ITEM NO. 4315 APPLICABLE INCOME TAXES ON EXTRAORDINARY ITEMS AND OTHER ADJUSTMENTS, GROSS OF INCOME TAXES Series&Id Time Span Covered RIAD4315 19760331 19961231 The total estimated federal, state and local, and foreign income tax expense applicable to "Extraordinary Items and Other Adjustments, Gross of Income Taxes (4310)". If this amount is a tax benefit rather than tax expense the amount is enclosed in parentheses. COMPARABILITY: Prior to 3/31/84, item name was "Applicable Income Taxes on Extraordinary Items". ITEM NO. 4320 EXTRAORDINARY ITEMS AND OTHER ADJUSTMENTS, NET OF INCOME TAXES Series&Id Time Span Covered RIAD4320 19691231 99991231 Includes the amount of extraordinary items and other adjustments, net of income taxes. NOTE: Reported in Schedule RI - Income Statement for the FFIEC 031, 032, 033, and 034 reports. Reported on the Income Statement for the FR Y-11I (BHCC) report. For the FR Y-9C (BHCK) and FR Y-9LP (BHCP) reports, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. COMPARABILITY: Prior to 3/31/97, included "Extraordinary Items and Other Adjustments, Gross of Income Taxes (4310)" minus "Applicable Income Taxes on Extraordinary Items and Other Adjustments, Gross of Income Taxes (4315)". Prior to 3/31/95, reported for the FR Y-11Q (BHCQ) report. Beginning 3/31/95, reported on the Income Statement for the FR Y-11Q (BHCS) report. Prior to 3/31/84, item name was "Extraordinary Items, Net of Tax Effect". ITEM NO. 4330 MINORITY INTEREST IN CONSOLIDATED SUBSIDIARIES Series&Id Time Span Covered RIAD4330 19691231 19831231 The proportion of consolidated subsidiary income (loss) that must be allocated to minority shareholders of the subsidiaries. ITEM NO. 4340 NET INCOME (LOSS) Series&Id Time Span Covered RIAD4340 19691231 99991231 Includes the net income (loss) reported in item 4340 (Net Income (Loss)) for the period. For the FR Y-11AS (BHAS) report, includes the sum of "Net Income (3631)" and "Extraordinary Items, Net of Income Taxes (4320)". For the "BHCC" and "BHCS" series, includes the sum of items 3631, 4320, and 3147 minus item 4302. For the FR 2314a (SUBI) report, includes the sum of "Income (Loss) Before Extraordinary Items (4300)" and "Extraordinary Items, Net of Tax Effect (4320)". For the FFIEC 001 (TRST) report, includes item 4000 minus items 4130, A486, A487 and A488. NOTE: Reported on the Income Statement for the FR Y-11I (BHCC) report. For the FR Y-9C (BHCK) and FR Y-9LP (BHCP) reports, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Prior to 3/31/95, reported for the FR Y-11Q (BHCQ) report. Beginning 3/31/95, reported on the Income Statement for the FR Y-11Q (BHCS) report. Reported in Schedule B (equals the amount reported on the Balance Sheet, item 10.f) for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of less than $150 million. Reported on the DB2 table on Schedule E for the FFIEC 001 (TRST) report. Reported by financial institutions with more than $100 million in total trust assets as reported on Schedule A item A458. In addition, all non-deposit trust companies, whether or not they report any assets on Schedule A, must also report Schedule E. Institutions which are not required to report Schedule E should do so on a voluntary basis. Also reported as confidential. ITEM NO. 4341 NET INCOME ATTRIBUTABLE TO INTERNATIONAL BUSINESS Series&Id Time Span Covered RIAD4341 19840331 99991231 The bank's best estimate of that part of the consolidated bank's net income, after taxes, attributable to transactions with customers domiciled in foreign countries and should reflect all appropriate internal allocations of income and expense, whether or not booked in the bank's formal accounting procedures. ITEM NO. 4342 SALE, CONVERSION, ACQUISITION OR RETIREMENT OF PREFERRED STOCK Series&Id Time Span Covered RIAD4342 19760331 19821231 Changes in "Preferred Stock (3225)" resulting from sale, conversion, acquisition, or retirement of preferred stock, including par or stated value of preferred stock sold for cash, premium received on sale of preferred stock, par or stated value of preferred stock retired, and premium paid on retirement of preferred stock. ITEM NO. 4343 SALE, CONVERSION, ACQUISITION OR RETIREMENT OF COMMON STOCK Series&Id Time Span Covered RIAD4343 19760331 19821231 Changes in "Common Stock (3235)" resulting from sale, conversion, acquisition, or retirement of common stock, including par or stated value of common stock sold for cash, premium received on sale of common stock, par or stated value of common stock retired, and premium paid on retirement of common stock. ITEM NO. 4344 SALE, CONVERSION, ACQUISITION OR RETIREMENT OF CAPITAL - SURPLUS Series&Id Time Span Covered RIAD4344 19760331 19821231 Changes in "Surplus (3245)" resulting from sale, conversion, acquisition, or retirement of capital, including par or stated value of capital sold for cash, premium received on sale of capital, par or stated value of capital retired, and premium paid on retirement of capital. ITEM NO. 4345 SALE, CONVERSION, ACQUISITION OR RETIREMENT OF CAPITAL - UNDIVIDED PROFITS AND CAPITAL RESERVES Series&Id Time Span Covered RIAD4345 19760331 19821231 Changes in "Undivided Profits and Capital Reserves (3248)" resulting from sale, conversion, acquisition, or retirement of capital, including par or stated value of capital sold for cash, premium received on sale of capital, par or stated value of capital retired, and premium paid on retirement of capital. ITEM NO. 4346 SALE, CONVERSION, ACQUISITION, OR RETIREMENT OF CAPITAL STOCK, NET Series&Id Time Span Covered RIAD4346 19760331 99991231 Includes changes in the bank's total equity capital resulting from: (1) Sale of the bank's perpetual preferred stock or common stock; (2) Exercise of stock options, including: (a) any income tax benefits to the bank resulting from the sale of the bank's own stock acquired under a qualified stock option within three years of its purchase by the employee who had been granted the option; and (b) any tax benefits to the bank resulting from the exercise (or granting) of nonqualified stock options (on the bank's stock) based on the difference between the option price and the fair market value of the stock at the date of