Report of Assets and Liabilities of a Non-U.S. Branch That Is Managed or Controlled by a U.S. Branch or Agency of a Foreign (Non-U.S.) Bank

DRAFT

Federal Financial Institutions Examination Council

Instructions for Preparation of

Report of Assets and Liabilities
of a Non-U.S. Branch That is Managed
or Controlled by a U.S. Branch or Agency
of a Foreign (Non-U.S.) Bank
Reporting Form FFIEC 002S
Reissued September 2008

June 2018

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INSTRUCTIONS FOR PREPARATION OF

Report of Assets and Liabilities of a Non-U.S.
Branch That Is Managed or Controlled by a U.S.
Branch or Agency of a Foreign (Non-U.S.) Bank
FFIEC 002S—Supplement

General Instructions
Who Must Report
The Supplement must be completed by any U.S. branch
or agency of a foreign (non-U.S.) bank that ‘‘manages or
controls’’ a banking branch of its parent bank that is
licensed outside the 50 states of the United States or the
District of Columbia (hereafter referred to as a ‘‘foreign
branch’’). ‘‘Manages or controls’’ means that a majority
of the responsibility for business decisions, including but
not limited to decisions with regard to lending or asset
management or funding or liability management, or the
responsibility for recordkeeping in respect of assets or
liabilities for that foreign branch resides at the U.S.
branch or agency.
Examples of a need to complete the Supplement would
be if: (1) the branch manager for both the U.S. branch or
agency and the foreign branch are the same person or
there is other significant overlap in personnel; or (2) substantial responsibility for decisions regarding either assets
or liabilities of the foreign branch reside with staff in the
U.S. office; or (3) recordkeeping systems for either assets
or liabilities of the foreign branch are maintained in the
U.S. office. The supplement, however, generally need not
be completed in respect of foreign branches that maintain
full-service facilities, that is, foreign branches that are
managed and controlled by staff located at the foreign
branch or at locations other than in the United States.
Further, the fact that a foreign branch manager may
report to a U.S. branch manager pursuant to reporting
lines established by the foreign bank will not, by itself,
necessitate the completion of the supplement by the U.S.
branch.
All U.S. branches and agencies should consider carefully
whether the Supplement should be completed. If there
are any questions regarding the need to complete form
FFIEC 002S, the local Reserve Bank should be contacted. Determinations regarding which U.S. branches or
FFIEC 002S
General Instructions September 2008

agencies should complete form FFIEC 002S will be
made by the Board of Governors of the Federal Reserve
System, in consultation with the Office of the Comptroller of the Currency for federal branches and agencies and
with the Federal Deposit Insurance Corporation for
insured state-licensed branches. These determinations
will be made with reference to where substantive decisionmaking authority lies.
A separate Supplement must be completed for each
applicable foreign branch. No consolidation of statements for multiple branches is permitted.
Supplements shall be filed with the U.S. branch or
agency’s FFIEC 002. Please refer to the FFIEC 002
General Instructions, ‘‘Where and When to Submit the
Report.’’

Scope Of The Supplement
The Supplement covers all of the foreign branch’s assets
and liabilities, regardless of the currency in which they
are payable. The Supplement also covers transactions
with all entities, both related and nonrelated, regardless
of their location.
All due from/due to relationships with related institutions
(both depository and nondepository) are to be reported on
a gross basis—i.e., without netting due-from and due-to
items against each other. This reporting treatment of due
to/due from transactions with related institutions parallels
the treatment called for in Schedule M of the FFIEC 002,
‘‘Due From/Due to Related Institutions in the U.S. and in
Foreign Countries.’’ That is, the gross due from and gross
due to items to be reported will include all claims
between the foreign branch and any related institutions
(whether depository or nondepository) arising in connection with:
(1) Deposits of any kind.
(2) Loans and borrowings of any kind.
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(3) Overdrafts, federal funds and repurchase and resale
agreements.
(4) Claims resulting from clearing activities, foreign
exchange transactions, bankers acceptance transactions, and other activities.

Negative Entries
Negative entries are not permitted for any item.
Total Assets Must Equal Total Liabilities

(7) Any other transactions or entries resulting in claims
between the reporting foreign branch and its head
office and other related institutions.

