Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 5301

OTHER QUALIFYING INTANGIBLE ASSETS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVCC5301	1990-03-31	2011-12-31	No	OTS 1313

Data Description:

For most savings associations, this line will equal item no. 5278; therefore, the EFS software will generate the amount from item no. 5278. In certain cases, it may be appropriate to change this amount. For example, where you have deducted deferred tax liabilities from corresponding PCCRs on item no. 5278, you must override the generated amount and enter the gross amount of PCCRs.

NOTE:

Prior to 3/31/04, includes the other qualifying intangible assets reported in item 5278.

Last update: May 20, 2024