exercise (or grant); (3) Conversion of convertible debt, limited-life preferred stock, or perpetual preferred stock into perpetual preferred or common stock; (4) Redemption of perpetual preferred stock or common stock; (5) Retirement of perpetual preferred stock or common stock; (6) Acquisition (without retirement) and resale or other disposal of the bank's own perpetual preferred stock or common stock, i.e., treasury stock transactions; and (7) Sale or repayment of net worth certificates (and mutual capital certificates issued to the Massachusetts Mutual Savings Central Fund). Also includes the net decrease in equity capital which occurs when cash is distributed in lieu of fractional shares in a stock dividend, and the net increase in equity capital when a stockholder who receives a fractional share from a stock dividend purchases the additional fraction necessary to make a whole share. For banks opened since January 1 of the year-to-date reporting period, report opening (original) equity capital. Also includes pre-opening income and expenses. Note: For reporting in 1984 only: banks with outstanding limited-life preferred stock as of December 31, 1983, that is included in "Equity Capital End of Previous Calendar Year (3215)" should report the year-end 1983 balance of such limited-life preferred stock, including any amounts received in excess of its par or stated value, in this item as a reduction of equity capital. NOTE: Reported in Schedule B for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million. ITEM NO. 4347 SALE, CONVERSION, ACQUISITION, OR RETIREMENT OF CAPITAL STOCK, NET Series&Id Time Span Covered RIAD4347 19840630 19881231 Includes the changes in the bank's total capital accounts from the sale of the bank's perpetual preferred stock or common stock, exercise of stock options, conversion of convertible debt, limited-life preferred stock, or perpetual preferred stock into perpetual preferred or common stock, redemption of perpetual preferred or common stock, retirement of perpetual preferred or common stock and acquisition (without retirement) and resale or other disposal of the bank's own perpetual preferred or common stock, i.e., Treasury stock transactions. Excludes any proceeds from the sale of limited-life preferred stock during the calendar year-to-date. NOTE: This item is reported by savings banks only. ITEM NO. 4350 TOTAL OTHER INCREASES IN CAPITAL ACCOUNTS Series&Id Time Span Covered RIAD4350 19691231 19751231 The sum of the nine sub-items below: (4360, 4370, 4380, 4390, 4400, 4410, 4420, 4430, 4440). ITEM NO. 4352 CHANGES IN PREFERRED STOCK INCIDENT TO MERGERS AND ABSORPTIONS Series&Id Time Span Covered RIAD4352 19760331 19821231 The total par or stated value of preferred stock issued in exchange for stock or net assets of a bank or other business merged, consolidated or absorbed by the reporting bank during the period to date. ITEM NO. 4353 CHANGES IN COMMON STOCK INCIDENT TO MERGERS AND ABSORPTIONS Series&Id Time Span Covered RIAD4353 19760331 19821231 The total par or stated value of common stock issued in exchange for stock or net assets of a bank or other business merged, consolidated or absorbed by the reporting bank during the period to date. ITEM NO. 4354 CHANGES IN SURPLUS INCIDENT TO MERGERS AND ABSORPTIONS Series&Id Time Span Covered RIAD4354 19760331 19821231 Adjustments to the reporting bank's surplus incident to mergers, consolidations, and absorptions. ITEM NO. 4355 CHANGES IN UNDIVIDED PROFITS AND CAPITAL RESERVES INCIDENT TO MERGERS AND ABSORPTIONS Series&Id Time Span Covered RIAD4355 19760331 19821231 Adjustments to the reporting bank's undivided profits and capital reserves incident to mergers, consolidations, and absorptions. ITEM NO. 4356 CHANGES INCIDENT TO BUSINESS COMBINATIONS, NET Series&Id Time Span Covered RIAD4356 19760331 99991231 If the bank has entered into a business combination which became effective during the reporting period and which has been accounted for as a pooling of interests, report the historical equity capital balances of the bank or other business acquired as of the end of the previous calendar year. If the bank purchased another bank or business during the reporting period, includes the fair value of any perpetual preferred or common shares issued (less the direct cost of issuing the shares) less any goodwill charged against undivided profits. If for any reason goodwill is charged-off, a net reduction of equity capital may result. Excludes the fair value of limited-life preferred stock issued in connection with purchase acquisitions. If the bank has been acquired in a transaction accounted for using push down accounting, reported in this item is the initial increase or decrease in equity capital that results from the application of push down accounting, i.e., the difference between the bank's total equity capital as of the end of the previous calendar year and its restated equity capital after the push down adjusting entries have been recorded as of the acquisition date. For further information on push down accounting, see the Glossary entry for "business combinations" in the Report of Condition and Income Instruction Booklet. Includes any retroactive adjustments that result from the realization of income tax benefits of pre-acquisition operating loss carryforwards of purchased subsidiaries and other purchased businesses. ITEM NO. 4357 CHANGES IN OTHER SURPLUS RESERVES INCIDENT TO MERGERS AND ABSORPTIONS Series&Id Time Span Covered RIAD4357 19790630 19851231 Adjustments to the reporting bank's other surplus reserves incident to mergers, consolidations, and absorptions. NOTE: This item is reported by mutual savings banks only. ITEM NO. 4358 CHANGES IN UNDIVIDED PROFITS INCIDENT TO MERGERS AND ABSORPTIONS Series&Id Time Span Covered RIAD4358 19790630 19851231 Adjustments to the reporting bank's undivided profits incident to mergers, consolidations and absorptions. NOTE: This item is reported by mutual savings banks only. ITEM NO. 4359 CHANGES IN PERPETUAL PREFERRED STOCK, COMMON STOCK AND SURPLUS INCIDENT TO MERGERS AND ABSORPTIONS, NET Series&Id Time Span Covered RIAD4359 19840630 19851231 Adjustments to the reporting bank's perpetual preferred