Data Dictionary
Item Number 2146
TOTAL ASSETS HELD IN TRADING ACCOUNTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHC02146 | 1990-09-30 | 1990-12-31 | Yes | FR Y-9C |
| BHC02146 | 1991-03-31 | 1994-12-31 | No | FR Y-9C |
| BHC22146 | 1990-09-30 | 1990-12-31 | Yes | FR Y-9C |
| BHC22146 | 1991-03-31 | 1994-12-31 | No | FR Y-9C |
| BHC52146 | 1990-09-30 | 1990-12-31 | Yes | FR Y-9C |
| BHC52146 | 1991-03-31 | 1994-12-31 | No | FR Y-9C |
| BHC92146 | 1990-09-30 | 1990-12-31 | Yes | FR Y-9C |
| BHC92146 | 1991-03-31 | 1994-12-31 | No | FR Y-9C |
| BHCK2146 | 1976-12-31 | 1994-12-31 | No | FR Y-9C |
| FNBK2146 | 1995-12-31 | 2001-12-31 | No | FR Y-7 |
| FORB2146 | 1990-12-31 | 9999-12-31 | Yes | FFIEC 030 |
| RCFD2146 | 1984-03-31 | 1993-12-31 | No | FFIEC 031 |
| RCFN2146 | 1984-03-31 | 1993-12-31 | No | Multiple Forms |
| RCFN2146 | 1994-03-31 | 9999-12-31 | No | Multiple Forms |
| RCON2146 | 1984-03-31 | 1993-12-31 | No | Multiple Forms |
| SUBC2146 | 1984-12-31 | 2002-09-30 | No | FR 2314a/b/c |
Data Description:
This item is a duplicate of 3545. Item 3545 should be used where feasible.
Includes the value of all assets held in the bank's trading accounts. All assets held in trading accounts are to be reported consistently at market value or the lower of cost or market value. Assets held in trading accounts includes but are not limited to: (1) U.S. Treasury securities; (2) U.S. Government Agency and Corporation obligations; (3) securities issued by states and political subdivisions in the U.S.; (4) other bonds, notes, and debentures; (5) certificates of deposit; (6) commercial paper; and (7) bankers acceptances.
Excludes the carrying value of any debt securities, loans, or leases that are held for sale. Debt securities held for sale are reported in Schedule RC-B (including Memorandum item 5356) and in Schedule RC, item 0390. Loans and leases held for sale are reported in Schedule RC-C (including Memorandum item 5369) and in Schedule RC, item 2122.
NOTE:
Reported on the Balance Sheet for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million.
For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 archival file. However, there is data in FDR dating back to 1976 in both items 2146 and 3545.
Reported as a single item in Schedule RC-Balance Sheet (RCFN) for the FFIEC 030 report on the "FORB" file.
For the "SUBC" series, includes the sum of items 5468, 5469, 5470, 5477 and 5478.
For the FR Y-9C Schedule HC-I--Risk-Based Capital report, includes assets held in trading accounts reported in item BHCK2146 on Schedule HC. For purposes of reporting this schedule (Schedule HC-I) and this item, the on-balance sheet asset values of interest rate and foreign exchange contracts (e.g., futures, exchange-traded options, forwards, and interest rate swaps) other than margin accounts and accrued receivables in column A, the zero risk weight (BHC0), are reported if the reporting bank holding company includes such amounts in item BHCK2146 reported on Schedule HC. Margin accounts and accrued receivables associated with these transactions should be reported in item 6563 in the appropriate column (BHC0, BHC2, BHC5 and BHC9), according to their appropriate risk weight categories. The mnemonic prefixes for the risk weight columns represents the following:
BHC0 = (Column A) 0%
BHC2 = (Column B) 20%
BHC5 = (Column C) 50%
BHC9 = (Column D) 100%
For an detailed description of the broad categories of transactions that are assigned to each risk weight category (columns A through D) established by the Risk-Based Guidelines, see the Instructions for Preparation of Reporting Form FR Y-9C Schedule HC-I. If a bank holding company has not established the systems to determine the risk weight(s) applicable for a transaction, it has the option of risk-weighting that transaction at 100%.
Reported only by the top-tier bank holding companies with consolidated assets of $150 million or more.
COMPARABILITY:
Prior to 3/31/94, for the FFIEC 031-032 reports, for banks with $1 billion or more in total assets, this item differs Schedule RC-D, item 9, "Total" by the amount of trading account assets held in foreign offices.
Prior to 6/30/91, this schedule (Schedule HC-I) is reported as confidential for the FR Y-9C report.