Data Dictionary
Item Number 4815
ADJUSTMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK4815 | 2001-03-31 | 2001-12-31 | No | FR Y-9C |
| BHCS4815 | 2002-12-31 | 9999-12-31 | No | FR Y-11/FR Y-11S |
| FNBK4815 | 1995-12-31 | 9999-12-31 | No | Multiple Forms |
| RIAD4815 | 1984-03-31 | 2001-12-31 | No | Multiple Forms |
| SUBI4815 | 1991-12-31 | 9999-12-31 | No | FR 2314/FR-2314S |
Data Description:
Includes the net cumulative effect of all corrections and adjustments made in any amended report(s) to the amounts reported as the ending balances of the allowance for credit losses and of the allocated transfer risk reserve in the reports of condition and income as of the previous calendar year-end.
For banks with foreign offices, includes any increases or decreases resulting from the translation into dollars of any portions of the regular allowance for credit losses and of the allocated transfer risk reserve which are denominated in a foreign currency.
Note: For reporting in 1984 only: includes the balance in the allowance for credit losses originally reflected in the Reports of Condition and Income as of December 31, 1983, if any, in this item. If an amount reported in this item is negative, the amount is enclosed in parentheses.
NOTE:
Reported on Schedule RI-B for the FFIEC 031, 032, 033, and 034 reports.
Reported on Schedule B for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million.
Includes the allowance for credit losses and the allocated transfer risk reserve of a bank or other business acquired in a business combination during the reporting period. Determine those amounts in accordance with the general instructions at the beginning of this part. Also includes all allowable adjustments made during the reporting period between the regular allowance for loan and lease losses and the allocated transfer risk reserve as specified in Section 905(a) of the International Lending Supervision Act of 1983, in the agency regulations implementing the Act (Federal Reserve Regulation K, part 351 of the FDIC rules and regulations, and part 20 of the Comptroller of the Currency's regulations), and in any guidelines, letters, or instructions issued by the agencies.
COMPARABILITY:
Beginning 12/31/02, reported on Schedule IS-B for the FR Y-11 (BHCS) report.
Beginning 12/31/02, reported on Schedule IS-B for the FR Y-7N (FNBK) report.
Beginning 12/31/02, reported on Schedule IS-B for the FR 2314 (SUBI) report.
Beginning 3/31/01, reported on Schedule HI-B for the FR Y-9C (BHCK) report.
Prior to 3/31/1998, excludes credit losses.
For the UBPR series, the FDIC's Data Element name is H-LNLSADJ.