Data Dictionary
Item Number Q264
ASSOCIATED DEFERRED TAX LIABILITIES WHICH WOULD BE EXTINGUISHED IF THE INTANGIBLE BECOMES IMPAIRED OR DERECOGNIZED UNDER THE RELEVANT ACCOUNTING STANDARDSCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
CACTQ264 | 2014-09-30 | 2017-06-30 | Yes | FR Y-14A |
CASDQ264 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
CBPDQ264 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
CPSDQ264 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
CQCCQ264 | 2014-06-30 | 9999-12-31 | Yes | FR Y-14Q |
CQCDQ264 | 2014-06-30 | 9999-12-31 | Yes | FR Y-14Q |
Data Description:
The amount of mortgage servicing assets to be deducted from common equity tier 1 is to be offset by any associated deferred tax liabilities, with recognition capped at 10% of the bank's common equity tier 1(after the application of all regulatory adjustments). If the bank chooses to net its deferred tax liabilities associated with mortgage servicing assets against deferred tax assets (in Line 17 of the Capital Composition worksheet), those deferred tax liabilities should not be deducted again here.