Appropriate footnotes are provided to explain reporting differences that limit the availability of information. Where possible, adjustments have been made to account for these changes to make all values adhere as closely as possible to current reporting requirements and instructions. The notes accompanying the tables are an integral part of this publication and provide information regarding the comparability of source data and on reporting differences over time. Other assets held in trust are not included in statements of assets and liabilities. Reserve balances passed through to the Federal Reserve by a correspondent bank on behalf of its respondent bank are now reflected as assets and deposit liabilities of the correspondent bank.
Income is reported on an accrual accounting basis.
Where the results would not be significantly different, at the option of the bank, trust department income and certain other accounts may be reported on a cash basis. Income taxes must be computed on the amount of income and expense included in the Report of Income with certain adjustments. Prior to this time, this report reflected the consilidation of the parent thrift with finance subsidaries. All other subsidaries were reported on an equity or cost basis. The data necessary to account for these differences is not reported.