U.S. branches and agencies of foreign banks

DRAFT
(new section)

Federal Home Loan Bank (FHLB) Advances
Part E
This section outlines specific line-item instructions for reporting borrowings that meet the definition of
FHLB advances.
FHLB Advances
Respondents must report all FHLB advances executed by the institution’s U.S. offices denominated in
U.S. dollars in amounts of $1 million or more with an original maturity of one year or less.
Include:
• FHLB advances with an original maturity of one year or less (including fixed rate advances,
floating rate advances, hybrid advances, convertible advances, amortizing advances, and
overnight advances), even if the reporting institution will receive funds at a later date.
Exclude:
• FHLB advances with more than one year to maturity.
• Previously originated longer-term FHLB advances (i.e., with more than one year to maturity at
origination) that are approaching maturity.
• Borrowings from counterparties other than FHLBs.
• Repurchase agreements.
• Unsecured borrowings such as federal funds purchased.
• A borrowing from the Discount Window of a Federal Reserve Bank.
Reporting Instructions
On each report date, reporting institutions should report all outstanding FHLB advances that were
originated with less than one year to maturity.
Item Instructions
Dollar Amount
Report the dollar principal amount, denominated in millions of U.S. dollars, of each outstanding FHLB
advance, even if the funds are available to the reporting institution on a subsequent date.
Trade Date
Report the trade date of each FHLB advance, i.e., the date the advance was originated and executed, in
YYYYMMDD format.
Settlement Date
Report the settlement date on which funds from each advance were received by the reporting institution
in YYYYMMDD format.
Maturity Date
Report the contractual maturity of each advance in YYYYMMDD format.

Interest Rate
Report the interest rate applicable to each FHLB advance. The interest rate should always be reported as
a percent expressed out to five decimal places with a leading zero if the interest rate is less than one
percent. Negative interest rates are to be preceded with a minus (-) sign. For examples of how to report
interest rates, see the Glossary under interest rate.
For floating rate FHLB advances with a reference rate, report the interest rate in effect on each report
date. If the effective interest rate cannot be calculated on the report date, report zero.

Interest Rate Net of FHLB Dividends
Report the interest rate applicable to each FHLB advance net of estimated dividends to be received by
the institution from the FHLB. Estimated dividends are considered a subtraction from periodic interest
payments for this item. Institutions may rely upon the interest rate net of FHLB dividends provided by
the FHLB. In the event that the interest rate net of FHLB dividends cannot be calculated on the report
date, institutions should report zero.
Day-Count Convention
Enter the numerical value below that describes the day-count convention used to calculate the reported
interest rate for each deposit.
0. Actual / 360
1. Actual / 365
2. 30 / 360
3. 30 / 365
4. Actual / Actual
5. Other
Floating or Fixed Rate
Floating Interest Rate: Enter a numerical value of 1 for an FHLB advance that has a floating rate.
Fixed Interest Rate: Enter a numerical value of 2 for an FHLB advance that has a fixed rate. An advance
with a reset to a predetermined interest rate is reported as a fixed rate instrument.
Reset Period
Enter the numerical value below to describe the frequency for when the interest rate for the reported
FHLB advance can reset.
0. No reset
1. Weekly
2. Monthly
3. Quarterly
4. Semi-annually
5. Annually
6. Other

