Title 12--Banks and Banking

CHAPTER II--FEDERAL RESERVE SYSTEM

PART 201--EXTENSIONS OF CREDIT BY FEDERAL RESERVE BANKS (REGULATION A)


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201.1 Authority, scope and purpose
201.2 Definitions.
201.3 Availability and terms.
201.4 Limitations on availability and assessments.
201.5 Advances and discounts.
201.6 General requirements.
201.7 Branches and agencies.
201.8 Federal Intermediate Credit Banks.
201.9 No obligation to make advances or discounts.
201.51 Adjustment credit for depository institutions.
201.52 Other credit for depository institutions.
201.104 Eligibility of consumer loans and finance company paper.
201.107 Eligibility of demand paper for discount and as security for advances by Reserve Banks.
201.108 Obligations eligible as collateral for advances.
201.109 Eligibility for discount of mortgage company notes.
201.110 Goods held by persons employed by owner.

Sec. 201.1 Authority, scope and purpose.
    

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    (a) Authority and scope. This part is issued under the authority of 
sections 10A, 10B, 13, 13A, and 19 of the FRA (12 U.S.C. 347a, 347b, 343 
et seq., 347c, 348 et seq., 374, 374a, and 461), other provisions of the 
FRA, and section 7(b) of the International Banking Act of 1978 (12 
U.S.C. 347d) and relates to extensions of credit by Federal Reserve 
Banks to depository institutions and others.
    (b) Purpose. This part establishes rules under which Federal Reserve 
Banks may extend credit to depository institutions and others. Extending 
credit to depository institutions to accommodate commerce, industry, and 
agriculture is a principal function of Federal Reserve Banks. While open 
market operations are the primary means of affecting the overall supply 
of reserves, the lending function of the Federal Reserve Banks is an 
effective method of supplying reserves to meet the particular credit 
needs of individual depository institutions. The lending functions of 
the Federal Reserve System are conducted with due regard to the basic 
objectives of monetary policy and the maintenance of a sound and orderly 
financial system.

[58 FR 68512, Dec. 28, 1993]

Sec. 201.2 Definitions.
     

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For purposes of this part, the following definitions shall apply:

    (a) Appropriate Federal banking agency has the same meaning as in 
section 3 of the FDI Act (12 U.S.C. 1813(q)).
    (b) Critically undercapitalized insured depository institution means 
any insured depository institution as defined in section 3 of the FDI 
Act (12 U.S.C. 1813(c)(2)) that is deemed to be critically 
undercapitalized under section 38 of the FDI Act (12 U.S.C. 
1831o(b)(1)(E)) and the implementing regulations.
    (c)(1) Depository institution means an institution that maintains 
reservable transaction accounts or nonpersonal time deposits and is:
    (i) An insured bank as defined in section 3 of the FDI Act (12 
U.S.C. 1813(h)) or a bank which is eligible to make application to 
become an insured bank under section 5 of such Act (12 U.S.C. 1815);
    (ii) A mutual savings bank as defined in section 3 of the FDI Act 
(12 U.S.C. 1813(f)) or a bank which is eligible to make application to 
become an insured bank under section 5 of such Act (12 U.S.C. 1815);
    (iii) A savings bank as defined in section 3 of the FDI Act (12 
U.S.C. 1813(g)) or a bank which is eligible to make application to 
become an insured bank under section 5 of such Act (12 U.S.C. 1815);
    (iv) An insured credit union as defined in section 101 of the 
Federal Credit Union Act (12 U.S.C. 1752(7)) or a credit

