Data Dictionary
Item Number J320
LESS: PORTION OTTI LOSSES IN OTHER COMPREHENSIVE INCOMECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGQJ320 | 2001-03-31 | 9999-12-31 | No | |
| BAGYJ320 | 2001-03-31 | 9999-12-31 | No | |
| BHCKJ320 | 2010-03-31 | 2016-12-31 | No | FR Y-9C |
| CUSAJ320 | 2009-09-30 | 9999-12-31 | No | NCUA 5300/5300S |
| RIADJ320 | 2010-03-31 | 2016-12-31 | No | Multiple Forms |
Data Description:
When an other-than-temporary impairment loss has occurred on an individual debt security, if the bank does not intend to sell the security and it is not more likely than not that the bank will be required to sell the security before recovery of its amortized cost basis less any current period credit loss, the other-than-temporary impairment loss must be separated into (a) the amount representing the credit loss, which must be recognized in earnings, and (b) the amount related to all other factors, which must be recognized in other comprehensive income. Report the portion of other-than-temporary impairment losses included in Memorandum item 14.a above related to factors other than credit that has been recognized in other comprehensive income (before income taxes) during the calendar year to date.
Exclude other-than-temporary impairment losses on debt securities that the bank intends to sell and on debt securities that it is more likely than not that the bank will be required to sell before recovery of its amortized cost basis less any current-period credit loss, the entire amount of which must be recognized in earnings.
Y-9C Schedule HI Memoranda item 17.b.
BAGQ Original Variable name: LSCMPINQ Formula:
LSCMPINQ=IF DT ge 20010331 Then LSCMPINQ = RIADJ320/1000;
BAGY Original Variable name: LSCMPIN Formula:
LSCMPIN=IF DT ge 20010331 Then LSCMPIN = RIADJ320/1000;