Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 0082

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the total balances from U.S. branches and agencies of foreign banks and all other depository institutions in the U.S., i.e., (a) U.S. branches of U.S. banks; (b) savings or building and loan associations, homestead associations, and cooperative banks; (c) mutual and stock savings banks; and (d) credit unions. For purposes of this schedule (RC-A), also includes Federal Home Loan Banks in "all other depository institutions in the U.S." Balances due from such institutions covers all interest-bearing and noninterest-bearing balances whether in the form of demand, savings, or time balances, including certificates of deposit, but excluding certificates of deposit held in trading accounts. Balances, as reported in these items, should reflect funds on deposit at other depository institutions in the U.S. for which the reporting bank has already received credit and which are subject to immediate withdrawal. Balances for which the bank has not yet received credit and balances representing checks or drafts for which immediate credit has been given but which are not subject to immediate withdrawal are to be reported as "cash items in process of collection." Included in the amounts to be reported are: (1) Balances due from the reporting bank's correspondents, including amounts that its correspondent is to pass through or already has passed through to a Federal Reserve Bank on behalf of the reporting bank; and (2) Balances that reflect deposit credit received by the reporting bank because of credit or debit card sales slips that had been forwarded for collection. (Until credit has been received, noncash items in process of collection are reported in Schedule RC-F, item 2168 for the FFIEC 031-034 reports or in Schedule RAL, item 2151 for the FFIEC 002 report.) Excludes cash items in process of collection (including cash letters and "ledger credit" items) and unposted debits (reported in Schedule RC-A item 0020); all balances that the reporting bank's trust department maintains with other depository institutions; loans to depository institutions; and certificates of deposit held in trading accounts (reported in Schedule RC, item 2146). Reciprocal balances arises when two depository institutions maintain balances with each other, i.e., each institution has both a "due from" and a "due to" balance with the other institution. Some of these reciprocal balances are to be reported on a net basis, and some on a gross basis. Reciprocal demand balances between the reporting bank and other commercial banks in the United States (i.e., including U.S. branches and agencies of foreign banks but excluding foreign branches of other U.S. banks) are to be reported on a net basis. (Also report on a net by bank basis reciprocal demand balances with the Clearing House Interbank Payments System (CHIPS).) Such balances are to be reported in this item in those cases where the net amount is a net "due from" balance. (When the net amount is a net "due to" the net amount is reported in Schedule RC-E, item 2310.) All other reciprocal balances are reported on a gross basis, i.e., without having corresponding reciprocal balances netted. This includes all reciprocal balances other than demand balances between the reporting bank and other commercial banks in the United States; all reciprocal balances between foreign offices of the reporting bank and other depository institutions in the U.S.; and all reciprocal balances between any office of the reporting bank and savings or building and loan associations, savings banks, and credit unions. Beginning 12/31/2000, reported on the CUSA series and includes balances on deposit in financial institutions and deposits in transit. These amounts may or may not be subject to withdrawal by check and may or may not bear interest. Examples include overnight accounts at a bank or corporate credit union. Fed Funds sold, and checking accounts. COMPARABILITY: Beginning 3/31/01, reported as a derived item on the FFIEC 041 report. Reported on Schedule RC-A. NOTE: This item includes the sum of items 0083 and 0085 on Schedule RC-A on the FFIEC 031, 032, and 033 reports. Also is a derived item on Schedule A for the FFIEC 002 report.