Data Dictionary
Item Number 4827
MEMBERSHIP IN EXCHANGESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| ISUD4827 | 1990-06-30 | 2005-03-31 | Yes | FR Y-20 |
| SECF4827 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
| SECN4827 | 2000-03-31 | 9999-12-31 | Yes | SEC 1695/1696 |
Data Description:
Includes prepaid amounts for membership in exchanges at cost or at a lesser amount when there is a permanent impairment in value. Exchange memberships that would be subordinate to the claims of general creditors are to be reported at market value with an offsetting amount shown under liabilities subordinated to claims of general creditors. Special exchange memberships with a fixed life should be amortized over the period of expected life.
COMPARABILITY:
Beginning March 31, 2000, for the Focus Report item title is "Memberships in Exchanges: Contributed for use of Company, at Market Value" and is reported on the Statement of Financial Condition.