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union which is eligible to make application to become an insured credit 
union pursuant to section 201 of such Act (12 U.S.C. 1781);
    (v) A member as defined in section 2 of the Federal Home Loan Bank 
Act (12 U.S.C. 1422(4)); or
    (vi) A savings association as defined in section 3 of the FDI Act 
(12 U.S.C. 1813(b)) which is an insured depository institution as 
defined in section 3 of the Act (12 U.S.C. 1813(c)(2)) or is eligible to 
apply to become an insured depository institution under section 5 of the 
Act (12 U.S.C. 1815(a)).
    (2) The term depository institution does not include a financial 
institution that is not required to maintain reserves under Regulation D 
(12 CFR part 204) because it is organized solely to do business with 
other financial institutions, is owned primarily by the financial 
institutions with which it does business, and does not do business with 
the general public.
    (d) Liquidation loss means the loss that any deposit insurance fund 
in the FDIC would have incurred if the FDIC had liquidated the 
institution:
    (1) In the case of an undercapitalized insured depository 
institution, as of the end of the later of:
    (i) Sixty days:
    (A) In any 120-day period;
    (B) During which the institution was an undercapitalized insured 
depository institution; and
    (C) During which advances or discounts were outstanding to the 
depository institution from any Federal Reserve Bank; or
    (ii) The 60 calendar day period following the receipt by a Federal 
Reserve Bank of a written certification from the Chairman of the Board 
of Governors or the head of the appropriate Federal banking agency that 
the institution is viable.
    (2) In the case of a critically undercapitalized insured depository 
institution, as of the end of the 5-day period beginning on the date the 
institution became a critically undercapitalized insured depository 
institution.
    (e) Increased loss means the amount of loss to any deposit insurance 
fund in the FDIC that exceeds the liquidation loss due to:
    (1) An advance under section 10B(1)(a) of the FRA that is 
outstanding to an undercapitalized or critically undercapitalized 
insured depository institution without payment having been demanded as 
of the end of the periods specified in paragraphs (d)(1) and (2) of this 
section; or
    (2) An advance under section 10B(1)(a) of the Federal Reserve Act 
that is made after the end of such periods.
    (f) Excess loss means the lesser of the increased loss or that 
portion of the increased loss equal to the lesser of:
    (1) The loss the Board of Governors or any Federal Reserve Bank 
would have incurred on the amount by which advances under section 
10B(1)(a) exceed the amount of advances outstanding at the end of the 
periods specified in paragraphs (d)(1) and (2) of this section if those 
increased advances had been unsecured; or
    (2) The interest received on the amount by which the advances under 
section 10B(1)(a) exceed the amount of advances outstanding, if any, at 
the end of the periods specified in paragraphs (d)(1) and (2) of this 
section.
    (g) Transaction account and nonpersonal time deposit have the 
meanings specified in Regulation D (12 CFR part 204).
    (h) Undercapitalized insured depository institution means any 
insured depository institution as defined in section 3 of the FDI Act 
(12 U.S.C. 1813(c)(2)) that:
    (1) Is not a critically undercapitalized insured depository 
institution; and
    (2)(i) Is deemed to be undercapitalized under section 38 of the FDI 
Act (12 U.S.C. 1831o(b)(1)(C)) and the implementing regulations; or
    (ii) Has received from its appropriate Federal banking agency a 
composite CAMEL rating of 5 under the Uniform Financial Institutions 
Rating System (or an equivalent rating by its appropriate Federal 
banking agency under a comparable rating system) as of the most recent 
examination of such institution.
    (i) Viable, with respect to a depository institution, means that the 
Board of Governors or the appropriate Federal banking agency has 
determined,

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giving due regard to the economic conditions and circumstances in the 
market in which the institution operates, that the institution is not 
critically undercapitalized, is not expected to become critically 
undercapitalized, and is not expected to be placed in conservatorship or 
receivership. Although there are a number of criteria that may be used 
to determine viability, the Board of Governors believes that ordinarily 
an undercapitalized insured depository institution is viable if the 
appropriate Federal banking agency has accepted a capital restoration 
plan for the depository institution under 12 U.S.C. 1831o(e)(2) and the 
depository institution is complying with that plan.
    (j) Eligible institution means a depository institution that is in 
sound financial condition in the judgment of the lending Federal Reserve 
Bank.
    (k) Targeted federal funds rate means the federal funds rate 
targeted by the Federal Open Market Committee.

[58 FR 68512, Dec. 28, 1993, as amended at 64 FR 41769, Aug. 2, 1999]

Sec. 201.3 Availability and terms.
     

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    (a) Adjustment credit. Federal Reserve Banks extend adjustment 
credit on a short-term basis to depository institutions to assist in 
meeting temporary requirements for funds or to cushion more persistent 
shortfalls of fundspending an orderly adjustment of a borrowing 
institution's assets and liabilities. Such credit generally is available 
only for appropriate purposes and after reasonable alternative sources 
of funds have been fully used, including credit from special industry 
lenders such as Federal Home Loan Banks, the National Credit Union 
Administration's Central Liquidity Facility, and corporate central 
credit unions. Adjustment credit is usually granted at the basic 
discount rate, but under certain circumstances a special rate or rates 
above the basic discount rate may be applied.
    (b) Seasonal credit. Federal Reserve Banks extend seasonal credit 
for periods longer than those permitted under adjustment credit to 
assist smaller depository institutions in meeting regular needs for 
funds arising from expected patterns of movement in their deposits and 
loans. A special rate or rates at or above the basic discount rate may 
be applied to seasonal credit.
    (1) Seasonal credit is only available if:
    (i) The depository institution's seasonal needs exceed a threshold 
that the institution is expected to meet from other sources of liquidity 
(this threshold is calculated as certain percentages, established by the 
Board of Governors, of the institution's average total deposits in the 
preceding calendar year);
    (ii) The Federal Reserve Bank is satisfied that the institution's 
qualifying need for funds is seasonal and will persist for at least four 
weeks; and
    (iii) Similar assistance is not available from special industry 
lenders.
    (2) The Board may establish special terms for seasonal credit when 
depository institutions are experiencing unusual seasonal demands for 
credit in a period of liquidity strain.
    (c) Extended credit. Federal Reserve Banks extend credit to 
depository institutions under extended credit arrangements where similar 
assistance is not reasonably available from other sources, including 
special industry lenders. Such credit may be provided where there are 
exceptional circumstances or practices affecting a particular depository 
institution including sustained deposit drains, impaired access to money 
market funds, or sudden deterioration in loan repayment performance. 
Extended credit may also be provided to accommodate the needs of 
depository institutions, including those with longer term asset 
portfolios, that may be experiencing difficulties adjusting to changing 
money market conditions over a longer period, particularly at times of 
deposit disintermediation. A special rate or rates above the basic 
discount rate may be applied to extended credit.
    (d) Emergency credit for others. In unusual and exigent 
circumstances, a Federal Reserve Bank may, after consultation with the 
Board of Governors, advance credit to individuals, partnerships, and 
corporations that are not depository institutions if, in the judgment of 
the Federal Reserve Bank, credit is not available from other sources and 
failure to obtain such credit would adversely affect the economy.

