Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 2750

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes as all other liabilities the following: (1)   Dividends declared but not yet payable--Included is the amount of cash dividends declared on limited-life preferred, perpetual preferred, and common stock on or before the report date but not payable until after the report date. (2)   Accounts payable (other than expenses accrued and unpaid). (3)   Deferred gains from sale-leaseback transactions. (4)   Unamortized loan fees, other than those that represents an adjustment of the interest yield, if material (refer to the Glossary entry for "loan fees" for further information). (5)   Bank holding company's liability for deferred payment letters of credit. (6)   Unamortized negative goodwill. (Also, the amount of negative goodwill is reported as a footnote item. See instructions for "Notes to the Balance Sheet.") Includes expenses accrued and unpaid, deferred income taxes (if credit balance), and all other liabilities not reported elsewhere. Includes the amount of income taxes, interest, and other expenses accrued through charges to expense during the current or prior periods, but not yet paid. Also includes all deferred tax liabilities in this item. (7) Recourse liability accounts arising from asset transfers with recourse that are reported as sales. (8) The portion of the allowance for credit losses related to off-balance sheet credit exposures that is reported as a liability in accordance with generally accepted accounting principles. (9) The fair value of derivative instruments held for purposes other than trading in accordance with FASB Statement No. 133, Accounting for Derivative Instruments and Hedging Activities. Excludes: (1)   Proceeds from the sale of savings bonds. (2)   Withheld taxes, social security taxes, sales taxes, and similar items. (3)   Mortgage and other escrow funds (e.g., funds received for payment of taxes or insurance) sometimes described as mortgagors' deposits or mortgage credit balances. (4)   Undisbursed loan funds for which borrowers are liable and on which they pay interest. The amounts of such undisbursed funds are included in both loans and deposits. (5)   Funds held as dealer reserves (see the Glossary entry for "dealer reserve accounts" for the definition of this term). (6)   Payments collected by the bank holding company or its consolidated subsidiaries on loans secured by real estate and other loans serviced for others that have not yet been remitted to the owners of the loans. Also excludes the liability on capital lease obligations (reported in Schedule HC, item 2910) and due bills or similar instruments representing the consolidated bank holding company's receipt of payment (reported on Schedule HC, items 2332 or 2333). COMPARABILITY: Beginning 12/31/02, reported on Schedule BS for the FR Y-11 (BHCS) report. Prior to 12/31/02, reported on the Balance Sheet for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedule BS for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule BS for the FR 2314 (SUBC) report. NOTE: Beginning 3/31/01, for the the BHCK series, includes the sum of items 2 through 4. Also, must equal Schedule HC, item 20. Reported in Schedule HC-G. Beginning 3/31/1999, for the FR Y-9C (BHCK) report, line 9 was added. Reported on Schedule HC for the FR Y-9C (BHCK) report. For the FR Y-9C (BHCK) report, 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.