FFIEC019_20220331_f_draft

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

FFIEC019_20220331_f_draft

OMB: 7100-0213

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 7100-0213 can be found here:

2024-08-08 - Extension without change of a currently approved collection

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Country Exposure Report for U.S. Branches and
Agencies of Foreign Banks (FFIEC 019)
Revisions to the FFIEC 019

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The following draft report form and draft instructions for the FFIEC 019, both
of which are subject to change, reflect the proposed revisions described in
the initial 60-day Paperwork Reduction Act (PRA) Federal Register notice
published in the Federal Register on May 7, 2021 (see Letter for Proposed
Revision to the FFIEC 019 Report, dated May 21, 2021). As discussed in
the final PRA Federal Register notice published in the Federal Register on
August 18, 2021, the agencies are proceeding with the revisions to the
FFIEC 019 report form and instructions as proposed. The effective date for
these revisions is the March 31, 2022, report date.
Furthermore, in response to a comment letter received, clarifications for
certain line items are being made to the FFIEC 019 instructions.

The initial and final PRA Federal Register notices are available at
https://www.ffiec.gov/forms019.htm.

Draft as of August 18, 2021

Board of Governors of the Federal Reserve System OMB Number 7100–0213
Federal Deposit Insurance Corporation
Office of the Comptroller of the Currency
Approval expires September 30, 2024
Page 1 of 2

Federal Financial Institutions Examination Council

Report at the close of business
Month / Day / Year

This report is required to be filed by U.S. branches and agencies of foreign
banks pursuant to authority contained in the following statutes:

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

Board of Governors of the Federal Reserve System—Sections 7 and 13 of the
International Banking Act (12 U.S.C. §§ 3105, 3108); Federal Deposit Insurance
Corporation—Section 7 of the Federal Deposit Insurance Act (12 U.S.C. § 1817);
and Office of the Comptroller of the Currency—the National Bank Act, as
amended (12 U.S.C. § 161).

Name

Title

an authorized officer of the U.S. branch or agency named, hereby certify on

Name

the

Title

day of

Day

,
Month

, that this report had been
Year

examined by me and is true and complete to the best of my knowledge and belief.

Area Code / Phone Number

Name of Reporting Institution

City

State

Zip Code

Signature of Authorized Officer

Title

The Federal Reserve System, the Federal Deposit Insurance Corporation, and
the Office of the Comptroller of the Currency consider individual office
information reported on this form to be exempt from public disclosure under
Section (b)(8) of the Freedom of Information Act (5 U.S.C. § 552(b)(8)) and will
not voluntarily disclose such information to the public.

Name, title, and telephone number of person to whom inquiries regarding this
report may be directed:

Public reporting burden for this collection of information is estimated to average 10 hours per response, including the time for reviewing instructions, searching existing data sources, gathering and maintaining the data needed, and completing and reviewing the collection of information. A Federal agency may not conduct or sponsor, and an
organization (or a person) is not required to respond to a collection of information, unless it displays a currently valid OMB control number. Send comments regarding this burden estimate or any other aspect of the collection of information, including suggestions for reducing this burden, to Secretary, Board of Governors of the Federal Reserve
System, 20th and C Streets, NW, Washington, DC 20551; and to the Office of Management and Budget, Paperwork Reduction Project (7100–0213), Washington, DC 20503.
03/2022

FFIEC 019
Page 2 of 2

To be completed for the home country and other countries to which adjusted exposure (as calculated for column 4) is greater than or equal to $20 million.

Report U.S. Dollar Amounts in Millions
Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents

AF
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Adjustment for Guarantees and
Other Indirect Claims

Country

By Sector of Borrower or Guarantor

Name

Code

Home Country

Foreign Countries:1
Europe
Albania

15105

Andorra

10103

Armenia

16519

Austria

10189

Azerbaijan

16527

13307

Belarus

16209

Belgium

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Bank of International Settlements

(Column 2)
(Column 3)
Claims in
Guarantees and
Column 1
Other Indirect
Claims for which
on Borrowers
Country Listed is
with
a Head Office or Country of Head
Office or
Guarantor in
Guarantor
Another Country

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

10251

1 The United States is not to be reported as one of the foreign countries. Do not report any countries for which Column 4 is less than $20 million.
03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

