Data Dictionary

Item Number B588
LESS: NONQUALIFYING PERPETUAL PREFERRED STOCK

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
AAABB588 2008-03-31 2013-12-31 Yes FFIEC 101
BAGRB588 2001-03-31 9999-12-31 No
BHCKB588 2001-03-31 2014-12-31 No FR Y-9C
CASKB588 2013-09-30 2015-12-31 Yes FR Y-14A
CBPKB588 2015-12-31 2015-12-31 Yes FR Y-14A
CPSKB588 2013-09-30 2015-12-31 Yes FR Y-14A
RCFDB588 2001-03-31 2014-12-31 No FFIEC 031
RCONB588 2001-03-31 2014-12-31 No FFIEC 041
UBPRB588 2001-03-31 9999-12-31 No

Data Description:

Report the portion of perpetual preferred stock (and any related surplus) included in Schedule RC, item 23, that does not qualify for inclusion in Tier 1 capital based on the capital guidelines of the bank's primary federal supervisory authority. Generally, banks should include in this item the book value of all perpetual preferred stock except for noncumulative perpetual preferred stock. However, noncumulative perpetual preferred stock in which the dividend rate is periodically reset based on the bank's credit standing or financial condition e.g., Dutch auction, money market, and remarketable preferred stock, is not eligible for Tier 1 capital and should be included in this item. Although the amount reported in this item is not eligible for Tier 1 capital, it may be eligible for inclusion in Tier 2 capital in Schedule RC-R, item 13.

NOTE:

FFIEC 101 -- Report in this item the amount reported on Schedule R of the Call Report (FFIEC 031 or 041) or the BHC FR Y-9C.

Reported in Schedule RC-R Regulatory Capital for the FFIEC 031 and 041 reports.

Reported in Schedule HC-R for the FR Y-9C (BHCK) report.

For the UBPR series, the FDIC's Data Element name is H-NONQPPSTK

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: NONQLPPS Formula:

NONQLPPS=IF DT ge 20010331 THEN NONQLPPS = RCFDB588/1000;

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Last update: Apr 23, 2024