stock, common stock and surplus incident to mergers, consolidations, and absorptions. ITEM NO. 4360 COMMON STOCK (PAR VALUE) SOLD Series&Id Time Span Covered RIAD4360 19691231 19751231 Total par value of common stock sold for cash during reporting period. Does not include premium received on common stock sold. ITEM NO. 4361 TRANSACTIONS WITH OWN BANK HOLDING COMPANY OR AFFILIATES - TOTAL EQUITY CAPITAL Series&Id Time Span Covered RIAD4361 19781231 19831231 Changes in "Sale, Conversion, Acquisition or Retirement of Capital - Total Equity Capital (4346)" resulting from capital stock transactions entered into with a bank holding company or other affiliate of the bank. ITEM NO. 4362 TRANSACTIONS WITH OWN BANK HOLDING COMPANY OR AFFILIATES - COMMON STOCK Series&Id Time Span Covered RIAD4362 19781231 19821231 Changes in "Sale, Conversion, Acquisition or Retirement of Common Stock (4343)" resulting from common stock entered into with a bank holding company or other affiliate of the bank. ITEM NO. 4363 TRANSACTIONS WITH OWN BANK HOLDING COMPANY OR AFFILIATES - SURPLUS Series&Id Time Span Covered RIAD4363 19781231 19821231 Changes in "Sale, Conversion, Acquisition or Retirement of Capital - Surplus (4344)" resulting from capital entered into with a bank holding company or other affiliate of the bank. ITEM NO. 4364 TRANSACTIONS WITH OWN BANK HOLDING COMPANY OR AFFILIATES - UNDIVIDED PROFITS AND CAPITAL RESERVES Series&Id Time Span Covered RIAD4364 19781231 19821231 Changes in "Sale, Conversion, Acquisition or Retirement of Capital - Undivided Profits and Capital Reserves (4345)" resulting from capital entered into with a bank holding company or other affiliate of the bank. ITEM NO. 4365 COMMON STOCK DIVIDENDS ISSUED Series&Id Time Span Covered RIAD4365 19691231 19751231 The dollar amount of dividends paid to shareholders in form of common stock out of surplus, undivided profits, or reserves. Includes stock dividends issued concurrently with retirement of a like amount of preferred capital. ITEM NO. 4366 TRANSACTIONS WITH OWN BANK HOLDING COMPANY OR AFFILIATES - PREFERRED STOCK Series&Id Time Span Covered RIAD4366 19781231 19821231 Changes in "Sale, Conversion, Acquisition or Retirement of Preferred Stock (4342)" resulting from preferred stock entered into with a bank holding company or other affiliate of the bank. ITEM NO. 4367 OTHER TRANSACTIONS - TOTAL EQUITY CAPITAL Series&Id Time Span Covered RIAD4367 19781231 19831231 Changes in the capital accounts resulting from capital stock transactions not reflected in "Transactions With Own Bank Holding Company or Affiliates - Total Equity Capital (4361)". ITEM NO. 4368 OTHER TRANSACTIONS - PREFERRED STOCK Series&Id Time Span Covered RIAD4368 19781231 19821231 Changes in preferred stock resulting from other transactions not reflected in "Transactions With Own Bank Holding Company or Affiliates - Preferred Stock (4366)". ITEM NO. 4369 OTHER TRANSACTIONS - COMMON STOCK Series&Id Time Span Covered RIAD4369 19781231 19821231 Changes in common stock resulting from other transactions not reflected in "Transactions With Own Bank Holding Company or Affiliates - Common Stock (4362)". ITEM NO. 4370 COMMON STOCK (PAR VALUE) ISSUED INCIDENT TO MERGERS, ETC. Series&Id Time Span Covered RIAD4370 19691231 19751231 Total par value of common stock issued in exchange for stock of bank or other businesses merged, consolidated, or absorbed by reporting bank during report period. The excess of net worth of absorbed or merged bank or other business over total par value of common stock issued to, or cash paid to, shareholders of such bank or business is reflected in "Additions of Surplus Undivided Profits, and Reserves Incident to Mergers,Etc. (4440)." ITEM NO. 4371 OTHER TRANSACTIONS - SURPLUS Series&Id Time Span Covered RIAD4371 19781231 19821231 Changes in capital resulting from capital stock transactions not reflected in "Transactions With Own Bank Holding Company or Affiliates - Surplus (4363)". ITEM NO. 4372 STOCK DIVIDENDS ISSUED - PREFERRED STOCK Series&Id Time Span Covered RIAD4372 19760331 19821231 The effect on preferred stock of dividends paid to stockholders in the form of common stock out of surplus and undivided profits. Includes stock dividends issued concurrently with the retirement of a like amount of preferred capital. ITEM NO. 4373 STOCK DIVIDENDS ISSUED - COMMON STOCK Series&Id Time Span Covered RIAD4373 19760331 19821231 The effect on common stock of dividends paid to stockholders in the form of common stock out of surplus and undivided profits. Includes stock dividends issued concurrently with the retirement of a like amount of preferred capital. ITEM NO. 4374 STOCK DIVIDENDS ISSUED - SURPLUS Series&Id Time Span Covered RIAD4374 19760331 19821231 The effect on surplus of dividends paid to stockholders in the form of common stock out of surplus and undivided profits. Includes stock dividends issued concurrently with the retirement of a like amount of preferred capital. ITEM NO. 4375 STOCK DIVIDENDS ISSUED - UNDIVIDED PROFITS AND CAPITAL RESERVES Series&Id Time Span Covered RIAD4375 19760331 19821231 The effect on undivided profits and capital reserves of dividends paid to stockholders in the form of common stock out of surplus and undivided profits. Includes stock dividends issued concurrently with the retirement of a like amount of preferred capital. ITEM NO. 4376 STOCK DIVIDENDS ISSUED - TOTAL EQUITY CAPITAL Series&Id Time Span Covered RIAD4376 19760331 19831231 The effect on total equity capital of dividends paid to stockholders in the form of common stock out of surplus and undivided profits. Includes stock dividends issued concurrently with the retirement of a like amount of preferred capital. ITEM NO. 4377 OTHER TRANSACTIONS - UNDIVIDED PROFITS AND CAPITAL RESERVES Series&Id Time Span Covered RIAD4377 19781231 19821231 Changes in capital accounts resulting from capital stock transactions not reflected in "Transactions With Own Bank Holding Company or Affiliates - Undivided Profits and Capital Reserves (4364)". ITEM NO. 4380 PREFERRED STOCK OR CAPITAL NOTES AND DEBENTURES SOLD (PAR OR FACE VALUE) Series&Id Time Span Covered RIAD4380 19691231 19751231 Total par or face