Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 0475

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes items that have characteristics of both liabilities and equity and that in accordance with GAAP cannot be classified as equity capital. This item is reported monthly and quarterly.

Also includes the following:

1. Redeemable preferred stock issued by the reporting thrift;

2. Common and perpetual preferred stock issued by consolidated subsidiaries to third parties constituting a minority interest; and

3. REIT preferred stock issued by a consolidated subsidiary to a third party, where you elect to report the instrument as a minority interest rather than as a liability on item 0471.

Excludes:

1. Redeemable preferred stock issued by consolidated finance subsidiaries to third parties; reported in item   0471;

2. Preferred stock (redeemable and perpetual) issued by consolidated finance subsidiaries to the reporting   thrift or its other subsidiaries; when consolidating these must be eliminated from item 2715; and

3. Deferred issuance costs; reported in item 0642.

Dividends on items included on this line reduce retained earnings when declared and are reported in item 3867.

NOTE:

Beginning 6/30/02, for common or preferred stock issued by a consolidated subsidiary that is accounted for as a minority interest and that is included on this line, report the allocation of net income (for the common stock) or declaration of dividends (for the preferred stock) on item 0493.

Prior to 6/30/02, included for item (2) Perpetual preferred stock issued by consolidated finance subsidiaries to third parties constituting minority interest and (3) Income Capital Certificates issued to FSLIC Resolution Fund for which cash has been received and no FSLIC note remains on the books of the reporting thrift. Also, excluded (3) Unfunded capital instruments.

No longer an item for the "BHCK" FR Y-9C report. Reported as an derived item on the archival file for the period of December 31, 1976 thru December 31, 1985.