Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number J536

CUMULATIVE EFFECT OF THE INITIAL APPLICATION OF FAS 167 RELATED TO NEWLY CONSOLIDATED VARIABLE INTEREST ENTITIES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKJ536	2010-03-31	2010-12-31	No	FR Y-9C
RIADJ536	2010-03-31	2010-12-31	No	Multiple Forms

Data Description:

List the dollar amount of the cumulative effect of the initial application of FAS 167 related to newly consolidated variable interest entities.

If the cumulative effect of an accounting principle change represents a reduction of the bank's equity capital, enclose the dollar amount reported in parentheses.