value of preferred stock or capital notes and debentures sold for cash during report period. ITEM NO. 4381 ALL OTHER INCREASES (DECREASES) IN PERPETUAL PREFERRED STOCK, COMMON STOCK AND SURPLUS Series&Id Time Span Covered RIAD4381 19840630 19851231 All other increases or decreases in perpetual preferred stock, common stock and surplus, such as: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior year's taxes; restatement of fixed assets; contributions to perpetual preferred stock, common stock and surplus; and deposit claims waived and transferred to the reporting bank's capital. ITEM NO. 4382 OTHER INCREASES (DECREASES) IN PREFERRED STOCK Series&Id Time Span Covered RIAD4382 19760331 19821231 All increases or decreases in preferred stock, such as reductions in the par value of capital stock which are not repaid to shareholders. ITEM NO. 4383 OTHER INCREASES (DECREASES) IN COMMON STOCK Series&Id Time Span Covered RIAD4383 19760331 19821231 All increases or decreases in common stock, such as a net decrease in the par value of common stock (the total reduction in the aggregate par value of common stock less the reduction not paid to shareholders). ITEM NO. 4384 OTHER INCREASES (DECREASES) IN SURPLUS Series&Id Time Span Covered RIAD4384 19760331 19821231 All other increases or decreases in surplus, such as: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior year's taxes; restatement of fixed assets; contributions to surplus; and deposit claims waived and transferred to the reporting bank's capital. ITEM NO. 4385 OTHER INCREASES (DECREASES) IN UNDIVIDED PROFITS AND CAPITAL RESERVES Series&Id Time Span Covered RIAD4385 19760331 19821231 All other increases or decreases in undivided profits and capital reserves, such as: contributions to undivided profits; amounts paid by shareholders to cover impairment of capital stock; insurance proceeds collected on the lives of officers; and payment made out of profits or other segregations of capital to depositors or depositors' trust accounts arising from deposit claims previously waived or subordinated including any interest on such claims. ITEM NO. 4386 OTHER INCREASES (DECREASES) IN TOTAL EQUITY CAPITAL Series&Id Time Span Covered RIAD4386 19760331 99991231 All other increases or decreases in equity capital. Includes: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior years' taxes; restatement of fixed assets; contributions to surplus or undivided profits; amounts paid in by shareholders to cover impairment of capital stock; deposit claims waived and transferred to the reporting bank's capital; and insurance proceeds collected on the lives of officers. Also includes: a net decrease in the par value of common stock; payment made out of profits or other segregations of capital to depositors or to depositors' trust accounts arising from deposit claims previously waived or subordinated including any interest paid on such claims. Reductions in the par value of capital stock which are not repaid to shareholders do not in themselves result in any reduction in total equity capital; usually the proceeds of such reductions are credited to undivided profits. NOTE: Reported as a derived item only on the December Call Report for the FFIEC 034 report. COMPARABILITY: Beginning 3/31/94, for the FFIEC 031 report, reported as an derived item which includes the sum of items 4411, 4412, 8433, 4414 and 4415. For the FFIEC 032, 033 and 034 reports, includes the sum of items 4411, 4412, 8433 and 4415. Beginning 3/31/84, for the FFIEC 031 report, reported as an derived item which includes the sum of items 4411, 4412, 4413, 4414 and 4415. For the FFIEC 032, 033 and 034 reports, includes the sum of items 4411, 4412, 4413 and 4415. ITEM NO. 4387 OTHER INCREASES (DECREASES) IN OTHER SURPLUS RESERVES Series&Id Time Span Covered RIAD4387 19790630 19851231 All other increases or decreases in other surplus reserves, such as: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior year's taxes; restatement of fixed assets; contributions to surplus; insurance collected on the lives of officers; payments made out of profits or other segregations of surplus accounts to depositors or to depositors' trust accounts arising from deposit claims previously waived or subordinated including any interest paid on such claims; initial adjustment for accretion related to prior periods; items which relate to operations of prior periods; and adjustments reflecting changes in accounting principles. NOTE: This item is reported by mutual savings banks only. ITEM NO. 4388 OTHER INCREASES (DECREASES) IN UNDIVIDED PROFITS Series&Id Time Span Covered RIAD4388 19790630 19851231 All other increases or decreases in undivided profits, such as: the initial or one-time effect of changeover from a cash to an accrual accounting method; refunds or rebates of prior year's taxes; restatement of fixed assets; contributions to surplus; insurance collected on the lives of officers; payments made out of profits or other segregations of surplus accounts to depositors or to depositor's trust accounts arising from deposit claims previously waived or subordinated including any interest paid on such claims; initial adjustment for accretion related to prior periods; items which relate to operations of prior periods; and adjustments reflecting changes in accounting principles. NOTE: This item is reported by mutual savings banks only. ITEM NO. 4389 SALE (REPAYMENT) OF NET WORTH CERTIFICATES, NET Series&Id Time Span Covered RIAD4389 19830630 19881231 Includes the net amount of net worth certificates sold to the FDIC or repaid by the reporting bank during the calendar year-to-date. If the amount represents a net repayment, the amount is enclosed in parentheses. NOTE: This item is reported by savings banks only. ITEM NO. 4390 PREMIUMS ON NEW CAPITAL STOCK SOLD Series&Id Time Span Covered RIAD4390 19691231 19751231 The total premium received on all sales of preferred or common stock during report period. ITEM NO. 4400 ADDITIONS TO SURPLUS, UNDIVIDED PROFITS, AND RESERVES INCIDENT TO MERGERS, ETC. Series&Id Time Span Covered RIAD4400 19691231 19751231 The increase in capital accounts (other than common stock) incident to mergers, consolidations, absorptions, etc. This