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The rate applicable to such credit will be above the highest rate in 
effect for advances to depository institutions. Where the collateral 
used to secure such credit consists of assets other than obligations of, 
or fully guaranteed as to principal and interest by, the United States 
or an agency thereof, an affirmative vote of five or more members of the 
Board of Governors is required before credit may be extended.
    (e) Special liquidity facility for century date change. Federal 
Reserve Banks may extend credit between and including October 1, 1999, 
and April 7, 2000, or such later date as determined by the Board, under 
a special liquidity facility to ease liquidity pressures during the 
century date change period. This type of credit is available only to 
eligible institutions. This type of credit is granted at a special rate 
above the basic discount rate and other market rates for funds, is 
available for the entire length of the period, and is not subject to the 
conditions regarding specific use or exhaustion of other liquidity 
sources as is adjustment credit under paragraph (a) of this section.

[58 FR 68513, Dec. 28, 1993, as amended at 64 FR 41769, Aug. 2, 1999]
Sec. 201.4 Limitations on availability and assessments.
    

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    (a) Advances to or discounts for undercapitalized insured depository 
institutions. A Federal Reserve Bank may make or have outstanding 
advances to or discounts for a depository institution that it knows to 
be an undercapitalized insured depository institution, only:
    (1) If, in any 120-day period, advances or discounts from any 
Federal Reserve Bank to that depository institution are not outstanding 
for more than 60 days during which the institution is an 
undercapitalized insured depository institution; or
    (2) During the 60 calendar days after the receipt of a written 
certification from the Chairman of the Board of Governors or the head of 
the appropriate Federal banking agency that the borrowing depository 
institution is viable; or
    (3) After consultation with the Board of Governors.\1\
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    \1\ In unusual circumstances, when prior consultation with the Board 
is not possible, a Federal Reserve Bank should consult with the Board as 
soon as possible after extending credit that requires consultation under 
this paragraph.
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    (b) Advances to or discounts for critically undercapitalized insured 
depository institutions. A Federal Reserve Bank may make or have 
outstanding advances to or discounts for a depository institution that 
it knows to be a critically undercapitalized insured depository 
institution only:
    (1) During the 5-day period beginning on the date the institution 
became a critically undercapitalized insured depository institution; or
    (2) After consultation with the Board of Governors.\2\
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    \2\ See footnote 1 in Sec.  201.4(a)(3).
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    (c) Assessments. The Board of Governors will assess the Federal 
Reserve Banks for any amount that it pays to the FDIC due to any excess 
loss. Each Federal Reserve Bank shall be assessed that portion of the 
amount that the Board of Governors pays to the FDIC that is attributable 
to an extension of credit by that Federal Reserve Bank, up to one 
percent of its capital as reported at the beginning of the calendar year 
in which the assessment is made. The Board of Governors will assess all 
of the Federal Reserve Banks for the remainder of the amount it pays to 
the FDIC in the ratio that the capital of each Federal Reserve Bank 
bears to the total capital of all Federal Reserve Banks at the beginning 
of the calendar year in which the assessment is made, provided, however, 
that if any assessment exceeds 50 percent of the total capital and 
surplus of all Federal Reserve Banks, whether to distribute the excess 
over such 50 percent shall be made at the discretion of the Board of 
Governors.
    (d) Information. Before extending credit a Federal Reserve Bank 
should ascertain if an institution is an undercapitalized insured 
depository institution or a critically undercapitalized insured 
depository institution.

[58 FR 68514, Dec. 28, 1993]

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Sec. 201.5 Advances and discounts.
    

