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 1481

ACCRUED INTEREST RECEIVABLE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL1481	1979-12-31	2011-12-31	Yes	Multiple Forms

Data Description:

Includes accrued interest receivable on nonmortgage loans reported in items 1568, 1569, 1572, 1458, 2050, 1459, 1990, 2035, 0455, 2705 and 2707 if collection was probable at the time of accrual. Loans on which collection of interest is not probable must be placed in a nonaccrual status.

Excludes:

1. Interest receivable if collection was not probable at the time it was recorded; or

2. Interest receivable on loans or participations serviced for others; reported in item 0642.

Last update: May 16, 2024