Board of Governors of the Federal Reserve System

Data Dictionary

Item Number A223

Call confidentiality applies to FFIEC 031/041.

Data Description:

AABGA223 - ** Confidential Status ** During an institution's parallel run period, item 87 (AABGA223)will be flagged as confidential. Once the institution ends it's parallel run period, item 87 (AABGA223) will be public. To determine if the institution has ended it's parallel run, check the value for AAXX____. Reported is the amount of the bank's risk-weighted assets net of all deductions. The sum of the amount reported in this item and any amount reported in Schedule RC-R, item 3.d(2), 1651 "Market risk equivalent assets," is the denominator of the bank's total risk-based capital ratio. When determining the amount of risk-weighted assets, on-balance sheet assets are assigned an appropriate risk weight (zero percent, 20 percent, 50 percent, or 100 percent) and off-balance sheet items are first converted to a credit equivalent amount and then assigned to one of the four risk weight categories. The on-balance sheet assets and the credit equivalent amounts of off-balance sheet items are then multiplied by the appropriate risk weight percentages and the sum of these risk-weighted amounts, less certain deductions, is the bank's gross risk-weighted assets. These deductions are for goodwill, other disallowed intangible assets, disallowed deferred tax assets, investments in banking and finance subsidiaries that are not consolidated for regulatory capital purposes, intentional reciprocal cross-holdings of banking organizations' capital instruments, and other deductions as determined by the reporting bank's primary federal supervisory authority. Gross risk-weighted assets minus any excess allowance for loan and lease losses (reported in Schedule RC=R, item A222 (item 3.d) is the bank's net risk-weighted assets, which is the amount reported in this item. Prior to 3/31/01, for the "BHCK" series, the amount reported includes any amount reported in Schedule HC-I, Part III, item 2, "Market risk equivalent assets," for those bank holding companies subject to the market risk capital guidelines. and should equals Section 4, line item 2 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 total risk-weighted assets. All covered positions that are subject to the market risk capital guidelines, except for foreign exchange positions that are outside of the trading account and all over-the-counter (OTC) derivatives, are excluded from the amounts used to determine risk-weighted assets. Foreign exchange positions outside of the trading account and all OTC derivatives have a counterparty credit risk capital charge and are included in net risk-weighted assets. If the bank holding company has any low level recourse exposures, it should include the net risk-weighted assets reported in this item the appropriate amount for those exposures as determined under the direct reduction method or gross-up method. These methods are discussed in Schedule HC-I, Part II, item 4, "Assets sold with recourse." COMPARABILITY: Beginning 12/31/02, reported on the FR Y-7Q report. Report the amount of risk-weighted assets, on a consolidted basis, as reported by the lower-tier FBO to its home country basis 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 approximation. NOTE: Beginning 3/31/01, for series RCFD and RCON, report item B704 minus items A222 and 3128. Reported on Schedule RC-R. Beginning 3/31/01, for series BHCK, report the amount derived by subtracting items A222 and 3128 from item B704. Reported on Schedule HC-R. 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. Beginning 3/31/1999, includes "Market risk equivalent assets." Reported on Schedule RC-R for the FFIEC 031, 032, 033, and 034 reports. For the UBPR series, the FDIC's Data Element name is H-RSKWGTASET 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: TRWRW Formula: TRWRW=IF DT ge 20010331 THEN TRWRW = RCFDA223/1000;