Data Dictionary

Item Number 2160
OTHER ASSETS

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCC2160 1995-12-31 2001-12-31 No FR Y-11I
BHCK2160 1981-06-30 9999-12-31 No FR Y-9C
BHCP2160 1981-06-30 9999-12-31 No FR Y-9LP
BHCS2160 1995-03-31 2002-09-30 No FR Y-11Q
BHCT2160 2001-03-31 9999-12-31 No FR Y-9C
CUCP2160 1997-01-31 9999-12-31 No NCUA 5310
CUSA2160 1980-12-31 2021-12-31 No NCUA 5300/5300S
DFCR2160 2008-10-31 2010-11-30 Yes FR 2248
FORB2160 1990-12-31 9999-12-31 Yes FFIEC 030
FRBS2160 1989-12-31 9999-12-31 Yes FR 34
ISUD2160 1990-06-30 2005-03-31 Yes FR Y-20
RCFD2160 1969-06-30 9999-12-31 No Multiple Forms
RCFN2160 1978-12-31 9999-12-31 No Multiple Forms
RCON2160 1959-12-31 1983-12-31 No Multiple Forms
RCON2160 1984-03-31 1993-12-31 No Multiple Forms
RCON2160 1994-03-31 9999-12-31 No Multiple Forms
SECA2160 2000-03-31 9999-12-31 Yes SEC 1695/1696
SECF2160 2000-03-31 9999-12-31 Yes SEC 1695/1696
SECN2160 2000-03-31 9999-12-31 Yes SEC 1695/1696
SUBC2160 1973-12-31 2002-09-30 No Multiple Forms
SUBD2160 1973-12-31 1977-12-31 Yes FR 314
SUBF2160 1973-12-31 1977-12-31 Yes FR 314
UBPR2160 1984-03-31 9999-12-31 No
WRSS2160 2008-03-31 9999-12-31 Yes

Data Description:

