Ga. Comp. R. & Regs. R. 80-7-1-.09 - Recordkeeping and Reporting

(1) General. A Georgia state branch, Georgia state agency, and Georgia state representative office shall comply with the record keeping requirements in O.C.G.A. § 7-1-1102, all other applicable recordkeeping and reporting requirements that apply to Georgia state banks, and with any additional requirements that may be prescribed by the Department. A Georgia state branch, Georgia state agency, Georgia state representative office, and the foreign bank, shall furnish information relating to the affairs of the foreign bank and its affiliates that the Department may from time to time request.
(2) Regulatory reports filed with other agencies. A foreign bank operating a Georgia state branch, Georgia state agency, or Georgia state representative office shall provide the Department with a comprehensive listing of reports filed with federal and other Georgia state regulatory agencies that are specific and limited to the Georgia office in question, together with a general summary description of the contents of each report. This listing shall be provided by the foreign bank within 30 days following a request from the Department, or otherwise with such frequency and in such a format as may be specified by procedures established by the Department. The Department shall advise the foreign bank from time to time as to which of the reports identified by the foreign bank shall be provided to the Department, with such reports to be provided to the Department concurrently with or reasonably concurrently with the provision of the report to the federal or other Georgia state regulatory agency. If the foreign bank concludes in good faith that the sharing of a report with the Department would be in violation of applicable law or regulations, the foreign bank shall notify the Department in writing. A notice provided to the Department under this subsection (2) shall include a description of the federal or Georgia report that is not being provided to the Department (to the extent not inconsistent with applicable federal and Georgia law), as well as an explanation of the reasons the report is not being provided.
(3) Maintenance of accounts, books, and records.
(a) Each Georgia state branch or Georgia state agency shall maintain a set of accounts, books and records which reflect its transactions and operations that are separate from those of the foreign bank and any other branch or agency. The Georgia state branch or Georgia state agency shall keep a set of accounts, books and records in English sufficient to permit the Department to examine the condition of the Georgia state branch or agency and its compliance with applicable laws and regulations.
(b) A Georgia state representative office shall keep records in English sufficient to permit the Department to examine the Georgia state representative office and its compliance with applicable laws and regulations.
(c) Each Georgia state branch, Georgia state agency, or Georgia state representative office shall promptly provide any additional records requested by the Department for examination or supervisory purposes. All documents shall be provided to the Department in English and, where the document has been translated to English, shall be translated consistent with translation standards and certifications (if any) as directed or requested by the Department.
(d) A foreign bank with more than one Georgia state branch or Georgia state agency shall designate one of those offices to maintain consolidated asset pledge accounts for all Georgia state branches or Georgia state agencies.
(4) Record of liabilities and assets. Except as provided in subsection (6) of this Rule, every foreign bank licensed to maintain one or more Georgia state branches or Georgia state agencies shall maintain a record of the liabilities of the foreign bank appearing in the books, accounts and records of those offices in Georgia as liabilities of such Georgia state branch or branches or Georgia state agency or agencies as of the close of business in accordance with Rule 80-7-1-.11. The record shall be retained for the longer of (a) five years, (b) such period of time otherwise specified by applicable federal or state law or regulation, or (c) until the conclusion of the next examination of the Georgia state branch or Georgia state agency by the Department and the issuance by the Department of the related examination report. A foreign bank authorized to maintain more than one Georgia state branch or Georgia state agency shall maintain the records on a Georgia state branch or Georgia state agency on an office-by-office basis, unless the Department has authorized maintenance on a consolidated basis for the Georgia state branch and Georgia state agency offices, and provided that nothing in such authorization shall limit any requirements under federal law for each Georgia state branch or Georgia state agency to maintain records on a branch or agency office-by-office basis. While no specific format for the record is prescribed by this Rule, the record shall contain such information in sufficient detail as will permit ready verification of its accuracy by the Department.
(5) Records of Pledged Assets. Each foreign bank licensed to maintain one or more Georgia state branch or Georgia state agency shall maintain, in addition to the record required to be maintained by subsection (4) of this Rule, an itemized record of pledged assets for the account of the Department pursuant to O.C.G.A. § 7-1-1123 and Rule 80-7-1-.11. The record shall include the then value of pledged assets, at the lower of the then amortized cost or the then current fair value.
(6) Report of Pledged Assets. Each foreign bank licensed to maintain one or more Georgia state branch or Georgia state agency shall, in a form and at an interval to be prescribed by the Department, prepare a report showing the pledged assets pursuant to O.C.G.A. § 7-1-1123 and section Rule 80-7-1-.11 and the calculation of the pledge required under Rule 80-7-1-.11.
(7) Suspicious Activities. Every Georgia state branch, Georgia state agency, and Georgia state representative office must comply with federal requirements regarding sanctions, and for detecting and reporting suspicious activities. A copy of any suspicious activity report filed by a Georgia state branch, a Georgia state agency, or as Georgia state representative office shall be provided to the Department upon request.
(8) Authentication of Records and Reports. The records required to be maintained by subsections (4) and (5) and the report required by subsection (6) of this Rule shall be authenticated by the signature of a duly authorized officer of the Georgia state branch or Georgia state agency.
(9) International banking facility. Unless specifically exempted by the Department, the eligible assets and liabilities of any international banking facility operated through the Georgia state branch or agency must be included in the computation of eligible assets and liabilities for purposes of Rule 80-7-1-.11.

Notes

Ga. Comp. R. & Regs. R. 80-7-1-.09
O.C.G.A. §§ 7-1-61; 7-1-1109.
Original Rule entitled "Recordkeeping and Reporting" adopted. F. Dec. 20, 2024; eff. Jan. 9, 2025.

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