Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 5266

Call confidentiality applies to FFIEC 031/041.

Data Description:

Report minority interest in common and noncumulative perpetual preferred stock of includable, consolidated subsidiaries that are reported on item no. 0475, Minority Interest in Consolidated Subsidiaries. In addition include REIT preferred stock of an includable, consolidated subsidiary that is reported on either item no. 0686 or 0475, to the extent the amount is eligible for inclusion in Tier 1 (core) capital. See the instructions for item no. 5262 for a definition of nonincludable subsidiaries. Minority interest in nonincludable subsidiaries is not grandfathered; do not include it on item no. 5266.

NOTE:

Prior to 630/04, in addition include REIT preferred stock of an includable, consolidated subsidiary that is reported on either item no. 0471 or 0475 to the extent the amount is eligible for inclusion in Tier 1 (core) capital.

Prior to 3/31/04, title was "Minority Interest in Includable Consolidated Subsidiaries Reported in Item 0475".

Prior to 6/30/02, included the minority interest of common and noncumulative permanent preferred shareholders of includable subsidiaries that are consolidated in Schedule CSC and reported in item 0475. Minority interest in nonincludable subsidiaries is not grandfathered and cannot be included. The amount reported on this line will be added to equity capital in calculating tangible capital.

Also includes only that minority interest in equity instruments that qualifies as tangible capital at the thrift level (i.e., minority interest in common and noncumulative permanent preferred stock).

Those thrift institutions that are not required to file Schedule CSC and that have included consolidated finance subsidiaries in Schedule SC report any minority interest of common and noncumulative permanent preferred shareholders reported in item 0475.