Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 4060

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes income from all securities reportable in Schedule RC-B, item 3, "Securities issued by states andpolitical subdivisions in the U.S.," item 5, "Asset-backed securities," item 6, "Other debt securities," and item 7, "Investments in mutual funds and other equity securities with readily determinable fair values."

Exclude from interest and dividend income on all other securities:

(1) Income from equity securities that do not have readily determinable fair values (report as "Other interest income" in item 1.g (4518).

(2) The bank's proportionate share of the net income or loss from its investments in the stock of unconsolidated subsidiaries, associated companies, and thosecorporate joint ventures over which the bank exercises significant influence (report income or loss before extraordinary items and other adjustments as "Noninterest income" in the appropriate subitem of item 5 and report extraordinary items and other adjustments in item 11 (4320).

NOTE:

Reported on Schedule RI-Income Statement for the FFIEC 031 and 041 reports.

COMPARABILITY:

Prior to 3/31/01, included income from holdings of all stocks, including Federal Reserve Bank stock, bonds, notes and debentures, etc., that has not been reported in any of the previous security items. Also includes income from shares in savings and loan associations and credit unions. Dividends received from investments in majority-owned subsidiaries not consolidated are included in "Other Operating Income (4100)." Excludes securities held in trading account.

This item is the total of "Interest on Other Bonds, Notes, and Debentures (4061)" and "Dividends on Stocks (4063)".

Prior to 12/31/72, includes net earnings on "associated companies" which have been transferred to "Other Operating Income (4100)."

Beginning 3/31/01, for series "BHCK" report in the appropriate subitem income from all other debt securities and from all equity securities of companies domiciled in the U.S. that are reportable in Schedule HC-B, item 3, "Securities issued by states and political subdivisions in the U.S.," item 5, "Asset-backed securities (ABS)," item 6, "Other debt securities," and item 7, "Investments in mutual funds and other equity securities with readily determinable fair values."

Exclude from interest and dividend income on all other securities:

(1) Income from equity securities that do not have readily determinable fair values (report as "Other interest income" in item 1(g).

(2) The consolidated bank holding company's proportionate share of the net income or loss from its common stock investments in domestic unconsolidated subsidiaries, associated companies, and those corporate joint ventures over which the consolidated bank holding company exercises significant influence (report income or loss before extraordinary items and other adjustments in the appropriate subitem of item 5 and report extraordinary items, net of applicable taxes and minority interest, in item 12).


BAGQ Original Variable name: INTSECQT Formula:

INTSECQT=IF DT ge 20010331 THEN INTSECQT=RIAD4060/1000;

BAGY Original Variable name: INTSECYD Formula:

INTSECYD=IF DT ge 20010331 THEN INTSECYD=RIAD4060/1000;