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 C376

NONINTEREST EXPENSE PERTAINING TO RELATED ORGANIZATIONS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCSC376	2002-12-31	9999-12-31	No	FR Y-11/FR Y-11S
FNBKC376	2002-12-31	9999-12-31	No	FR Y-7N/FR Y-7NS
SUBIC376	2002-12-31	9999-12-31	No	FR 2314/FR-2314S

Data Description:

Report all expenses involving related organizations that cannot properly be reported in Schedule IS, item 2(b), "Interest expense pertaining to related organizations." Report amounts that have net credit balances as noninterest income in item 5(b), "Noninterest income from related organizations."

NOTE:

Reported on Schedule IS-Income Statement for the FR Y-11 (BHCS) report.

Reported on Schedule IS-Income Statement for the FR Y-7N (FNBK) report.

Reported on Schedule IS-Income Statement for the FR 2314 (SUBI) report.

Last update: Jun 11, 2026