Data Dictionary
Item Number 4230
PROVISION FOR LOAN AND LEASE LOSSESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGQ4230 | 1976-03-31 | 9999-12-31 | No | |
| BAGY4230 | 1976-03-31 | 9999-12-31 | No | |
| BHAS4230 | 1993-12-31 | 1994-12-31 | No | FR Y-11AS |
| BHBC4230 | 2003-03-31 | 2018-12-31 | No | FR Y-9C |
| BHCC4230 | 1995-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCK4230 | 1981-06-30 | 9999-12-31 | No | FR Y-9C |
| BHCP4230 | 1981-06-30 | 2018-12-31 | No | FR Y-9LP |
| BHCQ4230 | 1986-06-30 | 1990-06-30 | No | FR Y-11Q |
| BHCQ4230 | 1993-03-31 | 1994-12-31 | No | FR Y-11Q |
| BHCS4230 | 1995-03-31 | 2018-12-31 | No | Multiple Forms |
| BHCT4230 | 1989-09-30 | 2018-12-31 | No | Multiple Forms |
| CASI4230 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CBPI4230 | 2015-12-31 | 9999-12-31 | Yes | FR Y-14A |
| CPSI4230 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| CSAT4230 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CSPT4230 | 2013-09-30 | 2017-12-31 | Yes | Multiple Forms |
| CUCP4230 | 1998-01-31 | 9999-12-31 | No | NCUA 5310 |
| CUSA4230 | 1980-12-31 | 9999-12-31 | No | NCUA 5300/5300S |
| FNBK4230 | 1995-12-31 | 9999-12-31 | No | Multiple Forms |
| FNBT4230 | 2002-12-31 | 2018-12-31 | Yes | FR Y-7N/FR Y-7NS |
| RIAD4230 | 1969-12-31 | 9999-12-31 | No | Multiple Forms |
| RIAS4230 | 1976-03-31 | 1983-12-31 | No | FFIEC 015 |
| SUBI4230 | 1973-12-31 | 9999-12-31 | No | Multiple Forms |
| SUBT4230 | 2002-12-31 | 2018-12-31 | Yes | FR 2314/FR-2314S |
Data Description:
Reported is the amount expensed as the provision for credit losses during the calendar year-to-date. The provision for credit losses includes the amount needed to make the allowance for loan and lease losses, as reported in Schedule RC, item 4.c., 3123, adequate to absorb expected loan and lease losses, based upon management's evaluation of the loans and leases that the reporting bank has the intent and ability to hold for the foreseeable future or until maturity or payoff. Also report in this item any provision for allocated transfer risk related to loans and leases. The amount reported in this item must equal Schedule RI-B, part II, item 5, "Provision for loan and lease losses." Enclose negative amounts in parentheses. Exclude any provision for credit losses on off-balance sheet credit exposures, which should be reported in item 7.d, "Other noninterest expense." The amount reported here may differ from the bad debt expense deduction taken for federal income tax purposes. For the "BHCK" series report in this item any amount provided for credit losses related to off-balance-sheet credit exposures, based upon management's evaluation of the consolidated bank holding company's current off-balance-sheet credit exposures. The amount reported in item must equal Schedule HI-B, Part II, item 4, "Provision for loan and lease losses." Enclose negative amounts in parentheses. For the FR Y-7N (FNBK), report the amount needed to make the allowance for loan and lease losses, as reported in Schedule BS, item 3(b), adequate to absorb expected loan and lease losses, based upon managment's evaluation of the subsidiary's current loan and lease exposures. The amount reported must equal Schedule IS-B, item 4, "Provision for loan and lease losses." Enclose negative amounts in parentheses. NOTE: Beginning 3/31/01, for the FFIEC 031 and 041, reported on Schedule RI-B-Allowance, part II. Prior to 3/31/01, title was "Provision for Credit Losses". Beginning 3/31/01, for series RIAD, excludes provision for credit losses on off-balance sheet credit exposures and provision for allocated transfer risk, both of which should be reported in item 7.d,(4092) "Other noninterest expense." The amount reported here may differ from the bad debt expenses deduction taken for federal income tax purposes. Refer to Glossary entries for "allowance for loan and lease losses" and "loan impairment" for additional information. For the FR Y-9C (BHCK) report, the MDRM reflects data starting for the period of June 30, 1981 thru current archival file. Reported in Schedule HI-B for the FR Y-9C report. Reported in Schedule B (equals the amount reported on the Balance Sheet, item 10.d) for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million. COMPARABILITY: Beginning 3/31/03, reported on Notes to the Income Statement - Predecessor Financial Items for the FR Y-9C (BHCK) report. Beginning 12/31/02, reported on Schedule IS-B for the FR Y-11 (BHCS) report. Prior to 12/31/03, reported on the Income Statement for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedules IS and IS-B for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule IS for the FR 2314 (SUBI) report. Beginning 9/30/1999, for the CUSA report, item name is "Provision for Loan & Lease Losses" and includes leases. Beginning 3/31/1998, reported on Schedule RI for the FFIEC 031, 032, 033, and 034 reports. Prior to 3/31/1998, excludes credit and item name was "Provision for Loan and Lease Losses. Beginning 1/31/1998, reported on Schedule IS-5 for the CUCP report and includes monthly Provision for Loan Loss Expense. Beginning 3/31/95, reported on the Income Statement for the FR Y-11Q (BHCS) report. Prior to 3/31/95, reported for the FR Y-11Q (BHCQ) report. Prior to 6/30/86, BHCK4230 and BHCP4230 includes "Allocated Transfer Risk Reserve (4243)". Prior to 3/31/84, excludes leases and item name was "Provision for Possible Loan Losses". BAGQ Original Variable name: PROVLLQT Formula: PROVLLQT=IF DT ge 19691231 THEN PROVLLQT=RIAD4230/1000; BAGY Original Variable name: PROVLLYD Formula: PROVLLYD=IF DT ge 19691231 THEN PROVLLYD=RIAD4230/1000;