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 H001

GROSS-UP FOR CASH COLLATERAL POSTED IF DEDUCTED FROM THE ON-BALANCE SHEET ASSETS, EXCEPT FOR CASH VARIATION MARGIN

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CACTH001	2014-09-30	2017-06-30	Yes	FR Y-14A
CQCDH001	2014-09-30	2019-09-30	Yes	FR Y-14Q
CQLCH001	2014-09-30	9999-12-31	Yes	FR Y-14Q

Data Description:

Report cash collateral posted to a counterparty in a derivative transaction if a banking organization offsets a negative mark-to-fair value of a derivative contract by the amount of cash collateral posted to the counterparty and does not include such cash collateral in its on-balance sheet assets (as permitted under the GAAP offset option), but the posted cash collateral does not meet the proposal's requirements for cash variation margin.

Last update: Oct 05, 2026