Data Dictionary
Item Number 0169
CONTRA ASSETS TO MORTGAGE LOANS, CONTRACTS, & PASS-THROUGH SECURITIES: OTHERCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL0169 | 1987-03-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes all other contra assets on mortgages loans plus the following:
(1) Unearned discounts resulting from the purchase of mortgage loans, participations, or mortgage-backed pass-through securities that have been deferred pursuant to Reg.563.23 1(b). Unamortized premiums paid in connection with the purchase of mortgage loans must be included in the appropriate mortgage loans category in items 0161, 0133, 0163, 0136, 1534, 1543, and 1454. All discounts on this line should be accrete to interest income in item 0184.
(2) The difference between the additional principal and the additional cost in reciprocal sales of mortgage loans when the principal amount of the mortgage loans purchased is greater than the book value of the mortgage loans sold.
(3) Interest paid in advance, lump sum payments of interest as a result of "buy downs". All amounts on this line should be accrete to interest income in item 0184.
(4) All loans fees (acquisition credits) for mortgage loans reported in items 0161, 0133, 0163, 0136, 1534, 1543, and 1454 that have been deferred in accordance with Reg.563.23 1(d). Deferred loan fees must be accrete to interest income in item 0184.
(5) Accumulated net valuation allowances from marking to the lower of cost or market all mortgage loans and mortgage-backed pass-through securities being held for sale, rather than for long term investment. Such loans and securities are included in the totals reported in items 0161, 0133, 0163, 0136, 1534, 1543, and 1454 and should also be reported separately in item 0253. These valuation allowances includes write-downs to the lower of cost or market and write-ups not to exceed cost or the amount of previous write-downs.
(6) Specific and general valuation allowances established for any reason, whether required by supervisory authorities or voluntary, to adjust the book value of assets shown in items 0161, 0133, 0163, 0136, 1534, 1543, 1454, and 0167. Includes reserves for uncollectible interest on mortgage loans established pursuant to Reg.563.11 or voluntarily established for interest earned but not collected. Also includes valuation allowances for second mortgage, junior liens, or similar purposes related to the mortgage loans reported in items 0161, 0133, 0163, 0136, 1543 and 1454.