Data Dictionary
Item Number 2940
GROSS LIABILITIES DUE TO OWN NON-U.S. BRANCHES PLUS NET LIABILITIES TO OWN IBFCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| MMLB2940 | 1979-09-26 | 1979-09-26 | Yes | Multiple Forms |
| MMLW2940 | 1979-10-17 | 1980-07-23 | Yes | FR 2414c |
| RCET2940 | 1979-04-11 | 2004-06-07 | Yes |
Data Description:
Includes the outstanding balance at the close of business each day of gross liabilities of the reporting institution's U.S. offices to non-U.S. branches of the reporting institution.
These liabilities includes:
1. funds placed on deposit at the head office or other U.S. offices of the reporting institution by non-U.S. branches, whether in the form of demand or time deposits;
2. borrowings by the head office or other U.S. offices of the reporting institution from the reporting institution's non-U.S. branches;
3. overdrawn deposit accounts of the head office or other U.S. offices of the reporting institution at non-U.S. branches (note that such overdrawn accounts is not treated as negative balances in item 2162);
4. assets sold under agreement to repurchase by the head office or by other U.S. offices to non-U.S. branches;
5. the proceeds from loan strips sold to the reporting institution's non-U.S. branches; and
6. other liabilities to own non-U.S. branches, such as those resulting from clearing activities, payments related to foreign exchange transactions, bankers acceptance transactions, and other activities.
In addition, included are the reporting institution's net liabilities, if any, to its own IBF. Listed below is an example of the calculation of this amount "calculation of net due to/due from own IBF" using the asset and liability accounts of the reporting institution's own IBF:
1. Compute IBF liabilities to parties other than U.S. offices of the establishing entity minus IBF assets due from parties other than U.S. offices of the establishing entity.
2. If the difference calculated in (1) is positive, it represents, on the books of the IBF, net balances due from U.S. offices of the establishing entity. It represents the establishing entity's net liabilities due to own IBF and is included in this item.
3. If the difference calculated in (1) is negative, its absolute value represents, on the books of the IBF, net balances due to U.S. offices of the establishing entity. For purposes of this report (FR 2950), its absolute value represents the establishing entity's net claims on its own IBF and is included in "Gross Claims on Own Non-U.S. Branches Plus Net Claims on Own IBF (2162)".