Data Dictionary
Item Number 0066
CASH AND CASH EQUIVALENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CUCP0066 | 1997-01-31 | 9999-12-31 | No | NCUA 5310 |
| CUSA0066 | 1980-12-31 | 2000-09-30 | No | NCUA 5300/5300S |
| DFCR0066 | 2008-10-31 | 9999-12-31 | Yes | FR 2248 |
| QFCS0066 | 1990-06-30 | 2010-12-31 | Yes | FR 3033s |
Data Description:
Includes cash on hand, petty cash, checking accounts, change funds, etc. Passbook accounts in other financial institutions should be reported as investments. COMPARABILITY: Beginning 9/30/1999, for the CUSA report, includes cash equivalents which are short-term, highly liquid investments with original maturities of 3 months or less. Examples of cash equivalents include overnight accounts at a bank or corporate credit union, Fed Funds sold, and checking accounts. Income earned on cash equivalents should be reported as Income from Investment (page 3, item no. 4523). Revised instructions to be in compliance with GAAP. Beginning 3/31/1997, the definition for CUSA now includes cash on hand, petty cash and the change fund, etc. Report any non-interest bearing checking, clearing or settlement accounts as cash. Report interest-bearing accounts in other financial institutions as investments. Beginning 1/31/1997, for the CUCP report, includes the total of all Cash and Balance Due accounts. Beginning 10/31/2008 for DFCR, currency on hand, demand deposits with banks of other financial institutions and other kinds of accounts that have the general characteristics of demand deposits in that the customer may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Also include cash equivalents defined as short-term, highly liquid investments that are both readily convertible to know amounts of cash and are so near their maturity that they present an insignificant risk of changes in value because of changes in interest rates. Generally only investments with original maturities of three months or less qualify under this definition. Examples of items generally considered to be cash equivalents are Treasury bills, commercial paper, money market funds and federal funds sold. NOTE: Prior to 3/31/97, title was "Cash (Cash on Hand, Petty Cash, Checking Account, etc.)". Reported on Schedules SFC and A-1 for the CUCP report. The figure on Schedule SFC must equal the amount listed on Schedule A-1. FR 2248 (DFCR) -- reported only for March, June, September and December.