FFIEC 030 Annual

FFIEC 030
Draft Instructions for FFIEC 030 Revisions
Proposed to Take Effect Beginning with the
March 31, 2025, Report Date
The following draft instructions, which is subject to change,
presents the pages from the FFIEC 030 as they are proposed to
be revised, subject to final approval by the U.S. Office of
Management and Budget.

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These proposed revisions are described in the federal banking
agencies’ initial Paperwork Reduction Act (PRA) Federal Register
notice published in the Federal Register on January 19, 2024. As
discussed in the agencies’ final PRA Federal Register notice
published on October 7, 2024, the agencies are proceeding with
the revisions to the FFIEC 030 with certain modifications.

D
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The initial and final PRA Federal Register notices and draft redlined
reporting form for these proposed revisions to the FFIEC 030 are
available on the FFIEC webpage for the FFIEC 030.

Draft as of October 7, 2024

Federal Financial Institutions Examination Council

Instructions for the Preparation of

Foreign Branch Report of Condition
Reporting Form FFIEC 030 and 030S

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Effective March 2019

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AF

March 2025

INSTRUCTIONS FOR PREPARATION OF

Foreign Branch Report of Condition
FFIEC 030 and FFIEC 030S

Schedule RAL,

Who Must Report

AF

Every insured bank and savings association with one
or more branch offices in a foreign country is required
to prepare a Foreign Branch Report of Condition
(FFIEC 030) or an Abbreviated Foreign Branch
Report of Condition (FFIEC 030S) for each foreign
office (except for exempt offices) in accordance with
the following instructions.

cies and U.S. dollar exchange (a purchase of U.S. dollar exchange is equivalent to a sale of foreign currency)
of at least $5 billion (item 20) as of the end of a calendar quarter, is considered a “significant branch” and is
required to report quarterly on the FFIEC 030. Such
branches must not be consolidated with any other
branches in any quarter, including the December 31st
report.

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General Instructions

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To the extent applicable, these instructions correspond
to the Instructions to the Consolidated Report of Condition (FFIEC 031) and supporting schedules. In view
of this, the respondent should refer to the FFIEC 031
instructions if further clarification is needed in preparing the FFIEC 030.

D

The terms “foreign branch” and “foreign country” are
defined in Title 12, Part 211.2 (Federal Reserve Regulation K). The term “foreign branch” includes branches
located in any territory, dependency or insular possession of the United States, the Commonwealth of
Puerto Rico, or in any foreign country, with one exception. For purposes of this report, military banking
facilities are not considered to be foreign branches and
should not be reported individually or in consolidated
figures.
Unless the context indicates otherwise, the term
“bank” in these instructions refers to both banks and
savings associations.

Quarterly Reporting Requirement for
Significant Branches—Detailed report
(FFIEC 030)
A branch with either total assets of at least $2 billion
(item 11) or commitments to purchase foreign currenFFIEC 030

Schedule RAL,

Quarterly reporting should commence on the quarter
end in which the branch meets the significance threshold. A significant branch that diminishes in size and no
longer meets the threshold ceases to be a significant
branch and should stop reporting quarterly commencing on the quarter end in which the office drops below
the threshold. The bank regulatory authorities may
specifically require the report to be filed quarterly by
foreign branches that the authorities deem to have significant risk exposures.

Annual Filers—Detailed Report
(FFIEC 030)
A foreign branch that does not meet either of the criteria to file quarterly, but has total assets in excess of
$250 million, must file the entire FFIEC 030 report on
an annual basis as of December 31st of each year.

Annual Filers—Abbreviated Report
(FFIEC 030S)
A foreign branch that does not meet the criteria to file
the detailed report, but has total assets of $50 million
or more (but less than or equal to $250 million), must
file the Abbreviated Foreign Branch Report of Condition (FFIEC 030S) on an annual basis, as of December 31st of each year.
GEN-1

December
2015
March 2025

General Instructions

A foreign branch with total assets of less than $50 million is exempt from both the FFIEC 030 and
FFIEC 030S filing requirements.

Submission of the Reports
The Federal Reserve acts as the collecting and processing agent on behalf of the federal bank supervisory
agencies.

