These U.S. dollar-denominated bonds are issued in the United States by non-U.S. banks, corporations, and governments. Similarly, Yankee Certificates of Deposit are negotiable CDs issued in the United States by branches and agencies of non-U.S. banks. As trustee and fiscal agent, we perform several services, including reviewing the fiscal agency agreement or trust indenture, authenticating and delivering securities when issued, making semi-annual interest payments, and maintaining account records.