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    (a) Federal Reserve Banks may lend to depository institutions either 
through advances secured by acceptable collateral or through the 
discount of certain types of paper. Credit extended by the Federal 
Reserve Banks generally takes the form of an advance.
    (b) Federal Reserve Banks may make advances to any depository 
institution if secured to the satisfaction of the Federal Reserve Bank. 
Satisfactory collateral generally includes United States government and 
Federal agency securities, and, if of acceptable quality, mortgage notes 
covering 1-4 family residences, State and local government securities, 
and business, consumer and other customer notes.
    (c) If a Federal Reserve Bank concludes that a depository 
institution will be better accommodated by the discount of paper than by 
an advance, it may discount any paper endorsed by the depository 
institution that meets the requirements specified in the FRA.
     
Sec. 201.6 General requirements
   

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    (a) Credit for capital purposes. Federal Reserve credit is not a 
substitute for capital.
    (b) Compliance with law and regulation. All credit extended under 
this part shall comply with applicable requirements of law and of this 
part. Each Federal Reserve Bank:
    (1) Shall keep itself informed of the general character and amount 
of the loans and investments of depository institutions with a view to 
ascertaining whether undue use is being made of depository institution 
credit for the speculative carrying of or trading in securities, real 
estate, or commodities, or for any other purpose inconsistent with the 
maintenance of sound credit conditions; and
    (2) Shall consider such information in determining whether to extend 
credit.
    (c) Information. A Federal Reserve Bank shall require any 
information it believes appropriate or desirable to insure that paper 
tendered as collateral for advances or for discount is acceptable and 
that the credit provided is used in a manner consistent with this part.
    (d) Indirect credit for others. Except for depository institutions 
that receive credit under the Special Liquidity Facility described in 
Sec. 201.3(e), no depository institution shall act as the medium or 
agent of another depository institution in receiving Federal Reserve 
credit except with the permission of the Federal Reserve bank extending 
credit.

[58 FR 68514, Dec. 28, 1993, as amended at 64 FR 41770, Aug. 2, 1999]
Sec. 201.7 Branches and agencies.
   

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    (a) Except as may be otherwise provided, this part shall be 
applicable to United States branches and agencies of foreign banks 
subject to reserve requirements under Regulation D (12 CFR part 204) in 
the same manner and to the same extent as depository institutions.
    (b) This part applies to a United States branch or agency of a 
foreign bank in the same manner and to the same extent as an eligible 
institution if the foreign bank is in sound financial condition in the 
judgment of the lending Federal Reserve Bank.

[58 FR 68514, Dec. 28, 1993, as amended at 64 FR 41770, Aug. 2, 1999]
     
Sec. 201.8 Federal Intermediate Credit Banks.
    

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    A Federal Reserve Bank may discount for any Federal Intermediate 
Credit Bank agricultural paper or notes payable to and bearing the 
endorsement of the Federal Intermediate Credit Bank that cover loans or 
advances made under subsections (a) and (b) of section 2.3 of the Farm 
Credit Act of 1971 (12 U.S.C. 2074) and that are secured by paper 
eligible for discount by Federal Reserve Banks. Any paper so discounted 
shall have a period remaining to maturity at the time of discount of not 
more than nine months.

[58 FR 68514, Dec. 28, 1993]
Sec. 201.9 No obligation to make advances or discounts.
    

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    A Federal Reserve Bank shall have no obligation to make, increase, 
renew, or extend any advance or discount to any depository institution.

[58 FR 68514, Dec. 28, 1993]

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Sec. 201.51 Adjustment credit for depository institutions.
    

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    The rates for adjustment credit provided to depository institutions 
under Sec. 201.3(a) are:

------------------------------------------------------------------------
        Federal Reserve Bank           Rate            Effective
------------------------------------------------------------------------
Boston..............................     6.0  May 16, 2000.
New York............................     6.0  May 19, 2000.
Philadelphia........................     6.0  May 18, 2000.
Cleveland...........................     6.0  May 16, 2000.
Richmond............................     6.0  May 16, 2000.
Atlanta.............................     6.0  May 17, 2000.
Chicago.............................     6.0  May 17, 2000.
St. Louis...........................     6.0  May 18, 2000.
Minneapolis.........................     6.0  May 18, 2000.
Kansas City.........................     6.0  May 17, 2000.
Dallas..............................     6.0  May 17, 2000.
San Francisco.......................     6.0  May 16, 2000.
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[65 FR 34048, May 26, 2000]
Sec. 201.52 Other credit for depository institutions.
    

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    (a) Seasonal credit. The rate for seasonal credit extended to 
depository institutions under Sec. 201.3(b) is a flexible rate that 
takes into account rates on market sources of funds, but in no case will 
the rate charged be less than the rate for adjustment credit as set out 
in Sec. 201.51.
    (b) Extended credit. For extended credit to depository institutions 
under Sec. 201.3(c), for credit outstanding for more than 30 days, a 
flexible rate will be charged that takes into account rates on market 
sources of funds, but in no case will the rate charged be less than the 
rate for adjustment credit, as set out in Sec. 201.51, plus one-half 
percentage point. At the discretion of the Federal Reserve Bank, the 30-
day time period may be shortened.
    (c) Special liquidity facility. The rate for credit extended to 
eligible institutions under the special liquidity facility provisions in 
Sec. 201.3(e) is equal to the targeted federal funds rate plus 1.5 
percentage points on each day the credit is outstanding.

