Data Dictionary
Item Number 4772
DEFERRED PORTION OF TOTAL APPLICABLE INCOME TAXESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIAD4772 | 1978-12-31 | 2000-12-31 | No | Multiple Forms |
Data Description:
Includes that portion of the total applicable income taxes included in items 4302 and 4320 (Schedule RI, items 9 and 11), which represents the deferred income tax expense of benefit for the year. In general, this amount is measured as the change in the bank's net deferred tax assets or liabilities during the year, excluding the portion of the change, if any, that is charged or credited directly to the separate component of equity capital for "Net unrealized holding gains (losses) on available-for-sale securities (8434)" (Schedule RC, item 26.b). If this amount is a tax benefit, the amount is enclosed in parentheses.
NOTE:
Reported in the December report only, in Schedule RI - Income Statement for the FFIEC 031, 032, 033, and 034 reports.
COMPARABILITY:
Prior to 3/31/84, item name was "Provision for Income Taxes - Deferred Portion".