amount represents excess of net worth of absorbed bank or other business over total par value of common stock issued or cash paid to shareholders. ITEM NO. 4410 TRANSFER FROM RESERVE FOR BAD DEBT LOSSES ON LOANS SET UP PURSUANT TO IRS RULINGS Series&Id Time Span Covered RIAD4410 19691231 19751231 Includes transfers from reserves that were previously set up on loans, pursuant to internal revenue regulations, and since determined to be excessive. ITEM NO. 4411 CUMULATIVE EFFECT OF CHANGES IN ACCOUNTING PRINCIPLES FROM PRIOR YEARS Series&Id Time Span Covered RIAD4411 19840331 99991231 Includes the cumulative effect, net of applicable income taxes, of those changes in accounting principles which are to be applied retroactively and require the restatement of prior years' financial statements. Also includes the effect of the retroactive application of any new accounting standard that the bank elects to retroactively apply if the new standard applies prospectively but permits retroactive application through the restatement of prior years' financial statements. The dollar amount of and the description of each cumulative effect included in this item is stated in Schedule RI-E items 4494 and 4495. The cumulative effect of all other changes in accounting principles adopted during the calendar year-to-date must be reported in Schedule RI, item 11, "Extraordinary Items and Other Adjustments." (May refer to the Glossary entry for "accounting changes" for information on how to determine the amount of the cumulative effect of a change in accounting principle in the Report of Condition and Income Instruction Booklet. ITEM NO. 4412 CORRECTIONS OF MATERIAL ACCOUNTING ERRORS FROM PRIOR YEARS Series&Id Time Span Covered RIAD4412 19840331 99991231 Includes the sum of all corrections, net of applicable income taxes, resulting from material accounting errors which were made in prior years' reports of condition and income and not corrected by the filing of an amended report for the period in which the error was made. Includes only those corrections which result from: (1) mathematical mistakes; (2) mistakes in applying accounting principles; (3) improper use of information which existed when the prior reports of condition and income were prepared; and (4) a change from an accounting principle that is neither accepted nor sanctioned by bank supervisors to one that is acceptable to supervisors. State the dollar amount of and describe each correction included in this item in "Explanations." The effect of accounting errors differs from the effect of changes in accounting estimates. Changes in accounting estimates are an inherent part of the accrual accounting process. Reported is the effect of any changes in accounting estimates in the appropriate line items of the income statement. ITEM NO. 4413 CHANGE IN NET UNREALIZED LOSS ON MARKETABLE EQUITY SECURITIES Series&Id Time Span Covered RIAD4413 19840331 19931231 Includes the increase or decrease during the calendar year-to-date in Schedule RC, item 0297 the net unrealized loss on marketable equity securities. If the amount reported represents an increase in the net unrealized loss, the amount is enclosed in parentheses. (May refer to the Glossary entry for "marketable equity securities" for further information in the Report of Condition and Income Instruction Booklet.) ITEM NO. 4414 FOREIGN CURRENCY TRANSLATION ADJUSTMENTS Series&Id Time Span Covered RIAD4414 19840331 99991231 Includes the increase or decrease during the calendar year-to-date in the cumulative foreign currency translation adjustments and qualifying foreign currency transaction gains and losses, net of applicable income taxes, if any. NOTE: Reported on the Changes in Equity Capital for the FR Y-11I (BHCC) report. Reported on the Changes in Equity Capital for the FR Y-11Q (BHCS) report. ITEM NO. 4415 OTHER TRANSACTIONS WITH PARENT HOLDING COMPANY Series&Id Time Span Covered RIAD4415 19840331 99991231 Includes the net aggregate amount of transactions with the bank's parent holding company which affect equity capital directly, such as: (1) capital contributions other than those for stock (issuances of perpetual preferred and common stock, and issuances of limited-life preferred stock are not reported in this item); and (2) dividends to the holding company in the form of property rather than cash (report cash dividends as appropriate). Such property dividends at the fair value of the transferred asset are recorded. Includes any gain or loss recognized on the disposition of the asset in the determination of net income for the calendar year-to-date in income statement. The dollar amount of each transaction included in this item is stated and also is described in "Explanations." NOTE: Reported in the DB2 SURV01 table. ITEM NO. 4420 TRANSFER FROM OTHER RESERVES ON LOANS Series&Id Time Span Covered RIAD4420 19691231 19751231 Transfers from loan loss reserves previously set up, other than those established under IRS formula, determined to be excessive. ITEM NO. 4429 ORIGINATION FEE INCOME ON LOANS AND LEASES Series&Id Time Span Covered RIAD4429 19860331 19881231 Includes that portion of fee income included in items 4435, 4436, 4013 and 4249 that represents reimbursement for the origination costs of loans and lease financing receivables. Excludes loan fees that represent commitment fees or "yield related" adjustments. NOTE: This item is reported by savings banks only. ITEM NO. 4430 TRANSFER FROM RESERVES ON SECURITIES Series&Id Time Span Covered RIAD4430 19691231 19751231 Transfers from reserves on securities previously set up and determined to be excessive. ITEM NO. 4435 INTEREST AND FEE INCOME ON LOANS SECURED BY 1-4 FAMILY RESIDENTIAL PROPERTIES Series&Id Time Span Covered RIAD4435 19860331 19881231 Includes all interest, fees, and similar charges levied against or associated with all loans included in "Loans Secured by 1-4 Family Residential Properties (1430)". NOTE: This item is reported by savings banks only. ITEM NO. 4436 INTEREST AND FEE INCOME ON ALL OTHER LOANS SECURED BY REAL ESTATE Series&Id Time Span Covered RIAD4436 19860331 19881231 Includes all interest, fees, and similar charges levied against or