Data Dictionary
Item Number 6189
RECONCILIATION OF TOTAL CAPITAL: OTHER ADJUSTMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGC6189 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
| SVGL6189 | 1996-06-30 | 2011-12-31 | Yes | OTS 1313 |
| SVGS6189 | 1990-03-31 | 1996-03-31 | Yes | OTS 1313 |
Data Description:
Include other adjustments to equity capital that cannot be included elsewhere in item 4340 through C535). Also include: (1) Issuance costs of common stock offerings, and (2) The change in item A130.
Do not include: (1) Properity distributions to stockholders; report as a negative amount on item C534. (2) Prior period adjustments to prior calendar years; report on item C535. (3) Additional contributions of paid-in capital; report on item C534. (4) Adjustments within the current calendar year. Correct these through an amended report within 140 days of the report date, or report them currently in Schedule SO.
(5) Corrections of accruals. Report these in the current period in the same data field in Schedule SO that they would have been reported had the accruals been made when accurred.
COMPARABILITY:
Beginning 6/30/04, item 4 revised to an amended report within 135 days of the report date.
Prior to 3/31/04, included adjustments as a result of converting from RAP to GAAP; adjustments from retroactively applying a change in promulgated GAAP (e.g., SFAS No. 91, Accounting for Nonrefundable Fees and Cost Associated with Originating or Acquiring Loans and Initial Direct Costs of Leases).
Excludes audit adjustments, prior period adjustments, and corrections to valuation allowances. These must be corrected through an amended report if the cycle is open or must be reported currently on Schedule CSO. Write-offs of assets and adjustments to valuation allowances must be reported in item 0484 or 0494 in the period in which the determination of the loss is made, even if the actual loss occurred in a prior period. Also excludes corrections of accruals. These must be reported in the current period on the same line in Schedule CSO that they would have been reported had the accruals been made when incurred. If the correction causes interest yield or cost of funds to be significantly distorted, the correction should be reported in other noninterest income or expense.