Financial Accounting Manual for Federal Reserve Banks ...

Financial Accounting Manual for Federal Reserve Banks

January 2021

BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM

Financial Accounting Manual for Federal Reserve Banks

January 2021

BOARD OF GOVERNORS OF THE FEDERAL RESERVE SYSTEM

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Contents

Introduction ........................................................................................................ 1 Abbreviations ...................................................................................................... 3 Summary of Revisions ......................................................................................... 7 1 Balance Sheet ............................................................................................... 11 2 Collateral and Custodies .............................................................................. 71 3 Property and Equipment .............................................................................. 81 4 System Open Market Account ................................................................... 109 5 Federal Reserve Notes ................................................................................ 119 6 Reporting Requirements ............................................................................ 127 7 Funding, Credit, Liquidity, and Loan Facilities .......................................... 141 8 Special Topics ............................................................................................ 149 Appendixes ...................................................................................................... 191 A Currency ................................................................................................... 193 B Dividends .................................................................................................. 197 C FR 34 Accounts ........................................................................................ 207 D Software ................................................................................................... 211 E [Reserved] F Pension ..................................................................................................... 223

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