(Column 1)
Total Direct
Claims on
Foreign
Residents

Name

Code

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

Commitments

By Remaining Maturity
(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

14109

Bulgaria

15202

Croatia

14214

10405

Czech Republic

15288

Denmark

10502

Estonia

15407

European Central Bank

13501

Faroe Islands

10618

Finland

10707

France

10804

Georgia

16535

Germany

Gibraltar

Greece

Cyprus

Bosnia and Herzegovina

AF
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Europe—Continued

11002

11088

11207

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code
10545

Guernsey

13006

Holy See

13102

Hungary

15504

Iceland

11304

Ireland

11401

Isle of Man

13008

Italy

11509

Jersey

13007

Kazakhstan

16543

Kosovo

13471

Kyrgyzstan

16551

Latvia

15601

Liechtenstein

Lithuania

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Greenland

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Europe—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

11606

15709

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

(Column 1)
Total Direct
Claims on
Foreign
Residents

Name

Code

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

Commitments

By Remaining Maturity
(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

11703

Macedonia

14419

Malta
11819
16306

Monaco

12009

Montenegro

13625

Netherlands

12106

Norway

12203

Poland

15768

Portugal

12319

Romania

15806

Russia

16101

San Marino

12408

Serbia

Slovakia

Moldova

Luxembourg

AF
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Europe—Continued

13218

15318

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

(Column 1)
Total Direct
Claims on
Foreign
Residents

Name

Code

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

Commitments

By Remaining Maturity
(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

14338

Spain

12505

Sweden
12602

Switzerland

12688

Tajikistan

16578

Turkey

12807

Turkmenistan

16616

Ukraine

16403

United Kingdom

13005

Uzbekistan

16705

Latin America
30104

Belize

35718

Bolivia

30201

Brazil

Chile

Argentina

Slovenia

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Europe—Continued

30309

30406

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

(Column 1)
Total Direct
Claims on
Foreign
Residents

Name

Code

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

Commitments

By Remaining Maturity
(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Costa Rica

30589

Ecuador

31003

El Salvador

31089

Falkland Islands

36307

French Guiana

36404

Guatemala

31208

Guyana

31305

Honduras

31488

Mexico

31704

Nicaragua

31801

Panama

31887

Paraguay

32107

Peru

Suriname

30503

Colombia

AF
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Latin America—Continued

32204

37702

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

(Column 1)
Total Direct
Claims on
Foreign
Residents

Name

Code

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

Commitments

By Remaining Maturity
(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

32603

Venezuela

32719

Caribbean
Anguilla

30228

Antigua and Barbuda

35203

Aruba

35254

Bahamas

35319

Barbados

30155

Bermuda

35602

Bonaire, St. Eustatius and Saba
36161
36137

Cuba

30708

Curacao

36188

Dominica

36218

Dominican Republic

Cayman Islands

Uruguay

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Latin America—Continued

Eastern Caribbean Central Bank

30805

35416

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code
36706

Guadeloupe (and smaller French islands)

36803

Haiti

31402

Jamaica

31607

Martinique

37001

Montserrat

37109

St. Martin and St. Barthelemy

36471

St. Kitts and Nevis

37303

St. Lucia

37508

St. Maarten

36196

St. Vincent and the Grenadines

37605

Trinidad and Tobago

32409

Turks and Caicos Islands

37818

Virgin Islands, British

Asia

Afghanistan

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Grenada

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Caribbean—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

35807

40401

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code

Bahrain

40703

Bangladesh

40746

Bhutan

40819

Brunei

41009

Burma

41106

Cambodia

41203

China: Mainland

41408

East Timor

45004

Hong Kong

42005

India

42102

Indonesia

42218

Iran

42307

Israel

Japan

42404

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Iraq

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Asia—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

42501

42609

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code
42706

Korea, North

44407

Korea, South

43001

Kuwait

43109

Laos

43303

Lebanon

43419

Macau

43508

Malaysia

43605

Maldives

43702

Mongolia

43818

Nepal

44202

Oman

44105

Pakistan

44709

Philippines

Qatar

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Jordan

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Asia—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

44806

45101

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code

Saudi Arabia

45608

Singapore

46019

Sri Lanka

41319

Syria

46205

Taiwan

46302

Thailand

46418

United Arab Emirates

46604

Vietnam

46906

West Bank and Gaza

47201

Yemen

47104

Africa
50105

Angola

50202

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Algeria

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Asia—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

