Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 6615

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the sum of items (reported in Schedule HC, items 6, 7(a), 7(b), 8, 9, 10(a), 10(b), and 11), (BHCK) 2145, 2744, 2745, 2130, 2155, 3164, 5506, 5507, and 2160, excluding any other assets of the securities affiliates.

For purposes of reporting this schedule (HC-J) and this item, the on-balance sheet asset values of off-balance-sheet interest rate, foreign exchange, equity derivative and commodity contracts (e.g., futures, exchange-traded options, forwards, and interest rate swaps) and other contracts are reported in column A, the zero risk weight (BHC0), if the reporting bank holding company reports such amounts in item BHCK2160 (in Schedule HC, item 11). Margin accounts associated with these transactions are reported in this item in the appropriate column, according to their appropriate risk categories (BHC0, BHC2, BHC5 or BHC9). Accrued receivables are included in column A, the zero risk weight (BHC0), when such receivables are included in the calculation of the credit equivalent amount of these contracts reported in item 6623 (Schedule HC-J, Part II, item 6). Accrued receivables that are not included in the calculation of the credit equivalent amount of these contracts are reported in the appropriate risk weight category of this item.

If the deferred tax component relating to unrealized holding gains or losses on available-for-sale securities is included in determining an overall net deferred tax liability, then no amount of deferred taxes relating to unrealized holding gains or losses on available-for-sale securities is to be reported in this item.

Excludes all goodwill and investments in unconsolidated banking and finance subsidiaries.

The mnemonic prefixes for the risk weight columns represents the following:

   BHC0   = (Column A) 0%

   BHC2   = (Column B) 20%

   BHC5   = (Column C) 50%

Investments in unconsolidated subsidiaries and associated companies (other than banking and finance subsidiaries) are included in column D (BHC9) unless backed by a recognizable collateral or guarantees, which allows such investments to be included in a lower risk category. For purposes of completing this item, all intangibles, excluding all goodwill are reported in column D (BHC9).
Included is the deferred tax component relating to the unrealized holding gains or losses on available-for-sale securities in the 0% risk category (column A) of this item if such deferred taxes were included in determining an overall net deferred tax asset. If the deferred tax component relating to the unrealized holding gains or losses on available-for-sale securities is a credit balance (i.e., liability), but the overall deferred tax position is a net deferred asset, then the deferred tax credit related to the unrealized holding gains or losses is reported as a negative number (i.e., in parentheses) in the 0% risk category of this item if no other amounts are reportable in the 0% risk category of this item. If other amounts are included in the 0% risk category, then the deferred tax credit component related to the unrealized holding gains or losses on available-for-sale securities may be netted with the other amounts reported in column A of this item.

For a detailed description of the broad categories of transactions that are assigned to each risk weight category (columns A through D) established by the Risk-Based Guidelines, see the Instructions for Preparation of Reporting Form FR Y-9C Schedule HC-I. If a bank holding company has not established the systems to determine the risk weight(s) applicable for a transaction, it has the option of risk-weighting that transaction at 100%. This schedule (Schedule HC-J) is completed in conjunction with Schedule HC-I.
   BHC9   = (Column D) 100%

NOTE:

Reported in Schedule HC-J, by bank holding companies with Section 20 Securities Affiliates for the FR Y-9C report.