Data Dictionary
Item Number A130
OTHER COMPONENTS OF EQUITY CAPITALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKA130 | 2001-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCPA130 | 2001-03-31 | 9999-12-31 | No | FR Y-9LP |
| BHCSA130 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| BHSPA130 | 2001-06-30 | 9999-12-31 | No | FR Y-9SP |
| CBPBA130 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPLA130 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPMA130 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPNA130 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSBA130 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| FNBKA130 | 2002-12-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| RCFDA130 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| RCONA130 | 2001-03-31 | 9999-12-31 | No | FFIEC 041 |
| RCONA130 | 2001-03-31 | 9999-12-31 | No | FFIEC 051 |
| SLHCA130 | 2009-06-30 | 9999-12-31 | No | FR 2320 |
| SLHPA130 | 2009-06-30 | 9999-12-31 | No | FR 2320 |
| SUBCA130 | 2001-06-30 | 9999-12-31 | No | FR 2314/FR-2314S |
| SVC2A130 | 2010-03-31 | 2011-12-31 | No | OTS 1313 |
| SVC3A130 | 2010-03-31 | 2011-12-31 | No | OTS 1313 |
| SVC4A130 | 2010-03-31 | 2011-12-31 | No | OTS 1313 |
| SVGCA130 | 1995-03-31 | 1996-03-31 | Yes | OTS 1313 |
| SVGLA130 | 1995-03-31 | 2011-12-31 | Yes | OTS 1313 |
| SVGSA130 | 1995-03-31 | 1996-03-31 | Yes | OTS 1313 |
| SVHCA130 | 2009-06-30 | 2011-12-31 | No | OTS 1313 |
| SVHPA130 | 2009-06-30 | 2011-12-31 | No | OTS 1313 |
| SVP2A130 | 2010-03-31 | 2011-12-31 | No | OTS 1313 |
| SVP3A130 | 2010-03-31 | 2011-12-31 | No | OTS 1313 |
| SVP4A130 | 2010-03-31 | 2011-12-31 | No | OTS 1313 |
| UBPRA130 | 1984-12-31 | 9999-12-31 | No |
Data Description:
The amount on this line, in most cases, will be negative because these items typically reduce equity capital. COMPARABILITY: Beginning 12/31/02, reported on Schedule BS for the FR Y-11 (BHCS) report. Beginning 12/31/02, reported on Schedule BS for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule BS for the FR 2314 (SUBC) report. Beginning 6/30/01 reported on Schedule RC for the 2886b report. Beginning 6/30/01, reported on the Balance Sheet for the FR Y-9SP (BHSP) report. Includes amounts reported under GAAP as separate components of equity capital. Also, includes treasury stock, unearned employee stock ownership plan (ESOP) shares, when such reporting is required under GAAP, including AICPA Statement of Position 93-6, "Employers' Accounting for Employee Stock Ownership Plans;" and minimum pension liability and accumulated gains and losses associated with cash flow hedges pursuant to SFAS No. 133. Beginning 6/30/01, reported on the FR 2314a (SUBC) report. Beginning 3/31/01, for series RCFD and RCON, report the carrying value of any treasury stock and of any unearned Employee Stock Ownership Plan (ESOP) shares, which under generally accepted accounting principles are reported in a contra-equity account on the balance sheet. Also include any unearned or deferred compensation expense that must be shown as a separate reduction of equity capital pursuant to Accounting Principles Board Opinion No. 25, Accounting for Stock Issued to Employees. For further information, see the Glossary entry for "treasury stock," AICPA Statement of Position 93-6, Employers' Accounting for Employee Stock Ownership Plans, and APB Opinion No. 25. Beginning 3/31/01, reported on Schedule HC-Consolidated Balance Sheet for FR Y-9C (BHCK) report. Refer to the FR Y-9C instructions for additional information on reporting this item. Beginning 3/31/01, reported on Schedule PC for the FR Y-9LP (BHCP) report. Beginning 3/31/01, reported on the Balance Sheet for the FR Y-11Q (BHCS) report. Beginning 3/31/01, reported on Schedule RC for the 2886b report. NOTE: Reported on Schedule RC-Balance Sheet for the FFIEC 031 and FFIEC 041 reports. Definition revised 9/30/1998 for SVGL. Previously, treasury stock and loans to ESOPs were deducted from items 3266 and 3240. For the UBPR series, the FDIC's Data Element name is EQ-CAP-OTH-COMP. SVC2, SVC3, SVC4 = OTS Account HC629 SVP2, SVP3, SVP4 = OTS Account HC229