If a non-depository financial institution has multiple branches, but each branch is located within the same municipality, is the financial institution required to complete Line 4(c) (outstanding loans and sales contracts receivable) of Form FAE 186?

No. If all the branches or offices of a non-depository financial institution (or financial institution unitary business, if applicable) are located within the same municipality, it is unnecessary to complete Line 4(c) of Form FAE 186. Please note that if multiple branches or offices are located within the same county but in difference municipalities, Line 4(c) is necessary for allocation purposes.