Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 2221

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes 45% of the amount of any unrealized gains on available-for-sale equity securities included in item no. 2170. The related amount included in equity in item no. 8434 was deducted from Tier 1(core) capital in item no. A139.

Pursuant to regulations revised in September 1998, savings associations may report 45% of the amount of any pretax unrealized gains net of any unrealized losses on available-for-sale equity securities included in item 0621. If losses exceed gains, no amount is reported on this line. Tier 1(core) capital is adjusted on item A139 by the full amount of unrealized gains and losses, net of taxes, included in equity on item no. 8434.

Do not include unrealized gains on available-for sale debt securities or on equity securities in a trading portfolio.

For "BHCK" includes the amount of pretax net unrealized holding gains (i.e., fair value in excess of historical cost) that the reporting bank holding company elects to include in its supplementary (Tier 2) and total capital ratios.

The Federal Reserve Board's Capital Adequacy Guidelines for Bank Holding Companies havae been amended to permit bank holding companies to include in supplementary (Tier 2) and total capital up to 45 percent of the pretax net unrealized holding gains on available-for-sale securities with readily determinable fair values. Bank holding companies that elect to include an amount of unrealized gains in its Tier 2 and total capital must also include the same amount in its risk-weighted asssets that is used for all of its risk-based capital ratios (including the Tier 1 risk-based capital ratio).

Do not report the entire amount of the pretax net unrealized holding gains on available-for-sale securities with readily determinable fair values in this item. Only report the amount of pretax net unrealized holding gains (up to 45%) that the bank holding company has elected to include in its supplementary (Tier 2) and total capital as allowed by the amended Capital Adequacy Guidelines.

Do not include unrealized gains on available-for-sale debt securities or on equity securities in a trading portfolio.

COMPARABILITY:

Beginning 3/31/01, for series RCFD and RCON, report the pretax net unrealized holding gain (i.e., the excess of fair value as reported in Schedule RC-B, item 7, column D, over historical cost as reported in Schedule RC-B, item 7, column C), if any, on available-for-sale equity securities that is includible in Tier 2 capital subject to the limits specified by the capital guidelines of the reporting bank's primary federal supervisory authority. The amount reported in this item cannot exceed 45 percent of the bank's pretax net unrealized holding gain on available-for-sale equity securities with readily determinable fair values.

Beginning 3/31/1999, reported for series BHCK.

NOTE:

FFIEC 101 -- Report in this item the amount reported on Schedule R of the bank Call Report (FFIEC 031 or 041) or the BHC FR Y-9C.

Reported in Schedule RC-R Regulatory Capital for the FFIEC 031 and 041 reports.

Reported in Schedule HC-R for the FR Y-9C (BHCK) report.

Beginning 9/30/1999, for the SVGL report, pursuant to regulations revised in September 1998, savings associations may report 45% of the amount of any pretax unrealized gains, net of any unrealized losses, on available-for-sale equity securities included in item no. 0621 (Equity Securities Subject to SFAS No. 115). If losses exceed gains, no amount is reported on this line.

Definition revised 12/31/1998 for series SVCC.

Definition revised 9/30/1998 for series SVCC.

Reported on Schedule CCR of the SVGL report.

For the UBPR series, the FDIC's Data Element is SEC-MKTBL-UNRL-GL.

BAGR Original Variable name: T2AFS Formula:

T2AFS=IF DT ge 20010331 THEN T2AFS = RCFD2221/1000;