Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 4078

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all operating income of the bank for the calendar year-to-date not required to be reported elsewhere. If the three largest amounts of any individual component of this item exceeds 10 percent of the total dollar amount reported in this item, state the dollar amount and provide a description of it in Schedule RI-E, Explanations.

Includes as other noninterest income:

(1)   Gross income received for performing data processing services for others. The expense of performing such services for others is not to be deducted (is reported in the appropriate items of noninterest expense).

(2)   Net gains (losses) from the sale or other disposal of assets other than securities and trading assets. Includes net gains (losses) from:

(a)   all assets reportable as loans. (For the FR Y-9C) report, includes net unrealized losses (and subsequent recoveries of such net unrealized losses) on loans and leases held for sale during the calendar year to date;

(b)   premises and fixed assets;

(c)   other real estate owned (for the FR Y-9C) report, includes all gains and losses recognized on sales or other disposals of other real estate owned, increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned subsequent to acquisition (or physical possession) charged to expense during the calendar year to date. Any amount charged to the allowance for loan and lease losses at the time of foreclosure (or physical possession) for the difference between the carrying value of a loan and the fair value less cost to sell of the foreclosed real estate is not included as a loss on other real estate owned;

(d)   assets other than real estate acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances);

(e)   Detached securities coupons and ex-coupon securities;

(f)   coins, art, and other similar assets;

(g)   branches (i.e., where the reporting bank sells a branch's assets to another depository institution which assumes the deposit liabilities of the branch).

(3)   Gross rentals from real estate owned other than the bank or the consolidated bank holding company premises and fees charged for the use of parking lots properly reported as real estate owned other than the bank or bank holding company premises.

(4)   Income (other than interest income) on real estate sales contracts that are reportable in "Other Real Estate Owned (2150)".

(5)   Net gains (losses) from all transactions involving foreign currency or foreign exchange other than trading transactions.

(6)   Credits resulting from litigation or other claims.

(7)   The bank's and consolidated bank holding company's proportionate share of the income or loss before extraordinary items and other adjustments from its common stock investments in unconsolidated subsidiaries, associated companies, and those corporate joint ventures over which the bank or bank holding company exercises significant influence. Excludes interest income from advances to, or obligations of, majority-owned subsidiaries not consolidated on this report, associated companies, and those corporate joint ventures over which the bank or consolidated bank holding company exercises significant influence (reported in "Other Interest Income (4518)") and the bank's or consolidated bank holding company's proportionate share of material extraordinary items and other adjustments of these entities (reported in "Extraordinary Items Net of Applicable Taxes and Minority Interest (4320)").

(8)   Net tellers' overages, forged check recoveries, recoveries on payment of checks over-stop payment orders, and similar recurring operating transactions.

(9)   Portions of penalties for early withdrawals of time deposits that exceed the interest accrued or paid on the deposit to the date of withdrawal, if material. Penalties for early withdrawals, or portions of such penalties, that represents the forfeiture of interest accrued or paid to the date of withdrawal are a reduction of interest expense and should be deducted from the gross interest expense of the appropriate category of time deposits in "Interest on Deposits in Domestic Offices".

(10) Rental fees applicable to operating leases for furniture and equipment rented to others.

(11) Life insurance proceeds on policies for which the bank or bank holding company or its consolidated subsidiaries are the beneficiary.

(12) Gross income generated by securities contributed to charitable contribution Clifford Trusts.

(9)   Portions of penalties for early withdrawals of time deposits that exceed the interest accrued or paid on the deposit to the date of withdrawal, if material. Penalties for early withdrawals, or portions of such penalties, that represents the forfeiture of interest accrued or paid to the date of withdrawal are a reduction of interest expense and should be deducted from the gross interest expense of the appropriate category of time deposits in "Interest on Deposits in Domestic Offices".

(13) Income from ground rents and air rights.

(14) Income from the sale of checks to depositors.

(15) Interest received on tax refunds.

(16) Certain net gains (losses) on futures and forward contracts held for purposes other than trading.

Excluded from other noninterest income: (1) deposit insurance assessment credits (reported as a reduction of assessment expense in "Other Noninterest Expense (4092)".

NOTE:

Reported in Schedule HI for the FR Y-9C (BHCK) report.

For the (BHCK) FR Y-9C report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file.

Reported on the Income Statement for the FR Y-11Q (BHCS) report.

COMPARABILITY:

Beginning 6/30/1997, a nonbank subsidiary may include as other noninterest income in this item net gains (losses) from the sale of loans and certain other assets as long as the nonbank subsidiary reports such transactions on a consistent basis for the "BHCS" series.

Beginning 3/31/91, for the FFIEC 031, 032, 033, and 034 reports, reported as a derived item. Includes the sum of items 5407 and 5408.