fund is
portfolio investment and should be reported in the TIC system. Purchase and sales of the master
fund shares by the foreign feeder fund should be reported on the TIC S by the U.S. based master
fund and the master fund should also report the ownership of their “shares” by the foreign feeder
funds as issuer of the “domestic security” on the TIC SHL (A) report. If a U.S. custodian is
involved in the holding the “domestic security” then the reporting responsibility would be on the
U.S. custodian to report on the TIC SHL (A).
2. Exclude any investment between the entity that formed the funds (as a general partner) and
all the entities it creates. These are direct investment and should be reported to the Bureau of
Economic Analysis
Note: The descriptions of the various examples are based on common master/feeder fund structures. It is
possible for there to be different types of structures when creating these funds and they may be called
different names by some entities. Ultimately, if the investment is not Direct Investment then it will fall into
the category of portfolio investment and needs to be reported as part of the TIC system.

F. SECURITIES INVOLVED IN REPURCHASE AND SECURITIES LENDING ARRANGEMENTS
A repurchase agreement (repo) is an arrangement involving the sale of securities at a specified price with
a commitment to repurchase the same or similar securities at a specified price on a future date. A
reverse repo is an agreement whereby a security is purchased at a specified price with a commitment to
resell the same or similar securities at a specified price on a specified future date. Securities
lending/borrowing arrangements are agreements whereby the ownership of a security is transferred in
return for collateral, usually another security or cash, under condition that the security or similar security
will revert to its original owner at a future date.
Securities "sold" by foreign residents under repurchase agreements or buy/sell back agreements, lent
under securities lending arrangements, or delivered out as collateral as part of a reverse repurchase
agreement or security borrowing agreement should be reported as if the securities were continuously held
by the foreign resident. That is, the security lender’s U.S. custodian should report the U.S. security as if
no repurchase agreement or buy/sell back agreement occurred.
Securities temporarily acquired by foreign residents as collateral under reverse repurchase agreements,
securities lending or borrowing arrangements, or buy/sell back agreements should NOT be reported. That
is, the security borrower’s U.S. custodian should exclude the U.S. security as if no resale agreement or
buy/sell back agreement occurred.
However, if cash was temporarily received as collateral and was used to purchase securities, those
securities should be reported.
G. STRIPPED SECURITIES
Separate Trading of Registered Interest and Principal Securities (STRIPS) and other similar instruments
are securities that have been transformed from a principal amount with periodic interest coupons into a
series of zero-coupon securities, with the range of maturities matching the coupon payment dates and the
redemption date of the principal amount.
The residency of the STRIPS and similar instruments is the residence of the entity that issued the stripped
security. However, the type of issuer of STRIPS and similar instruments is based upon the type of issuer
of the underlying security. For example, U.S. Treasury STRIPS should be classified as U.S. Treasury
14

securities even though the Treasury does not issue or sell STRIPS directly to investors. In addition, all
CATS, TIGRS, COUGARS, and LIONS should also be classified as U.S. Treasury securities.
Foreign holdings of stripped securities where the underlying security is not an ABS, both the interest-only
(IO) component and the principal-only (PO) component, should be reported as security type = 10 (bond
or note, stripped).
Foreign holdings of stripped securities where the underlying security is an ABS, tranches of stripped ABS,
any IO component, and any PO component, should be reported as security type = 12 (asset-backed
security).
H. U.S. GOVERNMENT AGENCIES OR FEDERALLY SPONSORED ENTERPRISES
Securities that are issued by U.S. government agencies or federally sponsored enterprises and owned by
foreign residents are reportable. In addition, foreign owned securities that are issued by a U.S.-resident
entity and guaranteed by U.S. government agencies or federally sponsored enterprises are reportable.
For purposes of Schedule 2, item 9 (type of issuer), all these securities should be coded as type 2
(agencies). For example, securities that are guaranteed by the Government National Mortgage
Association (GNMA) or the Small Business Administration (SBA) should be reported as U.S. government
agency securities.
I. DIRECT INVESTMENT
A direct investment relationship exists when a U.S. company owns 10% or more of the voting equity
securities of an incorporated foreign business (or an equivalent interest in an unincorporated foreign
business, including a branch), or when a foreign company owns 10% or more of the voting equity
securities of an incorporated U.S. business (or an equivalent interest in an unincorporated U.S. business,
including a branch). Limited partners in a limited partnership do not have voting rights and therefore
cannot have direct investment. (See Section III.K) If a direct investment relationship exists, then in
general, all financial positions between the firms are considered direct investment. If a direct investment
relationship exists between non-banking entities, all securities held by the parent entity that were issued
by the affiliate of the parent are considered direct investment. However, if one of the entities is a
banking or securities brokerage firm, the inter-company holdings are considered direct
investment only if they provide permanent capital. All holdings known to be direct investment
should be excluded from this report.
15

J. SECURITIES HELD BY U.S. CENTRAL SECURITIES DEPOSITORIES
U.S.-resident central securities depositories must report all U.S. securities they are holding in custody (or
managing the safekeeping of) directly on behalf of foreign residents, such as foreign-resident brokers
and dealers who may be members of the depository, or foreign-resident securities exchanges or
depositories that have established direct relationships with the U.S.-resident central securities depository.
U.S.-resident custodians should report all U.S. securities that are shown on their records as being owned
by foreign residents (or held in custody by its foreign-resident custodian) even if the safekeeping or
settlement of the security is done at a U.S.-resident central securities depository.
K. LIMITED PARTNERSHIPS
Foreign-resident limited partner ownership interests in U.S.-resident limited partnerships should be
reported as security type = 4 (other equity). Limited partners’ ownership interests do not carry voting
rights; therefore, all ownership interests, even those greater than 10%, are reportable. The Number of
Shares field on Schedule 2 (item 18) should be defaulted to the value reported in the US$ Market Value
field (item 16) because limited partnerships do not issue shares.
General partner ownership interests are always considered to be direct investment and all such interests
should be excluded from this report.

L. ACCOUNTING RULES, VALUATION OF SECURITIES, AND CALCULATION OF U.S. DOLLAR
VALUES
Accounting Rules
All securities should be reported using settlement date accounting. Gross long positions should be
reported. Do not net any short positions from long positions. Do not enter decimals or negative values in
any cells.
Valuation of Securities

Report the fair value of securities as of close of business on the last business day of June. The fair value
follows the definition of FAS 157.
U.S.-resident custodians should, at a minimum, report the fair value to the extent that it is available as
part of the services provided to their customers, even if the price available is for a date prior to the last
business day of June. If there is doubt as to whether to report the available fair value or to report a fair
value of zero, please contact FRBNY report staff at 212-720-6300 or 646-720-6300.

For ABS, the value of the unpaid principal amount outstanding at close of business on the last business
day of June should be reported; if principal has been repaid, this value will not be the same as the
original face value, revalued at end-period market prices.
Foreign Currency Denominated Securities – CALCULATION OF U.S. DOLLAR VALUES
If the security is not denominated in U.S. dollars (US$) and a U.S. dollar fair (market) value is not
available in your system, convert the foreign currency denominated fair (market) value into US$ using the
spot exchange rate as of the close of business on the last business day of June. If you need assistance
locating an exchange rate, please contact FRBNY staff at 212-720-6300 or 646-720-6300.
If the exchange rate is normally quoted in units of foreign currency per US$, such as ¥105.75/US$, divide
foreign currency values by the foreign exchange rate to obtain the US$ values. For example, if the value
of a U.S. security issued in Japan is ¥ 200,000, and the exchange rate is ¥105.75/US$, divide ¥ 200,000
by 105.75 to obtain US$ 1,891.
If the exchange rate is normally quoted in US$ per units of the foreign currency, such as US$1.75/UK£,
multiply foreign currency values by the US$ exchange rate value of the foreign currency to obtain the US$
values. For example, if the value of a U.S. security issued in the United Kingdom is UK £1,000 and the
exchange rate is US$1.75/UK£, multiply UK £1,000 by 1.75 to obtain US$ 1,750.
M. DATA RETENTION PERIOD
All data used to create this report must be retained by the reporter for a period of 36 months from the
date of the report's submission.

