Data Dictionary
Item Number 1565
CONTRA-ASSETS TO MORTGAGE LOANS, CONTRACTS AND PASS-THROUGH SECURITIES: UNEARNED DISCOUNTS AND DEFERRED LOAN FEESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL1565 | 1984-03-31 | 1988-03-31 | Yes | FHLBB 1313 |
Data Description:
Includes all unearned discounts and deferred loan fees. Unearned discounts are those resulting from the purchase of mortgage loans of participations therein that have been deferred pursuant to Reg.563.23-1(b). Includes any unearned discounts on mortgages, participations, or mortgage-backed securities. Unamortized premiums paid in connection with the purchase or mortgage loans must be included in the appropriate mortgage loan category in items 0131, 0109, 0133, 0134, 0113, 0136, 1534, 1543, 0119, 0138, 0139 and 0141.
Included also in this item is 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 principal amount of the mortgage loans sold.
Includes interest paid in advance, lump-sum payments of interest and unamortized interest as a result of "buy-downs". All amounts in this item should be amortized to income in either items 4204 or 4515.
Also includes all loan fees (acquisition credits) for mortgage loans reported in items 0131, 0109, 0133, 0134, 0113, 0136, 1534, 1543, 0119, 0138, 0139 and 0141 which have been deferred in accordance with Reg. 563.23-1(d).
COMPARABILITY:
Prior to 3/31/87, the appropriate mortgage loan categories were 1518, 1519, 1470, 1447, 1534, 1543, 1454 and 1544.
Beginning 3/31/87, "Accretion of Discounts and Fees on Mortgage Loans and Contracts (4515)" replaced "Discounts on Mortgage Loans (4034)".