Board of Governors of the Federal Reserve System

Data Dictionary

Item Number L775

Call confidentiality applies to FFIEC 031/041.

Data Description:

BAGR Original Variable name: TIER1 Formula:

IF DT GE 20000331 THEN TIER1 = RCFD8274; IF DT ge 19990331 and DT lt 20000331 THEN T1_TRANS=SUM(COMMON,COM_SUR,UN_PFTS,-LOSS_SEC,CM_FX,MIN_INT,   PER_PRF,-GOODWILL,-OTHER,-NETWORTH);   DIS_TAX = RCFD5610;   Q_MSRS=MIN(.90 *RCFDA590,MSRS);   EXC_PCCR=MAX(PCCR-.25*T1_TRANS,0); Q_PCCR=PCCR-EXC_PCCR;   Q_INT=MIN(Q_PCCR+Q_MSRS,T1_TRANS);   EXC_INT=DIS_TAX + PCCR+MSRS-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=DIS_TAX+ PCCR+MSRS;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   EXCESS=EXC_INT + GOODWILL + OTHER - RCFD6442; IF DT ge 19980331 and DT lt 19990331 THEN T1_TRANS=SUM(COMMON,COM_SUR,UN_PFTS,-LOSS_SEC,CM_FX,MIN_INT,   PER_PRF,-GOODWILL,-OTHER,-NETWORTH);   DIS_TAX = RCFD5610;   IF DATE GE 19970630 THEN Q_MSRS=MIN(.90 *RCFDA590,MSRS); ELSE Q_MSRS=MSRS;   EXC_PCCR=MAX(PCCR-.25*T1_TRANS,0); Q_PCCR=PCCR-EXC_PCCR;   IF DATE GE 19980630 THEN   Q_INT=MIN(Q_PCCR+Q_MSRS,T1_TRANS); ELSE   Q_INT=MIN(Q_PCCR+Q_MSRS,.5*T1_TRANS);   EXC_INT=DIS_TAX + PCCR+MSRS-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=DIS_TAX+ PCCR+MSRS;   * EFFECTIVE AUGUST 8, 1995 - THE FDIC AND OCC'S TREATMENT OF   INTANGIBLE ASSETS AND GRANDFATHERED INTANGIBLE ASSETS IS NOW   IDENTICAL TO THE FEDERAL RESERVE'S TREATMENT OF THESE   ITEMS;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   EXCESS=EXC_INT + GOODWILL + OTHER - RCFD6442; IF DT ge 19970331 and DT lt 19980331 THEN T1_TRANS=SUM(COMMON,COM_SUR,UN_PFTS,-LOSS_SEC,CM_FX,MIN_INT,   PER_PRF,-GOODWILL,-OTHER,-NETWORTH);   DIS_TAX = RCFD5610;   IF DATE GE 19970630 THEN Q_MSRS=MIN(.90 *RCFDA590,MSRS); ELSE Q_MSRS=MSRS;   EXC_PCCR=MAX(PCCR-.25*T1_TRANS,0); Q_PCCR=PCCR-EXC_PCCR;   Q_INT=MIN(Q_PCCR+Q_MSRS,.5*T1_TRANS); EXC_INT=DIS_TAX + PCCR+MSRS-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=DIS_TAX+ PCCR+MSRS;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   EXCESS=EXC_INT + GOODWILL + OTHER - RCFD6442; IF DT ge 19960331 and DT lt 19970331 THEN T1_TRANS=SUM(COMMON,COM_SUR,UN_PFTS,-LOSS_SEC,CM_FX,MIN_INT,   PER_PRF,-GOODWILL,-OTHER,-NETWORTH);   IF DATE GE 19950630 THEN DIS_TAX = RCFD5610;   ELSE DIS_TAX= 0 ;   EXC_PCCR=MAX(PCCR-.25*T1_TRANS,0); Q_PCCR=PCCR-EXC_PCCR;   Q_INT=MIN(Q_PCCR+MSRS,.5*T1_TRANS); EXC_INT=DIS_TAX + PCCR+MSRS-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=DIS_TAX+ PCCR+MSRS;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   EXCESS=EXC_INT + GOODWILL + OTHER - RCFD6442; IF DT ge 19950331 and DT lt 19960331 THEN IF (RCFD1747 + RCFD1749) > (RCFD1748 + RCFD1751) THEN   LOSS_SEC = (RCFD1747 + RCFD1749) - (RCFD1748 + RCFD1751);   *RESULT SHOULD BE A A POSITIVE NUMBER;   ELSE LOSS_SEC=0; T1_TRANS=SUM(COMMON,COM_SUR,UN_PFTS,-LOSS_SEC,CM_FX,MIN_INT,   PER_PRF,-GOODWILL,-OTHER,-NETWORTH);   IF DATE GE 19950630 THEN DIS_TAX = RCFD5610;   ELSE DIS_TAX= 0 ;   EXC_PCCR=MAX(PCCR-.25*T1_TRANS,0); Q_PCCR=PCCR-EXC_PCCR;   Q_INT=MIN(Q_PCCR+MSRS,.5*T1_TRANS); EXC_INT=DIS_TAX + PCCR+MSRS-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=DIS_TAX+ PCCR+MSRS;   * EFFECTIVE AUGUST 8, 1995 - THE FDIC AND OCC'S TREATMENT OF   INTANGIBLE ASSETS AND GRANDFATHERED INTANGIBLE ASSETS IS NOW   IDENTICAL TO THE FEDERAL RESERVE'S TREATMENT OF