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INSTRUCTIONS FOR THE QUARTERLY TREASURY
INTERNATIONAL CAPITAL (TIC) FORM C REPORTS
Reports of Liabilities to, and Claims on, Unaffiliated Foreign
Residents by U.S. Resident Non-Financial Institutions
TIC C REPORTS
CQ-1 Report of Financial Liabilities to, and Financial Claims on, Unaffiliated Foreign
Residents
CQ-2 Report of Commercial Liabilities to, and Commercial Claims on, Unaffiliated Foreign
Residents
Department of the Treasury
Federal Reserve Bank System
Board of Governors of the Federal Reserve System
MANDATORY REPORT
RESPONSE REQUIRED BY LAW
(22 U.S.C. 3101 et seq.)
Revised July 2019. See summary on page iii.
These revisions are effective for reports with as-of-dates on or after Dec. 31, 2019.
Table of Contents
I.
General Instructions ................................................................................... 1
A.
Organization of the Instruction Book .............................................................. 1
B.
Introduction ................................................................................................. 1
1.
Purpose and Notice Under Paperwork Reduction Act ............................. 1
2.
TIC C Forms and Reporting Burden ..................................................... 2
3.
Authority and Penalties ....................................................................... 2
4.
Confidentiality ................................................................................... 2
5.
Other Statistical Reports ..................................................................... 3
C.
Reporting Requirements ................................................................................ 4
1.
Reportable Entities ............................................................................. 4
2.
Consolidation/Combination Rules ......................................................... 4
3.
Forms to be Used to Report Cross-Border Positions ............................... 5
4.
Exemption Levels ............................................................................... 5
D.
Accounting Issues ......................................................................................... 6
1.
General ............................................................................................. 6
2.
Foreign Currency Denominated Positions.............................................. 6
3.
Charge-offs ....................................................................................... 7
E.
Reporting the Location of Foreign Counterparties ............................................ 7
1.
Countries and Other Areas .................................................................. 7
2.
Determining Residency ....................................................................... 7
F.
Submission of Reports ................................................................................... 8
1.
Where to Report ................................................................................ 8
2.
Methods of Reporting ......................................................................... 8
3.
Signature Requirements ..................................................................... 9
4.
Reporter ID Number ........................................................................... 9
5.
Record Keeping Requirement .............................................................. 9
6.
Review of Data and Requests of Revised Data ...................................... 9
II. TIC Form CQ-1: Report of Financial Liabilities to, and Financial Claims on,
Unaffiliated Foreign Residents.............................................................. 10
A.
What
1.
2.
3.
4.
B.
Column Instructions .................................................................................... 12
Table of Contents
to Report........................................................................................... 10
Reportable Liabilities and Claims........................................................ 10
Unaffiliated foreign resident .............................................................. 11
Lease Payments ............................................................................... 11
Specific Exclusions ........................................................................... 11
i
1.
2.
3.
4.
5.
C.
Short-term Negotiable Securities (Column 1) ...................................... 12
Other Liabilities to Foreigners (Column 2)........................................... 12
Non-negotiable Foreign Deposits (Column 3) ...................................... 12
Negotiable CDs & All Short-term Negotiable Securities (Column 4)........ 12
Other Claims on Foreigners (Column 5) .............................................. 13
”Of Which” Items ........................................................................................ 13
1.
Type of Instrument .......................................................................... 13
2.
Assets Written Off This Quarter ......................................................... 13
3.
Foreign Currency Memorandum Rows ................................................ 13
4.
Remaining Maturities - Claims .......................................................... 14
5.
Remaining Maturities- Liabilities ........................................................ 14
III. TIC Form CQ-2: Report of Commercial Liabilities to, and Commercial
Claims on, Unaffiliated Foreign Residents ............................................ 17
A.
What
1.
2.
3.
to Report........................................................................................... 17
Reportable Liabilities and Claims........................................................ 17
Unaffiliated foreign resident .............................................................. 17
Specific Exclusions ........................................................................... 17
B.
Column Instructions .................................................................................... 18
1.
Trade Payables (Column 1) ............................................................... 18
2.
Advance Receipts and Other Liabilities (Column 2) .............................. 18
3.
Trade Receivables (Column 3) ........................................................... 18
4.
Advance Payments and Other Claims (Column 4) ................................ 18
C.
Memorandum Row Instructions .................................................................... 19
1.
Assets Written Off This Quarter ..........................................................19
2.
Foreign Currency Memorandum Rows ................................................ 19
3.
Remaining Maturities - Claims ........................................................... 19
4.
Remaining Maturities - Liabilities ....................................................... 19
APPENDIX A: Reporting Requirement Flowcharts ......................................... 22
APPENDIX B: Geographical Classification ...................................................... 26
APPENDIX C: List of Foreign Official Institutions .......................................... 27
APPENDIX D: Glossary ................................................................................... 28
Table of Contents
ii
REVISIONS, Summary of:
-- May 2013. These instructions apply only to reports with as-of dates on or after December 31,
2013. As a consequence of the recent global financial crisis, international reporting standards
for collecting and reporting economic and financial data were enhanced. TIC C forms and
instructions are consequently revised to meet the new standards. (a) The “who must report”
section of the instructions is revised. Beginning with the reports as of December 31, 2013, the
types of organizations required to file the TIC CQ-1 and CQ-2 reports (the TIC C reports) will
include all U.S. residents except U.S.-resident financial institutions. This means that those
financial institutions that previously reported on the TIC C forms (all financial institutions except
banks, other depository institutions, bank and financial holding companies, and brokers and
dealers that already report on the TIC B forms; this group includes, but is not limited to
investment banks, insurance companies, credit card issuers, money market funds, pension
funds, private equity funds, hedge funds, trusts, finance companies, mortgage companies,
commodity brokers and dealers, investment advisors and managers, loan brokers), will instead
begin reporting on the TIC B forms. (b) In “Foreign Currency Items,” which is after the “Grand
Total” row (9999-6) near the end of both Form CQ-1 and Form CQ-2, a new row has been
added to collect information on claims and liabilities “Denominated in Swiss Francs.” Data are
reportable in all six columns of the CQ-1 and all five columns of the CQ-2. (c) After the “Grand
Total” row (9999-6) near the end of both Form CQ-1 and Form CQ-2, a new sub-section has
been added called “Remaining Maturities (claims).” The new sub-section in the CQ-1 has three
rows labeled: “Demand Deposits, Arrears, Resale Agreements Under Continuing Contract, and
Items With No Fixed Maturity;” “Maturing in 1 Year or Less;” and “Maturing in Over 1 Year.”
