Data Dictionary
Item Number 0621
EQUITY SECURITIES SUBJECT TO SFAS NO. 115Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL0621 | 1985-03-31 | 2011-12-31 | Yes | Multiple Forms |
Data Description:
Includes all investments in equity securities that have readily determinable fair values and that are accounted for pursuant to SFAS No. 115. This items is reported monthly and quarterly.
Also includes:
1. Common and preferred stock that has a readily determinable market value, including Freddie Mac and Fannie Mae stock;
2. All shares of mutual funds, including those restricting their investments to debt instruments (e.g., U.S. Government and agency securities).
Excludes:
1. FHLBank stock; reported in item 0642;
2. Other equity investments not subject to FASB Statement No. 115, including ownership interests in unconsolidated subordinate organizations and entities designated as pass-through investments (even though they are not subordinate organizations); reported in item 6770; and
3. The reporting thrift's own treasury stock; reported in item A130.
COMPARABILITY:
Definition revised 12/31/1999.
Prior to 3/31/1998, item name was "Equity Securities Except FHLBank Stock".
Prior to 3/31/90, item name was "Common and Preferred Stock".