At the bank’s option, branches in a single country may
report year-end information on a consolidated basis.
When this option is exercised, all branches, other than
significant branches (as defined above), in the same
country must be consolidated on a line-by-line basis on
one report form.
The reporting branch should file the appropriate
report form (FFIEC 030 or FFIEC 030S) based on the
unconsolidated branch’s asset size. Reporting branches
do not need to consolidate exempt branches (branches
with total assets less than $50 million). On page 2 of
the report form, provide the number of branches that
are consolidated within the same country as the reporting branch (which is the nonsignificant branch with the
most total assets) and the address of each consolidated
branch on the lines provided. However, foreign
branches that meet the threshold for reporting on a
quarterly basis (that is, significant branches) must not
be consolidated with any other branch.

AF

The reports must be submitted on the report forms
provided by the Federal Reserve System. No caption
on the report forms shall be changed in any way. No
item is to be left blank. An entry must be made for each
item; i.e., an amount or a zero.

Completion of the Report Form on a
Consolidated Basis

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Exempt Filers

Where and When to Submit the Report

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The completed and signed original report shall be submitted within 45 days after the December 31st reporting date and, for significant branches, end-of-quarter
reporting date. The report should be sent only to the
Federal Reserve Bank in the district in which your
main office is located. It is not necessary to send a
courtesy copy to your primary federal banking regulator if you are a national bank, FDIC-insured state
nonmember bank, or savings association. The Federal
Reserve will make this information available to the
other federal bank supervisory agencies.

Reporting branches that wish to submit the
FFIEC 030 or the FFIEC 030S report electronically
using the Federal Reserve’s Reporting Central application should contact their Reporting and Reserves District Contact (https://www.frbservices.org/contacts/
index.jsp#RR) for instructions. If the FFIEC 030 or
FFIEC 030S report is filed electronically, the completed and signed original report need not be filed with
the appropriate Federal Reserve District Bank. However, the parent U.S. institution must maintain the
completed and signed original report in its files.

December Only Reporting
For the December FFIEC 030 report, on page 1 enter
“1” (annual) or “2” (quarterly) to indicate the appropriate filing criteria for the branch’s(es’) data.
GEN-2
December
2017
March
2025

Intrabank Transactions

Schedule RAL,

Intrabank transactions include transactions with other
foreign branches of the reporting branch’s bank, the
head office and U.S. branches of the reporting
branch’s bank, and consolidated subsidiaries of the
reporting branch’s bank. Except as described in the
following paragraph, all balances and positions due
from and due to these entities (other than off-balance
sheet items) should be reported as gross amounts in
FFIEC 030 Asset line items 8 and 9 (FFIEC 030S line
item 1) and FFIEC 030 Liability line items 16 and 17
(FFIEC 030S line item 3), as appropriate. Intrabank
derivative and off-balance sheet transactions may be
either excluded from or included in FFIEC 030 line
items 20 through 25 (FFIEC 030S line items 4 and 5),
but the reporting branch’s treatment of these derivative and off-balance sheet transactions should be followed on a consistent basis.
For reporting branches that choose to consolidate
other branches in a single country, the results of all
intrabank transactions between offices included in the
scope of the consolidated branch are to be eliminated
in the consolidation and must be excluded from the
reporting branch’s FFIEC 030 or FFIEC 030S.
FFIEC 030

General Instructions
Schedule RAL,

Foreign Currency Translation

All amounts must be expressed in U.S. dollar equivalents, using exchange rates prevailing on the reporting
date. Report all amounts in thousands of U.S. dollars.

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Negative Entries

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Except as described below and in the Instructions to
the Consolidated Report of Condition (FFIEC 031),
all amounts should be reported as positive balances in
thousands of U.S. dollars. When one branch of the
bank creates an acceptance and the holder sells the
acceptance to another branch of the same bank, the
“creating” branch may not know that the acceptance
has been purchased by another branch of the same
bank. Therefore, to prevent duplication in the consolidated bank acceptance totals, the purchasing branch
should record the transaction by debiting “Own acceptances purchased” (FFIEC 030 line item 6(b), 6(c), or
6(d) depending on the account party; included in
FFIEC 030S line item 2, “Assets”) and crediting cash
or the seller’s account. It must also deduct the full
amount of the acceptance from its own “Customers’
liability for acceptances outstanding” (included in
FFIEC 030 line item 10 and FFIEC 030S line item 2)
and “Bank’s liability on acceptances executed and outstanding” (included in FFIEC 030 line item 18)
accounts. Amounts that must appear as negatives
should be shown in parentheses.

