Form Ffiec 009 - Country Exposure Report Page 22
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36FFIEC 009
banks here is identical to that used for ‘‘banks, U.S.
Part IV—Instructions for Specific
and foreign’’ in the Report of Condition.
Columns of the Report
(2) Public (schedule 1: columns 2, 9, and 12; schedule 2:
SCHEDULE 1: Exclude claims resulting
column 2) The term ‘‘public’’ covers the following
from foreign exchange and derivative
foreign institutions: central governments and depart-
ments of central governments of foreign countries
contracts held in the trading account.
and their possessions, foreign central banks, stabili-
zation funds, exchange authorities, and government-
Columns 1 to 4: Cross-Border Claims
owned banks that perform the functions of a central
Report in column 4 on the country line of the country of
bank or a bank of issue; corporations and other
residence of the borrower, or on the international or
agencies of central governments, including develop-
regional lines as appropriate, the total of all cross-border
ment banks, development institutions, and other
claims (as defined in Part III, definitions A and B).
agencies whose shares are majority-owned by the
Distribute these claims for each country among col-
central government or its departments; state, provin-
umns 1, 2 and 3, depending on whether the borrower is a
cial and local governments of foreign countries and
‘‘bank,’’ ‘‘public,’’ or ‘‘other’’ type of borrower, as
their departments and agencies; and nonbank com-
defined in Part III, definition I. However, if the credit is
mercial enterprises that are majority-owned by cen-
guaranteed by another sector in the same country, report
tral governments. Banking institutions owned by
the amount in the sector to which the respondent looks
governments that do not function as the central bank
for the ultimate source of repayment. Banks reporting
and/or banks of issue are excluded from the public
outstanding claims on foreign borrowers must report
sector and are to be reported as ‘‘Banks.’’ The ‘‘pub-
such claims that are collateralized by assets on a gross
lic’’ columns also include any international or
basis in columns 1–4 on schedule 1 of the Country
regional organization or subordinate or affiliated
Exposure Report (FFIEC 009). Claims should not be
agency thereof, created by treaty or convention
reported on a net basis after deduction of the value of the
between sovereign states.
collateral.
(3) All Other (schedule 1: columns 3, 10 and 13; sched-
Do not report in columns 1-4 any foreign office local and
ule 2: column 3) All other covers persons, busi-
non-local currency claims on local residents, as defined
nesses, and institutions other than ‘‘banks’’ and
in Part III, definition G. These claims should be reported
‘‘public’’ as defined above.
in column 18. However, include foreign office local or
non-local currency claims on local residents that are
guaranteed by residents of other countries and include
J. Assets Held in Trading Account
foreign office local or non-local currency claims on a
Report in column 20 the fair value of the respondents
branch or agency of a banking organization as these are
total trading account exposures that are included in
considered guaranteed by the head office. Refer to Part
column 4 after adjustments in columns 8–13. Banks
III, definition C, for a definition of ‘‘guaranteed’’ claims.
that (a) regularly underwrite or deal in securities and
Exclude from columns 1–4 revaluation gains (or losses)
other assets for resale, (b) acquire or take positions in
on foreign exchange and derivative contracts held in the
such items principally for the purpose of selling in the
trading account. These should be reported only in sched-
near term or otherwise with the intent to resell in order to
ule 2.
profit from short-term price movements, or (c) acquire
Also exclude cross-border claims that are funded by a
or take positions in such items as an accommodation
third party if the funds provider expressly agrees to
to customers or for other trading purposes shall report
assume the transfer risk as verified by appropriate docu-
in this column the value of such assets or positions on
mentation.
the report date. Exclude available-for-sale securities
and any loans or leases that are held for sale. Do not
No entries are to be made in columns 1–4 for claims on
include revaluation gains, which are reported in sched-
obligers in the United States (as defined in the last
ule 2.
paragraph of Part III, definition H), including U.S.
Instructions for Preparation of Reporting Form FFIEC 009
009-7
December 1997
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