Country Exposure Report for U.S. Branches and Agencies of Foreign Banks

INSTRUCTIONS FOR THE PREPARATION OF

Country Exposure Report
for U.S. Branches and Agencies
of Foreign Banks
FFIEC 019

General Instructions
Who Must Report
This report is required each quarter for each branch or
agency of a foreign bank domiciled in the 50 states of the
United States and the District of Columbia that has total
direct claims (including those of its IBF) on ‘‘foreign
residents,’’ as defined later in these instructions, in excess
of $30 million or more on the quarterly report date. (For
purposes of this report, Puerto Rican banks are not
considered to be foreign banks; therefore, U.S. branches
and agencies of Puerto Rican banks are not required to
submit this report.)

lated foreign residents are reported for each country
shown by type of borrower and by the remaining
maturity.

Filing of Report

A separate report is to be filed by each branch or agency
that meets the reporting criteria. However, branches and
agencies of the same foreign parent bank that file the
Report of Assets and Liabilities of U.S. Branches and
Agencies of Foreign Banks (FFIEC 002) on a consolidated basis may also file this report on that basis.

The report is to be prepared quarterly, in ink or by typing,
and submitted as of the last business day of each calendar
quarter. Computer printouts are also acceptable provided
they are identical in format to the report form. Regardless
of the form of submission, each copy must be individually signed and attested. Two copies of the report should
be filed within 45 days of the ‘‘as of’’ date with the
Federal Reserve Bank in whose district the reporting
branch or agency is located. Each branch insured by the
Federal Deposit Insurance Corporation should submit an
additional copy directly to the FDIC; and each Federally
licensed branch or agency should submit an additional
copy directly to the Office of the Comptroller of the
Currency.

Scope

Valuation

This report requires information on the distribution by
country of claims on non-U.S. residents held by U.S.
branches and agencies (including their IBFs) of foreign
banks. Each reporting branch and agency must report its
gross claims on: (1) residents of its home country (including related non-U.S. offices of the reporting institution)
and (2) residents of the five other countries for which its
adjusted exposure (i.e., direct claims adjusted for guarantees and other indirect claims) is largest, if the adjusted
exposure for the country is greater than or equal to
$20 million.

All amounts reported on this form should be valued in
U.S. dollars. Claims denominated in other currencies
should be converted into dollars using the exchange rate
prevailing on the report date.

Claims are initially reported by the country of direct
obligor and are then adjusted to reflect any guarantees
of parties in other countries. The report covers all extensions of credit, as well as legally binding loan commitments and letters of credit. The adjusted claims on unre-

United States (U.S.)

FFIEC 019
General Instructions

December 2003

Rounding
Amounts reported on this form should be rounded to the
nearest million dollars.

Definitions Of Terms Used In The Report
For purposes of the classification of the reporter’s customers in this report, the term ‘‘United States’’ covers the
50 states of the United States, the District of Columbia,
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General Instructions

Puerto Rico, and territories and possessions of the United
States.
Note: This is consistent with the definitions used for the
FFIEC 002 report and for the Treasury International
Capital (TIC) Forms.

Foreign Resident/Non-U.S. Resident
For purposes of this report, the terms ‘‘foreign resident’’
and ‘‘non-U.S. resident’’ include any individual, partnership, or corporation, and any government or political
subdivision, agency, or instrumentality thereof, located
outside the United States, including non-U.S. offices
related to the reporting branch or agency. These terms
also include any international or regional organization
(or subordinate or affiliated agency thereof) created by
treaty or convention between sovereign states.
For determining residence, reporting institutions should
use the customer’s principal address. However, claims on
a representative of a foreign government that operates in
an official capacity (e.g. an embassy) should be considered as direct claims on that foreign country, regardless
of the place of residence of the representative. Claims on
international or regional organizations should not be
considered as claims on the country in which such
organizations are located; instead, all such organizations
are to be treated as a single ‘‘country’’ (see list of country
names and codes).