Data are reportable in all six columns. The new sub-section in the CQ-2 has three rows labeled:
“Arrears and Items With No Fixed Maturity;” “Maturing in 1 Year or Less;” and “Maturing In
Over 1 Year.” Data are reportable in all five columns. (d) Just after the Grand Total row (99996) near the end of both Form CQ- 1 and Form CQ-2, the caption “Section (B) Memorandum
Items:” is replaced by “"Of Which" Items:”. Just before “Europe” on page two of both forms,
the caption “Section A: Selected Positions with Unaffiliated Foreigners:” is deleted. (e) The
instructions for these forms add instructions for reporting on the new rows described in (b) and
(c) above. (f) The General Instructions have been reorganized and contain new guidance on
reporting accrued interest and on where to report. (g) Several sections of the instructions,
including the glossary, incorporate changes to clarify the reporting requirements, such as the
consolidation/combination rules, valuation rules, and reporting the location of foreign
counterparties. (h) On all TIC reporting forms, the list of countries for reporting the location of
foreign counterparties will be increased by six. This is the result of deleting Netherlands Antilles
(3720-6), removing “Montenegro” from “Serbia and Montenegro (1321-8)”, and adding Kosovo
(1347-1), Montenegro (1362-5), Bonaire, St. Eustatius and Saba (3616-1), Curaçao (3618-8),
St. Martin and St. Barthelemy (3647-1), St. Maarten (3619-6), and South Sudan (5339-2).
Table of Contents
iii
I.
General Instructions
A. Organization of the Instruction Book
This instruction book covers the Treasury International Capital (TIC) C report forms
(Forms CQ-1 and CQ-2). It is divided into the following sections:
Section I (General Instructions) - The general instructions describe the purpose of
the TIC C forms and a variety of administrative issues, including the authority under
which the data are collected and confidentiality conditions. The general instructions
also describe the treatment of issues common to both of the TIC C forms, including
who should report, exemption levels, accounting issues, and the determination of
the location of the foreign counterparty. Finally, information on the submission of
reports is provided.
Sections II-III (Specific Form Instructions) - These sections give the specific
reporting requirements for each TIC C form. The specific instructions include what
to report and instructions relating to the columns and memorandum rows of each
form. To avoid excessive repetition, the instructions and definitions build upon the
information in the general instructions, the glossary, and the appendices.
Section IV (Appendices) – Provides the following appendices:
a. Flowcharts showing the reporting requirements.
b. Geographical Classification list: A list of country and organizational codes
for purposes of reporting on the TIC forms.
c. Foreign Official Institutions list: A list of certain foreign institutions
classified as “official” for reporting on the TIC forms.
d. Glossary: The glossary presents definitions, discussions of accounting
issues, and other topics that require more extensive treatment than is
practical to include in the body of the instructions..
The forms and instructions are available on the Internet at the U.S. Treasury's web site
http://www.treasury.gov/resource-center/data-chart-center/tic/Pages/index.aspx.
B. Introduction
1. Purpose and Notice Under Paperwork Reduction Act
The purpose of the TIC C forms is to gather timely and reliable information on the
levels of, and changes in, U.S. international portfolio capital positions. This
information is needed for the preparation of the U.S. Balance of Payments Accounts
and the U.S. International Investment Position, and for the formulation of U.S.
international financial and monetary policies. The data are also needed to enable the
United States to comply with standards for providing data on cross-border financial
positions, including adherence to the International Monetary Fund’s Special Data
Dissemination Standard. Aggregate data are published in the Treasury Bulletin and
the Federal Reserve Bulletin, and are available on the Treasury website at
http://www.ustreas.gov/tic.
General Instructions
1
2. TIC C Forms and Reporting Burden
For the TIC C Forms, the data collected, and frequency of each form are as follows:
TIC C Forms: Data Collected and Frequency
Form
Data Collected from U.S. Residents Other Than
Financial Institutions
Frequency
CQ-1
Financial Liabilities to, and Financial Claims on,
Unaffiliated Foreign Residents
Quarterly
CQ-2
Commercial Liabilities to, and Commercial Claims on,
Unaffiliated Foreign Residents
Quarterly
The Office of Management and Budget has reviewed and approved these forms
under control number 1505-0024.
The Treasury Department has estimated the average burden associated with the
collection of information on each TIC C form per respondent, but these will vary
across reporting institutions: (a) for TIC CQ-1, an overall average burden of 6.5
hours; and (b) for TIC CQ-2, an overall average burden of 6.5 hours. These
estimates include the time it will take to read the instructions, gather the necessary
facts and fill out the forms. Comments concerning the accuracy of these burden
estimates and suggestions for reducing reporting burden should be directed to the
IA Office of Program Services, U.S. Treasury Department, Washington, D.C. 20220,
Attention: International Portfolio Investment Data Systems; or the Office of
Management and Budget, Paperwork Reduction Project, Washington, D.C. 20503.
(Please reference control number 1505-0024.)
3. Authority and Penalties
These reports are required by law (22 U.S.C. 286f; 22 U.S.C. 3103; E.O.10033; E.O.
11961; 31 C.F.R. 128.1(a)). Failure to report can result in a civil penalty of not
less than $2,500 and not more than $25,000. Willful failure to report can result in
criminal prosecution and, upon conviction, a fine of not more than $10,000; and if
an individual, imprisonment for not more than one year, or both. Any officer,
director, employee, or agent of any corporation who knowingly participates in such
violation may, upon conviction, be punished by a like fine, imprisonment, or both (22
U.S.C. 3105 (a), (b) and (c); 31 C.F.R. 128.4 (a) and (b)).
4. Confidentiality
Data reported on these forms will be held in confidence by the Department of the
Treasury, the Board of Governors of the Federal Reserve System, and the Federal
Reserve Bank of New York, acting as fiscal agent of the Treasury. The data reported
by individual respondents will not be published or otherwise publicly disclosed;
information may be given to other Federal agencies, insofar as authorized by
applicable law (44 U.S.C. 3501 et seq.; 22 U.S.C. 3101 et seq.). Aggregate data
derived from reports on these forms may be published or otherwise disclosed only in
a manner that does not specifically identify any individual respondent.
