Data Dictionary
Item Number B526
FIRST ITEMIZED STATEMENT DUE TO CORRECTIONS OF MATERIAL ACCOUNTING ERRORS AND CHANGES IN ACCOUNTING PRINCIPLES FROM PRIOR YEARSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIADB526 | 2001-03-31 | 2007-03-31 | No | Multiple Forms |
| RIADB526 | 2009-03-31 | 2009-03-31 | No | Multiple Forms |
| RIADB526 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| TEXTB526 | 2001-03-31 | 2007-03-31 | No | Multiple Forms |
| TEXTB526 | 2009-03-31 | 2009-03-31 | No | Multiple Forms |
| TEXTB526 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
Includes the amount of net gains (losses) on sales and other disposals of assets not required to be reported elsewhere in the income statement (Schedule RI). Include net gains (losses) on sales and other disposals of premises and fixed assets; personal property acquired for debts previously contracted (such as automobiles, boats, equipment, and appliances); and coins, art, and other similar assets. Do not include net gains (losses) on sales and other disposals of loans and leases (either directly or through securitization), other real estate owned, securities, and trading assets (report these net gains (losses) in the appropriate items of Schedule RI).
If an accounting error correction or a cumulative effect of an accounting principle change represents a reduction of the bank's equity capital, enclose the dollar amount reported in parentheses.
NOTE:
Reported on Schedule RI-E - Explanations for the FFIEC 031 and FFIEC 041 reports.