Board of Governors of the Federal Reserve System

Data Dictionary

Item Number A617

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the three largest items comprising the amount reported on Schedule SC item no. 2073. Codes describing these items should be selected from the list below and reported in items A617, A619, and A621, and the corresponding amounts should be reported in items A618, A620, and A622. This detail must be completed if an amount is reported in item no. 2073.

Codes:

01 Dividends payable on stock

02 Financial options fees received

03 Deferred net gains (losses) on liability hedges (prior to adoption of SFAS No. 133)
This code should only be used if you have not yet adopted SFAS No. 133.

04 Nonrefundable loan commitment fees received prior to loan closing

05 Deferred gains from sale/leaseback where the resulting lease is an operating lease

06 Balances in U.S. Treasury tax and loan accounts administered under the note option that provide for the conversion of the previous day's balance to an interest-bearing demand note

07 Deferred gains from the sale of real estate recorded under the percentage-of-completion or deposit methods pursuant to SFA No. 66, "Accounting for Sales of Real Estate'

08 Negative equity investments in unconsolidated subordinate organizations

09 Fees received for standby contracts and other option arrangements where the association is obligated to purchase or sell securities at the option of the other party

10 Amounts due brokers for unsettled transactions

11 The liability recorded for post-retirement benefits other than pensions pursuant to SFAS No. 106

12 Negative goodwill

13 Amounts payable under interest-rate-swap agreements

14 Unapplied loan payments received for which the customer's account will be credited as of the date of receipt

15 Liability when the benefits of a loan servicing contract are not expected to adequately compensate the servicer

16 Recourse loan liability

17 Noninterest-bearing payable due to holding companies and affiliates

18 Litigation reserves

19 Nonrefundable stock subscriptions

20 Fair value of all derivative instruments reportable as liabilities under SFAS No. 133

99 Other (Use this code only for those items not identified above.)

Does not include:

1. Escrows; reported in item no. 2071 (Escrows);

2. Deferred credits classified as contra-assets (e.g., loans in process, deferred loan fees, etc.);

3. Yield adjustments on deposits; reported in item no. 2728 (Unamortized Yield Adjustments on Deposits);

4. Yield adjustments, commitment fees, and issue costs on FHLBank advances and other borrowings; report as part of the borrowing s' balance;

5. Accrued interest on escrow accounts; reported in item no. 2071 (Escrows);

6. U.S. Treasury tax and loan accounts administered under the remittance option requiring the remittance of the previous day's balance to a Federal Reserve Bank; reported in item no. 2339 (Deposits);

7. Unapplied loan payments received for which the customer's account will be credited as of the date of transfer rather than the date of receipt from the customer; reported in item no. 2339 (Deposits).

NOTE:

Beginning 3/31/2001, code 3 deleted. Also, codes 10 and 20 revised.

Beginning 9/30/2000, codes 3, 10, and 20 were revised.

Beginning 9/30/1998, codes 3, 17, and 20 were revised.

Beginning 9/30/1997, codes 19 and 20 were added.