Data Dictionary
Item Number 3777
UNAMORTIZED BALANCE OF QUALIFYING INTANGIBLE ASSETSCall confidentiality applies to FFIEC 031/041.
Series | Start Date | End Date | Confidential? | Reporting Forms |
---|---|---|---|---|
RCFD3777 | 1990-03-31 | 1992-12-31 | No | FFIEC 031 |
RCON3777 | 1990-03-31 | 1992-12-31 | No | Multiple Forms |
Data Description:
Includes the unamortized amount of intangible assets, exclusive of those reported in "Unamortized Balance of Intangible Assets Booked Prior to April 15, 1985 (3168)", that are determined, with the concurrence of the Office of the Comptroller of the Currency (OCC), to meet the definition outlined in the OCC's risk-based capital guidelines. At this time, only purchased mortgage servicing rights have been determined by the OCC to meet the three-part criteria for qualifying intangibles.
NOTE:
To be completed by national banks only.