Data Dictionary
Item Number 0173
CONTRA ASSETS TO NONMORTGAGE LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL0173 | 1987-01-31 | 1989-12-31 | Yes | FHLBB 1313 |
Data Description:
Includes the following credit balance accounts:
(1) Loans in process (undisbursed amount of nonmortgage loans).
(2) Unearned discounts resulting from the purchase of nonmortgage loans of participations thereof. Does not include the unearned interest portion or "add on loans" (discount loans); such amounts should be deducted from the applicable loan. Unamortized premiums paid in connection with these loans must be added to the loan and included in the appropriate nonmortgage loan category. Unearned discounts
accrete to interest income in item 0184.
(3) Deferred loans fees (acquisition credits) for nonmortgage loans that have been deferred in accordance with Reg.563.23 1(d), (items 1568, 1569, 1458, 0171, and 0172). Deferred loans fees accrete to interest income in item 0184.
(4) Valuation allowances (specific or general) established for any reason to adjust the book value of assets shown in items 1568, 1569, 1458, 0171, and 0172, whether established as a result of supervisory requirements or as a voluntary action. Also includes reserves for uncollectible interest on nonmortgage loans reported in the previously mentioned items, established pursuant to Reg.563c.11 or voluntarily established for interest earned but not collected.