Section 327.1 - Purpose and scope(a)Scope. This part 327 applies to any insured depository institution, including any insured branch of a foreign bank.(b)Purpose.(1) Except as specified in paragraph (b)(2) of this section, this part 327 sets forth the rules for: (i) The time and manner of filing certified statements by insured depository institutions;(ii) The time and manner of payment of assessments by such institutions;(iii) The payment of assessments by depository institutions whose insured status has terminated;(iv) The classification of depository institutions for risk; and(v) The processes for review of assessments.(2) Deductions from the assessment base of an insured branch of a foreign bank are stated in subpart B part 347 of this chapter.