Data Dictionary
Item Number 6420
DISALLOWED SERVICING ASSETS, DISALLOWED DEFERRED TAX ASSETS, DISALLOWED RESIDUAL INTERESTS, AND OTHER DISALLOWED ASSETSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVCC6420 | 1990-03-31 | 2011-12-31 | No | OTS 1313 |
| SVGL6420 | 1984-03-31 | 1984-03-31 | Yes | FHLBB 1313 |
Data Description:
For most savings associations this line will equal item no. 6418. Accordingly, the EFS software will automatically generate this line from item 6418. However, this amount may change in certain cases. For example, deferred tax liabilities are deductible from servicing assets on item no 6418, but are not deductible from servicing assets on item 6420. In which case you may override the generated amount.
Report this as a positive amount. The EFS software will deduct
NOTE:
Prior to 3/31/04, report on this line the same amount deducted from tangible capital in item 6418. Report this line as a positive amount since it will be deducted in calculating tangible assets.
For SVGL, title is "Fixed Maturity Deposits - More Than Ten Years Thru Twenty Years." This item is on the report forms 19840331 thru 19890331; no data on FDR.
COMPARABILITY:
Beginning 3/31/02, definition revised to include "Disallowed Residual Interests."
Prior to 3/31/02, item name was "Disallowed Servicing Assets, Disallowed Deferred Tax Assets, and Other Disallowed Assets."
Prior to 3/31/1998, item name was "Nonqualifying Purchased Mortgage Loan Servicing".