Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 3868

DEDUCT: CASH DIVIDENDS ON: COMMON STOCK

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL3868	1990-03-31	2011-12-31	Yes	OTS 1313
SVGN3868	1990-03-31	1992-12-31	Yes	OTS 1313

Data Description:

Includes the dollar amount of cash dividends declared during the period on common stock reported in item 6814. These dividends are not charged to interest expense, but directly reduce retained earnings.

Excludes:

(1) Stock dividends;

(2) Stock splits; and

(3) Property dividends; reported in item no. 6189.

COMPARABILITY:

Beginning 3/31/1999 revised to correct the word "stock" dividends to "cash" dividends and added item no. 3.

Last update: May 17, 2024