Data Dictionary
Item Number B505
ADJUSTMENT TO AVERAGE TOTAL ASSETS REPORTED IN ITEM NO. A224Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGRB505 | 2001-03-31 | 9999-12-31 | No | |
| RCFDB505 | 2001-03-31 | 2014-12-31 | No | FFIEC 031 |
| RCONB505 | 2001-03-31 | 2014-12-31 | No | FFIEC 041 |
Data Description:
Report the amount of average total assets of financial subsidiaries that are included in Schedule RC-R, item 27.
If a financial subsidiary is not consolidated into the bank, the average total assets of the subsidiary that are included in Schedule RC-R, item 27, will be the quarterly average of the bank's ownership interest accounted for under the equity method of accounting plus any outstanding loans or advances from the bank to the financial subsidiary.
If a financial subsidiary is consolidated into the bank, the average total assets of the subsidiary that are included in Schedule RC-R, item 27, will be the quarterly average of the assets of the subsidiary that have been included in the consolidated assets of the bank, as reported in Schedule RC-R, item 22, i.e., after eliminating intercompany transactions, less any disallowed intangible assets and deferred tax assets of the subsidiary that have been included in Schedule RC-R, items 23, 24, and 25, and less any other assets of the subsidiary that have been included as other deductions in Schedule RC-R, item 26.
NOTE:
Reported in Schedule RC-R Regulatory Capital for the FFIEC 031 and 041 reports.
BAGR Original Variable name: ADJATA Formula:
ADJATA=IF DT GE 20010331 Then ADJRWAST = RCFDB504/1000;