Data Dictionary
Item Number 3284
CUMULATIVE FOREIGN CURRENCY TRANSLATION ADJUSTMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK3284 | 1986-06-30 | 2000-12-31 | No | FR Y-9C |
| BHCS3284 | 1995-03-31 | 2000-12-31 | No | FR Y-11Q |
| RCFD3284 | 1984-03-31 | 2000-12-31 | No | Multiple Forms |
| RCON3284 | 1984-03-31 | 1993-12-31 | No | FR 2886b |
| SUBC3284 | 1984-12-31 | 2001-03-31 | No | FR 2314a/b/c |
Data Description:
Includes the sum of the bank's foreign currency translation adjustments accumulated in accordance with FASB No. 52. A net debit balance should be reported in parentheses. Foreign currency translation, is the process of translating financial statements from the foreign office's functional currency into the reporting currency. Such translation normally is performed only at reporting dates. Amounts accumulated will not be included in the bank's results of operations until such time as the foreign office is disposed of, when they will be used as an element to determine the gain or loss on disposition.
NOTE:
Reported on the Balance Sheet for the FR Y-11Q (BHCS) report.