Data Dictionary
Item Number 4691
INTEREST/DIVIDENDS ON INVESTMENTS AND DEPOSITSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL4691 | 1989-03-31 | 2011-12-31 | Yes | Multiple Forms |
Data Description:
Report all income on deposits and investments included in items 0437, 0438, 0439, A299, 0621, 0440, c036, and 0441. Also includes:
1. The gross income earned on all deposits and investment securities including those you use as collateral under agreements to resell.
2. The net amount of yield adjustments made to interest and dividend income on deosits and investment securities.
Excludes interest on assets reported in item no. 0642. Report this interest on item no. 0493.
COMPARABILITY:
Prior to 3/31/04, included: 1) the gross income generated by securities and deposits reported in items 0627, 0621, 0624, 3678, 3679 and 3680 that are used as collateral under a reverse repurchase agreement purchased by the reporting institution. The related interest expense must be charged to expense in "Interest Charges on: Other Borrowed Money (4177)"; and 2) the net amount of yield adjustments to interest and dividend income on investment securities and deposits.
Excludes: 1) interest or dividends on assets reported in "Other Assets (0642)", (e.g., accounts receivable, FHLBank stock and shares of captive insurance companies); these are included in income in "Other Operating Income (4292)"; and 2) accretion of deferred gains and amortization of deferred losses on futures and options positions which hedge investment securities and deposits; these yield adjustments are reported in "Accretion of Deferred Gains on: Futures/Options Hedging Assets (4283)" or "Amortization Deferred Losses on: Futures/Options Hedging Assets (4323)", respectively.