Data Dictionary
Item Number 4388
OTHER INCREASES (DECREASES) IN UNDIVIDED PROFITSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIAD4388 | 1979-06-30 | 1985-12-31 | No | FDIC 8040/51 |
Data Description:
All other increases or decreases in undivided profits, 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; insurance collected on the lives of officers; payments made out of profits or other segregations of surplus accounts to depositors or to depositor's trust accounts arising from deposit claims previously waived or subordinated including any interest paid on such claims; initial adjustment for accretion related to prior periods; items which relate to operations of prior periods; and adjustments reflecting changes in accounting principles.
NOTE:
This item is reported by mutual savings banks only.