Data Dictionary
Item Number A623
MEMO: DETAIL OF OTHER NONINTEREST INCOME - CODECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGLA623 | 1997-03-31 | 2011-12-31 | Yes | OTS 1313 |
Data Description:
Includes the two largest items comprising the amount reported on Schedule SO item no. 0493, excluding dividends on FHLBank stock. Codes best describing these items should be selected from the list below and reported in items A625, and A627. This detail must be completed if an amount is reported in item no. 0493.
Because item no. 0493 can be made up of both positive and negative amounts (e.g., net income (loss) from leasing operations), the two items which have the greatest impact on the total, regardless of their sign, should be reported. Therefore, in selecting the two largest items comprising the amount reported item no. 0493, disregard the sign of the number.
Codes:
01 Dividend income on FHLBank stock
02 Interest income from income tax refunds
03 Interest income from margin accounts
04 Net income (loss) from leasing or subleasing space in the association's office quarters, future office quarters, and parking lots
05 Net income (loss) from real estate held for investment
06 Net income (loss) from investments in unconsolidated subordinate organizations, accounted for using the equity method, after the elimination of intercompany profits
07 Net income (loss) from leased property
08 Net income (loss) allocable to minority shareholders
09 Net income from data processing equipment leased or services provided to others
10 Dividends from subordinate organizations reported in item no. 6770 and accounted for by the cost method
11 Adjustments to prior periods
12 Income received on real estate acquired through foreclosure or deed in lieu of foreclosure on VA or FHA loans pending conveyance to the insuring agency
13 Amortization of negative goodwill reported in item no. 2073
14 Interest income from CNFIs reported in item no. A609
15 Income from corporate-owned life insurance
99 Other (Use this code only for those items not identified above.)
NOTE:
Beginning 3/31/03, code 08 deleted.
Beginning 3/31/2001, code 15 added.
Beginning 3/31/2000, code 14 added.
Beginning 9/30/1997, clarified the reporting of negative amounts.