FFIEC019_20180930_i

INSTRUCTIONS FOR PREPARATION OF

Country Exposure Report
for U.S. Branches and Agencies
of Foreign Banks
FFIEC 019

General Instructions
Who Must Report
This report is required each quarter for each branch or
agency of a foreign bank domiciled in the 50 states of
the United States and the District of Columbia that
has total direct claims (including those of its IBF) on
“foreign residents,” as defined later in these instructions, in excess of $30 million or more on the quarterly
report date. (For purposes of this report, Puerto Rican
banks are not considered to be foreign banks; therefore, U.S. branches and agencies of Puerto Rican
banks are not required to submit this report.)
A separate report is to be filed by each branch or
agency that meets the reporting criteria. However,
branches and agencies of the same foreign parent bank
that file the Report of Assets and Liabilities of U.S.
Branches and Agencies of Foreign Banks
(FFIEC 002) on a consolidated basis may also file this
report on that basis.

Scope
This report requires information on the distribution by
country of claims on non-U.S. residents held by U.S.
branches and agencies (including their IBFs) of foreign
banks. Each reporting branch and agency must report
its gross claims on: (1) residents of its home country
(including related non-U.S. offices of the reporting
institution) and (2) residents of the five other countries
for which its adjusted exposure (i.e., direct claims
adjusted for guarantees and other indirect claims) is
largest, if the adjusted exposure for the country is
greater than or equal to $20 million.
Claims are initially reported by the country of direct
obligor and are then adjusted to reflect any guarantees

of parties in other countries. The report covers all
extensions of credit, as well as legally binding loan
commitments and letters of credit. The adjusted claims
on unrelated foreign residents are reported for each
country shown by type of borrower and by the remaining maturity.

Filing of Report
The Federal Reserve acts as the collecting and processing agent of this report for the federal supervisory
authorities. Reporting institutions are required to submit the report quarterly as of the last calendar day each
quarter. Reports must be submitted within 45 calendar
days of the report date. For institutions that do not
wish to submit the report electronically, the original
and two copies of the completed report shall be submitted each quarter to the Federal Reserve Bank in
whose district the reporting branch or agency is
located. Institutions that wish to submit the report
electronically should contact their district Reserve
Bank or go to http://www.frbservices.org/centralbank/
index.html for procedures for electronic submission.
This website also includes a link that reporters may use
to contact the Federal Reserve Bank of New York for
technical assistance.

Valuation
All amounts reported on this form should be valued in
U.S. dollars. Claims denominated in other currencies
should be converted into dollars using the exchange
rate prevailing on the report date.

Rounding
Amounts reported on this form should be rounded to
the nearest million dollars.
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September 2018

General Instructions

Definitions Of Terms Used In The
Report
United States (U.S.)
For purposes of the classification of the reporter’s customers in this report, the term “United States” covers
the 50 states of the United States, the District of
Columbia, Puerto Rico, and territories and possessions of the United States.
Note: This is consistent with the definitions used for
the FFIEC 002 report and for the Treasury International Capital (TIC) Forms.

Foreign Resident/Non-U.S. Resident
For purposes of this report, the terms “foreign resident” and “non-U.S. resident” include any individual,
partnership, or corporation, and any government or
political subdivision, agency, or instrumentality
thereof, located outside the United States, including
non-U.S. offices related to the reporting branch or
agency. These terms also include any international or
regional organization (or subordinate or affiliated
agency thereof) created by treaty or convention
between sovereign states.
For determining residence, reporting institutions
should use the customer’s principal address. However,
claims on a representative of a foreign government that
operates in an official capacity (e.g. an embassy)
should be considered as direct claims on that foreign
country, regardless of the place of residence of the representative. Claims on international or regional organizations should not be considered as claims on the
country in which such organizations are located;
instead, all such organizations are to be treated as a
single “country” (see list of country names and codes).

Related Non-U.S. Offices
These include:
(1) the head office of the reporting branch or
agency and the bank’s branches and agencies
that are located outside the United States;
(2) the foreign holding company of the bank;

(3) other foreign banks (including their branches
and agencies outside the United States) that are
majority-owned by organizations described in
either (i) or (ii) above, or by their majorityowned subsidiaries; and
(4) any other majority-owned subsidiaries of 1, 2,
or 3 above.
Note: This definition of related non-U.S. offices covers
the same institutions as the term “related institutions
domiciled outside the United States” used in the
FFIEC 002 report.

Unrelated Foreign Residents
Includes all non-U.S. residents, both bank and nonbank, other than “related non-U.S. offices” as defined
above.

