By March 31 of each year:
(a) A U.S. financial
company (other than a U.S. financial company that is required to file
the Bank Consolidated Reports of Condition and Income (Call Report),
the Consolidated Financial Statements for Holding Companies (FR Y-9C),
the Parent Company Only Financial Statements for Small Holding Companies
(FR Y-9SP), or the Parent Company Only Financial Statements for Large
Holding Companies (FR Y-9LP), or is required to report consolidated
total liabilities on the Quarterly Savings and Loan Holding Company
Report (FR 2320)) must report to the Board its consolidated liabilities
as of the previous calendar year-end in the manner and form prescribed
by the Board; and
(b) A foreign financial company (other than
a foreign financial company that is required to file a FR Y-7) must
report to the Board its U.S. liabilities as of the previous calendar
year-end in the manner and form prescribed by the Board.