General Instructions
2
5. Other Statistical Reports
The TIC B forms are filed by all U.S.-resident banks and other depository
institutions, securities brokers and dealers, Bank Holding Companies/Financial
Holding Companies (BHCs/FHCs), and all other financial institutions. On the TIC
B forms these entities report their short-term securities or non-securities
positions with foreign residents, including foreign affiliates. Also reported on the
TIC B forms are certain positions of the customers of TIC B reporters; TIC C
reporters who are customers of these institutions should not report these
positions to avoid double counting. (For further information see Sections II.A and
III.A.)
The TIC D form is filed by all major U.S.-resident participants in derivatives
markets. This form is designed to obtain data on holdings of, and transactions in,
financial derivatives contracts with foreign residents. Data are collected in
aggregate form to facilitate timely reporting.
The TIC SLT form is filed by all U.S. - resident custodians, issuers and endinvestors. On the TIC SLT form, these entities report aggregate consolidated
holdings of long-term U.S. securities for the accounts of foreign residents,
foreign securities for the accounts of U.S. residents (their own or their
customers) and all securities issuances by the U.S. –resident units of their entity
to foreign residents that are not held by a U.S. resident custodian.
The TIC S form is filed by all U.S.-resident entities that purchase (or sell) longterm securities directly from (or to) foreign residents. This form is designed to
obtain data on foreign residents’ purchases and sales of all long-term securities
(including equities and shares of mutual funds). Data are collected in aggregate
form to facilitate timely reporting.
To improve the accuracy of the TIC system and collect information on positions
in securities, detailed security-by-security data are collected on a less frequent
basis. Two data collection systems are used:
Foreign Holdings of U.S. Securities Including Selected Money Market Instruments
(Form SHL) - Approximately every five years, all significant U.S.-resident
custodians of short-term debt, long-term debt, and equity securities are required
to provide detailed security-by-security information on foreign holdings of U.S.
securities. Also required to report are significant U.S. issuers of bearer bonds
and U.S. issuers of securities that are held by foreigners but not through U.S.
custodians. In the years between these benchmark surveys, the largest of these
reporters are required to submit this security-by-security information annually
(Form SHLA).
U.S. Ownership of Foreign Securities, Including Selected Money Market
Instruments (Form SHC) – Approximately every five years, all significant U.S.resident custodians of foreign securities and U.S.-resident investors holding
securities without using U.S.-resident custodians are required to report detailed
security-by-security information on their holdings of foreign securities. In the
years between these benchmark surveys, the largest of these reporters are
required to submit this security-by-security information annually (Form SHCA).
General Instructions
3
The Treasury Foreign Currency (TFC) forms are designed to obtain data on the
assets, liabilities, and forward positions of large U.S.-resident institutions (both
banking and non-banking) in specified foreign currencies.
Direct Investment- Data on cross-border Direct Investment are collected by the
Bureau of Economic Analysis, U.S. Department of Commerce. (See the definition
of Direct Investment in the TIC Glossary.)
C. Who Must Report
The following types of entities that are U.S. residents must report, unless:
Their reportable liabilities to, or claims on, foreign residents are less than the
exemption level for that part of the report (see C.3 below); or
They are a type of financial entity (depository institutions, securities brokers and
dealers, bank holding companies/financial holding companies/intermediate
holding companies (BHCs/FHCs/IHCs), and all other financial institutions)
required to file TIC B forms; or
They are a subsidiary (financial or non-financial) of a U.S. resident company that
files the TIC B report. (Copies of the TIC B reporting instructions and forms are
available at http://www.treasury.gov/resource-center/data-chartcenter/tic/Pages/forms.aspx.)
The types of entities which must file the TIC CQ-1 and TIC CQ-2 reports include, but
are not limited to the following:
Commercial and industrial firms
Exporters, importers, trading companies, and foreign sales companies
Subsidiaries of foreign organizations (excluding subsidiaries which are depository
institutions, securities brokers and dealers, and all other financial institutions that
file TIC B reports).
Holding companies (excluding bank holding companies and financial holding
companies that file TIC B reports).
Non-profit organizations, charitable organizations, and foundations
Non-financial proprietorships, partnerships, and limited liability companies
State and local government agencies and instrumentalities such as utilities that
produce goods or non-financial services that are not strictly governmental in
nature in exchange for money.
1. Consolidation/Combination Rules
All U.S.-resident companies that are not 50 percent or more owned by another U.S.resident company should file a combined TIC CQ-1 and a combined TIC CQ-2 report
for themselves and all of their U.S.-resident subsidiaries that are: (a) 50 percent or
more owned; and (b) are not depository institutions, securities brokers or dealers or
other financial institutions (for which TIC B reports are filed). However, institutions
General Instructions
5
that are less than 50 percent held should file separate TIC C forms, if they exceed
the exemption level. Note: If two institutions both own 50 percent of an entity, the
entity should be consolidated consistent with the institution’s published financial
statements.
2. Forms to be Used to Report Cross-Border Positions
Reporters are sometimes confused as to what types of organizations and what part
of an organization should file the different types of Treasury International Capital
(TIC) reports. The types of reporters and the corresponding TIC reports that should
be filed are summarized in the table below.
TIC Reporting for Various Reporter Types
Type of Reporter
TIC B
TIC C
Reports Reports
Banks and other depository institutions located in the U.S.
(including limited purpose banks that are subsidiaries of BHCs
and FHCs and of all other companies).
X
Securities brokers and dealers (including those that are
subsidiaries of BHCs and FHCs and of all other companies).
X
U.S.-resident BHCs,FHCs, and SLHCs for themselves and for
all U.S.-resident subsidiaries other than Banks, securities
brokers and dealers, insurance underwriting companies, and
pension funds.
X
Banks, BHCs,FHCs, SLHCs, and all other financial institutions
for their U.S. –resident insurance underwriting companies;
report only debt positions with unaffiliated foreign residents
X
Insurance companies, including insurance underwriting
subsidiaries; report only debt positions with unaffiliated
foreign residents
X
Pension funds, including pension funds subsidiaries; report
only debt positions with unaffiliated foreign residents
X
All other U.S.-resident financial institutions.
X
U.S. non financial holding companies (for themselves and for
all of their U.S.-resident subsidiaries).
