Data Dictionary
Item Number 5269
THRIFT INSTITUTION'S PRO RATA SHARE OF ASSETS OF UNCONSOLIDATED SUBSIDIARIESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCC5269 | 1990-03-31 | 1996-12-31 | No | OTS 1313 |
Data Description:
Includes the thrift's pro rata share of assets of unconsolidated subsidiaries less the thrift's investment accounts and intercompany receivables. This effectively consolidates all unconsolidated entities, with the exception that those entities accounted for under GAAP by the cost or equity methods will only be consolidated to the extent of the thrift's ownership interest.
The pro rata share of the assets of both includable and nonincludable unconsolidated subsidiaries are reported on this line.
Lower tier subsidiaries that are not required to be consolidated under GAAP are deemed "equity investments" under OTS Regulation 567 regardless of percentage of ownership (i.e., they are not deemed "subsidiaries" under the capital regulation) and therefore, assets of such subsidiaries are not included on this line.
Excludes assets of subsidiaries in which the parent thrift does not have a direct interest (i.e., lower tier subsidiaries) that are not required to be consolidated under GAAP. Investments in these subsidiaries are deducted as equity investments in item 5313 in accordance with the percentage prescribed in OTS Regulation 567.5(c). The amount of equity investments not deducted in item 5313 is included in the 100% risk-weight category in item 5336; and assets of a subsidiary where the thrift's investment in the subsidiary is covered by FSLIC; the investment in such subsidiaries is reported in item 5318.