Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 5407

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the amount of service charges, commissions, and fees not required to be reported in the preceding items of Schedule RI, Income Statement. Included as other fee income are:

(1)   Service charges, commissions, and fees for such services as:

(a)   Safekeeping and the rental of safe deposit boxes.

(b)   The sale of credit life, credit accident and health, and other insurance policies and the collection of   premiums (when permitted by state law) on such policies.

(c)   The sale of bank drafts, money orders, cashiers' checks, and travelers' checks.

(d)   The collection of utility bills, checks, notes, bond coupons, and bills of exchange.

(e)   The redemption of U.S. savings bonds.

(f)   The handling of food stamps and the U.S. Treasury Tax and Loan Account, including fees received   in connection with the bank's issuance of interest-bearing demand notes.

(g)   The execution of acceptances and the issuance of commercial letters of credit, standby letters of   credit, deferred payment letters of credit, and letters of credit issued for cash or its equivalent.   Excludes income on bankers acceptances and trade acceptances (reported in "Interest and Fee   Income on Loans (4010)", or in "Interest Income on Assets Held in Trading Accounts (4069)", as   appropriate).

(h)   The servicing of real estate mortgages or other financial assets held by others. Include premiums   received in lieu of regular servicing fees on such loans only as earned over the life of the loans.   Banks may report servicing income net of the servicing assets' amortization expense.

(i)   The purchase and sale of securities, acceptances, and commercial paper where the bank is acting as   agent for other banks or bank customers.

(j)   The notarizing of forms and documents.

(k)   The negotiation or management of loans from other lenders for customers or correspondents.

(l)   The providing of consulting and advisory services to others.

(m)   The lending of securities owned by the bank or by bank customers.

(2)   Annual or other periodic fees paid by holders of credit cards issued by the bank. Fees that are   periodically charged to cardholders shall be deferred and recognized on a straight-line basis over the   period the fee entitles the cardholder to use the card.

(3)   Charges to merchants for the bank's handling of credit card or charge sales when the bank does not carry   the related loan accounts on its books. Banks may report this income net of the expenses (except   salaries) related to the handling of these credit card or charge sales.

(4)   Certain fee income associated with standby and other option contracts held for purposes other than   trading.

(5)   Rental fees applicable to operating leases for furniture and equipment rented to others.

(6)   Loan commitment fees that are recognized during the commitment period (i.e., fees retrospectively   determined and fees for commitments where exercise is remote) or included in income when the   commitment expires and loan syndication fees that are not required to be deferred.

(7)   On the FFIEC 034 only, gross income from services rendered by the bank's trust department or by any   of its consolidated subsidiaries acting in any fiduciary capacity. (On the FFIEC 031, 032, and 033, such   income is included in "Income from Fiduciary Activities (4070)".)

(8)   On the FFIEC 034 only, fees from trading transactions. (On the FFIEC 031, 032, and 033, such income   is included in item A220 (Schedule RI, item 5.c).)

(9)   On the FFIEC 031 only, service charges on deposit accounts in foreign offices.

(10) Any other service charges, commissions, and fees not required to be reported in other items of Schedule   RI, Income Statement.

NOTE:

Reported in Schedule RI - Income Statement for the FFIEC 031, 032, 033, and 034 reports.



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BAGY Original Variable name: OTHFEEYD Formula:

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