X
All other non financial U.S.-resident entities that are not more
than 50 percent owned by another U.S.-resident entity.
X
General Instructions
5
3. Exemption Levels
Exemption levels are applied to the gross reportable liabilities and the gross
reportable claims of the reporting entity combined for all components of the entity
using the consolidation/combination rules described above.
The TIC CQ-1 and TIC CQ-2 forms have separate exemption levels for liabilities (Part
1) and for claims (Part 2). Reporters need complete only the part on each form for
which they meet or exceed the exemption level. A reporter is exempt from filing a
TIC CQ-1 if the sum of its Section A reportable positions for all geographic areas
(row 9999-6) is less than $50 million for that part. A reporter is exempt from filing a
TIC CQ-2 Part if its total reportable positions for all geographic areas (row 9999-6)
are less than $25 million for that part.
However, once the exemption level for a part is met or exceeded, the reporter
should continue to submit data for that Part for the remainder of the calendar year.
Exemption Levels for TIC Reporting
Form / Part
Description
Exemption
Level (Report if
greater than or
equal to the
following level)
CQ 1, Part 1
Reportable Financial Liabilities to
Unaffiliated Foreigners
$50 million
CQ 1, Part 2
Reportable Financial Claims on Unaffiliated
Foreigners
$50 million
CQ 2, Part 1
Reportable Commercial Liabilities to
Unaffiliated Foreigners
$25 million
CQ 2, Part 2
Reportable Commercial Claims on
Unaffiliated Foreigners
$25 million
D. Accounting Issues
1. General
All amounts should be reported gross, using settlement date accounting. Securities
should be reported in millions of U.S. dollars at the face value. All other instruments
should be reported in millions of U.S. dollars at the outstanding contractual amount
less any impairment or accrued interest (if applicable). Accrued interest receivables
and payables should be reported separately. Do not enter decimals or negative
values in any cell of a form. (Claims with negative balances should be reported as
liabilities; liabilities with negative balances should be reported as claims.)
General Instructions
5
Data reported on all TIC C forms should be the balances outstanding at the “close of
business” as of the last business day of each quarter. The time designated as the
close of business should be reasonable and applied consistently.
2. Foreign Currency Denominated Positions
For foreign currency-denominated positions reported on the TIC CQ-1 and TIC CQ-2,
report the U.S. dollar equivalent of the foreign currency amounts, converted by
using the closing spot exchange rate on the as-of date of the report.
3. Charge-offs
Respondents should deduct from claims any charge-offs or specific reserves where
there has been an identified loss. Charge-offs or specific reserves for reportable
claims taken partially or entirely during the reporting period should be totaled and
reported in the row titled “Assets Written Off This Quarter” (row 8200-9) only in the
quarter they are established. Claims should not be reduced by any general or
valuation reserves.
E. Reporting the Location of Foreign Counterparties
1. Countries and Other Areas
Positions with foreign residents should be reported for the country or geographical
area in which the direct counterparty resides. Do not report positions based on the
currency of denomination of the instrument, the country of the parent institution of
the counterparty (i.e., “nationality”), the country of issuance of the instrument, or
the country of a guarantor (i.e., ultimate risk). Please note: branches of U.S.
residents located outside the U.S. are foreign residents. U.S.-resident branches of
foreign banks are U.S. residents.
Examples
A respondent has a reportable liability denominated in yen to a British company
located in Italy. A Spanish bank guarantees the liability. The liability should be
reported for the location in which the direct counterparty resides (Italy), not the
location of the guarantor (Spain) or the nationality of the counterparty (United
Kingdom).
A respondent has a reportable claim on a Cayman Islands branch of a U.S. bank.
The claim should be reported for the location in which the direct counterparty
resides (Cayman Islands), not the location of that bank’s head office (United
States).
2. Determining Residency:
Counterparty residence is determined by the country of legal residence (e.g., the
country of incorporation, or, for a branch, of license). For example:
Partnerships, trusts, and funds are residents of the country in which they are
legally organized. (For example, pension funds of International and Regional
Organizations are residents of the country of residence of the pension fund.)
General Instructions
7
Banks, BHCs/FHCs, foreign banking organizations (FBOs), securities brokers and
dealers, corporations and subsidiaries of corporations are residents of the
country in which they are incorporated (not the country of the head office or
primary operations).
Bank branches are residents of the country in which they are licensed (not the
country of the head office).
Individuals are residents of the country in which they are domiciled.
Entities or individuals that file an IRS Form W-8, indicating that they are foreign
residents, are treated as such, unless they are residents of Puerto Rico or U.S.
territories such as Guam. Residents of Puerto Rico and U.S. territories are U.S.
residents. If an IRS form is not available, the mailing address can be used to
determine residency.
Exceptions:
International and Regional Organizations (see Appendix I) are residents of the
International and Regional Organizations areas, not the countries in which they
are located. Positions with the Red Cross and the Institute of International
Finance are reported as International (Note: These institutions are “other
foreigners”, not Foreign Official Institutions.)
Special International and Regional Organizations: Positions with the Bank for
International Settlements (BIS), the European Central Bank (ECB), the Eastern
Caribbean Central Bank (ECCB), the Bank of Central African States (BEAC), and
the Central Bank of West African States (BCEAO), should each be reported
opposite their name in the list of Foreign Economies and Organizations.
Positions with branches or agencies of Foreign Official Institutions should be
reported opposite the country that owns the Foreign Official Institution. (A list of
Foreign Official Institutions is located in Appendix C.)
F. Submission of Reports
1. Where to Report
TIC CQ-1 and CQ-2 reports should be filed with the Federal Reserve Bank of New
York.
2. Methods of Reporting
Data may be submitted through the Internet. The Reporting Central System is fast,
easy to use, and secure. Respondents can submit reports quickly and easily using
on-line data entry or via spreadsheet file transfer. Reporting Central provides a
confirmation of data receipt at the Federal Reserve Bank and checks the validity of
your submission. Reporting Central saves time and delivery costs, avoids possible
mail delays, and eliminates paper and fax transmissions. For more information on
Reporting Central, log on to
http://www.frbservices.org/centralbank/reportingcentral/index.html or call your
Federal Reserve Bank contact for TIC reporting.
General Instructions
8
Data may also be reported on computer printouts in the same format as the printed
forms. The Federal Reserve Bank of New York must approve proposed computer
printouts in advance of the first submission.