FFIEC 030

Signature and Attestation

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The original report must be manually signed on page 1
by an authorized officer of the reporting parent U.S.
institution who can attest that the information submitted, including any consolidated branches, has been
prepared in conformance with the instructions issued
by the Federal Financial Institutions Examination
Council and are true and correct to the best of his or
her knowledge and belief. The title of the signing officer and date of signature must also be provided.

Amended Reports

If a report submitted by a branch is found to contain
significant errors, as determined by the federal bank
supervisory agencies, the submitting institution may be
required to file an amended report. Respondents
should refer to the general instructions in the Consolidated Report of Condition for further information on
the filing requirements for amended reports.

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Intrabank transactions do not include transactions
with the parent holding company of the reporting
branch’s bank and with other subsidiaries of the parent holding company of the reporting branch’s bank
(unless such subsidiaries are also consolidated subsidiaries of the bank). Transactions with the parent holding company and its other subsidiaries (including
unconsolidated subsidiaries of the bank) are treated as
transactions with third parties, and all balance sheet
items resulting from these transactions should be
included in FFIEC 030 Asset line items 1 through 7
and 10 (FFIEC 030S line item 2) and FFIEC 030
Liability line items 12 through 15 and 18, as appropriate. Derivatives and off-balance sheet items with these
entities should be included in FFIEC 030 line items 20
through 25 (FFIEC 030S line items 4 and 5), as
appropriate.

Line Item Instructions for the Foreign
Branch Report of Condition (FFIEC 030)

References to corresponding items in the Consolidated
Report of Condition (FFIEC 031) are contained in
brackets [ ].

Assets
Line Item 1 Cash items in process of collection,
unposted debits, and currency and coin.
Report all currency and coin owned and held or in
transit, plus checks and other items customarily
cleared or collected as cash items. [included in Schedule RC-A, item 1, column A]
Line Item 2 Balances due from U.S. banks (including
IBFs and foreign branches of U.S. banks) other than
U.S. parent.
Report balances due from U.S. and non-U.S. branches
of other banks chartered and headquartered in the
U.S., including transactions commonly known as
placements, redeposits, call money, and other money
market transactions. [included in Schedule RC-A,
items 2(b), 3(a), and 4, column A]
GEN-3

Schedule RAL,

December
2015
March 2025

General Instructions
See Insert A

Line Item 3 Balances due from foreign banks
(including U.S. branches and agencies of foreign banks
and their IBFs).
Report balances due from all offices of “foreign
banks” (i.e., banks chartered and headquartered in
foreign countries), whether located in the U.S. or in
foreign countries. Include balances due from foreign
banks owned by U.S. nationals and institutions.
[included in Schedule RC-A, items 2(a) and 3(b), column A]

Line Item 6(c) Commercial and industrial loans.
[included in Schedule RC-C, Part I, item 4, column A]

Line Item 4 Securities.
Report all securities as defined in the Consolidated
Report of Condition. [included in Schedule RC,
item 2.c and in Schedule RC-B, item 8, columns A and
D]

Line Item 6(e) Less: unearned income on loans in
items 6(a) through 6(d) above.
Deduct any unearned income on loans reflected in
items 6(a) through 6(d). [included in Schedule RC-C,
Part I, item 11, column A]

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Line Item 6(d) To all others.
Include all other extensions of credit, including lease
financing receivables (net of unearned income), loans
to foreign governments and official institutions
(including foreign central banks), and loans to individuals. [included in Schedule RC-C, Part I, items 3, 6,
7, 8, 9, and 10, column A]

Line Item 4(a) Securities and obligations of U.S.
government and states and political subdivisions in
the U.S.
[included in Schedule RC-B, items 1, 2, and 3, columns
A and D]

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Line Item 4(b) Other securities (debt and equity).
[included in Schedule RC, item 2.c and Schedule RC-B,
items 4, 5, and 6, columns A and D]
Line Item 5 Trading assets.
[included in Schedule RC, item 5]

D

Line Item 6 Loans and lease financing receivables.
Report all loans (i.e., extensions of credit resulting
either from direct negotiation between lender and borrower or from the purchase of loan assets from another
lender) and all lease financing receivables as defined in
the Consolidated Report of Condition (included in
Schedule RC-C, Part I). Include all promissory notes,
advances, due bills, overdrawn deposit accounts
(including overdrawn due to bank accounts), acceptances executed by or for the account of the reporting
bank and subsequently acquired by it through purchase or discount, acceptances of other banks, etc.
Line Item 6(a) Secured by real estate.
[included in Schedule RC-C, Part I, item 1, column A]
Line Item 6(b) To depository institutions.
[included in Schedule RC-C, Part I, item 2, column A]
GEN-4
FFIEC
030

