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 4440

ALL OTHER INCREASES IN CAPITAL ACCOUNTS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
RIAD4440	1969-12-31	1975-12-31	No	FFIEC 011

Data Description:

Includes all increases in capital accounts not reported against the above sub-items. These include: initial, or one-time, effect of changeover from a cash to an accrual basis of accounting; refunds or rebates of prior years' taxes, if significant in amount; restatement of fixed assets; contributions to surplus or profits; amounts paid in by stockholders to cover impairment of capital stock; and deposit claims waived and transferred to reporting bank's capital for purpose of increasing capital or of writing off accumulated losses.

Does not include any increases in capital accounts incident to mergers, consolidations, absorptions, etc.

Last update: May 20, 2024