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Data Dictionary

Item Number 6188

RECONCILIATION OF TOTAL CAPITAL: PUSH-DOWN ACCOUNTING ADJUSTMENTS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGC6188	1990-03-31	1996-03-31	Yes	OTS 1313
SVGL6188	1996-06-30	2011-12-31	Yes	OTS 1313
SVGS6188	1990-03-31	1996-03-31	Yes	OTS 1313

Data Description:

Includes adjustments made during the period in applying push-down accounting. These adjustments eliminate retained earnings accumulated prior to the acquisition.

Excludes adjustments to valuation allowances that should have been made by the prior ownership; these can only be made by charging the provision for loss on the current report or filing an amended report for the period in which management was aware of the loss and could reasonably estimate it.

Last update: May 20, 2024