Data Dictionary
Item Number 5306
QUALIFYING SUBORDINATED DEBT AND REDEEMABLE PREFERRED STOCKCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAAB5306 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| BAGR5306 | 2001-03-31 | 9999-12-31 | No | |
| BHCK5306 | 2001-03-31 | 2008-12-31 | No | FR Y-9C |
| RCFD5306 | 2001-03-31 | 2014-12-31 | No | FFIEC 031 |
| RCON5306 | 2001-03-31 | 2014-12-31 | No | FFIEC 041 |
| SVCC5306 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
| UBPR5306 | 1984-12-31 | 9999-12-31 | No |
Data Description:
Includes perpetual subordinated debentures and mandatory convertibles securities; and maturing subordinated debentures and mandatory convertible securities.
COMPARABILITY:
Beginning 3/31/01, for series RCFD and RCON report the portion of the bank's qualifying limited-life capital instruments that is includible in Tier 2 capital based on the capital guidelines of the reporting bank's primary federal supervisory authority. This amount is the sum of:
(1) the portion of qualifying subordinated debt and intermediate-term preferred stock includible in Tier 2 capital, and
(2) the portion of qualifying other limited-life capital instruments includible in Tier 2 capital.
For instructions on calculations see the Report of Conditions.
Beginning 3/31/01, reported for series BHCK.
NOTE:
FFIEC 101 - Report in this item the amount reported on Schedule R of the bank Call Report (FFIEC 031 or 041) or the BHC FR Y-9C.
Reported in Schedule RC-R Regulatory Capital for the FFIEC 031 and 041 reports.
Reported in Schedule HC-R for the FR Y-9C (BHCK) report.
The portion of limited-life capital instruments that is includible in Tier 2 capital is the amount that remains after discounting those instruments, if any, with five years or less until maturity and then applying any applicable percentage of Tier 1 capital limit. For limited-life capital instruments with serial maturities or with sinking fund provisions, the amount associated with each maturity date is to be treated as a separate issue and discounted on an individual basis. If the holder of the reporting bank's subordinated debt or intermediate-term or long-term preferred stock has the right to require the bank to redeem, repay, or repurchase the instrument prior to the original stated maturity, then maturity would be defined as the earliest possible date on which the holder can put the instrument back to the issuing bank.
Qualifying term subordinated debt and intermediate-term preferred stock (including any related surplus) must have an original weighted average maturity of at least five years. Intermediate-term preferred stock includes those issues of preferred stock with an original maturity of less than 20 years. Mandatory convertible debt, i.e., equity contract notes, is not considered a limited-life capital instrument for risk-based capital purposes and should be excluded from this item. The portion of qualifying term subordinated debt and intermediate-term preferred stock that remains after discounting and is includible in Tier 2 capital is limited to 50 percent of Tier 1 capital.
For the UBPR series, the FDIC's Data Element is SUB-DBT-PRF-STK-QU.
BAGR Original Variable name: T2DEBT Formula:
T2DEBT=IF DT ge 20010331 THEN T2DEBT = RCFD5306/1000;