N. REVIEW OF DATA AND REQUEST FOR REVISED DATA
Data submitted on the reporting schedules are reviewed by FRBNY staff. As a result of this review, the
reporter may be asked by FRBNY staff to provide supplemental information, including reasons for
significant data changes between reporting periods, or corrected data. In addition, FRBNY staff may
request: (1) information to ensure that all reportable U.S. securities have been reported; (2) information
to ensure that all reported U.S. securities are owned by foreign residents (or held by foreign-resident
custodians or foreign-resident central securities depositories); or (3) other information that helps to
explain or corroborate the submitted data.
Reporters filing data on electronic media that are not formatted per the specifications in Appendix H will
be required to resubmit the data in the proper format.
Each quarter, FRBNY staff obtains a list of debt securities issued abroad by U.S. companies. Experience
has shown that most such issues are largely or completely foreign held. FRBNY staff will compare this
information with the reports submitted by U.S.-resident issuers of foreign placed debt securities to ensure
that foreign-issued securities are being properly reported. FRBNY will ask the issuers of such securities
for additional information in cases of apparent under- or over-reporting.

IV. LINE-BY-LINE INSTRUCTIONS FOR SCHEDULE 1- REPORTER CONTACT IDENTIFICATION
AND SUMMARY OF FINANCIAL INFORMATION
A Schedule 1 must be completed by all entities that receive this report booklet. This schedule is used to
provide basic identifying information and summaries of data reported on Schedule 2 records. Please type
or print all information.
(Please enter your ten-digit Reporter Identification Number at the top of each page of
Schedule 1.)
REPORTER CONTACT IDENTIFICATION AND SUMMARY OF FINANCIAL INFORMATION
1. Reporter Identification Number - Enter the ten-digit Reporter Identification Number that is
printed on the top of the mailing label on your institution's report booklet. If you do not know the
Reporter Identification Number for your entity, please contact FRBNY staff at 212-720-6300 or 646720-6300.
2. Organization Name and Address - Include the full legal name and mailing address of the reporting
entity.
3. Reporting Status - Select “1” only if the consolidated totals of reportable securities do not exceed
the report's exemption level. All other entities should select "2" and file the appropriate Schedule 2
records.
4. Reporter Type - Enter one of the following that best describes your organization
1 = Bank
2 = Mutual fund or
investment trust
3 = Insurance company

4 = Other financial
organization
5 = Non-financial organization
6 = Foundation, trust,
estate

7 = Institution of higher
learning (e.g., university)
8 = Other (not listed above)

A Bank is any depository institution (i.e., an institution that takes deposits), a bank holding company, or a
financial holding company organized under Regulation Y of the Federal Reserve Act.
An Other Financial Organization is any other entity that acts as a financial intermediary or financial service
organization, such as a finance company or a broker/dealer, which is operated separately from an entity
in one of the other categories listed above.
A Non-Financial Organization is an entity that conducts commercial, industrial, or trade activities.

5. Name of Contact - Enter the name of the person who will be the primary contact for this report and
can answer questions about the data reported.
6-9. Enter the job title, telephone number, fax number, and email address of the primary contact identified
in item 5.
10. Name of Service Provider or Vendor Used - If a service provider or vendor was used to prepare
the data reported, enter the name of the service provider.
11. Name of Technical Contact Person - Enter the name of a person who will serve as a contact
should any technical issues, such as incorrect file formats, arise.
12-14. Enter the job title, telephone number, and email address of the technical contact person identified
in item 11.
15. Valuation Technique - For each reporting unit, describe the valuation technique(s) used to
calculate the reported market values. If securities are automatically valued at zero after a specified time
period of inactivity, please specify the time period and whether this applies to the security or to the
client’s holdings of the security. Also, please specify how securities not actively traded on the report date
and those with internally generated security identification numbers are valued. If your organization has
more than four reporting units, please attach additional copies of Schedule 1, page 2, with item 15
completed.
SUMMARY OF SCHEDULE 2 INFORMATION
This section contains summary data for the information reported on Schedule 2 records. If your entity
submits Schedule 2 data on multiple media, the summary Schedule 2 data should represent aggregate
data across all media for the same reporter identification number.
16. Total Number of Schedule 2 records Submitted - Enter the total number of Schedule 2 records
submitted.
17.Total U.S. $ Fair (Market) Value of All Equity Securities reported on Schedule 2 records Enter the sum of the U.S.$ fair (market) value of all equity security records (records with Schedule 2,
Item 10 = 1, 2, 3, or 4), rounded to the nearest U.S. dollar.
18. Total U.S. $ Fair (Market) Value of All Short-Term Debt Securities (excluding asset-backed
securities) reported on Schedule 2 records - Enter the sum of the U.S. $ fair (market) value of
all such security records (records with Schedule 2, Item 10 = 5, 6, 7, 8, 9, 10, or 11 and Schedule 2,
Item 12 = 1), rounded to the nearest U.S. dollar.

19. Total U.S. $ Fair (Market) Value of All Long-Term Debt Securities (excluding asset-backed
securities) reported on Schedule 2 records - Enter the sum of the U.S. $ fair (market) value of
all such security records (records with Schedule 2, Item 10 = 5, 6, 7, 8, 9, 10, or 11 and Schedule 2,
Item 12 = 2), rounded to the nearest U.S. dollar.
20. Total U.S. $ Fair (Market) Value of All Asset-Backed Securities reported on Schedule 2
records - Enter the sum of the U.S. $ fair (market) value of all such security records (records with
Schedule 2, Item 10 = 12), rounded to the nearest U.S. dollar.
CERTIFICATION INFORMATION
This section must be completed by all reporters.
By signing and dating the certification, the Certifier acknowledges that:


He/she has read and understood the reporting requirements of this report;



He/she is aware that both civil and criminal penalties may be imposed for filing a false report; and



He/she is sufficiently knowledgeable about the activities and functions of this entity that he/she can
knowingly and with reasonable confidence certify that the information provided in this report is both
accurate and complete.

21-24. Enter the name, job title, telephone number, and email address of the person in your organization
who certifies that the information provided is complete and accurate. Also sign and date the form.

V. LINE-BY-LINE INSTRUCTIONS FOR SCHEDULE 2 - DETAILS OF SECURITIES
(Please enter your ten-digit Reporter Identification Number at the top of each page of
Schedule 2.)
1. Reporter Identification Number - Enter the ten-digit Reporter Identification Number that is printed
on the mailing label on the report booklet. If you do not know the Reporter Identification Number for
your entity, please contact FRBNY staff at 212-720-6300 or 646-720-63002. Sequence Number - Enter
the sequence number of this record, right justified. The first record should be assigned sequence number
1 and each subsequent Schedule 2 record should be sequentially numbered.
3. Reporting Unit Code - If data being submitted are collected from multiple databases or reporting
systems, please report an internal code that will enable you to identify the database or system from
which the information on this Schedule 2 came. This information will greatly reduce the costs of
identifying and fixing any reporting errors that may occur.
3a. Name of Reporting Unit - Enter a description or name of the reporting unit or area that
corresponds to the code reported in item 3.
4. Custodian/Issuer Code - Enter "1" if your entity did not issue this security. Enter "2" for issuer if
your entity issued this security (even if you are also acting as the custodian).
5. Security ID - Enter the security ID code used to identify the security reported on this Schedule 2.
CUSIP codes are strongly preferred. If the CUSIP is not available, please try to provide the ISIN,
CINS, or Common code. Do not use internally generated codes unless this security has not
been assigned a code by any recognized numbering agency (e.g., limited partnerships).
Records for securities for which a portion is restricted and a portion is not restricted should be
reported with the numbering agency code assigned to the unrestricted portion. If excessive internal
codes are used, we may have to contact your institution to help identify characteristics of certain
individual securities. Please include the security ID’s check digit and exclude any internal
coding characters added to the CUSIP or other numbering agency code.
6. Security ID System - Select the appropriate number from the list shown on the form. For example,
if the security ID number entered in Item 5 is a CUSIP number, enter “1”; if it is a CINS, enter “3.”
If the security ID system used is not listed, enter a code of "9" (Other) and provide the name of the
organization generating the code in item 6a.
6a. Comment Line - If you entered a code of "9" (Other) in item 6 you must provide the name of the
organization generating the security ID code.
7. Security Description - Briefly describe the security, providing any relevant descriptive information
available. Ideally, this would include the type of security, the maturity date if debt or ABS, and: (a)
22

