Data Dictionary
Item Number 2023
RESERVE REPURCHASE AGREEMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL2023 | 1984-03-31 | 2011-12-31 | Yes | Multiple Forms |
| THFD2023 | 1989-03-15 | 1991-07-31 | Yes | THFD |
Data Description:
Includes funds received under reverse repurchase, retail repurchase, dollar-reverse-repurchase, and "dollar-roll" agreements that are accounted for as financings in accordance with GAAP. Funds received from transactions accounted for as a sale (i.e., yield maintenance, dollar-reverse-repurchase agreements and certain "dollar-roll" transactions) are included in the gain or loss on the sale; reported in item 3846 or 3851. Note that the reverse repurchase transaction and subsequent investment of these "borrowed" funds are independent transactions and, therefore, any income generated by this subsequent investment should not offset the interest expense incurred in the reverse repurchase transaction. Reported is interest income in item 4691 and interest expense in item 0482. This item is reported monthly and quarterly. Excludes reverse repurchase agreements entered into with the FHLBank; these are reported as FHLBank advances in item 2021.