Data Dictionary
Item Number Q257
UNREALIZED GAINS ON AVAILABLE-FOR-SALE PREFERRED STOCK CLASSIFIED AS AN EQUITY SECURITY UNDER GAAP AND AVAILABLE-FOR-SALE EQUITY EXPOSURES INCLUDABLE IN TIER 2 CAPITALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCAQ257 | 2014-03-31 | 2020-09-30 | No | FR Y-9C |
| CASDQ257 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPDQ257 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSDQ257 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| RCFAQ257 | 2014-03-31 | 2020-09-30 | No | FFIEC 031 |
| RCOAQ257 | 2014-03-31 | 2020-09-30 | No | Multiple Forms |
| UBPRQ257 | 2014-03-31 | 9999-12-31 | No |
Data Description:
Unrealized gains on available-for-sale preferred stock classified as an equity security under GAAP and available-for-sale equity exposures includable in tier 2 capital (i) Holding companies that entered "1" for "Yes" in item 53: Report the pretax net unrealized holding gain (i.e., the excess of fair value as reported in FR Y-9C Schedule HC-B, item 7, column D, over historical cost as reported in FR Y-9C Schedule HC-B, item 7, column C), if any, on available-for-sale preferred stock classified as an equity security under GAAP and available-for-sale equity exposures includable in tier 2 capital, subject to the limits specified in the revised regulatory capital rules. The amount reported in this item cannot exceed 45 percent of the holding company's pretax net unrealized gain on available-for-sale preferred stock classified as an equity security under GAAP and available-for-sale equity exposures. (ii) Holding companies that entered "0" for "No" in item 53: Do not apply any transition provision multiplier for this item. These phase-out provisions are only reflected in the subtotal, item 92 below.