Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 6442

Call confidentiality applies to FFIEC 031/041.

Data Description:

Reported in this item is the amount of intangible assets that, in accordance with the regulatory capital standards issued by the reporting entity's primary federal bank regulatory agency, have been grandfathered. Grandfathered intangibles are intangible assets that were allowed to be used to meet capital requirements under the bank's previous regulatory capital rules but which no longer qualify for this treatment under the current capital rules of the bank's primary federal regulatory agency. Excluded is the portion of any identifiable intangible asset that, under current regulatory capital rules, would count toward (i.e., not be deducted from) the bank's regulatory capital.

For state member banks, and bank holding companies, reported is the remaining book value as of the report date of all intangible assets (excluding goodwill, mortgage servicing assets, and purchased credit card relationships) that were recorded on the balance sheet of the reporting bank, or consolidated bank holding company on or before February 19, 1992. Examples of intangible assets that may be reported in this item are core deposit intangibles, favorable leasehold rights, and organization costs.

Also included in this item, is the amount of any deferred tax liability that is specifically related to an intangible asset (other than mortgage servicing assets and purchased credit card relationships) acquired in a nontaxable purchase business combination that the reporting entity chooses to net against the intangible asset for regulatory capital purposes. However, a deferred tax liability that is reported in this item and netted in this manner may not also be netted against deferred tax assets when the reporting entity determines the amount of deferred tax assets that are dependent upon future taxable income and calculates the maximum allowable amount of such deferred tax assets for regulatory capital purposes.

NOTE:

For SVGL, title is "Other Borrowings - More Than Ten Years Thru Twenty Years." This item is on the report forms 19840331 thru 19890331; no data on FDR.

Reported in Schedule RC-M for the FFIEC 031, 032, 033 and 034 reports.

Reported in Schedule HC-I for the FR Y-9C report.

For the UBPR series, the FDIC's Data Element name is INTG-GPA-CAP-REG.

BAGR Original Variable name: IQC Formula:

IQC=IF DT ge 20010331 THEN IQC = .; IF DT ge 19930331 and DT lt 20010331 THEN IQC = RCFD6442/1000;