Related Non-U.S. Offices
These include:
(1) the head office of the reporting branch or agency and
the bank’s branches and agencies that are located
outside the United States;
(2) the foreign holding company of the bank;
(3) other foreign banks (including their branches and
agencies outside the United States) that are majorityowned by organizations described in either (i) or (ii)
above, or by their majority-owned subsidiaries; and

Unrelated Foreign Residents
Includes all non-U.S. residents, both bank and nonbank,
other than ‘‘related non-U.S. offices’’ as defined above.

Foreign Public Borrowers
The term ‘‘foreign public borrowers’’ covers the following institutions: central governments and departments of
central governments of foreign countries and their possessions; foreign central banks, stabilization funds,
exchange authorities, and government-owned banks that
perform the functions of a central bank or a bank of issue;
corporations and other agencies of central governments,
including development banks, development institutions,
and nonbank commercial enterprises whose shares are
majority-owned by the central government or its departments; and state, provincial and local governments of
foreign countries and their departments and agencies.
‘‘Foreign public borrowers’’ also includes any international or regional organization (or subordinate or affiliated agency thereof) created by treaty or convention
between sovereign states.

Unrelated Foreign Banks
For purposes of this report, the term ‘‘unrelated foreign
banks,’’ which is a component of ‘‘unrelated foreign
residents’’ (see above), covers the following institutions
domiciled in foreign countries except those that are
‘‘related non-U.S. offices’’ (see above): commercial
banks, savings banks, discount houses, and other similar
institutions accepting short-term deposits. ‘‘Unrelated
foreign banks’’ includes such banking institutions that
are owned by foreign governments unless such institutions function as central banks or banks of issue, in which
case they are treated as ‘‘foreign public borrowers.’’ (See
above.) Also included as unrelated foreign banks are the
foreign branches of U.S. commercial banks.
Note: This definition of unrelated foreign banks is the
same as the definition of ‘‘banks in foreign countries’’
used for the FFIEC 002 report.

(4) any other majority-owned subsidiaries of 1, 2, or 3
above.

Other Unrelated Foreign Residents

Note: This definition of related non-U.S. offices covers
the same institutions as the term ‘‘related institutions
domiciled outside the United States’’ used in the
FFIEC 002 report.

The term ‘‘Other unrelated foreign residents’’ covers
persons, businesses and institutions other than those
defined as either ‘‘foreign public borrowers’’ (above) or
as ‘‘unrelated foreign banks’’ (above).

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General Instructions

FFIEC 019
September 2000

General Instructions

Claims

• Balances with banks

In this report, a distinction is made between ‘‘direct
claims’’ on given countries and ‘‘indirect claims’’. A
‘‘direct claim’’ on a given country is one in which the
immediate obligor is a resident of that country; an
‘‘indirect claim’’ occurs when a resident of another
country, through guarantees or other means, is the ‘‘ultimate’’ obligor upon whom the reporting institution can
make claims in the event the immediate obligor is unable
to satisfy the claim. Claims on related U.S. branches
should not be reported as a direct or indirect claim on the
country of the head office.

• Balances with foreign central banks and official
institutions

Adjusted Claims
The adjustment referred to in this report requires the
respondent to deduct from the direct claims on each
country those claims that are guaranteed by parties in
another country and to add to the direct claims on each
country those direct claims on other countries (including
the United States) that parties in the country have guaranteed. Total ‘‘adjusted claims’’ or total ‘‘adjusted exposure’’ refers to the total figure for a given country that
results from making these adjustments. Claims on unrelated parties that are guaranteed by the reporter’s head
office or a related branch or agency should not be shifted
to the country of the head office, branch or agency.
For example, a loan to a resident of Country A that is
guaranteed by a resident of Country B is a direct claim on
Country A and an indirect claim on Country B. In the
totals of direct claims, the amount of the loan would be
included in the figure for Country A; in the totals of
adjusted claims, it would be excluded from the figure for
Country A and included in the figure for Country B. The
examples on pages 12–17 illustrate this process. In the
examples, as in the report form, Column 1 shows direct
claims on each country to be reported; Column 2 shows
the amount of direct claims on each country that is
guaranteed by parties in other countries and that must be
deducted to calculate adjusted claims; and Column 3
shows the amount of direct claims on residents of other
countries that residents of each country have guaranteed.
Finally, Column 4 shows the total adjusted claims on
each country and reflects the adjustments for such
‘‘external’’ guarantees.
Direct Claims
The term ‘‘direct claims’’ refers to the following types of
gross claims (denominated either in U.S. dollars or in
foreign currencies):
FFIEC 019
General Instructions

