Data Dictionary
Item Number C009
CASH SURRENDER VALUE OF LIFE INSURANCECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKC009 | 2003-03-31 | 2010-12-31 | No | FR Y-9C |
| BHSPC009 | 2002-06-30 | 9999-12-31 | No | FR Y-9SP |
| ESOPC009 | 2002-12-31 | 9999-12-31 | No | FR Y-9ES |
| RCFDC009 | 2001-03-31 | 2010-12-31 | No | Multiple Forms |
| RCFDC009 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| RCONC009 | 2001-03-31 | 2010-12-31 | No | FFIEC 041 |
| RCONC009 | 2011-03-31 | 9999-12-31 | No | FFIEC 041 |
| TEXTC009 | 2001-03-31 | 2001-12-31 | No | Multiple Forms |
Data Description:
Report the amount of all other assets (other than those reported in Schedule RC-F, items 1, 2, 3, and 4)that cannot properly be reported in Schedule RC, items 1 through 10.
Include as all other assets, cash surrender value of life insurance policies for which the bank is the beneficiary. (Policies acquired after November 14, 1985, should be reported at the amount that could be realized under the insurance contracts as of the report date. For further information, see FASB Technical Bulletin No. 85-4.) (Report the amount of cash surrender value in Schedule RC-F, item 5.b, if this amount is greater than $25,000 and exceeds 25 percent of the amount reported in Schedule RC-F, item 5).
For series BHCK, report only amounts that exceed 25 percent of the amount reported on Schedule HC-F, item no. 2168.
For series ESOP, report the cash surrender value of any insurance policy on bank or bank holding company officer or employee for which the ESOP holds as an investment to defray costs of employee benefits.
For series BHSP, disclose in this item each component of other assets, and the dollar amount of such component, that exceeds 25 percent of the amount reported on Balance Sheet item 7. For other components of "other assets" that exceed the disclosure threshold, list and briefly describe these components in memoranda items 11(f) through 11(h).
COMPARABILITY:
Beginning 3/31/03, reported on Schedule HC-F for the FR Y-9C (BHCK) report.
Beginning 12/31/02, reported on the FR Y-9ES (ESOP) report.
Beginning 6/30/02, reported on the Memoranda for the FR Y-9SP (BHSP) report.
NOTE:
Reported on Schedule RC-F Other Assets for the FFIEC 031 and 041 reports.
RCFDC009 derived beginning 3/31/2011. Sum(rcfdk201, rcfdk202, RCFDK270).
RCONC009 derived beginning 3/31/2011. Sum(rconk201, rconk202, RCONK270).