December 2021

Line Item 6(f) Total loans and leases, net.
Report the sum of items 6(a) through 6(d) minus
item 6(e). [included in Schedule RC-C, Part I, item 12,
column A]
Line Item 7 Premises and fixed assets.
Report bank premises, furniture and fixtures, and
other assets representing bank premises such as leasehold improvements, real estate acquired for future
expansion, real estate in use as staff housing, etc.
[included in Schedule RC, item 6]
Line Item 8 Gross due from head office, U.S.
branches, and other foreign branches of this bank.
Report the gross amount due from the head office of
the reporting branch’s U.S. parent bank and the bank’s
U.S. and other non-U.S. branches (including the IBFs
of the bank and of its Edge subsidiaries). The gross
due from amounts reported in this item, and the gross
due to amounts reported in item 16, include claims
between the reporting branch and the head office or
the bank’s other branches arising in connection with:
deposits of any kind; loans and borrowings of any
kind; overdrafts, federal funds and repurchase and
resale agreements; claims resulting from clearing activities, foreign exchange transactions, bankers acceptance
transactions, and other activities; capital flows and
contributions; and gross unremitted profits and accumulated operating losses on the books of the reporting
branch. Please refer to the General Instructions for the
treatment of intrabank transactions.
RAL-1
FFIEC2025
030
March

Insert A

LINE ITEM INSTRUCTIONS FOR

Assets and Liabilities
Schedule RAL

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Line Item 1 Cash items in process of collection,
unposted debits, and currency and coin.
Report all currency and coin owned and held or in
transit, plus checks and other items customarily
cleared or collected as cash items. [included in Schedule
RC-A, item 1, column A]

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Assets

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Line Item 2 Balances due from U.S. banks (including
IBFs and foreign branches of U.S. banks) other than
U.S. parent.
Report balances due from U.S. and non-U.S. branches
of other banks chartered and headquartered in the
U.S., including transactions commonly known as
placements, redeposits, call money, and other money
market transactions. [included in Schedule RC-A,
items 2(b), 3(a), and 4, column A]

General Instructions
Schedule RAL

Line Item 15 Liabilities for borrowed money.
Report all forms of borrowings, including assets rediscounted with central banks, rediscounted trade acceptances, government funding of loans, mortgage indebtedness, subordinated notes and debentures, and the
reporting branch’s overdrafts on deposit accounts it
holds at other depository institutions (except as provided in the Consolidated Report of Condition).
Exclude federal funds purchased and securities sold
under agreements to repurchase (report in item 18,
“Other liabilities.”) [included in Schedule RC, items 16
and 19]

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Line Item 10 Other assets.
Report items such as other real estate owned, investments in unconsolidated subsidiaries and associated
companies, customers’ liability on deferred payment
letters of credit, customers’ liability to this bank on
acceptances outstanding, accrued interest receivable,
prepaid expenses, cash items not in process of collection, federal funds sold and securities purchased under
agreements to resell, and all other assets that cannot be
properly reported in Asset items 1 through 9, above.
Institutions that have adopted ASU 2016-13 should
exclude accrued interest receivable on interest-bearing
assets that is reported in Asset items 1 through 9,
above. Also include derivative instruments with a positive fair value held for purposes other than trading. For
further information, see ASC Topic 815, Derivatives
and Hedging (formerly FASB Statement No. 133,
Accounting for Derivative Instruments and Hedging
Activities, as amended). [included in Schedule RC,
items 3, 7, 8, 10, and 11]

Line Item 14 Other deposits.
Report all other deposits, including certified and official checks and deposits of individuals, partnerships,
corporations, U.S. government, states and political
subdivisions in the U.S., and foreign governments and
official institutions. [included in Schedule RC-E,
Part II, items 1, 4, and 5]

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Line Item 9 Gross due from consolidated subsidiaries
of this bank.
Report the gross amount due from any consolidated
subsidiaries of the reporting branch’s bank. Please
refer to the General Instructions for the treatment of
intrabank transactions.

