Board of Governors of the Federal Reserve System

Data Dictionary

Item Number B497

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 elsewhere in Schedule RI. Disclose in Schedule RI-E, items 1.a through 1.h, each component of other noninterest income, and the dollar amount of such component, that exceeds 1 percent of the sum of the bank s total interest income (from Schedule RI, item 1.h) and its total noninterest income (from Schedule RI, item 5.m). For each component of other noninterest income that exceeds this disclosure threshold for which a preprinted caption has not been provided in Schedule RI-E, items 1.a through 1.e, describe the component with a clear but concise caption in Schedule RI-E, items 1.f though 1.h. These descriptions should not exceed 50 characters in length (including spacing between words).

Include as other noninterest income:

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

(a) The rental of safe deposit boxes. (Report the amount of safe deposit box rent in Schedule RI-E, item 1.e, if this amount exceeds 1 percent of the sum of the bank's total interest income from Schedule RI, item 1.h, and its total noninterest income from Schedule RI, item 5.m.)

(b) The safekeeping of securities for other depository institutions (if the income for such safekeeping services is not included in Schedule RI, it em 5.a, Income from fiduciary activities ).

(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. Exclude incom e on bankers acceptances and trade acceptances (report such income in the appropriate subitem of Schedule RI, item 1.a, "Interest and fee in come on loans," or in Schedule RI, item 1.e, "Interest income from trading assets," as appropriate).

(h) The notarizing of forms and documents.

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

(j) The providing of consulting and advisory services to others. Exclude income from investment advisory services, which is to be reported in Schedule RI, item 5.d.

(k) The use of the bank's automated teller machines or remote service units by depositors of other depository institutions. (Report the amount of this income in Schedule RI-E, item 1.c, if this amount exceeds 1 percent of the sum of the bank's total interest income from Schedule RI, item 1.h, and its total noninterest income from Schedule RI, item 5.m.)

(2) Income and fees from the sale and printing of checks. (Report the amount of this income in Schedule RI-E, item 1.a, if this amount exceeds 1 percent of the sum of the bank's total interest income from Schedule RI, item 1.h, and its total noninterest income from Schedule RI, item 5.m.)

(3) Gross rentals and other income from all real estate reportable in Schedule RC, item 7, "Other real estate owned." (Report the amount of this income in Schedule RI-E, item 1.d, if this amount exceeds 1 percent of the sum of the bank's total interest income from Schedule RI, item 1.h, and its total noninterest income from Schedule RI, item 5.m.)

(4) Earnings on or other increases in the value of the cash surrender value of bank-owned life insurance policies. (Report the amount of this income in Schedule RI-E, item 1.b, if this amount exceeds 1 percent of the sum of the bank's total interest income from Schedule RI, item 1.h, and its total noninterest income from Schedule RI, item 5.m.)

(5) 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.

(6) 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.

(7) Interchange fees earned from credit card transactions.

(8) Gross income received for performing data processing services for others. Do not deduct the expense of performing such services for others (report in the appropriate items of noninterest expense).

(9) 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 syndic ation fees that are not required to be deferred. Refer to the Glossary entr y for "loan fees" for further information.

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

(11) Net tellers' overages (shortages), net recoveries (losses) on forged check s, net recoveries (losses) on payment of checks over stop payment orders, and similar recurring operating gains (losses) of this type. Banks should consistently report these gains (losses) either in this item or in Schedule RI, item 7.d.

(12) Net gains (losses) from the sale or other disposal of branches (i.e., where the reporting bank sells a branch's assets to another depository institution, which assumes the deposit liabilities of the branch). Banks should consistently report these net gains (losses) either in this item or in Schedule RI, item 7.d.

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

(14) Rental fees applicable to operating leases for furniture and equipmment rented to others.

(15) Interest received on tax refunds.

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

(17) Credits resulting from litigation or other claims.

(18) Portions of penalties for early withdrawals of time deposits that exceed 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 represent the forfeiture of interest accrued or paid to the date of withdrawal are a reduction of interest expense and should be deducted from the gross interest expense of the appropriate category of time deposits in Schedule RI, item 2.a, "Interest on deposits."

(19) 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:

unconsolidated subsidiaries,
associated companies, and
corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence, other than those that are principally engaged in investment banking, advisory, brokerage, or securities underwriting activities; venture capital activities; or insurance underwriting,
reinsurance, or insurance sales activities (the income from which should be reported in Schedule RI, items 5.d, 5.e, and 5.h, respectively). Exclude the bank's proportionate share of material extraordinary items and other adjustments of these entities (report in Schedule RI, item 11, "Extraordinary items and other adjustments, net of income taxes").

(20) Net gains (losses) on nonhedging derivative instruments held for purposes other than trading. Banks should consistently report these net gains (losses) either in this item or in Schedule RI, item 7.d. For further information, see the Glossary entry for derivative contracts.

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

(22) Income from ground rents and air rights.

COMPARABILITY:

Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR Y-11 (BHCS) report.

Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR Y-7N (FNBK) report.

Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR 2314 (SUBI) report.

NOTE:

Reported on Schedule HI-Consolidated Income Statement for the FR Y-9C (BHCK) report.

Reported on the Income Statement for the FR Y-11Q (BHCS) report.

Reported on Schedule RI-Income Statement for the FFIEC 031 and 041 reports.

BAGQ Original Variable name: NONINCQT Formula:

NONINCQT=IF DT ge 20010331 THEN NONINCQT=RIADB497/1000;

BAGY Original Variable name: NONINCYD Formula:

NONINCYD=IF DT ge 20010331 THEN NONINCYD=RIADB497/1000;