Data Dictionary
Item Number P847
LESS: AMOUNTS RECORDED IN AOCI ATTRIBUTED TO DEFINED BENEFIT POSTRETIREMENT PLANS RESULTING FROM THE INITIAL AND SUBSEQUENT APPLICATION OF THE RELEVANT GAAP STANDARDS THAT PERTAIN TO SUCH PLANS (IF A GAIN, REPORT AS A POSITIVE VALUE; IF A LOSS, REPORT AS A NEGATIVE VALUE)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCAP847 | 2015-03-31 | 9999-12-31 | No | FR Y-9C |
| CACTP847 | 2014-09-30 | 2017-06-30 | Yes | FR Y-14A |
| CASDP847 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPDP847 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSDP847 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CQCCP847 | 2014-06-30 | 2019-09-30 | Yes | FR Y-14Q |
| CQCDP847 | 2014-06-30 | 2019-09-30 | Yes | FR Y-14Q |
| RCFAP847 | 2015-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCOAP847 | 2015-03-31 | 9999-12-31 | No | FFIEC 041 |
| RCOAP847 | 2015-03-31 | 9999-12-31 | No | FFIEC 051 |
Data Description:
Report the amounts recorded in AOCI and included in Schedule HC, item 26.b, "Accumulated other comprehensive income," resulting from the initial and subsequent application of ASC Subtopic 715-20 (formerly FASB Statement No. 158, "Employers' Accounting for Defined Benefit Pension and Other Postretirement Plans") to defined benefit postretirement plans resulting from the initial and subsequent application of the relevant GAAP standards that pertain to such plans. A holding company may exclude the portion related to pension assets deducted in Schedule HC-R, item 10(b). If the amount is a net gain, report it as a positive value in this item. If the amount is a net loss, report it as a negative value in this item.