Document ID: chunk:federal_register_of_legislation:F2021L01114:body:0:p16
Version: federal_register_of_legislation:F2021L01114
Segment Type: other
Provision Reference: 
Character Range: 46170–49185

the liabilities of the ADI or RFC due to both residents and non-residents.

Report liabilities due to related parties (intra-group liabilities) only in items 20 and 21. Further information about the value of intra-group liabilities is reported on ARF 720.3.

    14.        Total deposits

Item 14 collects information on the value of deposits with the ADI or RFC.

Report detail on deposits by counterparty and type of deposit on ARF 720.2A/B. The total reported on ARF 720.2A/B reconciles to this item. See the ARF 720.2A/B instructions for more detail on the specific items that reconcile.

SBR: submit item 14 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Item 14                          Report the value of deposits.

    15.        Total acceptances

Item 15 collects information on the value of acceptances of customers' bills of exchange that are not held by the ADI or RFC.

SBR: submit item 15 with accounting type of credit (liabilities).

Exclude liabilities due to related parties. Report these in items 20 and 21.

Exclude bills of exchange held by the ADI or RFC (regardless of whether they were accepted by your institution or another institution).

Column 1   Report the value.

Column 2   Of the amount reported in column 1, report the value that is denominated in a foreign currency.

Item 15                          Report acceptances of bills of exchange that are not held by the ADI or RFC.

    16.        Total borrowings

Item 16 collects information on the value of borrowings of the ADI or RFC.

SBR: submit item 16 with accounting type of credit (liabilities).

Exclude liabilities due to related parties.  Report these in items 20 and 21.

Column 1   Report the value with an original maturity of 12 months or less.

Column 2   Report the value with an original maturity of greater than 12 months.

Column 3   Of the amount reported in column 2, report the value that has a residual maturity of 12 months or less.

Item 16                                  Report total borrowings.

                                         Item 16 is a derived item.  Report the value of borrowings in item 16 as the sum of item 16.2 and item 16.3.

Item 16.1                                Of the amount reported in item 16, report the value that is denominated in a foreign currency.

Item 16.2                                Report debt securities.

Item 16.3                                Report loans and finance leases.

                                         Item 16.3 is a derived item. Report the value of loans and finance leases in item 16.3 as the sum of item 16.3.1 and item 16.3.2.

Item 16.3.1                              Report loans and finance leases due to residents.

                                         Item 16.3.1 is a derived item. Report the value of loans and finance leases – residents in item 16.3.1 as the sum of item 16.3.1.1 and item 16.3.1.2.

Item