for preferred stock the annual dividend; (b) for debt securities, the interest rate; (c) for floating rate
notes, how the interest rate is calculated (e.g., Libor plus 1.5); and (d) for stripped securities the type
of security/tranche. This information is particularly important for securities with an internally
generated or other security ID not generated by a recognized numbering agency, (i.e., security ID
system codes = 8 or 9).
8. Name of Issuer - Enter the name of the entity that issued the security. Please try to provide the full
legal name of the issuer. For branches of banks, please provide the location of the branch.
9. Type of Issuer - Enter “1” if the security was issued by the United States government. Enter “2” if
the security was issued or guaranteed by a federal agency (e.g., Government National Mortgage
Association (GNMA)) or issued by or guaranteed by a federally sponsored enterprise (e.g., Federal
National Mortgage Association (FNMA)). See Appendix I for a list of these entities. Enter "3" if the
security was issued by a state or local government (e.g., New York State bonds). Enter "4"
otherwise.
10. Security Type - Enter the security type code from the list below that most closely describes the type
of security being reported. See the glossary for definitions of these security types.
Equity

Debt (excluding asset-backed securities)

1.
2.
3.
4.

5.
6.
7.
8.

Common stock
Preferred stock
Fund shares
All other equity

Asset-backed securities

Commercial paper
9. Bond or note, unstripped 12. Asset-backed security
Negotiable CD
10. Bond or note, stripped
Convertible debt security 11. All other debt
Zero-coupon bond or note

Type 1 should be used to report all common stock, including restricted common shares.
Type 2 should be used to report all preferred stock, including participating preference shares,
nonparticipating preference shares, convertible preferred stock, and restricted preferred shares.
Type 3 should be used to report all shares of funds, including funds that invest primarily or exclusively
in money market instruments and in long-term debt, exchange traded funds, open-end and closedend mutual funds, and unit investment trusts. (See Section III.E)
Type 4 should be used to report all other types of equity, including foreign-resident limited partner
ownership of U.S.-resident limited partnerships and any other form of equity not specified in security
types 1, 2, and 3.
Type 5 should be used to report all commercial paper, including asset-backed commercial paper.

Type 6 should be used to report long-term and short-term negotiable certificates of deposits, including
negotiable bank notes and negotiable deposit notes issued by U.S. institutions, including U.S.
branches of U.S. or foreign banks. Non-negotiable certificates of deposit are not reportable.
Type 7 should be used to report all convertible debt securities, including convertible bonds and zerocoupon convertible debt. However, non-convertible debt securities with embedded warrants or
options should be reported as either type 8 (if a zero-coupon bond or note) or type 9.
Type 8 should be used to report bonds and notes that do not provide interest payments, such as
discount notes. However: (1) zero-coupon convertible debt should be reported as type 7; (2) stripped
non-asset-backed securities, both the interest-only (IO) and principal-only (PO) components, should
be reported as type 10; (3) U.S. Treasury bills should be reported as type 11; and (4) stripped assetbacked securities, the tranches, and the IO and PO components, should be reported as type 12.
Type 9 should be used to report bonds or notes that: (1) cannot be converted to equity securities, (2)
provide interest payments, (3) have not been stripped (i.e., not an IO or PO), and (4) do not give the
owner a claim against the cash flows generated by the underlying assets (i.e., ABS). These bonds and
notes are commonly referred to as “straight debt.”
Type 10 should be used to report all components of stripped securities, including the IO and PO
components. However, all tranches of stripped asset-backed securities should be reported as type 12.
Type 11 should include all debt other than asset-backed securities that is not covered in types 5-10,
including U.S. Treasury bills.
Type 12 should include only short-term and long-term securities that represent securitized interests in
a pool of assets and give the investor a claim against the cash flows generated by the underlying
assets. All tranches of stripped asset-backed securities, as well as unstripped asset-backed securities,
should be reported as type 12. Debt which is collateralized by assets (real or financial), but only give
the investor a claim against the underlying interest if the issuer defaults, should be reported as types
5-11, as appropriate.
11. Intentionally Left Blank
12. Term Indicator (debt, including ABS, only; based on original maturity) - Enter "1" (shortterm) if the period from the issue date to the maturity date is one year or less. Enter "2" if the period
from the security issue date to the maturity date is more than one year. If there are multiple issue
24

dates or redemption dates, enter "2" (long-term) if the period between the initial issue date and the
longest redemption date is more than one year. Perpetual debt should also be classified as long-term.
13. Currency of Denomination - Enter the ISO code from Appendix F that corresponds to the currency
in which the security is denominated.
14. Country of Foreign Holder - Enter the country code from Appendix C that corresponds to the
country of residence of the owner of the security. If the country of residence of the owner is not
known, report the country of residence of the foreign-resident custodian or foreign-resident central
securities depository. Positions of international and multinational regional organizations, whether
located in the United States or elsewhere, should be reported opposite the classification
“International,” if worldwide, or opposite the classifications “European,” “Latin American,” “Caribbean,”
“Asian,” “African,” or “Middle Eastern” regional organizations as indicated in Appendix D. If no
country information is available (as will often be the case with bearer bonds), enter code 88862. If an
excessive number of "country unknowns" is reported for securities other than bearer bonds, we will
contact your institution for further information.
15. Type of Foreign Holder
Enter "1" if the owner is an official institution (see Appendix D or E) even if the account is held in the
name of a foreign custodian or other foreign nominee.
Enter "2" if the account is in the name of one or more individuals (natural persons).
Enter “3” for all other owners, including personal trusts and other investment vehicles even if the
beneficial owner is an individual.
16. U.S. $ Fair (Market) Value of Foreign Owned U.S. Security - Enter the U.S. $ fair (market)
value of foreign-residents' ownership of this security, rounded to the nearest U.S. dollar. (See Section
III.L, Valuation of Securities, for more information on how to calculate the fair (market) value.)
16a.Fair (Market) Value in Currency of Denomination of Foreign Owned U.S. Security - Enter
the fair (market) value of foreign-residents' ownership of this security, rounded to the nearest
currency unit. For ABS, the fair (market) value should be calculated based on the remaining principal
outstanding (item 23) rather than the original face value. If the currency of issue is US$, report the
same value as in item 16. (See Section III.L, Valuation of Securities, for more information on how to
calculate the fair (market) value.)
17. Intentionally Left Blank
FOR EQUITY TYPE SECURITIES ONLY
18. Number of Shares - Enter the number of shares owned by foreigners, including fractional shares,
rounded to the nearest share. Wherever possible, combine partial shares with other ownership shares

of the same security to reduce reporting disparities introduced by rounding partial shares. Securities
for which the amount foreign owned is zero should not be reported.
FOR SHORT-TERM AND LONG-TERM DEBT SECURITIES EXCLUDING ASSET-BACKED
SECURITIES
19. Face Value in Currency of Denomination - For both short-term and long-term securities, enter
the face value owned by foreigners in the currency of denomination, rounded to the nearest whole
currency unit. If a security is traded in units, then calculate the face value as: (face value of each
unit) * (the number of units) and report the result in this field. Securities for which the amount
foreign owned is zero should not be reported.
20. Issue Date - Enter the issue date of this security in MMDDYYYY format. For example, if the security
was issued on October 4, 1985, enter 10041985. If there are multiple issue dates, enter the first such
issue date.
21. Maturity Date - Enter the final maturity date (when all remaining principal and interest are due) of
this security in MMDDYYYY format. For example, if the security's final maturity date is January 5,
2010, enter 01052010. For perpetual debt, report a maturity date of 12319999.
FOR SHORT-TERM AND LONG-TERM ASSET-BACKED SECURITIES ONLY
22. Original Face Value in Currency of Denomination - Enter the original face value owned by
foreigners in the currency of denomination, rounded to the nearest whole currency unit. This is the
value that is (would have been) outstanding if no principal has been (had been) repaid. If a security
is traded in units, then calculate the original face value as: (original face value of each unit) * (the
number of units) and report the result in this field.
23. Remaining Principal Outstanding in Currency of Denomination - Enter the remaining principal
outstanding owned by foreigners as of last business day of June in the currency of denomination,
rounded to the nearest whole currency unit. This will equal the original face value if no principal has
been repaid.
The remaining principal outstanding should be calculated by multiplying the original face value (item
22) by the factor value as of June 30, 2004. If a security is traded in units, then calculate the
remaining principal outstanding as: (original face value of each unit) * (the number of units) * (factor
value). If the factor value is not available as of the last business day of June, use the closest factor

value prior to the last business day of June. Securities for which the amount foreign owned is zero
should not be reported.
24. Issue Date - Enter the issue date of this security in MMDDYYYY format. For example, if the security
was issued on October 4, 1985, enter 10041985. If there are multiple issue dates, enter the first such
issue date.
25. Maturity Date - Enter the final maturity date (when all remaining principal and interest are due) of
this security in MMDDYYYY format. For example, if the security's final maturity date is January 5,
2010, enter 01052010.