Bank of Central African States (BEAC)

50318

Benin

51802

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code

Botswana

50504

Burkina Faso

57118

Burundi

50806

Cameroon

51004

Cape Verde

51209

Central African Republic

51306

Central Bank of West African States (BCEAO)

50644

Chad

51403

Comoros

51519

Congo (Brazzaville)

51608

Congo (Kinshasa)

51705

Djibouti

Egypt

Equatorial Guinea

53007

52302

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Cote d'Ivoire (Ivory Coast)

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Africa—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

57002

51942

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code
52019

Ethiopia

52108

Gabon

52418

Gambia, The

52507

Ghana

52604

Guinea

52701

Guinea-Bissau

54402

Kenya

53104

Lesotho

53155

Liberia

53201

Libya

53309

Madagascar

53406

Malawi

53503

Mali

Mauritania

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Eritrea

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Africa—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

53589

53708

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code
53805

Mayotte

54518

Morocco

54003

Mozambique

54089

Namibia

54127

Niger

54208

Nigeria

54305

Reunion

54607

Rwanda

55018

Saint Helena

55107

Sao Tome and Principe

55204

Senegal

55301

Seychelles

55409

Sierra Leone

Somalia

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Mauritius

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Africa—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

55506

55603

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code

South Africa

55719

South Sudan

53392

Sudan

56103

Swaziland

56219

Tanzania

56405

Togo

56502

Tunisia

56707

Uganda

56804

Western Sahara

56006

Zambia

57207

Zimbabwe

54704

British Indian Ocean Territory

Canada

Cook Islands

60089
60208

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Other Countries
Australia

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Africa—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

29998

60402

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

Code
60607

French Polynesia

60704

Kiribati

60526

Marshall Islands

61204

Micronesia, Federated States of

60305

Nauru

61301

New Caledonia

61409

New Zealand

61689

Niue

61808

Palau

62502

Papua New Guinea

61751

Pitcairn Islands

62103

St. Pierre and Miquelon

62219

Samoa

Solomon Islands

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

Fiji

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

Name

Other Countries—Continued

AF
T

(Column 1)
Total Direct
Claims on
Foreign
Residents

Commitments

By Remaining Maturity

62618

62308

03/2022

Adjustment for Guarantees and
Other Indirect Claims

Country

Adjusted Claims on Foreign Residents

Distribution of Claims on Unrelated Foreign Residents
By Sector of Borrower or Guarantor

(Column 1)
Total Direct
Claims on
Foreign
Residents

Code

Tokelau Islands

(Column 4)
Total
Adjusted Claims
(Column1–2+ 3)

(Column 5)
Claims on
Related NonU.S. Offices of
the Reporter
Included in
Column 4

(Column 6)
Total Adjusted
Claims on
Unrelated
Foreign Borrowers
Columns
(Column 4 – 5)

(Column 7)
Foreign Public

(Column 8)
Unrelated
Foreign Banks

(Column 9)
Other
Unrelated
Foreign
Residents

(Column 10)
One Year
or Less

(Column 11)
More than
One Year

(Column 12)
Commercial and
Standby Letters
of Credit and
Legally Binding
Loan
Commitments

62405

62448

Tuvalu

60518

Vanuatu

61603

Wallis and Futuna

60119

Tonga

AF
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Name

Other Countries—Continued

Commitments

By Remaining Maturity

03/2022

INSTRUCTIONS FOR PREPARATION OF

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

AF
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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
foreign
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
Insert A

FFIEC 019

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 https://www.frbservices.org/central-bank/
reporting-central/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.
GEN-1
September
2018
March 2022

Insert A
Differences between FFIEC 019 Reporting and U.S. GAAP
The differences in accounting treatment between FFIEC 019 reporting and U.S. GAAP are as
follows:
U.S. GAAP
Offsetting of positive and
negative fair values are
permitted when a “right of
setoff” exists under
ASC Subtopic 210-20,
Balance Sheet – Offsetting.

FFIEC 019
Offsetting of positive and
negative fair values is
permitted, consistent with
U.S. GAAP. However, only
net positive fair values are
reported on the FFIEC 019.

