Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 4560

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes net decrease in par value of common stock (total reduction in aggregate par value of common stock less such reduction not repaid to shareholders); the initial or one-time effect of changeover from cash to accrual basis of accounting; additional taxes, including any penalties paid for prior years' deficiencies if significant in amount; and any other decreases in capital accounts not reflected against the above sub-items.
Includes payments made out of profits or other segregations of capital accounts to depositors or depositors' trust accounts on account of deposit claims previously waived or subordinated, including any interest paid on such claims. Does not include any decrease in capital accounts (other than in common stock) that occurs as a result of mergers, consolidations, absorptions, etc.