Data Dictionary
Item Number 4240
OTHER OPERATING EXPENSESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CUSA4240 | 1980-12-31 | 1986-12-31 | No | NCUA 5300/5300S |
| RIAD4240 | 1969-12-31 | 1997-06-30 | No | Multiple Forms |
| SUBI4240 | 1973-12-31 | 1983-12-31 | No | FR 314 |
| SVGL4240 | 1979-12-31 | 1983-12-31 | Yes | FHLBB 770 |
Data Description:
Includes all operating expenses of bank not required to be reported against any of the above sub-items. This includes fees paid to directors and members of committees for attendance at board or committee meetings (including travel and expense allowances); cost of office "temporaries" and contracted guards; premiums on fidelity insurance; net foreign exchange losses; operating expenses (except salaries) connected with holdings of real estate other than bank premises, including: interest paid on liens write-downs prescribed by the regulatory agencies, and normal or recurring depreciation charges on "other real estate owned"; office supplies purchased; cost of examinations by supervisory authorities; retainer fees; expenses related to the use of automobiles and airplanes for bank business; losses from counterfeit money, forged checks, net cash shortages, payments of checks over stop payment orders and similar recurring operating losses of this type. Includes any material charges resulting from adjustments or settlements of income taxes, and any charges resulting from litigation or other claims. Deposit insurance assessment expense is reported as a net figure, i.e., all assessment credits during period are applied against assessment expenses. If accrued system is used, assessment expense is adjusted for any over or under accruals of such expense and anticipated credits.
Does not include cost of supplementary and fringe benefits for officers and employees that are included in "Salaries and Employee Benefits (4135)" as well as occupancy expense of bank premises.
Also includes losses on investment securities charged-off or written down prior to sale or redemption because of a decline in value judged to be other than temporary. Losses or recoveries on securities at time of sale or redemption are included in "Securities Gains (Losses), Gross (4280)". Includes minority interest in consolidated subsidiaries and excludes any interest paid on deposits in foreign offices.
COMPARABILITY:
Prior to 3/31/76: (1) includes "Interest on Deposits in Foreign Offices (4172)" which is shown separately; and (2) excludes "Minority Interest in Consolidated Subsidiaries (4330)".