Paper reports should be mailed or faxed to:
Data and Statistics Function
Federal Reserve Bank of New York
33 Liberty Street – 6th Floor
New York, New York 10045
Fax # (212) 720-8028
The TIC CQ reports are reported as of the last business day of March, June,
September and December. Both TIC CQ-1 and TIC CQ-2 reports should be
submitted no later than 30 calendar days following the report as-of date.
3. Signature Requirements
The cover page of the TIC C forms (which can be printed by the respondents from
the TIC website at http://www.ustreas.gov/tic/forms.html) must be signed by a duly
authorized officer of the institution. For electronic filers, the signature page should
be retained by the reporter.
4. Reporter ID Number
Each reporting entity has been assigned an "RSSD-ID" number by the Federal
Reserve System. To ensure proper processing, this ID must be entered in the space
provided on each page of the form. If you do not know your RSSD ID number,
please call the Federal Reserve Bank of New York contact person for TIC reporting.
5. Record Keeping Requirement
Reports must be retained for 3 years from the date of submission.
6. Review of Data and Requests of Revised Data
Federal Reserve Bank of New York staff review data submitted on the TIC C forms.
As a result of their review and editing procedures, Reserve Bank staff may ask
respondents to explain unusual changes or submit revisions, as necessary. Since
these data are extremely time-sensitive, respondents should respond as quickly as
possible to these requests.
General Instructions
9
II.
TIC Form CQ-1: Report of Financial Liabilities to, and
Financial Claims on, Unaffiliated Foreign Residents
A. What to Report
1. Reportable Liabilities and Claims
Report all (U.S. dollar- and foreign currency-denominated) financial liabilities to, and
financial claims on, unaffiliated foreign residents, except for those positions
described below in the subsection “Specific Exclusions”.
Financial liabilities and financial claims are all liabilities or assets that impose the
obligation to pay or provide the right to receive cash or another financial asset,
except those between a purchaser and a seller of goods or services in the normal
course of business. (Liabilities and claims between a purchaser and a seller of goods
or services in the normal course of business (other than those arising from leases)
are called “commercial” liabilities and claims and are reportable on the TIC CQ-2.)
a. Reportable financial liabilities include:
Loans (see glossary) of any maturity, unless the loan has a U.S. depository
institution or securities broker or dealer servicing the loan or serving as an
administrative agent.
Repurchase and similar financing agreements of any maturity unless held for
your account by a U.S.-resident depository institution or other U.S. custodian.
Overdrawn deposit account balances.
Short-term (an original maturity of one year or less) securities issued in
foreign markets.
Lease payments due (See below).
Brokerage balances, including margin deposit liabilities on foreign residents
(See glossary for further information).
Accrued interest payables
All reportable liabilities should be reported gross (e.g., no ASC Subtopic 21020 netting)
b. Reportable financial claims include:
Resale and similar financing agreements of any maturity unless held for your
account by a U.S-resident depository institution or other U.S. custodian.
Deposit balances (other than certificates of deposit) held at foreign-resident
banks of any maturity.
Negotiable and non-negotiable certificates of deposit issued by foreignresident banks of any maturity unless held for your account by a U.S.resident depository institution or other U.S. custodian.
CQ-1 Instructions
10
Money markets instruments (e.g., commercial paper) with an original
maturity of one year or less that you hold directly or are held at a foreign
custodian, or directly with a foreign central depository.
Other short-term (an original maturity of one year or less) securities held for
investment or for trading purposes that you hold directly or are held in
custody at a foreign custodian or directly with a foreign central depository.
Lease payments receivable (See below).
Brokerage balances including margin deposit claims on foreign residents (See
glossary for further information).
Accrued interest receivables
All reportable claims should be reported gross (e.g., no ASC Subtopic 210-20
netting)
2. Unaffiliated foreign resident
A foreign resident affiliate is any foreign-resident entity for which the reporter owns
10 percent or more of its voting equity (or the equivalent); or any foreign-resident
“parent” company which owns 10 percent or more of the reporter’s voting equity (or
the equivalent); or any foreign-resident company which is a subsidiary (50 percent
or more owned) of a foreign parent company of the reporter. All other foreignresident entities are “unaffiliated foreign residents.”
3. Lease Payments
All cross-border positions arising from leases should be reported on the TIC CQ-1
form.
For a financing lease (See glossary), the outstanding value of the lease at the
end of the period covered by the report should be reported as a financial liability
(of the lessee to the foreign lessor), or financial claim (of the lessor on the
foreign lessee).
For an operating lease, only accrued payments due to foreign lessors and
accrued payments due from foreign lessees should be reported as financial
liabilities and claims, respectively.
4. Specific Exclusions
Long-term securities (no contractual maturity or an original maturity of over one
year), including equities and any long-term notes, bonds, and debentures.
(Purchases and sales transactions with foreigners of long-term securities should
be reported on the TIC S form.)
Negotiable short-term securities (an original maturity of one year or less)
issued by the reporter in the U.S. or held by a U.S.-resident custodian.
(Amounts acquired by foreign holders who purchase these securities will
be reported by the U.S. custodian on their TIC B forms.)
Contingent liabilities or credit commitments (e.g., unused loan commitments).
CQ-1 Instructions
11
Derivatives, including futures, forward exchange contracts, options, swaps, and
warrants.
Spot foreign exchange contracts.
Securities borrowing or lending agreements in which one security is lent in return
for another. (Repurchase-type agreements are reportable only if the reporter
has provided or received cash in return for a security.)
Commercial liabilities and claims. (Commercial liabilities and claims are those
which arise between sellers and customers from the purchase and sale of goods
(including new and used capital goods) and services in the normal course of
business). These should be reported on the TIC CQ-2 form. (See Section III.A,
“What to Report,” for further information.)
Deposits and brokerage balances held at a U.S. entity and “swept” by the U.S.
entity into a foreign-resident entity. (See glossary – “Sweep Agreements.”)
Loans a foreign resident made to you that are serviced by a U.S. resident.
B. Column Instructions
1. Short-term Negotiable Securities (Column 1)
Report the total of all short-term negotiable securities (original maturity of one year
or less; see glossary for the definition of securities) issued directly in a foreign
market and for which a U.S.-resident depository institution or U.S.-resident custodian
is not used. (Short-term non-negotiable securities held by foreign residents should
be reported in column 2.)
