Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 2130

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the amount of the bank's investments in subsidiaries that have not been consolidated; associated companies; and corporate joint ventures, unincorporated joint ventures, general partnerships, and limited partnerships over which the bank exercises significant influence (collectively referred to as "investees"). Also includes loans and advances to investees and holdings of their bonds, notes, and debentures. Investments in investees are reported using the equity method of accounting. Under the equity method the carrying value of the bank's investment in an investee is originally recorded at cost but is adjusted periodically to record as income the bank's proportionate share of the investees earnings or losses and decreased by the amount of any cash dividends or similar distributions received from the investee. For the purposes of the FFIEC 031, 032, 033, 034 reports, the date through which the carrying value of the bank's investment in an investee has been adjusted should, to the extent practicable, match the report date of the Report of Condition, but in no case differ by more than 93 days from the report date. Unconsolidated subsidiaries includes all domestic commercial banks, savings banks, and savings and loan associations that are subsidiaries of the reporting bank and those majority-owned subsidiaries that do not meet the significance standards for required consolidation that the bank does not choose to consolidate under the optional consolidation provisions. NOTE: For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on the Balance Sheet for the FR Y-11Q (BHCS) report. Reported in Schedule RC and in Schedule RC-M for the FFIEC 031, 032, 033 and 034 reports. COMPARABILITY: Beginning 12/31/02, reported on Schedule BS-M for the FR Y-11 (BHCS) report. Prior to 12/31/02, reported on the Balance Sheet for the FR Y-11I (BHCC) report. Beginning March 31, 2000, for the Focus Report title is "Investment in and Receivables from Affiliates, Subsidiaries and Associated Partnerships" and is reported on the Statement of Financial Condition. For this item, report bona-fide transactions between brokers or dealers and guaranteed subsidiaries-unsubordinated amounts due from a guaranteed subsidiary, provided that the books and records of the guaranteed subsidiary reflect the same exact liability to the parent, shall be allowable assets. This applies when there is no consolidation of assets and liabilities for Net Capital purposes as stipulated in Rule 15c-1 Appendix C. Beginning 3/31/91, this item includes the sum of items 5374 and 5375. The amount reported in Schedule RC-M equals this item reported in Schedule RC. Prior to 12/31/72: (1) excludes minority interests in "associated companies" which were reported in "Other Securities (0950)" for RCON series and "All Other (Including FRB Stocks) (0380)" for W416 series; (2) item name was "Investments in Subsidiaries Not Consolidated." Prior to 6/30/69, not shown separately but included in "Other Securities (0950)" for RCON and "All Other (0380)" for W416. For the UBPR series, the FDIC's Data Element name is H-INVSUB