Although the FASB
accounting standards
codification (ASC) does not
address CUSIP netting, it is
industry practice to net
trading assets against trading
liabilities in the same security
(i.e., with the same CUSIP or
ISIN 1).

CUSIP netting is allowed for
the FFIEC 019 report. In
addition, short positions in
the same issuer and asset
class of the trading asset may
be reported as an offsetting
positions for trading book.

AF
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Reporting Item
Netting of Derivative
Contracts

Netting of Trading Assets

A Committee on Uniform Securities Identification Procedures (CUSIP) number or an International Securities
Identification Number (ISIN) is used to uniquely identify a specific security.

March 2022
21

General Instructions

Definitions Of Terms Used In The
Report
United States (U.S.)

(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.

AF
T

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.

(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

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;

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

GEN-2
September 2000

FFIEC 019

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.

AF
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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

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.

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.
Insert B

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

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.)
GEN-3

FFIEC 019

March 2022

Insert B
The term “claims” follows the definition for assets in the instructions for preparation of the
FFIEC 031 and FR Y-9C and includes, but is not limited to, the following types of assets:

•
•
•
•
•
•

Vault Cash
Deposit balances, both interest bearing and non-interest bearing, held at banks
Balances with central banks and official institutions
Securities
Federal funds sold
Loans
Holdings of acceptances of banks
Direct lease financing
Investments in unconsolidated subsidiaries and associated companies
Positive fair value of interest rate, foreign exchange, equity, commodity and other
derivative contracts
Customers’ liability on acceptances outstanding
Accrued income receivables (including interest, com- missions and income earned or
accrued and applicable to current or prior periods, but not yet collected)
Resale agreements and other financing agreements (reported net if permitted under ASC
Subtopic 210-20,)
Asset sales with recourse
Participations and syndications of loans
Deferred tax assets

AF
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•
•
•
•
•
•
•
•
•
•

Exclude: Premises, right-of-use assets, other real estate owned, bank-owned life insurance,
company-owned life insurance, physical commodities held in inventory, pension assets,
goodwill, and other intangible assets.

March 2022
24

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.

Indirect Claims

• ensure the terms of credit derivatives provide an
effective guarantee, even in the case of a maturity
mismatch,

AF
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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:

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.
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

• prohibit clauses that reduce the effectiveness of the
guarantee in the case of default,
• contain effectual events of default, and
• reference the same legal entity.

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.
Insert C

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.

GEN-4

March 2022

FFIEC 019

Insert C
Examples of Indirect Claims
Required Risk Transfers
The outward and inward redistribution of claims from an “immediate-counterparty” basis to an
“ultimate-risk.”

1. Guarantees

AF
T

If full credit protection is provided by more than one source, e.g., from multiple guarantors or
multiple forms of collateral, the ultimate-risk claim should be determined by the sector and
residence of the highest rated credit enhancer (using the reporter’s internal rating system). For
instance, for a claim on a bank branch for which eligible collateral is posted, it should be
determined whether the counterparty’s parent bank or the collateral has a higher credit rating.
The claim should then be reported, accordingly, on an ultimate-risk basis.

Guarantees are legally binding commitments by a third party to repay a debt if the direct obligor
fails to do so. Guarantees include financial and performance standby letters of credit and
acceptances (for the amount of the participation sold). Documents that do not establish legal
obligations, such as “comfort” letters, letters of awareness, or letters of intent, are not guarantees
for the purpose of this report.
Guarantees provided by the reporter’s head office or other consolidated units of the reporter
should not be considered guarantees for the purposes of this report.
Guarantees providing protection to the reporter should result in the reallocation of the claim
from the sector and country row of the immediate

Ownership of fund shares in an unconsolidated investment entity should be reported on an
immediate and ultimate risk basis according to the country and sector of the investment
entity. The underlying assets of the investment fund do not provide an effective guarantee for
purposes of the FFIEC 019 report.

2. Insurance Policies

Insurance policies that guarantee payment of a claim if the borrower defaults or if nonconvertibility occurs should be reallocated to the non-bank sector of the country of residence
of the entity providing the insurance. However, limited purpose policies, such as “political
risk insurance” policies should not be used as a basis for reallocation. Conversely, if a
reporter issues an insurance policy guaranteeing the payment of a claim if a foreign borrower
defaults, the amount of the protection sold.