APPENDIX
A

Department of the

OMB Control No. 1505-0123 Approval Expires 06/30/2017

Quinquennial Report of
Foreign Holdings of U.S. Securities,
Including Selected Money Market Instruments (SHL)

SCHEDULE 1: REPORTER CONTACT IDENTIFICATION AND
SUMMARY OF FINANCIAL INFORMATION

Reporter Identification Number: Enter your 10-digit reporter identification number….
(Please type or print.)

Company Name:

Street Address:

City:

State:

3. Reporting Status:

Zip Code:

Please enter one of the following…………………………………………………………………….

1 = Exempt - Under the exemption level
2 = Not Exempt - Schedule 2 records being submitted

4. Reporter Type: Please enter one of the following that best describes your firm……………….……….…………………
1 = Bank
2 = Mutual fund or investment trust
3 = Insurance company

4 = Other financial organization
5 = Non-financial organization
6 = Foundation, trust, estate

7 = Institution of higher learning (e.g., university)
8 = Other (not listed above)

Please provide a contact in your organization that can respond to inquiries on questions raised on the data reported.
If you would like to provide more than one contact name, please attach additional copies of page 1, Schedule 1, with
items 5 through 9 completed. (Please type or print.)
5.

Name:

6. Title:

Telephone Number:____________________________

8. Fax Number:

Email Address:

10. Name of Service Provider or Vendor Used (if applicable):
Please provide a technical contact at your organization who can respond to inquiries on file formats or electronic transmission
issues. (Please type or print.)
11. Name:

12. Title:

13. Telephone Number:

14. Email Address:

Schedule 1, Page 1 of 3

Please enter your 10-digit Reporter Identification Number………………………………………..

15. Valuation Technique(s) Used to Determine Market Values
For each reporting unit, please describe the valuation technique(s) used to determine reported market values. If securities are
automatically valued at zero after a specified time period of inactivity, please specify the time period and whether this applies to
the security or to the client’s holdings of the security. Also, please specify how securities not actively traded on the report date
and those with internally generated security identification numbers are valued.
Reporting Unit

Valuation Description

________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
________________________________________________________________________
Schedule 1, Page 2 of 3

Reporter Identification Number: Enter your 10-digit reporter identification number.…...

SUMMARY OF SCHEDULE 2 INFORMATION
16. Total number of Schedule 2 Records submitted……………….……………………………….

18. Total US$ Fair (Market) Value of All Short-Term Debt Securities...
,
(Excluding Asset-Backed Securities) Reported on Schedule 2 Records

19. Total US$ Fair (Market) Value of All Long-Term Debt Securities…
(Excluding Asset-Backed Securities) Reported on Schedule 2 Records

20. Total US$ Fair (Market) Value of All Asset-Backed Securities……
Reported on Schedule 2 Records

17. Total US$ Fair (Market) Value of All Equity Securities ……………
Reported on Schedule 2 Records

CERTIFICATION INFORMATION
By signing the certification below you acknowledge that:




You have read and understood the reporting requirements of this report;
You are aware that both civil and criminal penalties may be imposed for filing a false report; and
You are sufficiently knowledgeable about the activities and functions of your organization that you can knowingly and with
reasonable confidence certify that the information provided in this report is both accurate and complete.

Certifier's Signature:

Date Signed: ____________________

(Please type or print.)
21. Certifier's Name:
22. Certifier's Title:
23. Certifier's Telephone Number:
24. Certifier's Email Address:

Schedule 1, Page 3 of 3

Department of the Treasury

OMB Control No. 1505-0123 Approval Expires 06/30/2017

Quinquennial Report of
Foreign Holdings of U.S. Securities,
Including Selected Money Market Instruments (SHL)
SCHEDULE 2: DETAILS OF SECURITIES

Reporter Identification Number: Enter your 10-digit reporter identification number….

Sequence Number: Start with 1 and sequentially number each Schedule 2 record submitted…

Reporting Unit Code…………..…..……………………………………………………………………………….

3a. Name of Reporting Unit: ______________________________________________________________________
4.

Issuer Code: ………………………………………………………………………………………………….

Security ID………………………………………………………………………

Security ID System: Please enter one of the following………………………………………………………………..

1 = Custodian (did not issue security)

1 = CUSIP
2 = ISIN

2 = Issuer

3 = CINS
4 = Common Code

8 = Internally Generated
9 = Other (provide answer to 6a)

6a. For code of Other (9) enter the name of the organization or system that assigned the Security ID:
_________________________________________________________________________________________
7.

Security Description: ________________________________________________________________________

Name of Issuer:

Type of Issuer: Please enter one of the following………………………………………………………………………

__________________________________________________________________________

1 = United States Department of the Treasury
2 = Other Federal agency or federally sponsored enterprise

3 = State or local government, including their subdivisions
4 = Other

10. Security Type: Please enter one of the following……………………………………………………………………
Equity
Debt (excluding asset-backed securities)
Asset-Backed Securities
1 = Common stock
2 = Preferred stock
3 = Fund shares
4 = All other equity

5 = Commercial paper
9 = Bond or note, unstripped
6 = Negotiable CD
10 = Bond or note, stripped
7 = Convertible debt security 11 = All other debt
8 = Zero-coupon bond or note

12 = Asset-backed security

11. Intentionally Left Blank …………………………………………………………………………………………..
12. Term Indicator (debt, including ABS, only; based on original maturity)……………………………………………...
1 = Short Term

2 = Long Term

13. Currency of Denomination:………………………………………………………………………………..….
Enter the code from Appendix F for the currency in which the security was issued.
14. Country of Foreign Holder:……………………………………………………………………………
Enter the code from Appendix C for the country of residence of the entity that owns the security (or its foreign-resident
custodian or foreign-resident central securities depository)
15. Type of Foreign Holder: (See Appendix D and E) …………………………………………………………………..……
1 = Official

2 = Individual

3 = Other

Schedule 2, Page 1 of 2

Reporter Identification Number: Enter your 10-digit reporter identification number…..…..
16. US $ Fair (Market) Value of Foreign Owned U.S. Security……………….
(Note: field length for electronic file is 16)
16a. Fair (Market) Value in Currency of Denomination of Foreign Owned……
U.S. Security (Note: field length for electronic file is 25)

17. Intentionally Left Blank
FOR EQUITY TYPE SECURITIES ONLY
(Security Type 1, 2, 3 or 4)
18. Number of Shares: Enter the number of shares
rounded to the nearest share…………………………………………………

FOR SHORT-TERM AND LONG-TERM DEBT SECURITIES
EXCLUDING ASSET-BACKED SECURITIES
(Security Type 5, 6, 7, 8, 9, 10 or 11)
19. Face Value in Currency of Denomination ……………………………..…
(Note: field length for electronic file is 25)

, ,,

20. Issue Date: MMDDYYYY format (including leading zeros)…………………………..……………
21. Maturity Date: MMDDYYYY format (including leading zeros)….……………………………………………………………
ASSET BACKED
SECURITIES
ONLY
FOR SHORT-TERM
AND LONG-TERM
ASSET-BACKED
SECURITIES ONLY
(Security Type 12)
22. Original Face Value in Currency of Denomination: ..……….…………..
Enter value that would have been outstanding if no principal had been
repaid. (Note: field length for electronic file is 25)

23. Remaining Principal Outstanding in Currency of Denomination: …….…
Enter the remaining principal outstanding as of last business day of June in
the currency of denomination. (Note: field length for electronic file is 25)

24. Issue Date: MMDDYYYY format (including leading zeros)………………………………………………………………..
25. Maturity Date: MMDDYYYY format (including leading zeros)….…………………………………………………………

Schedule 2, Page 2 of 2

PPE DI
B

FLOWCHARTS SHOWING REPORTING RESPONSIBILITY
A.

