Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 0063

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all balances subject to immediate withdrawal in the form of deposits (excluding primary obligations) that are due from U.S. offices of the following institutions located in the U.S.: 1. U.S. commercial banks and trust companies performing a ommercial banking business; 2. all depository institutions that are bankers' banks as defined in 12CRF 204.121; 3. Edge Act and Agreement Corporations; 4. industrial banks; 5. U.S. branches and agencies of foreign (non-U.S.) banks (including U.S. branches and agencies of foreign official banking institutions); 6. mutual or stock savings banks; 7. credit unions; and 8. building or savings and loan associations, homestead associations or cooperative banks. Also includes balances subject to immediate withdrawal that are due from a correspondent depository institution and that have not been passed through to the Federal Reserve by the correspondent institution. Excludes any deposit "due from" that are negative (i.e., overdrawn). The reporting institution may report reciprocal demand balances with the institutions listed in 1 through 5 above either on a net-by-institution basis or on a gross basis, whichever method proves to be less burdensome. All demand balances with the institutions listed in 6 through 8 above should be reported gross of balances "due to" those institutions. Reciprocal balances arise when two banks maintain deposit accounts with each other; i.e., each bank has both a "due to" and a "due from" balance with the other bank. In determining the net reciprocal balance with the banks described above, the demand deposit account is compared with the demand balance account for each bank, respectively, with which the reporting bank maintains reciprocal balances. If upon comparison the demand balance "due from" a bank is greater than the demand deposit "due to" that same bank, then the "due to" balance is subtracted from the "due from" giving a net amount "due from" that bank. On the other hand, if the balance "due to" a bank is greater than the balance "due from" that same bank, the "due from" balance is subtracted from the "due to" balance giving a net amount "due to" that bank. To arrive at the net reciprocal balance, the net amount "due to" each bank is summed, and the sum is included in "Demand Deposits Due to Depository Institutions (2698)". Excludes: 1. All balances due from Federal Reserve Banks, including:    A. an institution's reserve balances held directly with the Federal Reserve;    B. an institution's reserve balances that were passed through to the Federal Reserve by a correspondent;    C. reserve balances of another institution for which an institution is serving as pass-through agent correspondent) and that were passed through by that institution to the Federal Reserve; and    D. an institution's clearing balance maintained at a Federal Reserve Bank). Note, however, if an institution passes its reserves to the Federal Reserve through a correspondent, any balances subject to immediate withdrawal that the institution has at the correspondent and that were not passed through by the correspondent to the Federal Reserve is reported in this item. 2. Demand deposit balances due from other depository institutions that are pledged by the reporting institution and are not available for immediate withdrawal. 3. Time and savings deposit balances held at other depository institutions. 4. Trust funds deposited in other depository institutions by the reporting institution's trust department. 5. Amounts at other depository institutions that represents balances that are not available for immediate withdrawal until a future date but that have been booked by the reporting institution in advance. 6. Cash items in process of collection (reported in item 0020). 7. Federal funds sold to other depository institutions. 8. Any deposit account due to a correspondent or other depository institution that is overdrawn, or amounts that, if charged against a correspondent's account by the reporting institution, would result in an overdraft in that account. 9. Any deposit account due from a correspondent or other depository institution that is negative (i.e., overdrawn). The amount of such a negative balance is reported zero when computing the deposit total. 10. For Edge and Agreement Corporations: balances due from other U.S. offices of the same Edge Act or Agreement Corporation. 11. For U.S. Branches and Agencies of Foreign Banks: balances due from other U.S. branches and agencies of the same foreign bank parent. 12. Balances that are due from:    A. any non-U.S. office of any U.S. depository institution;    B. trust companies that do not perform a commercial banking business;    C. any non-U.S. office of any foreign (non-U.S.) bank;    D. New York State investment companies (chartered under Article XII of the New York State Banking Code) that performs a banking business and are majority owned by one or more non-U.S. banks;    E. private banks;    F. Federal Home Loan Banks; and    G. National Credit Union Administration Central Liquidity Facility. 13. DEMAND DEPOSIT balances due from a smaller depository institution in circumstances where the reporting (and larger) depository institution has moved funds to the smaller depository institution to take advantage of the lower reserve requirements imposed on smaller depository institutions (i.e., to make use of the low reserve tranche) and has received the funds back in a reserve-free transaction.