3. Head Offices
For the purposes of this report, claims on a bank branch (but not on a subsidiary) of a banking
organization are considered to be guaranteed by the head office of the organization, even without
March 2022
26

a legally binding agreement. Therefore, claims on bank branches should be reallocated to the bank
sector in the country in which the parent institution is chartered.
4. Reporting Credit Derivatives
A. Risk Transfers

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Reporters should report credit derivative contracts purchased, (including, but not
limited to, credit default swaps and options, total return swaps and sovereign risk
options), as guarantees for purposes of this report, provided the institution
considers the arrangement to be an effective credit risk mitigant based on its internal
criteria and provided the contract contains provisions to pass the credit risk to the
counterparty. A reporter’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 reference the same legal entity as the obligor.
Claims for which credit derivatives form an effective risk transfer should be
reallocated to the sector and country of residence of the entity that is providing the
protection.

Credit protection purchased to guarantee a claim reported on an immediate counterparty
basis should be reported.

If the notional amount of the credit protection purchased is less than the amount of
the immediate claim, the notional amount of the guaranteed portion should be
reallocated to the sector and country of the credit protection seller, and the nonguaranteed portion should be reported opposite the sector and country of the
immediate obligor.

For contracts with variable notional principal amounts, report the notional principal
amounts as of the report date.

B. Treatment of Multi-Name Credit Derivatives
Purchases and sales of credit derivatives guaranteeing multiple underlying reference
entities (i.e., multi-name instruments, including portfolio or basket credit default
swaps (CDS), CDS indexes, and “tranched” CDS contracts) should be reported on
the FFIEC 019. However, only non-tranche index and single name CDS contracts may be
used to risk transfer an immediate claim.

Regardless of whether reported on, if the underlying basket is composed of reference
entities located in one country, report the full notional amount of the contract opposite the
country of the reference entity. If the underlying basket is composed of several securities
from several countries, the underlying reference entities should be reported on a pro-rata
basis.
CDS tranches, and bespoke CDS such as Nth-to-default contracts, and similar credit
derivative contracts, should be reported on. For these types of contracts, if the underlying
March 2022
27

reference entities are domiciled in multiple countries and payments to the protection
buyer are not triggered by a credit event in a particular reference entity, but are triggered
by a default past a predetermined threshold, the notional value of the contract should be
reported in the “Unallocated” row.
5. Collateralized Claims
Eligible collateral for risk transfers on the FFIEC 019 includes collateral that is:
(1 ) Liquid and readily realizable, and
(2 ) Is realizable outside of the country of residence ofthe borrower.

Cash

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Eligible collateral includes:
If collateral is in the form of cash, the sector and country of the “guaranteeing” party is the sector
and country of residence of the legal entity where the cash is held (i.e., the legal entity that has
the liability for the cash collateral). Cash collateral posted to the same sector and country as the
immediate claim should result in no risk transfer.
Debt and Equity Securities

If collateral is in the form of investment grade debt or marketable equity securities, the sector and
country of the “guaranteeing” party is the sector and country of residence of the party issuing the
security.

However, in the case of resale agreements, securities lending arrangements, and other
similar financing agreements, the claims should be allocated based on the counterparty,
not the underlying collateral (i.e., no risk-transfer should be made). These should be
reported at the value of the outstanding claim, regardless of the amount of collateral
provided. Resale agreements should also be reported by country of the counterparty.
If the collateral consists of a basket of convertible cur rencies or investment grade securities of
different countries in an amount equal to the immediate claim, break out the underlying
exposures on a pro-rata basis and report opposite the appropriate country and sector.

Collateral provided in the form of cash or securities in excess of the amount of the outstanding
claim (e.g., a margin loan collateralized by securities with a fair value that exceeds the amount
of the margin loan) should only be risk-transferred up to the amount of the underlying claim
Collateral provided by obligors to offset positive fair value positions of derivative contracts
using the same methodology for reporting securities and cash collateral as stated above. If the
reporter has a derivative contract with a positive fair value, and cash (or securities) collateral is
provided, according to the sector and country of the institution holding (or issuing) the
collateral, and the uncollateralized portion should be reported according to the sector and
country of the counterparty.