March 2011

• Securities held for the respondent’s own account
• Federal funds sold and securities purchased under
agreements to resell
• Loans, as defined in the instructions to the FFIEC 002
report
• Holdings of acceptances of non-U.S. banks
• Direct lease financing
• Customers’ liability on acceptances outstanding
(excludes own acceptances purchased which are shown
as loans and prepaid acceptances (anticipations)).
(Note: If the reporting branch or agency is an accepting
institution and has contracted with other institutions for
them to participate in its acceptance liability in any way,
the total amount of the customer’s liability on the acceptance, with no deduction for the participation, is to be
treated in this report (similar to the requirements for the
FFIEC 002) as a claim held by the accepting bank.
Correspondingly, the participating institutions do not
treat their participation in the acceptance as a claim in
this report.)
• Accrued income including interest, commissions, and
income earned or accrued and applicable to current or
prior periods, but not yet collected.
• Any other asset that results in a claim on a foreign
resident.
When distributing direct claims by country, claims on a
branch (or agency) of a bank are to be treated as direct
claims on the country where the branch is located,
regardless of the location of the branch’s head office.
(Such claims, however, are also treated as indirect claims
on the country of the head office, as described in the next
paragraph.)
Indirect Claims
For purposes of this report, the term ‘‘indirect claims’’
covers ‘‘guarantees’’ and other indirect claims for which
adjustments (additions and subtractions) to direct claims
are required to be made in Columns 2–3. ‘‘Guarantees,’’
for purposes of this report, consist of those claims of the
reporting institution for which a third party formally and
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General Instructions

legally obligates itself to repay the reporting institution’s
claims on the direct obligor if the latter fails to do so.
Documents—such as comfort letters, letters of awareness, or letters of intent—that do not establish firm legal
obligations are not considered guarantees for the purpose
of this report. Guarantees of direct claims on foreign
residents must explicitly pass the transfer risk to the
guarantor. (Direct claims on U.S. residents have no
transfer risk, by definition.) Limited guarantees, such as
those that just cover political risk, do not qualify as
guarantees for the purposes of this report. The term
‘‘guarantees’’ covers the collateralization of claims if the
collateral is both (1) tangible and liquid, including readily marketable shares of stocks or bonds; and (2) is held
‘‘and realizable outside of the country of residence of the
borrower. In cases involving collateral, the residence of
the ‘‘guaranteeing’’ party, for purposes of the report, is
the country in which the collateral is held unless the
collateral is stocks or bonds, in which case it is the
country of residence of the party issuing the security.
The term ‘‘guarantees’’ also includes credit derivative
contracts in the form of off-balance sheet, bilateral
over-the-counter (OTC) swaps and options (including
credit default swaps and options, total return swaps and
sovereign risk options) when the reporting institution is
the beneficiary of a contract that it considers to be an
effective guarantee based on its internal criteria and, for a
direct claim on a foreign resident, the contract contains
provisions to pass the transfer risk to the counterparty. In
such cases, the reporting institution’s internal criteria
should, at a minimum, include provisions that:
• ensure the terms of credit derivatives provide an
effective guarantee, even in the case of a maturity
mismatch,
• prohibit clauses that reduce the effectiveness of the
guarantee in the case of default,
• contain effectual events of default, and
• reference the same legal entity.
For purposes of this report, claims on a branch or agency
(but not a subsidiary unless explicitly guaranteed as
defined in the first paragraph of this section),1 located in
one country whose parent bank is headquartered in
1. However, if the subsidiary is a related non-U.S. institution as defined
in ‘‘unrelated non-U.S. offices,’’ that amount should be reported in Column 3 and Column 5.

GEN-4

another country are considered to be ‘‘guaranteed’’ by the
head office. Accordingly, a reporting institution having a
direct claim on such a branch or agency is considered to
have an indirect claim on the foreign parent bank. For
example, a claim on a U.S. branch of a Swiss bank would
be a direct claim on a U.S. resident and an indirect claim
on a Swiss resident.