FLOWCHART FOR U.S.-RESIDENT CUSTODIANS (all securities, including all book-entry
securities held at a U.S.-resident central securities depository)

1. A foreign-resident investor or custodian uses U.S.-resident custodian to hold U.S. securities for its account and
the U.S.-resident custodian does not use a U.S. resident sub-custodian.

Foreign-resident
owner
or
Foreign-resident
custodian

U.S.-resident
custodian

Reports on Schedule 2

U.S.-resident
central
securities
depository

Reports only if no U.S.-resident
custodian is used

2. A foreign-resident investor or custodian uses U.S.-resident custodian to hold U.S. securities for its account and
the U.S.-resident custodian uses a U.S. resident sub-custodian.

Foreign-resident
owner
or
Foreign-resident
custodian

U.S.-resident
custodian

U.S.-resident
sub-custodian

Reports on Schedule 2 if
they don’t fully disclose the
client information to the
sub-custodian
Reports on Schedule 2 if they
know the foreign client

FLOWCHART FOR U.S.-RESIDENT ISSUERS (registered securities, including all book-entry
securities not issued directly into a foreign market)

U.S. registered security is held directly by a foreigner (i.e., no U.S.-resident custodian and no U.S.-resident
central securities depository is used).

Foreign-resident
owner
or
Foreign-resident
custodian
or
Foreign-resident
central securities
depository

U.S.-resident
issuer

Reports on Schedule 2

FLOWCHART FOR SECURITIES ISSUED DIRECTLY INTO THE FOREIGN MARKET

Issuers should assume that the entire issue is held directly by foreign residents. U.S.-resident custodians should
report all securities held in custody that are foreign owned.

Foreign-resident
owner

U.S.-resident
custodian

U.S.-resident
issuer

↓

Reports ENTIRE issue on Schedule 2

↓

Reports amounts owned by foreigners on Schedule 2

Note: FRBNY eliminates double reporting on a security-by-security basis. Custodial information is
used to provide information on the geographical distribution of the owners of these securities.

FLOWCHART FOR DETERMINING REPORTABLE SECURITIES

Is this an equity security, a
debt security (including
ABS), or a reportable money
market instrument?

YES
Is this security
issued by a U.S.
resident?
(See Note)

Do not report nonsecurities such as
derivatives, loans,
and nonnegotiable
deposits.

Do not report
securities issued
by foreign
residents,
including foreign
branches and
subsidiaries of
U.S. entities.

YES
Is the owner of the
U.S. security a
foreign resident?

If a U.S. equity security,
does the invesN
tment
represent less than 10% of
the issuer’s voting equity?

YES

YES
This security is reportable. Please refer
to Flowcharts A through C to determine
who is responsible for reporting
detailed Schedule 2 data.

Do not report U.S.
securities owned
by U.S. residents
because this
investment does
not represent a
cross-border
investment.
In most cases, do
not report
investments that
represent 10% or
more of the
issuer’s voting
equity, i.e., direct
investments. (See
Section III.I for a
complete
definition of direct
investment.)

Note: Depositary receipts/shares backed by foreign securities are considered “foreign.” In addition, all securities
issued by the multinational organizations listed in Appendix Dare considered foreign.
37

APPENDIX C: GEOGRAPHICAL CLASSIFICATION
DEPARTMENT OF THE TREASURY

CODES FOR COUNTRIES & AREAS TO BE USED FOR PURPOSES OF REPORTING ON
TREASURY INTERNATIONAL CAPITAL FORMS

The most recent version of this appendix is now a separate document.
A copy is on the TIC website, in column A of the webpage at:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/foihome.aspx

APPENDIX D: INTERNATIONAL & REGIONAL ORGANIZATIONS
DEPARTMENT OF THE TREASURY

CODES FOR INTERNATIONAL & REGIONAL ORGANIZATIONS
TO BE USED FOR PURPOSES OF REPORTING ON
TREASURY INTERNATIONAL CAPITAL FORMS

The most recent version of this appendix is now a separate document.
A copy is on the TIC website, in column A.1 (pages 11-13 of the file) of the webpage at:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/foihome.aspx

APPENDIX E: FOREIGN OFFICIAL INSTITUTIONS
DEPARTMENT OF THE TREASURY

CODES FOR CERTAIN FOREIGN INSTITUTIONS CLASSIFIED AS OFFICIAL,
A LIST TO BE USED ONLY FOR PURPOSES OF REPORTING ON
TREASURY INTERNATIONAL CAPITAL FORMS

The most recent version of this appendix is now a separate document.
A copy is on the TIC website, in column B of the webpage at:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/foihome.aspx

APPENDIX F: LIST OF CURRENCY CODES
Code
AFN
ALL
DZD
ADP
AOR
ARS
AMD
AWG
AUD
I AZM
BSD
BHD
BDT
BBD
BYR
BZD
BMD
BTN
BOB
BWP
I BAM
BRL
BND
BGN
BIF
KHR
CAD
CVE
KYD
XOF
XAF
XPF
CLP
CNY
COP
KMF
CDF
CRC
HRK
CUP

Currency
Afghanistan Afghani
Albanian Lek
Algerian Dinar
Andorran Peseta
Angolan Kwanza Reajustado
Argentine Peso
Armenian Dram
Aruban Guilder
Australian Dollar
Azerbaijanian New Manat
Bahamian Dollar
Bahraini Dinar
Bangladeshi Taka
Barbados Dollar
Belarussian Ruble
Belize Dollar
Bermudian Dollar
Bhutan Ngultrum
Bolivian Boliviano
Botswana Pula
Bosnia & Herzegovina
Convertible Marks
Brazilian Real
Brunei Dollar
Bulgarian Lev
Burundi Franc
Cambodian Riel
Canadian Dollar
Cape Verde Escudo
Cayman Islands Dollar
CFA Franc BCEAO
CFA Franc BEAC
CFP Franc
Chilean Peso
Chinese Yuan Renminbi
Colombian Peso
Comoro Franc
Congolais Franc
Costa Rican Colon
Croatian Kuna
Cuban Peso

Code
CYP
CZK
DKK
DJF
DOP
XCD
EGP
SVC
ERN
EEK
ETB
EUR
FKP
FJD
GMD
GEL
GHC
GIP
GTQ
GWP
GNF
GYD
HTG
HNL
HKD
HUF
I SK
INR
IDR
IRR
IQD
JMD
JPY
JOD
KZT
KES
KWD
KGS
LAK
LVL

Currency
Cyprus Pound
Czech Koruna
Danish Krone
Djibouti Franc
Dominican Peso
East Caribbean Dollar
Egyptian Pound
El Salvador Colon
Eritrea Nakfa
Estonia Kroon
Ethiopian Birr
European Union Euro
Falkland Islands Pound
Fiji Dollar
Gambia Dalasi
Georgia Lari
Ghana Cedi
Gibraltar Pound
Guatemala Quetzal
Guinea-Bissau Peso
Guinea Franc
Guyana Dollar
Haitian Gourde
Honduras Lempira
Hong Kong Dollar
Hungarian Forint
Iceland Krona
Indian Rupee
Indonesian Rupiah
Iranian Rial
Iraqi Dinar
Jamaican Dollar
Japanese Yen
Jordanian Dinar
Kazakhstan Tenge
Kenyan Shilling
Kuwaiti Dinar
Kyrgyzstan Som
Laos Kip
Latvian Lats