Foreign Public Borrowers
The term “foreign public borrowers” covers the following institutions: central governments and departments
of central governments of foreign countries and their
possessions; foreign central banks, stabilization funds,
exchange authorities, and government-owned banks
that perform the functions of a central bank or a bank
of issue; corporations and other agencies of central
governments, including development banks, development institutions, and nonbank commercial enterprises whose shares are majority-owned by the central
government or its departments; and state, provincial
and local governments of foreign countries and their
departments and agencies. “Foreign public borrowers”
also includes any international or regional organization
(or subordinate or affiliated agency thereof) created by
treaty or convention between sovereign states.

Unrelated Foreign Banks
For purposes of this report, the term “unrelated foreign banks,” which is a component of “unrelated foreign residents” (see above), covers the following institutions domiciled in foreign countries except those that
are “related non-U.S. offices” (see above): commercial
banks, savings banks, discount houses, and other similar institutions accepting short-term deposits. “Unrelated foreign banks” includes such banking institutions
that are owned by foreign governments unless such

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General Instructions

institutions function as central banks or banks of issue,
in which case they are treated as “foreign public borrowers.” (See above.) Also included as unrelated foreign banks are the foreign branches of U.S. commercial
banks.
Note: This definition of unrelated foreign banks is the
same as the definition of “banks in foreign countries”
used for the FFIEC 002 report.

Other Unrelated Foreign Residents
The term “Other unrelated foreign residents” covers
persons, businesses and institutions other than those
defined as either “foreign public borrowers” (above) or
as “unrelated foreign banks” (above).

Claims
In this report, a distinction is made between “direct
claims” on given countries and “indirect claims.”A
“direct claim” on a given country is one in which the
immediate obligor is a resident of that country; an
“indirect claim” occurs when a resident of another
country, through guarantees or other means, is the
“ultimate” obligor upon whom the reporting institution can make claims in the event the immediate obligor is unable to satisfy the claim. Claims on related
U.S. branches should not be reported as a direct or
indirect claim on the country of the head office.

Adjusted Claims
The adjustment referred to in this report requires the
respondent to deduct from the direct claims on each
country those claims that are guaranteed by parties in
another country and to add to the direct claims on
each country those direct claims on other countries
(including the United States) that parties in the country have guaranteed. Total “adjusted claims” or total
“adjusted exposure” refers to the total figure for a
given country that results from making these adjustments. Claims on unrelated parties that are guaranteed
by the reporter’s head office or a related branch or
agency should not be shifted to the country of the head
office, branch or agency.
For example, a loan to a resident of Country A that is
guaranteed by a resident of Country B is a direct claim
on Country A and an indirect claim on Country B. In
the totals of direct claims, the amount of the loan

would be included in the figure for Country A; in the
totals of adjusted claims, it would be excluded from the
figure for Country A and included in the figure for
Country B. The examples on pages 12–17 illustrate this
process. In the examples, as in the report form, Column
1 shows direct claims on each country to be reported;
Column 2 shows the amount of direct claims on each
country that is guaranteed by parties in other countries
and that must be deducted to calculate adjusted claims;
and Column 3 shows the amount of direct claims on
residents of other countries that residents of each
country have guaranteed. Finally, Column 4 shows the
total adjusted claims on each country and reflects the
adjustments for such “external” guarantees.

Direct Claims
The term “direct claims” refers to the following types
of gross claims (denominated either in U.S. dollars or
in foreign currencies):
• Balances with banks
• Balances with foreign central banks and official
institutions
• Securities held for the respondent’s own account
• Federal funds sold and securities purchased under
agreements to resell
• Loans, as defined in the instructions to the
FFIEC 002 report
• Holdings of acceptances of non-U.S. banks
• Direct lease financing
• Customers’ liability on acceptances outstanding
(excludes own acceptances purchased which are
shown as loans and prepaid acceptances
(anticipations)).
(Note: If the reporting branch or agency is an accepting institution and has contracted with other institutions for them to participate in its acceptance liability
in any way, the total amount of the customer’s liability
on the acceptance, with no deduction for the participation, is to be treated in this report (similar to the
requirements for the FFIEC 002) as a claim held by the
accepting bank. Correspondingly, the participating
institutions do not treat their participation in the
acceptance as a claim in this report.)
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General Instructions

• Accrued income including interest, commissions,
and income earned or accrued and applicable to current or prior periods, but not yet collected.
• Any other asset that results in a claim on a foreign
resident.
When distributing direct claims by country, claims on a
branch (or agency) of a bank are to be treated as direct
claims on the country where the branch is located,
regardless of the location of the branch’s head office.
(Such claims, however, are also treated as indirect
claims on the country of the head office, as described
in the next paragraph.)

be an effective guarantee based on its internal criteria
and, for a direct claim on a foreign resident, the contract contains provisions to pass the transfer risk to the
counterparty. In such cases, the reporting institution’s
internal criteria should, at a minimum, include provisions that:
• ensure the terms of credit derivatives provide an
effective guarantee, even in the case of a maturity
mismatch,
• prohibit clauses that reduce the effectiveness of the
guarantee in the case of default,
• contain effectual events of default, and

Indirect Claims

• reference the same legal entity.

