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Micro Data Reference Manual

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Data Dictionary

Item Number 3235

COMMON STOCK - PRECEDING YEAR

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
IADX3235	1960-12-31	1968-12-31	No	FFIEC 011
RIAD3235	1969-12-31	1982-12-31	No	Multiple Forms

Data Description:

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

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 "Common Stock (3230)". 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.