Form Ffiec 009 - Country Exposure Report Page 23
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36FFIEC 009
branches of foreign banks. (The U.S. line is blocked out
(2) Non-marketable equity securities held in the ‘‘avail-
able for sale’’ portfolio should be reported as matur-
for these columns).
ing in over five years in column 7, unless the report-
In column 1, report all claims on banks, including the
ing institution has a definite plan to sell the securities
reporting institutions’s holdings of acceptances of for-
within a specific time period. In such instances,
eign banks, and all claims on foreign branches of other
report according to the expected holding period.
U.S. banks. The amounts reported for each country
should be based on the location of the office on which
(3) Report investments in affiliates (ownership of 20 per-
the respondent has the direct claim, not on the location of
cent, but less than 50 percent) as maturing in over
five years in column 7.
that bank’s head office. Do not report claims on U.S.
branches of foreign banks in column 1.
(4) Equity investments obtained from debt-for-equity
In column 2, see Part III, definition H for the appropriate
swaps should be reported according to the expected
lines on which to enter claims on international and
holding period.
regional organizations.
Debt Instruments
(1) Debt securities held in the trading account should be
Columns 5 to 7: Estimated Breakdown of Column 4
reported in the under one year category in column 5
by Time Remaining to Maturity
as these securities are liquid instruments.
Report in columns 5–7 an estimated breakdown by time
(2) Debt securities held in the available for sale portfolio
remaining to maturity of total claims reported in column
should be reported according to the contractual matu-
4 for each country and international or regional institu-
rity date unless the reporting institution has a definite
tion line unless as specified below. The breakdowns are
plan to sell the securities within a specified time
one year and under, 1–5 years, and over five years. This
period. In such instances, report according to the
maturity distribution should reflect amortization or final
expected holding period. Restructured debt should
maturity dates, as appropriate, and not interest adjust-
be reported as long term if banking institutions do
ment dates or roll-over dates. Loans that are payable on
not have a definite plan to sell the securities.
demand should be reported in the column for maturities
of one year and under (column 5). Loans for which
(3) Debt instruments held to maturity should be reported
scheduled repayments fall in more than one maturity
according to the remaining contractual maturity date.
should be distributed to the appropriate maturity columns
so as to reflect scheduled amortization.
Column 8: Claims on Banks Reported in Column 1
For example, the entries for a 7 year loan in the amount
with Head Office or Guarantor(s) Located in
of $14 million that is repayable annually in equal install-
Another Country(s)
ments, with the first installment due within one year of
Report in column 8 on each country line the amounts
the date of the report, would be:
reported in column 1 for that line that represent
(1) claims on a branch or agency of a bank whose ‘‘head
col 5 col 6 col 7
office’’ is located in another country (including the
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United States), and (2) claims on a locally-chartered
The following claims should be reported as described
bank where the claim is guaranteed (as defined in
below:
Part III, definition C) by a bank or other guarantor in
another country (including the United States), or by an
international institution. Claims on banks that are subsid-
Equity Investments
iaries of banks in other countries are not to be reported in
column 8 unless an explicit formal and legal guarantee is
(1) Marketable equity investments, both trading and
involved.
available-for-sale, should be reported as maturing
under one year (column 5) because they are liquid
For each foreign country line, the entries in column 8 are
investments.
components of the entries in column 1 on the correspond-
Instructions for Preparation of Reporting Form FFIEC 009
009-8
December 1997
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