Data Dictionary
Item Number 0393
TOTAL DEBT SECURITIES (EXCLUDING BOTH TRADING ACCOUNT ASSETS AND EQUITY SECURITIES)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCFD0393 | 1984-03-31 | 1997-03-31 | No | FFIEC 031 |
| RCON0393 | 1984-03-31 | 1997-03-31 | No | Multiple Forms |
Data Description:
Includes the total amount of debt securities (excluding both trading account assets and equity securities). Debt securities should be distributed across the columns without regard to their Call date unless the security has actually been called. When debt securities have been called, those with fixed or predetermined rates should be distributed on the basis 20 of the time remaining until the Call date, whereas those with floating or adjustable rates should be distributed on the basis of the earlier of (a) the time remaining until the Call date, or (b) the earliest possible repricing opportunity. Includes the book value of all fixed rate mortgage pass-through certificates, such as those issued by the Government National Mortgage Association (GNMA), the Federal Home Loan Mortgage Corporation (FHLMC), and certain banks and savings and loan associations, on the basis of the time remaining until their final contractual maturity.
Debt securities that provide the reporting bank with the option to redeem them at one or more specified dates prior to their contractual maturity date, so-called "put bonds," should be reported on the basis of the earliest "put" date for bonds with fixed or predetermined rates, or the earlier of (a) the earliest "put" date or (b) the earliest possible repricing opportunity for bonds with floating or adjustable rates.
Excludes the bank's holdings of equity securities (reported in Schedule RC-B) (e.g., common stock, preferred stock, investments in mutual funds). Also excludes those debt securities that are reported as "nonaccrual" in Schedule RC-N, item 3507.
NOTE:
Reported in Schedule RC-B for the FFIEC 031-034 reports.
COMPARABILITY:
Beginning 3/31/94, Total debt securities (sum of Schedule RC-B memo items 0347 and 4553) equals Total debt securities from Schedule RC-B, items 0211, 8492, 8496, 8508 and 1774 (column A) and item 1287, items 8495, 8499, 8511 and 1777 (column D), minus nonaccrual debt securities included in Schedule RC-N, item 3507 (column C).
Beginning 3/31/88, includes the sum of "Total Fixed Rate Debt Securities (0347)" and "Total Floating Rate Debt Securities (7707)". The amount reported in this item plus the book value of the bank's holdings of equity securities (e.g., common stock, preferred stock, investments in mutual funds) must equal item 0390.