Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks

FFIEC 002
Draft Reporting Form for Revisions
Proposed to Take Effect September 30, 2023

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The following draft reporting form, which are subject to change,
present the pages from the FFIEC 002 as they are proposed to be
revised, subject to final approval by the Office of Management
and Budget. These proposed revisions are described in the
federal banking agencies’ initial Paperwork Reduction Act (PRA)
Federal Register notice published in the Federal Register on
February 21, 2023. (see FIL-7-2023, dated February 22, 2023). As
discussed in the agencies' final PRA Federal Register
notice published in the Federal Register on June 13, 2023, the
agencies are proceeding with the revisions to the FFIEC 002,
with certain modifications.

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The initial and final PRA Federal Register notice and draft
redlined instructions for these proposed revisions to the FFIEC
002 are available on the FFIEC webpage for the FFIEC 002.

Draft as of June 13, 2023

FFIEC 002
Page 21 of 32

Schedule O—Other Data for Deposit Insurance Assessments
This schedule is to be completed only by branches whose deposits are insured by the FDIC. Each FDIC-insured branch
must complete items 1 and 2, 4 through 6, Memorandum items 1, 6, and 7, and, if applicable, item 3 and Memorandum
items 2 and 3 each quarter.

and 6,

Reporting Branch
Including Its IBF

, 3, 8, and 9.
Dollar Amounts in Thousands

RCFD

Amount

1. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal Deposit
Insurance Act and FDIC regulations................................................................................ F236
2. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions
(including foreign deposits)........................................................................................... F237
RCFN
3. Total foreign deposits, including interest accrued and unpaid thereon
(included in item 2 above) ............................................................................................ F234

1.
2.
3.

RCFD

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4. Average consolidated total assets for the calendar quarter .................................................... K652
Number
a. Averaging method used (for daily averaging, enter 1; for weekly
averaging, enter 2) ................................................................. K653
5. Average tangible equity for the calendar quarter1................................................................ K654
6. Holdings of long-term unsecured debt issued by other FDIC-insured depository institutions .......... K655

4.
4.a.
5.
6.

1. See instructions for averaging methods. Tangible equity is defined as eligible assets (determined in accordance with Section 347.210 of
the FDIC’s regulations) less the book value of liabilities (exclusive of liabilities due to the foreign bank’s head office, other branches,
agencies, offices, or wholly owned subsidiaries).

Memoranda

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Dollar Amounts in Thousands
1. Total deposit liabilities of the branch (including related interest accrued and unpaid) less allowable
exclusions (sum of Memorandum items 1.a.(1), 1.b.(1), 1.c.(1), and 1.d.(1) must equal Schedule O,
item 1 less item 2):
a. Deposit accounts (excluding retirement accounts) of $250,000 or less:1
(1) Amount of deposit accounts (excluding retirement accounts) of $250,000 or less ................
Number
(2) Number of deposit accounts (excluding retirement accounts) of
F050
$250,000 or less (to be completed for the June report only) ..........
b. Deposit accounts (excluding retirement accounts) of more than $250,000:1
(1) Amount of deposit accounts (excluding retirement accounts) of more than $250,000..............
Number
(2) Number of deposit accounts (excluding retirement accounts) of more
F052
than $250,000...................................................................
c. Retirement deposit accounts of $250,000 or less:1
(1) Amount of retirement deposit accounts of $250,000 or less.......................................
Number
(2) Number of retirement deposit accounts of $250,000 or less
F046
(to be completed for the June report only) .............................
d. Retirement deposit accounts of more than $250,000:1
(1) Amount of retirement deposit accounts of more than $250,000 ......................................

Reporting Branch
Excluding Its IBF
RCON

Amount

F049

M.1.a.(1)
M.1.a.(2)

F051

M.1.b.(1)
M.1.b.(2)

F045

M.1.c.(1)
M.1.c.(2)

F047

M.1.d.(1)

Number

(2) Number of retirement deposit accounts of more than $250,000 ...... F048

M.1.d.(2)

1. The dollar amounts used as the basis for reporting in Memoranda items 1.a. through 1.d. reflect the deposit insurance limits in effect on
the report date.

09/2023
06/2021

FFIEC 002
Page 22 of 32

Schedule O—Continued

7. Not applicable

Dollar Amounts in Thousands
Memorandum item 2 is to be completed by branches with $1 billion or more
in total claims on nonrelated parties.2

RCON

Amount

5597
5590

M.2.
M.3.

LG27

M.6.

LL58

M.7.

MT87
MT89
MT91
MT93
MT95

M.8.(a)
M.8.(b)
M.8.(c)
M.8.(d)
M.9.

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2. Estimated amount of uninsured deposits in the branch, including related interest accrued and
unpaid3 ...................................................................................................................
3. Preferred deposits (to be completed for the December report only) ......................................
4. and 5. Not applicable
6. Outstanding balance of Paycheck Protection Program (PPP) loans ......................................
7. Quarterly average amount of holdings of assets purchased from money market funds under the
Money Market Mutual Fund Liquidity Facility ...................................................................
8. Sweep deposits:
(a) Fully insured, affiliate sweep deposits .......................................................................
(b) Not fully insured, affiliate sweep deposits ..................................................................
(c) Fully insured, non-affiliate sweep deposits .................................................................
(d) Not fully insured, non-affiliate sweep deposits ............................................................
9. Total sweep deposits that are not brokered deposits .........................................................

Reporting Branch
Excluding Its IBF

2. The $1 billion size test is generally based on the total claims on nonrelated parties (Schedule RAL, item 1.i, column A) reported in the preceding
calendar year's June 30 FFIEC 002.
3. Uninsured deposits should be estimated based on the deposit insurance limits set forth in Memorandum items 1.a through 1.d.

Schedule P—Other Borrowed Money

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NOTE: Exclude all transactions with related depository institutions.

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Dollar Amounts in Thousands
1. Owed to nonrelated commercial banks in the U.S. (including their IBFs):
a. Owed to U.S. offices of nonrelated U.S. banks ............................
b. Owed to U.S. branches and agencies of nonrelated foreign banks ..
2. Owed to nonrelated banks in foreign countries:
a. Owed to foreign branches of nonrelated U.S. banks .....................
b. Owed to foreign offices of nonrelated foreign banks......................
3. Owed to others .........................................................................

(Column A)
Total Reporting
Branch or Agency
Including Its IBF

RCFD

Amount

(Column B)
IBF Only

RCFN

Amount

3312
3313

3312
3313

1.a.
1.b.

3314
3315

2.a.
2.b.
3.

2869

3314
3315
2869

RCXX

RCXY

4. Total (sum of items 1 through 3) (must equal Schedule RAL, item 4.c) .. 3190

3190

Memorandum
RCFD
1. Immediately available funds with a maturity greater than one day
included in other borrowed money................................................ 2805

4.

M.1.

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09/2021