Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 2168

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes items which cannot be properly reported against any other asset item. Such items are:

(1)   Income earned but not collected on assets other than loans (e.g., securities).

(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 "Noninterest-Bearing Balances and Currency and Coin (0081)".

(6)   Automobiles, boats, equipment, appliances, and similar property repossessed or otherwise acquired for debts previously contracted.
(5)   Credit or debit card sales slips in process of collection until the reporting bank has been notified that it has been given credit (reported thereafter in "Noninterest-Bearing Balances and Currency and Coin (0081)" on Schedule RC and in "Noninterest-Bearing Balances Due from Commercial Banks in the U.S. (0050) on Schedule RC-M for the FFIEC 034 report, if credit has been given by a commercial bank in the U.S., and in "Balances Due from Depository Institutions in the U.S. (0082)", or in "Balances Due from Banks in Foreign Countries and Foreign Central Banks (0070)" as appropriate, on Schedule RC-A for the FFIEC 031, 032, and 033 reports).

(9)   Bullion (e.g., gold or silver) not held in trading accounts.

(10) Original art objects, including paintings, antique objects, and similar valuable decorative articles   (reported at cost unless there has been a decline in value, judged to be other than temporary, in which case   the object should be written down to its fair value).

(11) Securities or other assets held in charitable trusts (e.g., Clifford Trusts).

(12) Cash surrender value of life insurance policies for which the bank is the beneficiary. (Policies acquired after November 14, 1985, should be reported at the amount that could be realized under the insurance contracts as of the report date. For further information, see FASB Technical Bulletin No. 85-4.)

(13) Cost of issuing notes and debentures subordinated to deposits, net of accumulated amortization.

(14) Furniture and equipment rented to others under operating leases, net of accumulated depreciation.

(15) Ground rents.

(16) Customers' liability for deferred payment letters of credit.

The following items are excluded:

(1)   Redeemed U.S. savings bonds and food stamps (reported in "Noninterest-Bearing Balances and   Currency and Coin (0081)" on Schedule RC for the FFIEC 034 report, and in "Cash Items in Process of   Collection, Unposted Debits, and Currency and Coin (0022)" on Schedule RC-A for the FFIEC 031,   032, and 033 reports).

(2)   Real estate owned or leasehold improvements to property intended for future use as banking premises   (reported in "Premises and Fixed Assets (2145)" on Schedule RC).

(3)   Accounts identified as "building accounts," "construction accounts," or "remodeling accounts"   (reported in "Premises and Fixed Assets (2145)" on Schedule RC).

(4)   Real estate acquired in any manner for debts previously contracted (including, but not limited to, real   estate acquired through foreclosure and real estate acquired by deed in lieu of foreclosure), even if the   bank has not yet received title to the property, and real estate collateral underlying a loan when the entity   has obtained possession of the collateral, regardless of whether formal foreclosure proceedings have not   been instituted against the borrower (reported as "All Other Real Estate Owned" in item 8(a)(2) on   Schedule RC-M).

(5)   Due bills representing purchases of securities or other assets by the reporting bank that have not yet been   delivered (reported in "Loans and Lease Financing Receivables on Schedule RC-C).

(6)   Securities or other assets held in safekeeping for customers (which are not to be reflected on any basis in the balance sheet) unless the bank is authorized to and actually does hypothecate such securities or other assets to secure its own obligations (in which case, should be reported in "Securities Borrowed (3432)" on Schedule RC-L).

(7)   Securities borrowed (reported in item 3432 on Schedule RC-L).

(8)   Securities lent. Such securities should continue to be reported in the appropriate item of Schedule RC-B and the obligation of the borrower of the securities to return them to the bank should be reflected by reporting their book value in Schedule RC-L, item 3433.

NOTE:

Reported on Schedule RC-F Other Assets for the FFIEC 031, 032, 033, and 034 reports.

COMPARABILITY:

Beginning 3/31/01, reported on Schedule HC-F for the FR Y-9C (BHCK) report.

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)".

(7)   The current amount outstanding of margin accounts placed with brokers or others in connection with the   purchase or sale of futures or forward contracts.

(8)   Purchased computer software, net of accumulated amortization, and unamortized costs of computer   software to be sold, leased, or otherwise marketed capitalized in accordance with the provisions of FASB   Statement No. 86.