Data Dictionary
Item Number J163
LESS: OTHER SECURITIZATION DEDUCTIONS (50 PERCENT OF DEDUCTIONS PLUS ANY TIER 2 CARRYOVER)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAABJ163 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| AAATJ163 | 2008-03-31 | 2010-12-31 | Yes | FFIEC 101 |
| CASEJ163 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
| CPSEJ163 | 2013-09-30 | 2014-03-31 | Yes | FR Y-14A |
Data Description:
AAAB:
Report in this item 50% of all non-gain-on-sale securitization exposures required to be deducted from capital under the final rule.
A banking organization may calculate any deductions from regulatory capital with respect to a securitization exposure (including after-tax gain-on-sale) net of any deferred tax liabilities associated with the exposure.
AAAT:
Certain other securitization exposures are also deducted from tier 1 and tier 2 capital. These exposures include any securitization that (1) does not qualify for the Ratings-Based Approach, the Internal Assessment Approach, or the Supervisory Formula Approach; (2) securitizations of non-IRB exposures (i.e. exposures that are not a wholesale exposure, retail exposure, or securitization exposure, or equity exposure); (3) low-rated securitization exposures that qualify for and must be deducted under the Ratings-Based Approach; and (4) High-risk exposures under the Supervisory Formula Approach. When a thrift must deduct a securitization exposure (other than gain-on-sale) from regulatory capital, the thrift must take the deduction 50 percent from tier 1 capital and 50 percent from tier 2 capital. Report in this item any remaining tier 1 deductions for CEIOs (that do not represent gain-on-sale). Refer also to item 22.
If the amount deductible from tier 2 capital exceeds the thrift's actual tier 2 capital, the thrift would deduct the excess from Tier 1 capital in this item.
A thrift may calculate any deductions from regulatory capital with respect to a securitization exposure (including after-tax gain-on-sale) net of any deferred tax liabilities associated with the exposure.