In order to report on this form, exchange rates are used to
convert non-U.S. currency values into equivalent U.S.
dollar values. Changes in those exchange rates may
create unrealized gains or unrealized losses. If such a
gain or loss is not reflected in, for example, an equity or
unremitted profit account on the foreign branch’s own
books, there will be a discrepancy between total assets
and total liabilities on this report unless an adjustment is
made. In such cases, the foreign branch’s liabilities to its
parent bank, which would be included in item 11(a),
should be increased to reflect unrealized gains and should
be reduced to reflect unrealized losses.

Report Date

General Definitions

Reports are to be prepared as of the close of business on
the last calendar day of the quarter (March, June, September, and December).

Related and Nonrelated Institutions

(5) Capital flows and contributions.
(6) Gross unremitted profits and any accounting or regulatory allocation entered on the books of the reporting foreign branch that ultimately affect unremitted
profits such as statutory or regulatory capital requirements, reserve accounts, and allowance for possible
loan losses.

How To Report
Accounting Basis
The report may be prepared on either an accrual or a cash
basis of accounting. The accounting basis used for an
individual foreign branch should be consistent from
quarter to quarter.

In certain line items, the Supplement distinguishes
between transactions of the reporting foreign branch with
related and nonrelated depository institutions. For
purposes of the Supplement, the definition of related
depository institution corresponds to that used for the
FFIEC 002 itself. Please refer to the entry for ‘‘Related
Institutions’’ in the Glossary section of the FFIEC 002
instructions and to the reporting instructions for Schedule
M of that report.
U.S. and Non-U.S. Addressees (Domicile)

Currency Translation
For some line items, the report distinguishes between
transactions denominated in U.S. dollars and transactions
denominated in other currencies. However, all items shall
be reported in U.S. dollars. Transactions or balances
denominated in currencies other than the U.S. dollar shall
be converted to U.S. dollar equivalents prior to their
incorporation in the report.

The Supplement also distinguishes between transactions
of the reporting foreign branch with U.S. addressees and
non-U.S. addressees.

Rounding

For related institutions (whether depository or nondepository), the definitions of U.S. and non-U.S. addressees (domicile) correspond to those used for Schedule M
of the FFIEC 002. That is, U.S. addressees encompasses
offices domiciled in the 50 states of the United States and
the District of Columbia. Non-U.S. addressees encompasses offices domiciled in a foreign country, in Puerto
Rico, or in a U.S. territory or possession. For additional
information, see the detailed instructions for preparation
of Schedule M.

See the entry for ‘‘Rounding’’ in the General Instructions
for preparation of the FFIEC 002.

For nonrelated parties, the definitions of U.S. and nonU.S. addressees correspond to those used in the FFIEC 002

If an asset or liability may be paid optionally in either
U.S. dollars or in another currency, report that transaction
as denominated in U.S. dollars.

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General Instructions September 2008

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General Instructions

for determining the domicile of customers of the respondent. That is, U.S. addressees encompasses residents of
the 50 states of the United States, the District of Columbia, Puerto Rico, and U.S. territories and possessions.
Non-U.S. addressees encompasses residents of any foreign country. For additional information, see the entry for
‘‘Domicile’’ in the Glossary section of the FFIEC 002
instructions.
Transactions with International Banking Facilities (IBFs),
whether related or nonrelated, are regarded as transactions with U.S. addressees.
Maturities
Several items call for a maturity breakdown between
those transactions with maturities of one day or under
continuing contract (‘‘overnight’’) and those transactions
with all other maturities (‘‘term’’).
One-day transactions are those that are (1) made on one
business day and maturing on the next business day,
(2) made on Friday to mature on Monday, or (3) made on
the last business day prior to a holiday (for either or both
parties to the transaction) that mature on the first business
day after the holiday.
A continuing contract is a contract or agreement that
remains in effect for more than one business day but has
no specified maturity and that does not require advance
notice of either party to terminate. Such contracts may
also be known as rollovers or as open-end agreements.
All other maturities. This maturity category encompasses transactions maturing in more than one business
day that are not under continuing contract.

Item Instructions

not held for trading

Both the assets and liabilities sections of the Supplement
call for detail by location and type of the other party to
the transaction and by whether the transaction is denominated in U.S. or non-U.S. currency.
In addition, for claims on U.S. addressees (other than
related depository institutions) denominated in U.S. dollars, detail on type of claim is required. In general, the
definitions of the specific types of claims (i.e., portfolio
items) called for, and their reporting treatment, correspond to the FFIEC 002 definitions of those items. As
appropriate, references to specific FFIEC 002 line items
are provided.