Code
LBP
LSL
LRD
LYD
LTL
MOP
MKD
MGF
MWK
MYR
MVR
MTL
MRO
MUR
MXN
MDL
MNT
MAD
I MZM
MMK
NAD
NPR
ANG
ILS
TWD
NZD
NIO
NGN
KPW
NOK
OMR
PKR
PAB
PGK
PYG
PEN
PHP
PLN
GBP
QAR
ROL
RUB
RWF
SHP
WST

Currency
Lebanese Pound
Lesotho Lote
Liberian Dollar
Libyan Dinar
Lithuanian Litas
Macau SAR Pataca
Macedonian Denar
Malagasy Franc
Malawi Kwacha
Malaysian Ringgit
Maldives Rufiyaa
Maltese Lira
Mauritania Ouguiya
Mauritius Rupee
Mexican Peso
Moldovan Leu
Mongolian Tugrik
Moroccan Dirham
Mozambique New Metical
Myanmar Kyat
Namibia Dollar
Nepalese Rupee
Netherlands Antillean Guilder
New Israeli Shekel
New Taiwan Dollar
New Zealand Dollar
Nicaraguan Cordoba Oro
Nigerian Naira
North Korean Won
Norwegian Krone
Omani Rial
Pakistani Rupee
Panamanian Balboa
Papua New Guinea Kina
Paraguay Guarani
Peruvian New Sol
Philippine Peso
Polish Zloty
Pound Sterling
Qatari Rial
Romanian Leu
Russian Ruble
Rwanda Franc
Saint Helena Pound
Samoan Tala

Code
STD
SAR
SCR
SLL
SGD
SKK
SIT
SBD
SOS
ZAR
KRW
LKR
SDD
SRG
SZL
SEK
CHF
SYP
TWD
TJS
TZS
THB
TOP
TTD
TND
TRY
TMM
UGX
UAH
AED
USD
UYU
UZS
VUV
VEB
VND
YER
YUM
ZMK

Currency
Sao Tome & Principe Dora
Saudi Arabian Riyal
Seychelles Rupee
Sierra Leone Leone
Singapore Dollar
Slovak Koruna
Slovenia Tolar
Solomon Islands Dollar
Somali Shilling
South African Rand
South Korean Won
Sri Lanka Rupee
Sudanese Dinar
Suriname Guilder
Swziland Lilangeni
Swedish Krona
Swiss Franc
Syrian Pound
Taiwan New Dollar
Tajikistan Somoni
Tanzanian Shilling
Thailand Baht
Tongan Pa'anga
Trinidad and Tobago Dollar
Tunisian Dinar
Turkish Yani
Turkmenistan Manat
Uganda New Shilling
Ukrainian Hryvnia
United Arab Emirates
United States Dollar
Uruguayo Peso
Uzbekistan Sum
Vanuatu Vatu
Venezuelan Bolivar
Vietnamese Dong
Yemeni Rial
Yugoslavian Dinar
Zambian Kwacha

APPENDIX G: GLOSSARY
DEPARTMENT OF THE
TREASURY

The most recent version of this appendix is now a separate document.
A copy is on the TIC website, next to these instructions, at:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/forms-s.aspx
and also at:
http://www.treasury.gov/ticdata/Publish/ticglossary-june2014.pdf

PPE DI
H

Technical Information for Electronic Submission
Included in this appendix are instructions for how to properly prepare data in a file for submission.
Your entity must retain a copy of the data for a period of 24 months from the date of the report’s
submission.
I.

Requirements for submitting data via IESUB
 Each file should contain data for only one Reporter Identification Number. If your entity will be
reporting using multiple Reporter Identification Numbers, the data pertaining to each Reporter
Identification Number must be reported in a separate file.
 Your entity must agree to the Terms and Use for Internet Reporting. This information can be
found at the link for IESUB in the upper right corner of the following webpage:
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/forms-sh.aspx
 Your entity must have a connection to the Internet that supports the World Wide Web
(WWW). Your connection must not block or disable JavaScript.
 Your entity must have a web browser program (Microsoft Internet Explorer 5.5 or
higher) that supports 128-bit Secure Sockets Layer (SSL) encryption. 128-bit encryption is used
for all communication between you and the Federal Reserve System.
 All Schedule 1 information must be data entered before Schedule 2 data can be
submitted.
 All files must be text files and have file names ending with .TXT (e.g.,
Schedue_2_Company_Name.TXT)

II.

Requirements for submitting data via CD
 Each CD (media) should contain data for only one Reporter Identification Number. If your
entity will be reporting using multiple Reporter Identification Numbers, the data pertaining to
each Reporter Identification Number must be reported on separate media.
 Each media for a particular Reporter Identification Number must be accompanied by a paper
45

format Schedule 1.
 A dump or print out that includes at least the first ten detail records should accompany each
media.
 Include a printout of the command string used to create the file if the file was created directly
from the mainframe.
 Include any special instructions on how to unload the file.
 All Schedule 2 data must be provided in a standard DOS, ASCII flat file the following media:
•

Standard 700 MB CD(s)

Data must be submitted by August 29, 2014 to:
Federal Reserve Bank of New York
Statistics Function, 4th Floor
33 Liberty Street
New York, NY 10045-0001
Should you have any questions concerning the instructions in this appendix, please contact the
FRBNY automation staff at 212-720-1989 or 646-720-1989.

III. Electronic File Formats for both IESUB and CD Submissions
Reporters must use either a semicolon-delimited format or positional format. The layouts and examples
of each follows.
Semicolon Delimited Format

Data Field and Instructions
Reporter Identification Number
Delimiter Sem
Sequence Number (value from 1 - maximum number of records)
Delimiter Sem
Reporting Unit
Delimiter Sem
Name of Reporting Unit
Delimiter Sem
Custodian/Issuer Code
Delimiter Sem
Security ID
Delimiter Sem
Security ID System (Refer to Schedule 2, Page 1)
Delimiter Sem
Security ID System Description
Delimiter Sem
Security Description
Delimiter Sem
Name of Issuer
Delimiter Sem
Type of Issuer (Refer to Schedule 2, Page 1)
Delimiter Sem
Security Type (Refer to Schedule 2, Page 1)
Delimiter Sem
Intentionally Left Blank
Delimiter Sem
Term Indicator (Debt and ABS Only; Otherwise Leave Null)
Delimiter Sem
Currency of Denomination (Refer to Appendix F)
Delimiter Sem
Country of Foreign Holder (Refer to Appendix D and E)
Delimiter Sem
Type of Foreign Holder (Refer to Appendix D and E)
Delimiter Sem
US$ Fair (Market) Value of Foreign Security Owned
Delimiter Sem
Fair (Market) Value of Security Owned Denominated in the
Currency of Issue
Delimiter Sem
Intentionally Left Blank
Delimiter Sem
Number of Shares (Equity only; Otherwise Null)
Delimiter Sem
47

Field
Schedule 2
Format
Item Number
N10 1
i-colon
N7 2
i-colon
N3 3
i-colon
A80 3a
i-colon
A1 4
i-colon
A12 5
i-colon
N1 6
i-colon
A80 6a
i-colon
A80 7
i-colon
A80 8
i-colon
N1 9
i-colon
N2 10
i-colon
N1 11
i-colon
N1 12
i-colon
A3 13
i-colon
N5 14
i-colon
N1 15
i-colon
N16 16
16a
i-colon
N25
i-colon
N1 17
i-colon
N11 18
i-colon

Face Value in Currency of Denomination (non-ABS debt only;
Otherwise Null)
Delimiter Sem
Issue Date (MMDDYYYY) (non-ABS debt only; Otherwise Null)
Delimiter Sem
Maturity Date (MMDDYYYY) (non-ABS debt only; Otherwise
Null)
Delimiter Sem
Original Face Value in Currency of Denomination (ABS only;
Otherwise Null)
Delimiter Sem
Remaining Principal Outstanding in Currency of Denomination
(ABS only; Otherwise Null)
Delimiter Sem
Issue Date (MMDDYYYY) (ABS only; Otherwise Null)
Delimiter Sem
Maturity Date (MMDDYYYY) (ABS only; Otherwise Null)

N25 19
i-colon
N8 20
i-colon
N8 21
i-colon
N25 22
i-colon
N25 23
i-colon
N8 24
i-colon
N8 25

Data Specifications
In addition to the instructions in the above table, follow these instructions:
•

Semi-colons must be used as space-delimiters between fields.

