FR2052a_20250220_omb

Supporting Statement for the
Complex Institution Liquidity Monitoring Report
(FR 2052a; OMB No. 7100-0361)
Summary
The Board of Governors of the Federal Reserve System (Board), under authority
delegated by the Office of Management and Budget (OMB), has extended for three years,
without revision, the Complex Institution Liquidity Monitoring Report (FR 2052a; OMB No.
7100-0361). The FR 2052a collects quantitative information on select assets, liabilities, funding
activities, and contingent liabilities of top-tier U.S. bank holding companies with $100 billion or
more in total consolidated assets, top-tier U.S. covered savings and loan holding companies with
$100 billion or more in total consolidated assets, and foreign banking organizations with $100
billion or more in combined U.S. assets. The Board uses this information to monitor the liquidity
profile of these banking organizations.
The estimated total annual burden for the FR 2052a is 1,027,896 hours. The form and
instructions are available on the Board’s public website at
https://www.federalreserve.gov/apps/reportingforms.
Background and Justification
The FR 2052a provides timely data to identify and monitor liquidity risks at large U.S.
banking organizations and foreign banking organizations with a significant U.S. presence, as
well as liquidity risks in aggregate across the financial system, especially with respect to intracompany flows and exposures within a consolidated banking organization. The FR 2052a gathers
data disaggregated by material legal entity (e.g., parent company, broker/dealer entities, and
bank entities) in a manner that provides meaningful insight into a banking organization’s
liquidity profile.
The data collected by the FR 2052a provide detailed information about the liquidity risks
within different business lines (e.g., financing of securities positions or prime brokerage
activities) of certain large banking organizations supervised by the Board. The Board’s
supervisory surveillance program relies on this data, which provide timely information about
banking organization-specific liquidity risks during periods of stress. The Board uses analyses of
liquidity risk to inform its supervisory processes, including the preparation of analytical reports
that detail funding vulnerabilities. FR 2052a data also contribute to the Board’s supervisory
monitoring efforts by identifying potential impediments to the movement of liquidity across legal
entities. In addition, the FR 2052a provides detailed information that the Board uses to monitor
compliance with the Liquidity Coverage Ratio (LCR) and Net Stable Funding Ratio (NSFR)
rules under the Board’s Regulation WW - Liquidity Risk Measurement, Standards, and
Monitoring (12 CFR Part 249). The information collected through the FR 2052a is not available
from other sources. If the Board did not have this information, it would not be able to conduct
critical liquidity supervision and monitoring activities.

Description of Information Collection
The FR 2052a collects data regarding three general categories of inflows, outflows, and
supplemental items, subdivided into 13 distinct data categories and a mechanism for tracking
comments. These categories are designed to stratify the assets, liabilities, and supplemental
components of a banking organization’s liquidity risk profile based on products that can be
described with common data structures while maintaining a coherent framework for liquidity risk
reporting.
The FR 2052a data categories also cover broad funding classifications by product,
outstanding balance, and purpose, each segmented by maturity date. Generally, the data
categories are classified as follows:
• Inflows-Assets: Banking organizations report assets such as unencumbered assets,
borrowing capacity from central banks or Federal Home Loan Banks (FHLBs),
unrestricted reserve balances at central banks, restricted reserve balances at central banks,
unsettled asset purchases, forward asset purchases, and encumbered assets.
• Inflows-Unsecured: Banking organizations report unsecured inflow transactions such as
onshore placements, offshore placements, required operational balances, excess
operational balances, outstanding draws on unsecured revolving facilities, other
unsecured loans, cash items in the process of collection, and short-term investments.
• Inflows-Secured: Banking organizations report secured inflow transactions such as
reverse repurchase agreements, securities borrowing transactions, dollar rolls, collateral
swaps, margin loans, other secured loans where the collateral is rehypothecatable,
outstanding draws on secured revolving facilities, other secured loans where the collateral
is not rehypothecatable, synthetic customer longs, and synthetic firm sourcing.
• Inflows-Other: Banking organizations report other inflow transactions such as derivatives
receivables, collateral called for receipt, sales in the to-be-announced market, undrawn
committed facilities purchased, lock-up balances, interest and dividends receivables, a net
30-day derivatives receivables measure, principal payments receivable on unencumbered
investment securities, and other cash inflow transactions.
• Outflows-Wholesale: Banking organizations report wholesale outflow transactions such
as asset-backed commercial paper single-seller outflows, asset-backed commercial paper
multi-seller outflows, collateralized commercial paper, asset-backed securities, covered
bonds, tender option bonds, other asset-backed financing, commercial paper, onshore
borrowing, offshore borrowing, unstructured long-term debt, structured long-term debt,
government supported debt, unsecured notes, structured notes, wholesale certificates of
deposit, draws on committed facilities, free credits, and other unsecured wholesale
outflow transactions.
• Outflows-Secured: Banking organizations report secured outflow transactions such as
repurchase agreements, securities lending transactions, dollar rolls, collateral swaps,
FHLB advances, outstanding secured funding from central banks for exceptional central
bank operations, customer short transactions, firm short transactions, synthetic customer
short transactions, synthetic firm financing transactions, and other secured outflow
transactions.
• Outflows-Deposits: Banking organizations report deposit outflow transactions such as
transactional accounts, non-transactional relationship accounts, non-transactional non-

