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 J886

OTHER LIABILITIES: ACCRUED DIVIDEND UNPAID

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
FRBSJ886	1989-12-31	9999-12-31	Yes	FR 34

Data Description:

This account represents the liability for dividends accrued to date on Reserve Bank capital paid-in from member banks that have not been paid. Dividends accrued daily at the rate of one-half of one percent per month and charged to the Dividends Accrued Since January 1 account (330-175) are credited to Accrued Dividends Unpaid as a liability for dividends that are due but are unpaid.

Last update: Mar 20, 2024