Fr 520nt Instruction Manual
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Description: This report collects data on the geographic distribution of the assets and liabilities of major foreign branches and subsidiaries of U.S. Commercial banks and of Edge and agreement corporations. OMB: 7100-0079 Purpose: The data provide information about the nature and scope of activities in foreign offices by location and type of office that is unavailable from other report forms. Data also comprise a piece of the flow of funds data. Background: The FR 2502q was implemented in March 1994 to replace the Monthly and Quarterly Reports on Foreign Branch Assets and Liabilities (FR 2502 and FR 2502s), which were discontinued after December 1993. The report contains all of the country detail from the FR 2502s, plus a few of the items from the FR 2502 needed for the construction of the monetary aggregates and BIS (Bank for International Settlements) statistics.
The scope of the reporting panel was broadened to include not only foreign branches of U.S. Banking organizations, but large foreign subsidiaries as well. In 2003, the report was revised to include several memorandum items to break out claims and liabilities reported under the unallocated accounts item.
In March 2006, as a result of the Board's decision to cease constructing the M3 monetary aggregate, Schedule A, which collects information on Eurodollar liabilities payable to certain U.S. Addressees, was discontinued.
In addition, the Federal Reserve reduced the reporting panel to require offices located only in the Caribbean and the United Kingdom to file the FR 2502q. In 2009, the reporting form was revised to add regional subtotals for countries that are not listed on the reporting form. The country list sub-header was also clarified to indicate that the areas listed may be countries or dependencies. The instructions were also revised to indicate that countries or dependencies not listed on the reporting form should be summed in each regional subtotal, rather than in the current data item, 'UNALLOCATED'.
In March 2012, the reporting threshold for foreign branches was increased from $500 million to $2 billion. The instructions were modified to clarify that entities located outside the Caribbean and the United Kingdom are not required to file the report and that securities purchased and sold under resale and repurchase agreements can be netted if they meet the requirements outlined in FASB Interpretation No. 41, 'Offsetting of Amounts Related to Certain Repurchase and Reverse Repurchase Agreements (FIN 41)'. Respondent Panel: The panel consists of U.S. Head offices of bank holding companies, commercial banks and Edge and agreement corporations that file the FR 2502q for their major foreign branches and large banking subsidiaries. Major foreign branches are defined as those with assets of $2 billion or more, payable in all currencies. Large banking subsidiaries are defined as those that file the Financial Statements of Foreign Subsidiaries of U.S.
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Banking Organizations (FR 2314) quarterly, have a banking charter, and have assets of $2 billion or more and deposits of $10 million or more. Participation is required. Frequency: Quarterly, as of the last business day of the quarter. Public Release: There is no regular publication of data from the Quarterly Report of Assets and Liabilities of Large Foreign Offices of U.S.