Purpose and scope.

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