Data Dictionary
Item Number 3547
REVALUATION LOSSES ON INTEREST RATE, FOREIGN EXCHANGE RATE, AND OTHER COMMODITY AND EQUITY CONTRACTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR3547 | 1994-03-31 | 9999-12-31 | No | |
| BHCK3547 | 1994-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCT3547 | 2009-06-30 | 9999-12-31 | No | FR Y-9C |
| BHDM3547 | 2008-03-31 | 2018-03-31 | No | FR Y-9C |
| RCFD3547 | 1994-03-31 | 9999-12-31 | No | Multiple Forms |
| RCFN3547 | 1996-03-31 | 2007-12-31 | No | FFIEC 002 |
| RCFN3547 | 2008-03-31 | 9999-12-31 | No | FFIEC 002 |
| RCON3547 | 1994-03-31 | 2018-03-31 | No | Multiple Forms |
| WALB3547 | 1996-10-02 | 2009-06-24 | Yes | FR 2069 |
| WRBK3547 | 1996-10-02 | 2009-06-24 | Yes | FR 2416 |
| WRJK3547 | 1996-10-02 | 9999-12-31 | Yes | |
| WRSS3547 | 2009-07-01 | 2014-12-31 | Yes | FR 2644 |
Data Description:
Includes the amount of revaluation losses (i.e., liabilities) from the "marking to market" of interest rate, foreign exchange rate, and other off-balance sheet commodity and equity contracts held for trading purposes. Revaluation gains and losses (i.e., assets and liabilities) from the "marking to market" (or the "lower of cost or market") of the reporting entity's interest rate, foreign exchange rate, and other off-balance sheet commodity and equity contracts executed with the same counterparty that meet the criteria for a valid right of setoff contained in FASB Interpretation No. 39 (e.g., those contracts subject to a qualifying master netting arrangement) may be reported on a net basis using this item and item 4549 (reported in Schedule RC-D on the FFIEC 032 report) or item A252 (reported in Schedule RAL on the FFIEC 002 report), as appropriate. (Note: For the FR Y-9C (BHCK) report, the sum of this item and item 3546 equals the amount reported in Schedule HC, item 3548 "Trading Liabilities".) NOTE: Reported in Schedule HC-B (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 (as reported in Schedule HC-F, Part III, items 1.a through 1.e). Beginning 3/31/96, reported in Schedule RAL (RCFD and RCFN) for the FFIEC 002 report. Reported in Schedule RC-D (RCFD and RCON), only by banks filing the FFIEC 031 and 032 reports that have $1 billion or more in total assets or $2 billion or more in par/notional amount of off-balance sheet interest rate, foreign exchange rate, and other commodity and equity contracts. Reported on the FR 2416 (WRBK) and FR 2069 (WALB) reports. COMPARABILITY: Prior to 3/31/95, reported in Schedule HC-G for the FR Y-9C report. BAGR Original Variable name: TLOSS Formula: TLOSS=IF DT ge 19940331 THEN TLOSS=RCFD3547/1000; 3-4-2013 SPECIAL NOTE: FFIEC 002 report - RCON3547 will be derived from 19960331 to 99991231 using the formula SUM(RCFD3547, -RCFN3547). Currently, the data does not exist. The data will be retroactively added to the FDR XMBA series. Work has begun on this change. Projected completion is end of March 2013.