Data Dictionary
Item Number 0477
UNREALIZED LOSSES ON MARKETABLE EQUITY SECURITIESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGC0477 | 1990-03-31 | 1993-12-31 | Yes | OTS 1313 |
| SVGL0477 | 1990-03-31 | 1994-03-31 | Yes | OTS 1313 |
| SVGS0477 | 1990-03-31 | 1993-12-31 | Yes | OTS 1313 |
Data Description:
Includes the cumulative adjustment established pursuant to FAS No. 12, "Accounting for Certain Marketable Equity Securities," for unrealized losses of a temporary nature on marketable equity securities held for investment including mutual funds.
Adjustments to unrealized losses on marketable equity securities are also reported in Schedule VA, Net Provision for Loss, in item 4517; but they are not included on the Statement of Operations. This item is reported monthly and quarterly.
Excludes:
1. Losses pertaining to marketable equity securities held by subsidiaries accounted for under the equity method; reported in item 3250; and
2. Declines in market value judged to be other than temporary; reported in items 3873 and 3882 as a direct write-off of the investment.
This line is subtracted from equity capital; therefore, this line is not reported as negative even though it has a debit balance. This line will never have a credit balance.