{"data":{"id":"us/12-cfr-327.1","jurisdiction":"us","citation":"12 CFR 327.1","heading":"Purpose and scope.","body":"(a) Scope. This part 327 applies to any insured depository institution, including any insured branch of a foreign bank.\n(b) Purpose. (1) Except as specified in paragraph (b)(2) of this section, this part 327 sets forth the rules for:\n(i) The time and manner of filing certified statements by insured depository institutions;\n(ii) The time and manner of payment of assessments by such institutions;\n(iii) The payment of assessments by depository institutions whose insured status has terminated;\n(iv) The classification of depository institutions for risk; and\n(v) The processes for review of assessments.\n(2) Deductions from the assessment base of an insured branch of a foreign bank are stated in subpart B part 347 of this chapter.","path":["Title 12—Banks and Banking","CHAPTER III—FEDERAL DEPOSIT INSURANCE CORPORATION","SUBCHAPTER B—REGULATIONS AND STATEMENTS OF GENERAL POLICY","PART 327—ASSESSMENTS","Subpart A—In General"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-12.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:16Z","sha256":"ddda9e5387a2ae440e40483434f6dd1f90f18ac9437d412fb3af10a8c2b64ddf","source_id":"us-cfr","stale":true,"prev":"us/12-cfr-326.8","next":"us/12-cfr-327.2"},"notice":"GroundRules: Original legal text. Not legal advice."}