Large institution.
Large institution. An institution classified as large for purposes of 327.16(f) or an insured depository institution with assets of $10 billion or more, excluding assets as described in 327.17(e), as of December 31, 2006 (other than an insured branch of a foreign bank or a highly complex institution) shall be classified as a large institution. If, after December 31, 2006, an institution classified as small under paragraph (e) of this section reports assets of $10 billion or more in its quarterly reports of condition for four consecutive quarters, excluding assets as described in 327.17(e), the FDIC will reclassify the institution as large beginning the following quarter.
Source
12 CFR § 327.8
Scoping language
For the purpose of this part 327: