Data Dictionary
Item Number 5310
ADJUSTED ALLOWANCES FOR CREDIT LOSSES IN TIER2 CAPITALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAAA5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 101 |
| AAAB5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 101 |
| BAGR5310 | 2001-03-31 | 9999-12-31 | No | |
| BHCA5310 | 2014-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCK5310 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHCW5310 | 2014-03-31 | 9999-12-31 | No | FR Y-9C |
| CASD5310 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CASE5310 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CASK5310 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPD5310 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPE5310 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPK5310 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSD5310 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CPSE5310 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CPSK5310 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CSAT5310 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CSPT5310 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| RCFA5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCFD5310 | 2001-03-31 | 2014-12-31 | No | FFIEC 031 |
| RCFW5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCOA5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 041 |
| RCOA5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 051 |
| RCON5310 | 2001-03-31 | 2014-12-31 | No | FFIEC 041 |
| RCOW5310 | 2014-03-31 | 9999-12-31 | No | FFIEC 041 |
| SVCC5310 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
| UBPR5310 | 2001-03-31 | 9999-12-31 | No |
Data Description:
Includes general loan and lease valuation allowances established by the parent thrift and consolidated includable subsidiaries as defined in the instructions for item 5262. General loan and lease valuation allowances for nonincludable subsidiaries are not grandfathered for this calculation. General loan and lease valuation are defined as those established for the purpose of covering probable but not specifically identifiable credit losses. Excludes general valuation allowances of unconsolidated subsidiaries; and general valuation allowances of nonincludable subsidiaries. COMPARABILITY: Beginning 3/31/01, for series RCFD and RCON, report the portion of the bank's allowance for loan and lease losses that is includible in Tier 2 capital. The amount reported in this item cannot exceed 1.25 percent of the bank's gross risk-weighted assets. For risk-based capital purposes, the allowance for loan and lease losses is the sum of Schedule RC, item 4.c, "Allowance for loan and lease losses," plus Schedule RC-G, item 3, "Allowance for credit losses on off-balance sheet credit exposures." Gross risk-weighted assets is reported in Schedule RC-R, item 59. If the bank has any low-level recourse transactions and chooses to use the "direct reduction method" for reporting these transactions in Schedule RC-R, refer to the discussion of this subject in the instructions for Schedule RC-R, item 50, "Retained recourse on financial assets sold with low-level recourse," for guidance on determining the limit on the allowance for loan and lease losses for Tier 2 capital purposes. Beginning 3/31/01, reported for series BHCK. NOTE: 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. For the UBPR series, the FDIC's Data Element name is H-ALLOSSINCL BAGR Original Variable name: T2LLL Formula: T2LLL=IF DT ge 20010331 THEN T2LLL = RCFD5310/1000;