2. Other Liabilities to Foreigners (Column 2)
Report all reportable financial liabilities as defined in Section II.A above, other than
short-term negotiable securities reported in column 1.
3. Non-negotiable Foreign Deposits (Column 3)
Report all deposits held at foreign banks, including demand, time, and savings
deposits (including Eurodollar deposits and non-negotiable CDs, but excluding
negotiable CDs). Also include any brokerage balances placed with foreign residents.
Do not include funds “swept” into a foreign bank or a securities brokerage account
from an account at a U.S. entity.
4. Negotiable CDs & All Short-term Negotiable Securities (Column 4)
Report all negotiable certificates of deposit of any maturity and all negotiable
securities (including money market instruments) with an original maturity of one
year or less issued by foreign residents. Do not include negotiable securities or
negotiable certificates of deposit held for your account by a U.S.-resident custodian.
5. Other Claims on Foreigners (Column 5)
Report all reportable claims (as defined in Section II.A above) other than nonnegotiable foreign deposits reported in column 3 and negotiable CDs and negotiable
CQ-1 Instructions
12
short-term securities reported in column 4. Include loans to foreign residents
(including resale agreements) and short-term non-negotiable securities of foreign
residents, unless held for your account by a U.S.-resident custodian
C. ”Of Which” Items Instructions
In Section B, reporters should report the indicated information for all positions reported
in Section A.
1. Type of Instrument
Not all instruments will be reported separately in the memorandum rows. Therefore,
for each column the entries in the instrument rows will sum to no more, and
probably less, than the values reported in Section A
a. Borrowings/Loans Memorandum Row (8061-4)
Report in columns 2 and 5 loans (see glossary for definition) with foreign
residents excluding repurchase agreements, resale agreements, and similar
financing agreements.
b. Negotiable CDs Memorandum Row (8110-8)
Report in column 4 all negotiable certificates of deposit issued by foreign
residents.
c. Repurchase/Resale Agreements Memorandum Row (8400-7)
Report in column 2 funds borrowed from foreign residents under repurchase
agreements and similar financing arrangements. Report in column 5 funds
loaned to foreign residents under resale agreements and similar financing
arrangements. These amounts should be reported gross (i.e., e.g., no ASC
Subtopic 210-20 netting).
2. Assets Written Off This Quarter
Charge-offs or specific reserves for reportable claims taken partially or entirely
during the reporting period should be totaled and reported in the row titled “Assets
Written Off This Quarter” (row 8200-9) only in the quarter they are established. (See
General Instructions Section I.E for detailed information on charge-offs.)
3. Foreign Currency Memorandum Rows
For each column, report the amounts of positions (converted into U.S. dollars using
the closing spot exchange rate on the as-of date of the report) that are denominated
in Canadian Dollars (8500-1), Euros (8500-2), British Pounds Sterling (8500-3),
Japanese Yen (8500-4), Swiss Francs (8500-5) and All Other Foreign Currencies
(8500-6).
CQ-1 Instructions
13
4. Remaining Maturities - Claims
This part is required to be completed only by reporters with total reportable claims
of $1 billion or more.
In columns 3, 4 and 5, report claims by remaining maturity. Remaining maturity is
the amount of time remaining from the report date until the earlier of the final
contractual maturity date or the call date, if the reporter can freely call the claims at
an earlier date. (All foreign currency-denominated claims should be converted to
U.S. dollars using the spot exchange rate on the as-of-date.)
a. Demand Deposits, Arrears, Resale agreements under continuing
contract, and Items with no fixed maturity (8139-6)
In column 3, report any claims on foreign residents (both U.S. dollar- and foreign
currency-denominated) that are payable on demand.
In columns 4 and 5, report the amount of claims on foreign residents (both U.S.
dollar- and foreign currency-denominated) that are past due (Arrears). A claim is
past due when principal or interest has not been received for 30 days or more.
In columns 4 and 5 report claims on foreign residents (both U.S. dollar- and
foreign currency-denominated) that have no stated maturity or that rollover
under continuing contract excluding demand deposits and brokerage balances.
b. Maturing in 1 Year or Less (8143-4)
In each column, report claims on foreign residents (both U.S. dollar- and foreign
currency- denominated) with a remaining maturity of 1 year or less.
c. Maturing in Over 1 Year (8147-7)
In each column, report claims on foreign residents (both U.S. dollar- and foreign
currency- denominated) with a remaining maturity of over 1 year. (“Year” may
be defined based upon 360, 365 days, or 1 calendar year based upon the
reporter’s business practices.)
5. Remaining Maturities- Liabilities
This part is required to be completed only by reporters with total reportable
liabilities of $1 billion or more.
In columns 1 and 2, report liabilities by remaining maturity. Remaining maturity
is the amount of time remaining from the report date until the earlier of the final
contractual maturity date or the call date, if the claimant can freely call the
liabilities at an earlier date. (All foreign currency-denominated liabilities should be
converted to U.S. dollars using the spot exchange rate on the as-of date.)
a. Demand Deposits (8010-1)
In each column, report any interest-bearing deposits to foreign residents (both
U.S. dollar- and foreign currency-denominated) that are payable on demand.
CQ-1 Instructions
14
b. Arrears (8020-9)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) that are past due. A liability is past due when
principal or interest due is unpaid for 30 days or more.
c. Non-Interest Paying Items without a Fixed Maturity Including
Repos Under Continuing Contract (8030-6)
In each column, report non-interest-bearing liabilities to foreign residents (both
U.S. dollar- and foreign currency-denominated) that have no stated maturity or
that rollover under continuing contract. (Items originally sold at a discount are
considered interest bearing, even if they do not have a stated interest payment.
Therefore, no liabilities sold at a discount should be reported in this row.)
d. Other Items without a Fixed Maturity Including Repos Under A
Continuing Contract (8040-3)
In each column, report interest-bearing liabilities to foreign residents (both U.S.
dollar- and foreign currency-denominated) that have no stated maturity or are
under continuing contract. (Items originally sold at a discount are considered
interest bearing, even if they do not have a stated interest payment.)
e.
