Data Dictionary
Item Number 4591
CHANGES IN THE OFFSETTING DEBT TO THE LIABILITY FOR EMPLOYEE STOCK OWNERSHIP PLAN (ESOP) GUARANTEED BY THE BANK HOLDING COMPANYCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK4591 | 1987-09-30 | 9999-12-31 | No | FR Y-9C |
| CASK4591 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPK4591 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSK4591 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
Data Description:
The total amount that reflects any changes during the calendar year-to-date to the offsetting debt to the liability recorded by the bank holding company in connection with ESOP debt guaranteed by the reporting company (i.e., equity contra account). The changes results either from: 1) the booking of an offsetting debt to any new ESOP debt guaranteed by the consolidated bank holding company or; 2) any reduction in the equity contra account existing guaranteed ESOP debt is amortized.