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In forceLarge exposuresLast checked 13 November 2026

Single-counterparty credit limits (FR 2590)

A regulatory return listed by the Board of Governors of the Federal Reserve System (Federal Reserve Board), United States.

Reports basic facts about the covered company or covered foreign entity (its legal name, its capital stock and surplus, and whether the Board's single-counterparty credit limits (SCCL) rule treats it as a 'major covered company' or 'major foreign banking organization'), plus descriptive and quantitative data on its exposures to its 50 largest counterparties, including gross credit exposure, net credit exposure and aggregate net credit exposure. The Board uses it to monitor compliance with the SCCL rule, which implements section 165(e) of the Dodd-Frank Act: a firm's exposure to any single unaffiliated counterparty is capped at 25 percent of its capital stock and surplus, to limit the spread of financial distress between large institutions. Source

Official title: Single-Counterparty Credit Limits Reporting Form

The facts

Who files
Three groups: U.S. bank holding companies and savings and loan holding companies under Category I, II or III standards; U.S. intermediate holding companies under Category II or III standards; and foreign banking organisations under Category II or III standards or whose total global consolidated assets are $250 billion or more. Source
How often
Quarterly, as of March 31, June 30, September 30 and December 31. Source
Deadline
Due 40 calendar days after the quarter-ends of 31 March, 30 June and 30 September, and 45 calendar days after 31 December. Source
Format
Other. The form must be signed and attested by the senior officer responsible for single-counterparty credit; no specific electronic file format is stated on the Board's pages. Source
How it is filed
Filing routes recorded for the Federal Reserve Board: Reporting Central; Structure Central. See how firms file with the Federal Reserve Board.
Status
In force
Legal basis
Group
Large exposures

Templates (12)

The tables and forms inside the return. Plain name first, the Federal Reserve Board's code in brackets.

  • General Information on Respondent Organization (General Info - Respondent)
  • General Information on Counterparties (General Info - Counterparties)
  • Summary of Net Credit Exposures (Summary)
  • General Exposures (G-1)
  • Repurchase Agreement Exposures (G-2)
  • Securities Lending Exposures (G-3)
  • Derivatives Exposures (G-4)
  • Risk Shifting Exposures (G-5)
  • Eligible Collateral (M-1)
  • General Risk Mitigants (M-2)
  • Economic Interdependence (A-1)
  • Control Relationships (A-2)

12 named schedules read from the current form itself, each covering the respondent's top 50 counterparties. Source

Validation rules

No published validation rules were found for this return. No published list of edit checks was found on the Board's pages. Source

Public data

No published data from this return was found. The Board keeps FR 2590 data confidential, relying on exemption 4 of the Freedom of Information Act, so none is released. Source

Official documents (3)

The Federal Reserve Board's own files, with the size and SHA-256 fingerprint of each as downloaded on 13 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's own text, and the way Line4 has collected and arranged these records, are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The facts themselves belong to no one. The regulators' document titles, template names, quoted terms and documents belong to them and are not covered by this licence: see Federal Reserve Board's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text. Not affiliated with or endorsed by any regulator.

Source: Board of Governors of the Federal Reserve System, https://www.federalreserve.gov. Documents are linked on the regulator's own site, not hosted here. The plain-English summaries are Line4's own; the Board does not endorse this library.

Last checked 13 November 2026.