Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 6563

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes all other assets reported in items (BHCK) 2145, 2744, 2745, 2130, 2155, 3164, 5506, 5507, and 2160 on Schedule HC. For purposes of reporting this schedule (Schedule HC-I) and this item, the on-balance sheet asset values of off-balance-sheet interest rate, foreign exchange, equity derivative, and commodity contracts (e.g., futures, exchange-traded options, forwards, and interest rate swaps) and other contracts in column A, the zero risk weight (BHC0), are reported, when the reporting company books such transactions as "other assets." Margin accounts associated with these transactions should be reported in this item in the appropriate column (BHC0, BHC2, BHC5 and BHC9), according to their appropriate risk weight categories. Accrued receivables should be included in column A, the zero risk weight, when such receivables are included in the calculation of the credit equivalent amount of these contracts reported in Schedule HC-I, Part II, item A167. Accrued receivables that are not included in the calculation of the credit equivalent amount of these contracts are reported in the appropriate risk-weight category of this item.

Also reported in the 0% risk category (column A (BHC0)) of this item is the deferred tax component relating to the unrealized holding gains or losses on available-for-sale securities if such deferred taxes were included in determining an overall net deferred tax asset as reported in "Other Assets (2160)" (reported in Schedule HC). If the deferred tax component relating to the unrealized holding gains or losses on available-for-sale securities is a credit balance (i.e., liability), but the overall deferred tax position was reported as a net deferred asset in item 2160, then the deferred tax credit related to the unrealized holding gains or losses is reported as a negative number (i.e., in parentheses) in the 0% risk category of this item if no other amounts are reportable in the 0% risk category of this item. If other amounts are included in the 0% risk category of this item, then the deferred tax credit component related to the unrealized holding gains or losses on available-for-sale securities may be netted with the other amounts reported in column A of this item.

If the deferred tax component relating to unrealized holding gains or losses on available-for-sale securities is included in determining an overall net deferred tax liability that is reported in "Other Liabilities (2750)" (reported in Schedule HC), then no amount of deferred taxes relating to unrealized holding gains or losses on available-for-sale securities is to be reported in this item.

Investments in unconsolidated subsidiaries and associated companies, other than capital investments in unconsolidated banking and finance subsidiaries are included in column D (BHC9) unless backed by a recognizable collateral or guarantees, which allows such investments to be included in a lower risk category. For purposes of completing this item, all intangibles, other than all goodwill are reported in column D (BHC9).

For purposes of reporting this schedule (Schedule HC-I), all goodwill and any capital investments in unconsolidated banking and finance subsidiaries are excluded from this item.

NOTE:

Reported in Schedule HC-I, for the FR Y-9C report. Also reported only by the top-tier bank holding companies with consolidated assets of $150 million or more.

COMPARABILITY:

Prior to 3/31/92, included "Other Identifiable Intangible Assets (3165)".

Prior to 6/30/91, this schedule (Schedule HC-I) is reported as confidential. Also reported by bank holding companies with consolidated assets of $150 million or more but less than $1 billion.

Prior to 12/31/90, goodwill (except for grandfathered goodwill during the transition period prior to year-end 1992) was excluded from total gross risk-weighted assets. Goodwill incurred after March 12, 1988, is reported in Memo item BHCK6565.

The mnemonic prefixes for the risk weight columns represents the following:

   BHC0   = (Column A) 0%

   BHC2   = (Column B) 20%

   BHC5   = (Column C) 50%

   BHC9   = (Column D) 100%

For an detailed description of the broad categories of transactions that are assigned to each risk weight category (columns A through D) established by the Risk-Based Guidelines, see the Instructions for Preparation of Reporting Form FR Y-9C Schedule HC-I. If a bank holding company has not established the systems to determine the risk weight(s) applicable for a transaction, it has the option of risk-weighting that transaction at 100%.