Data Dictionary
Item Number B167
CASHCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SECAB167 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
| SECFB167 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
| SECNB167 | 2021-10-06 | 9999-12-31 | Yes | SEC 1695/1696 |
Data Description:
Report cash in banks subject to withdrawal restrictions such as time deposits not subject to Regulation Q of the Federal Reserve System and deposits of foreign currency with exchange or transfer restrictions of funds held in escrow shall be shown as "Other assets - Miscellaneous - Non-Allowable." State separately (a) restricted deposits held as compensating balances against borrowing arrangements; (b) funds subject to repayment on call or immediately after the date of the balance sheet required to be filed; and (c) other funds, the amount of which are known to be subject to withdrawal or usage restrictions, e.g., special purpose funds. The general term and nature of such repayment provisions in (b) and withdrawal or usage restrictions in (c) shall be described in a note referred to herein. In cases where compensating balance arrangements exists but are not agreements which restrict the use of cash amounts shown on the balance sheet, describe these arrangements and the amounts involved, if determinable, in the notes to the financial statements. Compensating balances that are maintained under an agreement to assure future credit availability shall be separately disclosed in the notes to the financial statements along with the amount and term of such agreement. Bank overdrafts are not netted against balances in unrelated bank depositories. They shall be included in "Bank loans payable - Includable in Formula for Reserve Requirements - A.I. Liabilities." NOTE: Reported on the Focus Report.