Board of Governors of the Federal Reserve System

Data Dictionary

Item Number A139

Call confidentiality applies to FFIEC 031/041.

Data Description:

1. Includes on this line the amount in item 8434 Unrealized Gains (Losses) on Available -for-Sale Securities.

Equity capital on item no. 3491 includes a separate component for accumulated unrealized gains and losses, net of income taxes, on available-for-sale (AFS) securities (item no. 8434). However, most of that separate component of equity capital is not included in regulatory capital, as specified below.

Specifically, for regulatory capital purposes (but not for regulatory reporting purposes on Schedule SC).

AFS debt securities are to be reported at amortized cost (not at fair value); and

AFS equity securities are to be reported at the lower of cost or fair value (not at fair value).

Report on item no. A139 the amount on item no. 8434, adjusted for losses on certain equity securities, as follows:

a. Item no. 8434 (Unrealized Gains (Losses) on Available-for-Sale Securities)

b. Plus: As a positive number, any portion of the amount of item no. 8434 that represents net unrealized losses, net of income taxes, on equity securities (but not debt securities).

2. Accumulated Gains and Losses Related to Qualifying Cash Flow Hedges

Report on item no. A139 any accumulated gains and losses related to qualifyig cash flow hedges that are included in item no. A130.

Report the results on item no. A139 as follows:

When the amount to be entered on this line represents gains net of losses, report a negative amount, reducing capital; or

When the amount to be entered on this line represents losses net of gains, report a positive number, increasing capital.

Any corresponding adjustment to assets, including adjustments to income tax assets, should be reported on item no. A140. See the instructions for item no. A140 for additional information.

NOTE:

Beginning 9/30/2000, definition revised.

COMPARABILITY:

Prior to 3/31/1999, item name was "Unrealized Losses (Gains) On Certain Available-For Sale Securities, Net Of Taxes."

Prior to 3/31/1998, item name was "Adjustment For Unrealized Gains (Losses) On Certain Available-For-Sale Securities."