Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 2240

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes demand deposits of trust funds standing to the credit of other banks, and all trust funds held or deposited in any department of the reporting bank, except trust funds held in the trust department and trust funds reported in time deposit schedule. Also includes dealers reserves created out of proceeds of the purchase price of the paper as defined in paragraph (3) of "total deposits." Also includes deposits related to the personal, household, or family activities of both farm and nonfarm individuals and to the business activities of sole proprietorships. Includes "throw outs" or "bookkeepers cutbacks". The terms "throw-outs" and "bookkeepers cutbacks" means items which bookkeepers could not post to the individual deposit accounts without creating overdrafts or for other reasons, but which have been charged to the deposit controlling accounts on the general ledger. These must be credited back to the deposit controlling accounts on the general ledger and reported as "cash items not in process of collection" so that the bank's liabilities for deposits may be reported correctly. Deposits of post exchanges at military posts and deposits of company, battery, and similar funds, and other quasi-government accounts are reported here unless the reporting bank has been designated by the Treasury as a depository for such funds, and appropriate security for deposits has been pledged (as in the case of other U.S. Government deposits.) Also includes mutual funds and other nondepository financial institutions, and foreign government-owned nonbank commercial and industrial enterprises. Includes all demand deposits held by corporations and institutions (except banks and international and foreign official institutions and central banks) engaged in industrial, commercial, financial, or other activities, including subsidiaries, branches, and agencies in the U.S. or foreign organizations engaged in these activities. Also includes deposits of building or savings and loan and similar associations, Export-Import Bank, federal lending agencies such as Federal Land Banks, Federal Intermediate Credit Banks, Federal Home Loan Banks, Banks for Cooperatives, Federal Deposit Insurance Corporation, Federal Financing Bank, Federal Home Loan Bank Board, Federal Home Loan Mortgage Corporation, Federal National Mortgage Association, National Credit Union Administration Central Liquidity Facility, National Credit Union Share Insurance Fund, and Student Loan Marketing Association. Also includes credit balances on credit cards and related plans as a result of customer overpayment and deposits of a federal or state court held for the benefit of individuals, partnerships, or corporations, such as bankruptcy funds and escrow funds. Excludes "Demand Deposits of U.S. Government (2280)", "Demand Deposits of Commercial Banks in the U.S. (2310)", "Demand Deposits of Other Depository Institutions in the U.S. (2312)" and "Demand Deposits of Banks in Foreign Countries (2320)". COMPARABILITY: For the period 12/31/73 thru 10/15/74, national banks includes deposits of U.S. postmasters of government funds which have come into their possession by virtue of their official positions. These were included in "Demand Deposits of U.S. Government (2280)". Prior to 4/12/61, includes a small portion of "Demand Deposits of Foreign Governments and Official Institutions, Central Banks, and International Institutions (2300)." NOTE: For the "WRBK" series, excludes deposits of savings and loans and credit unions. For SUMD series, item is on form but there is no data.