Data Dictionary
Item Number 3698
ADJUSTMENTS TO MODIFIED EQUITY CAPITAL FOR INSTITUTIONS REPORTING ON A GAAP BASISCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL3698 | 1989-03-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Reported by institutions that are reporting completely on a GAAP basis. This means that the reporting institution is not reporting deferred losses pursuant to 563c.14 in "Deferrals Pursuant to 563c.14 (3684)" and/or accounts for all investments in mutual funds in accordance with GAAP. Includes:
1. The amount of unamortized deferrals pursuant to FHLBB Regulation 563c.14 that would have been reported in "Deferrals Pursuant to 563c.14 (3684)" if the reporting institution has not elected to report on a GAAP basis; and/or
2. The amount of recognized but unrealized losses on mutual funds investing in assets meeting FHLBB liquidity requirements that the reporting institution would not have recognized had the reporting institution not elected to report these investments on a GAAP basis.