Board of Governors of the Federal Reserve System

Data Dictionary

Item Number C233

Call confidentiality applies to FFIEC 031/041.

Data Description:

For series RIAD, report the allowance for loan and lease losses of a bank or other business acquired in a business combination during the calendar year-to-date reporting period. Determine the amount to be reported in this item in accordance with the General Instructions at the beginning of part II.

If the bank was acquired in a transaction which became effective during the reporting period and push down accounting was used to account for the acquisition, report the change in the balance of the allowance for loan and lease losses from the end of the previous calendar year through the effective date of the bank's acquisition in this item.

For those banks required to establish and maintain an allocated transfer risk reserve, report all allowable adjustments made during the reporting period between the regular allowance for loan and lease losses and the allocated transfer risk reserve as specified in Section 905(a) of the International Lending Supervision Act of 1983, in the agency regulations implementing the Act (Federal Reserve Regulation K, Part 347 of the FDIC Rules and Regulations, and Part 20 of the Comptroller of the Currency's Regulations), and in any guidelines, letters, or instructions issued by the agencies.

For series BHCK, report the net cumulative effect of all corrections and adjustments made to the amount originally reported as the ending balances of the allowance for loan and lease losses as of the previous calendar year-end. Report the net cumulative effect of all changes in theallowance for loan and lease losses of a bank or other business acquired in a business combination during the reporting period. Determine those amounts in accordance with the General Instructions at the beginning of this part.

For bank holding companies with foreign offices, report any increases or decreases resulting from the translation into dollars of any portions of the allowance for loan and lease losses that are denominated in a foreign currency.

Report all other allowable adjustments made during the reporting period.

In addition, report all allowable adjustments made during the reporting period to the allowance for loan and lease losses as specified in Section 905(a) of the International Lending Supervision Act of 1983, in the agency regulations
implementing the Act (Subpart D of the Federal Reserve Regulation K, Part 351 of the FDIC's Rules and Regulations, and Part 20 of the Comptroller of the Currency's
Regulations) and in any guidelines, letters or instructions issued by the agencies.

If the amount reported in this item is negative, enclose it in parentheses.

NOTE:

Reported on Schedule HI-B, Part II for the FR Y-9C (BHCK) reports.

Reported on Schedule RI-B, Part II for the FFIEC 031 and 041 reports.