Depository Institutions: Off-Balance-Sheet Items

This table provides an overview of off-balance-sheet items of U.S.-Chartered Depository Institutions. Off-balance-sheet items are contingent assets or liabilities such as unused commitments, letters of credit, and derivatives. These items may expose institutions to credit risk, liquidity risk, or counterparty risk, which is not reflected on the sector’s balance sheet reported on table L.111 in the Financial Accounts of the United States. This additional information on U.S.-Chartered Depository Institutions aims to provide a more comprehensive picture of the activities and potential risks facing the sector. This information is reported on a consolidated basis, including the foreign operations of U.S.-chartered depository institutions, so it is not strictly comparable to the balance sheet data reported on table L.111, which includes only U.S operations. Rather, it is on the same basis as the consolidated balance sheet reported here.

Historical Data

Depository Institutions: Off-Balance-Sheet Items: CSV | Data Dictionary

Documentation

Data on unused commitments and derivatives are from regulatory filings, Call Reports, schedule RC-L (Derivatives and Off-Balance-Sheet Items). Data before 2012:Q1 for savings institutions are compiled from regulatory reports filed with the Office of Thrift Supervision. The data are available beginning with 1990:Q1.

Last Update: December 20, 2024