D

Line Item 11 Total assets.
Enter the sum of Assets, items 1 through 10. This
amount must equal item 19, “Total liabilities.”

Liabilities

Line Item 12 Deposits of U.S. banks (including IBFs
and foreign branches of U.S. banks).
Report deposits due to U.S. banks (i.e., U.S. and nonU.S. branches of banks chartered and headquartered
in the U.S.). [included in Schedule RC-E, Part II,
item 2]
Line Item 13 Deposits of foreign banks (including U.S.
branches and agencies of foreign banks and their IBFs).
Report deposits due to “foreign banks” (i.e., the U.S.
and non-U.S. branches of banks chartered and headquartered in foreign countries). [included in Schedule RC-E, Part II, item 3]

RAL-2
FFIEC 030
March 2025

Line Item 16 Gross due to head office, U.S. branches,
and other foreign branches of this bank.
Report the gross amount due to the head office of the
reporting branch’s U.S. parent bank and the bank’s
U.S. and other non-U.S. branches (including the IBFs
of the bank and its Edge subsidiaries). The gross due
to amounts reported in this item, and the gross due
from amounts reported in item 8, include claims
between the reporting branch and the head office or
the bank’s other branches arising in connection with:
deposits of any kind; loans and borrowings of any
kind; overdrafts, federal funds and repurchase and
resale agreements; claims resulting from clearing activities, foreign exchange transactions, bankers acceptance
transactions, and other activities; capital flows and
contributions; gross unremitted profits and accumulated operating losses; and any allowances for credit
losses and other valuation allowances on the books of
the reporting branch. Institutions that have not
adopted ASU 2016-13 should continue to include the
allowance for loan and lease losses in this item. Please
refer to the General Instructions for the treatment of
intrabank transactions.
Line Item 17 Gross due to consolidated subsidiaries of
this bank.
Report the gross amount due to any consolidated subsidiaries of the reporting branch’s bank. Please refer to
FFIECGEN-5
030

March 2019

General Instructions
Schedule RAL

Report the notional amount of all option contracts.
Intrabank transactions may be excluded. [included in
Schedule RC-L, items 12(c) and 12(d), columns A
through D]
Line Item 22(a) Written option contracts.
Intrabank transactions may be excluded. [included in
Schedule RC-L, items 12(c)(1) and 12(d)(1), columns A
through D]
Line Item 22(b) Purchased option contracts.
Intrabank transactions may be excluded. [included in
Schedule RC-L, items 12(c)(2) and 12(d)(2), columns A
through D]

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Line Item 18 Other liabilities.
Report items such as net deferred tax liabilities, minority interest in consolidated subsidiaries, deferred payment letters of credit, federal funds purchased and
securities sold under agreements to repurchase, trading
liabilities, bank’s liability on acceptances executed and
outstanding, accrued taxes and other expenses accrued
and unpaid, and all other liabilities that cannot be
properly reported in Liabilities, items 12 through 17,
above. Also include all derivative instruments with a
negative fair value. For further information, see ASC
Topic 815, Derivatives and Hedging (formerly FASB
Statement No. 133. Accounting for Derivative Instruments and Hedging Activities, as amended). [included
in Schedule RC, items 14, 15, 20, and 22]

Line Item 22 Option contracts.

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the General Instructions for the treatment of intrabank
transactions.

Line Item 19 Total liabilities.
Enter the sum of Liabilities, items 12 through 18. This
amount must equal item 11, ‘‘Total Assets.’’

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Derivatives and Off-balance-sheet items

Please refer to the General Instructions for the treatment of intrabank transactions.

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Line Item 20 Commitments to purchase foreign
currencies and U.S. dollar exchange (spot, forward, and
futures).
Report the notional amount of all unmatured contractual obligations into which the branch has entered to
purchase foreign currency and U.S. dollar exchange,
through futures contracts and for spot and forward
delivery. (A purchase of U.S. dollar exchange is equivalent to a sale of foreign currency.) Intrabank transactions may be excluded. [included in Schedule RC-L,
item 8 and items 12(a) and (b), column B]
Line Item 21 All other futures and forward contracts
(excluding contracts involving foreign exchange).
Report the notional amount of all other futures and
forward contracts (excluding contracts involving foreign exchange). Intrabank transactions may be
excluded. [included in Schedule RC-L, items 12(a) and
(b), columns A, C, and D]
GEN-6
FFIEC
030