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FFIEC 002S
General Instructions September 2008

Assets
Item 1 Claims on U.S.-domiciled offices of related
depository institutions denominated in U.S. dollars.
Report, on a gross basis, all claims on U.S.-domiciled
offices of related depository institutions (including their
IBFs), as defined for Schedule M, Column A, items 1(a)
and 1(b), that are denominated in U.S. dollars. Please
refer to the instructions for Schedule M and to the entries
in the General Definitions section of this Supplement
for ‘‘Related and Nonrelated Institutions’’ and ‘‘U.S. and
Non-U.S. Addressees.’’ As noted, U.S.-domiciled offices
of related depository institutions are those offices located
in the 50 states of the U.S. and the District of Columbia.
Item 2 Claims on all other U.S. addressees
(including related nondepository institutions)
denominated in U.S. dollars.
As noted in the General Definitions section above, for
related nondepository institutions, ‘‘U.S. addressees’’
encompasses institutions domiciled in the 50 states of the
United States and the District of Columbia. For all
nonrelated entities (both depository and nondepository),
‘‘U.S. addressees’’ encompasses residents of the 50 states
of the United States, the District of Columbia, Puerto
Rico, and U.S. territories and possessions.
Item 2(a) Balances due from nonrelated depository
institutions in the U.S.
Report by remaining maturity in the appropriate category
below all balances due from non-related depository institutions domiciled in the U.S., as defined for Schedule A,
item 3, that are denominated in U.S. dollars.
For definitions of the maturity categories called for
below, see the entry for ‘‘Maturities’’ in the General
Definitions section above.
Item 2(a)(1) With remaining maturities of one day
or under continuing contract (‘‘overnight’’).
Item 2(a)(2)
Item 2(b)

All other maturities (‘‘term’’).

Securities.

Include in this item all securities, as defined for Schedule RAL, items 1(b) and 1(c), that are issued by U.S.
addressees and denominated in U.S. dollars. Please note
that as stated in those definitions, securities purchased
under agreements to resell are not reported as securities.
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General Instructions
that are held for investment and held for sale

Item 9, Lease
financing receivables
(net of unearned
income).

U.S., and loans to
individuals).

held for investment and held for sale
For purposes of this Supplement, such transactions shall
be included in item 2(d) below.
Item 2(b)(1) U.S. Treasury securities and U.S.
Government agency and corporation obligations.
Report those securities as defined for Schedule RAL,
items 1(b)(1) and 1(b)(2), that are denominated in U.S.
dollars.
Item 2(b)(2)

All other securities.

Report all other bonds, notes, debentures, and corporate
stock (including securities of state and local governments
in the U.S.), as defined for Schedule RAL, items 1(c)(1)
and 1(c)(2), that are issued by U.S. addressees and
denominated in U.S. dollars.
Item 2(c)

Loans.

Report in the appropriate subitem below the aggregate
book value of all U.S. dollar-denominated loans (and
leases) to U.S. addressees (other than related depository
institutions), before deduction of any allowance for loan
losses (which is to be reported in item 4(a) or 11(a)) but
net of any specific reserves. Each subitem should be
reported net of (1) unearned income (to the extent
possible) and (2) deposits accumulated for the payment
of personal loans (hypothecated deposits). For additional
general information on loans, please refer to the general
instructions for FFIEC 002 Schedule C, Loans. References to specific line items in Schedule C are provided
for each subitem below.

part I,

Item 2(c)(1)

Loans secured by real estate.

Report all loans secured by real estate, as defined for
Schedule C, item 1, that are made to U.S. addressees
(other than related depository institutions) and denominated in U.S. dollars. (Also see the Glossary entry in the
FFIEC 002 instructions for ‘‘Loans Secured by Real
Estate.’’)
Item 2(c)(2) Loans to nonrelated depository
institutions in the U.S.
Report all loans to nonrelated depository institutions
in the U.S., as defined for Schedule C, items 2(a)(1),
2(a)(2), and 2(b), that are denominated in U.S. dollars.
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Item 2(c)(3)

Commercial and industrial loans.

Report all commercial and industrial loans to U.S.
addressees, as defined for Schedule C, item 4(a), that are
denominated in U.S. dollars.
Item 2(c)(4)

All other loans.

