Board of Governors of the Federal Reserve System

Data Dictionary

Item Number B590

Call confidentiality applies to FFIEC 031/041.

Data Description:

For state member banks, if the amount reported for other identifiable intangible assets in Schedule RC-M, item 2.c, includes intangible assets that were recorded on the reporting bank's balance sheet on or before February 19, 1992, the remaining book value as of the report date of these intangible assets may be excluded from this item.

For series BHCK, report the amount of any disallowed goodwill and other disallowed intangible assets from Schedule HC-R, item 7.

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.

Report the portion of goodwill included in Schedule RC, item 10.a, and the portion of other identifiable intangible assets included in Schedule RC-M, item 2.c, that does not qualify for inclusion in Tier 1 capital based on the capital guidelines of the bank's primary federal supervisory authority. Generally, all goodwill reported in Schedule RC, item 10.a, and all other identifiable intangible assets reported in Schedule RC-M, item 2.c, do not qualify for Tier 1 capital and should be included in this item.

However, if the bank has a deferred tax liability that is specifically related to an intangible asset (other than servicing assets and purchased credit card relationships) acquired in a nontaxable purchase business combination that it chooses to net against the intangible asset for regulatory capital purposes, the amount of disallowed intangibles to be reported in this item should be reduced by the amount of this deferred tax liability. However, a deferred tax liability that the bank chooses to net against the related intangible asset for purposes of this item may not also be netted against deferred tax assets when the bank determines the amount of deferred tax assets that are dependent upon future taxable income and calculates the maximum allowable amount of such deferred tax assets for regulatory capital purposes.

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

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: DISINTNG Formula:

DISINTNG=IF DT ge 20010331 THEN DISINTNG = RCFDB590/1000;