First Chicago reported $23 million in overdrafts.

A currency exchange and gold dealer based in Amman, Jordan, has overdrawn $23 million from First National Bank of Chicago, the bank said. The bank said the overdrafts had been classified as non-performing assets in the fourth-quarter financial statement of its parent, First Chicago Corp. “We have reported this situation to the federal banking regulators, the United States attorney’s office and the Federal Bureau of Investigation,” said the bank, which declined to identify the customer. But Thomas Sams, a Middle East specialist for the Commerce Department, said a firm called United Exchange Co. made large deposits in its account at First National near the end of last year. The firm then withdrew most of the funds before the deposited checks had cleared, he said.