EX-25.2 247 nt10014532x1_ex25-2.htm EXHIBIT 25.2

Exhibit 25.2

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.   20549

FORM T-1

STATEMENT OF ELIGIBILITY UNDER THE TRUST INDENTURE ACT OF 1939 OF A CORPORATION DESIGNATED TO ACT AS TRUSTEE

CHECK IF AN APPLICATION TO DETERMINE ELIGIBILITY OF A TRUSTEE PURSUANT TO SECTION 305(b)(2)

DEUTSCHE BANK TRUST COMPANY AMERICAS
(formerly BANKERS TRUST COMPANY)
(Exact name of trustee as specified in its charter)

NEW YORK
13-4941247
(Jurisdiction of Incorporation or
(I.R.S. Employer
organization if not a U.S. national bank)
Identification no.)
   
60 WALL STREET
 
NEW YORK, NEW YORK
10005
(Address of principal
(Zip Code)
executive offices)
 

Deutsche Bank Trust Company Americas
Attention: Mirko Mieth
Legal Department
60 Wall Street, 36th Floor
New York, New York 10005
(212) 250 – 1663
(Name, address and telephone number of agent for service)

T-Mobile US, Inc.
 (Exact name of obligor as specified in its charter)

Delaware
20-0836269
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)

T-Mobile USA, Inc.
 (Exact name of obligor as specified in its charter)

Delaware
91-1983600
(State or other jurisdiction of
(I.R.S. Employer
incorporation or organization)
Identification No.)
   
12920 SE 38th Street
 
Bellevue, Washington
98006
(Address of principal executive offices)
(Zip code)

Additional Registrants
(See Table of Additional Registrants on next page)

Debt Securities
 (Title of the Indenture securities)

TABLE OF ADDITIONAL REGISTRANTS

Exact name of registrant as specified in its charter(1)
State or other jurisdiction of
incorporation or organization
I.R.S. Employer Identification Number
Alda Wireless Holdings, LLC
Delaware
48-1165243
American Telecasting Development, LLC
Delaware
84-1265444
American Telecasting of Anchorage, LLC
Delaware
84-1262010
American Telecasting of Columbus, LLC
Delaware
84-1262011
American Telecasting of Denver, LLC
Delaware
84-1261970
American Telecasting of Fort Myers, LLC
Delaware
59-3062505
American Telecasting of Ft. Collins, LLC
Delaware
84-1261954
American Telecasting of Green Bay, LLC
Delaware
84-1266405
American Telecasting of Lansing, LLC
Delaware
84-1261958
American Telecasting of Lincoln, LLC
Delaware
84-1261960
American Telecasting of Little Rock, LLC
Delaware
84-1261961
American Telecasting of Louisville, LLC
Delaware
84-1261962
American Telecasting of Medford, LLC
Delaware
84-1295907
American Telecasting of Michiana, LLC
Delaware
84-1261952
American Telecasting of Monterey, LLC
Delaware
84-1266408
American Telecasting of Redding, LLC
Delaware
84-1295911
American Telecasting of Santa Barbara, LLC
Delaware
84-1261969
American Telecasting of Seattle, LLC
Delaware
54-1540851
American Telecasting of Sheridan, LLC
Delaware
84-1295909
American Telecasting of Yuba City, LLC
Delaware
84-1295906
APC Realty and Equipment Company, LLC
Delaware
52-2013278
Assurance Wireless of South Carolina, LLC
Delaware
Not applicable
Assurance Wireless USA, L.P.
Delaware
94-3410099
ATI Sub, LLC
Delaware
26-2670017
Boost Worldwide, LLC
Delaware
74-3027523
Broadcast Cable, LLC
Delaware
35-1751776
Clear Wireless LLC
Nevada
26-3821888
Clearwire Communications LLC
Delaware
26-3783012
Clearwire Hawaii Partners Spectrum, LLC
Nevada
Not applicable
Clearwire IP Holdings LLC
New York
Not applicable
Clearwire Legacy LLC
Delaware
26-3791581
Clearwire Spectrum Holdings II LLC
Nevada
Not applicable
Clearwire Spectrum Holdings III LLC
Nevada
Not applicable
Clearwire Spectrum Holdings LLC
Nevada
Not applicable
Clearwire XOHM LLC
Delaware
26-3791783
Fixed Wireless Holdings, LLC
Delaware
75-3120884
Fresno MMDS Associates, LLC
Delaware
Not applicable
IBSV LLC
Delaware
91-2116910
Independent Wireless One Leased Realty Corporation
Delaware
16-1583547
Kennewick Licensing, LLC
Delaware
36-4165282


