Data Dictionary
Item Number 0037
OTHER ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL0037 | 1987-01-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes the total amount of all assets that could not qualify to be reported on any other line. Except for contra assets, accounts with a credit balance should be reclassified to the appropriate liability account; or if no specific liability category is appropriate, it must be reclassified to item 0165 (Other Liabilities). The following items are included:
(1) Financial futures contracts - initial and maintenance margins.
(2) Financial option fees paid for all long option positions outstanding.
(3) Property that is leased by the institution as provided by REG.545.78. Report the property net of depreciation. Does not include property leased under a financing lease reported in item 0172.
(4) Accounts receivable secured by pledged deposits. Those institutions that have an operating deficit, whose organizers and/or directors have been required to pledge deposits to protect the institution against such operating deficits, should transfer the deficit in capital to accounts receivable and report the amount on this line. The cumulative amount transferred to this account should not exceed the total of pledged deposits securing the receivable.
(5) Federal, state, or other taxes receivable (whether as the result of prepayment or net operating loss carrybacks).
(6) Balance of FHA and VA loans on which a claim is pending.
(7) Real estate acquired by foreclosure or deed in lieu thereof on VA or FHA-HUD loans while the title is held pending conveyance to that agency.
(8) Utility deposits.
(9) Deposits (including loans of unsecured day(s) funds) in any bank of savings institution that is under the control of or in the possession of any supervisory authority.
(10) Deferred premiums or discounts on the sale of loans and participations (i.e., yield differential, also known as point spread gains). The amortization of this item must be reported as a deduction from the interest income received from the borrower net of the interest paid to the purchaser of the loans.
(11) Stock and accrued dividends in Federal Home Loan Banks and the Federal Home Loan Mortgage corporation.
(12) Prepaid expenses, including FSLIC premiums and the FSLIC secondary reserve.
(13) Miscellaneous contra assets (entered as negative amounts) that are not reportable as contra assets to mortgage or nonmortgage loans including deferred profits from the disposition of real estate.
(14) Miscellaneous noninterest-bearing accounts receivable.
(15) Accrued interest and/or principal receivable on loans serviced for other, where (1) the principal and interest (P&I) payment has been made to the note holder; or (2) the institution has guaranteed principal and interest to the note holder and has booked the guaranteed payments as a liability.
Does not include premiums or discounts on deposits, borrowed money and other liabilities purchased by the institution or deferred gains of losses at the termination of loan swaps. They are reported as negative amounts in item 0165.