Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 3368

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the quarterly average for the entity's total assets as defined for "Total Assets 2170" (reported in Schedule RC for the FFIEC 031, 032, 033 and 034 reports and in Schedule HC for the FR Y-9C report) as of the close of business for each day for the calendar quarter (approximately 90 calendar days) or an average of the balances as of the close of business on each Wednesday during the calendar quarter. For days that an office of the entity (or any of its consolidated subsidiaries or branches) is closed (e.g., Saturdays, Sundays, or holidays), the amount outstanding from the previous business day is reported. An office is considered closed if there are no transactions posted to the general ledger as of that date. Note: The quarterly average for total assets reflects all debt securities (not held for trading) at amortized cost, available-for-sale equity securities with readily determinable fair values at the lower of cost or fair value, and equity securities without readily determinable fair values at historical cost. In addition, to the extent that net deferred tax assets included in the entity's total assets, if any, include the deferred tax effects of any unrealized holding gains and losses on available-for-sale debt securities, these deferred tax effects may be excluded from the determination of the quarterly average for total assets. If these deferred tax effects are excluded, this treatment must be followed consistently over time. COMPARABILITY: Beginning 3/31/04, reported on Schedule SI for the SVGL report. Beginning 3/31/03, reported on Notes to the Balance Sheet - Predecessor Financial Items for the FR Y-9C (BHCK) report. Beginning 3/31/01, for series BHCK, report the bank holding company's average total assets as reported in Schedule HC-K, item 5. Prior to 3/31/97, multibank holding companies with total consolidated assets of less than $150 million did not report Schedule HC-E. Beginning 6/30/96, for the FR Y-9C (BHCK) report, bank holding companies are now permitted to offset securities purchased under agreements to resell (reverse repurchase agreements) and securities sold under agreements to repurchase (repurchase agreements) in accordance with FASB Interpretation No. 41 (FIN 41) in determining the average balances for this item and in calculating the asset denominator of their risk-based and leverage capital ratios. Beginning 12/31/94, for the FR Y-9C (BHCK) report, securities purchased under agreements to resell must be reported on a gross basis (i.e., cannot be offset by securities sold under agreements to repurchase). Prior to 3/31/84, includes the average of "Total Assets (2170)" for the 30 calendar days (or calendar month) ending with the Call date. NOTE: UBPR is a four period average defined as: IF H-AVGASSETS > 0 THEN    H-AVGASSETS ELSE IF H-AVGASSETS < 1 THEN    H-ASSETS SUAB series is reported on the DB2 SURH01 table. Reported on Schedules HC-K and HC-R for the FR Y-9C (BHCK) report. Prior to 3/31/01, reported on Schedule HC-E for the FR Y-9C report. Reported on Schedule RC-K for the FFIEC 031, 032, 033 and 034 reports. For the UBPR series, the FDIC's Data Element name is ASET_QAVG_SRC. This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR). BAAQ Original Variable name: AVGTA Formula: AVGTA=IF DT ge 19781231 Then AVGTA=RCFD3368/1000; BAAY Original Variable name: AVGAYTD Formula: AVGAYTD=5 Quarter Averaging If QT eq 1 Then AVGAYTD=AVGA&QT1; If QT eq 2 Then AVGAYTD=(AVGA&QT1.+AVGA&QT2.)/2; If QT eq 3 Then AVGAYTD=(AVGA&QT1.+AVGA&QT2.+AVGA&QT3.)/3; If QT eq 4 Then AVGAYTD=(AVGA&QT1.+AVGA&QT2.+AVGA&QT3.+AVGA&QT4)/4; IF DT ge 19781231 THEN AVGA&QT#.=RCFD3368