associated with all loans included in "Construction and Land Development Loans (1415)", "Loans Secured by Multi-Family (5 or More) Residential Properties (1460)" and "Loans Secured by Nonresidential Properties (1480)". NOTE: This item is reported by savings banks only. ITEM NO. 4437 INTEREST INCOME ON CERTIFICATES OF PARTICIPATION IN POOLS OF RESIDENTIAL MORTGAGES (INCLUDING U.S. GOVERNMENT-ISSUED CERTIFICATES AND PRIVATE CERTIFICATES) Series&Id Time Span Covered RIAD4437 19860331 19881231 Includes income from all securities included in "U.S. Government-Issued or Guaranteed Certificates of Participation (0602)" and "Private Certificates of Participation (0429)". NOTE: This item is reported by savings banks only. ITEM NO. 4438 INTEREST INCOME ON OTHER U.S. GOVERNMENT SECURITIES AND OTHER BONDS, NOTES, AND DEBENTURES Series&Id Time Span Covered RIAD4438 19860331 19881231 Includes income from all securities included in "U.S. Treasury and Other U.S. Government Agency and Corporation Obligations (0331)" and "Other Bonds, Notes, and Debentures (0333)". Includes accretion of discount on U.S. Treasury bills. Also includes income from all coupons stripped from securities and the accretion of the principal portion of stripped securities not held in trading accounts regardless of the category of security involved. Excludes income from advances to, or obligations of, majority-owned subsidiaries not consolidated, associated companies, and those corporate joint ventures over which the bank exercises significant influence (reported in item 4445 or in item 4078 as appropriate). NOTE: This item is reported by savings banks only. ITEM NO. 4439 DIVIDEND INCOME ON EQUITY SECURITIES (COMMON AND PREFERRED) Series&Id Time Span Covered RIAD4439 19860331 19881231 Includes income from all securities included in "Preferred Stock (0337)" and "Common Stock (0339)". Excludes: (1) The bank's proportionate share of the net income or loss from its common stock investments in unconsolidated subsidiaries, associated companies, and those corporate joint ventures over which the bank exercises significant influence (income or loss before extraordinary items and other adjustments are reported in item 4445 or in item 4078 as appropriate, and extraordinary items and other adjustments are reported in items 4310 and 4315); and (2) Net unrealized losses on marketable equity securities and subsequent recoveries of such net unrealized losses (reported in item 4340). NOTE: This item is reported by savings banks only. ITEM NO. 4440 ALL OTHER INCREASES IN CAPITAL ACCOUNTS Series&Id Time Span Covered RIAD4440 19691231 19751231 Includes all increases in capital accounts not reported against the above sub-items. These include: initial, or one-time, effect of changeover from a cash to an accrual basis of accounting; refunds or rebates of prior years' taxes, if significant in amount; restatement of fixed assets; contributions to surplus or profits; amounts paid in by stockholders to cover impairment of capital stock; and deposit claims waived and transferred to reporting bank's capital for purpose of increasing capital or of writing off accumulated losses. Does not include any increases in capital accounts incident to mergers, consolidations, absorptions, etc. ITEM NO. 4441 INTEREST ON ALL OTHER TIME DEPOSITS Series&Id Time Span Covered RIAD4441 19860331 19881231 Includes interest expense on all deposits included in "Other Time Deposits (2477)". Also includes interest expense on all open-account time deposits, regardless of balance, and on all time certificates of deposits of less than $100,000. NOTE: This item is reported by savings banks only. ITEM NO. 4442 INTEREST ON NOW ACCOUNTS (INCLUDING "SUPER NOW'S") AND MONEY MARKET DEPOSIT ACCOUNTS (MMDA'S) Series&Id Time Span Covered RIAD4442 19860331 19881231 Includes interest expense on all deposits included in "NOW Accounts (Including "Super NOW" Accounts) (2398)" and "Money Market Deposit Accounts (MMDA's) (6810)". NOTE: This item is reported by savings banks only. ITEM NO. 4443 INTEREST ON ALL OTHER SAVINGS DEPOSITS Series&Id Time Span Covered RIAD4443 19860331 19881231 Includes interest expense on all interest-bearing deposits included in "Other Transaction Savings Accounts (0351)" and "Other Nontransaction Savings Deposits (0352)". NOTE: This item is reported by savings banks only. ITEM NO. 4444 FEES FOR SERVICING LOANS HELD BY OTHERS Series&Id Time Span Covered RIAD4444 19860331 19881231 Includes all fees received for the servicing of real estate mortgages and other loans, or participations therein, that are held by others. NOTE: This item is reported by savings banks only. ITEM NO. 4445 INCOME (LOSS) FROM DIRECT AND INDIRECT INVESTMENTS IN REAL ESTATE VENTURES Series&Id Time Span Covered RIAD4445 19860331 19881231 Includes the net income or loss related to holdings of assets included in "Direct and Indirect Investments in Real Estate Ventures (0295)". Also includes gains (losses) on the sale of these assets. If a loss is incurred, the net amount is enclosed in parentheses. NOTE: This item is reported by savings banks only. ITEM NO. 4446 INCOME FROM FDIC INCOME MAINTENANCE AGREEMENTS OR SIMILAR AGREEMENTS Series&Id Time Span Covered RIAD4446 19860331 19881231 Includes all forms of income received from income maintenance agreements established with the FDIC or other governmental agencies. Agreements with the FDIC, are those made under the criteria established by Section 13(c) of the Federal Deposit Insurance Act, "assistance, loans to, purchase of assets of, or deposits in insured banks in danger of closing or closed." Also includes only contributions made to the bank in the form of cash to supplement the bank's income. Excludes income derived from loans and securities acquired from other institutions in danger of closing or closed. NOTE: This item is reported by savings banks only. ITEM NO. 4447 GAINS (LOSSES) ON LOANS Series&Id Time Span Covered RIAD4447 19860331 19881231 Includes the net gain or loss realized during the calendar year-to-date from the sale or other disposal of all loans not held in trading accounts that are reported in "Loans and Lease Financing Receivables, Net of Unearned Income (2122)". If a