Data Dictionary
Item Number A525
NET UNAMORTIZED REALIZED DEFERRED GAINS (LOSSES) ON OFF-BALANCE SHEET DERIVATIVE CONTRACTS INCLUDED IN ASSETS AND LIABILITIES REPORTED IN SCHEDULE RCCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKA525 | 1997-03-31 | 2000-12-31 | No | FR Y-9C |
| RCFDA525 | 1997-03-31 | 2000-12-31 | No | FFIEC 031 |
| RCONA525 | 1997-03-31 | 2000-12-31 | No | Multiple Forms |
Data Description:
Includes the net amount of unamortized, realized deferred gains and losses on derivatives (e.g., that are incorporated as adjustments to the book value of existing assets or liabilities). (The unrealized gains and losses on derivatives that qualify as hedges are not reported in this item, but are included in the gross positive and negative fair values reported in Schedule RC-L, item 17, on the FFIEC 031, 032, and 033 reports.)
Under generally accepted accounting principles (GAAP), realized gains and losses on derivatives that qualify as hedges of existing assets, liabilities, firm commitments, or anticipated transactions may be deferred from income and are generally recognized as adjustments to the carrying amount of the items hedged. These deferred gains and losses are generally amortized to income over the life of the hedged position.
NOTE:
Reported in Schedule HC-G for the FR Y-9C report.
Reported in Schedule RC-M - Memoranda for the FFIEC 031, 032, 033 and 034 reports.