Data Dictionary
Item Number 3707
FSLIC CAPITAL CONTRIBUTIONSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL3707 | 1989-03-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes the difference between the amount of unamortized goodwill and identifiable intangibles reported in accordance with GAAP in item 0507 and the amount that would have been reported under prior regulatory reporting practices as contributed capital.
This difference arises when forbearances are granted in connection with a FSLIC-assisted merger or acquisition. Under prior regulatory reporting practices the amount of FSLIC assistance was normally reported in regulatory capital.
GAAP requires that goodwill be reduced by the amount of FSLIC assistance in a merger accounted for under the purchase method of accounting. The amount reported in this item represents the unamortized amount of the assistance remaining in "Intangible Assets: Goodwill and Other (0507)".