Data Dictionary
Item Number B509
SALE, CONVERSION, ACQUISITION, OR RETIREMENT OF CAPITAL STOCK, NET (EXCLUDING TREASURY STOCK TRANSACTIONS)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGQB509 | 2001-03-31 | 9999-12-31 | No | |
| BAGYB509 | 2001-03-31 | 9999-12-31 | No | |
| RIADB509 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| UBPRB509 | 2001-03-31 | 9999-12-31 | No |
Data Description:
Includes the changes in the bank's total equity capital resulting from:
(1) Sale of the bank's perpetual preferred stock or common stock. Limited-life preferred stock is not included in equity capital; any proceeds from the sale of limited-life preferred stock during the calendar year-to-date is not to be reported in this schedule.
(2) Exercise of stock options, including:
(a) Any income tax benefits to the bank resulting from the sale of the bank's own stock acquired under a qualified stock option within three years of its purchase by the employee who had been granted the option.
(b) Any tax benefits to the bank resulting from the exercise (or granting) of nonqualified stock options (on the bank's stock) based on the difference between the option price and the fair market value of the stock at the date of exercise (or grant).
(3) Conversion of convertible debt, limited-life preferred stock, or perpetual preferred stock into perpetual preferred or common stock.
(4) Redemption of perpetual preferred stock or common stock.
(5) Retirement of perpetual preferred stock or common stock.
(6) Capital-related transactions involving the bank's Employee Stock Ownership Plan.
Include in this item:
(1) The net decrease in equity capital that occurs when cash is distributed in lieu of fractional shares in a stock dividend.
(2) The net increase in equity capital when a stockholder who receives a fractional share from a stock dividend purchases the additional fraction necessary to make a whole share.
Excludes treasury stock transactions from this item (report such transactions in Schedule RI-A, item 6, (B510). For banks opened since January 1 of the year-to-date reporting period, report opening (original) equity capital in this item. Pre-opening income earned and expenses incurred from the bank's inception until the date the bank commenced operations should be reported in the Report of Income using one of the two following methods, consistent with the manner in which the bank reports pre-opening income and expenses for other financial reporting purposes:
(1) Pre-opening income and expenses for the entire period from the bank's inception until the date the bank commenced operations should be reported in the appropriate items of Schedule RI, Income Statement, each quarter during the calendar year in which operations commenced; or
(2) Pre-opening income and expenses for the period from the bank's inception until the beginning of the calendar year in which the bank commenced operations should be included, along with the bank's opening (original) equity capital, in this item. The net amount of these pre-opening income and expenses should be identified and described in Schedule RI-E, item 7. Pre-opening income earned and expenses incurred during the calendar year in which the bank commenced operations should be reported in the appropriate items of Schedule RI, Income Statement,each quarter during the calendar year in which operations commenced.
NOTE:
Reported on Schedule RI-A - Equity Capital for the FFIEC 031 and 041 reports.
BAGQ Original Variable name: SCARCSQ Formula:
SCARCSQ=IF DT ge 20010331 THEN SCARCSQ = RIADB509/1000;
BAGY Original Variable name: SCARCS Formula:
SCARCS=IF DT ge 20010331 THEN SCARCS = RIADB509/1000;