For purposes of this report, the term “indirect claims”
covers “guarantees”and other indirect claims for which
adjustments (additions and subtractions) to direct
claims are required to be made in Columns 2–3.
“Guarantees,” for purposes of this report, consist of
those claims of the reporting institution for which a
third party formally and legally obligates itself to repay
the reporting institution’s claims on the direct obligor
if the latter fails to do so. Documents—such as comfort letters, letters of awareness, or letters of intent—
that do not establish firm legal obligations are not considered guarantees for the purpose of this report.
Guarantees of direct claims on foreign residents must
explicitly pass the transfer risk to the guarantor.
(Direct claims on U.S. residents have no transfer risk,
by definition.) Limited guarantees, such as those that
just cover political risk, do not qualify as guarantees
for the purposes of this report. The term “guarantees”
covers the collateralization of claims if the collateral is
both (1) tangible and liquid, including readily marketable shares of stocks or bonds; and (2) is held “and realizable outside of the country of residence of the borrower. In cases involving collateral, the residence of the
“guaranteeing” party, for purposes of the report, is the
country in which the collateral is held unless the collateral is stocks or bonds, in which case it is the country of
residence of the party issuing the security.

For purposes of this report, claims on a branch or
agency (but not a subsidiary unless explicitly guaranteed as defined in the first paragraph of this section),1
located in one country whose parent bank is headquartered in another country are considered to be “guaranteed” by the head office. Accordingly, a reporting institution having a direct claim on such a branch or agency
is considered to have an indirect claim on the foreign
parent bank. For example, a claim on a U.S. branch of
a Swiss bank would be a direct claim on a U.S. resident
and an indirect claim on a Swiss resident.

The term “guarantees” also includes credit derivative
contracts in the form of off-balance sheet, bilateral
over-the-counter (OTC) swaps and options (including
credit default swaps and options, total return swaps
and sovereign risk options) when the reporting institution is the beneficiary of a contract that it considers to

Remaining Maturity
For loans on which the entire principal is to be repaid
on a single date, the term “remaining maturity” refers
to the time remaining from the “as of ” report date to
the expiration date of the loan. For loans on which
portions of the principal are scheduled to be repaid on
several different dates that may fall into more than one
maturity category, the loan should be allocated to the
appropriate maturity categories on the basis of the
time remaining to each payment date from the “as of ”
report date. Revolving credits should be classified by
the date on which repayment of principal may be
required. If a loan or obligation has been refinanced or
rescheduled and has a new maturity date, the new
maturity date should be used to determine the proper
maturity category.
1. However, if the subsidiary is a related non-U.S. institution as
defined in “unrelated non-U.S. offices,” that amount should be reported
in Column 3 and Column 5.

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General Instructions

Instructions For Specific Columns
of the Report
Columns 1 through 12 are to be filled out for the home
country and for the five other foreign countries to
which the adjusted exposure of the reporting institution, as calculated in Column 4 is largest. (The United
States is not to be reported as one of the five countries.)
However, if the total adjusted exposure of the respondent to any of the five “largest” countries is less than
$20 million, that country need not be reported on the
form and fewer than five countries (other than the
home country) will be reported by the respondent.
The countries listed and reported will vary among
respondents, depending upon each respondent’s own
pattern of total adjusted exposure. The reported country names should be identified using the names and
codes shown on the Department of Treasury geographical classification listing attached to these
instructions. Several examples that illustrate how Columns 1–5 should be completed are provided following
the column instructions.

Column 1: Total Direct Claims on Foreign
Residents
Report in this column, by country (for the home country and the five other countries indicated above), the
total of the reporting institution’s direct claims on
“foreign residents” as defined above. Do not report
direct claims on any other countries.
Note: For each country listed, this total should be
equal to or greater than the sum of the following items
for that country on the TIC reports: Column 6, form
BC, and Columns 3 and 4, form BQ-2. (Because the
TIC reports exclude foreign long-term securities and
accrued income, the amounts reported on this form
will exceed those reported on the TIC forms to the
extent that the totals reported here include such items.)

