Of the nearly $46.8 billion (31.18 billion pounds) owed abroad by borrowers in Greece, German banks accounted for $13.3 billion, U.S. banks $12.7 billion and British banks $12.2 billion, data compiled by the Bank for International Settlements showed on Thursday.
Dutch banks had $1.7 billion, French lenders $1.6 billion and Italian lenders $1.4 billion, according to the data, which is compiled from 31 contributing countries and reflects "ultimate risk", that is, net of guarantees and collateral.
Most foreign banks massively cut their exposure to Greece after a restructuring of government debt in 2012, with French and German lenders leading the way.
Athens is running out of cash and is trying to secure more bailout funds from its euro zone partners. If it fails to convince them about its reform plans and the funds do not flow, it might have to impose capital controls and possibly even leave the euro zone.
Foreign banks with Greek loans could lose money in such a scenario.
(Reporting by Michael Shields; Editing by Mark Trevelyan)
