Data Dictionary
Item Number 2933
EXPENSES ACCRUED AND UNPAIDCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| FORB2933 | 1990-12-31 | 2006-09-30 | Yes | FFIEC 030 |
| RCFD2933 | 1978-12-31 | 1988-12-31 | No | Multiple Forms |
| RCFN2933 | 1984-12-31 | 1989-12-31 | Yes | FFIEC 030 |
| RCON2933 | 1976-03-31 | 1988-12-31 | No | Multiple Forms |
| SUBC2933 | 1978-12-31 | 2002-09-30 | No | FR 2314a/b/c |
Data Description:
If the reporting bank is on an accrual system and regularly charges accruals of interest, taxes, or other expenses to appropriate expense accounts, the amounts of expenses thus accrued and unpaid are reported here. These expenses are not shown as reserves in capital accounts. If, however, the reporting bank keeps its expense accounts on a cash basis, but from time to time earmarks a portion of undivided profits to cover estimated interest, taxes (except income taxes which must be accrued in all instances), and other expenses, such amounts are merely segregated portions of undivided profits and are treated as reserves and retained in capital accounts until the appropriate expense accounts are debited.
NOTE:
Reported on the Balance Sheet for the FFIEC 030 (FORB) report.
COMPARABILITY:
Prior to 12/31/90, reported on the RCRI (RCFN) archival file.