December 2015

Line Item 23 Standby letters of credit and foreign
office guarantees.
Report the amount outstanding and unused of all
standby letters of credit or similar arrangements, such
as “guarantee,” “bid” or “performance” arrangements.
Where the reporting branch has an obligation to pay
the full amount of a participated standby letter of
credit that it previously originated and issued, the
reporting branch must report the full amount of the
standby letter of credit, even though participating
financial institutions also have an obligation to fund
the resulting extensions of credit. Only when each participating bank has a direct obligation to the beneficiary may the originating branch deduct amounts conveyed to others. The entire amount of back-to-back
standby letters of credit also should be reported, not
just the unbacked portion. [included in Schedule RC-L, items 2 and 3]. Intrabank transactions may
be excluded.
Line Item 24 Commercial letters of credit issued and
outstanding.
Report the amount outstanding and unused of commercial letters of credit and travelers’ letters of credit
not sold for cash. Intrabank transactions may be
excluded. [included in Schedule RC-L, item 4]
Line Item 25 Notional value of all outstanding interest
rate swaps.
Intrabank transactions may be excluded. [included in
Schedule RC-L, item 12(e), column A]
RAL-3
FFIEC 030
March 2025

General Instructions
Schedule RAL
Schedule RAL

Line Item 26 Total interest-bearing balances included
in items 2 and 3.
Report the total amount of interest-bearing balances
included in balances due from banks. [included in
Schedule RC, item l(b)]
Line Item 27 Total interest-bearing deposits included
in items 12, 13, and 14.
Report the total amount of interest-bearing deposits.
[included in Schedule RC, item 13(b)(2)]
See Insert B

Line Item 4 Total gross notional amount of derivative
contracts.
Report the gross notional amount of all unmatured
contractual obligations into which the branch has
entered to purchase foreign currency and U.S. dollar
exchange through futures contracts and for spot and
forward delivery; all other futures and forward contracts, all written or purchased option contracts, and
all outstanding interest rate swaps. [corresponds to
FFIEC 030 derivative items 20, 21, 22 and 25]

AF

Line Item Instructions for the Abbreviated
Foreign Branch Report of Condition
(FFIEC 030S)

Line Item 3 Gross due to related institutions.
Report the gross amount due to the head office of the
reporting branch’s U.S. parent bank, the bank’s U.S.
and other non-U.S. branches (including the IBFs of
the bank and of its Edge subsidiaries), and any consolidated subsidiaries of the reporting branch’s bank.
[corresponds to FFIEC 030 liability items 16 and 17]

T

Memoranda

References to corresponding items in the Foreign
Branch Report of Condition (FFIEC 030) are contained in brackets [ ].

R

Line Item 1 Gross due from related institutions.
Report the gross amount due from the head office of
the reporting branch’s U.S. parent bank, the bank’s
U.S. and other non-U.S. branches (including the IBFs
of the bank and of its Edge subsidiaries), and any consolidated subsidiaries of the reporting branch’s bank.
[corresponds to FFIEC 030 asset items 8 and 9].

Line Item 5 Commercial and similar letters of credit,
standby letters of credit, and foreign office guarantees.
Report the amount outstanding and unused of all
standby letters of credit or similar arrangements (such
as “guarantee,” “bid,” or “performance” arrangements), and the amount outstanding and unused of
commercial letters of credit and traveler’s letters of
credit not sold for cash. [corresponds to
FFIEC 030 off-balance sheet items 23 and 24]

D

Line Item 2 Total assets.
Enter the sum of all asset items. [corresponds to
FFIEC 030 asset item 11]

Schedule RAL

RAL-4
FFIEC 030
March 2025

FFIECGEN-7
030

December 2015

Insert B
LINE ITEM INSTRUCTIONS FOR

Due From, Due To, and Other
Schedule RAL-A

Line Item 2 Gross due from consolidated
subsidiaries of this bank:
Line Item 2(a) Consolidated subsidiaries of this
bank in the U.S.
Report the gross amount due from any consolidated
subsidiary of the reporting branch's bank that are
located in the U.S, included in Schedule RAL, item 9.