•

No special characters should be present in numeric fields (e.g. currency signs, commas,
negative signs, slashes, etc.).

•

All numeric fields should be unpacked, unsigned and with leading zeros.

•

A format specification of N12 is numeric, with length of up to 12.

•

A format specification of A80 is alphanumeric, with length of up to 80.

•

Issue Date and Maturity Date fields should be in the format of MMDDYYYY with leading zero for
months January-September and for the 1st to the 9th day of the month
(e.g. 01092004 = January 9, 2004).

External Label (Affix to media, not to cover)
Company Name
Reporter Identification Number as assigned by the FRBNY
Data processing Contact Name and Telephone Number
CD Identification Number (as identified in your records)
Total Number of CD: 1 of ___
Contents: 2014 Report of Foreign Holdings of U.S. Securities, Including Selected Money Market Securities (SHL)

Sample Equity Record
2

5
4

8
6

16a

0004567890; 1 ; 123;tim & sarit’s bank; 2;ZYXWVUTSRQPO;2;;common stock; tim & sarit’s bank;4;01;;; USD; 42005; 2 ; 999999999; 999999999; ;
900000; ; ; ; ; ; ;
12

17
14

1. Reporter Identification Number = 0004567890 (MUST be exactly ten characters)
2. Sequence Number (can also be of format: 0000001)
3. Reporting Unit Code (internal code to identify the area within your organization that the data came from)
3a. Name of Reporting Unit (can be up to 80 characters in length)
4. Custodian / Issuer Code (1 = Custodian; 2 = Issuer)
5. Security ID (can be up to 12 characters in length)
6. Security ID System
6a. For Security ID System of "Other" (9) enter the name of the organization or system that assigned the Security ID
7. Security Description (can be up to 80 characters in length)
8. Name of Issuer (can be up to 80 characters in length)
9. Type of Issuer (use issuer types listed on Schedule 2, Page 1)
10. Security Type (use security types listed on Schedule 2, Page 1)
11. Intentionally Left Blank
12. Term Indicator (debt and ABS only; based on original maturity)
13. Currency of Denomination (use currency codes listed in Appendix F)
14. Country of Foreign Holder (use country codes listed in Appendix C)
15. Type of Foreign Holder (See Appendix D and E)
16. US$ Fair (Market) Value of Foreign Owned U.S. Security (can be up to 16 characters in length)
16a. Fair (Market) Value in Currency of Denomination of Foreign Owned U.S. Security (can be up to 25 characters in length)
17. Intentionally Left Blank
18. Number of Shares – rounded to the nearest share (can be up to 11 characters in length)
19. Face Value in Currency of Denomination – must be null for an equity record
20. Issue Date: MMDDYYYY format – must be null for an equity record
21. Maturity Date: MMDDYYYY format – must be null for an equity record
22. Original Face Value in Currency Denomination – must be null for an equity record
23. Remaining Principal Outstanding in Currency of Denomination – must be null for an equity record
24. Issue Date: MMDDYYYY format – must be null for an equity record
25. Maturity Date: MMDDYYYY format – must be null for an equity record
Null Field
Note: Null fields are to be included. They are represented by the inclusion of a delimiter as if a value were present. e.g. - ;desc; ;
49

Sample Asset-Backed Long-term Debt Record
20
2

16a

0004567890;3;123; tim & sarit’s bank;1;DEFGHIJKLMNO;2;;FNMA-30 year 6%;FNMA; 2 ; 1 2 ; ; 2 ; USD; 2 9 998;1;500000;500000; ; ; ; ; ;
600000;500000;05081976;05082006
6a
22

25
19

1. Reporter Identification Number = 0004567890 (MUST be exactly ten characters)
2. Sequence Number (can also be of format: 0000003)
3. Reporting Unit Code (internal code to identify the area within your organization that the data came from)
3a. Name of Reporting Unit (can be up to 80 characters in length)
4. Custodian / Issuer Code (1 = Custodian; 2 = Issuer)
5. Security ID (can be up to 12 characters in length)
6. Security ID System
6a. For Security ID System of "Other" (9) enter the name of the organization or system that assigned the Security ID
7. Security Description (can be up to 80 characters in length)
8. Name of Issuer (can be up to 80 characters in length)
9. Type of Issuer (use issuer types listed on Schedule 2, Page 1)
10. Security Type (use security types listed on Schedule 2, Page 1)
11. Intentionally Left Blank
12. Term Indicator (debt and ABS only; based on original maturity)
13. Currency of Denomination (use currency codes listed in Appendix F)
14. Country of Foreign Holder (use country codes listed in Appendix C)
15. Type of Foreign Holder (See Appendix D and E)
16. US$ Fair (Market) Value of Foreign Owned U.S. Security (can be up to 16 characters in length)
16a. Fair (Market) Value in Currency of Denomination of Foreign Owned U.S. Security (can be up to 25 characters in length)
17. Intentionally Left Blank
18. Number of Shares – must be null for any record other than equity
19. Face Value in Currency of Denomination – must be null for any record other than non-asset backed debt
20. Issue Date: MMDDYYYY format – must be null for any record other than non-asset backed debt
21. Maturity Date: MMDDYYYY format – must be null for any record other than non-asset backed debt
22. Original Face Value in Currency Denomination (can be up to 25 characters in length)
23. Remaining Principal Outstanding in Currency of Denomination (can be up to 25 characters in length)
24. Issue Date: MMDDYYYY format (e.g., 05081976 = May 8, 1976)
25. Maturity Date: MMDDYYYY format (e.g., 05082006 = May 8, 2006)
Null field
Note: Null fields are to be included. They are represented by the inclusion of a delimiter as if a value were present. e.g. - ;desc; ;

Sample Short-term/Long-term Debt Record (excluding Asset-Backed securities)
1

13
8

0004567890;2;123;Tim & Sarit’s Bank;1;ABCDEFGHIJKLM;2;;5 ¾% Fixed 20 yr. Note;Sarit County;3;09;;2;USD;44709;2;1000000;1000000;;;
1000000;07211982;07212002;;;;
6a
19

1. Reporter Identification Number = 0004567890 (MUST be exactly ten characters)
2. Sequence Number (can also be of format: 0000002)
3. Reporting Unit Code (internal code to identify the area within your organization that the data came from)
3a. Name of Reporting Unit (can be up to 80 characters in length)
4. Custodian / Issuer Code (1 = Custodian; 2 = Issuer)
5. Security ID (can be up to 12 characters in length)
6. Security ID System
6a. For Security ID System of "Other" (9) enter the name of the organization or system that assigned the Security ID
7. Security Description (can be up to 80 characters in length)
8. Name of Issuer (can be up to 80 characters in length)
9. Type of Issuer (use issuer types listed on Schedule 2, Page 1)
10. Security Type (use security types listed on Schedule 2, Page 1)
11. Intentionally Left Blank
12. Term Indicator (debt and ABS only; based on original maturity)
13. Currency of Denomination (use currency codes listed in Appendix F)
14. Country of Foreign Holder (use country codes listed in Appendix C)
15. Type of Foreign Holder (See Appendix D and E)
16. US$ Fair (Market) Value of Foreign Owned U.S. Security (can be up to 16 characters in length)
16a. Fair (Market) Value in Currency of Denomination of Foreign Owned U.S. Security (can be up to 25 characters in length)
17. Intentionally Left Blank
18. Number of Shares – must be null for any record other than equity
19. Face Value in Currency of Denomination (can be up to 25 characters in length)
20. Issue Date: MMDDYYYY format (e.g., 07211982 = July 21, 1982)
21. Maturity Date: MMDDYYYY format (e.g., 07212005 = July 21, 2005)
22. Original Face Value in Currency Denomination – must be null for any record other than asset-backed debt
23. Remaining Principal Outstanding in Currency of Denomination – must be null for any record other than asset-backed debt
24. Issue Date: MMDDYYYY– must be null for any record other than asset-backed debt
Null Field
25. Maturity Date: MMDDYYYY – must be null for any record other than asset-backed debt
Note: Null fields are to be included. They are represented by the inclusion of a delimiter as if a value were present. e.g. - ;desc; ;

