Data Dictionary
Item Number 4310
EXTRAORDINARY ITEMS AND OTHER ADJUSTMENTS, GROSS OF INCOME TAXESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CASI4310 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPI4310 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSI4310 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| RIAD4310 | 1969-12-31 | 1996-12-31 | No | Multiple Forms |
Data Description:
Includes: (1) the material effects of any extraordinary items; (2) material aggregate gains or losses from extinguishments of the reporting bank's own debt unrelated to sinking fund requirements, as determined in accordance with the provisions of FASB Statement No. 4; (3) material aggregate gains on troubled debt restructuring of the reporting bank's own debt, as determined in accordance with the provisions of FASB Statement No. 15; (4) the cumulative effect of all changes in accounting principles except those required to be reported in "Cumulative Effect of Changes in Accounting Principles from Prior Years (4411)" (Schedule RI-A); (5) material aggregate gains or losses from disposals of segments of the bank's business, as determined in accordance with the provisions of APB Opinion No. 30; and (6) material net gains or losses from disposals of significant assets within two years after a pooling of interests business combination.
Excludes: (1) net gains or losses on sales or other disposals of: (a) premises and fixed assets; (b) other real estate owned; (c) coins, art, and other similar assets; (d) branches (i.e., where the reporting bank sells a branch's assets to another depository institution which assumes the deposit liabilities of the branch). For each of the categories above, net gains is reported in "Other Noninterest Income (5408)" and net losses in "Other Noninterest Expense (4092)"; and (2) write-downs of the cost basis of individual held-to-maturity and available-for-sale securities for other than temporary impairments (reported in Schedule RI, "Realized gains (losses) on held-to-maturity securities (3521)," and "Realized gains (losses) on available-for-sale securities (3196)," respectively).
NOTE:
Reported in Schedule RI - Income Statement for the FFIEC 031-034 reports.
COMPARABILITY:
Prior to 3/31/84, item name was "Extraordinary Items, Gross"