Column 2: Claims in Column 1 on Borrowers
with a Head Office or Guarantor in Another
Country
For each country on which direct claims are reported
in Column 1, report in Column 2 the amount that:
(1) is guaranteed by residents of another country
(including residents of the United States)

or
(2) represents claims on agencies or branches of a
bank with a head office in a country (including
the United States) other than the one named on
the line.
The amount shown in this column should be reported
against the country for which the direct claim is
reported in Column 1, not against the country of the
guarantor or head office, which might not even be
among the countries listed in the report.

Column 3: Guarantees and Other Indirect
Claims for which the Country Listed in the
Country Column Is the Country of the Head
Office or Guarantor
For each country on which direct claims are reported
in Column 1, report in Column 3 the amount of:
(1) any indirect claims on residents of this country,
which arise from their guarantees of claims on
residents of other countries; and
(2) any claims on branches or agencies located outside the country named on the line but whose
head office is located in this country.
In Column 3, the amounts of such indirect claims are
to be reported against the country of the guarantor or
head office (if that country is one of those listed by the
respondent) not against the country of the direct
claims.
The country against which the exposure constitutes a
direct claim may or may not be one of the countries
listed in the report by a given respondent; therefore, for
any given respondent, the amount reported in Column
3 for the country of the guarantor or head office may
or may not be reflected in Columns 1 and 2. This
would be the case, for example, with direct claims on
U.S. borrowers that are guaranteed by residents of a
country listed in the report.
The amount guaranteed should be included in Column
3 but would not be reported in Columns 1 and 2. (See
examples B and L, below.) However, claims on U.S.
branches and agencies of the respondent’s own bank
(i.e., on those offices that are domiciled in the 50 states
of the United States and the District of Columbia) are
not to be reported in Column 3, in order to avoid
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General Instructions

counting claims on these affiliated U.S. offices as indirect home-country exposure.

Column 4: Total Adjusted Claims on Foreign
Residents
For each country listed, the amount reported in Column 4 is determined by subtracting the amount in Column 2 from Column 1 and then adding the amount
shown in Column 3.

Column 5: Adjusted Claims on Related
Non-U.S. Offices
The amount reported in Column 5, which pertains to
the home country only, is that portion of Column 4
that represents adjusted claims on related offices in the
home country. As suggested above, these adjusted
claims would include claims on the reporting branch’s
or agency’s head office, on its non-U.S. branches and
agencies, and on other “related non-U.S. offices.”
However, they exclude claims of the reporter on any
related U.S. offices.

adjusted claims. In each example, the only entries
shown are those that pertain to the specific claim
described. Note that no entries should be made (and
no examples are shown) when neither the country of
the direct obligor nor the country of the guarantor is
one of the (potentially) six countries listed.
Direct claims on residents of a listed country that are
not guaranteed by parties in any other countries are
reflected only in Columns 1 and 4. See Example A for
such claims on a country other than the home country
and Example H for such claims on the home country.
All of the other examples involve “external” guarantees and show the entries required in Columns 2 and 3
(and when appropriate in Column 5) to reflect these
guarantees and to make the necessary adjustments.

Column 6: Total Adjusted Claims on Unrelated
Foreign Residents
For the home country, enter in Column 6 the amount
reported in Column 4 minus the amount reported in
Column 5. For each other country listed, enter in this
column the same amount reported in Column 4.

Examples of Entries of Columns 1–5
The specific treatment of a given claim, including
whether or not it is reported, generally depends upon
two factors. They are:

Distribution of Adjusted Claims on
Unrelated Foreign Residents, as Reported
in Column 6

(1) whether the obligor (either direct or indirect) is a
resident of the reporter’s home country or of
one of the other five countries shown on the
report, and

This section distributes the adjusted claims reported in
Column 6 by the type of obligor (in Columns 7–9) and
by the remaining maturity (in Columns 10 and 11).

(2) whether the direct claim is guaranteed by a resident of another country.

Columns 7–9: By Type of Borrower or
Guarantor

Other more specialized considerations affect the
reporting of claims on related institutions, as indicated
in the instructions.
The following examples illustrate how claims with certain characteristics would be reflected in the report.
The examples all assume that the respondent is a New
York branch of a foreign bank and that the other five
countries listed are those on which its total adjusted
claims are largest and are at least $20 million for each
country. The countries used in the examples are for
illustration purposes only. The countries shown in the
report by any given respondent will be different,
depending on the respondent’s own pattern of

For each country listed, distribute the amount entered
in Column 6 by type of borrower or guarantor: Column 7, Foreign Public Borrowers; Column 8, Unrelated Foreign Banks; and Column 9, Other Unrelated
Foreign Residents. (See definitions above.) The sum of
Columns 7, 8, and 9 must equal Column 6.

