Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 3528

Call confidentiality applies to FFIEC 031/041.

Data Description:

For each interest rate, foreign exchange rate, or other off-balance sheet commodity or equity contract on which a required payment by the entity's counterparty is past due 90 days or more as of the report date, the amounts, if any, related to the past due contract that the entity carries as assets on its balance sheet (Schedule RC, for the FFIEC 031-032 reports and Schedule HC, for the FR Y-9C report) are reported in this item. These amounts may include an amount accrued as a receivable, the unamortized amount of the premium paid for an interest rate cap or floor, and/or the fair value of a contract in a gain position that has been recorded as an asset.

NOTE:

For series RCFD (FFIEC 002), reported as confidential for the reporting period 3/31/96 thru 3/31/01.

Beginning 3/31/96, reported on Schedule N (RCFD), for the FFIEC 002 report.

Reported on Schedule RC-N (RCFD and RCON), for the FFIEC 031, and 032 reports.

Reported on Schedule HC-H (BHCK), for the FR Y-9C report only by bank holding companies with total consolidated assets of $1 billion or more, or with $2 billion or more in par/notional amounts of interest rate, foreign exchange rate, and other commodity and equity contracts.

For series BHSP, the title is "Consolidated Foreign and Domestic Banking Assets" and reflects the total consolidated foreign and domestic assets reported by all of the bank holding company's subsidiary banks as reported on the banks' Call report.

BAGR Original Variable name: BVD1Q90 Formula:

BVD1Q90=IF DT ge 20010331 THEN BVD1Q90=.; IF DT lt 20010331 and DT ge 19940331 THEN BVD1Q90=RCFD3528/1000;