Fixed-Rate, Fixed-Maturity Deposits

These certificates of deposit are grouped in four categories: Maturity Date (DMMTDT), based on time remaining until maturity; Maturity Term (DMCTRM), which shows the balance by the original term;Maturity Term Type (DMTMTP); and QTD Withdrawls W/ Penalty(DMQWDP), the amount that has been withdrawn before maturity with penalties. The Maturity Term Type (DMTMTP); and field (DMQWDP) is found on the Account Activity Fields screen (function 35/36).   All of the Maturity fields are found on the Deposit Master Fields screen (function 1/2).

W.A.C.

This is the weighted average coupon for the fixed-rate, fixed-maturity deposit account.  This is reported for each remaining maturity category.

W.A.R.M.

This is the weighted average remaining term for the fixed-rate, fixed-maturity deposit account.  This is reported for each remaining maturity category (after the W.A.C. is taken).

Balances in Brokered Deposits

These are brokered deposit accounts that have a 13 in the General Category field (DMGENL) or a 4 in the Sub Category field (DMSUBC) on the Deposit Master Fields screen (function 1/2).

Balances Subject to Penalty

These are accounts with penalties for early withdrawal.  The account is in this category if the Penalty Code field (DMPNCD) on the Deposit Master Fields screen (function 1/2) is equal to anything but 0, 33-37, 45, 83-87, or 95 (mark-to-market penalties). The number in months is the average for the category.

Balances in New Accounts

This is the total balance of all new accounts, which is the end-of-the-quarter balances for certificates where the IRS owner had no maturing deposits of similar original maturities in the quarter. If an account rolls to a different reporting term, the account is considered new. TheMaturity Term (DMCTRM) and Maturity Term Type (DMTMPT) are compared to the Last Maturity Term (DMLSTT) and Last Maturity Type (DMLMTP) to determine if the account is new. These fields are found on the Deposit Master Fields screen (function 1/2).

Fixed-Rate, Fixed-Maturity Borrowings

These are fixed-rate, fixed-maturity borrowings that have a 12 in theGeneral Category field (DMGENL) or a 3 in the Sub Category field (DMSUBC) on the Deposit Master Fields screen (function 1/2).

Variable-Rate, Fixed-Maturity Liabilities

This is the balance of all fixed-maturity liabilities that have variable rates. Accounts with the

Rate Sensitive? field (DMVART) checked on the Deposit Interest Fields screen (function 9/10) will be represented in this line.

Demand Deposits

These accounts are broken down into the four categories listed below. Only savings and checking accounts are included in this section. The total balance, the W.A.C., and the balance are displayed in new accounts. An account is considered new when the IRS owner of the account does not have any other accounts in the same reporting category for the quarter.

Transaction Accounts

These are transaction accounts that do not fit into the category of any of the other three types of Demand Deposits. Transaction account types are determined by the number selected in the General Category field (DMGENL) on the Deposit Master Fields screen (function 1/2). AnyGeneral Category other than 5, 6, or 9 will be included in this line.

Money Market Deposit Accounts

Deposit accounts that have a 6 in the General Category field (DMGENL) on the Deposit Master Fields screen (function 1/2) are included on this line.

Passbook Accounts

Accounts included in this line are those that either have a 5 in theGeneral Category field (DMGENL) on the Deposit Master Fields screen (function 1/2) or have the Passbook Accounts? field (DMPSBK) checked on the Deposit Additional Fields screen (function 3/4).

Non Interest-Bearing Demand Deposits

Accounts that have a 9 in the General Category field (DMGENL) on the Deposit Master Fields screen (function 1/2) are included in this line.

Total Demand Deposits

This is the total balance of all savings and checking accounts.

Total Liabilities

This is the total balance of all certificates, savings, and checking accounts.

Total P-lines Not Found

This number represents any accounts that did not fit into any of the reporting categories. When there are no errors, this line will not appear. When errors do exist, a detail report can be produced to locate the accounts with errors.

CATEGORY:

There are three columns in the category field that indicate where the account on this line was used for reporting on the CMR.

Column one indicates values (1-4) for the 4 sections of the report. If this column is a (5), then errors were encountered. Category (5) lists the possible errors for each column below.

Column two indicates the original maturity category values in (1) for certificates, or the annual percentage yield indicator for category (2) or the type of Demand Deposit account listed in category (4). (Category (3) is not used for column 2).

