Data Dictionary
Item Number 4356
CHANGES INCIDENT TO BUSINESS COMBINATIONS, NETCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGQ4356 | 1976-03-31 | 9999-12-31 | No | |
| BAGY4356 | 1976-12-31 | 9999-12-31 | No | |
| BHCK4356 | 1986-06-30 | 9999-12-31 | No | FR Y-9C |
| CASK4356 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPK4356 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSK4356 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| RIAD4356 | 1976-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
If the bank has entered into a business combination which became effective during the reporting period and which has been accounted for as a pooling of interests, report the historical equity capital balances of the bank or other business acquired as of the end of the previous calendar year. If the bank purchased another bank or business during the reporting period, includes the fair value of any perpetual preferred or common shares issued (less the direct cost of issuing the shares) less any goodwill charged against undivided profits. If for any reason goodwill is charged-off, a net reduction of equity capital may result. Excludes the fair value of limited-life preferred stock issued in connection with purchase acquisitions.
If the bank has been acquired in a transaction accounted for using push down accounting, reported in this item is the initial increase or decrease in equity capital that results from the application of push down accounting, i.e., the difference between the bank's total equity capital as of the end of the previous calendar year and its restated equity capital after the push down adjusting entries have been recorded as of the acquisition date. For further information on push down accounting, see the Glossary entry for "business combinations" in the Report of Condition and Income Instruction Booklet.
Includes any retroactive adjustments that result from the realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries and other purchased businesses.
BAGQ Original Variable name: CIBCNQ Formula:
CIBCNQ=IF DT GE 19760331 Then CIBCNQ=RIAD4356/1000;
BAGY Original Variable name: CIBCN Formula:
CIBCN=IF DT ge 19761231 THEN CIBCN = RIAD4356/1000;