Data Dictionary
Item Number 6188
RECONCILIATION OF TOTAL CAPITAL: PUSH-DOWN ACCOUNTING ADJUSTMENTSCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
SVGC6188 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
SVGL6188 | 1996-06-30 | 2011-12-31 | Yes | OTS 1313 |
SVGS6188 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
Data Description:
Includes adjustments made during the period in applying push-down accounting. These adjustments eliminate retained earnings accumulated prior to the acquisition.
Excludes adjustments to valuation allowances that should have been made by the prior ownership; these can only be made by charging the provision for loss on the current report or filing an amended report for the period in which management was aware of the loss and could reasonably estimate it.