Data Dictionary
Item Number 8275
TIER 2 CAPITAL ALLOWABLE UNDER THE RISK-BASED CAPITAL GUIDELINESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR8275 | 2001-03-31 | 9999-12-31 | No | |
| BHCK8275 | 1998-03-31 | 2014-12-31 | No | FR Y-9C |
| CASK8275 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPK8275 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSK8275 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| RCFD8275 | 1994-03-31 | 2014-12-31 | No | Multiple Forms |
| RCON8275 | 1996-03-31 | 2014-12-31 | No | Multiple Forms |
| UBPR8275 | 1996-03-31 | 9999-12-31 | No |
Data Description:
Includes the amount of Tier 2 capital, less deductions, that is allowable under the risk-based capital guidelines. This amount is measured in accordance with the year-end 1992 definition of total capital. The amount reported in this item must be less than or equal to the amount reported in item 8274.
Tier 2 (supplementary) capital is limited to 100 percent of Tier 1 capital and consists of:
(1) cumulative perpetual preferred stock and any related surplus;
(2) long-term preferred stock (original maturity of 20 years or more) and any related surplus (discounted for capital purposes as it approaches maturity);
(3) auction rate and similar preferred stock (both cumulative and noncumulative);
(4) hybrid capital instruments (including mandatory convertible debt securities);
(5) term subordinated debt and intermediate-term preferred stock (original weighted average maturity of five years or more) to the extent of 50 percent of Tier 1 capital (and discounted for capital purposes as they approach maturity); and
(6) the allowance for credit losses, i.e., the allowance for loan and lease losses plus any portion of the allowance for credit losses related to off-balance sheet exposures (limited to the lesser of the balance of the allowance account or 1.25% of gross risk-weighted assets), and
(7) up to 45 percent of pretax net unrealized holding gains on available-for-sale equity securities with readily determinable fair values.
NOTE:
Beginning 3/31/1999, item 7 was added to the definition.
Reported in Schedule HC-R for the FR Y-9C (BHCK) report.
Prior to 3/31/01, reported in Schedule HC-I, Part II 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.
For most banks, Tier 2 capital equals the allowable portion of the allowance for loan and lease losses (Schedule RC, item 3123 (item 4.b)) and is further limited to 100 percent of Tier 1 capital. Banks with other capital components (e.g., subordinated debt and preferred stock) should refer to the definition of Tier 2 capital set forth above and to the risk-based capital guidelines for the proper treatment of such components.
For the "BHCK" series. report the amount of the bank holding company's Tier2 capital on a consolidated basis as outlined in the risk-based capital guidelines. The amount reported should be eqaul to Section 3.a, line item 6 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 2 capital amount. The amount reported in this item must be less than or equal to the amount reported in Schedule HC-I, Part III, item 1(a) 8274 "Tier 1 capital."
Reported in Schedule R for the FFIEC 031, 032, 033, and 034 reports.
Reported in 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-TIER2CAP
BAGR Original Variable name: T2CAP Formula:
T2CAP=IF DT ge 20010331 THEN T2CAP = RCFD8275/1000;