Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 3429

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the amount of all participations acquired by the reporting (nonaccepting) bank or bank holding company or its consolidated subsidiaries in the acceptances of other (accepting) banks or unaffiliated banks that are outstanding, whether acquired from the accepting bank or from others, regardless of the nature of the participation agreement and regardless of the system of debits and credits used to reflect the agreement on the reporting (nonaccepting) bank's or bank holding company's books. Thus, participations in acceptances acquired by the reporting (nonaccepting) bank or bank holding company or its consolidated subsidiaries includes both those that provide for participation in the risk of loss in the event of default by the account party at the time of maturity and those that provide for participation in putting the holder of the acceptance in funds at the maturity of the acceptance.

The reporting (nonaccepting) bank or bank holding company acquiring such participations excludes the current amount of these participations in "Liability on Acceptances Executed and Outstanding (2920)" or in "Customers' Liability on Acceptances Outstanding (2155)" (on the balance sheet (RCON and RCFD) of the Consolidated Report of Condition for the FFIEC 031-034 reports, in Schedule RAL, for the FFIEC 002 report and on Schedule HC (BHCK) for the FR Y-9C report) regardless of the nature of the agreement and regardless of the system of debits and credits used to reflect the agreement on the reporting (nonaccepting) bank's or bank holding company's books. (See the Glossary entry for "bankers acceptances" for a detailed description of the required treatment of bankers acceptances on the Report of Condition in the Report of Condition and Income Instruction Booklet (FFIEC 031-034) or in the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C).)

NOTE:

Beginning 6/30/01, reported in Schedule N for the FFIEC 002 report.

Beginning 3/31/01, for series RCFD and RCON, report in column A the face amount of risk participations in bankers acceptances that have been acquired by the reporting institution and are outstanding. Reported in Schedule RC-R Regulatory Capital for the FFIEC 031 and 041 reports.

Prior to 3/31/01, reported in Schedules HC-F Part III and HC-I, for the FR Y-9C (BHCK) report.

Beginning 3/31/01, no longer reported on the 2886b report.

Reported in Schedule RC-L (RCFD and RCON), for the FFIEC 031, 032, 033, and 034 reports.

Reported in Schedule L (RCFD), for the FFIEC 002 report. Also excludes all transactions with related depository institutions.

Beginning 3/31/01, for series BHCK, report in column A the face amount of risk participations in bankers acceptances that have been acquired by the reporting institution and are outstanding.

In column B, report 100 percent of the face amount reported in column A.

In column D-20% risk weight, include the credit equivalent amount of the portion of risk participations in bankers acceptances that the reporting bank holding company has acquired and subsequently conveyed to U.S. and other OECD depository institutions (and to non-OECD depository institutions for bankers acceptances with remaining maturities of one year or less).

In column F-100% risk weight, include the portion of the credit equivalent amount reported in column B that is not included in columns C and D.

Prior to 3/31/01, for the FR Y-9C report, the sum of the amounts reported in columns A, B, and D (BHC0, BHC2, and BHC9) of this item equals the same item reported in Schedule HC-F, Part II, item 6(b).

Note: The mnemonic prefixes for the risk weight columns in the FR Y-9C report, represents the following:

   BHC0   = (Column A) 0%

   BHC2   = (Column B) 20%

   BHC5   = (Column C) 50%

   BHC9   = (Column D) 100%

For an detailed description of the broad categories of transactions that are assigned to each risk weight category (columns A through D) established by the Risk-Based Guidelines, see the Instructions for Preparation of Reporting Form FR Y-9C Schedule HC-I. If a bank holding company has not established the systems to determine the risk weight(s) applicable for a transaction, it has the option of risk-weighting that transaction at 100%.

COMPARABILITY:

Prior to 6/30/91, for the FR Y-9C report, this Schedule HC-I (BHCK), is reported as confidential. Also reported by bank holding companies with consolidated assets of $150 million or more but less than $1 billion.

For the UBPR series, the FDIC's Data Element name is H-PARTACQUIR

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).

BAGR Original Variable name: RPBAFV Formula:

RPBAFV=IF DT ge 20010331 THEN RPBAFV = RCFD3429/1000;