Other, 90 Days or Less (8051-9)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of no more than 90
days.
f. Over 90 Days to 180 Days (8052-7)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 90 days but no
more than 180 days.
g. Over 180 Days to 270 Days (8053-5)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 180 days but
no more than 270 days.
h. Over 270 Days to 1 Year (8054-3)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 270 days but
no more than 1 year. (“Year” may be defined based upon 360 days, 365 days or
1 calendar year, based upon the reporter’s business practices.)
i.
Over 1 Year to 2 Years (8055-1)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 1 year but no
more than 2 years. (“Year” may be defined based upon 360 days, 365 days or 1
calendar year, based upon the reporter’s business practices.)
CQ-1 Instructions
15
j. Over 2 Years (8057-8)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency denominated) with a remaining maturity of over 2 years.
(“Year” may be defined based upon 360 days, 365 days or 1 calendar year,
based upon the reporter’s business practices.)
CQ-1 Instructions
16
III. TIC Form CQ-2: Report of Commercial Liabilities to, and
Commercial Claims on, Unaffiliated Foreign Residents
A. What to Report
1. Reportable Liabilities and Claims
Report all (U.S. dollar- and foreign currency-denominated) commercial liabilities to,
and claims on, unaffiliated foreign residents. Commercial liabilities and claims are
those which arise from the purchase and sale of goods (including new and used
capital goods) and services. Reportable commercial liabilities and claims include:
Accounts payable and receivable arising from the import or export of goods and
services, including new and used goods.
Advance payments received for future deliveries of goods and services.
Claims on inventory held outside the United States.
Credits due to or from a foreign resident resulting from returned goods or from
cancelled service contracts.
Accrued liabilities and claims for royalties or similar fees.
Fees due or payable, such as docking fees and airplane landing fees.
2. Unaffiliated foreign resident
A foreign resident affiliate is any foreign-resident entity for which the reporter owns
10 percent or more of its voting equity (or the equivalent); or any foreign-resident
“parent” company which owns 10 percent or more of the reporter’s voting equity (or
the equivalent); or any foreign-resident company which is a subsidiary (50 percent
or more owned) of a foreign parent company of the reporter. All other foreignresident entities are “unaffiliated foreign residents.”
3. Specific Exclusions
Contingent liabilities or claims.
Liabilities and claims held for collection by U.S. banks or brokers/dealers, such as
accounts, notes, and drafts payable.
Spot foreign exchange contracts.
Derivatives, including futures, forward exchange contracts, options, swaps, and
warrants.
Financial liabilities and claims. (See Section II.A., “What to Report,” on the TIC
CQ-1 for further information.)
Claims on foreign residents arising from advices issued by banks in the United
States of their intent to make payment under deferred payment letters of credit
issued by foreign banks in favor of U.S. exporters.
Financial and operating leases. (See Section II.A, “What to Report,” on the TIC
CQ-1 for further information.)
CQ-2 Instructions
17
B. Column Instructions
1. Trade Payables (Column 1)
Report gross liabilities due to unaffiliated foreign residents arising from:
Deferred payment for goods imported into the United States, whether in transit
or located in foreign countries, and for services.
Acceptances made directly for your account by unaffiliated foreign residents.
The return of goods or cancellation of services.
Overpayments for goods or services.
Accrued liabilities for royalties and similar fees.
2. Advance Receipts and Other Liabilities (Column 2)
Report gross liabilities to unaffiliated foreign residents arising from:
All advance payments received from unaffiliated foreign residents for future
deliveries of goods or future rendering of services (even though the funds have
been used in the production of goods not yet delivered), whether payable in cash
or through barter agreements. (However, exclude all forward settling derivative
contracts).
All other commercial liabilities (as defined in Section III.A above).
3. Trade Receivables (Column 3)
Report gross claims on unaffiliated foreign residents arising from:
Deferred receipts from the sale of goods exported from the United States or from
the sale of goods acquired abroad, and from the sale of services to foreign
residents.
The return of goods or cancellation of service contracts.
Overpayments for goods or services.
Accrued claims for royalties and similar fees.
4. Advance Payments and Other Claims (Column 4)
Report gross claims on unaffiliated foreign residents arising from:
Advance payments made to unaffiliated foreign residents for future delivery of
goods or for the future rendering of services or from rights to receive
commodities or services from unaffiliated foreign residents under barter
agreements (excluding all forward settling derivative contracts).
Goods that the reporter owns located in foreign countries (if the goods are in
transit report opposite the country of ultimate destination).
All other commercial claims (as defined in Section III.A above).
CQ-2 Instructions
18
C. “Of Which” Items Instructions
1. Assets Written Off This Quarter
Charge-offs or specific reserves for reportable claims taken partially or entirely
during the reporting period should be reported in the row titled “Assets Written Off
This Quarter” (row 8200-9) only in the quarter they are established. (See General
Instructions Section I.E for detailed information on charge-offs.)
2. Foreign Currency Memorandum Rows
For each column, report the amounts of positions (converted into U.S. dollars using
the closing spot exchange rate on the as-of date of the report) reported in the Grand
Total Row (9999-6) that are denominated in Canadian Dollars (8500-1), Euros
(8500-2), British Pounds Sterling (8500-3), Japanese Yen (8500-4), Swiss Francs
(8500-5) and All Other Foreign Currencies (8500-6).
3. Remaining Maturities - Claims
This section is required to be completed only by reporters with total reportable
claims of $200 million or more.
Report claims included in the Grand Total Row (9999-6) by remaining maturity.
Remaining maturity is the amount of time remaining from the report date until the
final contractual maturity date. (All foreign currency-denominated liabilities and
claims should be converted to U.S. dollars using the closing spot exchange rate on
the as-of-date). Advance receipts and advance payments should be considered as
maturing in one year or less even if the product or work which the receipts or
payments pertain to will not be completed for more than one year.
a. Items with no fixed maturity (8139-6)
In columns 3 and 4 report claims on foreign residents (both U.S. dollar- and
foreign currency-denominated) that are past due, due immediately, have no
stated maturity or that rollover under continuing contract.
b. Maturing in 1 Year or Less (8143-4)
In columns 3 and 4, report claims on foreign residents (both U.S. dollar- and
foreign currency- denominated) with a remaining maturity of 1 year or less.
c. Maturing in Over 1 Year (8147-7)
In columns 3 and 4, report claims on foreign residents (both U.S. dollar- and
foreign currency- denominated) with a remaining maturity of over 1 year.
(“Year” may be defined based upon 360, 365 days, or 1 calendar year based
upon the reporter’s business practices.)
