MSB Call Report Section III: Permissible Investments Report

Descriptions and instructions for data fields PI10 to PI180.

Section III: Permissible Investments Report1

Table 1. Money Transmission, Stored Value, Payment Instruments
PI10 Deposits in Domestic Banks Report cash, time deposits, savings deposits, demand deposits, a certificate of deposit, or senior debt obligation of accounts at federally insured financial institutions in the United States as defined in section 3 of the federal Deposit Insurance Act (12 U.S.C. Sec. 1813) or as defined under the federal Credit Union Act (12 U.S.C. Sec. 1781).
PI20 Deposits in All Foreign Banks Report all cash, time deposits, savings deposits, demand deposits, certificate of deposits, or senior debt obligation of accounts in foreign banks.
PI21 Deposits in Stipulated Foreign Banks Report only cash, time deposits, savings deposits, demand deposits, certificate of deposits, or senior debt obligation of accounts in foreign banks where the bank has an eligible rating, is registered under the Foreign Account Tax compliance, is not located in any country subject to sanctions from the Office of Foreign Asset Control, and is not located in a high-risk or non-cooperative jurisdiction as designated by the Financial Action Task Force.
PI30 Cash on Hand and in Transit Report all cash equivalents including cash on hand, cash in transit including ACH items in transit to the licensee and ACH items or international wires in transit to a payee, cash in transit via armored car, cash in smart safes, cash in licensee-owned locations, checks, and drafts.
PI31 Debit card and Credit-card Funded Transmissions Report debit card or credit card-funded transmission receivables owed by any bank.
PI32 Money market mutual funds rated AAA Report the amount of money market mutual funds rated “AAA” by S&P, or the equivalent from another other eligible rating service.
PI40 Total Cash on Hand and in Bank Sum of lines PI 10, PI20, PI30, PI31, PI32
PI50 Irrevocable Letter of Credit Report amount of irrevocable, unconditional letters of credit issued by a federally insured financial institution.
PI60 Due from agents (net of allowance for doubtful accounts) Include all moneys owed to licensee from receiving and paying agents net of allowance for doubtful accounts. Also include all money advanced or pre funded to a paying agent for the purposes of paying transmission liability to beneficiaries.
PI61 Due from authorized delegates (less than seven days old) Include all receivables that are payable to the licensee from its authorized delegates in the ordinary course of business that are less than seven days old.
PI62 Due from all authorized delegates in excess of 10% of the aggregate value of the licensee’s total permissible investments Include all receivables that are payable to the licensee from each authorized delegate in the ordinary course of business that are less than seven days old that exceed 10% of the aggregate value of the licensee’s total permissible investments.
PI63 Allowable amount due from authorized delegates (less than seven days old) PI61 minus PI62
PI70 Investments rated A or its equivalent and above Report the amount of investments that are rated A or its equivalent or above. Only include investments that are rated by a nationally recognized organization that rates securities. This should equal the sum of lines PI71 through PI76.
PI71 Short-term investments Report the amount of short-term (up to six months) investments bearing an eligible rating.
PI72 Commercial paper Report the amount of commercial paper bearing an eligible rating.
PI73 U.S. tri-party repurchase agreements Report the amount of U.S tri-party repurchase agreements collateralized at 100% or more with U.S. government or agency securities, municipal bonds, or other securities bearing an eligible rating.
PI74 Money market mutual funds rated less than AAA or its equivalent and higher than A- Report the amount of money market mutual funds that are rated less than “AAA” or its equivalent and higher than “A-” by S&P, or the equivalent from any other eligible rating service.
PI75 Mutual funds Report the amount of mutual funds or other investment funds composed solely and exclusively of cash, certificates of deposit or senior debt obligations of an insured depository institution, obligation of the United States or a commission, agency, or instrumentality thereof, an obligation that is guaranteed fully as to principal and interest by the United States, or an obligation of a state governmental subdivision, agency, or instrumentality thereof.
PI76 Bills, notes, bonds, or debentures Report the amount of bills, notes, bonds, or debentures bearing an eligible rating that are not listed in PI71 through PI75 or PI90.
PI80 Investments rated BBB or its equivalent and lower or non rated Report the amount of investments that are rated below A or below the equivalent of A, and/or not rated.
PI90 Investments in Securities of the U.S. Treasury and Other Agencies and Instrumentalities Report investment securities that are an obligation of the United States or a commission, agency, or instrumentality thereof; an obligation that is guaranteed fully as to principal and interest by the United States; or an obligation of a state or a governmental subdivision, agency, or instrumentality thereof.
PI100 Other Investments Report all other investments not included above. An explanatory note (PI100NOTE) must be provided if Other Investments (PI100) exceeds 20% of Subtotal for Permissible Investment Calculation (PI105).
PI100NOTE Other Investments - Explanatory Note Optional Explanatory Note
PI100PDF Other Investments - Supporting Document Optional Upload of PDF Document Supporting Explanatory Note
PI105 Subtotal for Permissible Investment Calculation Sum of lines PI40, PI50, PI60, PI70, PI80, PI90, PI100. This sum does not take into account any amounts that exceed caps on permissible investments that may be imposed by state law.
PI110 Amount pledged or restricted Report the amount pledged or restricted
PI115 Unrestricted Total for Permissible Investment Calculation PI 110 subtracted from PI 105
Table 2. Outstanding Liability Information (as applicable)
PI120 Total Outstanding Transmission Liability Report licensee’s total amount of money received for transmission and not yet paid to beneficiaries. This amount should include all outstanding transmission liability.
PI130 Total Average Daily Outstanding Transmission Liability (ADTL) Report the average daily transmission liability (“ADTL”) for the quarter.
Table 3. Virtual Currency (Add'l Section for VC Licensees)
PI140 Virtual Currency Balance Held on Behalf of Customers (in U.S. Dollars) Report the U.S. Dollar amount of virtual currency held on behalf of customers. The U.S. Dollar exchange rate must represent a generally accepted and recognized quoted price in the active market for the virtual currency. A blended index should be used if available.
PI150 Virtual Currency Balance not Held on Behalf of Customers (in U.S. Dollars) Report the U.S. Dollar amount of virtual currency fully controlled and not held on behalf of a customer. The U.S. Dollar exchange rate must represent a generally accepted and recognized quoted price in the active market for the virtual currency. A blended index should be used if available.
PI160 Other Investments (in U.S. Dollars) Report all other virtual currency investments not included above. An explanatory note (PI160NOTE) must be provided if Other Investments (in U.S. Dollars (PI160) exceeds 20% of Total VC Coverage (PI170). The U.S. Dollar exchange rate must represent a generally accepted and recognized quoted price in the active market for the virtual currency. A blended index should be used if available.
PI160NOTE Other Virtual Currency Investment – Explanatory Note Optional Explanatory Note
PI160PDF Other Virtual Currency Investment – Supporting Document Optional Upload of PDF Document Supporting Explanatory Note
PI170 Total VC coverage Sum of lines PI 140 through PI 160
PI180 Outstanding Virtual Currency Liability Report licensee’s total amount of outstanding virtual currency. This amount should include all outstanding virtual currency liability. The U.S. Dollar exchange rate must represent a generally accepted and recognized quoted price in the active market for the virtual currency. A blended The U.S. Dollar exchange rate must represent a generally accepted and recognized quoted price in the active market for the virtual currency index should be used if available.
1 Reported at company level. To determine compliance to state specific permissible investment regulations, regulators will utilize the NMLS Data Analytics Module where they can select only certain permissible investment categories to calculate investment percentages compared to the whole.