Data Dictionary
Item Number 3247
UNDIVIDED PROFITS AND CAPITAL RESERVES (RETAINED EARNINGS)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAAB3247 | 2014-03-31 | 9999-12-31 | No | FFIEC 101 |
| BHCK3247 | 1986-06-30 | 9999-12-31 | No | FR Y-9C |
| BHCP3247 | 1986-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHCS3247 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| BHCT3247 | 2014-03-31 | 2018-12-31 | No | FR Y-9C |
| BHSP3247 | 1994-06-30 | 9999-12-31 | No | FR Y-9SP |
| CACT3247 | 2014-09-30 | 2017-06-30 | Yes | FR Y-14A |
| CASK3247 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPB3247 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPK3247 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPL3247 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPM3247 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPN3247 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CLCE3247 | 2012-09-30 | 9999-12-31 | Yes | FR Y-14Q |
| CPSB3247 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CPSK3247 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CQCC3247 | 2014-06-30 | 2019-09-30 | Yes | FR Y-14Q |
| CQCD3247 | 2014-06-30 | 2019-09-30 | Yes | FR Y-14Q |
| FNBK3247 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| ISUD3247 | 1990-06-30 | 2005-03-31 | Yes | FR Y-20 |
| RCFD3247 | 1969-06-30 | 1988-12-31 | No | Multiple Forms |
| RCFD3247 | 1989-03-31 | 1993-12-31 | No | Multiple Forms |
| RCFD3247 | 1994-03-31 | 9999-12-31 | No | Multiple Forms |
| RCON3247 | 1959-06-10 | 1996-09-30 | No | Multiple Forms |
| RIAD3247 | 1976-03-31 | 1982-12-31 | No | Multiple Forms |
| SECF3247 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
| SUBC3247 | 1984-12-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
Includes the amount of undivided profits and capital reserves (retained earnings) less any net unrealized loss in the marketable equity securities portfolio and less the carrying value of Treasury stock as of the report date. The amount of the undivided profits and capital reserves (retained earnings) reflects the transfer of net income, declaration of dividends, transfers to surplus, and any other appropriate entries. A net unrealized loss on marketable equity securities is the amount by which the aggregate cost of the marketable equity securities portfolio exceeds its aggregate market value as of the report date. The amount of the net unrealized loss that must be reported as a deduction in the equity capital section of the balance sheet generally should not be reduced by a tax effect. Capital reserves includes: (1) Reserve For Undeclared Stock Dividends - Includes amounts set aside to provide for stock dividends (not cash dividends) not yet declared; (2) Reserve For Undeclared Cash Dividends - Includes amounts set aside for cash dividends on common and preferred stock not yet declared. (Cash dividends declared but not yet payable should be included in "Other Liabilities (2938)," (item 2750 for the (BHCK) series); (3) Retirement Account (for limited-life preferred stock or notes and debentures subordinated to deposits) - Includes amounts allocated under the plan for retirement of limited-life preferred stock or notes and debentures subordinated to deposits contained in the bank's articles of association or in the agreement under which such stock or notes and debentures were issued; (4) Reserve For Securities - Includes all reserves for securities created by appropriations of undivided profits. However, valuation allowances for securities created by charges to expense are to be deducted from the related category of securities; and (5) Reserve For Contingencies - Includes amounts set aside for possible unforeseen or indeterminate liabilities not otherwise reflected on the bank's books and not covered by insurance. This reserve may include, for example, reserves set up to provide for possible losses which the bank may sustain because of lawsuits, the deductible amount under the bank's blanket bond, defaults on obligations for which the bank is contingently liable, or other claims against the bank. A reserve for contingencies represents a segregation of undivided profits. It should not include any element of known losses or of any probable losses the amount of which can be estimated with reasonable accuracy. Excludes from undivided profits and capital reserves (retained earnings): (1) The amount of the cumulative foreign currency translation adjustment (included in item 3284); (2) Any portion of the proceeds received from the sale of perpetual preferred stock and common stock in excess of its par or stated value (included in item 3240) except where required by state law or regulation; (3) Any portion of the proceeds received from the sale of limited-life preferred stock in excess of its par or stated value (included in item 3200 (in item 4062 for the (BHCK) series and in item 1729 for the (BHCS) series); and (4) "Reserves" that reduce the related asset balances such as valuation allowances (e.g., allowance for loan and lease losses), reserves for depreciation, and reserves for bond premiums. 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 3/31/2000, for the Focus report, title is "Ownership Equity-Corporation:Retained Earnings" and is reported on the Statement of Financial Condition" Prior to 3/31/94, reported as a derived item in Schedule RC-Balance Sheet for the FFIEC 031-034 reports. Beginning 3/31/89, for the FFIEC 031-034 reports, reported as a derived item. Includes "Undivided Profits and Capital Reserves (3632)" minus "Net Unrealized Loss on Marketable Equity Securities (0297)" on the Schedule RC-Balance Sheet. Prior to 3/31/84, includes the sum of "Undivided Profits (3250)" and "Reserves for Contingencies and Other Capital Reserves (3260)". NOTE: Beginning 6/30/01, for the 2314a report, title changed from "Undivided Profits and Capital Reserves" to "Retained Earnings." Beginning 6/30/1997, reported in the DB2 SURH01 Table. Reported as a single item in Schedule RC-Balance Sheet (RCON) for the FR 2886A report. Reported as a single item in Schedule RC-Balance Sheet (RCFD) for the FR 2886B report. Reported in Schedule HC, as retained earnings 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. Reported on the Balance Sheet for the FR Y-9SP (BHSP) report. For the UBPR series, the FDIC's Data Element name is H-UNDIVDAGG