Columns 10–11: By Remaining Maturity
For each country listed, distribute the amounts
shown in Column 6 by length of remaining maturity:
Column 10, one year or less; and Column 11, more
than one year. The sum of Columns 10 and 11 must
equal Column 6.

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December 2003

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General Instructions

Column 12: Commercial and Standby Letters of
Credit and Legally Binding Loan Commitments
Report in this column on the appropriate country line
the respondent’s outstanding and unused letters of
credit (both commercial and standby) that have been
issued for account parties that are residents of the
countries listed in the respondent’s report. Include letters of credit issued to related non-U.S. parties. (For
further discussion of letters of credit refer to the
instructions for Schedule L, items 3 and 4, of the form
FFIEC 002, “Report of Assets and Liabilities of U.S.

Branches and Agencies of Foreign Banks.”) Report
letters of credit opposite the country of the direct obligor and do not adjust for any guarantees.
The respondent should also report in this column the
unused portions of commitments that obligate the
reporting branch or agency to extend credit in the form
of loans or participation in loans, lease financing
receivables, or similar transactions. Report only those
commitments for which the branch or agency has
charged a commitment fee or other consideration, or
otherwise has a legally binding commitment.

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General Instructions

Examples
A. U.S. branch of a Japanese bank has a $100 million claim on a Swiss branch of a Swiss bank, with no guarantees
involved. Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Indirect Claims
Col. 2

Col. 3

100

Adjusted
Total

Claims
Related

Col. 4

Col. 5

100

B. U.S. branch of a Japanese bank has a $100 million claim on a U.S. branch of a Swiss bank. Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to
respondent.

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September 2000

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General Instructions

C. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of a Swiss bank. Entries would be:
Country1

Country
Code

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Direct
Claims

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims

Col. 1

Col. 2

100

100

D. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of a Mexican bank. Entries would be:
Country1

Country
Code

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

1

Direct
Claims

Indirect Claims

Col. 1

Col. 2

100

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

0

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to r
espondent.

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General Instructions

E. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of its own Japanese parent bank.
Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

100

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

100

Indirect Claims
Col. 2

100

0

F. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of an unrelated Japanese bank. Entries
would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

1

100

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

100

0

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to
respondent.

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September 2000

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General Instructions

G. U.S. branch of a Japanese bank has a $100 million claim on its own Japanese parent bank. Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Indirect Claims
Col. 2

Col. 3

100

Adjusted
Total

Claims
Related

Col. 4

Col. 5

100

100

H. U.S. branch of a Japanese bank has a $100 million claim on an unrelated Japanese business with no guarantees
involved. Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

1

100

Indirect Claims
Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

100

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to
respondent.

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September 2000

General Instructions

I. U.S. branch of a Japanese bank has a $100 million claim on a U.K. business guaranteed by a U.S. bank. Entries
would be:
Country1

Country
Code

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Direct
Claims

Indirect Claims

Col. 1

Col. 2

100

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

0

J. U.S. branch of a Japanese bank has a $100 million claim on a Swiss business guaranteed by a U.K. bank. Entries
would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

1

100

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

100

0

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to
respondent.

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September 2000

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General Instructions

K. U.S. branch of a Japanese bank has a $100 million claim on a Canadian business guaranteed by the latter’s U.S.
parent corporation. Entries would be:
Country1

Country
Code

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Direct
Claims

Indirect Claims

Col. 1

Col. 2

100

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

0

L. U.S. branch of a Japanese bank has a $100 million claim on a U.S. business guaranteed by the latter’s Swiss parent corporation. Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to
respondent.

GEN-13
FFIEC 019

March 2011

General Instructions

M. U.S. branch of a Japanese bank has a $100 million claim on a U.S. business guaranteed by the latter’s German
parent corporation. Entries would be:
Country1

Country
Code

Direct
Claims
Col. 1

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom

29998
13005

France
Brazil
Switzerland

10804
30309
12688

1

Indirect Claims
Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

(No Entries for any country shown because, in this example, the country of the
guarantor, Germany, is not one of the five other countries to which the reporter
has the greatest exposure.)

The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will
depend upon that respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to
respondent.

GEN-14
March 2011

FFIEC 019