12 CFR § 327.1 - Purpose and scope.

---
identifier: "/us/cfr/t12/s327.1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "12 CFR § 327.1 - Purpose and scope."
title_number: 12
title_name: "Banks and Banking"
section_number: "327.1"
section_name: "Purpose and scope."
chapter_name: "FEDERAL DEPOSIT INSURANCE CORPORATION"
subchapter_number: "B"
subchapter_name: "REGULATIONS AND STATEMENTS OF GENERAL POLICY"
part_number: "327"
part_name: "ASSESSMENTS"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "12 U.S.C. 1813, 1815, 1817-19, 1821, 1823."
regulatory_source: "54 FR 51374, Dec. 15, 1989, unless otherwise noted."
cfr_part: "327"
---


# 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) 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.