12 CFR §327.1

1. (a)Scope. This part 327 applies to any insured depository institution, including any insured branch of a foreign bank.
2. (b)Purpose.
   1. (1)Except as specified in paragraph (b)(2) of this section, this part 327 sets forth the rules for:
      1. (i)The time and manner of filing certified statements by insured depository institutions;
      2. (ii)The time and manner of payment of assessments by such institutions;
      3. (iii)The payment of assessments by depository institutions whose insured status has terminated;
      4. (iv)The classification of depository institutions for risk; and
      5. (v)The processes for review of assessments.
   2. (2)Deductions from the assessment base of an insured branch of a foreign bank are stated in subpart B part 347 of this chapter.