Data Dictionary
Item Number G215
QUALIFYING RESTRICTED CORE CAPITAL ELEMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAABG215 | 2011-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| BHCKG215 | 2009-03-31 | 2014-12-31 | No | FR Y-9C |
| CASKG215 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CBPKG215 | 2015-12-31 | 2015-12-31 | Yes | FR Y-14A |
| CPSKG215 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
Data Description:
Report the portion of restricted core capital elements (other than cumulative perpetual preferred stock included in item 1 above), that are eligible for inclusion in Tier 1 capital as determined in step 1 of the section, 'Reporting of Qualifying Restricted Core Capital Elements in Tier I Capital,' described above. Restricted core capital elements (other than cumulative perpetual preferred stock) include trust preferred securities (both (1) subordinated notes payable to unconsolidated trusts issuing trust preferred securities net of the bank holding company's investment in the trust and (2) trust preferred securities issued by consolidated special purpose entities), and Class B and Class C noncontrolling (minority) interests. Class B noncontrolling interest is defined as cumulative perpetual preferred stock directly issued by a consolidated subsidiary that is a U.S. depository institution or foreign bank. Class C noncontrolling interest is defined as common stockholders' equity or perpetual preferred stock issued by a consolidated subsidiary that is neither a U.S. depository institution nor a foreign bank. For further information on trust preferred securities, see the glossary for 'Trust preferred securities issued.'
Exclude noncontrolling (minority) interest in small business investment companies, investment funds that hold nonfinancial equity investments, and subsidiaries engaged in nonfinancial activities that the bank holding company holds under appropriate legal authority. Also exclude any noncontrolling (minority) interests in consolidated asset-backed commercial paper conduits if the consolidated program assets are excluded from risk-weighted assets.