Data Dictionary
Item Number C058
LESS: EXPENSESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIADC058 | 2001-12-31 | 2008-12-31 | Yes | Multiple Forms |
| RIADC058 | 2009-03-31 | 9999-12-31 | Yes | Multiple Forms |
| SVGLC058 | 2002-03-31 | 2008-12-31 | Yes | OTS 1313 |
| SVGLC058 | 2009-03-31 | 2011-12-31 | No | OTS 1313 |
| UBPRC058 | 2001-03-31 | 2008-12-31 | Yes | |
| UBPRC058 | 2009-03-31 | 9999-12-31 | No |
Data Description:
Report total direct and indirect expenses attributable to the fiduciary and related services reported in this schedule. Include salaries, wages, bonuses, incentive pay, and employee benefits for employees assigned to reportable activities. If only a portion of their time is allocated to reportable activities, report that proportional share of their salaries and employee benefits. Include direct expenses related to the use of premises, furniture, fixtures and equipment, as well as depreciation/amortization, ordinary repairs and maintenance, service or maintenance contracts, utilities, lease or rental payments, insurance coverage, and real estate and other property taxes if they are directly chargeable to the reportable activities. Income taxes attributable to reportable activity earnings should not be included. Also exclude settlements, surcharges, and other losses, which are to be reported in Schedule RC-T, item 21. Include indirect expenses charged to the department or function offering reportable activities by other departments or functions of the institution as reflected in the institution's internal management accounting system. Include proportional shares of corporate expenses that cannot be directly charged to particular departments or functions. Examples of indirect expenses include such items as audit and examination fees, marketing, charitable contributions, customer parking, holding company overhead, proportional share of building rent or depreciation, utilities, real estate taxes, insurance, human resources, corporate planning, and corporate financial staff. Reporting methods for indirect expenses should remain consistent from period to period. COMPARABILITY: Beginning 3/31/02, reported on Schedule FS for the SVGL report. Reported as confidential. NOTE: Reported on Schedule RC-T Fiduciary and Related Services for the FFIEC 031 and 041 reports. Reported as confidential. UBPR DERIVATION -- IF UBPR9999 > '2001-10-01' AND UBPRB867 = 1 THEN RIADC058