Remaining Maturity
For loans on which the entire principal is to be repaid
on a single date, the term ‘‘remaining maturity’’ refers to
the time remaining from the ‘‘as of’’ report date to the
expiration date of the loan. For loans on which portions
of the principal are scheduled to be repaid on several
different dates that may fall into more than one maturity
category, the loan should be allocated to the appropriate
maturity categories on the basis of the time remaining to
each payment date from the ‘‘as of’’ report date. Revolving credits should be classified by the date on which
repayment of principal may be required. If a loan or
obligation has been refinanced or rescheduled and has a
new maturity date, the new maturity date should be used
to determine the proper maturity category.

Instructions For Specific Columns
of the Report
Columns 1 through 12 are to be filled out for the home
country and for the five other foreign countries to which
the adjusted exposure of the reporting institution, as
calculated in Column 4 is largest. (The United States is
not to be reported as one of the five countries.) However, if the total adjusted exposure of the respondent
to any of the five ‘‘largest’’ countries is less than $20 million, that country need not be reported on the form and
fewer than five countries (other than the home country)
will be reported by the respondent.
The countries listed and reported will vary among
respondents, depending upon each respondent’s own
pattern of total adjusted exposure. The reported country
names should be identified using the names and codes
shown on the Department of Treasury geographical
classification listing attached to these instructions. Several
examples that illustrate how Columns 1–5 should be
completed are provided following the column instructions.
Column 1: Total Direct Claims on Foreign
Residents
Report in this column, by country (for the home country
and the five other countries indicated above), the total of
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March 2011

General Instructions

the reporting institution’s direct claims on ‘‘foreign residents’’ as defined above. Do not report direct claims on
any other countries.
Note: For each country listed, this total should be equal to
or greater than the sum of the following items for that
country on the TIC reports: Column 6, form BC, and
Columns 3 and 4, form BQ-2. (Because the TIC reports
exclude foreign long-term securities and accrued income,
the amounts reported on this form will exceed those
reported on the TIC forms to the extent that the totals
reported here include such items.)
Column 2: Claims in Column 1 on Borrowers with
a Head Office or Guarantor in Another Country
For each country on which direct claims are reported in
Column 1, report in Column 2 the amount that:
(1) is guaranteed by residents of another country (including residents of the United States)

The amount guaranteed should be included in Column 3
but would not be reported in Columns 1 and 2. (See
examples B and L, below.) However, claims on U.S.
branches and agencies of the respondent’s own bank (i.e.,
on those offices that are domiciled in the 50 states of the
United States and the District of Columbia) are not to be
reported in Column 3, in order to avoid counting claims
on these affiliated U.S. offices as indirect home-country
exposure.
Column 4: Total Adjusted Claims on Foreign
Residents

or
(2) represents claims on agencies or branches of a bank
with a head office in a country (including the United
States) other than the one named on the line.
The amount shown in this column should be reported
against the country for which the direct claim is reported
in Column 1, not against the country of the guarantor or
head office, which might not even be among the countries
listed in the report.
Column 3: Guarantees and Other Indirect Claims
for which the Country Listed in the Country
Column Is the Country of the Head Office or
Guarantor
For each country on which direct claims are reported in
Column 1, report in Column 3 the amount of:
(1) any indirect claims on residents of this country,
which arise from their guarantees of claims on
residents of other countries; and
(2) any claims on branches or agencies located outside
the country named on the line but whose head office
is located in this country.
In Column 3, the amounts of such indirect claims are to
be reported against the country of the guarantor or head
office (if that country is one of those listed by the
respondent) not against the country of the direct claims.
FFIEC 019
General Instructions

The country against which the exposure constitutes a
direct claim may or may not be one of the countries listed
in the report by a given respondent; therefore, for any
given respondent, the amount reported in Column 3 for
the country of the guarantor or head office may or may
not be reflected in Columns 1 and 2. This would be the
case, for example, with direct claims on U.S. borrowers
that are guaranteed by residents of a country listed in the
report.

