Data Dictionary
Item Number 4091
GAINS (LOSSES) ON SECURITIES NOT HELD IN TRADING ACCOUNTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHBC4091 | 2003-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCC4091 | 1995-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCK4091 | 1981-06-30 | 1993-12-31 | No | FR Y-9C |
| BHCP4091 | 1986-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHCS4091 | 2002-12-31 | 9999-12-31 | No | FR Y-11/FR Y-11S |
| FNBK4091 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| RIAD4091 | 1984-03-31 | 9999-12-31 | No | Multiple Forms |
| SUBI4091 | 2003-06-30 | 9999-12-31 | No |
Data Description:
Includes the net gain or loss realized during the calendar year to date from the sale, exchange, redemption, or retirement of all securities reportable in Schedule RC, "Securities (0390)", (i.e., securities not held in trading accounts). The gain or loss is the difference between the sales price (excluding interest at the coupon rate accrued since the last interest payment date, if any) and the amortized cost. Also includes (1) net unrealized losses (and subsequent recoveries of such net unrealized losses to the extent provided for through a valuation allowance) during the calendar year to date on debt securities held for sale and(2) write-downs charged to expense and provisions for credit losses prior to sale, redemption, or maturity on all securities not held in trading accounts, including debt securities held for sale. If the amount reported is a net loss, the amount should be enclosed in parentheses. Should not adjust for applicable income taxes, (all applicable income taxes, other than those applicable to extraordinary items and other adjustments, are reported in "Applicable Income Taxes (4302)". Excludes: (1) gains and losses from the sale of securities that are included in Schedule RC, "Assets Held in Trading Accounts (2146)", (reported in "All Other Noninterest Income (5408)"); (2) charge-offs and write-downs of investment securities prior to sale, maturity, or redemption because of a decline in value, judged to be other than temporary, and subsequent recoveries of amounts charged-off or written down (reported in "Other Noninterest Expense (4092)", and "All Other Noninterest Income (5408)", respectively); (3) net unrealized losses on marketable equity securities and subsequent recoveries of such net unrealized losses (reported in Schedule RI-A, "Change in Net Unrealized Loss on Marketable Equity Securities (4413)"); and (4) net gains (losses) from the sale of detached securities coupons and the sale of ex-coupon securities (reported in "All Other Noninterest Income (5408)", or "Other Noninterest Expense (4092)", as appropriate). NOTE: Reported on the Income Statement for the FR Y-11I (BHCC) report. For the (BHCK) FR Y-9C report, the MDRM reflects data starting for the period of June 30, 1981 archival file. COMPARABILITY: Beginning 6/30/03, reported on Schdule IS - Income Statement for the FR 2314 report. Beginning 3/31/03, reported on Notes to the Income Statement - Predecesor Financial Items for the FR Y-9C (BHCK) report. Beginning 12/31/02, reported on Schedule FR Y-7N (FNBK) report. Reported on Schedule G for the FR 2886b report. Beginning 3/31/01, reported as a derived item on the FFIEC 041 report. Includes the sum of items (3196) "Realized Gains(Losses) on Available-for-Sale Securities" and (3521) "Realized Gains (Losses) on Held-to-Maturity Securities". Reported on the Schedule RI - Income Statement. Beginning 3/31/94, includes the sum of "Realized Gains (Losses) On Held-To-Maturity Securities (3521)" and "Realized Gains (Losses) On Available-For-Sale Securities (3196)".