Data Dictionary

Item Number J176
LESS: CERTAIN FAILED CAPITAL MARKETS TRANSACTIONS (UP TO THE LOWER OF 50 PERCENT OF DEDUCTIONS FROM SUCH FAILED TRANSACTIONS OR AMOUNT OF TIER 2 CAPITAL).

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
AAABJ176 2008-03-31 2013-12-31 Yes FFIEC 101
AAATJ176 2008-03-31 2010-12-31 Yes FFIEC 101
CASEJ176 2013-09-30 2014-03-31 Yes FR Y-14A
CPSEJ176 2013-09-30 2014-03-31 Yes FR Y-14A

Data Description:

AAAB:
Report in this item 50% of certain failed capital markets transactions as described in item 9e above. If the amount exceeds the banking organization's actual tier 2 capital, the banking organization must report the excess in item 9e above.

AAAT:
Deduct in this item 50% of your exposure on certain unsettled and failed transactions (50 percent from tier 1 and 50% from tier 2). These transactions include non-delivery-versus-payment (non-DVP) and non-payment-versus-payment (non-PvP) transactions (with a normal settlement period) where the thrift has not received the deliverables by the fifth business day after counterparty delivery was due. In these instances, the thrift must deduct the current market value of the deliverables owed to the thrift 50% from tier 1 and 50% from tier 2. If the amount of the deductible from tier 2 capital exceeds the thrift's actual tier 2 capital, the thrift would deduct the excess from tier 1 capital.

Back to Top
Last update: Sep 03, 2026