Data Dictionary
Item Number B527
SECOND ITEMIZED RESTATEMENT 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 |
|---|---|---|---|---|
| RIADB527 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| TEXTB527 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
Itemize and describe in item the dollar amount of each correction of a material accounting error and cumulative effect of a change in accounting principles, net of applicable income taxes, that is included in Schedule RI-A, item 2 (B507). If Schedule RI-A, item 2 (B507), includes more than two accounting error corrections and accounting principle changes, report the additional corrections and cumulative effects in Schedule RI-E, item 7, below.
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.