Data Dictionary

Item Number C498
OTHER NONCUMULATIVE PREFERRED STOCK ELIGIBLE FOR INCLUSION IN TIER 1 CAPITAL (E.G., REIT PREFERRED SECURITIES)

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCKC498 2004-03-31 2014-12-31 No FR Y-9C
CASKC498 2013-09-30 2015-12-31 Yes FR Y-14A
CBPKC498 2015-12-31 2015-12-31 Yes FR Y-14A
CPSKC498 2013-09-30 2015-12-31 Yes FR Y-14A

Data Description:

Report all noncumulative preferred stock included and reported in Schedule HC, item no. 3000 that is eligible for inclusion in Tier 1 capital. Include instruments such as preferred securities issued by real estate investment trusts (REITs). REITs are special purpose entities that hold real estate related assets and issue preferred stock that pay dividends distributing most of the REITs income to investors. Such income is taxed as income to the investors rather than the REIT.

NOTE:

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

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Last update: May 16, 2024