Data Dictionary
Item Number 3689
QUALIFYING REDEEMABLE PREFERRED STOCKCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
SVGL3689 | 1989-03-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes qualifying nonpermanent preferred stock that was issued prior to July 23, 1985, and the qualifying portion of preferred stock issued pursuant to FHLBB Regulation 563.7-5 on or after July 23, 1985.
Qualifying redeemable preferred stock includes preferred stock that has a stated maturity, a required redemption provision, or a redemption that is at the option of the holder. Dividends are charged to expense in "Interest Charges on: Other Definitional Capital Instruments, Net (4692)" when declared.
Preferred stock of finance subsidiaries and nonqualifying preferred stock are reported in "Other Borrowings (2052)".