Data Dictionary
Item Number 5265
TIER 1 (CORE) CAPITAL: DEDUCT: OTHERCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCC5265 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
The only equity instruments that may be included in tangible capital are noncumulative perpetual preferred stock and common stock; thus all other equity instruments reported in item 3489 or 5798 (items 3489, 3266, and 3240 for those thrift institutions that are not required to file Schedule CSC) must be deducted from capital on this line.
Report this line as a positive amount since it will be deducted from equity capital in calculating tangible capital.
Includes cumulative preferred stock reported in item 3489 (Schedule SC item 3489 for those thrift institutions that are not required to file Schedule CSC); noncumulative and cumulative preferred stock reported in item 3489 (Schedule SC item 3489 for those thrift institutions that are not required to file Schedule CSC) that is, in effect, collateralized by assets of the thrift or its subsidiary; noncumulative and cumulative preferred stock reported in item 3489 (Schedule SC item 3489 for those thrift institutions that are not required to file Schedule CSC) where the dividend adjusts based on current market conditions or indexes and the issuer's current credit rating; Permanent Income Capital Certificates (PICCs) reported in item 3489 (Schedule item 3489 for those thrift institutions that are not required to file Schedule CSC); and any other equity instruments reported in item 3489 or 5798 (Schedule SC items 3489, 3266, and 3240 for those thrift institutions that are not required to file Schedule CSC) that do not qualify as tangible capital pursuant to OTS Regulation 567.9.
NOTE:
Prior to 3/31/04, title was "Nonqualifying Equity Instruments".
Beginning 3/31/04, includes other items required to be deducted from Tier 1 Capital not included in items 5262, 5264, and 6418.