Data Dictionary
Item Number 2938
ALL OTHER LIABILITIESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCFD2938 | 1978-12-31 | 9999-12-31 | No | Multiple Forms |
| RCON2938 | 1976-03-31 | 9999-12-31 | No | Multiple Forms |
| SUBD2938 | 1973-12-31 | 1977-12-31 | Yes | FR 314 |
| SUBF2938 | 1973-12-31 | 1977-12-31 | Yes | FR 314 |
Data Description:
Includes amounts that cannot be reported properly against any other liability item. This includes, but is not limited to:
(1) Amounts in transit to other banks--the amount of drafts, or other authorizations to charge the reporting bank's account at another bank, until the date when the other bank would ordinarily debit the reporting bank's account. When lags are permitted by the presenting bank, these amounts would cover payment for checks drawn on the reporting bank that it has deducted from its depositors' accounts while payment to the presenting bank is in transit. This amount is used to synchronize the reporting bank's books with those of its correspondent banks.
(2) Minority interest in consolidated subsidiaries--includes the proportionate interest held by those other than the reporting bank in the equity capital accounts of the reporting bank's consolidated subsidiaries.
(3) Securities borrowed--includes the reporting bank's liability on securities borrowed against cash, other collateral, or otherwise. Securities held in safekeeping for customers are not assets of the bank and are not shown as such unless the bank is authorized to, and actually does, hypothecate such securities to secure its own obligations. In this case, they are reported here.
(4) Securities lent--when the reporting bank lends securities, this item represents the contra amount to the amount found in "All Other Assets (2168)" and must equal that amount.
(5) Dividends declared but not yet payable--includes the amount of cash dividends declared on limited-life preferred, perpetual preferred, and common stock on or before the reporting date but not payable until after such date.
(6) Liabilities incurred by short sales of securities--includes those liabilities incurred by short sale of securities that are not in the form of due bills or similar instruments.
(7) Dealer difference accounts.
(8) Liability for deferred payment letters of credit.
(9) Accounts payable (other than expenses accrued and unpaid).
(10) Deferred gains on open futures and standby contracts and accumulated contract losses on open forward and standby contracts.
(11) Deferred gains from sale-leaseback transactions.
(12) Unamortized loan fees, other than those that represent an adjustment of the interest yield, if material.
Excludes the following:
(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 receivable for payment of taxes, insurance, etc., sometimes described as accounts payable, mortgagors' deposits, mortgage credit balances, or suspense accounts.
(4) Undisbursed loan funds for which borrowers are liable and on which they pay interest. The amounts of such undisbursed funds should be included in both loans and deposits.
(5) Funds held as dealers' reserves.
(6) Liability on capital lease obligations--(reported in "Mortgage Indebtedness and Obligations Under Capitalized Leases (2910)".
(7) Due bills or similar instruments representing the dollar amount of securities sold short by the reporting bank (reported in "Other Borrowed Money (2850)").
(8) Payments collected by the bank on loans secured by real estate and other loans serviced for others that have not yet been remitted to the owners of the loans.
COMPARABILITY:
Prior to 12/31/78, excludes: (1) "Securities Borrowed (2931)"; (2) "Due to Foreign Branches, Net (2941)"; (3) "Dividends Declared But Not Yet Payable (2932)"; (4) "Amounts in Transit to Banks (2934)"; and (5) "Minority Interest in Consolidated Subsidiaries (3000)."