Data Dictionary
Item Number F264
LESS: CUMULATIVE CHANGE IN FAIR VALUE OF ALL FINANCIAL LIABILITIES ACCOUNTED FOR UNDER A FAIR VALUE OPTION THAT IS INCLUDED IN RETAINED EARNINGS AND IS ATTRIBUTABLE TO CHANGES IN THE BANK'S OWN CREDITWORTHINESSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAABF264 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| BAGRF264 | 2007-03-31 | 9999-12-31 | No | |
| BHCKF264 | 2007-03-31 | 2014-12-31 | No | FR Y-9C |
| CASKF264 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPKF264 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSKF264 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| RCFDF264 | 2007-03-31 | 2014-12-31 | No | FFIEC 031 |
| RCONF264 | 2007-03-31 | 2014-12-31 | No | FFIEC 041 |
| UBPRF264 | 2001-03-31 | 9999-12-31 | No |
Data Description:
When determining the fair value of a financial liability reported on Schedule RC - Balance Sheet, that is accounted for under a fair value option, banks should consider the effect of a change in their own creditworthiness on the fair value of the liability. The agencies have determined that banks should exclude from Tier 1 capital the cumulative change in the fair value of financial liabilities accounted for under a fair value option that is included in retained earnings (Schedule RC, item 26.a) and is attributable to changes in the bank's own creditworthiness. Banks should report in this item the amount of this cumulative change, net of applicable taxes.
If the amount of the cumulative change is a net gain, report it as a positive value in this item. If the amount of the cumulative change is a net loss, report it as a negative value in this item.
NOTE:
FFIEC 101 -- Report in this item the amount reported on Schedule R of the Call Report (FFIEC 031 or 041) or the FR Y-9C.
ON SCHEDULE RC-R
Added to FRY9C 20070331
BAGR Original Variable name: CHNGFV Formula:
CHNGFV=IF DT ge 20070331 THEN CHNGFV = RCFDF264/1000;