Exact name of registrant as specified in its charter(1)
State or other jurisdiction of
incorporation or organization
I.R.S. Employer Identification Number
Layer3 TV, Inc.
Delaware
46-3757801
L3TV Chicagoland Cable System, LLC
Delaware
32-0513278
L3TV Colorado Cable System, LLC
Delaware
30-0960088
L3TV Dallas Cable System, LLC
Delaware
61-1811814
L3TV DC Cable System, LLC
Delaware
36-4854339
L3TV Detroit Cable System, LLC
Delaware
36-4906175
L3TV Los Angeles Cable System, LLC
Delaware
37-1852327
L3TV Minneapolis Cable System, LLC
Delaware
32-0590383
L3TV New York Cable System, LLC
Delaware
61-1854933
L3TV Philadelphia Cable System, LLC
Delaware
37-1906122
L3TV San Francisco Cable System, LLC
Delaware
32-0575200
L3TV Seattle Cable System, LLC
Delaware
36-4919336
MetroPCS California, LLC
Delaware
68-0618381
MetroPCS Florida, LLC
Delaware
68-0618383
MetroPCS Georgia, LLC
Delaware
68-0618386
MetroPCS Massachusetts, LLC
Delaware
20-8303630
MetroPCS Michigan, LLC
Delaware
20-2509038
MetroPCS Networks California, LLC
Delaware
20-4956821
MetroPCS Networks Florida, LLC
Delaware
20-4957100
MetroPCS Nevada, LLC
Delaware
20-8303430
MetroPCS New York, LLC
Delaware
20-8303519
MetroPCS Pennsylvania, LLC
Delaware
20-8303570
MetroPCS Texas, LLC
Delaware
20-2508993
MinorCo, LLC
Delaware
48-1165243
Nextel Communications of the Mid-Atlantic, Inc.
Delaware
52-1653244
Nextel of New York, Inc.
Delaware
22-3130302
Nextel Retail Stores, LLC
Delaware
54-2021574
Nextel South Corp.
Georgia
58-2038468
Nextel Systems, LLC
Delaware
54-1878330
Nextel West Corp.
Delaware
84-1116272
NSAC, LLC
Delaware
54-1879079
PCTV Gold II, LLC
Delaware
06-1419676
PCTV Sub, LLC
Delaware
26-2671511
People’s Choice TV of Houston, LLC
Delaware
74-2629878
People’s Choice TV of St. Louis, LLC
Delaware
43-1654858
PRWireless PR, LLC
Delaware
20-5942061
PushSpring, Inc.
Delaware
46-2545203
SFE 1, LLC
Delaware
46-5109647
SFE 2, LLC
Delaware
46-5109902
SIHI New Zealand Holdco, Inc.
Kansas
73-1651896
SN Holdings (BR I) LLC
Delaware
Not applicable
SpeedChoice of Detroit, LLC
Delaware
06-1419673
SpeedChoice of Phoenix, LLC
Delaware
86-0771395
Sprint (Bay Area), LLC
Delaware
59-3155549
Sprint Capital Corporation
Delaware
48-1132866
Sprint Communications Company L.P.
Delaware
43-1408007


