Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 8763

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the net sum of all amounts reported in the "Income Statement," but not included in Memo items 8761 or 8762 above, which were recognized from off-balance sheet derivative transactions for purposes other than trading. For example, any amounts recognized from off-balance sheet derivative transactions reported in "Other Noninterest Income (5408)" and "Other Noninterest Expense (4092)" are included. If the net sum is a net expense or loss, the amount is enclosed in parentheses.

An entity may use off-balance sheet derivatives to hedge assets carried at the lower of cost or market value (LOCOM) such as mortgages held for sale. If the gains and losses on the derivatives are used to adjust the cost basis of these assets (rather than being recognized through earnings), included in this item is the difference between (1) the actual calendar year-to-date change in the LOCOM valuation allowance, if any, that the reporting entity has included in the year-to-date earnings reported in the "Income Statement," and (2) the amount that the calendar year-to-date change in the LOCOM valuation allowance would have been if the gains and losses on these derivatives had been recognized through earnings and not deferred.

NOTE:

Reported in Schedule RI - Income Statement for the FFIEC 031, 032, and 033 reports.

Reported in Schedule HI for the FR Y-9C report.

For the UBPR series, the FDIC's Data Element name is NON_INT_IMPCT_DER.

BAGQ Original Variable name: DRVOTHIQ Formula:

DRVOTHIQ=IF DT ge 20060331 THEN DRVOTHIQ=.; IF DT ge 19950331 and DT lt 20060331 THEN DRVOTHIQ=RIAD8763/1000;

BAGY Original Variable name: DRVOTHIN Formula:

DRVOTHIN=IF DT ge 20060331 THEN DRVOTHIN=.; IF DT ge 19950331 and DT lt 20060331 THEN DRVOTHIN=RIAD8763/1000;