Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 0449

ACCRUED INTEREST RECEIVABLE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL0449	1990-03-31	2011-12-31	Yes	OTS 1313

Data Description:

Includes accrued interest receivable on mortgage loans reported in items 0130, 0109, 0133, 2687, 2689, 0113, 0136, and 1534 if collection as probable at the time of accrual. Loans on which the collection of interest is not probable must be placed in a nonaccrual status.

Excludes interest receivable if collection was not probable at the time it was recorded, interest receivable on loans or participations serviced for others, reported it item 3853, or interest receivable that is capitalized to the loan balance, report with the loan balance on items 0131, 0109, 0133, 2687, 2689, 0113, 0136, and 1534.

Last update: May 16, 2024