Exact name of registrant as specified in its charter(1)
State or other jurisdiction of
incorporation or organization
I.R.S. Employer Identification Number
Sprint Communications Company of New Hampshire, Inc.
New Hampshire
43-1532102
Sprint Communications Company of Virginia, Inc.
Virginia
75-2019023
Sprint Communications, Inc.
Kansas
48-0457967
Sprint Connect LLC
Delaware
Not applicable
Sprint Corporation
Delaware
46-1170005
Sprint Corporation
Kansas
20-3883706
Sprint Corporation
Missouri
43-1107665
Sprint eBusiness, Inc.
Kansas
48-1219671
Sprint Enterprise Mobility, LLC
Delaware
20-3806042
Sprint Enterprise Network Services, Inc.
Kansas
74-2845682
Sprint eWireless, Inc.
Kansas
48-1238831
Sprint International Communications Corporation
Delaware
04-2509782
Sprint International Holding, Inc.
Kansas
74-2808272
Sprint International Incorporated
Delaware
13-3020365
Sprint International Network Company LLC
Delaware
Not applicable
Sprint PCS Assets, L.L.C.
Delaware
33-0783958
Sprint Solutions, Inc.
Delaware
47-0882463
Sprint Spectrum Holding Company, LLC
Delaware
48-1165242
Sprint Spectrum L.P.
Delaware
48-1165245
Sprint Spectrum Realty Company, LLC
Delaware
43-1746021
Sprint/United Management Company
Kansas
48-1077227
SprintCom, Inc.
Kansas
48-1187511
SWV Six, Inc.
Colorado
84-1286920
T-Mobile Central LLC
Delaware
91-1973799
T-Mobile Financial LLC
Delaware
47-1324347
T-Mobile Leasing LLC
Delaware
47-5079638
T-Mobile License LLC
Delaware
91-1917328
T-Mobile Northeast LLC
Delaware
52-2069434
T-Mobile PCS Holdings LLC
Delaware
91-2159335
T-Mobile Puerto Rico Holdings LLC
Delaware
20-2209577
T-Mobile Puerto Rico LLC
Delaware
66-0649631
T-Mobile Resources Corporation
Delaware
91-1909782
T-Mobile South LLC
Delaware
20-3945483
T-Mobile Subsidiary IV LLC
Delaware
91-2116909
T-Mobile West LLC
Delaware
36-4027581
TDI Acquisition Sub, LLC
Delaware
26-2671363
Theory Mobile, Inc.
Delaware
81-2501674
Transworld Telecom II, LLC
Delaware
26-2670333
US Telecom, Inc.
Kansas
48-0934012
USST of Texas, Inc.
Texas
43-1499027
Utelcom LLC
Kansas
48-0940607
Virgin Mobile USA – Evolution, LLC
Delaware
81-2831078

Exact name of registrant as specified in its charter(1)
State or other jurisdiction of
incorporation or organization
I.R.S. Employer Identification Number
VMU GP, LLC
Delaware
Not applicable
WBS of America, LLC
Delaware
26-2671254
WBS of Sacramento, LLC
Delaware
36-3939511
WBSY Licensing, LLC
Delaware
36-4046585
WCOF, LLC
Delaware
26-2436251
Wireless Broadband Services of America, L.L.C.
Delaware
36-4196556
Wireline Leasing Co., Inc.
Delaware
26-3945313

(1)          The address of each registrant is 12920 SE 38th Street, Bellevue, Washington 98006, and the telephone number is (425) 378-4000.

Debt Securities
 (Title of the Indenture securities)

Item   1.          General Information.

    Furnish the following information as to the trustee.


(a)
Name and address of each examining or supervising authority to which it is subject.

Name
Address
   
Federal Reserve Bank (2nd District)
New York, NY
Federal Deposit Insurance Corporation
Washington, D.C.
New York State Banking Department
Albany, NY


(b)
Whether it is authorized to exercise corporate trust powers.


Yes.
 
Item   2.
Affiliations with Obligor.

If the obligor is an affiliate of the Trustee, describe each such affiliation.

None.

Item 3. -15.
Not Applicable




Item  16.
List of Exhibits.

 
Exhibit 1 -
Restated Organization Certificate of Bankers Trust Company dated August 31, 1998; Certificate of Amendment of the Organization Certificate of Bankers Trust Company dated September 25, 1998; Certificate of Amendment of the Organization Certificate of Bankers Trust Company dated December 18, 1998; Certificate of Amendment of the Organization Certificate of Bankers Trust Company dated September 3, 1999; and Certificate of Amendment of the Organization Certificate of Bankers Trust Company dated March 14, 2002, incorporated herein by reference to Exhibit 1 filed with Form T-1 Statement, Registration No. 333-201810.
     
 
Exhibit 2 -
Certificate of Authority to commence business, incorporated herein by reference to Exhibit 2 filed with Form T-1 Statement, Registration No. 333-201810.
     
 
Exhibit 3 -
Authorization of the Trustee to exercise corporate trust powers, incorporated herein by reference to Exhibit 3 filed with Form T-1 Statement, Registration No. 333-201810.
     
 
Exhibit 4 -
Existing By-Laws of Deutsche Bank Trust Company Americas, approved March 29, 2019, incorporated herein by reference to Exhibit S-3ASR filed with Form T-1 Statement, Registration No. 333-236787.
     
 
Exhibit 5 -
Not applicable.
     
 
Exhibit 6 -
Consent of Bankers Trust Company required by Section 321(b) of the Act, incorporated herein by reference to Exhibit 6 filed with Form T-1 Statement, Registration No. 333-201810.
     
