---
kind: "section"
citation: "12 C.F.R. § 327.1"
title: "12"
number: "327.1"
heading: "Purpose and scope."
url: "https://uscodex.org/cfr/12/327.1"
---

# §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](/cfr/12/subpartB.md) [part 347](/cfr/12/part347.md) of this chapter.

## Notes

### Source

Source: Sections 327.1 through 327.8 appear at 71 FR 69277, Nov. 30, 2006, unless otherwise noted.

### Authority

Authority: 12 U.S.C. 1813, 1815, 1817-19, 1821, 1823.

### Source

Source: 54 FR 51374, Dec. 15, 1989, unless otherwise noted.