Data Dictionary
Item Number A028
INTEREST AND FEE INCOME FROM NONRELATED ORGANIZATIONSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCSA028 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| FNBKA028 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| SUBIA028 | 2002-12-31 | 9999-12-31 | No | FR 2314/FR-2314S |
Data Description:
Interest rebated to customers on loans paid before maturity are deducted from gross interest earned on loans and are not reported as an expense.
Includes interest, fees and similar income from nonrelated organizations. Also includes income resulting from interest earned on loans and leases (including related fees); income on balances due from depository institutions; interest and dividends on securities; interest from assets held in trading accounts; interest on federal funds sold and securities purchased under agreements to resell; and any other interest income received by the nonbank subsidiary.
Excludes: (1) loan fees that are not yield-related, such as management fees and servicing fees on real estate mortgage or other loans which are not assets of the nonbank subsidiary; (2) net gains or losses from the sale of assets (reported in item 4078 or item 4092, as appropriate); and (3) charges to merchants for handling credit card or charge sales when the nonbank subsidiary does not carry the related loan accounts on their books.
COMPARABILITY:
Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR Y-7N (FNBK) report.
Beginning 12/31/02, reported on Scedule IS-Income Statement for the FR 2314 (SUBI) report.
NOTE:
Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR Y-11 (BHCS) report.
Prior to 12/31/02, reported on the Income Statement for the FR Y-11Q report.