Data Dictionary
Item Number 4727
RECEIVABLES FROM CUSTOMERS: CASH AND SECURED ACCOUNTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| ISUD4727 | 1990-06-30 | 2005-03-31 | Yes | FR Y-20 |
| SECA4727 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
Data Description:
Includes those portions of partially secured accounts, fully secured accounts, or those secured by cash or other collateral.
COMPARABILITY:
Beginning March 31, 2000, for the Focus Report, title is "Receivables from Customers: Cash and Fully Secured Accounts" and is reported on the Statement of Financial Condition. For this item, refer to the general instructions for definition of the terms "customer" and "non-customer." Receivables from those indicated as "non-customers" shall be shown in their respective categories in the statement of financial condition.
All other accounts (other than regulated commodity accounts) of any one customer may be combined and reported under any appropriate classification other than cash accounts. Customers' accounts related by bona-fide written guarantees may be combined.
Net ledger balances and losses and gains in commodity futures accounts liquidating to a deficit, rather than only ledger balances, shall be included in this section.
The amount reported as an allowable asset represents those portions of partly secured amounts which are deemed to be fully secured. The remaining portion of the ledger debit balance shall be considered as non-allowable. The haircuts on the long and/or short securities in partly secured accounts are included in the Computation of Net Capital below "Haircuts on securities."
include in the allowable column the debit balance relative to secured commodity accounts with spot (cash) commodity positions which (a) resulted from a tender made on a futures contract within the past 90 days and (b) are evidenced by a warehouse receipt(s) issued by a warehouse licensed by a commodity exchange. Include the debit balance in the nonallowable column if there is any deviation from (a) or (b).
Partly secured accounts with spot (cash) commodity positions shall be reported in the manner described above for partly secured accounts except that haircuts on market values shall be included in the Computation of Net Capital in the following category - "Additional charge for customers' and non-customers' commodity accounts."