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relationship accounts, operational account balances, excess balances in operational
accounts, non-operational account balances, operational escrow accounts, non-reciprocal
brokered accounts, stable affiliated sweep account balances, less stable affiliated sweep
account balances, non-affiliated sweep accounts, other product sweep accounts,
reciprocal accounts, other third-party deposits, and other deposit accounts.
Outflows-Other: Banking organizations report other outflow transactions such as
derivative payables, collateral called for delivery, purchases in the to-be-announced
market, credit facilities, liquidity facilities, retail mortgage commitments, trade finance
instruments, mark-to-market impact on derivative positions, loss of rehypothecation
rights due to a 1, 2, or 3 notch downgrade, loss of rehypothecation rights due to a change
in financial condition, total collateral required due to a 1, 2, or 3 notch downgrade, total
collateral required due to a change in financial condition, excess margin, unfunded term
margin, interest and dividends payable, a net 30-day derivative payables measure, other
outflows related to structured transactions, and other cash outflow transactions.
Supplemental-Derivatives and Collateral: Banking organizations report supplemental
information for derivatives and collateral such as gross derivative asset values, gross
derivative liability values, derivative settlement payments delivered and received, initial
margin posted on proprietary derivatives positions, initial margin posted on behalf of
customers, initial margin received, variation margin posted on proprietary derivatives
positions, variation margin posted on behalf of customers, variation margin received,
derivative central counterparty default fund contributions, other central counterparty
pledges and contributions, collateral disputes deliverables, collateral disputes receivables,
sleeper collateral deliverables, required collateral deliverables, sleeper collateral
receivables, derivative collateral substitution risk, derivative collateral substitution
capacity, other collateral substitution risk, and other collateral substitution capacity.
Supplemental-Liquidity Risk Measurement: Banking organizations report supplemental
information for liquidity risk measurement such as subsidiary liquidity that cannot be
transferred, subsidiary liquidity available for transfer, cash outflows that would arise
from the early termination of a hedge associated with unencumbered assets, outflows
from non-structured and structured debt maturing in greater than 30-days where the
banking organization is the primary market maker in that debt, the LCR, subsidiary
funding that cannot be transferred, subsidiary funding available for transfer, additional
funding requirement for off-balance sheet rehypothecated assets, and the NSFR.
Supplemental-Balance Sheet: Banking organizations report supplemental information for
balance sheet items such as regulatory capital element, other liabilities and assets not
otherwise captured under other FR 2052a balance sheet products, non-performing assets,
counterparty netting, and carrying value adjustments.
Supplemental-Informational: Banking organizations report supplemental information
such as long and short market value of client assets, gross client wires received and paid,
subsidiary liquidity that is not transferrable, and Federal Reserve Act section 23A
capacity.
Supplemental-Foreign Exchange: Banking organizations report foreign exchange
information such as foreign exchange spot, forwards and futures, and swap transactions.

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The Board understands that respondents use information technology to comply with these
provisions. In order to comply with FR 2052a reporting requirements, respondents submit XML
files via a secure file transfer protocol to the Federal Reserve Bank of New York.
Respondent Panel
The FR 2052a is filed by banking organizations subject to Category I, II, III, or IV
standards under the Board’s Regulation YY - Enhanced Prudential Standards (12 CFR Part 252)
and Regulation LL - Savings and Loan Holding Companies (12 CFR Part 238).1 The panel
consists of (1) any top-tier U.S. bank holding company with $100 billion or more in total
consolidated assets that is not a subsidiary of a foreign banking organization, (2) any top-tier
U.S. savings and loan holding company with $100 billion or more in total consolidated assets
that is a covered depository institution holding company as defined by the LCR and NSFR rules
and is not a subsidiary of a foreign banking organization, and (3) any foreign banking
organization, as defined by the Board’s Regulation YY, with combined U.S. assets of $100
billion or more.
Frequency and Time Schedule
For U.S. Banking Organizations:
U.S. banking organizations that are identified as (1) global systemically important bank
holding companies, (2) banking organizations subject to Category II standards, or (3) banking
organizations subject to Category III standards with average weighted short-term wholesale
funding of $75 billion or more must submit the FR 2052a each business day.
U.S. banking organizations that are identified as (1) banking organizations subject to
Category III standards with average weighted short-term wholesale funding of less than $75
billion or (2) banking organizations subject to Category IV standards must submit a report
monthly.
For Foreign Banking Organizations:
Foreign banking organizations identified as (1) foreign banking organizations subject to
Category II standards or (2) foreign banking organizations subject to Category III standards with
average weighted short-term wholesale funding of $75 billion or more must submit a report on
each business day.
Foreign banking organizations identified as (1) foreign banking organizations subject to
Category III standards with average weighted short-term wholesale funding of less than $75
billion or (2) foreign banking organizations subject to Category IV standards must submit a
report monthly.
The FR 2052a report is collected on a more frequent cadence than quarterly given the
need for timely liquidity data to identify and monitor liquidity risks at individual firms as well as
in aggregate across the financial system.

