Data Dictionary
Item Number 5339
ALL OTHER ASSETS (100% RISK-WEIGHT)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR5339 | 2001-03-31 | 9999-12-31 | No | |
| RCFD5339 | 2001-03-31 | 2014-12-31 | No | FFIEC 031 |
| RCON5339 | 2001-03-31 | 2014-12-31 | No | FFIEC 041 |
| SVCC5339 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
Report all other assets except those included above or in any other risk-weight category.
Include:
1. Consumer loans.
2. Commercial loans.
3. All assets that are nonperforming or more than 90 days past due, except FDIC covered assets. Report FDIC covered assets on item no. 5317.
4. All repossessed assets including repossessed real estate (REO), other repossessed assets, and equity investments that have the same characteristics as REO, for example stock from an REO workout firm that has been approved for inclusion in the 100% risk-weight category.
5. First and junior mortgages on one to four family dwelling unit properties that do not qualify for inclusion on item 5329.
6. Multifamily mortgage loans that do not meet the qualifying criteria for inclusion on item 5330.
7. Residential construction loans, except those to individuals to build their own homes that you report on item 5329, and except qualifying residential construction loans (bridge loans) as defined in item 5333.
8. Nonresidential construction loans as defined in the instructions for item no. 0136.
9. Obligations issued by a state or political subdivision for the benefit of a private party or enterprise, rather than the issuing state or political subdivision, is responsible to pay principal and interest on the obligation (industrial development bonds).
10. Private-issue debt securities, including commercial paper, except those that you report in the 20 percent or 50 percent risk-weight categories.
11. Investments in fixed assets and premises.
12. Qualifying intangible assets reported on item 5278.
13. Servicing assets, less the amount included on item 6418.
14. The gross amount of wrap-around loans where you are liable on the firt mortgage or must assume the first mortgage to perfect your position. Report the wrap-around loan net of the first mortgage if you have no liability on the first mortgage loan or obligation to assume it.
15. Equity investments that are permissible for savings associations and national banks and including the following:
a. Fannie Mae Stock.
b. Freddie Mac Stock.
c. Equity investments in unconsolidated subordinate organizations (those that do not qualify as subsidiaries under 12 CFR $ 567.1) that engage solely in activities as agent for customers or engage as principal in activities permissible for national bnks or otherwise are includable under $ 5(t) of the HOLA.
d. Real estate loans that are equity investments under GAAP and are includable under the Office of the Comptroller of the Currency's (OCC's) capital rule.
e. Mutual funds and pass-through investments, define in 12 CFR $ 560.32, that invest in any of the above categories of permissible equity investments.
16. Loans to commercial entities collateralized by mortgages of third party borrowers (warehouse loans).
17. Interest-only (IO) and principal only (PO) stripped securities that are not credit enhancing. This category includes most IOs and POs issued by Fannie Mae and Freddie Mac.
18. Any other remaining assets that you do not deduct from capital on item 6418 or 2225, or that you do not "super risk-eight" using items 2226 and 2243.
