Data Dictionary
Item Number 2148
NET DEFERRED TAX ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK2148 | 2001-03-31 | 9999-12-31 | No | FR Y-9C |
| BHSP2148 | 2002-06-30 | 9999-12-31 | No | FR Y-9SP |
| CASK2148 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPK2148 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSK2148 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| RCFD2148 | 1984-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCON2148 | 1984-03-31 | 9999-12-31 | No | Multiple Forms |
| SCR12148 | 1980-02-29 | 1980-06-30 | Yes | |
| SCR22148 | 1980-02-29 | 1980-06-30 | Yes | |
| UBPR2148 | 1984-03-31 | 9999-12-31 | No |
Data Description:
Includes the net amount after offsetting deferred tax assets (net of valuation allowance) and deferred tax liabilities measured at the report date for a particular tax jurisdiction if the net result is a debit balance. If the result for a particular tax jurisdiction is a net credit balance, the amount is reported in "Net Deferred Tax Liabilities (3049)" (reported in Schedule RC-G in the FFIEC 031-034 reports). If the result for each tax jurisdiction is a net credit balance, a zero or the word "none" is entered in this item. (A bank may report a net deferred tax debit, or asset, for one tax jurisdiction, such as for federal income tax purposes, and also report at the same time a net deferred tax credit, or liability, for another tax jurisdiction, such as for state or local income tax purposes).
For series BHSP, disclose in this item each component of other assets, and the dollar amount of such component, that exceeds 25 percent of the amount reported on Balance Sheet item 7. For other components of "other assets" that exceed the disclosure threshold, list and briefly describe these components in memoranda items 11(f) through 11(h).
COMPARABILITY:
Beginning 3/31/02, reported on the Memoranda for the FR Y-9SP (BHSP) report.
Beginning 3/31/01, reported on Schedule HC-F for the FR Y-9C (BHCK) report.
For the UBPR series, the FDIC's Data Element name is H-OADEFTAX
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).