Data Dictionary
Item Number 2916
OTHER LIABILITIES (TO NONRELATED PARTIES)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CRCB2916 | 1993-03-31 | 9999-12-31 | Yes | FFIEC 002s |
| RCFD2916 | 1985-12-31 | 9999-12-31 | No | FFIEC 002 |
| RCFN2916 | 1985-12-31 | 9999-12-31 | Yes | FFIEC 002 |
| RCON2916 | 1980-06-30 | 9999-12-31 | No | Multiple Forms |
Data Description:
For the reporting branch or agency, including its IBF, in column A (RCFD), includes the total of all other obligations to related nondepository and nonrelated parties, and other liabilities, which cannot properly be reported against liability items 2205, 2800(D), 3190, 2920, and 3548 of this schedule (RAL).
Includes as liabilities:
(1) Expenses accrued and unpaid. This includes the reporting branch or agency's accrued federal, state, and local income tax liability.
(2) Amounts in transit to other institutions. Reported is the amount of drafts, or other authorizations to charge the reporting institution's account at another institution, until the date when the other institution would ordinarily debit the reporting institution's account.
(3) Liability for deferred payment letters of credit.
(4) The amount of mortgages, liens, or other encumbrances on premises and fixed assets and on other real estate owned for which the reporting institution is liable.
(5) The reporting institution's liability on capitalized leased property.
(6) Deferred gains on open futures and standby contracts and accumulated contract losses on open forward and standby contracts.
(7) Deferred gains from sale-leaseback transactions.
(8) Accounts payable.
(9) Unamortized loan fees, other than those that represent an adjustment of the interest yield, if material.
Excludes the following accounts, which are reported as "deposit liabilities" in the appropriate item of Schedule E:
(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, such as funds received for payment of taxes, insurance, etc., sometimes described as mortgagors' deposits, mortgage credit balances, or suspense or escrow accounts.
(4) Undisbursed loan funds (proceeds of loans for which borrowers are liable and pay interest thereon, including funds deposited by the borrowers in such accounts).
(5) Funds held as dealer reserves.
Also excludes:
(1) All liabilities due to related depository institutions which are to be reflected in net due from (item 2154) or net due to (item 2944) depending upon the overall due from/due to position of the reporting branch or agency vis-a-vis its related depository institutions.
(2) Due bills or similar instruments representing securities sold by the reporting institution but not yet delivered to customers. (Reported in Schedule P - "Other borrowed money.")
(3) Liabilities incurred by short sales of securities that are not in the form of due bills or similar instruments. (Reported in Schedule RAL - "Trading Liabilities (3548)".) The right to receive payment on the sale of the securities is reported in Schedule RAL, item 2151.
(4) Securities borrowed (reported in Schedule L, item 5602).
NOTE: For the branch or agency's IBF, in column B (RCFN), includes all IBF liabilities to related nondepository and nonrelated depository institutions that are not reported in items 2205, 2800(D) and 3190.
NOTE:
Reported in Schedule RAL for the FFIEC 002 report. Also excludes all liabilities to related depository institutions but includes all liabilities to related nondepository institutions.
For the FFIEC 002s (CRCB) report, reported by the FFIEC 002 reporters. Also reported as confidential.
COMPARABILITY:
Prior to 6/30/85, this item includes the sum of "Expenses Accrued and Unpaid (2933)", and "All Other Liabilities (2917)" for the FFIEC 002 report.