Data Dictionary
Item Number 1573
UNEARNED DISCOUNTS AND DEFERRED LOAN FEESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL1573 | 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 nonmortgage loans or participations thereof. Does not include the unearned interest portion of participations thereof. Does not include the unearned interest portion of "add on loans" (home improvement, educational, mobile home equipping, etc.). Such amounts are "netted" against the applicable loan in accordance with APB#21. Unamortized premiums paid in connection with these loans must be included in the appropriate nonmortgage loan category.
Also includes all loan fees (acquisition credits) for nonmortgage loans reported, which have been deferred in accordance with Regulation 563.23 1(d).