INSTRUCTIONS FOR PREPARATION OF SUMMARY OF DEPOSITS, FORM 89-CALL NO. 6

AT THE CLOSE OF BUSINESS ON SEPTEMBER 19, 1951

GENERAL INSTRUCTIONS

Each bank operating a branch or branches is requested to submit only one report, a combined report for the bank as a whole including deposits of all domestic branches but excluding deposits of foreign branches. Do not include interbranch deposits (amounts due to branches and head office) in making this consolidated report.

An entry should be made in every space on the form. Where there are no figures to report, the word "None" must be written or stamped.

NUMBER OF ACCOUNTS AND AMOUNT OF DEPOSITS

All deposit liabilities of the bank should be included at items 1 through 7 of this statement even though some of these deposits may be: (a) permissible exclusions or deductions for assessment purposes in preparing certified statements; or, (b) excluded from deposits for report of condition purposes (as defined for items 13 to 19 of the following reports of condition: Form 2130-A for national banks; Form 105 for State banks members of the Federal Reserve System; and Form 64 for State banks not members of the Federal Reserve System). For the purpose of this report include all commercial, checking, savings, time, thrift accounts, certificates of deposit, officers' or cashiers' checks, travelers' checks, certified checks, outstanding drafts, letters of credit, and trust funds held in the trust department or on deposit in any other department of the bank or redeposited in other banks.

The deposit classifications correspond with the usual ledger and condition report items, with the exception of:

Item 5, "Trust funds," which is found only in banks having trust powers and which is computed from the records of the trust department. The item "Trust funds" means all trust funds (principal and/or income cash) retained in cash in the trust department, or deposited in the commercial or savings department of the bank, or deposited in any other bank. Do not deduct overdrafts, if any, unless such overdrafts may legally be offset by a cash balance in a related trust department account. Each trust department account reflecting trust funds (principal and/or income cash, including cash deposited in savings and checking accounts), as shown in the records of the trust department, should be reported as a separate account;

Item 6, "Outstanding bank drafts," which is to be determined by the bank as of September 19, 1951. Include outstanding drafts drawn on a correspondent or a Federal Reserve bank, other than those issued for purposes of the bank's own transactions (i.e., for transfer of funds from one correspondent bank to another, payment of expense items, or purchase of securities for the bank's own portfolio); and

Item 7, "All other deposits," which will include letters of credit issued for cash; certified, officers' and travelers' checks outstanding; and amounts due to Federal Reserve bank (transit account) represented by authorizations (other than outstanding drafts) to charge the reporting bank's clearing balance or reserve account.

Report in the column "Amount of deposits" the bank's deposit liabilities, by type of deposit and size of account. Show in the column "Number of accounts" the number of accounts corresponding to these deposits. Report at the various subitems for each type of deposit and for the total at item 8 the following:

Subitem (a) the number of accounts with balances of $5,000 or less;

Subitem (b) the number of accounts with balances of $5,000.01 to $10,000.00; Subitem (c) the number of accounts with balances of $10,000.01 to $25,000.00; Subitem (d) the number of accounts with balances of $25,000.01 or more;

Subitem (e) the total number of deposit accounts;

Subitem (f) the sum of balances in accounts of $5,000.00 or less;

Subitem (g) the sum of the entire balance in all accounts of $5,000.01 to $10,000.00; Subitem (h) the sum of the entire balance in all accounts of $10,000.01 to $25,000.00; Subitem (i) the sum of the entire balance in all accounts of $25,000.01 or more; and Subitem (j) the total amount of deposit balances.

The entire amount of an account should be included under the appropriate subitem. For example, the entire $7,493.65 of an account of $7,493.65 should be placed in subitem (g) headed "$5,000.01 to $10,000.00." Do not enter $5,000.00 in subitem (f) headed "$5,000.00 or less" and $2,493.65 in subitem (g) headed "$5,000.01 to $10,000.00." Only those accounts the entire balance of which does not exceed $5,000.00 should be included in subitem (f) headed "$5,000.00 or less."

For the purposes of this report, kindly note that:

Accounts should not be combined. Each account standing to the credit of a depositor, whether or not in the same capacity and the same right, should be considered a separate account. The number of accounts reported should agree with the number of accounts on the books of the bank. If school savings are carried as one account, one account should be reported; if school savings accounts are entered individually, the total number of such accounts should be reported. Each dormant and inactive account should be reported as a separate account. Report as a separate account each outstanding certificate of deposit, letter of credit sold for cash, outstanding draft, certified and officer's check. However, all travelers' checks outstanding in the same name should be combined and reported as one account.

RECONCILIATION WITH DEPOSITS FOR REPORT OF CONDITION PURPOSES Include at item 9 of this section total deposits of the bank as of September 19, 1951, as shown at item 8j of the preceding section.

Report against the appropriate classifications of item 10 the deposit liabilities of the bank which would not be included with deposits for report of condition purposes (Form 2130-A for national banks; Form 105 for State banks members of the Federal Reserve System; and Form 64 for State banks not members of the Federal Reserve System). It is assumed that items 10(a), 10(b), and 10(c) will account for all, or nearly all, differences between deposits shown in items 1 through 7 and those for report of condition purposes. However, if there are any such differences not included with items 10(a), 10(b), and 10(c), they should be reported at item 10(d) and itemized. Item 10(a), "Reciprocal portion of demand bank deposits." Reciprocal interbank deposits arise when two banks maintain deposit accounts with each other; i.e., each bank has both a "due from" and a "due to" account with the other bank. In preparing reports of condition, reciprocal demand deposits due to banks in the United States, except private banks and American branches of foreign banks, are reported "net," i.e., the reciprocal portion is excluded. In this report the reciprocal portion of such deposits must be reported at item 10(a);