rsuant to paragraph 2(a) or (b), as the case may be, andD is the aggregate of the average total assets for all financial institutions that are banks, authorized foreign banks or trust and loan companies, other than institutions referred to in subsection (2) or 3(2), ascertained pursuant to paragraph 2(a) or (b), as the case may be.(2) The base assessment of a financial institution that is an autho