4. Remaining Maturities - Liabilities
This section is required to be completed only by reporters with total reportable
liabilities of $200 million or more.
CQ-2 Instructions
19
Report liabilities included in the Grand Total Row (9999-6) by remaining maturity.
Remaining maturity is the amount of time remaining from the report date until the
final contractual maturity date. (All foreign currency-denominated liabilities and
claims should be converted to U.S. dollars using the closing spot exchange rate on
the as-of date). Advance receipts and advance payments should be considered as
maturing in one year or less even if the product or work which the receipts or
payments pertain to will not be completed for more than one year.
a. Arrears (8020-9)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) that are past due. A liability is past due when
principal or interest due is unpaid for 30 days or more.
b. Non-Interest Paying Items without a Fixed Maturity (8030-6)
In each column, report non-interest-bearing liabilities to foreign residents (both
U.S. dollar- and foreign currency-denominated) that have no stated maturity or
that rollover under continuing contract. (Items originally sold at a discount are
considered interest bearing, even if they do not have a stated interest payment.
Therefore, no liabilities sold at a discount should be reported in this row.)
c. Other Items without a Fixed Maturity (8040-3)
In each column, report interest-bearing liabilities to foreign residents (both U.S.
dollar- and foreign currency-denominated) that have no stated maturity or are
under continuing contract. (Items originally sold at a discount are considered
interest bearing, even if they do not have a stated interest payment.)
d. Other, 90 Days or less (8051-9)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity no more than 90 days.
e. Over 90 Days to 180 Days (8052-7)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 90 days but no
more than 180 days.
f. Over 180 Days to 270 Days (8053-5)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 180 days but
no more than 270 days.
g. Over 270 Days to 1 Year (8054-3)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 270 days but
no more than 1 year. (“Year” may be defined based upon 360 days, 365 days or
1 calendar year, based upon the reporter’s business practices.)
h. Over 1 Year to 2 Years (8055-1)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 1 year but no
CQ-2 Instructions
20
more than 2 years. (“Year” may be defined based upon 360 days, 365 days or 1
calendar year, based upon the reporter’s business practices.)
i.
Over 2 Years (8057-8)
In each column, report liabilities to foreign residents (both U.S. dollar- and
foreign currency-denominated) with a remaining maturity of over 2 years.
(“Year” may be defined based upon 360 days, 365 days or 1 calendar year,
based upon the reporter’s business practices.)
CQ-2 Instructions
21
IV.
APPENDIX A: Reporting Requirement Flowcharts
Situation 1 - A U.S. resident has a liability to a foreign resident in the form of a short-term
negotiable or non-negotiable security
Flowchart 1A: A U.S. resident custodian is used
Flowchart 1B: No U.S. resident custodian is used
Situation 2 - A U.S. resident has a claim on a foreign resident in the form of a short-term
security or a certificate of deposit (of any maturity)
Flowchart 2A: A U.S. resident custodian is used
Flowchart 2B: No U.S. resident custodian is used
Situation 3 - Loans of U.S. residents (including drawn syndicated loans)
Flowchart 3A: A U.S. resident is servicing the loan or acting as an administrative agent
Flowchart 3B: No U.S. resident is servicing the loan or acting as an administrative
agent
22
Situation 1: A U.S. resident has a liability to a foreign resident in the form of
a short-term security
Flowchart 1A: A U.S.-resident custodian is used
Foreign person/investor
U.S. resident issuer
does not report the
security or CD on the
TIC forms.
U.S.-resident custodian
Report on the TIC BL-2 (if
U.S. dollar-denominated)
or on the TIC BQ-2, Part 2
(if foreign currencydenominated).
Flowchart 1B: No U.S.-resident custodian is used for a negotiable
instrument
U.S. TIC C issuer
Foreign-resident person
or custodian
Report on the TIC CQ-1
form.
Note: All short-term negotiable or non-negotiable securities issued
directly in a foreign market should be reported in this manner.
23
Situation 2: A U.S. resident has a claim on a foreign resident in the form of a
short-term security or a certificate of deposit (of any maturity)
Flowchart 2A: A U.S.-resident custodian is used
U.S. person/investor
U.S. resident issuer
does not report the
security or CD on the
TIC forms.
U.S.-resident custodian
Report on the TIC BL-2 (if
U.S. dollar-denominated)
or on the TIC BQ-2, Part 2
(if foreign currencydenominated).
Flowchart 2B: No U.S.-resident custodian is used for a negotiable
instrument
U.S. person / investor
Foreign custodian,
debtor, or issuer
Report on the TIC CQ-1
form (or on the TIC BQ-1
or TIC BQ-2 form if not a
TIC C reporter.
24
Situation 3 -Loans of U.S. residents (including drawn syndicated loans)
Flowchart 3A: A U.S. resident is servicing the loan or acting as an
administrative agent
U.S. resident borrower
Loan
Foreign lender
U.S. administrative agent
Does not
report on TIC
C forms
U.S. administrative agent
reports on the BL-2 (if U.S.
dollar currency-denominated)
or the BQ-2, Part 2 (if foreign
currency-denominated).
Flowchart 3B: No U.S. resident is servicing the loan or acting as and
administrative agent
U.S. resident borrower
Loan
Foreign lender
Since no U.S. administrative
agent is used, the U.S.
borrower reports the liability
to foreign residents on the
TIC CQ-1 form (or TIC BL-1
form if not a TIC C filer).
25
V.
APPENDIX B: Geographical Classification
CODES FOR COUNTRIES, AREAS & 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, next to these instructions, at:
http://www.treas.gov/tic/forms-c.shtml
26
VI.
APPENDIX C: List of Foreign Official Institutions
CERTAIN FOREIGN INSTITUTIONS CLASSIFIED AS OFFICIAL, A LIST TO BE
USED ONLY FOR PURPOSES OF REPORTING ON TREASURY INTERNATIONAL
CAPITAL (TIC) FORMS
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.treas.gov/tic/forms-c.shtml .
27
VII. APPENDIX D: Glossary
The glossary presents definitions, discussions of accounting issues, and other topics that
require more extensive treatment than is practical to include in the body of the
instructions.
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/ticdata/Publish/ticglossary-2018march.pdf.
28
| File Type | application/pdf |
| File Modified | 2019-07-26 |
| File Created | 2019-07-26 |