Data Dictionary
Item Number 4302
APPLICABLE INCOME TAXESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHAS4302 | 1990-12-31 | 1994-12-31 | No | FR Y-11AS |
| BHBC4302 | 2003-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCC4302 | 1988-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCK4302 | 1981-06-30 | 9999-12-31 | No | FR Y-9C |
| BHCP4302 | 1981-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHCQ4302 | 1990-09-30 | 1994-12-31 | No | FR Y-11Q |
| BHCS4302 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| BHSP4302 | 1985-06-30 | 9999-12-31 | No | Multiple Forms |
| CASI4302 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPI4302 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSI4302 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CSAT4302 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CSPT4302 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| FNBK4302 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| RIAD4302 | 1984-03-31 | 9999-12-31 | No | Multiple Forms |
| SUBI4302 | 1987-12-31 | 9999-12-31 | No | FR 2314/FR-2314S |
Data Description:
Includes the total estimated federal, state and local, and foreign income tax expense applicable to "Income (Loss) Before Income Taxes and Extraordinary Items and Other Adjustments (4301)", including the tax effects of gains (losses) on securities not held in trading accounts (i.e., available-for-sale securities and held-to-maturity securities). Includes both the current and deferred portions of these income taxes. (For the "BHSP" series, the consolidated income tax liability should not be reported in this item.) If the amount is a tax benefit rather than tax expense, the amount is enclosed in parentheses. Also includes as applicable income taxes all taxes based on a net amount of taxable revenues less deductible expenses. Includes income tax effects of changes in tax laws or rates. Also includes the effect of changes in the valuation allowance related to deferred tax assets resulting from a change in estimate of the realizability of deferred tax assets, excluding the effect of any valuation allowance changes that are charged or credited directly to the separate component of equity capital for item 8434 (Schedule RC, item 26.b). Includes the tax benefit of an operating loss carryforward or carryback for which the source of the income or loss in the current year is reported in "Income (Loss) Before Income Taxes and Extraordinary Items and Other Adjustments (4301)". Also includes the dollar amount of any material adjustments or settlements reached with a taxing authority (whether negotiated or adjudicated) relating to disputed income taxes of prior years. For the "BHAS" series, income before taxes is equal to the sum of items 4074, 3626, 3627 and 3628 minus the sum of items 4230, 3629 and 3630. Excludes the estimated federal, state and local, and foreign income taxes applicable to: (1) "Extraordinary Items and Other Adjustments, Net of Income Taxes (4320)"; (2) "Cumulative Effect of Changes in Accounting Principles from Prior Years (4411)"; (3) "Corrections of Material Accounting Errors from Prior Years (4412)"; and (4) (on the FFIEC 031 only) "Foreign Currency Translation Adjustments (4414)". NOTE: Reported on Schedule HI, for the FR Y-9C (BHCK) report. For the FR Y-9C (BHCK) and FR Y-9LP (BHCP) reports, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on the Income Statement for the FR Y-9SP (BHSP) report. Reported on the Income Statement for the FR Y-11I (BHCC) report. Reported in Schedule RI - Income Statement, for the FFIEC 031, 032, 033, and 034 reports. COMPARABILITY: Beginning 3/31/03, reported on Notes to the Income Statement - Predecessor Financial Items for the FR Y-9C (BHCK) report. Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR Y-11 (BHCS) report. Prior to 12/31/02, reported on the Income Statement for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR Y-7N report. Beginning 12/31/02, reported on Schedule IS-Income Statement for the FR 2314 (SUBI) report. Prior to 3/31/95, reported for the FR Y-11Q (BHCQ) report. Beginning 3/31/95, reported on the Income Statement for the FR Y-11Q (BHCS) report. Prior to 12/31/84, includes all taxes based on gross revenues or gross receipts. BHSP4302 on FR 2352 19850630 - 19851231 form. There is no data in FDR for any items on FR 2352 for 19850630 - 19851231 time period. Form converted to FR Y-9SP 19860630.