[Reg. A, 59 FR 29538, June 8, 1994, as amended at 59 FR 60700, Nov. 28, 
1994; 64 FR 41770, Aug. 2, 1999]

                             Interpretations
Sec. 201.104 Eligibility of consumer loans and finance company paper.
    

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    (a) The Board of Governors has clarified and modified its position 
with respect to the eligibility of consumer loans and finance company 
paper for discount with and as collateral for advances by the reserve 
banks.
    (b) Section 13, paragraph 2, of the Federal Reserve Act authorizes a 
Federal Reserve Bank, under certain conditions, to discount for member 
banks

    * * * notes, drafts, and bills of exchange arising out of actual 
commercial transactions; that is, notes, drafts, and bills of exchange 
issued or drawn for agricultural, industrial, or commercial purposes, or 
the proceeds of which have been used, or are to be used, for such 
purposes, the Board of Governors of the Federal Reserve System to have 
the right to determine or define the character of the paper thus 
eligible for discount, within the meaning of this Act.

    (c) It continues to be the opinion of the Board that borrowing for 
the purpose of purchasing goods is borrowing for a commercial purpose, 
whether the borrower intends to use the goods himself or to resell them. 
Hence, loans made to enable consumers to purchase automobiles or other 
goods should be included under commercial, agricultural, and industrial 
paper within the meaning of the Federal Reserve Act, and as such are 
eligible for discounting with the Reserve Banks and as security for 
advances from the Reserve Banks under section 13, paragraph 8, of the 
Federal Reserve Act as long as they conform to requirements with respect 
to maturity and other matters. This applies equally to loans made 
directly by banks to consumers and to paper accepted by banks from 
dealers or finance companies. It also applies to notes of finance 
companies themselves as long as the proceeds of such notes are used to 
finance the purchase of consumer goods or for other purposes which are 
eligible within the meaning of the Federal Reserve Act.
    (d) If there is any question as to whether the proceeds of a note of 
a finance company have been or are to be used for a commercial, 
agricultural, or industrial purpose, a financial statement of the 
finance company reflecting an excess of notes receivable which appear 
eligible for rediscount (without regard to maturity) over total current 
liabilities (i.e., notes due within 1 year) may be taken as an 
indication of eligibility. Where information is lacking as

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to whether direct consumer loans by a finance company are for eligible 
purposes, it may be assumed that 50 percent of such loans are ``notes 
receivable which appear eligible for rediscount''. In addition, that 
language should be regarded as including notes given for the purchase of 
mobile homes that are acquired by a finance company from a dealer-seller 
of such homes.
    (e) The principles stated above apply not only to notes of a finance 
company engaged in making consumer loans but also to notes of a finance 
company engaged in making loans for other eligible purposes, including 
business and agricultural loans. Under section 13a of the Federal 
Reserve Act, paper representing loans to finance the production, 
marketing, and carrying of agricultural products or the breeding, 
raising, fattening, or marketing of livestock is eligible for discount 
if the paper has a maturity of not exceeding 9 months. Consequently, a 
note of a finance company the proceeds of which are used by it to make 
loans for such purposes is eligible for discount or as security for a 
Federal Reserve advance, and such a note, unlike the note of a finance 
company making consumer loans, may have a maturity of up to 9 months.

[37 FR 4701, Mar. 4, 1972]
Sec. 201.107 Eligibility of demand paper for discount and as security for advances by Reserve Banks.

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    (a) The Board of Governors has reconsidered a ruling made in 1917 
that demand notes are ineligible for discount under the provisions of 
the Federal Reserve Act. (1917 Federal Reserve Bulletin 378.)
    (b) The basis of that ruling was the provision in the second 
paragraph of section 13 of the Federal Reserve Act that notes, drafts, 
and bills of exchange must have a maturity at the time of discount of 
not more than 90 days, exclusive of grace. The ruling stated that

    a demand note or bill is not eligible under the provisions of the 
act, since it is not in terms payable within the prescribed 90 days, 
but, at the option of the holder, may not be presented for payment until 
after that time.

    (c) It is well settled as a matter of law, however, that demand 
paper is due and payable on the date of its issue. The generally 
accepted legal view is stated in Beutel's Brannan on Negotiable 
Instruments Law, at page 305, as follows:

    The words on demand serve the same purpose as words making 
instruments payable at a specified time. They fix maturity of the 
obligation and do not make demand necessary, but mean that the 
instrument is due, payable and matured when made and delivered.

    (d) Accordingly, the Board has concluded that, since demand paper is 
due and payable on the date of its issue, it satisfies the maturity 
requirements of the statute. Demand paper which otherwise meets the 
eligibility requirements of the Federal Reserve Act and this part 
Regulation A, therefore, is eligible for discount and as security for 
advances by Reserve Banks.

