I.O.6: Interest and Dividends Receivable
Refers to contractual interest and dividend payments receivable on securities and loans and leases owned by the reporting entity. Do not include receivables related to unsecured derivative transactions, which should be reported under product I.O.1: Derivatives Receivables and included in the calculation of I.O.7: Net 30-day Derivative Receivables. Use the [Treasury Control] field to identify payments receivable related to securities that are similarly flagged in the Inflows-Assets table. For all interest and dividend payments reported, indicate the corresponding collateral class in the [Collateral Class] field. For interest on loans and leases, use the [Counterparty] field to designate the payer of the interest. Under circumstances where the interest and dividend payments receivable are uncertain (e.g., a floating rate payment has not yet been set), forecast receivables for a minimum of 30 calendar days beyond the as-of date (T). Exclude interest and dividends receivable on assets securing Covered Federal Reserve Facility Funding.