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This report is mandated by the International Banking Act (IBA) of 1978. It collects balance sheet and off-balance-sheet information, including detailed Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks (FFIEC 002), hereafter referred to in this document as the Call Report. Federal Financial Institutions Examination Council Instructions for the Preparation of Report of Assets and Liabilities of U.S. Branches and Agencies ofDescription: This report is mandated by the International Banking Act (IBA) of 1978. It collects balance sheet and off-balance-sheet information, including

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