September 2006

For each country listed, the amount reported in Column 4
is determined by subtracting the amount in Column 2
from Column 1 and then adding the amount shown in
Column 3.
Column 5: Adjusted Claims on Related Non-U.S.
Offices
The amount reported in Column 5, which pertains to the
home country only, is that portion of Column 4 that
represents adjusted claims on related offices in the home
country. As suggested above, these adjusted claims would
include claims on the reporting branch’s or agency’s
head office, on its non-U.S. branches and agencies, and
on other ‘‘related non-U.S. offices.’’ However, they
exclude claims of the reporter on any related U.S. offices.

Examples of Entries of Columns 1–5
The specific treatment of a given claim, including
whether or not it is reported, generally depends upon two
factors. They are:
(1) whether the obligor (either direct or indirect) is a
resident of the reporter’s home country or of one of
the other five countries shown on the report, and
(2) whether the direct claim is guaranteed by a resident
of another country.
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General Instructions

Other more specialized considerations affect the reporting of claims on related institutions, as indicated in the
instructions.
The following examples illustrate how claims with certain characteristics would be reflected in the report. The
examples all assume that the respondent is a New York
branch of a foreign bank and that the other five countries
listed are those on which its total adjusted claims are
largest and are at least $20 million for each country. The
countries used in the examples are for illustration purposes only. The countries shown in the report by any
given respondent will be different, depending on the
respondent’s own pattern of adjusted claims. In each
example, the only entries shown are those that pertain to
the specific claim described. Note that no entries should
be made (and no examples are shown) when neither the
country of the direct obligor nor the country of the
guarantor is one of the (potentially) six countries listed.
Direct claims on residents of a listed country that are not
guaranteed by parties in any other countries are reflected
only in Columns 1 and 4. See Example A for such claims
on a country other than the home country and Example H
for such claims on the home country. All of the other
examples involve ‘‘external’’ guarantees and show the
entries required in Columns 2 and 3 (and when appropriate in Column 5) to reflect these guarantees and to make
the necessary adjustments.
Column 6: Total Adjusted Claims on Unrelated
Foreign Residents
For the home country, enter in Column 6 the amount
reported in Column 4 minus the amount reported in
Column 5. For each other country listed, enter in this
column the same amount reported in Column 4.

Distribution of Adjusted Claims
on Unrelated Foreign Residents,
as Reported in Column 6
This section distributes the adjusted claims reported in
Column 6 by the type of obligor (in Columns 7–9) and by
the remaining maturity (in Columns 10 and 11).

GEN-6

Columns 7–9: By Type of Borrower or Guarantor
For each country listed, distribute the amount entered in
Column 6 by type of borrower or guarantor: Column 7,
Foreign Public Borrowers; Column 8, Unrelated Foreign
Banks; and Column 9, Other Unrelated Foreign Residents. (See definitions above.) The sum of Columns 7, 8,
and 9 must equal Column 6.

Columns 10–11: By Remaining Maturity
For each country listed, distribute the amounts shown in
Column 6 by length of remaining maturity: Column 10,
one year or less; and Column 11, more than one year. The
sum of Columns 10 and 11 must equal Column 6.

Column 12: Commercial and Standby Letters of
Credit and Legally Binding Loan Commitments
Report in this column on the appropriate country line the
respondent’s outstanding and unused letters of credit
(both commercial and standby) that have been issued for
account parties that are residents of the countries listed in
the respondent’s report. Include letters of credit issued to
related non-U.S. parties. (For further discussion of letters
of credit refer to the instructions for Schedule L, items 3
and 4, of the form FFIEC 002, ‘‘Report of Assets and
Liabilities of U.S. Branches and Agencies of Foreign
Banks.’’) Report letters of credit opposite the country of
the direct obligor and do not adjust for any guarantees.
The respondent should also report in this column the
unused portions of commitments that obligate the reporting branch or agency to extend credit in the form of loans
or participation in loans, lease financing receivables, or
similar transactions. Report only those commitments for
which the branch or agency has charged a commitment
fee or other consideration, or otherwise has a legally
binding commitment.

