Data Dictionary
Item Number 3123
ALLOWANCE FOR CREDIT LOSSES ON LOAN AND LEASECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR3123 | 1976-03-31 | 9999-12-31 | No | |
| BHAS3123 | 1986-12-31 | 1994-12-31 | No | FR Y-11AS |
| BHC53123 | 2001-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCC3123 | 1995-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCE3123 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHCK3123 | 1981-06-30 | 9999-12-31 | No | FR Y-9C |
| BHCP3123 | 1986-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHCQ3123 | 1986-06-30 | 1994-12-31 | No | FR Y-11Q |
| BHCS3123 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| BHCT3123 | 1989-09-30 | 1996-09-30 | No | Multiple Forms |
| BHCT3123 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| BHCX3123 | 2001-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCY3123 | 2015-03-31 | 9999-12-31 | No | FR Y-9C |
| BHSP3123 | 1985-06-30 | 9999-12-31 | No | Multiple Forms |
| CASI3123 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPB3123 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPI3123 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPL3123 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPM3123 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CBPN3123 | 2017-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSB3123 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CPSI3123 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CSAT3123 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CSPT3123 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CUCP3123 | 1997-01-31 | 9999-12-31 | No | NCUA 5310 |
| CUSA3123 | 1980-12-31 | 9999-12-31 | No | NCUA 5300/5300S |
| FNBK3123 | 1995-12-31 | 9999-12-31 | No | Multiple Forms |
| FNBT3123 | 2002-12-31 | 9999-12-31 | Yes | FR Y-7N/FR Y-7NS |
| RCFD3123 | 1976-03-31 | 9999-12-31 | No | Multiple Forms |
| RCFN3123 | 1978-12-31 | 9999-12-31 | No | Multiple Forms |
| RCON3123 | 1976-03-31 | 9999-12-31 | No | Multiple Forms |
| RIAD3123 | 1976-03-31 | 1997-12-31 | No | Multiple Forms |
| RIAD3123 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
| RIAS3123 | 1976-03-31 | 1983-12-31 | No | FFIEC 015 |
| SUBC3123 | 1973-12-31 | 9999-12-31 | No | Multiple Forms |
| SUBI3123 | 1978-12-31 | 1987-09-30 | No | |
| SUBI3123 | 1987-12-31 | 2002-09-30 | No | |
| SUBT3123 | 2002-12-31 | 9999-12-31 | Yes | FR 2314/FR-2314S |
| UBPR3123 | 1984-03-31 | 9999-12-31 | No | |
| WRBK3123 | 1979-01-03 | 1987-12-30 | Yes | FR 2416 |
| WRBK3123 | 2001-07-04 | 2009-06-24 | Yes | FR 2416 |
| WRJK3123 | 1979-01-03 | 1987-12-30 | Yes | |
| WRJK3123 | 2001-07-04 | 9999-12-31 | Yes | |
| WRSS3123 | 2009-07-01 | 9999-12-31 | Yes | FR 2644 |
Data Description:
ALLOWANCE FOR LOAN AND LEASE LOSSES Includes the sum of "Allowance for Loan and Lease Losses - Beginning Balance (3124)", "Recoveries in Allowance for Loan and Lease Losses (4605)", "Provision for Allowance for Loan and Lease Losses (4230)" and "Adjustments (4815)" minus "Charge-Offs in Allowance for Loan and Lease Losses (4635)". Beginning 3/31/01, for series BHCK, report in columns A and B the balance of the allowance for loan and lease losses reported in Schedule HC, item 4(c). NOTE: For the CUCP report, beginning 1/31/2000, item name changed to "Allowance for Loan and Lease Losses". Reported on the Statement of Financial Condition for the CUSA report. BHSP3123 on FR 2352 19850630 - 19851231 form. There is no data in FDR for any items on FR 2352 for 19850630 - 19851231 time period. Form converted to FR Y-9SP 19860630. Reported on Schedule A-2 for the CUCP report. Reported on the Balance Sheet for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million. For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported on Schedule HC. SUAB series reported on DB2 SURH01 table. COMPARABILITY: Beginning 12/31/02, reported on Schedule IS-B for FR Y-11 (BHCS) report. Prior to 12/31/02, reported on the Balance Sheet for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedule IS-B for the FR Y-7N (FNBK) report, enter the total of items 3124, 4605, 4230, and 4815 minus C079. This item must equal Schedule BS, item 3(b), "Allowance for Loan and Lease Losses." Also, reported on Schedule BS. Beginning 12/31/02, reported on Schedule IS-B for the FR 2314 (SUBT) report. Beginning 7/4/01, reported on the FR 2416 (WRBK) report and excludes the allocated transfer risk reserve component. Corresponds definitionally to the Call Report, Schedule RC, Item 4.c. Beginning 3/31/01, reported on Schedules RC - Balance Sheet and RC-R Regulatory Capital for the FFIEC 031 and FFIEC 041 reports. Beginning 9/30/1999, for the CUSA report, includes the amount set aside to absorb possible losses on loans and leases (excludes the Regular Reserve). Prior to 9/30/1999, for the CUSA report, item name was "Less:Allowance for Loan Losses". Beginning 1/31/1997, for the CUCP report, item name is "Allowance for Investment Losses" and includes the amount set aside to absorb possible losses on loans. This is a contra-asset account; therefore, a minus sign must be entered before entering the dollar amount of the account balance. Beginning 3/31/95, reported on the Balance Sheet for the FR Y-11Q (BHCS) report. Prior to 3/31/95, reported on the Balance Sheet for the FR Y-11Q (BHCQ) report. Prior to 3/31/84: (1) excludes leases; and (2) title name was "Allowance for Possible Loan Losses". Prior to 12/31/78, title was "Reserve for Possible Loan Losses". Prior to 3/31/76, not shown separately but included in "Reserve for Bad Debt Losses on Loans (3120)". Added to EXAM 20071017 -- The total dollar value, in thousands, required to be established and maintained as a reserve for possible loan and lease losses. This figure must be provided as of the Asset Quality Review Date, but prior to any adjustments based on examination findings. INSP 20071025 -- The dollar value, in thousands, required to be established and maintained as a reserve for possible loan and lease losses at the bank subsidiary(s). This figure is usually the quarter-end financial as of date or may be provided as of the Asset Quality Review Date, but prior to any adjustments based on inspection findings. The value may differ from the allowance figure provided on the inspection report's balance sheet due to the difference in as of dates. For the UBPR series, the FDIC's Data Element name is H-RESLOANS BAGR Original Variable name: ALLL Formula: ALLL=-RCFD3123/1000