RCFDB927: Corporate and Municipal Trusteeships - Number of Issues
RCFDB927 is the call report code for corporate and municipal trusteeships - number of issues, reported on Schedule RC-T, Fiduciary and Related Services.
Definition
Report in column A the total number of corporate and municipal issues, as well as other debt issues such as unit investment trusts, for which the institution serves as trustee. If more than one institution is trustee for an issue, each institution should report the issue. Securities with different CUSIP numbers should be considered separate issues, however, serial bond issues should be considered as a single issue. When an institution serves as trustee of a bond issue, it may also perform agency functions for the issue such as registrar (transfer agent) or interest and principal paying agent. In those cases, report the issue only in Memorandum item 2.a, 'Corporate and Municipal Trusteeships,' as the trustee appointment is considered the primary function. Consider the primary function of the appointment when selecting the item in which to report the appointment. Exclude issues that have been called in their entirety or have matured even if there are unpresented bonds or coupons for which funds are being held.
Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.
Where RCFDB927 sits on the call report
| Code | RCFDB927 (prefix RCFD, item B927) |
|---|---|
| Prefix RCFD | The consolidated bank, domestic and foreign offices, reported by FFIEC 031 filers (banks with foreign offices). |
| Schedule | RC-T, Fiduciary and Related Services |
| Reported on | FFIEC 031 |
| Value | Count or number, as of the quarter end |
| In the MDRM since | 2001 |
The same item under other prefixes
Item B927 is also reported under these codes. Which banks file each one depends on the form they file.
| Code | Meaning of the prefix |
|---|---|
| RCONB927 | Domestic offices. Banks without foreign offices (FFIEC 041 and 051 filers) report their whole balance sheet in RCON items |
Related
All codes on Schedule RC-T · All call report schedules · Find the code for a loan type · What a call report is