Reporting Forms

FFIEC 002 Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks

Description: This report is mandated by the International Banking Act (IBA) of 1978. It collects balance sheet and off-balance-sheet information, including detailed supporting schedule items, from all U.S. branches and agencies of foreign banks.

Report Forms and Instructions

• FFIEC 002 March 31, 2025 - current version (PDF)
• FFIEC 002 Instructions - current version (last update December 2024) (PDF)
• FFIEC 002 June 2022 Letter (PDF)
• December 2020 COVID-19 Related Supplemental Instructions (FFIEC 002) (PDF)

Federal Register Notices

December 2023 Proposed FFIEC 002 Revisions Related to NDFIs

• Final Federal Register Notice for Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published May 22, 2024. The comment period expires June 21, 2024. This notice includes finalizing certain revisions published in the September 2023 proposal, below.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published December 27, 2023. The comment period expired February 26, 2024.
• FFIEC 002 May 2024 Letter (PDF)
• FFIEC 002 December 2023 Letter (PDF)
• Redlined Draft FFIEC 002 Reporting Form for the Proposed Revisions with Proposed Effective Date December 31, 2024 – May 24, 2024 (PDF)
• Redlined Draft FFIEC 002 Instructions for the Proposed Revisions with Proposed Effective Dates June 30, 2024 and December 31, 2024 – June 25, 2024 (PDF)

September 2023 Proposed Call Report and FFIEC 002 Revisions Related to the ASU 2022-02 and Certain Other Revisions/Clarifications

• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published September 28, 2023. The comment period expired November 27, 2023. Certain proposed revisions in this notice were finalized in the final Federal Register notice, above, published May 22, 2024
• FIL-53-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – October 2, 2023 (PDF)
• Redlined Draft FFIEC 002 Reporting Form for the Proposed Revisions with Proposed Effective Date March 31, 2024 – October 2, 2023 (PDF)
• Redlined Draft FFIEC 002 Instructions for the Proposed Revisions with Proposed Effective Date March 31, 2024 – October 2, 2023 (PDF)

February 2023 Proposed Call Report and FFIEC 002 Revisions Related to the Statutorily Mandated Full Review of the Call Reports

• Final Federal Register Notice for Revisions to the FFIEC 031, FFIEC041, and FFIEC 051 Call Reports and FFIEC 002 - published June 13, 2023. The comment period expires July 13, 2023.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published February 21, 2023. The comment period expired April 24, 2023.
• FIL-31-2023 Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – June 13, 2023 (PDF)
• FIL-7-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – February 22, 2023 (PDF)
• Redlined Draft FFIEC 002 Reporting Form for the Proposed FFIEC 002 Revisions Effective Date September 30, 2023 – June 13, 2023 (PDF)
• Redlined Draft FFIEC 002 Instructions for the Proposed FFIEC 002 Revisions Effective Date September 30, 2023 – June 13, 2023 (PDF)

February 2021 Proposed FFIEC 002 Revisions Related to Brokered Deposits and Sweep Deposits

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 002 Report- published May 24, 2021. The comment period expires June 23, 2021.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 002 Report- published February 5, 2021. The comment period expired April 6, 2021.
• FFIEC 002 May 2021 Letter (PDF)
• FFIEC 002 February 2021 Letter (PDF)
• Draft FFIEC 002 Reporting Form and Instructions for the Proposed FFIEC 002 Revisions Effective June 2021 – September 2021 (PDF)

July 2020 Proposed FFIEC 002 Revisions Related to COVID-19 and Certain Other Changes

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports; the FFIEC 002 Report; and the FFIEC 101 Report - published November 23, 2020. The comment period expired December 23, 2020.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports; the FFIEC 002 Report; and the FFIEC 101 Report - published July 22, 2020. The comment period expired September 21, 2020
• FFIEC 002 November 2020 Letter (PDF)
• FFIEC 002 August 2020 Letter (PDF)
• Draft Reporting Form for Proposed FFIEC 002 Revisions With Proposed Effective Dates Beginning with June 30, 2020 (PDF)
• Draft Instructions for Proposed FFIEC 002 Revisions With Proposed Effective Dates Beginning with June 30, 2020 (PDF)

September 2018 Proposed FFIEC 002 Revisions – Effective March 31, 2019 (Subject to OMB Approval)

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports, the FFIEC 002/002S Reports, the FFIEC 030/30S Reports, and the FFIEC 101 Report - published February 14, 2019. The comment period expired March 18, 2019.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports, the FFIEC 002/002S Reports, the FFIEC 030/30S Reports, and the FFIEC 101 Report - published September 28, 2018. The comment period expired November 27, 2018.
• FFIEC 002 and FFIEC 002S September 2018 Letter (PDF)
• Redlined Draft FFIEC 002 Reporting Form for the proposed FFIEC 002 Revisions Effective March 31, 2019 – February 15, 2019 (PDF)
• Draft FFIEC 002 Instructions for the proposed FFIEC 002 Revisions Effective March 31, 2019 – February 15, 2019 (PDF)
• FFIEC 002 and FFIEC 002S May 2018 Letter (PDF)
• FFIEC 002 and FFIEC 002S January 2018 Letter
• Final Federal Register Notice for Proposed Revisions to the FFIEC 002 and FFIEC 002S published April 27, 2018. The comment period expired May 29, 2018. These reporting revisions would take effect June 30, 2018.
• Initial Federal Register notice for FFIEC 002 and FFIEC 002S - published December 27, 2017. The comment period expired February 26, 2018.
• FFIEC 002 Draft Reporting Form
• FFIEC 002 Draft Instructions