Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 4384

OTHER INCREASES (DECREASES) IN SURPLUS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD4384	1976-03-31	1982-12-31	No	Multiple Forms

Data Description:

All other increases or decreases in surplus, such as: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior year's taxes; restatement of fixed assets; contributions to surplus; and deposit claims waived and transferred to the reporting bank's capital.

Last update: May 20, 2024