Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 1752

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the historical cost of all available-for-sale holdings of equity securities that do not have readily determinable fair values. For purposes of this item, the historical cost (book value) of these equity securities is reported in this item and item 1753 (columns C and D for the FFIEC 031-034 and FR Y-9C reports).

Included in other equity securities are:

(1)   Paid-in stock of a Federal Reserve Bank.

(2)   Common and preferred stocks that do not have readily determinable fair values, such as stock of bankers' banks, voting common stock of the Federal Agricultural Mortgage Corporation (Farmer Mac).

(3)   Stock of a Federal Home Loan Bank.

(5)   Participation certificates issued by a Federal Intermediate Credit Bank, which represents nonvoting stock in the bank.

Excluded from other equity securities are holdings of capital stock of and investments in unconsolidated subsidiaries, associated companies, and those corporate joint ventures over which the reporting entity exercises significant influence (reported in Schedule RC, for the FFIEC 031-034 reports and in Schedule HC, for the FR Y-9C report, item 2130 ).
(4)   "Restricted stock," as defined in FASB Statement No. 115, i.e., equity securities for which sale is restricted by governmental or contractual requirement (other than in connection with being pledged as collateral), except if that requirement terminates within one year or if the holder has the power by   contract or otherwise to cause the requirement to be met within one year.
(6)   Minority interests held by the reporting entity in any company not meeting the definition of associated company, except minority holdings that indirectly represents bank premises (reported in Schedule RC for the FFIEC 031-034 reports and in Schedule HC for the FR Y-9C report, item 2145) or other real   estate owned (reported in Schedule RC, for the FFIEC 031-034 reports, item 2150 and in Schedule HC   for the FR Y-9C report, items 2744 and 2745), provided that the fair value of any capital stock   representing the minority interest is not readily determinable.
(7)   Equity holdings in those corporate joint ventures over which the reporting entity does not exercise   significant influence, except equity holdings that indirectly represents bank premises (reported in   Schedule RC, for the FFIEC 031-034 reports and in Schedule HC for the FR Y-9C report, item 2145) or other real estate owned (reported in Schedule RC, item 2150 for the FFIEC 031-034 reports and in Schedule HC for the FR Y-9C report, items 2744 and 2745).

NOTE:

Beginning 3/31/01, reported on Schedule HC-F for the FR Y-9C (BHCK) report.

Beginning 3/31/01, reported on Schedule RC-H for the FFIEC 031 report as a derived item. Also, reported on Schedule RC-F for the FFIEC 031 and 041 reports.

Beginning 3/31/1998, reported on Schedule RC-H for the FFIEC 031 report.

Reported on Schedule RC-B for the FFIEC 031-034 reports.

Reported on Schedule HC-A for the FR Y-9C (BHCK) report. This item is reported only by bank holding companies with total consolidated assets of $1 billion or more.

For the UBPR series, the FDIC's Data Element name is H-OTEQSECAAM

This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR).