Board of Governors of the Federal Reserve System

Data Dictionary

Item Number C228

Call confidentiality applies to FFIEC 031/041.

Data Description:

Report the bank's aggregate outstanding equity investment in financial subsidiaries as of the report date, which should be determined in the following manner.

If a financial subsidiary is not consolidated into the bank for purposes of these reports, the bank's aggregate outstanding equity investment in the subsidiary is the amount of the bank's ownership interest accounted for under the equity method of accounting. The bank's ownership interest will have been included in Schedule RC, item 8, "Investments in unconsolidated subsidiaries and associated companies." However, the bank's ownership interest in a financial subsidiary should exclude any loans and advances to the subsidiary and any holdings of the subsidiary's bonds, notes, and debentures, which are included in Schedule RC, item 8 (2130).

If one or more financial subsidiaries are consolidated into the bank for purposes of these reports, the bank may use the following approach to determine one half of the bank's aggregate outstanding equity investment in these consolidated financial subsidiaries.

One Half of the Aggregate Outstanding Equity Investments in Consolidated Financial Subsidiaries

(a) Enter the total assets of consolidated financial
subsidiaries included in Schedule RC, item 12 ____________

(b) Enter the total liabilities of consolidated financial
subsidiaries included in Schedule RC, item 21 ____________

(c) Enter the sum of the amounts included in Schedule RC-R,
items 2, 3, 4, 5, 7, 9.a, and 9.b, that are attributable to the
bank's consolidated financial subsidiaries (e.g., goodwill
on a financial subsidiary's balance sheet that was
included in the disallowed goodwill reported on
Schedule RC-R, item 7) ____________

(d) Enter the amount of "Other additions to (deductions from)
Tier 1 capital" included in Schedule RC-R, item 10, that is
attributable to the bank's consolidated financial subsidiaries ____________

(e) Enter the amount of any minority interests in consolidated
financial subsidiaries included in Schedule RC, item 22 ____________

(f) Enter the sum of (a) and (d) less (b), (c), and (e);
enter 0 if the amount is a negative number ____________

(g) Adjustment to Tier 1 capital reported in Schedule RC-R,
item 11 (one half of the bank's aggregate outstanding
equity investment for the bank's consolidated financial
subsidiaries): enter 50% of the amount in (f) above _____________

NOTE:

FFIEC 101 -- Report in this item the amount reported on Schedule R of the bank Call Report (FFIEC 031 or 041).

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

BAGR Original Variable name: ADJT1CAP Formula:

ADJT1CAP=IF DT GE 20020331 Then ADJT1CAP = RCFDC228/1000;