Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 5267

Call confidentiality applies to FFIEC 031/041.

Data Description:

Report other items permitted to be added to Tier 1 Capital that are not included in items A139, 5278, and 5266.

NOTE:

Prior to 3/31/04, title was "Mutual Institutions' Nonwithdrawable Deposit Accounts Reported in Item 2339" and included mutual savings associations reporting nonwithdrawable and pledged deposit accounts. The amount reported on this line will be added to equity capital in calculating tangible capital.

Nonwithdrawable accounts are defined in OTS Regulation 561.42 as accounts that by the terms of the contracts with the holder or by provisions of state law cannot be paid to the holder until all liabilities, including other classes of share liability, of the thrift institution have been fully liquidated and paid upon the winding up of the thrift.

Pledged deposits are those for which the pledge and escrow agreements provide the regulatory agencies with the authority to cancel the pledged accounts and turn over the account funds to the institution.

Those mutual thrift institutions that are not required to file Schedule CSC, report nonwithdrawable deposit accounts reported in item 2339 that meet the criteria discussed herein.

Excludes accounts that accumulate interest; accounts with fixed maturities; accounts that under certain conditions can be withdrawn at the option of the account holder; accounts deposited with subsidiary stock depository institutions; or Treasury shares held by the institution.