Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 5408

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all operating income of the bank for the calendar year to date not required to be reported on the FFIEC 034 in items 4010, 4246, 4247, 4248, 4249, 4065, 4115, 4506, 4507, 3660, 3659, 4069, 4020, 4080, and 5407 and on the FFIEC 031, 032, and 033 in items 4011, 4019, 4024, 4012, 4026, 4054, 4055, 4056, 4503, 4504, 4058, 4059, 4505, 4307, and in items 4105, 4106, 4027, 4506, 4507, 3657, 3658, 3659, 4069, 4020, 4070, and in items 4080, A220, 5407, 3521, and 3196 (reported in Schedule RI for all reports).

If the absolute value of the dollar amount of net gains (losses) on other real estate owned, net gains (losses) on sales of loans and leases, or net gains (losses) on sales of premises and fixed assets exceeds ten percent of the amount reported in this item, the dollar amount of this individual component of "All Other Noninterest Income" is reported in Schedule RI-E, item 5415, 5416, or 5417, respectively. (Absolute value refers to the magnitude of the dollar amount without regard to whether the amount is a net gain or loss.) For those other individual components of this item with the three largest dollar amounts that exceeds ten percent of the amount reported in this item, the dollar amount is stated and a description of the component is provided in Schedule RI-E, items 4461, 4462, and 4463.

Included as all other noninterest income are:

(1)   Gross income received for performing data processing services for others. The expense of performing such services for others is not deducted and is reported in the appropriate items of noninterest expense.

(2)   Net gains (losses) from the sale or other disposal of assets other than securities and trading assets. Banks should consistently report net gains (losses) on each of the following types of assets either in this item or in item 4092 (Schedule RI, item 7.c). Includes net gains (losses) from:

(a)   All assets reported as loans and leases in Schedule RC-C. Includes net unrealized losses (and subsequent recoveries of such net unrealized losses) on loans and leases held for sale during the calendar year to date.

(b)   Premises and fixed assets.

(c)   Other real estate owned. Includes all gains and losses recognized on sales or other disposals of other real estate owned, increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned subsequent to acquisition (or physical possession)) charged to expense during the calendar year to date. Does not include as a loss on other real estate owned any amount charged to the allowance for loan and lease losses at the time of foreclosure (physical possession) for the difference between the carrying value of a loan and the fair value less cost to sell of the foreclosed real estate.

(d)   Personal property acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances).

(e)   Coins, art, and other similar assets.

(f)   Branches (i.e., where the reporting bank sells a branch's assets to another depository institution which assumes the deposit liabilities of the branch).

(3)   On the FFIEC 034 only, (a) the net gain or loss from trading cash instruments and off-balance sheet derivative contracts (including commodity contracts), (b) revaluation adjustments resulting from the periodic marking to market of assets reportable in item 3545 (reported in Schedule RC, item 5), and liabilities reportable in item 3548 (reported in Schedule RC, item 15.b), and interest rate, foreign exchange rate, equity derivative, and commodity and other contracts reportable in Schedule RC-L, "Total gross notional amount of derivative contracts held for trading," and (c) any related incidental income and expense. (On the FFIEC 031, 032, and 033, such amounts are reported in item A220 reported in Schedule RI, item 5.c).)

(4)   Net gains (losses) from all transactions involving foreign currency or foreign exchange other than trading transactions. Banks should consistently report these net gains (losses) either in this item or in item 4092 (Schedule RI, item 7.c).

(5)   Gross rentals and other income from all real estate reportable in "Other Real Estate Owned (2150)" reported in Schedule RC, item 7).

(6)   Credits resulting from litigation or other claims.

(7)   Interest income from advances to, or obligations of, and the bank's proportionate share of the income or loss before extraordinary items and other adjustments from its investments in subsidiaries that have not been consolidated; associated companies; and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence. Excludes the bank's proportionate share of material extraordinary items and other adjustments of these entities (reported in "Extraordinary Items and Other Adjustments", items 4310, 4315, and 4320).

(8)   Net tellers' overages, forged check recoveries, recoveries on payment of checks over stop payment orders, and similar recurring operating transactions.

(9)   Certain net gains (losses) on futures and forward contracts held for purposes other than trading recognized as described in the Glossary entry for "derivative contracts." (See the Call Sample Booklet.) Banks should consistently report these net gains (losses) either in this item or in item 4092 (Schedule RI, item 7.c).

(10) Portions of penalties for early withdrawals of time deposits that exceeds the interest accrued or paid on the deposit to the date of withdrawal, if material. Penalties for early withdrawals, or portions of such penalties, that represents the forfeiture of interest accrued or paid to the date of withdrawal are a reduction of interest expense of the appropriate category of time deposits in "Interest on Deposits (4170)".

(11) Interest received on tax refunds.

(12) Life insurance proceeds on policies for which the bank is the beneficiary.

(13) Gross income generated by securities contributed to charitable contribution Clifford Trusts.

(14) Income from ground rents and air rights.

(15) Income from the sale of checks to depositors.

NOTE:

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

COMPARABILITY:

Prior to 3/31/94, included detached securities coupons and ex-coupon securities.

BAGQ Original Variable name: ALLOTHQT Formula:

ALLOTHQT=RIAD5408/1000

BAGY Original Variable name: ALLOTHYD Formula:

ALLOTHYD=IF DT ge 19910331 and DT lt 20010331 THEN ALLOTHYD=RIAD5408/1000; IF DT ge 20010331 THEN ALLOTHYD =.;