Data Dictionary
Item Number F820
TOTAL FINANCIAL LIABILITIES MEASURED AT FAIR VALUECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCPF820 | 2008-03-31 | 9999-12-31 | No | FR Y-9LP |
| BHCSF820 | 2008-03-31 | 9999-12-31 | No | FR Y-11/FR Y-11S |
| BHSPF820 | 2008-06-30 | 9999-12-31 | No | FR Y-9SP |
| FNBKF820 | 2008-03-31 | 9999-12-31 | No | FR Y-7N/FR Y-7NS |
| RCFDF820 | 2008-03-31 | 9999-12-31 | No | FR 2886b |
| SUBCF820 | 2008-03-31 | 9999-12-31 | No | FR 2314/FR-2314S |
Data Description:
Total fair value of all liabilities that the institution has elected to account for under the fair value option that is included in the Balance Sheet.
NOTE:
This item is to be completed by institutions that have adopted FASB Statement No. 157,'Fair Value Measurements' (FAS 157), and have elected to report certain assets and liabilities at fair value with changes in fair value recognized in earnings in accordance with U.S. generally accepted accounting principles (GAAP) (i.e., FASB Statement No. 159, 'The Fair Value Option for Financial Assets and Financial Liabilities' (FAS 159); FASB Statement No. 155, 'Accounting for Certain Hybrid Financial Instruments' (FAS 155); and FASB Statement No. 156, 'Accounting for Servicing of Financial Assets' (FAS 156)). This election is generally referred to as the fair value option.