Data Dictionary
Item Number C388
UNCOLLECTIBLE CREDIT CARD FEES & FINANCE CHARGES REVERSED AGAINST INCOME (I.E.; NOT INCLUDED IN CHARGE-OFFS AGAINST ALLOWANCE FOR CREDIT LOSSES ON LOAN AND LEASE)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKC388 | 2003-03-31 | 9999-12-31 | No | FR Y-9C |
| RIADC388 | 2003-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
Report the amount of fees and finance charges on credit cards (as defined for Schedule RC-C, part I, item 6.a) that the bank reversed against either interest and fee income or a separate contra-asset account during the calendar-year-to-date. Report the amount of fees and finance charges that have been reversed on a gross basis, i.e., do not reduce the amount of reversed fees and finance charges by recoveries of these reversed fees and finance charges.
Exclude from this item credit card fees and finance charges reported as charge-offs agains the allowance for loan and lease losses in Schedule RI-B, part I, item 5.a, Column A.
For the FFIEC 031 and 041, this item is to be completed by (1) banks that, together with affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of the report date (2) banks that are credit card specialty banks as defined for Uniform Bank Performance Report purposes.
NOTE:
Reported on Schedule HI-B, Part I, Memoranda for the FR Y-9C (BHCK) report.
Reported on Schedule RI-B, Part I, Memoranda for the FFIEC 031 and FFIEC 041 reports.