Data Dictionary
Item Number J175
LESS: SHORTFALL OF ELIGIBLE CREDIT RESERVES BELOW TOTAL EXPECTED CREDIT LOSSES (UP TO THE LOWER OF 50 PERCENT OF THE SHORTFALL OR AMOUNT OF TIER 2 CAPITAL).Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAABJ175 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| AAATJ175 | 2008-03-31 | 2010-12-31 | Yes | FFIEC 101 |
| CASEJ175 | 2013-09-30 | 2014-03-31 | Yes | FR Y-14A |
| CPSEJ175 | 2013-09-30 | 2014-03-31 | Yes | FR Y-14A |
Data Description:
AAAB:
Report in the item 50 percent of any shortfall of eligible credit reserves below total expected credit losses as described in item 9c above. If the amount exceeds the banking organization's actual tier 2 capital, the banking organization must report the excess in item 9c above.
AAAT:
A thrift's total ECL is the sum of the ECL for all wholesale and retail exposures other than exposures to which the thrift has applied double default treatment. The thrift's ECL for a wholesale exposure to a non-defaulted obligor that is carried at fair value with gains and losses flowing through earnings or that is classified as held-for-sale and is carried at the lower of cost or fair value with losses flowing through earnings is zero. For all other wholesale exposures to non-defaulted obligors or segments of non-defaulted retail exposures, the product of PD times LGD times EAD for the exposure or segment. The thrift's ECL for a wholesale exposure to a defaulted obligor or a segment of defaulted retail exposures is equal to the thrift's impairment estimate for allowance purposes for the exposure or segment.
A shortfall exists when the total dollar amount of ECL exceeds the thrift's eligible credit reserves. If there is a shortfall of eligible credit reserves compared to ECL, the thrift must deduct 50 percent of the shortfall from tier 1 capital and 50 percent from tier 2 capital. 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.