Column three indicates remaining maturities on certificates used only in category (1) and (2). For categories (3) and (4), this column is not used.

(1) - Fixed Rate CD.

IF Column 1: Fixed Rate CD = (1)

Column 2: Term is (1) = 0-12 Months

Column 3: Remaining Maturity

(1) = 0-3 Months

(2) = 4-12 Months

Column 2: Term is (2) = 13-36 Months

Column 3: Remaining Maturity

(1) = 0-3 Months

(2) = 4-12 Months

(3) = 13-36 Months

Column 2: Term is (3) = 37 or Greater Months

Column 3: Remaining Maturity

(1) = 0-3 Months

(2) = 4-12 Months

(3) = 13-36 Months

(4) = 37 or Greater Months

(2) - Fixed Rate CD -Repo or Borrowing Acct.

IF Column 1: Fixed Rate CD - Repo or Borrowing Account = (2)

Column 2: Annual Percentage Yield

2 = less than 3%

9 = 9% and up

3-8 = Display Actual Percentage

Column 3: Remaining Maturity

(1) = 0-3 Months

(2) = 4-36 Months

(3) = Over 36 Months

(3) - Variable Rate CD.

IF Column 1: Variable Rate CD (3)

Column 2: Not Used

Column 3: Not Used

(4) - Non-CD Account.

IF Column 1: Non-CD Account (4)

Column 2: (1) Transaction Account

(2) Money Market Account

(3) Passbook Account

(4) Noninterest Account

Column 3: Not Used

(5) - Errors.

IF Column 1: Errors (5)

Column 2: (1) = Invalid Penalty Error

Column 3: = Penalty Code (DMPNCD) if column 2 = 1

(2) = Bad Maturity Date

(3) = Bad Term or No Term

(4) = Non-CD Account Error

Column 3 = General Category Code (DMGENL)

Account Number

This is the office number (DMACTO), account number (DMACTA), and check digit (DMCKDG) for the account being reported.

Prod

This is the current product code (DMPDCD) associated with this account. This field is found on the Deposit Master Fields screen (function 1/2).

Current Bal

This is the current balance (DMCRBL) of the account. This field is found on the Deposit Master Fields screen (function 1/2).

Mtrty Date

If the account is a certificate, this is the maturity date on the account; otherwise, it is blank. This field is found on the Deposit Master Fields screen (function 1/2).

Pen

This is the current penalty code (DMPNCD) on this account. This field is found on the Deposit Master Fields screen (function 1/2).

APY

This is the annual percentage yield that was calculated from the report processing day forward. 365 days, the current rate, the current balance, and the projected interest amount are used in the calculation for checking and savings accounts. The current rate, the current balance, the maturity date, and the projected interest amount are used in the calculation for certificates. The number of days from the run date to the maturity date is computed and annualized to calculate the number of days used in the APY formula.

Term. EQ. Mo

This is the current term on the account (DMCTRM) and the term calculated in months for use in the original maturity in months sections of the report. This field is found on the Deposit Master Fields screen (function 1/2).

When a certificate is set up in days, the program will calculate the number of months based on the difference between the maturity date and the last maturity date, or the date opened if the account is in its first term. If the calculation is not exact calendar months, the term will be rounded up to the next month. For example, if an account’s term is 364 days, it will be considered 12 months.

Tp

This is the current term type (DMTMTP) on the account. Possible values in this field are “D” (days), “M” (months), or “Y” (years). This field is found on the Deposit Master Fields screen (function 1/2).

Mo. To Mat

This is the remaining number of months until the account reaches maturity. This is calculated from the report processing date to the maturity date on the account, converted into months.

Last Svcg

This is the date of the last time a service charge was assessed against this account. If this is a retirement account, this information will be pulled from the Last Paid Date field (RPDTCP) on the Retirement Plan screen (function 201/202). If it is not a retirement account, it will be pulled from the Date Last Service Charge field (DMDTSV) found on the Service Charge Information screen (function 27/28).

New Money

Amounts in this field indicate that the account has been used on the report as new money in its reporting category. This information is based on the term and type of account, whether the IRS account owner had another account with the same term or type, and whether the IRS owner renewed an account for a different reporting term.

W/D Pen

Amounts in this field indicate that a withdrawal with penalty was processed on the account. This amount is the total of the withdrawal plus the penalty amount, and it is pulled from the QTD Withdrawals W/Penalty field (DMQWDP) on the Account Activity Fields screen (function 35/36).