Data Dictionary
Item Number B179
RECEIVABLES FROM NON-CUSTOMERS: CASH AND FULLY SECURED ACCOUNTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SECAB179 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
Data Description:
The amount reported as an allowable asset represents those portons of partly secured accounts which are deemed to be fully secured. The remaining portion of the ledger debit balanceshall be considered as non-allowable. The haircuts on the long and/or short securities in partly scured accounts are included in the Computation of Net Capital below "Haircurts on securities."
Partly secured accounts with spot (cash) commodity positions shall be reported in the manner described above for partly secured accounts except that haircuts on market values shall be included in the Computation of Net Capital in the floowing category - "Additional charge for customers' and non-customers' accounts."
NOTE:
Reported on the Focus Report.