U.S. Department of the Treasury

(11-29-2022, ONE CHANGE IN INSTRUCTIONS) The Current Instructions for all B-Forms are effective for reports as-of March 2023 and afterwards:

• The Federal Register Notice of proposed revision in the Instructions was dated November 1, 2022. The additional sentence clarifies that balances are expected to be reported according to GAAP.

(12-20-2022, ONE CHANGE IN FORMS) The Current Forms are in Effect for reports as-of December 2019 and afterwards, except new Form BQ-1 begins with reports as-of June 2020:

• (12-20-2022, ONE Country Name CHANGE IN EACH FORM) Only one change is made in each of the Forms: the name “Swaziland” is changed to “Eswatini”. The TIC country code is not changed because this is just a name change. This revision applies to all TIC reporting forms. This revision is effective for monthly reports beginning with reports as-of November 2022, OR as-of December 2022 if your report for November is already prepared. This revision is effective for quarterly reports as-of December 2022 and afterwards. [FYI: Previously, “Swaziland” was before Tanzania in the country list for Africa; now “Eswatini” is before Ethiopia in the county list for Africa.]
• Federal Register Notice of proposed revisions was dated August 7, 2019. The proposals included changes to Forms BQ-1 and BC, and revisions to the Instructions.
• Form BC (effective for reports as-of November 2022 and thereafter) -- Own U.S. Dollar Claims. (The only change from previous version is name change from Swaziland to Eswatini in country list for Africa.)
• Form BL-1 (effective for reports as-of November 2022 and thereafter) -- Own U.S. Dollar Liabilities. (The only change from previous version is name change from Swaziland to Eswatini in country list for Africa.)
• Form BL-2 (effective for reports as-of November 2022 and thereafter) -- Customers' U.S. Dollar Liabilities. (The only change from previous version is name change from Swaziland to Eswatini in country list for Africa.)
• Form BQ-1 (effective for reports as-of November 2022 and thereafter) -- Customers' U.S. Dollar Claims. (The only change from previous version is name change from Swaziland to Eswatini in country list for Africa.)
• Form BQ-2 (effective for reports as-of November 2022 and thereafter) -- Own and Customers' Foreign Currency Claims and Liabilities. (The only change from previous version is name change from Swaziland to Eswatini in country list for Africa.)
• Form BQ-3 (effective for reports as-of December 2013 and thereafter) -- Maturities of own Liabilities and Claims.
• Expired Instructions for all B-Forms (effective for reports as-of December 2019 through February 2023, except the change for form BQ-1 becomes effective for reports as-of June 2020 and thereafter).
  -- Appendix B: Geographical Classification (for reports as-of November 2022 and afterwards) with codes for foreign countries, areas, and organizations.
  -- Appendix C: Selected foreign official institutions (for reports as-of November 2022 and afterwards).
  -- Appendix D: TIC Glossary, the March 2018 version. The glossaries for all Treasury International Capital (“TIC”) reports are consolidated into a single document which will provide more consistency across the TIC system. As a result, the TIC B reporting instructions do not include a glossary but point to this separate consolidated Glossary document on the TIC website.

Expired Forms (were in effect for reports as-of Various Dates through October 2022)

• Form BC (effective for reports as-of December 2019 through October 2022) -- Own U.S. Dollar Claims. (The only change from previous version is addition of a clarification in the title of last row on last page of form.)
• Form BL-1 (effective for reports as-of December 2013 through October 2022) -- Own U.S. Dollar Liabilities.
• Form BL-2 (effective for reports as-of December 2013 through October 2022) -- Customers' U.S. Dollar Liabilities.
• (new) Form BQ-1 (effective for reports as-of June 2020 through October 2022) -- Customers' U.S. Dollar Claims. (The only change is addition of new last row on last page of form)
• Form BQ-2 (effective for reports as-of December 2013 through October 2022) -- Own and Customers' Foreign Currency Claims and Liabilities.

Expired Forms and Instruction (were in effect for reports as of June 2018 through November 2019, except Form BQ-1 was in effect for reports as-of December 2013 through May 2020).

• Form BQ-1 (was effective for reports as-of December 2013 through May 2020) -- Customers' U.S. Dollar Claims.
• Federal Register Notice of February 2018. There were no changes to any of the B-forms. There were several revisions in the instructions, including making electronic filing mandatory for all TIC B reports.
• Final Form BC (was effective for reports as-of December 2013 through November 2019) -- Own U.S. Dollar Claims.
• The Instructions for all B-Forms (effective for reports as of June 2018 through November 2019.) Each revision is marked with a vertical bar on the right-side of the affected paragraph. These instructions made electronic filing mandatory for all TIC B reports.

Expired Instructions (were in effect for reports as-of July 29, 2016 through May 2018)

• The Instructions for all B-Forms (effective for reports as-of July 29, 2016 through May 2018).
• The forms in effect (as-of December 2013) during this period are the same as those shown above in the section "Current Forms and Instructions".
• Federal Register Notice May 2016. There were no changes in the forms. The instructions clarify the effective date for Intermediate Holding Companies (IHCs) compliance with monthly TIC B reporting requirements to ensure consistency with the July 1, 2016 Regulation YY deadline -- IHCs should file the monthly BC, BL-1 and BL-2 reports as of July 29 and afterwards.

