Data Dictionary
Item Number 4336
ACCUMULATED NET GAINS (LOSSES) ON CASH FLOW HEDGESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAAB4336 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| BAGR4336 | 1999-03-31 | 9999-12-31 | No | |
| BHCK4336 | 1999-03-31 | 2014-12-31 | No | FR Y-9C |
| BHCP4336 | 1999-03-31 | 2000-12-31 | No | FR Y-9LP |
| BHCS4336 | 1999-03-31 | 2000-12-31 | No | FR Y-11Q |
| BHSP4336 | 1999-06-30 | 2000-12-31 | No | FR Y-9SP |
| CASK4336 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPK4336 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSK4336 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CUCP4336 | 2001-01-31 | 9999-12-31 | No | NCUA 5310 |
| CUSA4336 | 2000-12-31 | 9999-12-31 | No | NCUA 5300/5300S |
| RCFD4336 | 1999-03-31 | 2014-12-31 | No | FFIEC 031 |
| RCON4336 | 1999-03-31 | 2014-12-31 | No | Multiple Forms |
| UBPR4336 | 1999-03-31 | 9999-12-31 | No |
Data Description:
Includes the effective portion of the accumulated change in fair value (gain or loss) on derivatives designated and qualifying as cash flow hedges in accordance with FASB Statement No. 133, "Accounting for Derivative Instruments and Hedging Activities."
Under Statement No. 133, a bank that elects to apply hedge accounting must exclude from net income the effective portion of the change in fair value of a derivative designated as a cash flow hedge and record it on the balance sheet in a separate component of equity capital (referred to as "accumulated other comprehensive income" in the accounting standard). The ineffective portion of the cash flow hedge must be reported in earnings. The equity capital component (i.e., the accumulated other comprehensive income) associated with a hedged transaction should be adjusted each reporting period to a balance that reflects the lesser (in absolute amounts) of:
(1) The cumulative gain or loss on the derivative from inception of the hedge, less (a) amounts excluded consistent with the bank's defined risk management strategy and (b) the derivative's gains or losses previously reclassified from accumulated other comprehensive income into earnings to offset the hedged transaction, or
(2) The portion of the cumulative gain or loss on the derivative necessary to offset the cumulative change in expected future cash flows on the hedged transaction from inception of the hedge less the derivative's gains or losses previously reclassified from accumulated other comprehensive income into earnings.
Accordingly, the amount reported in this item should reflect the sum of the adjusted balance (as described above) of the cumulative gain or loss for each derivative designated and qualifying as a cash flow hedge. These amounts will be reclassified into earnings in the same period or periods during which the hedged transaction affects earnings (for example, when a hedged variable-rate interest receipt on a loan is accrued or when a forecasted sale occurs).
COMPARABILITY:
FFIEC 101 Report in this item the amount reported on Schedule R of the Call Report (FFIEC 031 or 041) or the BHC FR Y-9C.
Beginning 01/31/01, reported on the CUCP report.
Beginning 12/31/00, reported on the CUSA report and includes the effective portion of the accumulated change in fair value (gain or loss) on derivatives designated and qualifying as cash flow hedges in accordance with SFAS 13, "Accounting for Derivative Instruments and Hedging Activities."
NOTE:
Reported on Schedule RC for the FFIEC 031, 032, 033, and 034 reports.
Reported on Schedule HC-R for the FR Y-9C (BHCK) report.
Prior to 3/31/01, reported on Schedule HC for the FR Y-9C (BHCK) report.
Reported on Schedule PC for the FR Y-LP (BHCP) report.
Reported on the Balance Sheet for the FR Y-9SP (BHSP) report.
Reported on the Balance Sheet for the FR Y-11Q (BHCS) report.
For the UBPR series, the FDIC's Data Element name is H-ACCGLCFHEDG
This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR).
BAGR Original Variable name: ANGCFH Formula:
ANGCFH=IF DT ge 19990331 THEN ANGCFH = RCFD4336/1000;