12 C.F.R. § 327.1 – 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. (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.