Data Dictionary
Item Number 4838
INTEREST EXPENSE BOOKED AT FOREIGN OFFICES, EDGE AND AGREEMENT SUBSIDIARIES, AND IBFSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIAD4838 | 1984-03-31 | 2000-12-31 | No | FFIEC 031 |
Data Description:
Includes total interest expense actually recorded on the books of foreign offices, Edge and Agreement subsidiaries, and IBFs. Intra-company interest expense actually paid to domestic offices by foreign offices and recorded on the books of foreign offices should be included in this item. However, transactions among foreign offices, Edge and Agreement subsidiaries, and IBFs should be eliminated through consolidation of the foreign office segment. Interest expense attributed to foreign offices for purposes of management information reports, stockholder reports, or other purposes but not actually booked at foreign offices should not be included in this item.