Report all other loans to U.S. addressees (other than
related depository institutions) denominated in U.S. dollars that cannot properly be reported in one of the
preceding loan items, including such loans that are called
for in the following items on Schedule C of the FFIEC
002:
• Item 3, Loans to other financial institutions.

, part I

• Item 5(a), Acceptances of other U.S. banks.
• Item 7, Loans for purchasing or carrying securities
(secured and unsecured).
• Item 8, All other loans (including obligations other
than securities of state and local governments in the
U.S.; loans to individuals; and lease financing receivables (net of unearned income)).
Item 2(c)(5) Less: Any unearned income on loans
reflected in Items 2(c)(1)–2(c)(4) above.
As noted earlier, to the extent possible, the preferred
treatment is to report the specific loan categories net of
unearned income. A reporting institution should enter
here unearned income only to the extent that it is
included in (i.e., not deducted from) the various loan
items (items 2(c)(1) through 2(c)(4)) above. If a respondent reports each loan item above net of unearned
income, enter a zero or the word ‘‘none’’ for item 2(c)(5).
Item 2(c)(6)

Total loans, net of unearned income.

Report the sum of items 2(c)(1) through 2(c)(4) minus
item 2(c)(5).
Item 2(d)

Other claims.

held for investment and
held for sale.

Report any remaining U.S. dollar-denominated claims on
U.S. addressees (other than related depository institutions) that cannot properly be reported in items 2(a)
through 2(c) above, such as:
• Federal funds sold and securities purchased under
agreements to resell, as defined for Schedule RAL,
item 1(d), that are transacted with U.S. addressees and
denominated in U.S. dollars.
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General Instructions
• Trading assets, as defined for

Schedule RAL, item 1(f), that are U.S.
dollar-denominated claims on U.S.
addressees.
• Customers liability to the reporting foreign branch
on acceptances outstanding—to U.S. addressees, as
defined for Schedule RAL, item 1(g)(1), denominated
in U.S. dollars.
1(h)

2(c), that are domiciled in the home country of the
reporting foreign branch’s parent bank.

• Any other claims, as defined for Schedule RAL,
item 1(h), on U.S. addressees denominated in U.S.
dollars.

Report all claims on nonrelated depository institutions
that are domiciled in the home country of the reporting
foreign branch’s parent bank.

Exclude cash items in process of collection and unposted
debits. All cash items in process of collection and
unposted debits shall be reported in item 6 below, ‘‘All
other assets.’’
Item 2(e) Total claims on U.S. addressees other
than related depository institutions, denominated
in U.S. dollars.
Report the sum of items 2(a), 2(b), 2(c)(6), and 2(d)
above.
Item 3 Claims on all U.S. addressees denominated
in currencies other than U.S. dollars.
Report, on a gross basis, all claims on all U.S. addressees
(including U.S.-domiciled offices of all related institutions, both depository and nondepository) that are not
denominated in U.S. dollars. Please refer to the entry
for ‘‘Related Institutions’’ in the Glossary section of
the FFIEC 002 instructions and to the entries in the
General Definitions section of this Supplement for
‘‘Related and Nonrelated Institutions’’ and ‘‘U.S. and
Non-U.S. Addressees.’’ As noted, for related institutions
(both depository and nondepository), U.S. addressees
are those entities domiciled in the 50 states of the United
States and the District of Columbia. For nonrelated
entities, U.S. addressees are those parties domiciled in the
50 states of the United States, the District of Columbia,
Puerto Rico, and U.S. territories and possessions.
Item 4 Claims on home-country addressees
denominated in any currency.
Report in the appropriate subitem all claims (on a gross
basis), regardless of the currency in which they are
payable, on addressees of the home country of the
reporting foreign branch’s parent bank.
Item 4(a)

Related depository institutions.

Report all claims on related depository institutions, as
defined for Schedule M, items 2(a), 2(b)(1), 2(b)(2), and

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FFIEC 002S
General Instructions September 2008

Item 4(b)

Nonrelated depository institutions.

Item 4(c) Home-country government and official
institutions (including home-country central bank).
Report all claims on those governments and official
institutions, as defined in the entry for ‘‘Foreign Governments and Official Institutions’’ in the Glossary section of
the FFIEC 002 instructions, that are domiciled in the
home country of the reporting foreign branch’s parent
bank.
Item 4(d)

All other home-country addressees.

