Data Dictionary
Item Number G235
ISSUANCES ASSOCIATED WITH THE U.S. DEPARTMENT OF TREASURY CAPITAL PURCHASE PROGRAM: WARRANTS TO PURCHASE COMMON STOCK OR SIMILAR ITEMSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKG235 | 2009-03-31 | 9999-12-31 | No | FR Y-9C |
| BHSPG235 | 2009-06-30 | 9999-12-31 | No | FR Y-9SP |
| CASKG235 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPKG235 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSKG235 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
Data Description:
Report the carrying amount of all warrants issued to the U.S. Department of Treasury to purchase common stock of the bank holding company that is included in equity capital on the balance sheet (included in Schedule HC, item 25, 'Surplus,' or Schedule HC, item 20, 'Other liabilities.')
Warrants issued by a publicly traded bank holding company should be included in equity capital on the balance sheet provided the bank holding company has sufficient authorized but unissued shares of the common stock to allow exercise of the warrants and any other necessary shareholder approvals have been obtained. If the bank holding company does not have required shareholder approval, including shareholder approval for sufficient authorized but unissued shares of the common stock subject to the warrants that may be required for settlement, the warrants may be included in equity capital on the balance sheet provided that the bank holding company takes the necessary action to secure sufficient approvals prior to the end of the fiscal quarter in which the warrants are issued. Warrants that are not eligible to be classified as equity capital should be reported as other liabilities on the balance sheet.