Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 4135

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes salaries and benefits of all officers and employees of the bank and its consolidated subsidiaries including guards and contracted guards, temporary office help, dining room and cafeteria employees, and building department officers and employees (including maintenance personnel). Includes as salaries and employee benefits: (1) Gross salaries, wages, overtime, bonuses, incentive compensation, and extra compensation; (2) Social security taxes and state and federal unemployment taxes paid by the bank; (3) Contributions to the bank's retirement plan, pension fund, profit sharing plan, employee stock ownership plan, employee stock purchase plan, and employee savings plan; (4) Premiums (net of dividends received) on health and accident, hospitalization, dental, disability, and life insurance policies for which the bank is not the beneficiary; (5) Cost of office temporaries whether hired directly by the bank or through an outside agency; (6) Workmen's compensation insurance premiums; (7) The net cost to the bank for employee dining rooms, restaurants, and cafeterias; (8) Accrued vacation pay earned by employees during the calendar year-to-date; and (9) The cost of medical or health services, relocation programs and reimbursements of moving expenses, tuition reimbursement programs, and other so-called fringe benefits for officers and employees. Excludes compensation of officers and employees who spend the major proportion of their working time on bank building and related functions; such compensation is included in "Gross Occupancy Expense (4210)". Also excludes amounts paid to legal, management, and investment counsel for professional services if such counsel are not salaried officers of the bank; such amounts are included in "Other Noninterest Expense (4092)". Excludes expenses related to: the testing, training, and education of officers and employees; the cost of bank newspapers and magazines; premiums on insurance policies when the bank is beneficiary; athletic activities when the purpose may be construed to be for bank or public relations with incidental employee benefits; and dues, fees, and other expenses associated with memberships in country clubs, social or private clubs, civic organizations, and similar clubs and organizations. Such amounts are included in "Other Noninterest Expense (4092)". COMPARABILITY: Beginning 3/31/03, reported on Notes to the Income Statement - Predecessor Financial Items for the FR Y-9C (BHCK) report. NOTE: For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. For the (BHCP) FR Y-9LP report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on the Income Statement for the FR Y-11Q (BHCS) report. Reported on the DB2 table on Schedule E for the FFIEC 001 (TRST) report. Reported by financial institutions with more than $100 million in total trust assets as reported on Schedule A item A458. In addition, all non-deposit trust companies, whether or not they report any assets on Schedule A, must also report Schedule E. Institutions which are not required to report Schedule E should do so on a voluntary basis. Also reported as confidential.