Report all claims on any remaining home-country
addressees that cannot properly be reported in items 4(a),
4(b), or 4(c) above.
Item 5 Claims on all other non-U.S. addressees,
denominated in any currency.
Report all claims on all other non-U.S. addressees (i.e.,
other than the home country of the foreign branch’s
parent bank), regardless of the currency in which they are
payable.
Item 6

All other assets.

Report all other assets that cannot properly be reported in
items 1 through 5 above. Also include all cash items in
process of collection and unposted debits, which are
excluded from items 1 through 5 above.
Item 7

Total assets (gross).

Report the sum of items 1, 2(e), 3, 4, 5, and 6.

Liabilities
Item 8 Liabilities to U.S.-domiciled offices
of related depository institutions denominated
in U.S. dollars.
Report, on a gross basis, all liabilities to U.S.-domiciled
offices of related depository institutions, as defined for
Schedule M, Column B, items 1(a)(1), 1(a)(2), and 1(b),
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that are denominated in U.S. dollars. Please refer to the
instructions for Schedule M and to the entries in the
General Definitions section of this supplement for
‘‘Related and Nonrelated Institutions’’ and ‘‘U.S. and
Non-U.S. Addressees.’’ As noted, U.S.-domiciled offices
of related depository institutions are those offices located
in the 50 states of the United States and the District of
Columbia.
Item 9 Liabilities to all other U.S. addressees
(including related nondepository institutions)
denominated in U.S. dollars.
As noted earlier, for related nondepository institutions,
U.S. addressees encompasses institutions domiciled in
the 50 states of the United States and the District of
Columbia. For all nonrelated entities (both depository
and nondepository), U.S. addressees encompasses residents of the 50 states of the United States, the District
of Columbia, Puerto Rico, and U.S. territories and
possessions.
Item 9(a) Liabilities to nonrelated depository
institutions in the U.S.
Report by remaining maturity in the appropriate category
below all liabilities (gross) to nonrelated depository
institutions in the U.S. that are denominated in U.S.
dollars.
For definitions of the maturity categories called for
below, see the entry for ‘‘Maturities’’ in the General
Definitions section above.
Item 9(a)(1) With remaining maturities of one day
or under continuing contract (‘‘overnight’’).
Item 9(a)(2)

All other maturities (‘‘term’’).

Item 9(b) Liabilities to all other U.S. addressees
denominated in U.S. dollars.
Report by remaining maturity in the appropriate category
below all liabilities (gross) to all other U.S. addressees
(including related nondepository institutions), that are
denominated in U.S. dollars.
For definitions of the maturity categories called for
below, see the entry for ‘‘Maturities’’ in the General
Definitions section above.
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Item 9(b)(1) With remaining maturities of one day
or under continuing contract (‘‘overnight’’).
Item 9(b)(2)

All other maturities (‘‘term’’).

Item 10 Liabilities to all U.S. addressees
denominated in currencies other than U.S. dollars.
Report, on a gross basis, all liabilities to all U.S. addressees (including U.S.-domiciled offices of all related institutions, both depository and nondepository) that are
not denominated in U.S. dollars. Please refer to the entry
for ‘‘Related Institutions’’ in the Glossary section of
the FFIEC 002 instructions and to the entries in the
General Definitions section of this Supplement for
‘‘Related and Nonrelated Institutions’’ and ‘‘U.S. and
Non-U.S. addressees.’’ As noted, for related institutions
(both depository and nondepository), U.S. addressees are
those entities domiciled in the 50 states of the United
States and the District of Columbia. For nonrelated
entities, U.S. addressees are those parties domiciled in the
50 states of the United States, the District of Columbia,
Puerto Rico, and U.S. territories and possessions.
Item 11 Liabilities to home-country addressees
denominated in any currency.
Report in the appropriate subitem all liabilities (on a
gross basis), regardless of the currency in which they are
payable, to addressees of the home country of the reporting foreign branch’s parent bank.
Item 11(a)

Related depository institutions.

Report all liabilities to related depository institutions, as
defined for Schedule M, items 2(a), 2(b)(1), 2(b)(2), and
2(c), that are located in the home country of the reporting
foreign branch’s parent bank.
Item 11(b)

Nonrelated depository institutions.

