Data Dictionary
Item Number A420
DISCRETIONARY ASSETS: REAL ESTATE, EMPLOYEE BENEFIT AGENCIESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| TRSTA420 | 1991-12-31 | 2001-12-31 | No | FFIEC 001 |
Data Description:
Includes the market value of real estate for employee benefit agencies accounts over which the institution exercises investment discretion. Also includes real estate subject to shared investment discretion, and over which the institution exercises investment discretion that are being serviced by an investment advisor.
Reported are real estate, mineral interests, royalty interests, leaseholds, and other similar assets. Where current market values of real estate are not readily ascertainable, estimates based upon appraisals within the past 3 years may be used for this report (FFIEC 001). It is permissible to estimate market values of mineral interests of whatever type by capitalizing annual income five times, when appropriate. Also includes land and buildings associated with farm management accounts.
Investments in limited partnerships which are solely or primarily invested in real estate are also reported in this item.
NOTE:
Reported on the DB2 table on Schedule A for the FFIEC 001 report.