[31 FR 5443, Apr. 16, 1966]
Sec. 201.108 Obligations eligible as collateral for advances.
    

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    (a) Section 3(a) of Pub. L. 90-505, approved September 21, 1968, 
amended the eighth paragraph of section 13 of the Federal Reserve Act 
(12 U.S.C. 347) to authorize advances thereunder to member banks 
``secured by such obligations as are eligible for purchase under section 
14(b) of this Act.'' The relevant part of such paragraph had previously 
referred only to ``notes * * * eligible * * * for purchase'', which the 
Board had construed as not including obligations generally regarded as 
securities. (See 1962 Federal Reserve Bulletin 690, Sec. 201.103(d).)
    (b) Under section 14(b) direct obligations of, and obligations fully 
guaranteed as to principal and interest by, the United States are 
eligible for purchase by Reserve Banks. Such obligations include 
certificates issued by the trustees of Penn Central Transportation Co. 
that are fully guaranteed by the Secretary of Transportation. Under 
section 14(b) direct obligations of, and obligations fully guaranteed as 
to principal and interest by, any agency of the United States are also 
eligible for purchase by Reserve Banks. Following are the principal 
agency obligations eligible as collateral for advances:
    (1) Federal Intermediate Credit Bank debentures;

[[Page 12]]

    (2) Federal Home Loan Bank notes and bonds;
    (3) Federal Land Bank bonds;
    (4) Bank for Cooperative debentures;
    (5) Federal National Mortgage Association notes, debentures and 
guaranteed certificates of participation;
    (6) Obligations of or fully guaranteed by the Government National 
Mortgage Association;
    (7) Merchant Marine bonds;
    (8) Export-Import Bank notes and guaranteed participation 
certificates;
    (9) Farmers Home Administration insured notes;
    (10) Notes fully guaranteed as to principal and interest by the 
Small Business Administration;
    (11) Federal Housing Administration debentures;
    (12) District of Columbia Armory Board bonds;
    (13) Tennessee Valley Authority bonds and notes;
    (14) Bonds and notes of local urban renewal or public housing 
agencies fully supported as to principal and interest by the full faith 
and credit of the United States pursuant to section 302 of the Housing 
Act of 1961 (42 U.S.C. 1421a(c), 1452(c)).
    (15) Commodity Credit Corporation certificates of interest in a 
price-support loan pool.
    (16) Federal Home Loan Mortgage Corporation notes, debentures, and 
guaranteed certificates of participation.
    (17) U.S. Postal Service obligations.
    (18) Participation certificates evidencing undivided interests in 
purchase contracts entered into by the General Services Administration.
    (19) Obligations entered into by the Secretary of Health, Education, 
and Welfare under the Public Health Service Act, as amended by the 
Medical Facilities Construction and Modernization Amendments of 1970.
    (20) Obligations guaranteed by the Overseas Private Investment 
Corp., pursuant to the provisions of the Foreign Assistance Act of 1961, 
as amended.
    (c) Nothing less than a full guarantee of principal and interest by 
a Federal agency will make an obligation eligible. For example, mortgage 
loans insured by the Federal Housing Administration are not eligible 
since the insurance contract is not equivalent to an unconditional 
guarantee and does not fully cover interest payable on the loan. 
Obligations of international institutions, such as the Inter-American 
Development Bank and the International Bank for Reconstruction and 
Development, are also not eligible, since such institutions are not 
agencies of the United States.
    (d) Also eligible for purchase under section 14(b) are ``bills, 
notes, revenue bonds, and warrants with a maturity from date of purchase 
of not exceeding 6 months, issued in anticipation of the collection of 
taxes or in anticipation of the receipt of assured revenues by any 
State, county, district, political subdivision, or municipality in the 
continental United States, including irrigation, drainage and 
reclamation districts.''\3\ In determining the eligibility of such 
obligations as collateral for advances, but the Reserve Bank will 
satisfy itself that sufficient tax or other assured revenues earmarked 
for payment of such obligations will be available for that purpose at 
maturity, or within 6 months from the date of the advance if no maturity 
is stated. Payments due from Federal, State or other governmental units 
may, in the Reserve Bank's discretion, be regarded as ``other assured 
revenues''; but neither the proceeds of a prospective issue of 
securities nor future tolls, rents or similar collections for the 
voluntary use of government property for non-governmental purposes will 
normally be so regarded. Obligations with original maturities exceeding 
1 year would not ordinarily be self-liquidating as contemplated by the 
statute, unless at the time of issue provision is made for a redemption 
or sinking fund that will be sufficient to pay such obligations at 
maturity.
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    \3\ Paragraph 3 of section 1 of the Federal Reserve Act (12 U.S.C. 
221) defines the continental United States to mean ``the States of the 
United States and the District of Columbia'', thus including Alaska and 
Hawaii.