16a

Positional Format (Record length = 555 characters)
Position

Data Field and Instructions

1-10
11
12-18

Reporter Identification Number
Filler (space)
Sequence Number (value from 1 - maximum number of
records)
Filler (space)
Reporting Unit Code
Filler (space)
Name of Reporting Unit
Filler (space)
Custodian/Issuer Code
Filler (space)
Security ID
Filler (space)
Security ID System (Refer to Schedule 2, Page 1)
Filler (space)
Security ID System Description (Null Unless Item 6 = 9 –
Other)
Filler (space)
Security Description
Filler (space)
Name of Issuer
Filler (space)
Type of Issuer (Refer to Schedule 2, Page 1)
Filler (space)
Security Type (Refer to Schedule 2, Page 1)
Filler (space)
Intentionally Left Blank
Filler (space)
Term Indicator (Debt and ABS Only; Otherwise Leave Null)
Filler (space)
Currency of Denomination (Refer to Appendix F)
Filler (space)
Country of Foreign Holder (Refer to Appendix C)
Filler (space)
Type of Foreign Holder (Refer to Appendix D and E)
Filler (space)
US$ Fair (Market) Value of Foreign Security Owned
Filler (space)
Fair (Market) Value of Security Owned Denominated in the
Currency of Issue
Filler (space)
Intentionally Left Blank
Filler (space)
Number of Shares (Equity only; Otherwise Null)
Filler (space)
Face Value in Currency of Denomination (non-ABS debt only;
Otherwise Null)
Filler (space)

19
20-22
23
24-103
104
105
106
107-118
119
120
121
122-201
202
203-282
283
284-363
364
365
366
367-368
369
370
371
372
373
374-376
377
378-382
383
384
385
386-401
402
403-427
428
429
430
431-441
442
443-467
468

Field
Format
N10
Space
N7
Space
N3
Space
A80
Space
A1
Space
A12
Space
N1
Space
A80
Space
A80
Space
A80
Space
N1
Space
N2
Space
N1
Space
N1
Space
A3
Space
N5
Space
N1
Space
N16
Space
N25
Space
N1
Space
N11
Space
N25
Space

Schedule 2
Item
1
2
3
3a
4
5
6
6a
7
8
9
10
11
12
13
14
15
16
16a
17
18
19

469-476
477
478-485
486
487-511
512
513-537
538
539-546
547
548-555

Issue Date (MMDDYYYY) (non-ABS debt only; Otherwise
Null)
Filler (space)
Maturity Date (MMDDYYYY) (non-ABS debt only; Otherwise
Null)
Filler (space)
Original Face Value in Currency of Denomination (ABS only;
Otherwise Null)
Filler (space)
Remaining Principal Outstanding in Currency of Denomination
(ABS only; Otherwise Null)
Filler (space)
Issue Date (MMDDYYYY) (ABS only; Otherwise Null)
Filler (space)
Maturity Date (MMDDYYYY) (ABS only; Otherwise Null)

Space
N8

Space
N25

Space
N8
Space
N8

24
25

555 character logical records blocked at 60 logical records or a block size of 33,300 bytes.
Data Specifications
In addition to the instructions in the above table, follow these instructions:
•

No special characters should be present in numeric fields (e.g. currency signs, commas,
negative signs, slashes, etc.).

•

All numeric fields should be unpacked, unsigned, right justified with leading zeros, e.g.,
COBOL PIC 9(12). A format specification of N12 is numeric, with length of up to 12.

•

Alphanumeric data should be left justified and blank filled, e.g., COBOL PIC X(50). A
format specification of A80 is alphanumeric, with length of up to 80.

•

Issue Date and Maturity Date fields should be in the format of MMDDYYYY with leading zero
for months January-September and for the 1st to the 9th day of the month (e.g., 01092004
= January 9, 2004)

•

The filler should be a space, e.g., in COBOL PIC X value spaces.

•

Columns corresponding to null or not applicable items should be space filled

External Label for CD submissions (affix to media, not to cover)
Company Name
Reporter Identification Number as assigned by the FRBNY Data
Processing Contact Name and Telephone Number
CD Identification Number (as identified in your records)
Total Number of CD: 1 or __
Creation Date
Contents: 2014 Report of Foreign Holdings of U.S. Securities, Including Selected Money Market
Securities (SHL)

Below are sample equity, short-term/long-term debt (excluding asset-backed securities), and asset-backed debt records for the positional file
layout. For purposes of illustration only, a darkened circle(•) represents the filler referred to on pages 70-71 between fields and an open diamond
(◊) represents a field position where information can be entered.
Equity:
0004567890•◊◊◊◊◊◊1•123•TIM◊&◊SARIT’S◊BANK◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•
2•ZYXWVUTSRQPO•2•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•COMMON◊
STOCK◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•TIM◊&◊SARIT’S◊BANK◊◊◊◊◊◊◊◊◊◊◊◊◊
◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•4•01•◊•◊•USD•42005•2•◊◊◊◊◊◊◊999999999•◊◊◊◊◊◊◊◊◊◊◊◊◊◊

◊◊999999999•◊•◊◊◊◊◊900000•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊◊◊
◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊

Short-term/Long-term Debt Record (excluding Asset-Backed securities):
0004567890•◊◊◊◊◊◊2•123•TIM◊&◊SARIT’S◊BANK◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•

1•ABCDEFHIJKLM•2•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•5◊¾%◊Fixed◊
20◊Yr◊Note◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•SARIT◊COUNTY◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊

◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•3•09•◊•2•USD•44709•2•◊◊◊◊◊◊◊◊◊1000000•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊1000000•

◊•◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊1000000•07211982•07212002•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•◊◊◊
◊◊◊◊◊•◊◊◊◊◊◊◊◊

Asset-Backed Long-term Debt Record:
0004567890•◊◊◊◊◊◊3•123•TIM◊&◊SARIT’S◊BANK◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•

1•DEFGHIJKLMNO•2•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•FNMA◊30◊Year◊
6%◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•FNMA◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊
◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•2•12•◊•2•USD•29998•1•◊◊◊◊◊◊◊◊◊◊500000•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊5000000•◊•

◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊600000•◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊◊500000•
05081976•05082006

APPENDIX I
LIST OF FEDERAL AGENCIES AND FEDERALLY SPONSORED ENTERPRISES
A. U.S. FEDERAL GOVERNMENT AGENCIES and CORPORATIONS
Architect of the Capital
Commodity Credit Corporation (CCC)
Department of Agriculture, including former Rural Electrification Administration (REA),
and former Farmers Housing Administration (FmHA).
Department of Defense and Military Services (e.g. Air Force)
Department of Housing and Urban Development (HUD)
Department of Interior
Export-Import Bank of the United States (Ex-Im Bank)
Federal Communication Commission (FCC)
Farm Credit System Financial Assistance Corporation (FCSFAC)
Federal Deposit Insurance Corporation (FDIC), including FSLIC Resolution Fund
Federal Housing Administration (FHA)
Financing Corporation (FICO)
General Services Administration (GSA)
Government National Mortgage Association (GNMA or Ginnie Mae)
Maritime Administration
National Archives and Records Administration (NARA)
National Consumer Cooperative Bank
Overseas Private Investment Corporation (OPIC)
Resolution Funding Corporation (REFCORP)
Rural Telephone Bank
Small Business Administration (SBA)
Tennessee Valley Authority (TVA), including lease obligations
Washington Metropolitan Area Transit Authority (WMATA)

B. FEDERALLY SPONSORED ENTERPRISES
Farm Credit System:
Agricultural Credit Bank (ACB)
Farm Credit Banks (FCB)
Federal Agricultural Mortgage Corporation (FAMC or Farmer Mac)
Federal Home Loan Banks (FHLB)
Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac)
Federal National Mortgage Association (FNMA or Fannie Mae)

File Type	application/pdf
File Title	Microsoft Word - dw4-29Liabilities 2005 instructions final 4-27.doc
Author	WolkowD
File Modified	2014-05-09
File Created	2005-04-29