Data Dictionary
Item Number 2729
IF THE REPORTING INSTITUTION RESTATED ITS BALANCE SHEET FOR THE FIRST TIME THIS QUARTER AS A RESULT OF APPLYING PUSH-DOWN ACCOUNTING, ENTER THE DATE OF THE REORGANIZATION (STATE NUMERICALLY; E.G. 12/01/1987)Call confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
SVGL2729 | 1988-06-30 | 2006-12-31 | Yes | Multiple Forms |
Data Description:
Includes the date (month, day, and year) of the acquisition of the reporting institution if push-down accounting was applied this quarter. This should be reported only during the quarter push-down accounting is first applied, and should also be entered even in subsequent quarters if material adjustments are made.This date should also be reported if push-down adjustments are applied retroactively. For example, if the acquisition took place on December 10, 1997, but the reporting savings association's balance sheet was restated in February 1998, enter 12101997 on the March 1998 TFR.