Data Dictionary
Item Number 0544
INVESTMENTS IN OTHER COMPANIESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHAS0544 | 1986-12-31 | 1994-12-31 | No | FR Y-11AS |
| BHCQ0544 | 1986-06-30 | 1994-12-31 | No | FR Y-11Q |
Data Description:
The total amount of the combined nonbank subsidiaries investments in the stock of their subsidiaries that have not been consolidated on these reports (FR Y-11AS and FR Y-11Q) on a line by line basis, associated companies and those joint ventures over which the respondent nonbank subsidiaries exercise significant influence (collectively referred to as "investees"). Also includes loans and advances to investees and holdings of their bonds, notes, and debentures. Investments in the common stock of investees is reported by using the equity method of accounting. Under the equity method, the carrying value of the nonbank subsidiaries' investment in the common stock of an investee is originally recorded at cost but is adjusted periodically to record as income the nonbank subsidiaries' proportionate share of the investees earnings or losses and decreased by the amount of any cash dividends received from the investee and by the amount of amortized goodwill. Includes investments in subsidiaries of the respondent nonbank subsidiaries that are 50 percent or less owned or controlled by the respondent nonbank subsidiaries.