Data Dictionary
Item Number 2932
DIVIDENDS DECLARED BUT NOT YET PAYABLECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHSP2932 | 2002-06-30 | 9999-12-31 | No | FR Y-9SP |
| RCFD2932 | 2001-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCON2932 | 1976-03-31 | 1978-09-30 | No | Multiple Forms |
| RCON2932 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| SUBD2932 | 1973-12-31 | 1977-12-31 | Yes | FR 314 |
| SUBF2932 | 1973-12-31 | 1977-12-31 | Yes | FR 314 |
| TEXT2932 | 2001-03-31 | 2001-12-31 | No | Multiple Forms |
Data Description:
The amount of cash dividends declared on or before the reporting date but not payable until after that date. (Dividend checks outstanding are included in "Certified and Officers' Checks, Etc. (2330)".)
COMPARABILITY:
Beginning 6/30/02, for serie BHSP disclose in this item each component of other liabilities, and the dollar amount of such component, that exceeds 25 percent of the amount reported on Balance Sheet item 13. For other components of "other liabilities" that exceed the disclosure threshold, list and briefly describe these components in memoranda items 12(e) through 12(g).
Beginning 3/31/01, for series RCFD and RCON, report the amount of all other liabilities (other than those reported in Schedule RC-G, items 1, 2, and 3) that cannot be reported in Schedule RC, items 13 through 19.
Include as all other liabilities, dividends declared but not yet payable, i.e., 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. (Report the amount of such dividends in Schedule RC-G, item 4.c, if this amount is greater than $100,000 and exceeds 25 percent of the amount reported in Schedule RC-G, item 4.) (Report dividend checks outstanding as deposit liabilities in Schedule RC-E, item 1, column A, and item 7, column B.)
NOTE:
Reported on the Memoranda for the FR Y-9SP (BHSP) report.
Reported on Schedule RC-G Other Liabilities for the FFIEC 031 and 041 reports.