Data Dictionary
Item Number 5479
PERPETUAL PREFERRED STOCK (INCLUDING RELATED SURPLUS): PERPETUAL PREFERRED STOCK ELIGIBLE FOR INCLUSION IN TIER 1 CAPITAL: NONCUMULATIVE PERPETUAL PREFERRED STOCKCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK5479 | 1992-03-31 | 2014-12-31 | No | FR Y-9C |
| CASK5479 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPK5479 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSK5479 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
Data Description:
Includes all noncumulative perpetual preferred stock.
Noncumulative perpetual preferred stock is preferred stock that is entitled to receive dividends, whether earned or not, before any dividend distribution may be paid to the common stockholders. If the board of directors does not declare ("pass") the preferred stock dividends payable during a particular year, dividends do not accumulate and there are no dividends in arrears on the preferred stock.
The amount reported in this item is reported net of any perpetual preferred stock included in treasury stock. In addition, if the holding company's ESOP uses the proceeds of its borrowings to purchase noncumulative perpetual preferred stock other than auction rate perpetual preferred stock, the amount of the offsetting debit to the liability recorded for that debt is netted from the amount of other perpetual preferred stock reported in this item.
NOTE:
Reported on Schedule HC-R for the FR Y-9C (BHCK) report.
Reported on a consolidated basis only by the top-tier bank holding companies with total assets of $150 million or more.
COMPARABILITY:
Prior to 3/31/01, reported on Schedule HC-IC for the FR Y-9C (BHCK) report.