ASSETS AND LIABILITIES OF BANKS

Assets and liabilities of all banks in the United States (States and other areas), June 30, 1961

Banks grouped according to insurance status and type of bank

Assets and liabilities of all banks in the United States (States and other areas),
December 30, 1961

Banks grouped according to insurance status and type of bank

Assets and liabilities of all banks in the United States (States and other areas),
December 30, 1961

Banks grouped by district and State

Assets and liabilities of all insured banks in the United States (States and other
areas), call dates December 31, 1958 through December 30, 1961

Assets and liabilities of insured commercial and insured mutual savings banks in
the United States (States and other areas), call dates December 31, 1960 through
December 30, 1961

Assets and liabilities and assets and liabilities per $100 of total assets of insured
commercial banks operating throughout 1961 in the United States (States and
other areas), December 30, 1961

Banks grouped according to amount of deposits

Average assets and liabilities and assets and liabilities per $100 of total assets of
insured commercial banks in the United States (States and other areas), 1961
By class of bank

Average assets and liabilities of insured commercial banks in the United States
(States and other areas), by State, 1961

Distribution of insured commercial banks in the United States (States and other areas), December 30, 1961

Banks grouped according to amount of deposits and by ratios of selected items

to assets

Statements of assets and liabilities are submitted by insured com-
mercial banks upon either a cash or an accrual basis, depending upon
the bank's method of bookkeeping. Assets reported represent aggre-
gate book value, on the date of call, less valuation and premium

reserves.

Assets and liabilities held in or administered by a savings, bond,
insurance, real estate, foreign, or any other department of a bank,
except a trust department, are consolidated with the respective assets
and liabilities of the commercial department. "Deposits of individuals,
partnerships, and corporations" include trust funds deposited by a
trust department in a commercial or savings department. Other assets
held in trust are not included in statements of assets and liabilities.

In the case of banks with one or more domestic branches, the assets
and liabilities reported are consolidations of figures for the head office
and all domestic branches. In the case of a bank with foreign branches,
net amounts due from its own foreign branches are included in "Other
assets," and net amounts due to its own foreign branches are included
in "Other liabilities." Branches outside the continental United States
of insured banks in the United States are treated as separate entities
but as in the case of other branches are not included in the count of
banks. Data for such branches are not included in the figures for the
States in which the parent banks are located.

Demand balances with and demand deposits due to banks in the
United States, except private banks and American branches of foreign
banks, exclude reciprocal interbank deposits. Reciprocal interbank
deposits arise when two banks maintain deposit accounts with each
other.

Individual loan items are reported gross instead of net of valuation
reserves. Accordingly, reserves for losses on loans are shown sep-
arately.

Instalment loans are ordinarily reported net if the instalment pay-
ments are applied directly to the reduction of the loan. Such loans are
reported gross if, under contract, the payments do not immediately
reduce the unpaid balances of the loan but are assigned or pledged to
assure repayment at maturity.

Asset and liability data for noninsured banks are tabulated from
reports pertaining to the individual banks. In a few cases these reports
are not as detailed as those submitted by insured banks, and some of
the items reported have been allocated to more detailed categories
according to the distribution of asset and liability data for insured
State banks not members of the Federal Reserve System or for other
noninsured banks.

Additional data on assets and liabilities of all banks as of June 30,
1961, and December 30, 1961, and of insured banks as of April 12, 1961,
and September 27, 1961, are shown in the Corporation's semiannual
publication, "Assets, Liabilities, and Capital Accounts, Commercial
and Mutual Savings Banks," Report of Calls No. 55 and 56, and
Report of Calls No. 57 and 58.

Sources of data

National banks and State banks in the District of Columbia not
members of the Federal Reserve System: Office of the Comptroller
of the Currency.

State banks members of the Federal Reserve System: Board of
Governors of the Federal Reserve System.

Other insured banks: Federal Deposit Insurance Corporation.
Noninsured banks: State banking authorities; and reports from
individual banks.

(Amounts in thousands of dollars)

1 Amounts shown as deposits are special accounts and uninvested trust funds with the latter classified as demand deposits of individuals, partnerships, and corporations. * Includes 24 noninsured banks of deposit for which asset and liability data are not available.

Back figures: See the Annual Report for 1960, pp. 140-141, and earlier reports.