Data Dictionary
Item Number 5278
OTHER QUALIFYING INTANGIBLE ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCC5278 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
Includes other intangible assets included in item 5272 up to a maximum of 25% of item 5276 plus 5277 that meet the following criteria: the intangible asset must be capable of being separated from and sold apart from the bulk of the institution's assets; the intangible asset generates a stream of cash flows from which a market value can be established and there must be a high degree of certainty that the asset will maintain the market value regardless of the financial position of the thrift institution; and the thrift institution must demonstrate and document that a market exists that will provide liquidity for the intangible asset.
The total reported on this line cannot exceed 25% of item 5276 plus 5277.
NOTE:
Beginning 3/31/04, includes PCCRs included on items 0507 and 5264. Note, however, that PCCRs are subject to deducton on item 6418.