Data Dictionary
Item Number 5336
100% RISK-WEIGHT: NONDEDUCTED EQUITY INVESTMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCC5336 | 1990-03-31 | 1994-12-31 | No | OTS 1313 |
Data Description:
Includes the carrying value of equity investments that were not deducted from core capital in item 5313 and not included in item 5342. The term "equity investments" includes investments in equity securities and real property that would be considered an equity investment under GAAP.
The term "equity securities" means any: (1) stock; (2) certificate of interest of participation in any profit sharing agreement; (3) collateral trust certificate or subscription; (4) pre-organization certificate or subscription; (5) investment contract; (6) voting trust certificate; (7) loans having profit sharing features which GAAP would reclassify as equity securities (e.g., ADC loans); (8) securities immediately convertible into equity securities at the option of the holder without payment of substantial additional consideration (e.g., convertible subordinated debt: (9) securities carrying any warrant or right to subscribe to or purchase an equity security; and (10) investments, loans, advances, and guarantees issued on behalf of partnerships or joint ventures in which a thrift holds an equity interest.
Excludes: (1) interests in real property that are primarily used by the thrift, its subsidiaries, or its affiliates as offices or related facilities for the conduct of its business; reported in item 5339; (2) interest in real property that are acquired in sales under judgements or decrees (i.e., REO); reported in item 5342; (3) equity investments, in which the thrift has a 5% or greater ownership interest; reported in item 5337.