General Instructions

FFIEC 019
December 2003

General Instructions

Examples
A. U.S. branch of a Japanese bank has a $100 million claim on a Swiss branch of a Swiss bank, with no guarantees
involved. Entries would be:

Country
Code

1

Country

Direct
Claims
Col. 1

Indirect Claims
Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

100

100

B. U.S. branch of a Japanese bank has a $100 million claim on a U.S. branch of a Swiss bank. Entries would be:

Country
Code

1

Country

Direct
Claims
Col. 1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

FFIEC 019
General Instructions

September 2000

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General Instructions

C. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of a Swiss bank. Entries would be:
1

Country

Country
Code

Direct
Claims

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims

Col. 1

Col. 2

100

100

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

D. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of a Mexican bank. Entries would be:
1

Country

Country
Code

Direct
Claims

Indirect Claims

Col. 1

Col. 2

100

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

0

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

GEN-8

General Instructions

FFIEC 019
September 2000

General Instructions

E. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of its own Japanese parent bank. Entries
would be:

Country
Code

1

Country

Direct
Claims
Col. 1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

100

Indirect Claims
Col. 2

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

100

100

0

F. U.S. branch of a Japanese bank has a $100 million claim on a U.K. branch of an unrelated Japanese bank. Entries
would be:

Country
Code

Country1

Direct
Claims
Col. 1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

100

100

0

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

FFIEC 019
General Instructions

September 2000

GEN-9

General Instructions

G. U.S. branch of a Japanese bank has a $100 million claim on its own Japanese parent bank. Entries would be:
1

Country

Country
Code

Direct
Claims
Col. 1

Indirect Claims
Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

100

100

HOME COUNTRY:
Japan

42609

100

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

H. U.S. branch of a Japanese bank has a $100 million claim on an unrelated Japanese business with no guarantees
involved. Entries would be:
1

Country

Country
Code

Direct
Claims
Col. 1

Indirect Claims
Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

HOME COUNTRY:
Japan

42609

100

100

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

GEN-10

General Instructions

FFIEC 019
September 2000

General Instructions

I. U.S. branch of a Japanese bank has a $100 million claim on a U.K. business guaranteed by a U.S. bank. Entries would
be:

Country
Code

1

Country

Direct
Claims

Indirect Claims

Col. 1

Col. 2

100

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

0

J. U.S. branch of a Japanese bank has a $100 million claim on a Swiss business guaranteed by a U.K. bank. Entries
would be:

Country
Code

Country1

Direct
Claims
Col. 1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

100

100

0

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

FFIEC 019
General Instructions

September 2000

GEN-11

General Instructions

K. U.S. branch of a Japanese bank has a $100 million claim on a Canadian business guaranteed by the latter’s U.S.
parent corporation. Entries would be:
1

Country

Country
Code

Direct
Claims

Indirect Claims

Col. 1

Col. 2

100

100

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

0

L. U.S. branch of a Japanese bank has a $100 million claim on a U.S. business guaranteed by the latter’s Swiss parent
corporation. Entries would be:

Country1

Country
Code

Direct
Claims
Col. 1

Adjusted
Total

Claims
Related

Col. 3

Col. 4

Col. 5

100

100

Indirect Claims
Col. 2

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

GEN-12

General Instructions

FFIEC 019
March 2011

General Instructions

M. U.S. branch of a Japanese bank has a $100 million claim on a U.S. business guaranteed by the latter’s German parent
corporation. Entries would be:

Country
Code

1

Country

Direct
Claims
Col. 1

Indirect Claims
Col. 2

Col. 3

Adjusted
Total

Claims
Related

Col. 4

Col. 5

HOME COUNTRY:
Japan

42609

FIVE OTHER COUNTRIES:
Canada

29998

United Kingdom

13005

France

10804

Brazil

30309

Switzerland

12688

(No Entries for any country shown because, in this example, the
country of the guarantor, Germany, is not one of the five other
countries to which the reporter has the greatest exposure.)

1. The countries shown in these examples are for purposes of illustration only. The countries listed and reported by each respondent will depend upon that
respondent’s own home country and pattern of total adjusted claims and will therefore vary from respondent to respondent.

FFIEC 019
General Instructions

March 2011

GEN-13