Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number A025

EXPENSES ACCRUED AND UNPAID

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCSA025	1995-03-31	9999-12-31	No	Multiple Forms
FNBKA025	2002-12-31	9999-12-31	No	FR Y-7N/FR Y-7NS
SUBCA025	2002-12-31	9999-12-31	No	FR 2314/FR-2314S

Data Description:

Reported is the amount of interest on deposits, interest on nondeposit liabilities, income taxes, and other expenses accrued through charges to expense during the current or prior periods, but not yet paid.

COMPARABILITY:

Beginning 12/31/02, reported on the Schedule BS-M for the FR Y-11 (BHCS) report.

Beginning 12/31/02, reported on the Schedule BS-M for the FR Y-7N (FNBK) report.

Beginning 12/31/02, reported on the Schedule BS-M for the FR 2314 (SUBC) report.

NOTE:

Reported on the Balance Sheet for the FR Y-11Q report.

Last update: May 10, 2024