Quarterly Branch Report - FFIEC 030

A

FT

Draft Revisions to the Instructions to the
Foreign Branch Report of Condition
(FFIEC 030 and FFIEC 030S) for the
Proposed Credit Loss Accounting
Revisions Proposed to Take Effect
March 31, 2019

D

R

These draft instructions, which are subject to change, reflect the proposed
revisions to the FFIEC 030 and FFIEC 030S instructions that would take
effect March 31, 2019, as described in the federal banking agencies’ final
Paperwork Reduction Act Federal Register notice for this proposal that
was published on February 14, 2019.

Draft as of February 15, 2019

Draft Revisions to the Instructions to the FFIEC 030 and FFIEC 030S
Proposed to Take Effect March 31, 2019
Contents
Impacted Items

Page
4

Assets, Line Item 10

5

D

R

A

Liabilities, Line Item 16

FT

Assets, Line Item 8

5

FFIEC 030 and FFIEC 030S

Line Item 4(a) Securities and obligations of U.S.
government and states and political subdivisions in
the U.S.

Line Item 4(b)

Other securities (debt and equity).

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

Trading assets.

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

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

FT

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

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

Loans and lease financing receivables.

Total loans and leases, net.

Report the sum of items 6(a) through 6(d) minus item
6(e). [included in Schedule RC-C, Part I, item 12,
column A]
Line Item 7

Premises and fixed assets.

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

R

A

Report all loans (i.e., extensions of credit resulting either
from direct negotiation between lender and borrower or
from the purchase of loan assets from another lender)
and all lease financing receivables as defined in the
Consolidated Report of Condition (included in Schedule RC-C, Part I). Include all promissory notes, advances,
due bills, overdrawn deposit accounts (including overdrawn due to bank accounts), acceptances executed by or
for the account of the reporting bank and subsequently
acquired by it through purchase or discount, acceptances
of other banks, etc.

Line Item 6(f)

Line Item 6(a)

Secured by real estate.

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

To depository institutions.

D

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

Commercial and industrial loans.

[included in Schedule RC-C, Part I, item 4, column A]
Line Item 6(d)

Report the gross amount due from the head office of the
reporting branch’s U.S. parent bank and the bank’s U.S.
and other non-U.S. branches (including the IBFs of the
bank and of its Edge subsidiaries). The gross due from
amounts reported in this item, and the gross due to
amounts reported in item 16, include claims between the
reporting branch and the head office or the bank’s other
branches arising in connection with: deposits of any
kind; loans and borrowings of any kind; overdrafts,
federal funds and repurchase and resale agreements;
claims resulting from clearing activities, foreign
and
exchange transactions, bankers acceptance transactions,
and other activities; capital flows and contributions; gross
unremitted profits and accumulated operating losses; and
any allowance for loan and lease losses and other valuation allowances on the books of the reporting branch.
Please refer to the General Instructions for the treatment
of intrabank transactions.

To all others.

Include all other extensions of credit, including lease
financing receivables (net of unearned income), loans to
foreign governments and official institutions (including
foreign central banks), and loans to individuals. [included
in Schedule RC-C, Part I, items 3, 6, 7, 8, 9, and 10,
column A]
4

Line Item 8 Gross due from head office, U.S.
branches, and other foreign branches of this bank.

Line Item 9 Gross due from consolidated
subsidiaries of this bank.
Report the gross amount due from any consolidated
subsidiaries of the reporting branch’s bank. Please refer
to the General Instructions for the treatment of intrabank
transactions.
Instructions for Preparation of Reporting Forms FFIEC 030 and FFIEC 030S
December 2015
March 2019

FFIEC 030 and FFIEC 030S
Institutions that have adopted ASU 2016-13 should exclude accrued interest receivable on
interest-bearing assets that is reported in Asset items 1 through 9, above.

Line Item 10

Other assets.

