Data Dictionary
Item Number 2734
INVESTMENT SECURITIES AND DEPOSITS: INTEREST/DIVIDENDSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL2734 | 1987-03-31 | 1988-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes interest and dividends earned during the quarter on investment securities and deposits reported in items 0627, 0621, 0624, 1022 and 1023 (investment securities and deposits). Also includes the gross income generated by securities and deposits in the above items that are used as collateral under a reverse repurchase agreement entered into by the reporting institution. The related interest expense must be charged to "Interest Charges on: Other Borrowed Money (4177)".
Does not include:
1. Interest or dividends on assets reported in "Other Assets (0642)", (e.g., FHLBank stock and shares of captive insurance companies); these are included in "Other Operating Income (4292)";
2. Accretion of discounts or amortization of premiums; these yield adjustments are reported in "Investment Securities and Deposits: Adjustments (2735)"; and
3. Accretion of deferred gains and amortization of deferred losses on futures and options positions which hedge investment securities and deposits; these yield adjustments are reported in "Accretion of Deferred Gains on: Futures/Options Hedging Assets (4283)" or "Amortized Deferred Losses on: Futures/Options Hedging Assets (4323)", as appropriate.