Data Dictionary
Item Number 5366
DEBT SECURITIES HELD FOR SALECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR5366 | 1991-03-31 | 1993-12-31 | No | |
| BHCK5366 | 1991-03-31 | 1993-12-31 | No | FR Y-9C |
| RCFD5366 | 1991-03-31 | 1993-12-31 | No | FFIEC 031 |
| RCON5366 | 1991-03-31 | 1993-12-31 | No | Multiple Forms |
Data Description:
Includes the carrying value of all debt securities included on the FFIEC 034 in Schedule RC-B in items 0400, 0600, 0402, and 0423, on the FFIEC 031, 032, 033 in Schedule RC-B in items 0400, 0600, 0402, 0421, and 3635, and on the FR Y-9C in Schedule HC-A, in items 0400, 0600, 0301, 0303, 0381, and 1633 that are held for sale. Debt securities held for sale are reported at the lower of aggregate cost or market value as of the report date. The amount by which aggregate cost exceeds market value, if any, is accounted for as a valuation allowance.
BAGR Original Variable name: DSHFS Formula:
DSHFS=IF DT ge 19940331 THEN DSHFS=.; IF DT ge 19910331 and DT lt 19940331 THEN DSHFS=RCFD5366/1000;