Data Dictionary
Item Number 0495
ALL PERSONNEL COMPENSATION AND EXPENSECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CUCP0495 | 2010-01-31 | 9999-12-31 | No | NCUA 5310 |
| SVGL0495 | 1990-03-31 | 2011-12-31 | Yes | OTS 1313 |
Data Description:
Includes gross salaries, wages, bonuses, and other compensation and expenses of officers, directors and employees, whether employed full- or part-time.
Also includes:
1. The cost of temporary help and employment contractors;
2. Fringe benefits such as the employer's share of payroll taxes, insurance premiums, lunchroom expenses, tuition fees, uniforms, etc.;
3. Employer contributions to pension and retirement funds and ESOP plans;
4. Pensions paid directly by the reporting thrift;
5. Directors' fees; and
6. Travel and other expenses for directors, officers, and employees.
Excludes:
1. Lump-sum contributions or other payments related to past services; reported in item 0499; or
2. Allowances for privately owned automobiles used in connection with the reporting thrift's business, or any depreciation and other noninterest expense if automobiles are owned or leased by the reporting institution; reported in item 6771.
CUCP -- Total of all personnel expenses (lines 1a through 1c).