Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 3804

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all assets that are not reported in items 3794, 3795, 3798, 3799, 3800, 3802 or in item 3806.

Included are:

(1)   Stripped mortgage-backed securities (e.g., interest only and principal only strips);

(2)   Residual and subordinated interests in asset-backed securities;

(3)   Mortgage servicing assets, purchased credit card relationships, and nonmortgage servicing assets (excluding any portion that is disallowed for regulatory capital purposes);

(4)   Premises and fixed assets;

(5)   Industrial development bonds;

(6)   Loans, debt securities, and other claims where the counterpart is a private obligor);

(7)   Margin accounts on futures contracts;

(8)   Other real estate owned;

(9)   Net deferred tax assets (excluding any portion that is disallowed for regulatory capital purposes); and

(10) All other assets not reported above (excluding those reported in item 3806).

For purposes of this schedule (R), the amount in this item is reduced by the amount of any valuation allowances the reporting bank maintains against assets other than loans and available-for-sale securities (e.g., valuation allowances for other real estate owned ).

NOTE:

Beginning 3/31/1999, item 3 revised to include "Nonmortgage servicing assets."

Reported on Schedule RC-R - Regulatory Capital for the FFIEC 031, 032, 033, and 034 reports.

Confidential for March, June, and September of the 1990 reporting period.

Also completed by banks that reported a zero in item 6056 and by banks with total assets of $1 billion or more.