Data Dictionary

Item Number G214
QUALIFYING CLASS A NONCONTROLLING (MINORITY) INTERESTS IN CONSOLIDATED SUBSIDIARIES

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCKG214 2009-03-31 2014-12-31 No FR Y-9C
CASKG214 2013-09-30 2015-12-31 Yes FR Y-14A
CBPKG214 2015-12-31 2015-12-31 Yes FR Y-14A
CPSKG214 2013-09-30 2015-12-31 Yes FR Y-14A

Data Description:

Report the portion of Class A noncontrolling interests (also called minority interests) in consolidated subsidiaries included in Schedule HC, item 27.b, that is eligible for inclusion in Tier 1 capital based on the capital adequacy guidelines, as amended. Qualifying Class A noncontrolling (minority) interest is defined as qualifying common stockholders' equity and noncumulative perpetual preferred equity instruments issued by a consolidated subsidiary that is a U.S. depository institution or a foreign bank. Generally, bank holding companies may include in Tier 1 capital without an explicit limit its amount of Class A noncontrolling (minority) interests in equity capital accounts of such consolidated subsidiaries, unless such accounts would not otherwise qualify for inclusion in Tier 1 capital.

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Last update: May 16, 2024