Form Ffiec 009 - Country Exposure Report - Board Of Governors Of The Federal Reserve System Page 24
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39FFIEC 009
Columns 1 to 4: Cross-Border Claims
the respondent has the direct claim, not on the location of
that bank’s head office. Do not report claims on U.S.
Report in column 4 on the country line of the country of
branches of foreign banks in column 1.
residence of the borrower, or on the international or
In column 2, see Part III, definition H for the appropriate
regional lines as appropriate, the total of all cross-border
lines on which to enter claims on international and
claims (as defined in Part III, definitions A and B).
regional organizations.
Distribute these claims for each country among col-
umns 1, 2 and 3, depending on whether the borrower is a
‘‘bank,’’ ‘‘public,’’ or ‘‘other’’ type of borrower, as
Columns 5 to 7: Estimated Breakdown of Column 4
defined in Part III, definition I. However, if the credit is
by Time Remaining to Maturity
guaranteed by another sector in the same country, report
Report in columns 5–7 an estimated breakdown by time
the amount in the sector to which the respondent looks
remaining to maturity of total claims reported in column
for the ultimate source of repayment. Banks reporting
4 for each country and international or regional institu-
outstanding claims on foreign borrowers must report
tion line unless as specified below. The breakdowns are
such claims that are collateralized by assets on a gross
one year and under, 1–5 years, and over five years. This
basis in columns 1–4 on schedule 1 of the Country
maturity distribution should reflect amortization or final
Exposure Report (FFIEC 009). Claims should not be
maturity dates, as appropriate, and not interest adjust-
reported on a net basis after deduction of the value of the
ment dates or roll-over dates. Loans that are payable on
collateral.
demand should be reported in the column for maturities
Do not report in columns 1–4 any foreign office local and
of one year and under (column 5). Loans for which
non-local currency claims on local residents, as defined
scheduled repayments fall in more than one maturity
in Part III, definition G. These claims should be reported
should be distributed to the appropriate maturity columns
in column 18. However, include foreign office local or
so as to reflect scheduled amortization.
non-local currency claims on local residents that are
For example, the entries for a 7 year loan in the amount
guaranteed by residents of other countries and include
of $14 million that is repayable annually in equal install-
foreign office local or non-local currency claims on a
ments, with the first installment due within one year of
branch or agency of a banking organization as these are
the date of the report, would be:
considered guaranteed by the head office. Refer to
Part III, definition C, for a definition of ‘‘guaranteed’’
col 5 col 6 col 7
claims. Exclude from columns 1–4 revaluation gains (or
2
8
4
losses) on foreign exchange and derivative contracts held
The following claims should be reported as described
in the trading account. These should be reported only in
below:
schedule 2.
Equity Investments
Also exclude cross-border claims that are funded by a
(1) Marketable equity investments, both trading and
third party if the funds provider expressly agrees to
available-for-sale, should be reported as maturing
assume the transfer risk as verified by appropriate docu-
under one year (column 5) because they are liquid
mentation.
investments.
No entries are to be made in columns 1–4 for claims on
(2) Non-marketable equity securities held in the ‘‘avail-
obligers in the United States (as defined in the last
able for sale’’ portfolio should be reported as matur-
paragraph of Part III, definition H), including U.S.
ing in over five years in column 7, unless the report-
branches of foreign banks. (The U.S. line is blocked out
ing institution has a definite plan to sell the securities
for these columns).
within a specific time period. In such instances,
In column 1, report all claims on banks, including the
report according to the expected holding period.
reporting institutions’s holdings of acceptances of for-
eign banks, and all claims on foreign branches of other
(3) Report investments in affiliates (ownership of 20 per-
U.S. banks. The amounts reported for each country
cent, but less than 50 percent) as maturing in over
should be based on the location of the office on which
five years in column 7.
Instructions for Preparation of Reporting Form FFIEC 009
009-8
June 2000
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