 
Exhibit 7 -
A copy of the latest report of condition of the trustee published pursuant to law or the requirements of its supervising or examining authority.
     
 
Exhibit 8 -
Not Applicable.
     
 
Exhibit 9 -
Not Applicable.

SIGNATURE

Pursuant to the requirements of the Trust Indenture Act of 1939, as amended, the trustee, Deutsche Bank Trust Company Americas, a corporation organized and existing under the laws of the State of New York, has duly caused this statement of eligibility to be signed on its behalf by the undersigned, thereunto duly authorized, all in The City of New York, and State of New York, on this 4th day of September, 2020.

 
DEUTSCHE BANK TRUST COMPANY AMERICAS
     
 
By:
/s/ Jeffrey Schoenfeld
 
Name:
Jeffrey Schoenfeld
 
Title:
Vice President

DEUTSCHE BANK TRUST COMPANY AMERICAS
00623
New York, NY 10005

 
Board of Governors of the Federal Reserve System
Federal Deposit Insurance Corporation
Office of the Comptroller of the Currency
OMB Number 7100-0036
OMB Number 3064-0052
OMB Number 1557-0081
Approval expires November 30, 2020
Page 1 of 87

Federal Financial Institutions Examination Council



Consolidated Reports of Condition and Income for
a Bank with Domestic Offices Only—FFIEC 041

Report at the close of business June 30, 2020

 20200630
 


 (RCON 9999)
 

     
This report is required by law: 12 U.S.C. § 324 (State member banks); 12 U.S.C. §1817 (State nonmember banks); 12 U.S.C. §161 (National banks); and 12 U.S.C. §1464 (Savings associations).
 
Unless the context indicates otherwise, the term “bank” in this report form refers to both banks and savings associations.
 
This report form is to be filed by banks with domestic offices only and total consolidated assets of less than $100 billion, except those banks that file the FFIEC 051, and those banks that are advanced approaches institutions for regulatory capital purposes that are required to file the FFIEC 031.
 
 

NOTE: Each bank’s board of directors and senior management are responsible for establishing and maintaining an effective system of internal control, including controls over the Reports of Condition and Income. The Reports of Condition and Income are to be prepared in accordance with federal regulatory authority instructions. The Reports of Condition and Income must be signed by the Chief Financial Officer (CFO) of the reporting bank (or by the individual performing an equivalent function) and attested to by not less than two directors (trustees) for state nonmember banks and three directors for state member banks, national banks, and savings associations.
 
I, the undersigned CFO (or equivalent) of the named bank, attest that the Reports of Condition and Income (including the supporting
 
schedules) for this report date have been prepared in conformance with the instructions issued by the appropriate Federal regulatory authority and are true and correct to the best of my knowledge and belief.
 
We, the undersigned directors (trustees), attest to the correctness of the Reports of Condition and Income (including the supporting schedules) for this report date and declare that the Reports of Condition and Income have been examined by us and to the best of our knowledge and belief have been prepared in conformance with the instructions issued by the appropriate Federal regulatory authority and are true and correct.
     
     
   
Director (Trustee)
     
     
Signature of Chief Financial Officer (or Equivalent)
 
Director (Trustee)
     
07/30/2020
   
Date of Signature
 
Director (Trustee)
 

Submission of Reports

Each bank must file its Reports of Condition and Income (Call Report) data by either:
 
 
To fulfill the signature and attestation requirement for the Reports of Condition and Income for this report date, attach your bank’s completed signature page (or a photocopy or a computer generated version of this page) to the hard-copy record of the data file submitted to the CDR that your bank must place in its files.
 
The appearance of your bank’s hard-copy record of the submitted data file need not match exactly the appearance of the FFIEC’s sample report forms, but should show at least the caption of each Call Report item and the reported amount.
(a)
Using computer software to prepare its Call Report and then submitting the report data directly to the FFIEC’s Central Data Repository (CDR), an Internet-based system for data collection (https://cdr.ffiec.gov/cdr/), or
 
   
(b)
Completing its Call Report in paper form and arranging with a software vendor or another party to convert the data into the electronic format that can be processed by the CDR. The software vendor or other party then must electronically submit the bank’s data file to the CDR.
 
               
For technical assistance with submissions to the CDR, please contact the CDR Help Desk by telephone at (888) CDR-3111, by fax at (703) 774-3946, or by e-mail at cdr.help@cdr.ffiec.gov.
 
