Data Dictionary
Item Number J173
TIER 2 CAPITAL - EXCESS OF ELIGIBLE CREDIT RESERVES OVER TOTAL EXPECTED CREDIT LOSSES (UP TO 0.60 PERCENT OF CREDIT RISK-WEIGHTED ASSETS)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAAAJ173 | 2014-03-31 | 9999-12-31 | No | FFIEC 101 |
| AAABJ173 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| AAATJ173 | 2008-03-31 | 2010-12-31 | Yes | FFIEC 101 |
| CASEJ173 | 2013-09-30 | 2014-03-31 | Yes | FR Y-14A |
| CPSEJ173 | 2013-09-30 | 2014-03-31 | Yes | FR Y-14A |
Data Description:
AAAA:
During an institution's parallel run period, item 79 (AAAAJ173)will be flagged as confidential. Once the institution ends it's parallel run period, item 79 (AAAAJ173) will be public. To determine if the institution has ended it's parallel run, check the value for AAXX____.
AAAB:
If eligible credit reserves exceed total ECL, then report in this item the amount by which eligible credit reserves exceed ECL, up to a maximum amount of 0.60 percent of credit-risk-weighted assets.
AAAT:
If eligible credit reserves exceed total ECL, the excess portion of eligible credit reserves may be included in tier 2 capital up to 0.6 percent of credit-risk-weighted assets. Refer also to the instructions for item 5. Credit-risk-weighted assets is defined as [1.06] multiplied by the sum of total wholesale and retail risk-weighted assets, risk-weighted assets for securitization exposures, and risk-weighted assets for equity exposures. (See items 5 and 20).