loss is incurred, the net amount is enclosed in parentheses. NOTE: This item is reported by savings banks only. ITEM NO. 4448 OTHER NONINTEREST EXPENSE Series&Id Time Span Covered RIAD4448 19860331 19881231 Includes all operating expenses of the bank for the calendar year-to-date not required to be reported elsewhere. If the dollar amount of any individual component of this item exceeds 25 percent of the total dollar amount reported in this item, the dollar amount is stated and a description of it is provided in Schedule RI-E, Explanations. Deducted from this item are credits resulting from the capitalization of an imputed interest rate associated with the internal financing of the cost of constructing bank buildings (listed and described regardless of amount in Schedule RI-E, Explanations). NOTE: This item is reported by savings banks only. ITEM NO. 4449 ESTIMATED TAX-EXEMPT INCOME ON LOANS AND LEASES Series&Id Time Span Covered RIAD4449 19860331 19881231 Includes the bank's best estimate of the income reported in "Interest and Fee Income on Loans Secured By 1-4 Family Residential Properties (4435)", "Interest and Fee Income on All Other Loans Secured by Real Estate (4436)", "Interest and Fee Income on Loans to Individuals for Household, Family, and Other Personal Expenditures (4013)" and "Interest and Fee Income on Commercial and All Other Loans and All Leases (4249)" that for federal income tax purposes is tax-exempt. Such income may be derived from loans reported in "Obligations (Other Than Securities) of States and Political Subdivisions in the U.S. (2107)" and from those lease financing receivables of states and political subdivisions in the U.S. reported in "Lease Financing Receivables (2165)". NOTE: This item is reported by savings banks only. ITEM NO. 4450 TOTAL OTHER DECREASES IN CAPITAL ACCOUNTS Series&Id Time Span Covered RIAD4450 19691231 19751231 Total of the nine sub-items listed below: (4460, 4470, 4480, 4490, 4500, 4510, 4540, 4550, 4560). ITEM NO. 4451 RECOVERIES ON LOANS SECURED BY 1-4 FAMILY RESIDENTIAL PROPERTIES Series&Id Time Span Covered RIAD4451 19860331 19881231 Includes amounts recovered during the current calendar year-to-date on loans secured by 1-4 family residential properties (as defined for item 1430) previously charged against the allowance. NOTE: This item is reported by savings banks only. ITEM NO. 4452 RECOVERIES ON ALL OTHER LOANS SECURED BY REAL ESTATE Series&Id Time Span Covered RIAD4452 19860331 19881231 Includes amounts recovered during the current calendar year-to-date on all other loans secured by real estate (as defined for items 1415, 1460 and 1480) previously charged against the allowance. NOTE: This item is reported by savings banks only. ITEM NO. 4453 RECOVERIES ON COMMERCIAL AND ALL OTHER LOANS AND ALL LEASES Series&Id Time Span Covered RIAD4453 19860331 19881231 Includes amounts recovered during the current calendar year-to-date on commercial and all other loans and all leases (as defined in items 1766, 2107, 2080 and 2165) previously charged against the allowance. NOTE: This item is reported by savings banks only. ITEM NO. 4454 CHARGE-OFFS ON LOANS SECURED BY 1-4 FAMILY RESIDENTIAL PROPERTIES Series&Id Time Span Covered RIAD4454 19860331 19881231 Includes loans secured by 1-4 family residential properties (as defined for item 1430) charged against the allowance during the calendar year-to-date. NOTE: This item is reported by savings banks only. ITEM NO. 4455 CHARGE-OFFS ON ALL OTHER LOANS SECURED BY REAL ESTATE Series&Id Time Span Covered RIAD4455 19860331 19881231 Includes all other loans secured by real estate (as defined for items 1415, 1460 and 1480) charged against the allowance during the calendar year-to-date. NOTE: This item is reported by savings banks only. ITEM NO. 4456 CHARGE-OFFS ON COMMERCIAL AND ALL OTHER LOANS AND ALL LEASES Series&Id Time Span Covered RIAD4456 19860331 19881231 Includes commercial and all other loans and all leases (as defined for items 1766, 2107, 2080, and 2165) charged against the allowance during the calendar year-to-date. NOTE: This item is reported by savings banks only. ITEM NO. 4457 ESTIMATED INVESTMENT TAX CREDIT REFLECTED IN TOTAL APPLICABLE INCOME TAXES Series&Id Time Span Covered RIAD4457 19860331 19861231 Includes the bank's best estimate of the investment tax credit, net of any investment credit recapture, that it will apply against its federal income tax liability for the current year, the effect of which, the bank has reflected in its computation of "Applicable Income Taxes (on item 4301) (4302)". If the amount represents a net investment credit recapture, the amount is enclosed in parentheses. NOTE: This item is reported by savings banks only. ITEM NO. 4458 ESTIMATED AVAILABLE TAX LOSS CARRYBACKS AS OF THE END OF THE MOST RECENT TAX YEAR Series&Id Time Span Covered RIAD4458 19860331 19881231 Includes the estimated amount of unused and available tax loss carrybacks as of the end of the bank's most recent tax year. Excludes any carrybacks used during the current reporting period that are reflected in "Applicable Income Taxes (4302)". NOTE: This item is reported by savings banks only. ITEM NO. 4459 ESTIMATED AVAILABLE TAX LOSS CARRYFORWARDS AS OF THE END OF THE MOST RECENT TAX YEAR Series&Id Time Span Covered RIAD4459 19860331 19881231 Includes the estimated amount of unused and available tax loss carryforwards as of the end of the bank's most recent tax year. Excludes any carryforwards used during the current reporting period that are reflected in "Extraordinary Items and Other Adjustments, Gross of Income Taxes (4310)". NOTE: This item is reported by savings banks only. ITEM NO. 4460 CASH DIVIDENDS DECLARED ON COMMON STOCK Series&Id Time Span Covered RIAD4460 19691231 99991231 The amount of cash dividends declared on common stock during the calendar year-to-date, including dividends not payable until after end of report year. The amount is reported as an absolute value, and is not enclosed in parentheses. Also a minus (-) sign is not used. Does not include dividends declared during the previous calendar year but paid in current year. NOTE: Reported on the Changes in Equity Capital for the FR Y-11I (BHCC) report. Reported