7. Daily
For advances with a reset to a predetermined interest rate, enter the numerical value to describe the
frequency for when the rate is reset. For advances that reset to a predetermined interest rate multiple
times during the term of the advance at different intervals, enter a numerical value of 6 (for Other).
Reference Rate (if floating)
Floating Interest Rate:
If the FHLB advance has a floating rate, enter the numerical value below to describe the reference rate. If
the floating rate is determined by the value of the reference rate PLUS or MINUS a spread, enter the
numerical value below to describe the underlying reference rate.
Fixed Interest Rate:
If the FHLB advance has a fixed interest rate, enter a numerical value of “0” to indicate not applicable.
Enter the appropriate numerical value below in the “Reference Rate” data field.
0. Not Applicable
1. Federal Funds Effective Rate
2. Prime Rate
3. One Month U.S. Treasury Constant Maturity Rate
6. Overnight Swap Index
7. Other
8. Secured Overnight Financing Rate
9. Secured Overnight Financing Rate Index
10. 30-Day SOFR Average
11. 90-Day SOFR Average
12. 180-Day SOFR Average
13. Overnight Bank Funding Rate
Spread
Floating Interest Rate FHLB Advances: If the interest rate for a floating rate FHLB advance is determined
by the value of the reference rate PLUS or MINUS a spread, report the amount of the spread in percent
terms, expressed to two decimal places with a leading zero if the spread is less than 100 basis points.
When a negative entry occurs for the spread item, the spread is to be preceded with a minus (−) sign.
• Example 1: An FHLB advance with a floating interest rate is referenced to the Secured Overnight
Financing Rate plus 30 basis points. In this case, the spread would be reported as 0.30.
• Example 2: A FHLB advance with a floating interest rate is referenced to the Secured Overnight
Financing Rate, minus 30 basis points. In this case, the spread would be reported as -0.30.
• Example 3: A FHLB advance with a floating interest rate is referenced to the Secured Overnight
Financing Rate plus 125 basis points. In this case, the spread would be reported as 1.25.
Amortization
Non-Amortizing: Enter a value of 1 for a non-amortizing advance, where the principal amount is fully
paid at the maturity date of the advance (apart from the exercise of embedded options).

Amortizing: Enter a value of 2 for amortizing advances where the principal amount is reduced prior to
the maturity date of the advance.
Embedded Options
For advances with embedded options, report the numerical value below to describe the option. If the
advance does not have an embedded option, report the numerical value as “0” (not applicable) for the
value of this item.
0. Not applicable
1. Callable
2. Puttable
4. Other
The definitions for the embedded options listed above are provided below.
(1) Callable
A callable advance contains an embedded option that gives the depository institution a call
option. The call option gives the institution the right to extinguish the advance prior to maturity
without incurring prepayment or termination fees.
(2) Puttable
A puttable advance contains an embedded option that gives the counterparty (an FHLB) a put
option. The put option gives the FHLB the right to extinguish the advance (i.e., require
repayment) on predetermined exercise dates.
(4) Other
Any embedded option that does not fall into one of the categories above. In addition, the
category of “Other” includes an advance that has more than one of the embedded options
defined above.

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Interest-Bearing Demand Deposits by Federal Home Loan Banks
Part F
This section contains specific line item instructions on interest-bearing demand deposits placed by
Federal Home Loan Banks (FHLBs).
Interest-Bearing Demand Deposits
Respondents must report interest-bearing demand deposits placed by FHLBs in amounts of $1 million or
more.
Include:
• Any demand deposit by an FHLB counterparty that has a positive interest rate as part of the
deposit’s terms.
• All floating rate demand deposits by FHLB counterparties with a positive effective interest rate.
Respondents must report all demand deposits that meet the criteria above for each report date.
Respondents must report each individual demand deposit held by the institution’s U.S. offices.
Exclude:
• Non-interest-bearing demand deposits.
• Deposits with a specified maturity as part of the terms.
• Deposits by counterparties that are not FHLBs.
Reporting Instructions:
For each interest-bearing demand deposit of an FHLB counterparty, report the account balance and
other items as of the end of each business day. Respondents should report the interest rate in effect on
each report date, including for floating rate deposits.
Item Instructions:
Amount
Report the dollar amount, denominated in millions of U.S. dollars, of each open interest-bearing demand
deposit for each business day. Report only the funds made available to the reporting institution as of the
report date.
If the account has a zero balance on the report date, enter “0” for the dollar amount. If the reporting
institution was closed on the report date, enter the account balance as of the last business day that the
institution was open.
Trade Date
Report the date for each deposit balance in YYYYMMDD format.
Interest Rate

Report the interest rate for each account in effect on the report date. The interest rate should always be
reported as a percent expressed out to five decimal places with a leading zero if the interest rate is less
than one percent. For examples of how to report interest rates, see the Glossary under interest rate.
Day-Count Convention
Enter the numerical value below that describes the day-count convention used to calculate the reported
interest rate for each deposit.
0. Actual / 360
1. Actual / 365
2. 30 / 360
3. 30 / 365
4. Actual / Actual
5. Other