Board of Governors of the Federal Reserve System

Data Dictionary

Item Number 8274

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the amount of Tier 1 capital less deductions, that is allowable under the risk-based guidelines of state member banks. Tier 1 capital is measured in accordance with the year-end 1992 definition of total capital. The amount of reported in this item is the numerator of the bank's Tier 1 risk-based capital ratio and its Tier 1 leverage ratio. Tier 1 (core) capital for banks consists of: (1) common stockholders' equity capital; (2) noncumulative perpetual preferred stock and any related surplus; and (3) minority interests in equity capital accounts of consolidated subsidiaries, less goodwill, other disallowed intangible assets, and disallowed deferred tax assets, and any other amounts that are deducted in determining Tier 1 capital in accordance with the capital standards issued by the reporting bank's primary federal supervisory authority. NOTE: For risk-based capital purposes, common stockholders' equity capital includes any net unrealized holding losses on available-for-sale equity securities with readily determinable fair values (net of any applicable tax effect), but excludes other net unrealized holding gains (losses) on available-for-sale securities. Common stockholders' equity capital also excludes accumulated net gains (losses) on cash flow hedges. For most banks, Tier 1 capital equals common stockholders' equity capital (Schedule RC, the sum of items 3230, 3839, 3632, and 3284 (items 24, 25, 26.a, and 27), less any net unrealized holding losses on available-for-sale equity securities with readily determinable fair values) less goodwill and other disallowed intangible assets and less disallowed deferred tax assets. (Net unrealized holding losses on available-for-sale equity securities with readily determinable fair values can be determined from Schedule RC-B, item A510 (item 6.a, column C). In general, if item A510 (6.a , column C), is greater than item A511 (6.a column D), the excess is deducted from Tier 1 capital. Intangible assets are reported in Schedule RC, item 2143 (item 10), and in Schedule RC-M, item 6. Disallowed deferred tax assets are reported in Schedule RC-F, item 5610 (Memorandum item 1). Generally, Tier 1 capital for Edge corporations should correspond to the above definition. For the "BHCK" series, The amount reported equals Section 1, line item 18 of the "Optional Worksheet to Compute Risk-Based Capital Ratios for the Consolidated Bank Holding Company" that has been provided with the FR Y-9C instructions for guidance in determining the Tier 1 capital amount. If the bank holding company has any low level recourse transactions and chooses to use the direct reduction method for reporting these transactions in Schedule HC-I (as discussed in Schedule HC-I, Part II, item 4, "Assets sold with recourse"), do not deduct any of the bank holding company's "maximum contractual dollar amount of recourse exposure in low level recourse transactions" as reported in Schedule HC-I, Part I, memorandum item 8,(1727), from the amount of Tier 1 capital that the bank holding company reports in this item. COMPARABILITY: Beginning 12/31/02, reported on the FR Y-7Q (FBOQ) report. Report the amount of Tier 1 capital, on a consolidated basis, as reported by the lower-tier FBO to its home country supervisor under the Basel Capital Accord if the answer to Part 1, line item 1 is "yes". If the answer to Part 1, line item 1 is "no", then report by using the closest possible approximation. NOTE: Beginning 3/31/02, report the sum of Schedule RC-R, items C227 and B592, less items B591 and B592. If the bank has no financial subsidiaries, the amount reported in this item is the numerator of the bank's Tier 1 risk-based capital ratio and its Tier 1 leverage ratio. Beginning 12/31/1987, reported in the DB2 CEXN01 Table. Reported on Schedule HC-R for the FR Y-9C (BHCK) report. Prior to 3/31/01, reported on Schedule HC-I, Part III for the FR Y-9C report. Also reported on a consolidated basis only by the top-tier bank holding company when the total consolidated assets of the company are $150 million or more. Reported on Schedule RC-R Regulatory Capital for the FFIEC 031, 032, 033, and 034 reports. Reported on Schedule I - Risk-Based Capital, for the FR 2886B report by all banking Edge corporations and all banking agreement corporations. For the UBPR series, the FDIC's Data Element name is H-TIER1CAP EXAM -- The total dollar value of tier 1 risk-based capital as defined in Regulation H. This is the sum of all core capital elements less certain intangibles. This figure is provided as of the Financial As Of Date but prior to making any adjustments based on exam findings. This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR). BAGR Original Variable name: T1CAP Formula: T1CAP=IF DT ge 20010331 THEN T1CAP = RCFD8274/1000;