Data Dictionary
Item Number A035
SALE, CONVERSION, ACQUISITION, OR RETIREMENT OF COMMON STOCK AND PERPETUAL PREFERRED STOCK, GROSSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCCA035 | 1995-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCSA035 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| FNBKA035 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| SUBIA035 | 2002-12-31 | 9999-12-31 | No | FR 2314/FR-2314S |
Data Description:
Reported are changes in the subsidiary's total equity capital resulting from the sale, conversion, acquisition or retirement of the subsidiary's capital stock. Limited-life preferred stock is not included in equity capital. Includes the total amount of new capital stock issued, net of any expenses associated with the issuance of the stock. Also reported, are the changes in the subsidiary's total equity capital resulting from: (1) The conversion of convertible debt or limited-life preferred stock into perpetual preferred stock. (2) The conversion of convertible debt, limited-life preferred stock, or perpetual preferred stock into common stock. (3) Exercise of stock options, including: (a) any income tax benefits to the subsidiary resulting from the sale of the subsidiary's own stock acquired under a qualified stock option within three years of its purchase by the employee who had been granted the option; and (b) any tax benefits to the subsidiary resulting from the exercise (or granting) of nonqualified stock options (on the subsidiary's stock) based on the difference between the option price and the fair market value of the stock at the date of exercise (or grant). (4) Retirement of perpetual preferred stock or common stock including: (a) the net decrease in equity capital which occurs when cash is distributed in lieu of fractional shares in a stock dividend; and (b) the net increase in equity capital when a stockholder who receives a fractional share from a stock dividend purchases the additional fraction necessary to make a whole share. COMPARABILITY: Beginning 12/31/02, reported on Schedule IS-A for the FR Y-11 (BHCS) report. Prior to 12/31/02, reported on Changes in Equity Capital for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedule IS-A for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule IS-A for the FR 2314 (SUBI) report. NOTE: Reported on Changes in Equity Capital for the FR Y-11Q (BHCS) report.