Data Dictionary
Item Number 2685
ADJUSTMENTS TO NET INCOME LESS CASH DIVIDENDSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL2685 | 1988-04-30 | 1989-03-31 | Yes | FHLBB 1313 |
Data Description:
Includes adjustments to net income that do not require the filing of an amended report and do not include write-offs and adjustments to valuation allowances. Less cash dividends includes all cash dividends declared during the month on capital instruments qualifying as regulatory capital. Also includes dividends on: (1) qualifying preferred stock; (2) common stock; (3) qualifying mutual capital certificates; (4) net worth certificates; (5) income capital certificates; and permanent capital certificates. Does not include: (1) dividends issued in stock of the reporting institution (stock dividends or stock splits); and (2) interest paid on qualifying subordinated debentures.
If cash dividends and/or negative adjustments to net income exceeds positive adjustments to net income (i.e, the resulting amount is a debit), enter the negative amount in brackets.