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

Federal Financial Institutions Examination Council

Instructions for the 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
Effective June 2018

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 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 duefrom 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
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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.
(3) Overdrafts, federal funds and repurchase and
resale agreements.

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.

Rounding
See the entry for “Rounding” in the General Instructions for preparation of the FFIEC 002.

(4) Claims resulting from clearing activities, foreign
exchange transactions, bankers acceptance
transactions, and other activities.

Negative Entries

(5) Capital flows and contributions.

Total Assets Must Equal Total Liabilities

(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.

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.

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

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

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.

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.

Negative entries are not permitted for any item.

General Definitions
Related and Nonrelated Institutions
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)
The Supplement also distinguishes between transactions of the reporting foreign branch with U.S.
addressees and non-U.S. addressees.
For related institutions (whether depository or nondepository), the definitions of U.S. and non-U.S.

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

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
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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) All other maturities (“term”).
Item 2(b) Securities not held for trading.
Include in this item all securities not held for trading,
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.
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 held for investment and held for sale.
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) that are held for investment and held
for sale, 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, part I
are provided for each subitem below.
Item 2(c)(1) Loans secured by real estate.
Report all loans secured by real estate, as defined for
Schedule C, part I, 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, part I, items
2(a)(1), 2(a)(2), and 2(b), that are denominated in U.S.
dollars.
Item 2(c)(3) Commercial and industrial loans.
Report all commercial and industrial loans to U.S.
addressees, as defined for Schedule C, part I, 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, part I
of the FFIEC 002:
• Item 3, Loans to other financial institutions.
• 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., and loans to individuals).
• Item 9, 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

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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 held for investment and held
for sale.
Report the sum of items 2(c)(1) through 2(c)(4) minus
item 2(c)(5).
Item 2(d) Other claims.
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.
• 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(h), denominated
in U.S. dollars.
• Any other claims, as defined for Schedule RAL,
item 1(h), on U.S. addressees denominated in U.S.
dollars.
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.”

tutions, 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 2(c), that are domiciled in the home country of the
reporting foreign branch’s parent bank.
Item 4(b) Nonrelated depository institutions.
Report all claims on nonrelated depository institutions
that are domiciled in the home country of the reporting foreign branch’s parent bank.

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 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 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 insti-

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.
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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 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 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), 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(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.
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.

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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.
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
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.
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).
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 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 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.
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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”).
Item M2(b) Transacted with all other U.S. addressees
(included in item 9(b) above).
Item M2(b)(1) With original maturities of one day or
under continuing contract (“overnight”).
Item M2(b)(2) 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
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) All other negotiable certificates of
deposit.
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.
Report by original maturity in the appropriate category
below all deposits, as defined for Schedule E, denominated 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(a) With original maturities of one day or
under continuing contract (“overnight”).
Item M4(b) All other maturities.

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