Assets such as real estate are not liquid or readily realizable and thus cannot be used for a risk
transfer.

March 2022
28

6. Risk Participations
Loans and acceptances, where the reporting bank has sold a legally binding risk participation, are
considered to be guaranteed by the purchaser of the participation for the amount of the
participation sold.
Netting and Offsetting
Netting and offsetting of long and short positions is not permitted on the FFIEC 019 report with
the exception of the following:
“CUSIP netting” 2:

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(1) CUSIP netting should only be applied when the office of the reporter with the position, the
country of the issuer of the underlyingsecurity, and the counterparty to a short position are
in the same country.
(2) as appropriate, the net notional value of credit derivative contracts purchased from and
sold tothe same counterparty and on the same underlying reference entity. Netting may be
done only when all the following apply: (1) there are offsetting purchased and sold positions
on the same reference entity (on a legal entity basis), (2) the contracts are with the same
counterparty, (3) the contracts are subject to a legally enforceable master netting agreement.
The positive fair values of derivative contracts may be offset against negative fair values
of derivatives contracts if, and only if, thepositions were executed with the same
counter- party under a legally enforceable master netting agreement and the offsetting
meets the ASC Subtopic 210-20 criteria. Otherwise, positive fair values must be reported
gross.

In addition, reverse repurchase agreements may be offset by repurchase agreements if,
and only if,the transactions were executed with the same counterparty under a legally
enforceable master repurchase agreement (including multi-jurisdictional and multibranch master netting agreements) and the offsetting meets the criteria in ASC Subtopic
210-20, Balance Sheet— Offsetting. When repurchase agreements are cov ered by
master repurchase agreements, net claim positions should be reported. In addition, for
purposes of the FFIEC 019, net claims resulting from repurchase agreements under
multi-jurisdictional and/or multi-branch master repurchase agreements are considered
guaranteed by counterparty’s head office, or the designated office (“the counterparty”)
subject to the agreement and should be reported in the country of the counterparty on
both an immediate and ultimate risk basis.

2 “CUSIP netting” refers to the industry practice where trading assets and trading liabilities in the same exact

security (based on its security identifier) may be reported on a net basis.
March 2022
29

General Instructions
Insert D

Instructions For Specific Columns
is at least $20 million
of the Report

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.

AF
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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 instituThe amount shown in this column should be reported
tion, as calculated in Column 4 is largest. (The United
States is not to be reported as one of the five countries.) foreignagainst the country for which the direct claim is
reported in Column 1, not against the country of the
However, if the total adjusted exposure of the responguarantor or head office, which might not even be
dent to any of the five “largest” countries is less than
among the countries listed in the report.
$20 million, that country need not be reported on the
, the values reflected in the corresponding columns
form and fewer than five countries (other than the
to that country (other than the home country)
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.

should be
left blank.
Column
3:

Column 1: Total Direct Claims on Foreign
Residents
foreign

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. to
Do
not report
which its exposure is at
direct claims on any other countries. least $20 million

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)

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
GEN-5

FFIEC 019

September
March 2006
2022

Insert D
Specific Instructions for Allocating Claims to the Rows
This report form contains rows for the home country and individual foreign countries. Data
should be allocated to the rows as described below.
Home Country
Home country is determined by the principal residence address of an individual, partnership, or
corporation, and any government or political subdivision, agency, or instrumentality thereof.

AF
T

Foreign Countries
A foreign country is any country other than the United States as defined on page GEN-2. For
claims reported on an immediate-counterparty basis, report claims for the corresponding
country of legal residence (i.e., the country of incorporation or charter, or, for a bank branch,
the country where the branch is licensed) of the immediate counterparty. For claims reported
on an ultimate-risk basis, report claims in the row corresponding to the country of legal
residence (i.e., the country of incorporation or, for a bank branch, the country where the
parent bank is chartered) of the ultimate obligor. (See the definition of Claims on page GEN-3
for more information.)

Exposures on non-bank financial institutions (NBFIs) should be reported for the country
where the institution is incorporated, or otherwise chartered. Institutions such as hedge
funds and Special Purpose Vehicles (SPV) should be reported according to the country of
legal residence (country of incorporation) of the fund/vehicle, not according to the location
of the fund managers or beneficial owners of the fund/vehicle.

