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 5348

FULLY CAPITALIZED ITEMS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVCC5348	1990-03-31	1997-12-31	No	OTS 1313

Data Description:

Fully capitalized items are items that must be capitalized on a dollar-for-dollar basis, that is they have a 100% capital requirement rather than an 8% capital requirement.

Includes the amount of recourse liability retained by a thrift institution when it is less than the capital requirement for credit-risk exposure and therefore not converted to an on-balance-sheet equivalent (e.g., in the sale of most assets with 1% recourse, the amount of liability retained usually is less than the capital requirement and therefore, 1% of the assets sold would be reported in item 5348). Also includes other items that may be defined by OTS for inclusion on this line.

Last update: May 20, 2024