Data Dictionary
Item Number 2151
OTHER ASSETS (CLAIMS ON NON-RELATED PARTIES)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CRCB2151 | 1993-03-31 | 9999-12-31 | Yes | FFIEC 002s |
| RCFD2151 | 1985-12-31 | 9999-12-31 | No | FFIEC 002 |
| RCFN2151 | 1985-12-31 | 9999-12-31 | Yes | FFIEC 002 |
| RCON2151 | 1980-06-30 | 9999-12-31 | No | Multiple Forms |
Data Description:
Includes the total of all other claims on related nondepository and nonrelated parties, and other assets that cannot be properly included in any of the asset items reported elsewhere. Such items are:
(1) Income earned or accrued but not collected on loans, securities, and other interest-bearing assets.
(2) Prepaid expenses--(i.e., those applicable as a charge against operations in future periods).
(3) Accrued interest on securities purchased.
(4) Cash items not conforming to the definition of "Cash Items in Process of Collection (0020)", (reported in Schedule A).
(5) Credit or debit card sales slips in process of collection--such transactions are reported in this item until the reporting branch or agency has been notified that it has been given credit (thereafter the transaction is then reported in "Balances Due from Depository Institutions in the U.S. (0082)" or "Balances Due from Banks in Foreign Countries and Foreign Central Banks (0070)" as appropriate), (reported in Schedule A).
(6) The current amount outstanding of margin accounts placed with brokers or others in connection with the purchase or sale of futures contracts.
(7) Purchased computer software--net of accumulated amortization.
(8) Bullion--gold or silver.
(9) Original art objects--including paintings, antique objects, and similar valuable decorative articles (report at cost).
(10) Cash surrender value of life insurance policies for which the branch or agency is the beneficiary.
(11) The book value, less accumulated depreciation or amortization, of all premises, equipment, furniture and fixtures. Any method of depreciation conforming to acceptable accounting principles may be used. Mortgages or other liens on such property are not to be deducted (reported in Schedule RAL, item 2916).
Includes:
(a) premises that are actually owned by the reporting institution and that are entirely or partly occupied (or are to be occupied, if under construction) by the reporting institution;
(b) leasehold improvements, vaults, and fixed machinery and equipment;
(c) remodeling costs to existing premises, real estate acquired and intended to be used for future expansion, and parking lots, whether adjoining or not adjoining the reporting institution's premises, that are owned by the reporting institution and that are used by its customers or employees;
(d) all furniture, fixtures and movable equipment;
(e) the amounts assigned to leases acquired in purchase and assumption transactions;
(f) the amount of stocks, bonds, or other assets that indirectly represents premises, equipment, furniture or fixtures;
(g) the amount of capital lease property (with the reporting institution as lessee) -- premises, furniture, fixtures, and equipment.
(12) Automobiles, boats, equipment, appliances, real estate and similar property repossessed or otherwise acquired for debts previously contracted, even if the branch or agency has not yet received title to the property.
(13) All real estate owned other than premises and foreclosed real estate, net of accumulated depreciation and other reserves and allowances, if any. Foreclosed real estate includes real estate acquired in any manner for debts previously contracted and real estate collateral underlying a loan when the branch or agency has obtained physical possession of the collateral, regardless of whether formal foreclosure proceedings have been instituted against the borrow.
NOTE: Foreclosed real estate received in full or partial satisfaction of a loan should be recorded at the fair value less cost to sell of the property at the time of foreclosure. This amount becomes the "cost" of the foreclosed real estate. When foreclosed real estate is received in full satisfaction of a loan, the amount, if any, by which the recorded amount of the loan exceeds the fair value less cost to sell of the property is a loss which must be recognized at the time of foreclosure. The amount of any senior debt (principal and interest)(to a nonrelated party) to which foreclosed real estate is subject at the time of of foreclosure must be reported at a liability in Schedule RAL, item 2916.
(14) Customers' liabilities for deferred payment letters of credit.
(15) Balances due from and loans to closed or liquidating banks or other depository institutions.
(16) The rights to receive payment from the short sales of securities.
(17) All other assets not specifically mentioned herein nor in Asset items 0010, 0260, 0371, 0373, 1631, items 1632, 1390, 2122, 3545, 2156 and 2157,--such as items temporarily held in suspense accounts.
The following items are excluded:
(1) All assets due from or claims upon related depository institutions--reflected in "Net Due from Related Depository Institutions (2154)" or "Net Due to Related Depository Institutions (2944)" depending upon the overall due from/to position of the reporting branch or agency vis-a-vis its related depository institutions.
(2) Holdings of bills representing purchases of securities or other assets that have not yet been delivered--such holdings are included in "Loans, Net of Unearned Income (2122)".
(3) Securities lent--such securities are included in "U.S. Government Securities (1918)" and "Other Bonds, Notes, Debentures, and Corporate Stock (Including State and Local Securities) (0373)" as appropriate, and the obligation of the borrower of the securities to return them should be reflected by reporting their book value in "All Other Off-Balance Sheet Contingent Claims (Assets) Greater Than or Equal to 1/2 Percent of Total Claims on Nonrelated Parties (5603)".
NOTE:
Reported in Schedule RAL, for the FFIEC 002 report. Also excludes all claims on related depository institutions but includes claims on related nondepository institutions.
For the FFIEC 002s (CRCB) report, reported by the FFIEC 002 reporters. Also reported as confidential.
COMPARABILITY:
Prior to 12/31/85, includes the sum of "Income Earned or Accrued on Loans But Collected (2164)" and "All Other Assets (2152)".