Board of Governors of the Federal Reserve System

Data Dictionary

Item Number A034

Call confidentiality applies to FFIEC 031/041.

Data Description:

Reported is the amount of noninterest expense of the nonbank subsidiary pertaining to activities with nonrelated organizations. Includes all noninterest expense that the reporting subsidiary incurs related to income earned in business transactions with organizations outside of the bank holding company structure (i.e., third party transactions).

For the FR Y-11, report the amount of noninterest expense of the subsidiary pertaining to activities with nonrelated organizations (i.e., third party transactions). Enclose negative amounts in parentheses.

Report salaries and benefits of all officers and employees of the subsidiary including guards and contracted guards, temporary office help, dining room and cafeteria employees, and building department officers and employees (including maintenance personnel). Include gross salaries, wages, and other compensation; contributions to retirement plan, pension fund and profit-sharing plan; employee stock ownership plan, employee stock purchase plan, and employee savings plan; social security and other taxes paid by the subsidiary; health and life insurance premiums; relocation and tuition programs; and the cost of all other fringe benefits for officers and employees.

Report all noninterest expenses related to the use of premises, equipment, furniture, and fixtures, net of rental income, that are reportable in Schedule BS, item 5, "Premises and fixed assets." If this net amount is a credit balance, enclose it in parentheses.

Deduct rental income from gross premises and fixed asset expense. Rental income includes all rentals charged for the use of buildings not incident to their use by the reporting subsidiary, including rentals by regular tenants of the subsidiary, income received from short-term rentals of other facilities of the subsidiary, and income from sub-leases. Also deduct income from assets that indirectly represent premises, equipment, furniture, or fixtures reportable in Schedule BS, item 5, "Premises and fixed assets." Include normal and recurring depreciation and amortization charges against assets; all operating lease payments made by the subsidiary on premises and equipment; cost of ordinary repairs to premises (including leasehold improvements), equipment, furniture, and fixtures; cost of service or maintenance contracts for equipment, furniture, and fixtures; insurance expense related to the use of premises, equipment, furniture, and fixtures; all property tax and other tax expense related to premises (including leasehold improvements), equipment, furniture, and fixtures; cost of heat, electricity, water, and other utilities connected with the use of premises and fixed assets; cost of janitorial supplies and outside janitorial services; and services and fuel, maintenance, and other expenses related to the use of the subsidiary-owned automobiles, airplanes, and other vehicles for the subsidiary's business.

Include fees paid to directors and advisory directors for attendance at board of directors or committee meetings; premiums on fidelity insurance, directors' and officers' liability insurance, and life insurance policies for which the subsidiary is the beneficiary; federal deposit insurance premium; Comptroller of the Currency assessment expense; legal fees and other direct costs incurred in connection with foreclosures; and advertising, promotional, public relations, and business development expenses; data processing cost; minority interest in the

NOTE:

Reported on the Income Statement for the FR Y-11Q report.

COMPARABILITY:

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

Beginning 12/31/02, reported on the IS-Income Statement for the FR Y-7N (FNBK) report.

Beginning 12/31/02, reported on the IS-Income Statement for the FR 2314 (SUBI) report.

Beginning 6/30/1997, a nonbank subsidiary may include as other noninterest expense in this item net losses (gains) from the sale of loans and certain other assets as long as the nonbank subsidiary reports such transactions on a consistent basis.
net income or loss of the subsidiary; goodwill impairment losses; amortization expenses of and impairment losses for other intangible assets; and all other noninterest expenses pertaining to related organizations. Also report any provision for credit losses related to off-balance-sheet credit exposures, based upon management's evaluation of the subsidiary's current off-balance-sheet credit exposures.