Expired Instructions (were in effect for reports as-of December 2013 through July 28, 2016)

• The Instructions for all B-Forms (effective for reports as-of December 2013 through July 28, 2016).
• The forms in effect (as-of December 2013) during this period are the same as those shown above in the section "Current Forms and Instructions".
• The Federal Register Notice of January 2013 announced revisions to each form. A major revision was the move of a significant part of the reporting panel for the C forms to the panel for the B forms -- with the result that all financial institutions report on the B forms.

Expired Forms and Instructions (were in effect for reports as-of June 2006 through November 2013)

• Final Form BC   (effective for reports as-of June 2006 through November 2013) -- Own U.S. Dollar Claims.
• Final Form BL-1 (effective for reports as-of June 2006 through November 2013) -- Own U.S. Dollar Liabilities.
• Final Form BL-2 (effective for reports as-of June 2006 through November 2013) -- Customers' U.S. Dollar Liabilities.
• Final Form BQ-1 (effective for reports as-of June 2006 through November 2013) -- Customers' U.S. Dollar Claims.
• Final Form BQ-2 (effective for reports as-of June 2006 through November 2013) -- Own and Customers' Foreign Currency Claims and Liabilities.
• Final Form BQ-3 (effective for reports as-of June 2006 through November 2013; no change from previous form) -- Maturities of own Liabilities.
• Final Instructions for all B-Forms (effective for reports as-of June 2006 through November 2013).
  -- Appendix B: Geographical Classification (Jan. 2006) with codes for foreign countries, areas, and organizations. (Effective for reports as-of June 2006 through November 2013.)
  -- Appendix C: Selected foreign official institutions (revised June 2008) (Effective for reports as-of June 2008 through November 2013.)

Additional Information:

• Q & As for B-Forms (03/12/2010). Effective beginning with the reports as-of February 28, 2003 and thereafter.
• Legitimate Differences between B Reports and FFIEC 002 (09/07/04). Effective beginning with the reports as-of February 28, 2003 and thereafter.
• Comparison of short-term securities data (05/24/05) on TIC B forms versus annual/benchmark TIC SHL and SHC forms.
• Federal Register Notices: public notices of proposed revisions to each form, July 2005

Description:

Who Reports on the B-forms:

Historical Forms and Instructions:

1. Expired B-Forms that were effective for reports as-of February 2003 through May 2006.
   • form BC (effective for reports as-of February 2003 through May 2006).
   • form BL-1 (effective for reports as-of February 2003 through May 2006).
   • form BL-2 (effective for reports as-of February 2003 through May 2006).
   • form BQ-1 (effective for reports as-of February 2003 through May 2006).
   • form BQ-2 (effective for reports as-of February 2003 through May 2006).
   • form BQ-3 (effective for reports as-of February 2003 through May 2006).
   • instructions (effective for reports as-of February 2003 through May 2006). [This link was restored in Feb. 2013 after being lost in the 2010 redesign of the Treasury website.]
   • The semiannual forms BC(SA), BL-1(SA), and BL-2(SA) were eliminated after the reports as-of December 31, 2005.
2. Expired B-Forms that were effective for reports as-of January 31, 2001 through January 31, 2003. [These links were restored in Feb. 2014 after being lost in the 2010 redesign of the Treasury website.]
   • Federal Register Notices (06/15/00) Summary of the revisions in each of the forms.
   • Form BC (11/29/00) Effective only for reports as of January 31, 2001 through January 31, 2003.
   • Form BC(SA) (02/27/01) Effective only for reports as of June 29, 2001 through December 31, 2002.
   • Form BL-1 (11/29/00) Effective only for reports as of January 31, 2001 through January 31, 2003.
   • Form BL-1(SA) (02/27/01) Effective only for reports as of June 29, 2001 through December 31, 2002.
   • Form BL-2 (11/29/00) Effective only for reports as of January 31, 2001 through January 31, 2003.
   • Form BL-2(SA) (02/27/01) Effective only for reports as of June 29, 2001 through December 31, 2002.
   • Form BL-3 is not available in an electronic file.
   • Form BQ-1 (11/29/00) Effective only for reports as of March 30, 2001 through December 31, 2002.
   • Form BQ-2 (11/29/00) Effective only for reports as of March 30, 2001 through December 31, 2002, except for memorandum rows 8500-1 through 8500-4 where reporting began with the report as of June 29, 2001
   • Instructions for all B-Forms (12/18/00; 3.2 Mb) Effective only for the reports as of January 31, 2001 through reports as of January 31, 2003.
   • Q & As for B-Forms (01/23/01) Effective only for reports as of January 31, 2001 through January 31, 2003.
   • Geographical Classification (08/24/01) with country codes; effective only for reports as of January 31, 2001 through January 31, 2003.
   • Selected foreign official institutions (08/20/01) with codes; effective only for reports as of January 31, 2001 through January 31, 2003.