Data Dictionary
Item Number 5165
ASSETS RECORDED ON THE BALANCE SHEET WHICH ARE ASSIGNED TO THE 20 PERCENT RISK CATEGORYCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCFD5165 | 1990-03-31 | 1990-12-31 | Yes | Multiple Forms |
| RCFD5165 | 1991-03-31 | 2000-12-31 | Yes | Multiple Forms |
| RCON5165 | 1990-03-31 | 2000-12-31 | Yes | Multiple Forms |
Data Description:
Includes the book value (fair value for assets held in trading accounts) of all assets recorded on the reporting bank's balance sheet which are assigned a 20 percent risk weight under the risk-based capital guidelines. However, for available-for-sale debt securities assigned to the 20 percent risk category, report the amortized cost of such securities rather than the fair value at which they are reported on the balance sheet. For available-for-sale equity securities, if total cost exceeds total fair value, report in this item the fair value of available-for-sale equity securities assigned to the 20 percent risk category rather than their cost; if total fair value exceeds total cost, report in this item the cost of available-for-sale equity securities assigned to the 20 percent risk category rather than the fair value at which they are reported on the balance sheet.
NOTE:
Beginning 3/31/1999, definition was revised.
For series RCFD and RCON, reported as confidential for March, June, & September of the 1990 reporting period.
Reported on Schedule RC-R - Regulatory Capital for the FFIEC 031, 032, 033, and 034 reports.
COMPARABILITY:
Prior to 3/31/97, reported as a derived item which included the sum of items 3798, 3799, and 3800.