Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 6610

Call confidentiality applies to FFIEC 031/041.

Data Description:

If the deferred tax component relating to unrealized holding gains or losses on available-for-sale securities is included in determining an overall net deferred tax liability, then no amount of deferred taxes relating to unrealized holding gains or losses on available-for-sale securities is to be reported in item 6615 of this schedule (HC-J)

Excludes any reciprocal holdings of capital instruments of other banking organizations.

The mnemonic prefixes for the risk weight columns represents the following:

   BHC0   = (Column A) 0%

   BHC2   = (Column B) 20%

Includes the amortized cost of all held-to-maturity securities reported in Schedule HC-A, items 0211, 8492, 8531, 8535, 8539 and 8545, column A, and the amortized cost (or historical cost for equity securities) of all available-for-sale securities reported in Schedule HC-A, items 1286, 8494, 8533, 8537, 8541, 8543, 8547 and 8549, column C. The full amount of the unrealized holding gains or losses on available-for-sale securities is reported in the 0% risk category (column A) of this item. Unrealized holding losses on available-for-sale securities are reported as a negative number (i.e., in parentheses) if no other amounts are included in the 0% risk category. If other amounts are included in the 0% risk category of this item, then the unrealized holding losses on available-for-sale securities should be netted with the other amounts reported in column A (BHC0). (Rev. 6/30/94.)
Includes the deferred tax component relating to the unrealized holding gains or losses on available-for-sale securities in the 0% risk category (column A) of item 6615, if such deferred taxes were included in determining an overall net deferred tax asset. If the deferred tax component relating to the unrealized holding gains or losses on available-for-sale securities is a credit balance (i.e., liability), but the overall deferred tax position is a net deferred asset, then the deferred tax credit related to the unrealized holding gains or losses is reported as a negative number (i.e., in parentheses) in the 0% risk category of item 6615 of this schedule(HC-J) if no other amounts are reportable in the 0% risk category of item 6615. If other amounts are included in the 0% risk category of item 6615, then the deferred tax credit component related to the unrealized holding gains or losses on available-for-sale securities may be netted with the other amounts reported in column A of item 6615.
   BHC5   = (Column C) 50%

   BHC9   = (Column D) 100%

For a detailed description of the broad categories of transactions that are assigned to each risk weight category (columns A through D) established by the Risk-Based Guidelines, see the Instructions for Preparation of Reporting Form FR Y-9C Schedule HC-I. If a bank holding company has not established the systems to determine the risk weight(s) applicable for a transaction, it has the option of risk-weighting that transaction at 100%. This schedule (Schedule HC-J) is completed in conjunction with Schedule HC-I.

NOTE:

Reported in Schedule HC-J, for the FR Y-9C report by bank holding companies with Section 20 Securities Affiliates.

COMPARABILITY:

Prior to 3/31/94, included the sum of items (reported on Schedule HC-A) (BHCK) 0400, 0600, 0212, 1299, and 1676 less any investment securities held by the securities affiliate.