Board of Governors of the Federal Reserve System

Data Dictionary

Item Number A004

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the appropriate value of all bonds, notes, debentures, commercial paper and corporate stock not held for trading that are not reported in items 1918 and A003, including:

(1)   obligations of states and political subdivisions in the U.S. (including rated industrial development   bonds, as defined in Schedule C, part I, item 1885),

(2)   obligations of business corporations,

(3)   certificates of participation issued by a Federal Intermediate Credit Bank,

(4)   certificates of participation in pools of residential mortgages issued by others that are not guaranteed by   the U.S. Government,

(5)   detached U.S. Government security coupons and ex-coupon U.S. Government securities held as a result   of either their purchase or the branch or agency's stripping of such securities and Treasury receipts such   as CATs, TIGRs, COUGARs, LIONs, and ETRs,

(6)   corporate stock,

(7)   capital stock of the Federal National Mortgage Association and the Student Loan Marketing   Association, and

(8)   equipment trust certificates.

Excludes:

(1)   Holdings of bankers acceptances, and certificates of deposit, which are not classified as securities for   purposes of this report. When held for trading purposes, such assets are reported in item 3545. Holdings   of bankers acceptances not held for trading purposes are reported as loans in item 2122 and in Schedule   C. Holdings of certificates of deposit not held for trading purposes are reported as balances due from   depository institutions in item 0010 and in Schedule A.

(2)   All loans (including overdrafts) and lease financing receivables of states and political subdivisions in the   U.S. (reported in item 2122 and in Schedule C).

(3)   Industrial development bonds that are not rated by a nationally-recognized rating service (reported in   item 2122 and in Schedule C, part I, item 1885).

NOTE:

Reported in Schedule RAL for the FFIEC 002 report. Also excludes claims on related depository institutions but includes claims on related nondepository institutions.

COMPARABILITY:

Prior to 3/31/97, excluded commercial paper.

NOTE: For the IBF column (column B), only the dollar amount of the IBF's holdings of notes, bonds, debentures, and equity securities issued by non-U.S. addressees, other than related depository institutions is reported. This amount is also included in the amount reported in column A. Included are obligations that are purchased directly from the issuers of the equity or debt securities -- that is, from foreign governments and official institutions and from private non-U.S. addressees. In addition, any securities acquired as the result of defaulted loans should be included in this item.