Report all liabilities to nonrelated depository institutions
that are domiciled in the home country of the reporting
foreign branch’s parent bank.
Item 11(c) Home-country government and official
institutions (including home-country central bank).
Report all liabilities to those governments and official
institutions, as defined in the entry for ‘‘Foreign Governments and Official Institutions’’ in the Glossary section of
the FFIEC 002 instructions, that are located in the home
country of the reporting foreign branch’s parent bank.
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Item 11(d)

All other home-country addressees.

Report all liabilities to any remaining home-country
addressees that cannot properly be reported in items
11(a), 11(b), or 11(c) above.
Item 12 Liabilities to all other non-U.S. addressees
denominated in any currency.
Report all liabilities to all other non-U.S. addressees (i.e.,
other than the home country of the reporting foreign
branch’s parent bank), regardless of the currency in
which they are payable.
Item 13

All other liabilities.

Report all other liabilities that cannot properly be reported
in items 8 through 12 above.
Item 14

Total liabilities.

Report the sum of items 8 through 13 above.

Memoranda—Transactions with U.S.
addressees denominated in U.S. dollars

securities (including U.S. Treasury securities and obligations of U.S. Government agencies and corporations)
transacted with U.S. addressees and denominated in U.S.
dollars.

Item M1(a) With original maturities of one
business day or under continuing contract
(‘‘overnight’’).
Item M1(b)

All other maturities (‘‘term’’).

Item M2 Amount included in items 8 and 9 above
for U.S. Government securities sold under
agreements to repurchase.
Report by original maturity in the appropriate category
below all repurchase agreements involving U.S. Government securities (including U.S. Treasury securities and
obligations of U.S. Government agencies and corporations) denominated in U.S. dollars.

Items M1 and M2
Memoranda items 1 and 2 below call for information on
resale and repurchase agreements on U.S. Government
securities transacted with U.S. addressees and denominated in U.S. dollars, which are included in certain asset
and liability items above. For additional information on
security repurchase and resale agreements, see the entry
for ‘‘Repurchase/Resale Agreements’’ in the Glossary
section of the FFIEC 002 instructions.

Item M2(a) Transacted with depository
institutions in the U.S. (related and nonrelated
(included in items 8 and 9(a) above).
Item M2(a)(1) With original maturities of one day
or under continuing contract (‘‘overnight’’).
Item M2(a)(2)

All other maturities (‘‘term’’).

U.S. Government securities include U.S. Treasury securities and U.S. Government agency and corporation obligations. For a partial listing of the U.S. Government
agencies and corporations whose obligations are to
be included, see the instructions for Schedule RAL,
item 1(b)(2).

Item M2(b) Transacted with all other U.S.
addressees (included in item 9(b) above).

For definitions of the maturity categories called for under
Memoranda items 1 and 2 below, see the entry for
‘‘Maturities’’ in the General Definitions section above.

Item M2(b)(2)

Item M1 Amount included in items 1 and 2(d)
above for U.S. Government securities purchased
under agreements to resell.
Report by original maturity in the appropriate category
below all resale agreements involving U.S. Government
FFIEC 002S
General Instructions September 2008

Item M2(b)(1) With original maturities of one day
or under continuing contract (‘‘overnight’’).
All other maturities (‘‘term’’).

Item M3 Amount included in item 9(b) above for
negotiable certificates of deposit issued by the
reporting foreign branch.
Report in the appropriate subitem below all negotiable
certificates of deposit denominated in U.S. dollars that

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were issued to U.S. addressees other than depository
institutions (related or unrelated).
Item M3(a) Held in custody by the reporting
foreign branch or by the managing U.S. branch or
agency.
Item M3(b)
deposit.

All other negotiable certificates of

nated in U.S. dollars that were issued to U.S. addressees
other than depository institutions or (related or unrelated)
and that are payable in the U.S. or for which the depositor
is guaranteed payment by a U.S. office.
For definitions of the maturity categories called for
below, see the entry for ‘‘Maturities’’ in the General
Definitions section above.

Item M4 Amount included in item 9(b) above for
deposits that are guaranteed payable in the U.S. or
for which the depositor is guaranteed payment by a
U.S. office.

Item M4(a) With original maturities of one day or
under continuing contract (‘‘overnight’’).

Report by original maturity in the appropriate category
below all deposits, as defined for Schedule E, denomi-

Item M4(b)

GEN-8

All other maturities.

FFIEC 002S
General Instructions September 2008