Data Dictionary
Item Number 5081
ELIGIBLE REVENUES: GAINS OR (LOSSES) ON SECURITIES OWNED ACCOUNT (DEALING)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| ISUD5081 | 1990-06-30 | 2017-06-30 | Yes | FR Y-20 |
Data Description:
Reported is the amount of gains or losses on securities owned and sold in the secondary market. For securities recorded in a trading account, includes realized and unrealized gains and losses from securities held for sale in the ordinary course of business. The amounts reported shall not be reduced by any allocation of income taxes. Interest expense incurred to carry trading positions is not netted against this account. Includes realized and unrealized gains and losses from sales of securities and futures and spot commodities recorded in the firm's investment accounts. Dividends and interest income shall not be treated as adjustments to this gain or loss account for the firm's investments.