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.

Micro Data Reference Manual

Zip

Please enable JavaScript if it is disabled in your browser or access the information through the links provided below.

About Data Dictionary Reports and Mnemonics Download MDRM

Data Dictionary

Item Number J911

INCOME, EXPENSES, AND DIVIDENDS: NET PERIODIC PENSION COSTS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
FRBSJ911	1989-12-31	9999-12-31	Yes	FR 34

Data Description:

This account is used by the New York Reserve Bank to record the net periodic pension cost for the Federal Reserve System computed in accordance with the provisions of Financial Accounting Standards Board Standard No. 87. This account is also used by each Reserve Bank to record net pension costs associated with the nonqualified retirement (BEP) and the Supplemental Retirement Program (SERP) accruals. The Employee Benefits Office (OEB) will provide information necessary to process entries to this account. Entries should be made at least monthly.

Last update: Mar 20, 2024