Data Dictionary
Item Number 2165
LEASE FINANCING RECEIVABLES (NET OF UNEARNED INCOME)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK2165 | 1981-06-30 | 1986-03-31 | No | FR Y-9C |
| BHCK2165 | 1986-06-30 | 2006-12-31 | No | FR Y-9C |
| BHCK2165 | 2007-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCP2165 | 1981-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHDM2165 | 1981-06-30 | 9999-12-31 | No | FR Y-9C |
| FNBK2165 | 1995-12-31 | 2001-12-31 | No | FR Y-7 |
| RCFD2165 | 1973-06-30 | 9999-12-31 | No | Multiple Forms |
| RCFN2165 | 1978-12-31 | 9999-12-31 | No | Multiple Forms |
| RCON2165 | 1973-06-30 | 9999-12-31 | No | Multiple Forms |
| SCR12165 | 1980-02-29 | 1980-06-30 | Yes | |
| SCR22165 | 1980-02-29 | 1980-06-30 | Yes | |
| SUBC2165 | 1978-12-31 | 2002-09-30 | No | FR 2314a/b/c |
| SUBD2165 | 1973-12-31 | 1977-12-31 | Yes | FR 314 |
| SUBF2165 | 1973-12-31 | 1977-12-31 | Yes | FR 314 |
| UBPR2165 | 1984-03-31 | 9999-12-31 | No | |
| WRBK2165 | 1979-01-03 | 2009-06-24 | Yes | FR 2416 |
| WRJK2165 | 1979-01-03 | 2009-06-24 | Yes |
Data Description:
Includes all outstanding receivable balances relating to direction and leveraged financing leases on property acquired by the bank for leasing purposes. These balances include the estimated residual value of leased property and is net of unearned income and any allowance for losses on leases. Any lease which meets the criteria for a capital lease plus certain additional criterion and which was entered into by a lessor bank on an accrual basis of accounting is accounted for as a financing lease. After initial direct costs have been deducted, the unearned income (lease receivable less the cost of the leased property in the case of a direct financing lease) is amortized or allocated to income over the lease term. The amortization for a direct financing lease produces a constant rate of return on the net investment (lease receivable, including estimated residual value, less unearned income), although other methods of income recognition may be used if the results are not materially different. Also includes all lease financing receivables of states and political subdivisions in the U.S. NOTE: Reported as a derived item for the FFIEC 031 and 041 reports. Reported on Schedule RC-C. Reported as a derived item for the FFIEC 031 and 032 reports which includes the sum of "Lease Financing Receivables (Net of Unearned Income) of U.S. Addressees (2182)" and "Lease Financing Receivables (Net of Unearned Income) of Non-U.S. Addressees (2183)". Reported as a derived item for the FR Y-9C reports: Formula beginning 20070331 BHCK2165=SUM(BHCKF162,BHCKF163) Formula beginning 19860630 BHCK2165=SUM(BHCK2182,BHCK2183) Reported in Schedule HC-B for the FR Y-9C (BHCK and BHDM) report. For the FR Y-9C (BHCK) and FR Y-9LP (BHCP) reports, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported in Schedule A for the FR Y-7 (FNBK) report. Reported by only nonbank subsidiaries with total assets of more than $150 million. Also excludes claims on related organizations. COMPARABILITY: Beginning 3/31/01, reported as a derived item for the FFIEC 041 report, includes the sum of items 2182 and 2183. Beginning 3/31/94, reported as a derived item in Schedule C for the FFIEC 002 report which includes the sum of items 2182 and 2183. Prior to 3/31/84, included in "Total Assets (2170)". Prior to 12/31/78, item name was "Direct Lease Financing". Prior to 3/31/76, included in "All Other Assets (2160)". For the UBPR series, the FDIC's Data Element name is H-DIRLSFIN This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR).