Data Dictionary
Item Number A140
ACCUMULATED LOSSES (GAINS) ON CERTAIN AVAILABLE-FOR-SALE SECURITIES AND CASH FLOW HEDGESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCCA140 | 1995-03-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
Include on this line:
1. Accumulated Unrealized Gains and Losses on Certain Available-for-Sale Securities include the amounts included in total assets for accumulated unrealized gains and losses on certain available-for-sale securities, including any related component of income tax assets. Calculate the amount included on this line for unrealized gains and losses on certain available-for-sale securities as follows:
a. The amount included in item no. 2170 that corresponds to the separate component of equity capital reported in item no. 8434.
b. Plus: As a positive number, any amount included in item no. 2170 that represents net unrealized losses on equity securities (but not debt securities).
2. Derivative Instruments Reported as Assets Related Qualifying Cash Flow Hedges
Report amounts included in total assets for accumulated gains and losses related to qualifying cash flow hedges, including any related component of income tax assets.
Report the result on item no. A140 as follows:
When the amount to be entered on this line represents gains, net of losses, report a negative number that will deduct this amount from total assets for regulatory capital purposes; or
When the amount to be entered on this line represents losses, net of gains, report a positive number that will add this amount back into total assets for regulatory capital purposes.
The corresponding adjustment to equity capital should be reported in item no. A139. See the instructions for item A139 for additional information.
NOTE:
Beginning 9/30/2000, definition revised.
COMPARABILITY:
Beginning 6/30/04, definition for 1.a above revised to: Add to this amount. As a positive number, any amount included in item no. 2170 that represents net unrealized losses on equity securities. That is, include all unrealized gains and losses on available-for-sale securities included in assets ecept fr those losses on equity securities.
Beginning 3/31/1999, definition was revised and name was changed from "Adjustment For Unrealized Losses (Gains) On Certain Available-For-Sale Securities."