Line Item 15

Line Item 11

Total assets.

allowances for credit losses

Line Item 12 Deposits of U.S. banks (including
IBFs and foreign branches of U.S. banks).

R

Report deposits due to U.S. banks (i.e., U.S. and non-U.S.
branches of banks chartered and headquartered in the
U.S.). [included in Schedule RC-E, Part II, item 2]
Line Item 13 Deposits of foreign banks (including
U.S. branches and agencies of foreign banks and
their IBFs).

D

Report deposits due to ‘‘foreign banks’’ (i.e., the U.S. and
non-U.S. branches of banks chartered and headquartered
in foreign countries). [included in Schedule RC-E, Part II,
item 3]
Line Item 14

Other deposits.

Report all other deposits, including certified and official
checks and deposits of individuals, partnerships, corporations, U.S. government, states and political subdivisions
in the U.S., and foreign governments and official institutions. [included in Schedule RC-E, Part II, items 1, 4,
and 5]
Instructions for Preparation of Reporting Forms FFIEC 030 and FFIEC 030S
December 2015

March 2019

Line Item 16 Gross due to head office, U.S.
branches, and other foreign branches of this bank.

Report the gross amount due to the head office of the
reporting branch’s U.S. parent bank and the bank’s U.S.
and other non-U.S. branches (including the IBFs of the
bank and its Edge subsidiaries). The gross due to
amounts reported in this item, and the gross due from
amounts reported in item 8, include claims between the
reporting branch and the head office or the bank’s other
branches arising in connection with: deposits of any
kind; loans and borrowings of any kind; overdrafts,
federal funds and repurchase and resale agreements;
claims resulting from clearing activities, foreign
exchange transactions, bankers acceptance transactions,
and other activities; capital flows and contributions; gross
unremitted profits and accumulated operating losses; and
any allowance for loan and lease losses and other valuation allowances on the books of the reporting branch.
Please refer to the General Instructions for the treatment
of intrabank transactions.
Institutions that have not adopted ASU
Line Item 17 2016-13
Gross due
to consolidated
should
continue to include the
subsidiaries ofallowance
this bank.for loan and lease losses in this
Report the grossitem.
amount due to any consolidated subsid-

A

Enter the sum of Assets, items 1 through 10. This amount
must equal item 19, ‘‘Total liabilities.’’

Liabilities

Report all forms of borrowings, including assets rediscounted with central banks, rediscounted trade acceptances, government funding of loans, mortgage indebtedness, subordinated notes and debentures, and the
reporting branch’s overdrafts on deposit accounts it
holds at other depository institutions (except as provided
in the Consolidated Report of Condition). Exclude federal funds purchased and securities sold under agreements to repurchase (report in item 18, ‘‘Other liabilities.’’) [included in Schedule RC, items 16 and 19]

FT

Report items such as other real estate owned, investments
in unconsolidated subsidiaries and associated companies,
customers’ liability on deferred payment letters of credit,
customers’ liability to this bank on acceptances outstanding, accrued interest receivable, prepaid expenses, cash
items not in process of collection, federal funds sold and
securities purchased under agreements to resell, and all
other assets that cannot be properly reported in Asset
items 1 through 9, above. Also include derivative instruments with a positive fair value held for purposes other
than trading. For further information, see ASC Topic
815, Derivatives and Hedging (formerly FASB Statement
No. 133, Accounting for Derivative Instruments and
Hedging Activities, as amended). [included in Schedule
RC, items 3, 7, 8, 10, and 11]

Liabilities for borrowed money.

iaries of the reporting branch’s bank. Please refer to the
General Instructions for the treatment of intrabank transactions.
Line Item 18

Other liabilities.

Report items such as net deferred tax liabilities, minority
interest in consolidated subsidiaries, deferred payment
letters of credit, federal funds purchased and securities
sold under agreements to repurchase, trading liabilities,
bank’s liability on acceptances executed and outstanding,
accrued taxes and other expenses accrued and unpaid,
5