Data Dictionary
Item Number 5140
ALL OTHER DECREASES IN CAPITAL ACCOUNTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| IADX5140 | 1960-12-31 | 1968-12-31 | No | FFIEC 011 |
Data Description:
The net decrease in par value of common stock (total reduction in aggregate par value of common stock less such reduction not repaid to shareholders) and any other decrease in capital accounts not reflected against the above sub-items.
Reductions in par value of capital which are not repaid to shareholders do not in themselves result in any reduction in total capital accounts. Usually the proceeds of such reductions are credited to undivided profits and are then used in writing off accumulated losses. These losses are included against the appropriate subitem of "Losses, Charge-Offs, And Transfers To Valuation Reserves (5084)".
Includes payments made out of profits or other segregations of capital accounts to depositors or to depositors' trust accounts because of deposit claims previously waived or subordinated, including any interest paid on such claims. Includes dividends on "certificates of beneficial interest," etc. Does not include any decreases in capital accounts (other than in common stock) which occur as a result of mergers, consolidations, absorptions, etc. Such amounts are included in "Reductions In Surplus, Undivided Profits, And Reserves Incident To Mergers, Etc. (5138)".