in Schedule HI-A for the FR Y-9C (BHCK) report. COMPARABILITY: Prior to 3/31/95, reported for the FR Y-11Q (BHCQ) report. Beginning 3/31/95, reported on the Changes in Equity Capital for the FR Y-11Q (BHCS) report. ITEM NO. 4461 FIRST ITEMIZED AMOUNT THAT EXCEEDS 10% OF ALL OTHER NONINTEREST INCOME (5408) Series&Id Time Span Covered RIAD4461 19880331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the first line that exceeds 10% of "All Other Noninterest Income (5408)". It should be used in conjunction with the value reported in RIAD4461. COMPARABILITY: Prior to 3/31/91, the field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the first line that exceeds 25% of "Other Noninterest Income (4078)". ITEM NO. 4462 SECOND ITEMIZED AMOUNT THAT EXCEEDS 10% OF ALL OTHER NONINTEREST INCOME (5408) Series&Id Time Span Covered RIAD4462 19880331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the second line that exceeds 10% of "All Other Noninterest Income (5408)". It should be used in conjunction with the value reported in RIAD4461. COMPARABILITY: Prior to 3/31/91, the field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the second line that exceeds 25% of "Other Noninterest Income (4078)". ITEM NO. 4463 THIRD ITEMIZED AMOUNT THAT EXCEEDS 10% OF ALL OTHER NONINTEREST INCOME (5408) Series&Id Time Span Covered RIAD4463 19880331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the third line that exceeds 10% of "All Other Noninterest Income (5408)". It should be used in conjunction with the value reported in RIAD4461. COMPARABILITY: Prior to 3/31/91, the field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the third line that exceeds 25% of "Other Noninterest Income (4078)". ITEM NO. 4464 FIRST ITEMIZED AMOUNT THAT EXCEEDS 10% OF OTHER NONINTEREST EXPENSE (4092) Series&Id Time Span Covered RIAD4464 19880331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the first line that exceeds 10% of "Other Noninterest Expense (4092)". It should be used in conjunction with the value reported in RIAD4464. COMPARABILITY: Prior to 3/31/91, the field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the first line that exceeds 25% of "Other Noninterest Expense (4092)". ITEM NO. 4465 STOCK DIVIDENDS ISSUED IN PERPETUAL PREFERRED STOCK, COMMON STOCK AND SURPLUS Series&Id Time Span Covered RIAD4465 19840630 19851231 Includes all stock dividends issued in perpetual preferred stock, common stock and surplus during the calendar year-to-date. Also includes the effect of any transactions involving fractional shares that result from stock dividends. ITEM NO. 4466 STOCK DIVIDENDS ISSUED IN UNDIVIDED PROFITS Series&Id Time Span Covered RIAD4466 19840630 19851231 Includes all stock dividends issued in undivided profits during the calendar year-to-date. ITEM NO. 4467 SECOND ITEMIZED AMOUNT THAT EXCEEDS 10% OF OTHER NONINTEREST EXPENSE (4092) Series&Id Time Span Covered RIAD4467 19880331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the second line that exceeds 10% of "Other Noninterest Expense (4092)". It should be used in conjunction with the value reported in RIAD4467. COMPARABILITY: Prior to 3/31/91, the field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the second line that exceeds 25% of "Other Noninterest Expense (4092)". ITEM NO. 4468 THIRD ITEMIZED AMOUNT THAT EXCEEDS 10% OF OTHER NONINTEREST EXPENSE (4092) Series&Id Time Span Covered RIAD4468 19880331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the third line that exceeds 10% of "Other Noninterest Expense (4092)". It should be used in conjunction with the value reported in RIAD4468. COMPARABILITY: Prior to 3/31/91, the field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the third line that exceeds 25% of "Other Noninterest Expense (4092)". ITEM NO. 4469 FIRST ITEMIZED AMOUNT FOR EXTRAORDINARY ITEMS AND OTHER ADJUSTMENTS (4310) Series&Id Time Span Covered RIAD4469 19880331 19930630 RIAD4469 19940331 99991231 The field prefixed by the mnemonic "TEXT" is the name of the amount itemized as the first line of "Extraordinary Items and Other Adjustments (4310)". It should be used in conjunction with the value reported in RIAD4469. ITEM NO. 4470 CASH DIVIDENDS DECLARED ON PREFERRED STOCK Series&Id Time Span Covered RIAD4470 19691231 99991231 The amount of cash dividends declared on limited-life preferred and perpetual preferred stock during the calendar year-to-date, including dividends not payable until after end of report year. Does not include dividends declared during the previous year but paid in current year. NOTE: For March 31, 1984 only, when accessing this item for commercial banks, use the absolute value. ITEM NO. 4475 CASH DIVIDEND DECLARED - EQUITY CAPITAL Series&Id Time Span Covered RIAD4475 19781231 99991231 Includes the amount of dividends declared on capital stock. NOTE: Reported in Schedule B for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million. COMPARABILITY: Beginning 3/31/84, for the FFIEC 031, 032, 033 and 034 reports, reported as an derived item which includes the sum of items 4470 and 4460. For the FFIEC 034 report, only derived on the December Call report. ITEM NO. 4480 PREFERRED STOCK OR CAPITAL NOTES AND DEBENTURES RETIRED (PAR OR FACE VALUE) Series&Id Time Span Covered RIAD4480 19691231 19751231 If any preferred stock, capital notes, or debentures were retired during report year, the par or face value of the issues retired is included here. Does not include premiums paid on retirement of preferred stock. ITEM NO. 4481 CHARGE-OFFS ON LOANS TO DEPOSITORY INSTITUTIONS AND ACCEPTANCES OF OTHER BANKS Series&Id Time Span Covered RIAD4481 19840331 99991231 The sum of "Charge-Offs on Loans to U.S. Banks and Other Depository Institutions (4653)" and "Charge-Offs on Loans to Foreign Banks (4654)". NOTE: Reported as an derived item on the FFIEC 031 and 032 reports. ITEM NO. 4482 RECOVERIES ON LOANS TO DEPOSITORY INSTITUTIONS AND ACCEPTANCES OF OTHER BANKS Series&Id Time Span Covered RIAD4482 19840331 99991231 The sum of "Recoveries on Loans to U.S. Banks and Other Depository Institutions (4663)" and "Recoveries on Loans to Foreign Banks (4664)". NOTE: Reported as an derived item on the FFIEC 031 and 032 reports.