Data Dictionary
Item Number G506
TOTAL ASSETS MEASURED AT FAIR VALUE ON A RECURRING BASIS - LEVEL 3 FAIR VALUE MEASUREMENTSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKG506 | 2009-06-30 | 9999-12-31 | No | FR Y-9C |
| RCFDG506 | 2009-06-30 | 9999-12-31 | No | Multiple Forms |
| RCONG506 | 2009-06-30 | 9999-12-31 | No | FFIEC 041 |
| RISIG506 | 2020-06-30 | 9999-12-31 | No | FR Y-15 |
| RISKG506 | 2012-12-31 | 9999-12-31 | No | FR Y-15 |
| RISOG506 | 2020-06-30 | 9999-12-31 | No | FR Y-15 |
| SVGLG506 | 2009-12-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
Report the sum of items G477, G482, G487, G492, G496, G501, F242, and G804. FFIEC 031 Schedule RC-Q Line Item 7. col. E. FFIEC 041 Schedule RC-Q Line Item 7. col. E. SVGL - For each Level (1, 2, or 3) and for the total before netting, the EFS software will compute this line as the sum of the corresponding amounts reported or computed for each asset category, as follows: FV43 = FV113 + FV133 + FV153 + FV213 + FV243 + FV263 + FV313 Beginning 20110331 Reported on Schedule Q for the FFIEC 002 report. FR Y-15 (RISK) - Item pulled from FR Y-9C Item Title is "Assets valued using Level 3 measurement inputs." Report the value of all assets that are priced on a recurring basis using Level 3 measurement inputs. FASB ASC Topic 820, Fair Value Measurements and Disclosures (formerly FASB Statement No. 157, Fair Value Measurements), established a three-level fair value hierarchy that prioritizes inputs used to measure fair value based on observability. Level 3 fair value measurement inputs, while not readily observable in the market, are used to develop an exit price for the asset (or liability) from the perspective of a market participant. Therefore, Level 3 fair value measurement inputs should reflect the banking organization's own assumptions about how a market participant would price an asset (or liability) and should be based on the best information available under the given circumstances. The level in the fair value hierarchy within which the fair value measurement is categorized is determined on the basis of the lowest level input that is significant to the fair value measurement in its entirety. If a fair value measurement uses observable inputs that require significant adjustment based on unobservable inputs, then this is considered a Level 3 measurement.