This item represents bank assets that cannot be properly included in any of the preceding items. For banks on accrual basis, this item includes total accruals of income earned or accrued but not collected, and current accruals of insurance and other prepaid expenses. See notes under "Accounting Basis" in the "Instructions for the Preparation of Reports of Condition - F.R. 105a." For those banks operating branches in foreign countries and in insular possessions and dependencies of the U.S., the item includes the net "due from" such branches if the outstanding balance with all foreign branches results in a net "due from" amount. If balance results in a net "due to", the amount is reported in "Other Liabilities." Banks that have purchased securities for money or its equivalent, but have received due bills or other advice of delays in delivery, include such amounts here and not in security accounts. This item includes the sum of "Income Earned, Not Collected on Loans (2164)", "Net Deferred Income Taxes (2148)", "Excess Residential Mortgage Servicing Fees Receivable (5371)" and "Other Assets (2168)". For the FR Y-20 (ISUD) report, includes (1) non-intercompany loans and advances, granted under lending authority of Regulation Y, section 225.25(b)(1), to persons or entities other than receivables from brokers, dealers, and clearing organizations and receivables from customers (i.e., comprise loans and advances to directors, officers, and employees, (2) any dividends and interest receivable not included in any of the other listed asset accounts. Dividends and interest receivable are not netted against their respective payable accounts and (3) the cash surrender value of life insurance policies, if the cash surrender value and face value of the policies are payable to the Section 20 company. For the Focus Report, includes insurance claims receivable - report as non-allowable asset if (1) after 7 business days from date of discovery not covered by opinion of outside counsel that claim is valid and covered by insurance policies presently in effect (2) after 20 business days from date of discovery claim is not acknowledged in writing as due and payable by the insurance carrier, or (3) claim is not paid within 20 business days following date of such acknowledgement by the carrier. See Rule 15c3-1(c)(2)(iv)(D). Mutual fund concessions receivable and management fees receivable from registered investment companies - report as non-allowable assets if outstanding for more than 30 days from the date they arise. See Rule 15c3-1(c)(2)(iv)(C). Future income tax benefits arising as a result of unrealized losses may be recognized only to the extent such benefits do not exceed the amount of income tax liabilities accrued on the books and records of the broker or dealer and only to extent such benefits could have been applied to reduce accrued tax liabibilities on the date of the capital computation had the related realized on that date. Any other benefits of this recorded on the books which do not conform with the above shall be included as a non-allowable asset. See Rule 15c3-1(c) (2)(i)(D). Cash Surrender Value of Life Insurance Policies - report as an allowable asset if the cash surrender value and face value are payable to (1) the estate of a sole proprietor - broker or dealer or (2) to the broker or dealer if a partnership or corporation. Syndicate profits receivable shall be considered as unsecured receivables and therefore included as non-allowable. See Rule 15c3-1(c)(2)(iv)(C). Funds on deposits in a "Segregated Trust Account" in accordance with Rule 27d-1under the Investment Company Act of 1940 shall be considered as non-allowable to the extent that the amount on deposit in such Segregrated Trust Account exceeds the amount of liability reserves establihed and maintained for refunds of discharges required by Section 27(d) and 27(f) of The Investment Company Act of 1940. See Rule 15c3-1(c)(2)(iv)(E). Accrued interest and commissions on customers' fully margined accounts, cash securities accounts and accrued commissions on properly margined commodity accounts are to be reported as allowable assets. Accrued interest and commissions on partly secured or unsecured customers' securities accounts and accrued commissions on customers' commodity accounts which are not properly margined are to be reported as non-allowable assets. Notes receivable payable on demand secured by readily marketable securities and meeting the margin requirements of the designated Examining Authority are to be reported as allowable assets. Unsecured notes receivable are to be reported as non-allowable assets. Good faith deposits are to be reported as non-allowable assets if outstanding longer than 11 business days from the settlement of the respective underwriting. See Rule 15c3-1(c)(2)(iv)(C). The following cash deposits and other related type deposits in the broker or dealer's accounts shall be considered as allowable: (a) Guaranty deposits with Commodity Exchange Clearing Associations. (b) Contributions to clearing organizations incident to membership. Rent, airline and utility deposits are to be reported as non-allowable assets. Settlement balances with clearing associations shall be included as allowable assets. Other miscellaneous assets such as deferred organization expense, prepaid expense, deferred charges, goodwill, service fee receivable, accrued income receivable, intangible assets and postage inventory shall be included as non-allowable. Subscriptions receivable for capital stock shall be included as a deduction in computing net worth. Unsecured advances to municipalities for public improvements are to be reported as non-allowable assets. Beginning 10/31/2008 for DFCR, include consolidated companies' investments in nonconsolidated foreign and domestic subsidiaries and affiliates. Nonconsolidated subsidiary and affiliate coompany claims on consolidated companies (except debt due to parent) should be netted against the consolidated companies investment. Exclude operating leases and overdrafts. NOTE: Beginning 3/31/05, for the CUSA series, includes prepaid expenses, acccounts receivables, accrued income and loans and investments, and loans to and investments in CUSOs, etc. Report any private insurance capitalization deposit here as well as any investments purchased and identified to fund deferred compensation agreement obligations. If this amount includes loans or investments to CUSOs, you must also complete Schedule D - CUSO Information. NOTE: If your credit union wholly owns the CUSO or owns the majority of the CUSO (controlling interest), the CUSO should not be reported as an investment. Rather, the CUSOs books and records should be consolidated with your credit union's in accordance with generally accepted accounting principles. Beginning 3/31/01, for the BHCK series, includes the sum of items 1 through 5. Also, must equal Schedule HC, item 11. Reported on Schedule HC-F. Reported on Schedule A-5 for the CUCP report. Reported on the Balance Sheet for the FR Y-11I (BHCC) report. Reported on Schedule HC for the FR Y-9C (BHCK) report. For the FR Y-9C (BHCK) and FR Y-9LP (BHCP) reports, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on the Balance Sheet for the FR Y-11Q (BHCS) report. For the FR 2644 (WRIS) report, this derived item excludes the net "due from" (2163) FR 2248 (DFCR) -- reported only for March, June, September and December. COMPARABILITY: Beginning March 31, 2000, for the Focus report, title is "Other Assets: Miscellaneous" and is reported on the Statement of Financial Condition. Beginning 1/31/1997, for the CUCP report, includes all other assets not listed in items 8096, 8097, and 8098 or on other schedules (e.g., accounts receivable, prepaid and deferred expenses, etc.). Beginning 3/31/97, for the FR Y-9C (BHCK) report, all deferred tax assets are reported in this item and deferred tax liabilities are reported in "Other Liabilities (2750)". Also includes accounts receivable and interest-only strips receivable (not in the form of a security). Beginning 3/31/96, for the FR Y-11Q (BHCS) report, all deferred tax assets are reported in this item and deferred tax liabilities are reported in "Other Liabilities (2750)". Also excludes all balances due from related institutions. Beginning 6/30/96, for the FR Y-9C (BHCK) report, includes accounts receivable and excess residential mortgage servicing fees receivable. Beginning 3/31/94, for the FR Y-9C (BHCK) report, all deferred tax assets are reported in this item and deferred tax liabilities are reported in "Other Liabilities (2750)". Prior to 3/31/91, excludes "Excess Residential Mortgage Servicing Fees Receivable (5371)". Beginning 3/31/79, includes lease financing receivables for mutual savings banks. Prior to 12/31/78, includes holdings of foreign currency and coin which has been shifted to "Currency and Coin (0080)" and includes balances with nonbank depository institutions in the U.S. (mutual savings banks, savings and loan associations, etc.) which have been shifted to "Balances With Other Depository Institutions in the U.S. (0065)". Prior to 3/31/76, includes "Direct Lease Financing (2165)" which is shown separately for all banks. Prior to 12/31/69, includes aggregate net of all "due from" balances with individual foreign branches. FRBS - FTOTOTHA For the UBPR series, the FDIC's Data Element name is H-TOTOA This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR).

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Last update: Mar 20, 2024