THESE   ITEMS;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   IF DT ge 19940331 and DT lt 19950331 THEN IF (RCFD3641 EQ 0 AND RCFD0297 NE 0 AND DATE=19931231) OR ((ENTITY=975135 OR ENTITY=867034 OR ENTITY=229146) AND DATE=19931231) THEN LOSS_SEC=0; ELSE LOSS_SEC=RCFD0297; *NET UNREALIZED LOSS ON MARKETABLE   T1_TRANS=SUM(RCFD3230,RCFD3839,RCFD3632,-LOSS_SEC,RCFD3284,RCFD3000,   RCFD3778,-RCFD3163,-RCFD5507,-RCON3259);   EXC_PCCR=MAX(RCFD5506-.25*T1_TRANS,0); Q_PCCR=RCFD5506-EXC_PCCR;   Q_INT=MIN(Q_PCCR+RCFD3164,.5*T1_TRANS); EXC_INT=RCFD5506+RCFD3164-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=PCCR+MSRS;   IF REGUL=1 THEN DO;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   EXCESS=EXC_INT + RCFD3163 + RCFD5507 - RCFD6442; END;   ELSE DO;   TIER1=T1_TRANS-EXC_INT;   EXCESS=EXC_INT + RCFD3163 + RCFD5507;   END;   IF DT ge 19930331 and DT lt 19940331 THEN IF (RCFD3641 EQ 0 AND RCFD0297 NE 0 AND DATE=19931231) OR ((ENTITY=975135 OR ENTITY=867034 OR ENTITY=229146) AND DATE=19931231) THEN LOSS_SEC=0; ELSE LOSS_SEC=RCFD0297; *NET UNREALIZED LOSS ON MARKETABLE   T1_TRANS=SUM(RCFD3230,RCFD3839,RCFD3632,-LOSS_SEC,RCFD3284,RCFD3000,   RCFD3778,-RCFD3163,-RCFD5507,-RCON3259);   EXC_PCCR=MAX(RCFD5506-.25*T1_TRANS,0); Q_PCCR=RCFD5506-EXC_PCCR;   Q_INT=MIN(Q_PCCR+RCFD3164,.5*T1_TRANS); EXC_INT=RCFD5506+RCFD3164-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=PCCR+MSRS;   IF REGUL=1 THEN DO;   TIER1=T1_TRANS-EXC_INT+RCFD6442;   EXCESS=EXC_INT + RCFD3163 + RCFD5507 - RCFD6442; END;   ELSE DO;   TIER1=T1_TRANS-EXC_INT;   EXCESS=EXC_INT + RCFD3163 + RCFD5507;   END;   IF DT ge 19920331 and DT lt 19930331 THEN   T1_TRANS=SUM(RCFD3230,RCFD3839,RCFD3632,-RCFD0297,RCFD3284,RCFD3000,   RCFD3778,-RCFD3163,-RCFD5507,-RCON3259);   EXC_PCCR=MAX(RCFD5506-.25*T1_TRANS,0); Q_PCCR=RCFD5506-EXC_PCCR;   Q_INT=MIN(Q_PCCR+RCFD3164,.5*T1_TRANS); EXC_INT=RCFD5506+RCFD3164-Q_INT;   IF T1_TRANS LE 0 THEN EXC_INT=PCCR+MSRS;   IF REGUL=1 THEN DO; TIER1=T1_TRANS-EXC_INT+RCFD5507;   EXCESS=EXC_INT + RCFD3163;   END;   ELSE DO;   TIER1=T1_TRANS-EXC_INT;   EXCESS=EXC_INT + RCFD3163 + RCFD5507;   END;   IF DT ge 19910331 and DT lt 19920331 THEN T1_TRANS=SUM(RCFD3230,RCFD3839,RCFD3632,-RCFD0297,RCFD3284,RCFD3000,RCFD3778);   IF REGUL=1 THEN DO; /*STATE MEMBER BANK*/   TIER1=T1_TRANS-RCFD3163;   END;   IF REGUL=2 THEN DO; /*OCC BANKS*/   MSRMAX=MAX((.25*T1_TRANS),0);   EXC_MSR= MAX(0,(RCFD3164 - MSRMAX));   EXC_INT=EXC_MSR+RCFD3163+RCFD3165;   TIER1=T1_TRANS-EXC_INT;   END;   IF REGUL=3 THEN DO; /*FDIC BANKS*/   QUAL_INT=MIN(RCFD3164,.5*T1_TRANS);   EXC_INT=RCFD2143-QUAL_INT;   TIER1=T1_TRANS-EXC_INT;   END;   *DEFINITIONS COMPONENTS OF TIER 1 CAPITAL; COMMON=RCFD3230; *COMMON STOCK COM_SUR=RCFD3839; *COMMON STOCK SURPLUS UN_PFTS=RCFD3632; *UNDIVIDED PROFITS CM_FX =RCFD3284;*CUMULATIVE FXCHANGE TRANSLATION PER_PRF= RCFD3778;*NON CUMULATIVE PERPETUAL PREFERRED MIN_INT=RCFD3000; *MINORITY INTEREST IN CONSOLIDATED SUBS RC INTANGS=RCFD2143; *TOTAL AMOUNT OF INTANGIBLES MTG_SER =RCFD3164;*MORTAGE SERVICING RIGHTS INTANGIB=SUM(RCFDB026,RCFD5507);*OTHER INDENTIFIABLE INTANGIBLES GOODWILL=RCFD3163;*GOODWILL NETWORTH= RCON3259; * NET WORTH CERTIFICATES - SAVINGS BANKS   MSRS=RCFD3164; *PURCHASED MORTGAGE SERVICING RIGHTS; PCCR=RCFDB026; *PURCHASED CREDIT CARD RELATIONSHIPS; OTHER=RCFD5507; *OTHER IDENTIFIABLE INTANGIBLES;