Data Dictionary
Item Number 4094
INTEREST AND FEES ON LOANS AND LEASE FINANCING RECEIVABLESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHBC4094 | 2003-03-31 | 9999-12-31 | No | FR Y-9C |
| RIAD4094 | 1984-03-31 | 9999-12-31 | No | Multiple Forms |
| SUBI4094 | 1984-03-31 | 2002-09-30 | No |
Data Description:
Includes the total income from interest and fees on all assets, less rebates made on loans paid prior to maturity and less amortization of any premium paid when the asset was acquired. Profits or losses resulting from the sale of such assets at a price different from the cost of acquisition should be added to or deducted from this figure, as appropriate. Includes gross revenue from loan commitment fees, and all yield-related fees on loans held by the reporting organization. Excludes fees that are not yield-related, such as syndication fees applicable to loans which are not assets of the corporation. Such fees should be reported in "Other Commissions, Fees, Etc. (4090)".
When yield-related fees are collected in connection with a loan syndication or participation and passed through to another lender, only the reporting corporation's proportional share of such fees should be reported in this item. Excludes reimbursement for out of pocket expenditures made by the corporation for the account of its customers. If the corporation's expense accounts were charged with the amount of such expenditures, the reimbursements should be credited to the same expense accounts.
COMPARABILITY:
Beginning 3/31/03, for "BHBC" title is "Interest Income on Loans and Leases" and is reported on Notes to the Income Statement-Predecessor Financial Items for the FR Y-9C (BHCK) report.