[Reg. A, 33 FR 17231, Nov. 21, 1968, as amended at 34 FR 1113, Jan. 24, 
1969; 34 FR 6417, Apr. 12, 1969; 36 FR 8441, May 6, 1971; 37 FR 24105, 
Nov. 14, 1972; 43 FR 53709, Nov. 17, 1978; 58 FR 68515, Dec. 28, 1993]

[[Page 13]]
Sec. 201.109 Eligibility for discount of mortgage company notes.
      

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    (a) The question has arisen whether notes issued by mortgage banking 
companies to finance their acquisition and temporary holding of real 
estate mortgages are eligible for discount by Reserve Banks.
    (b) Under section 13 of the Federal Reserve Act the Board has 
authority to define what are ``agricultural, industrial, or commercial 
purposes'', which is the statutory criterion for determining the 
eligibility of notes and drafts for discount. However, such definition 
may not include paper ``covering merely investments or issued or drawn 
for the purpose of carrying or trading in stocks, bonds, or other 
investment securities''.
    (c) The legislative history of section 13 suggests that Congress 
intended to make eligible for discount ``any paper drawn for a 
legitimate business purpose of any kind'' \4\ and that the Board, in 
determining what paper is eligible, should place a ``broad and adaptable 
construction'' \5\ upon the terms in section 13. It may also be noted 
that Congress apparently considered paper issued to carry investment 
securities as paper issued for a ``commercial purpose'', since it 
specifically prohibited the Board from making such paper eligible for 
discount. If ``commercial'' is broad enough to encompass investment 
banking, it would also seem to include mortgage banking.
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    \4\ House Report No. 69, 63d Cong., p. 48.
    \5\ 50 Cong. Rec. 4675 (1913) (remarks of Rep. Phelan).
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    (d) In providing for the discount of commercial paper by Reserve 
Banks, Congress obviously intended to facilitate the current financing 
of agriculture, industry, and commerce, as opposed to long-term 
investment.\6\ In the main, trading in stocks and bonds is investment-
oriented; most securities transactions do not directly affect the 
production or distribution of goods and services. Mortgage banking, on 
the other hand, is essential to the construction industry and thus more 
closely related to industry and commerce. Although investment bankers 
also perform similar functions with respect to newly issued securities, 
Congress saw fit to deny eligibility to all paper issued to finance the 
carrying of securities. Congress did not distinguish between newly 
issued and outstanding securities, perhaps covering the larger area in 
order to make certain that the area of principal concern (i.e., trading 
in outstanding stocks and bonds) was fully included. Speculation was 
also a major Congressional concern, but speculation is not a material 
element in mortgage banking operations. Mortgage loans would not 
therefore seem to be within the purpose underlying the exclusions from 
eligibility in section 13.
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    \6\ 50 Cong. Rec. 5021 (1913) (remarks of Rep. Thompson of 
Oklahoma); 50 Cong. Rec. 4731-32 (1913) (remarks of Rep. Borland).
---------------------------------------------------------------------------

    (e) Section 201.3(a) provides that a negotiable note maturing in 90 
days or less is not eligible for discount if the proceeds are used ``for 
permanent or fixed investments of any kind, such as land, buildings or 
machinery, or for any other fixed capital purpose''. However, the 
proceeds of a mortgage company's commercial paper are not used by it for 
any permanent or fixed capital purpose, but only to carry temporarily an 
inventory of mortgage loans pending their ``packaging'' for sale to 
permanent investors that are usually recurrent customers.
    (f) In view of the foregoing considerations the Board concluded that 
notes issued to finance such temporary ``warehousing'' of real estate 
mortgage loans are notes issued for an industrial or commercial purpose, 
that such mortgage loans do not constitute ``investment securities'', as 
that term is used in section 13, and that the temporary holding of such 
mortgages in these circumstances is not a permanent investment by the 
mortgage banking company. Accordingly, the Board held that notes having 
not more than 90 days to run which are issued to finance the temporary 
holding of mortgage loans are eligible for discount by Reserve Banks.

[35 FR 527, Jan. 15, 1970, as amended at 58 FR 68515, Dec. 28, 1993]
Sec. 201.110 Goods held by persons employed by owner.
    

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    (a) The Board has been asked to review an Interpretation it issued 
in 1933

[[Page 14]]

concerning the eligibility for rediscount by a Federal Reserve Bank of 
bankers' acceptances issued against field warehouse receipts where the 
custodian of the goods is a present or former employee of the borrower. 
[para. 1445 Published Interpretations, 1933 BULLETIN 188] The Board 
determined at that time that the acceptances were not eligible because 
such receipts do not comply with the requirement of section 13 of the 
Federal Reserve Act that a banker's acceptance be ``secured at the time 
of acceptance by a warehouse receipt or other such document conveying or 
securing title covering readily marketable staples,'' nor with the 
requirement of section XI of the Board's Regulation A that it be 
``secured at the time of acceptance by a warehouse, terminal, or other 
similar receipt, conveying security title to such staples, issued by a 
party independent of the customer.''

