Data Dictionary
Item Number C231
EFFECT OF ADOPTING FAS GOODWILL AND OTHER INTANGIBLE ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKC231 | 2002-03-31 | 2002-12-31 | No | FR Y-9C |
| RIADC231 | 2002-03-31 | 2003-12-31 | No | Multiple Forms |
| TEXTC231 | 2002-03-31 | 2002-12-31 | Yes |
Data Description:
For series RIAD, list and briefly describe in items 3.a, 3.b, and 3.c the gross dollar amount of each item included in Schedule RI, item 11, "Extraordinary items and other adjustments, net of income taxes," and its related income tax effect, if any. If Schedule RI, item 11, includes more than three items, report the additional items and their related tax effects in Schedule RI-E, item 7.
If an extraordinary item or other adjustment is a loss or otherwise reduces the bank's income, enclose the dollar amount reported in parentheses. If an applicable income tax effect is a tax benefit (rather than a tax expense), enclose the dollar amount reported in parentheses.
For series BHCK, if the amount reported in this item is a loss, enclose it in parentheses.
Included as extraordinary items and other adjustments:
(1) The material effects of any extraordinary items. Extraordinary items are very rare and the criteria which must be satisfied in order for an event or transaction to be reported as an extraordinary item are discussed in the Glossary entry for "extraordinary items."
(2) Material aggregate gains or losses from extinguishments of the consolidated bank holding company's own debt unrelated to sinking fund requirements, as determined in accordance with the provisions of FASB Statement No. 4.
(3) Material aggregate gains on troubled debt restructurings of the consolidated bank holding company's own debt, as determined in accordance with the provisions of FASB Statement No. 15.
(4) The cumulative effect of all changes in accounting principles except those required to be reported in Schedule HI-A, item 2, "Restatements due to corrections of material accounting errors and changes in accounting principles." Refer to the Glossary entry for "accounting changes" for further discussion of changes in accounting principles.
(5) Material aggregate gains or losses from disposals of segments of the consolidated bank holding company s business, as determined in accordance with the provisions of APB Opinion No. 30.
(6) Material net gains or losses from disposals of significant assets within two years after a pooling of interests business combination.
NOTE:
Reported on Schedule HI for the FR Y-9C (BHCK) report.
Reported on Schedule RI-E for the FFIEC 031 and 041 reports.