Data Dictionary

Item Number 3216
EQUITY CAPITAL, ADJUSTMENTS FROM AMENDED REPORTS OF INCOME, NET

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCK3216 1986-06-30 2000-12-31 No FR Y-9C
RIAD3216 1978-12-31 2000-12-31 No Multiple Forms

Data Description:


Enter the aggregate net amount of any prior period adjustments and adjustments resulting from changes in accounting principles, both net of related income tax effects to "Equity Capital, Total (3210)". With one very rare exception relating to a loss carryforward benefit adjustment of purchased goodwill, prior period adjustments of income, expenses, gains or losses of prior years are restricted to corrections of errors made in prior years.

Does not include any adjustments or settlements of income taxes and adjustments or settlements resulting from litigation or similar claims.

NOTE:

Reported in Schedule RI-A for the FFIEC 031 - 034 reports.

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