D
R

AF

A branch is located in the Caribbean if it is located in
any of the following: Anguilla, Antigua and Barbuda,
Aruba, Bahamas, Barbados, Bermuda, Bonaire,
British Virgin Islands, Cayman Islands, Cuba,
Curacao, Dominica, Dominican Republic, Grenada,
Guadeloupe (including Marie-Galante, La Desirade,
Iles des Saintes, St. Barthelemy, and northern St.
Martin), Haiti, Jamaica, Martinique, Montserrat, Saba,
St. Eustatius, St. Kitts and Nevis, St. Lucia, St.
Maarten, St. Vincent and the Grenadines, Trinidad
and Tobago, and the Turk.

branches, included in Schedule RAL, item 8.

T

Beginning with the March 31, 2025, report date, all
branches that are located in the United Kingdom or
the Caribbean, (that are not located in a U.S. military
facility), and with total assets of at least $2 billion
(Schedule RAL, item 11), as of the end of a calendar
quarter, must complete Schedule RAL-A.

Beginning with the December 31, 2025, report date,
all branches required to report quarterly on the FFIEC
030, must complete Schedule RAL-A without any
geographic limitation to the United Kingdom or the
Caribbean.
Refer to the FFIEC 031 Glossary entry for “Domicile”
for the definition of domicile (addressee).

Line Item 1 Gross due from head office,
U.S. branches, and other foreign branches
of this bank:

Line Item 1(a) Head office and U.S. branches
of this bank.
Report the gross amount due from the head office of the
reporting branch's parent bank and the bank's
U.S. branches, included in Schedule RAL, item 8
(including the IBFs of the bank and of its Edge
subsidiaries).
Line Item 1(b) Other foreign branches of this bank.
Report the gross amount due from the bank’s non-U.S.

RAL-A-1
March 2025

Line Item 2(b) Consolidated subsidiaries of this bank
in foreign countries.
Report the gross amount due from any consolidated
subsidiary of the reporting branch’s bank that are
located in foreign countries (non-U.S.), included in
Schedule RAL, item 9.
Line Item 3 Gross due to head office, U.S. branches,
and other foreign branches of this bank:

Line Item 3(a) Head office and U.S. branches of this
bank.
Report the gross amount due to the head office of the
reporting branch’s parent bank and the bank’s U.S.
branches, included in Schedule RAL, item 16 (including
the IBFs of the bank and of its Edge subsidiaries).
Line Item 3(b) Other foreign branches of this bank.
Report the gross amount due to the bank's nonU.S. branches, included in Schedule RAL, item 16.
Line Item 4 Gross due to consolidated
subsidiaries of this bank:
Line Item 4(a) Consolidated subsidiaries of this bank
in the U.S.
Report the gross amount due to any consolidated
subsidiary of the reporting branch’s bank that are located
in the U.S, included in Schedule RAL, item 17.

Insert B
Continued

Line Item 4(b) Consolidated subsidiaries of this bank
in foreign countries.
Report the gross amount due to any consolidated
subsidiary of the reporting branch’s bank that are located
in foreign countries (non-U.S.), included in Schedule
RAL, item 17.

AF

Note: Report all loans and lease receivables (as
defined in the Consolidated Report of Condition,
included in Schedule RC-C, Part I) in the appropriate
line item below. Line item 5 is not an aggregate total
of sub-line items 5(a) through 5(d) below.

T

Line item 5 Assets that are claims on U.S. addressees
other than depository institutions.
Report all claims on U.S. addressees other than parent
bank, related institutions (as defined in FFIEC 030S, line
item 1) and other depository institutions. Include assets
such as securities, the positive fair value of derivative
contracts, and balances of trust department.

Line item 5(a) Loans secured by real estate
Report the amount of loans and lease receivables which
are secured by real estate and included in line item 5
above.

D
R

Line item 5(b) Loans to nondepository financial
institutions
Report the amount of loans and lease receivables to
nondepository financial institutions (as defined in
Schedule RC-C, Part I, item 9.a) that is included in line
item 5 above.
Line item 5(c) Commercial and industrial loans
Report the amount of loans and lease receivable
classified as commercial and industrial loans and
included in line item 5 above.

Line item 5(d) All other loans and all leases
Report the amount of loans and lease receivables that
could not be reported in line items 5.a though 5.c and
included in line item 5 of this schedule.

Line item 6 Liabilities to U.S. addressees other than
depository institutions
Report all liabilities to U.S. addressees other than parent
bank, related institutions (as defined in FFIEC 030S, line
item 1) and depository institutions. Include liabilities
such as the negative fair value of derivative contracts,
securities, and balances of trust department.

RAL-A-2
March 31, 2025