Data Dictionary
Item Number J314
CORPORATE TRUST AND AGENCY ACCOUNTS: CORPORATE AND MUNICIPAL TRUSTEESHIPS - PRINCIPAL AMOUNT OUTSTANDINGCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCFDJ314 | 2009-12-31 | 9999-12-31 | No | FFIEC 031 |
| RCONJ314 | 2009-12-31 | 9999-12-31 | No | FFIEC 041 |
| RCONJ314 | 2009-12-31 | 9999-12-31 | No | FFIEC 051 |
| SVGLJ314 | 2009-12-31 | 2011-12-31 | No | OTS 1313 |
| UBPRJ314 | 2009-12-31 | 9999-12-31 | No |
Data Description:
FFIEC 031 - Report the unpaid principal balance (final maturity amount for zero coupon bonds; redemption price for trust preferred securities) of the issues reported in Schedule RC-T, Memorandum item 2.a, above, that are in substantive default. A substantive default occurs when the issuer (a) fails to make a required payment of principal or interest, defaults on a required payment into a sinking fund, files for bankruptcy, or is declared bankrupt or insolvent, and (b) default has been declared by the trustee. Issues should not be reported as being in substantive default during a cure period, provided the indenture for the issue provides for a cure period. Private placement leases where the trustee is required to delay or waive the declaration of an event of default, unless requested in writing to make such declaration, should not be reported as being in substantive default, provided such written request has not been made. Once a trustee's duties with respect to an issue in substantive default have been completed, the issue should no longer be reported as being in default.
Do not report issues that are in technical default, for instance, if the obligor failed to provide information or documentation to the trustee within specified time periods.
SVGL - Report in FS516 the total number and in FS517 the unpaid principal balance (redemption price for trust preferred securities) of the issues reported in FS510 that are in substantive default. A substantive default occurs when the issuer (a) fails to make a required payment of principal or interest, defaults on a required payment into a sinking fund, files for bankruptcy, or is declared bankrupt or insolvent, and (b) default has been declared by the trustee. Issues should not be reported as being in substantive default during a cure period, provided the indenture for the issue provides for a cure period. Private placement leases where the trustee is required to delay or waive the declaration of an event of default, unless requested in writing to make such declaration, should not be reported as being in substantive default, provided such written request has not been made. Once a trustee's duties with respect to an issue in substantive default have been completed, the issue should no longer be reported as being in default. Do not report issues that are in technical default, i.e., if the obligor failed to provide information or documentation to the trustee within specified time period.