The requirement that the receipt be ``issued by a party independent of 
the customer'' was deleted from Regulation A in 1973, and thus the 
primary issue for the Board's consideration is whether a field warehouse 
receipt is a document `'securing title'' to readily marketable staples.
    (b) While bankers' acceptances secured by field warehouse receipts 
are rarely offered for rediscount or as collateral for an advance, the 
issue of ``eligibility'' is still significant. If an ineligible 
acceptance is discounted and then sold by a member bank, the proceeds 
are deemed to be ``deposits'' under Sec. 204.1(f) of Regulation D and 
are subject to reserve requirements.
    (c) In reviewing this matter, the Board has taken into consideration 
the changes that have occurred in commercial law and practice since 
1933. Modern commercial law, embodied in the Uniform Commercial Code, 
refers to ``perfecting security interests'' rather than ``securing 
title'' to goods. The Board believes that if, under State law, the 
issuance of a field warehouse receipt provides the lender with a 
perfected security interest in the goods, the receipt should be regarded 
as a document ``securing title'' to goods for the purposes of section 13 
of the Federal Reserve Act. It should be noted, however, that the mere 
existence of a perfected security interest alone is not sufficient; the 
Act requires that the acceptance be secured by a warehouse receipt or 
its equivalent.
    (d) Under the U.C.C., evidence of an agreement between the secured 
party and the debtor must exist before a security interest can attach. 
[U.C.C. section 9-202.] This agreement may be evidence by: (1) A written 
security agreement signed by the debtor, or (2) the collateral being 
placed in the possession of the secured party or his agent [U.C.C. 
section 9-203]. Generally, a security interest is perfected by the 
filing of a financing statement, [U.C.C. section 9-302.] However, if the 
collateral is in the possession of a bailee, then perfection can be 
achieved by:
    (1) Having warehouse receipts issued in the name of the secured 
party; (2) notifying the bailee of the secured party's interest; or (3) 
having a financing statement filed. [U.C.C. section 9-304(3).]
    (e) If the field warehousing operation is properly conducted, a 
security interest in the goods is perfected when a warehouse receipt is 
issued in the name of the secured party (the lending bank). Therefore, 
warehouse receipts issued pursuant to a bona fide field warehousing 
operation satisfy the legal requirements of section 13 of the Federal 
Reserve Act. Moreover, in a properly conducted field warehousing 
operation, the warehouse manager will be trained, bonded, supervised and 
audited by the field warehousing company. This procedure tends to insure 
that he will not be impermissibly controlled by his former (or sometimes 
present) employer, the borrower, even though he may look to the borrower 
for reemployment at some future time. A prudent lender will, of course, 
carefully review the field warehousing operation to ensure that stated 
procedures are satisfactory and that they are actually being followed. 
The lender may also wish to review the field warehousing company's 
fidelity bonds and legal liability insurance policies to ensure that 
they provide satisfactory protection to the lender.
    (f) If the warehousing operation is not conducted properly, however, 
and the manager remains under the control of the borrower, the security 
interest

[[Page 15]]

may be lost. Consequently, the lender may wish to require a written 
security agreement and the filing of a financing statement to insure 
that the lender will have a perfected security interest even if it is 
later determined that the field warehousing operation was not properly 
conducted. It should be noted however, that the Federal Reserve Act 
clearly requires that the bankers' acceptance be secured by a warehouse 
receipt in order to satisfy the requirements of eligibility, and a 
written security agreement and a filed financing statement, while 
desirable, cannot serve as a substitute for a warehouse receipt.
    (g) This Interpretation is based on facts that have been presented 
in regard to field warehousing operations conducted by established, 
professional field warehouse companies, and it does not necessarily 
apply to all field warehousing operations. Thus para. 1430 and para. 
1440 of the Published Interpretations [1918 BULLETIN 31 and 1918 
BULLETIN 862] maintain their validity with regard to corporations formed 
for the purpose of conducting limited field warehousing operations. 
Furthermore, the prohibition contained in para. 1435 Published 
Interpretations [1918 BULLETIN 634] that ``the borrower shall not have 
access to the premises and shall exercise no control over the goods 
stored'' retains its validity, except that access for inspection 
purposes is still permitted under para. 1450 [1926 BULLETIN 666]. The 
purpose for the acceptance transaction must be proper and cannot be for 
speculation [para. 1400, 1919 BULLETIN 858] or for the purpose of 
furnishing working capital [para. 1405, 1922 BULLETIN 52].
    (h) This interpretation suspersedes only the previous para. 1445 of 
the Published Interpretations [1933 BULLETIN 188], and is not intended 
to affect any other Board Interpretation regarding field warehousing.

(12 U.S.C. 342 et seq.)

[43 FR 21434, May 18, 1978]

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