Data Dictionary

Item Number 3777
UNAMORTIZED BALANCE OF QUALIFYING INTANGIBLE ASSETS

Call 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.

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Last update: May 10, 2024