Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 0030

Call confidentiality applies to FFIEC 031/041.

Data Description:

Cash items in the bank's possession drawn on itself that have not been paid or credited by the bank and are chargeable, but have not yet been charged, against deposit liabilities on the general ledger as the close of business on the reporting date. Includes all unposted debits included in "Cash Items in Process of Collection, Unposted Debits, and Currency and Coin (0022)" whether or not reported in this item.

Drafts or warrants that are "payable at" or "payable through" the reporting bank may be reported as unposted debits if allowed under applicable state statute or if a written authorization, on file at the bank, allows the bank, at its discretion, to charge such items to the demand deposit account of the drawee. Such drafts and warrants that have already been charged to the general ledger deposit controlling account at the close of business on the report date or that the drawee does not have sufficient funds on deposit to pay, shall not be reported as unposted debits.

Unposted debits are reported regardless of whether the bank elects to take a deduction of such unposted debits for deposit insurance assessment purposes. If the bank elects to take such a deduction for deposit insurance assessment purposes, the bank must either report such unposted debits according to the type of account against which they are chargeable (e.g., as charges to demand accounts (0031) and as charges to time and savings accounts (0032)) or if not separately stated, all must be reported here.

Excludes cash items drawn on other banks, overdrafts, non-sufficient funds (NSF) items, and cash items that are returned unpaid to the last endorser for any reason (e.g., stop payment, missing endorsement, post or stale date, or account closed).

NOTE:

For the FFIEC 002 report, completed only by branches whose deposits are insured by the FDIC.