NOTE:
Prior to 3/31/04, for series SVCC,included all other assets that are not included in items 5336, 5337, and 5338 or in any other risk-weight category. Also includes: (1) consumer loans; (2) commercial loans; (3) all assets that are nonperforming or more than 90 days past due, except FDIC covered assets, which are reported in item no. 5318; (4) second mortgages on 1-4 family dwelling units; (5) first and junior mortgages on 1-4 family dwelling unit properties that do not qualify for inclusion in item no. 5329; (6) other permanent first mortgages on 1-4 family dwelling unit properties that do not qualify for inclusion in item 5329; (7) nonqualifying multifamily mortgage loans (i.e., mortgages on multifamily dwellings consisting of more than 36 units, second mortgages, and other permanent mortgages on multifamily property not included in item 5330; (8) residential construction loans; (9) land loans less that portion that is deducted from capital and reported in item 5313; (10) nonresidential construction loans (as defined in the instructions for item 0136) less that portion that is deducted from capital and reported in item 5313;(11) obligations issued by any state or any political subdivision thereof for the benefit of a private party or enterprise where that party or enterprise, rather than the issuing state or political subdivision, is responsible for the payment of principal and interest of the obligation (e.g., industrial development bonds); (12) private-issue debt securities, including commercial paper, except those reported in the 20% or 50% risk-weight categories; (13) investments in fixed assets and premises; (14) qualifying intangible assets reported in item 5278; (15) purchased mortgage servicing less the portion of purchased mortgage servicing included in item 5263; (16) excess mortgage servicing; (17) mortgage derivative securities with residual characteristics regardless of the insurer or guarantor; (18) the gross amount of wrap-around loans where the thrift is liable on the first mortgage or must assume the first mortgage to perfect its position (if this condition is not met, the wrap-around loan is reported net of the first mortgage); and (19) any other assets that are either not deducted from capital or not included in any other risk-weight category.
COMPARABILITY:
Beginning 3/31/01, for series RCFD and RCON, in column F--100% risk weight, includes the amount of all other assets reported in column A that is not included in columns B through E.
NOTE:
Beginning 9/30/2002, the following items were revised and item 20 was added as a new item.
(8). Nonresidential construction loans as defined in the instructions for item no. 0136.
(12). Qualifying intangible assets reported in item no. 5278.
(13). Servicing assets, less the amount included in no. 6418.
(19). Interest-only (IO) and principal (PO) stripped securiries that are not credit-enhancing. This category includes most IOs and POs issued by Fannie Mae and Freddie Mac.
(20). Any other remaining assets that are not deducted from capital on item 6418 or 2225; or are not "super risk-weighted" using items 2226 and 2243.
Reported on Schedule RC-R Regulatory Capital for the FFIEC 031 and 041 reports.
Beginning 6/30/1999, items 3 and 5 were revised.
Includes all other assets that are not included in items 5336, 5337, and 5338 or in any other risk-weight category. Also includes: (1) consumer loans; (2) commercial loans; (3) all assets that are nonperforming or more than 90 days past due, except FDIC covered assets, which are reported in item no. 5318; (4) second mortgages on 1-4 family dwelling units; (5) first and junior mortgages on 1-4 family dwelling unit properties that do not qualify for inclusion in item no. 5329; (6) other permanent first mortgages on 1-4 family dwelling unit properties that do not qualify for inclusion in item 5329; (7) nonqualifying multifamily mortgage loans (i.e., mortgages on multifamily dwellings consisting of more than 36 units, second mortgages, and other permanent mortgages on multifamily property not included in item 5330; (8) residential construction loans; (9) land loans less that portion that is deducted from capital and reported in item 5313; (10) nonresidential construction loans (as defined in the instructions for item 0136) less that portion that is deducted from capital and reported in item 5313; (11) obligations issued by any state or any political subdivision thereof for the benefit of a private party or enterprise where that party or enterprise, rather than the issuing state or political subdivision, is responsible for the payment of principal and interest of the obligation (e.g., industrial development bonds); (12) private-issue debt securities, including commercial paper, except those reported in the 20% or 50% risk-weight categories; (13) investments in fixed assets and premises; (14) qualifying intangible assets reported in item 5278; (15) purchased mortgage servicing less the portion of purchased mortgage servicing included in item 5263; (16) excess mortgage servicing; (17) mortgage derivative securities with residual characteristics regardless of the insurer or guarantor; (18) the gross amount of wrap-around loans where the thrift is liable on the first mortgage or must assume the first mortgage to perfect its position (if this condition is not met, the wrap-around loan is reported net of the first mortgage); and (19) any other assets that are either not deducted from capital or not included in any other risk-weight category.
BAGR Original Variable name: AOARW Formula:
AOARW=IF DT ge 2001031 THEN AOARW = RCFD5339/1000;