DEUTSCHE BANK TRUST COMPANY AMERICAS
 
Legal Title of Bank (RSSD 9017)
   
 
New York
         
City (RSSD 9130)
FDIC Certificate Number
623
         
   
(RSSD 9050)
   
NY
 
10005
         
State Abbreviation (RSSD 9200)
 
Zip Code (RSSD 9220)
               
         
Legal Entity Identifier (LEI)
         
 8EWQ2UQKS07AKK8ANH81
         
(Report only if your institution already has an LEI.) (RCON 9224)
 
The estimated average burden associated with this information collection is 51.02 hours per respondent and is expected to vary by institution, depending on individual circumstances. Burden estimates include the time for reviewing instructions, gathering and maintaining data in the required form, and completing the information collection, but exclude the time for compiling and maintaining business records in the normal course of a respondent’s activities. A Federal agency may not conduct or sponsor, and an organization (or a person) is not required to respond to a collection of information, unless it displays a currently valid OMB control number. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden should be directed to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503, and to one of the following: Secretary, Board of Governors of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551; Legislative and Regulatory Analysis Division, Office of the Comptroller of the Currency, Washington, DC 20219; Assistant Executive Secretary, Federal Deposit Insurance Corporation, Washington, DC 20429.

DEUTSCHE BANK TRUST COMPANY AMERICAS
00623
New York, NY 10005

 
FFIEC 041
Page 17 of 87
RC-1

Consolidated Report of Condition for Insured Banks
and Savings Associations for June 30, 2020

All schedules are to be reported in thousands of dollars. Unless otherwise indicated, report the amount outstanding as of the
last business day of the quarter.

Schedule RC—Balance Sheet

Dollar Amounts in Thousands
RCON
Amount
 
Assets
   
1.
Cash and balances due from depository institutions (from Schedule RC-A)
 
 
a.
Noninterest-bearing balances and currency and coin(1)
0081
33,000
1.a.
 
b.
Interest-bearing balances(2)
0071
17,254,000
1.b.
2.
Securities:
   
 
a.
Held-to-maturity securities (from Schedule RC-B, column A)(3)
JJ34
0
2.a.
 
b.
Available-for-sale securities (from Schedule RC-B, column D)
1773
235,000
2.b.
 
c.
Equity securities with readily determinable fair values not held for trading(4)
JA22
6,000
2.c.
3.
Federal funds sold and securities purchased under agreements to resell:
   
 
a.
Federal funds sold
B987
0
 3.a.
 
b.
Securities purchased under agreements to resell(5, 6)
B989
13,525,000
 3.b.
4.
Loans and lease financing receivables (from Schedule RC-C):
   
 
a.
Loans and leases held for sale
   
5369
0
 4.a.
 
b.
Loans and leases held for investment
B528
12,252,000
 
 4.b.
 
c.
LESS: Allowance for loan and lease losses
3123
31,000
 4.c.
 
d.
Loans and leases held for investment, net of allowance (item 4.b minus 4.c)(7)
B529
12,221,000
 4.d.
5.
Trading assets (from Schedule RC-D)
3545
0
 5.
6.
Premises and fixed assets (including capitalized leases)
2145
14,000
 6.
7.
Other real estate owned (from Schedule RC-M)
2150
1,000
 7.
8.
Investments in unconsolidated subsidiaries and associated companies
2130
0
 8.
9.
Direct and indirect investments in real estate ventures
3656
0
 9.
10.
Intangible assets (from Schedule RC-M)
2143
19,000
 10.
11.
Other assets (from Schedule RC-F)(6)
2160
1,899,000
 11.
12.
Total assets (sum of items 1 through 11)
2170
45,207,000
 12.
     
Liabilities
 
13.
Deposits:
 
 
a.
In domestic offices (sum of totals of columns A and C from Schedule RC-E)
   
2200
32,975,000
 13.a.


(1)
Noninterest-bearing(8)
6631
10,695,000

 13.a.(1)


(2)
Interest-bearing
6636
22,280,000
 13.a.(2)
 
b.
Not applicable
 
14.
Federal funds purchased and securities sold under agreements to repurchase:
 
 
a.
Federal funds purchased(9)
B993
0
 12.a.
 
b.
Securities sold under agreements to repurchase(10)
B995
0
 14.b.
15.
Trading liabilities (from Schedule RC-D)
3548
0
 15.
16.
Other borrowed money (includes mortgage indebtedness) (from Schedule RC-M)
3190
380,000
 16.
17.
and 18. Not applicable
   