1

See 12 CFR 252.2; 12 CFR 238.10.

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Public Availability of Data
In general, data from the FR 2052a are confidential and are not publicly available. In
limited circumstances, aggregate data for multiple respondents, which do not reveal the identity
of any individual respondent, may be released.
Legal Status
The FR 2052a is authorized by provisions in the Bank Holding Company Act of 1956
(BHC Act), International Banking Act of 1978 (IBA), Home Owners’ Loan Act (HOLA), and
Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act). Specifically,
section 5(c) of the BHC Act authorizes the Board to require bank holding companies to submit
reports to the Board regarding their financial condition (12 U.S.C. § 1844(c)). Section 8(a) of the
IBA subjects foreign banking organizations to the provisions of the BHC Act (12 U.S.C. §
3106(a)). Section 10(b) of the HOLA authorizes the Board to require reports and examine
savings and loan holding companies (12 U.S.C. § 1467a(b)). Section 165 of the Dodd Frank Act
requires the Board to establish prudential standards for certain bank holding companies and
foreign banking organizations; these standards include liquidity requirements (12 U.S.C. §
5365). The FR 2052a is mandatory.
The FR 2052a information collection is part of the Board’s supervisory process for
covered banking organizations. Therefore, such information is generally entitled to confidential
treatment under exemption 8 of the Freedom of Information Act (FOIA), which protects
information contained in “examination, operating, or condition reports” obtained in the bank
supervisory process (5 U.S.C. § 552(b)(8)). Additionally, to the extent a respondent submits
nonpublic commercial or financial information in connection with the FR 2052a, which is both
customarily and actually treated as private by the respondent, the respondent may request
confidential treatment pursuant to exemption 4 of FOIA (5 U.S.C. § 552(b)(4)).
Consultation Outside the Agency
There has been no consultation outside the Federal Reserve System.
Public Comments
On October 2, 2024, the Board published an initial notice in the Federal Register (89 FR
80240) requesting public comment for 60 days on the extension, without revision, of the
FR 2052a. The comment period for this notice expired on December 2, 2024. The Board did not
receive any comments. The Board adopted the extension, without revision, of the FR 2052a as
originally proposed. On February 7, 2025, the Board published a final notice in the Federal
Register (90 FR 9159).
Estimate of Respondent Burden
As shown in the table below, the estimated total annual burden for the FR 2052a is
1,027,896 hours. The number of respondents is based on the number of FR 2052a filings

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received in 2023. These reporting requirements represent approximately 15.4 percent of the
Board’s total paperwork burden.
Estimated
number of
respondents2

FR 2052a
Daily
Monthly

18
23

Estimated
Estimated
Estimated
annual
average hours annual burden
frequency per response
hours
250
12

Total

221
121

994,500
33,396
1,027,896

The estimated total annual cost to the public for the FR 2052a is $71,798,536.3
Sensitive Questions
This information collection contains no questions of a sensitive nature, as defined by
OMB guidelines.
Estimate of Cost to the Federal Reserve System
The estimated cost to the Federal Reserve System for collecting and processing this
report is $515,200.

2

Of these respondents, none are considered small entities as defined by the Small Business Administration (i.e.,
entities with less than $850 million in total assets). Size standards effective March 17, 2023. See
https://www.sba.gov/document/support-table-size-standards.
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Total cost to the responding public is estimated using the following formula: total burden hours, multiplied by the
cost of staffing, where the cost of staffing is calculated as a percent of time for each occupational group multiplied
by the group’s hourly rate and then summed (30% Office & Administrative Support at $23, 45% Financial
Managers at $84, 15% Lawyers at $85, and 10% Chief Executives at $124). Hourly rates for each occupational
group are the (rounded) mean hourly wages from the Bureau of Labor Statistics (BLS), Occupational Employment
and Wages, May 2023, published April 3, 2024, https://www.bls.gov/news.release/ocwage.t01.htm. Occupations are
defined using the BLS Standard Occupational Classification System, https://www.bls.gov/soc/.

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