Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 5591

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all significant types of off-balance sheet assets not covered in other items of Schedule RC-L (for the FFIEC 031-034 reporters), for which the reporting is feasible and practicable. Excludes all items which are required to be reported as assets on the balance sheet of the Report of Condition (Schedule RC), contingent assets arising in connection with litigation in which the reporting bank is involved, and assets held in or administered by the reporting bank's trust department.

Only the aggregate amount of those types of other off-balance sheet assets that individually exceeds ten percent of the reporting bank's "Total Equity Capital (3210)" is reported. If the bank has no types of other off-balance sheet assets that individually exceeds ten percent of total equity capital for which the reporting is feasible and practicable, a zero or the word "none" is reported.

Also includes as "other off-balance sheet assets" such items as internally developed intangible assets and commitments to sell when-issued securities, if the reporting bank does not report these commitments as forward contracts in Schedule RC-L, item 14.b.

NOTE:

Reported in Schedule RC-L - Off-Balance Sheet Items for the FFIEC 031, 032, 033, and 034 reports.