19.
Subordinated notes and debentures(11)
3200
0
 19.

1.
Includes cash items in process of collection and unposted debits.
2.
Includes time certificates of deposit not held for trading.
3.
Institutions that have adopted ASU 2016-13 should report in item 2.a amounts net of any applicable allowance for credit losses, and item 2. should equal Schedule RC-B, item 8, column A, less Schedule RI-B, Part II, item 7, column B.
4.
Item 2.c is to be completed only by institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities. See the instructions for further detail on ASU 2016-01.
5.
Includes all securities resale agreements, regardless of maturity.
6.
Institutions that have adopted ASU 2016-13 should report in items 3.b and 11 amounts net of any applicable allowance for credit losses.
7.
Institutions that have adopted ASU 2016-13 should report in item 4.c the allowance for credit losses on loans and leases.
8.
Includes noninterest-bearing demand, time, and savings deposits.
9.
Report overnight Federal Home Loan Bank advances in Schedule RC, item 16, “Other borrowed money.”
10.
Includes all securities repurchase agreements, regardless of maturity.
11.
Includes limited-life preferred stock and related surplus.

DEUTSCHE BANK TRUST COMPANY AMERICAS
00623
New York, NY 10005

 
FFIEC 041
Page 18 of 87
RC-2

Schedule RC—Continued

Dollar Amounts in Thousands
RCON
Amount
 
Liabilities—continued
   
20.
Other liabilities (from Schedule RC-G)
2930
2,134,000
 20.
21.
Total liabilities (sum of items 13 through 20)
2948
35,489,000
 21.
22.
Not applicable
   
       
Equity Capital
 
 
Bank Equity Capital
 
23.
Perpetual preferred stock and related surplus
3838
0
 23.
24.
Common stock
3230
2,127,000
 24.
25.
Surplus (exclude all surplus related to preferred stock)
3839
932,000
 25.
26.
a
Retained earnings
3632
6,660,000
 26.a.
 
b
Accumulated other comprehensive income(1)
B530
(1,000)
 26.b.
 
c
Other equity capital components(2)
A130
0
 26.c.
27.
a
Total bank equity capital (sum of items 23 through 26.c)
3210
9,718,000
 27.a.
 
b
Noncontrolling (minority) interests in consolidated subsidiaries
3000
0
 27.b.
28.
Total equity capital (sum of items 27.a and 27.b)
G105
9,718,000
 28.
29.
Total liabilities and equity capital (sum of items 21 and 28)
3300
45,207,000
 29.

Memoranda
To be reported with the March Report of Condition.
1.
Indicate in the box at the right the number of the statement below that best describes the most comprehensive level of auditing work performed for the bank by independent external auditors as of any date during 2019
RCON
Number
 
6724
NA 
 M.1.

1a =
An integrated audit of the reporting institution’s financial statements and its internal control over financial reporting conducted in accordance with the standards of the American Institute of Certified Public Accountants (AICPA) or Public Company Accounting Oversight Board (PCAOB) by an independent public accountant that submits a report on the institution
 
2b =
An audit of the reporting institution’s parent holding company’s consolidated financial statements only conducted in accordance with the auditing standards of the AICPA or the PCAOB by an independent public accountant that submits a report on the consolidated holding company (but not on the institution separately)
1b =
An audit of the reporting institution’s financial statements only conducted in accordance with the auditing standards of the AICPA or the PCAOB by an independent public accountant that submits a report on the institution
 
3 =
This number is not to be used
 
4 =
Directors’ examination of the bank conducted in accordance with generally accepted auditing standards by a certified public accounting firm (may be required by state-chartering authority)
2a =
An integrated audit of the reporting institution’s parent holding company’s consolidated financial statements and its internal control over financial reporting conducted in accordance with the standards of the AICPA or the PCAOB by an independent public accountant that submits a report on the consolidated holding company (but not on the institution separately)
 
5 =
Directors’ examination of the bank performed by other external auditors (may be required by state-chartering authority)
 
6 =
Review of the bank’s financial statements by external auditors
 
7 =
Compilation of the bank’s financial statements by external auditors
 
8 =
Other audit procedures (excluding tax preparation work)
 
9 =
No external audit work

To be reported with the March Report of Condition.
RCON
Date
 
2.
Bank’s fiscal year-end date (report the date in MMDD format)
8678
NA 
 M.2.

1. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges, and accumulated defined benefit pension and other postretirement plan adjustments.
2.
Includes treasury stock and unearned Employee Stock Ownership Plan shares.