Data Dictionary
Item Number 3402
QUARTERLY AVERAGE OF EARNING ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHBC3402 | 2003-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCK3402 | 1981-06-30 | 2000-12-31 | No | FR Y-9C |
| RCFD3402 | 1984-03-31 | 1986-12-31 | No | Multiple Forms |
| RCFD3402 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| RCON3402 | 1984-03-31 | 1986-12-31 | No | Multiple Forms |
| RCON3402 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
Includes the quarterly average for those assets that the bank holding company considers earning assets. Earning assets includes interest-bearing balances due from depository institutions (reported in Schedule HC, items 0395 and 0397), securities (reported in Schedule HC, items 1754 and 1773), federal funds sold and securities purchased under agreements to resell (reported in Schedule HC, items 0276 and 0277), loans and leases, net of unearned income (reported in Schedule HC, item 2122) and trading assets (reported in Schedule HC, item 3545). Assets in these categories that are in nonaccrual status may be included in earning assets. For purposes of this schedule (Schedule HC-E) (BHCK), the quarterly averages are calculated using the amortized cost (or historical cost for equity securities) for both held-to-maturity securities and available-for-sale securities. (See comparability below.)
NOTE:
Beginning 3/31/01, for series RCFD and RCON, derived for FDIC. These items will not be available until Interagency Call Central Repository is active in 2005.
Reported on Schedule HC-E for the FR Y-9C report.
Reported on Schedule HC-K for the FFIEC 031, 032, 033, and 034 reports.
COMPARABILITY:
Beginning 3/31/03, for BHBC title is "Average Earnings Assets" and is reported on Notes to the Income Statement - Predecessor Financial Items for the FR Y-9C (BHCK) report.
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 3/31/87, for the FFIEC 031-034 reports, and prior to 3/31/94, for the FR Y-9C report, includes the quarterly average for those assets that the reporting entity considers earning assets. Earning assets includes "Interest-Bearing Balances Due from Depository Institutions (0071)", "Securities (0390)", "Federal Funds Sold and Securities Purchased Under Agreements to Resell (1350)", "Loans and Leases, Net of Unearned Income (2122)", and "Assets Held in Trading Accounts (2146)". Assets in these categories that are in nonaccrual status may be excluded from earning assets.