Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 3240

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes: 1. Amounts paid in excess of par value from the issuance of common stock for cash or nonmonetary assets; and 2. Permanent capital contributions by the stockholders not related to the purchase of stock. Deducted is the cost of treasury stock in excess of par value. However, this line is not to be deducted to a negative amount. Any amount in excess of contributed capital is deducted from item 3250 and reported as a negative amount in item 4697. Amounts reported as paid in excess of par attributable to the exchange of nonmonetary assets for equity securities or to a permanent contribution by an affiliated party should be based on the affiliated party's cost basis (carrying value) of the assets received as determined in accordance with GAAP. Similar transactions with nonaffiliated parties should be recorded at the fair value of the assets received or the fair value of stock issue, determined on the basis of whichever is more clearly evident. Excludes: 1. Paid-in capital from the issuance of preferred stock; reported in item 3489; or 2. FSLIC Capital contributions; reported as a reduction from goodwill in item 0507. COMPARABILITY: Beginning 12/31/02, reported on Schedule Bs for the FR Y-11 (BHCS) report. Beginning 12/31/02, reported on Schedule BS for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule BS for the FR 2314 (SUBC) report. Beginning March 31, 2000 for the Focus report, title is "Ownership Equity-Corporation: Additional Paid-In Capital" and is reported on the Statement of Financial Condition. NOTE: For the FR Y-9LP (BHCP) report and the FR Y-9C (BHCK) report, excludes any portion of the proceeds received from the sale of limited-life preferred stock in excess of its par or stated value (reported in item 4062 or for the FR Y-11Q (BHCS), item 1729) or any portion of the proceeds received from the sale of perpetual preferred stock in excess of its par or stated value (reported in item 3283). Reported in Schedule HC for the FR Y-9C (BHCK) report. For the (BHCP) FR Y-9LP report, the MDRM reflects data starting for the period of June 30, 1986 thru current archival file. Reported on the Balance Sheet for the FR Y-11Q (BHCS) report. For the UBPR series, the FDIC's Data Element name is H-SURPLUS. FRBS - The balance of this account represents the portion of net income that is retained by the Bank. At the end of each year surplus should be credited (or debited) with whatever amount is necessary to equate the balance in the account with the amount of paid-in capital. Other than at the end of the year, no changes in surplus should be made without specific approval by the Board of Governors. Should the year-end Capital Paid-In balance require adjustment between December 31 and year-end closing, this account must be re-equated to the adjusted paid-in capital amount during the closing process. Accumulated Other Comprehensive Income (AOCI) is treated as a component of each Reserve Bank's Surplus account and the Bank should establish the necessary accounts to separately identify and record AOCI transactions. The balance of AOCI should be included with the Bank's surplus balance in computing the amount necessary to equate surplus with the amount of paid-in capital, as discussed in the preceding paragraph. The purpose of surplus is to provide additional capital and to help lessen the possibility of Reserve Banks' having to call on member banks for additional capital. Various changes have taken place over the years in the level of surplus. The present level was established in 1964. Previously, it was two times the balance of the paid-in capital. SVC2, SVC3, SVC4 = OTS Account HC624 SVP2, SVP3, SVP4 = OTS Account HC224