Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number B197

OTHER ASSETS: DIVIDENDS AND INTEREST RECEIVABLE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SECAB197	2000-03-31	9999-12-31	Yes	SEC 1695/1696
SECNB197	2000-03-31	9999-12-31	Yes	SEC 1695/1696

Data Description:

The amount reported as an allowable asset represents that portion of dividends receivable not outstanding longer than 30 days from the payable date, and interest receivable not outstanding longer than 30 days from the date it arises. Dividends receivable and payable are not to be netted; they are to be recorded in separate accounts.

In addition, in cases where dividends are declared for the same security but at different invervals (i.e., quarterly dividends), the claims for the different intervals shall not be netted.

NOTE:

Reported on the Focus Report.

Last update: May 10, 2024