Company: FCNCB
Filing Date: 2025-11-07
Form Type: 10-Q
Source: 0000798941-25-000050
Chunk: 225

Company: FIRST CITIZENS BANCSHARES INC /DE/
Filing Date: 2025-11-07
Form: 10-Q
Item: Item 1
Chunk 225
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)(4)Income tax receivable494 500 505 (6)(1)(11)(2)Counterparty receivables142 164 69 (22)(14)73 105 Bank-owned life insurance108 107 106 1 1 2 2 Nonmarketable equity securities160 140 127 20 14 33 26 Other real estate owned95 97 56 (2)(2)39 71 Mortgage servicing rights30 29 27 1 5 3 12 Federal Home Loan Bank stock20 19 20 1 4 — — Other738 899 778 (161)(18)(40)(5)Total other assets$7,108 $7,064 $6,740 $44 1 %$368 6 %

(1)    Refer to Note 8—Variable Interest Entities for additional information.

88

The following table includes the components of other liabilities: 

Table 32Other Liabilities

dollars in millionsIncrease (Decrease) from:September 30, 2025June 30, 2025December 31, 2024June 30, 2025December 31, 2024Deferred taxes$3,580 $3,560 $3,534 $20 1 %$46 1 %Commitments to fund tax credit investments1,295 1,163 1,214 132 11 81 7 Accrued personnel cost (1)825 697 1,024 128 18 (199)(19)Fair value of derivative financial instruments520 631 625 (111)(18)(105)(17)Lease liabilities341 356 357 (15)(4)(16)(4)Reserve for off-balance sheet credit exposure265 288 278 (23)(8)(13)(5)Accrued interest payable105 120 134 (15)(13)(29)(22)Accounts payable and other1,380 1,418 1,030 (38)(3)350 34 Total other liabilities$8,311 $8,233 $8,196 $78 1 %$115 1 %

(1) Includes accruals for annual incentive compensation which is typically paid during the first quarter. Additionally, accrued personnel cost can fluct