GlossaryGuide

Own foreign offices are foreign offices (banking and nonbanking) of the reporter, including any foreign office indirectly owned through a U.S. subsidiary depository or non depository financial institution. In addition, reporters owned by a foreign resident should include its direct foreign parent and any non U.S. branches or agencies as own foreign offices. Reporters should exclude offices of the reporter’s parent’s non-banking or banking subsidiaries as own foreign offices.

Therefore, the reporter should include as own foreign offices the following if applicable:

1. The reporter’s own non U.S. offices
2. The reporter’s own foreign parent bank
3. The foreign parent banks non U.S. bank branches and agencies
4. The reporter’s own U.S. depository institution’s and/or non depository institution’s foreign resident offices