Data Dictionary
Item Number 4386
OTHER INCREASES (DECREASES) IN TOTAL EQUITY CAPITALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIAD4386 | 1976-03-31 | 2000-12-31 | No | Multiple Forms |
Data Description:
NOTE:
Reported as a derived item only on the December Call Report for the FFIEC 034 report.
COMPARABILITY:
Beginning 3/31/94, for the FFIEC 031 report, reported as a derived item which includes the sum of items 4411, 4412, 8433, 4414 and 4415.
For the FFIEC 032, 033 and 034 reports, includes the sum of items 4411, 4412, 8433 and 4415.
Beginning 3/31/84, for the FFIEC 031 report, reported as a derived item which includes the sum of items 4411, 4412, 4413, 4414 and 4415.
For the FFIEC 032, 033 and 034 reports, includes the sum of items 4411, 4412, 4413 and 4415.
All other increases or decreases in equity capital. Includes: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior years' taxes; restatement of fixed assets; contributions to surplus or undivided profits; amounts paid in by shareholders to cover impairment of capital stock; deposit claims waived and transferred to the reporting bank's capital; and insurance proceeds collected on the lives of officers. Also includes: a net decrease in the par value of common stock; payment made out of profits or other segregations of capital to depositors or to depositors' trust accounts arising from deposit claims previously waived or subordinated including any interest paid on such claims. Reductions in the par value of capital stock which are not repaid to shareholders do not in themselves result in any reduction in total equity capital; usually the proceeds of such reductions are credited to undivided profits.