Data Dictionary
Item Number J177
LESS: OTHER SECURITIZATION DEDUCTIONS (UP TO THE LOWER OF 50 PERCENT OF DEDUCTIONS OR AMOUNT OF TIER 2 CAPITAL).Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| AAABJ177 | 2008-03-31 | 2013-12-31 | Yes | FFIEC 101 |
| AAATJ177 | 2008-03-31 | 2010-12-31 | Yes | FFIEC 101 |
| CASEJ177 | 2013-09-30 | 2014-03-31 | Yes | FR Y-14A |
| CPSEJ177 | 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.
AAAT:
Certain other securitization exposures would also be 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 2 deductions for CEIOs (that do not represent gain-on-sale). 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.