Data Dictionary
Item Number F465
FIRST 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 |
---|---|---|---|---|
BHCKF465 | 2007-06-30 | 2008-12-31 | No | FR Y-9C |
RIADF465 | 2007-06-30 | 2008-12-31 | No | Multiple Forms |
TEXTF465 | 2007-06-30 | 2008-12-31 | No | Multiple Forms |
Data Description:
The field prefixed by the mnemonic "TEXT" is the first text of notes of additional information on specific line items on the income statement or to its schedules that the bank holding company wishes to explain, that has been separately disclosed in the bank holding company's quarterly reports to its shareholders, in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Excludes any transactions that have been separately disclosed under the reporting requirements specified in Memoranda items "Nonrecurring Transactions" and "Extraordinary Items and Other Adjustments" to Schedule HI, on the Consolidated Income Statement. It should be used in conjunction with the value reported in BHCKF465.
PRIOR TO MARCH 31, 2009 ITEM TITLE WAS "CUMULATIVE-EFFECT ADJUSTMENT RESULTING FROM THE INITIAL ADOPTION OF FAS 159, FAIR VALUE OPTION"