March 2022
31

General Instructions

counting claims on these affiliated U.S. offices as indirect home-country exposure. For each country on which direct
claims are reported in Column 1

Column 4: Total Adjusted Claims on Foreign
Residents

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.

AF
T

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.

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.

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.

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: foreign countries on which direct
claims are reported in Column 1

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

Other more specialized considerations affect the
reporting of claims on related institutions, as indicated
in the instructions.
The following examples illustrate how claims with cerforeign
tain 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

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

Columns 7–9: By Type of Borrower or
Guarantor country on which direct claims
are reported in Column 1

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
country on which direct claims
equal Column 6.
are reported in Column 1,

GEN-6
December
March
20222003

FFIEC 019

General Instructions

Column 12: Commercial and Standby Letters of
Credit and Legally Binding Loan Commitments

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.

AF
T

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.

GEN-7
FFIEC 019

December 2003

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:
Country
Code

Country1

Direct
Claims
Col. 1

HOME COUNTRY:
foreign
Japan

Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

42609

AF
T

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

Indirect Claims

29998
13005
10804
30309
12688

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

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

Col. 2

Col. 3

Col. 4

Col. 5

29998
13005
10804
30309
12688

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.

Claims
Related

42609

HOME COUNTRY:
foreign
Japan

Adjusted
Total

Indirect Claims

GEN-8
September
March 20222000

FFIEC 019

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:
Country
Code

Country1

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Indirect Claims

Col. 1

Col. 2

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

AF
T

HOME COUNTRY:
foreign
Japan

Direct
Claims

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

HOME COUNTRY:
foreign
Japan

Indirect Claims

Col. 1

Col. 2

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

29998
13005
10804
30309
12688

Direct
Claims

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

Country
Code

GEN-9
FFIEC 019

September
2000
March 2022

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:
Country
Code

Country1

Direct
Claims
Col. 1

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Claims
Related

Col. 2

Col. 3

Col. 4

Col. 5

100

AF
T

HOME COUNTRY:
foreign
Japan

Adjusted
Total

Indirect Claims

100

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:
foreign
Japan

29998
13005
10804
30309
12688

100

Claims
Related

Col. 3

Col. 4

Col. 5

100

Col. 2

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

Adjusted
Total

Indirect Claims

GEN-10
September
March 20222000

FFIEC 019

General Instructions

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

Country1

Direct
Claims
Col. 1

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Col. 2

Col. 3

100

Adjusted
Total

Claims
Related

Col. 4

Col. 5

100

AF
T

HOME COUNTRY:
foreign
Japan

Indirect Claims

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:
foreign
Japan

Col. 3

Claims
Related

Col. 4

Col. 5

100

29998
13005
10804
30309
12688

100

Col. 2

Adjusted
Total

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

42609

Indirect Claims

GEN-11
FFIEC 019

September
March 2000
2022

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:
Country
Code

Country1

Direct
Claims
Col. 1

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

AF
T

HOME COUNTRY:
foreign
Japan

Indirect Claims

100

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:
foreign
Japan

Col. 2

Col. 3

Col. 4

Col. 5

29998
13005
10804
30309
12688

100

Claims
Related

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

Adjusted
Total

Indirect Claims

GEN-12
September
March 20222000

FFIEC 019

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:
Country
Code

Country1

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

29998
13005
10804
30309
12688

Indirect Claims

Col. 1

Col. 2

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

AF
T

HOME COUNTRY:
foreign
Japan

Direct
Claims

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:
foreign
Japan

Col. 2

Col. 3

Col. 4

Col. 5

29998
13005
10804
30309
12688

100

Claims
Related

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom
France
Brazil
Switzerland

Adjusted
Total

Indirect Claims

GEN-13
FFIEC 019

March
2011
March 2022

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:
Direct
Claims

Country
Code

Country1

Col. 1
HOME COUNTRY:
foreign
Japan

42609

FIVE OTHER COUNTRIES:
Canada
United Kingdom

29998
13005

Col. 3

Claims
Related

Col. 4

Col. 5

foreign
(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.) an exposure of at

10804
30309
12688

least $20 million

Col. 2

Adjusted
Total

AF
T

France
Brazil
Switzerland

Indirect Claims

GEN-14
March
2011
March 2022

FFIEC 019

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