Data Dictionary
Item Number 5369
LOANS AND LEASES HELD FOR SALECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR5369 | 1991-03-31 | 9999-12-31 | No | |
| BHC05369 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHC25369 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHC55369 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHC95369 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHCE5369 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| BHCK5369 | 1991-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCT5369 | 2001-03-31 | 2014-12-31 | No | FR Y-9C |
| RCFD5369 | 1991-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCON5369 | 1991-03-31 | 9999-12-31 | No | Multiple Forms |
| UBPR5369 | 2001-03-31 | 9999-12-31 | No |
Data Description:
For series RCFD and RCON, includes the carrying value of all loans and leases that are held for sale. Loans and leases held for sale are reported at the lower of cost or market value as of the report date. The amount by which cost exceeds market value, if any, is accounted for as a valuation allowance.
Beginning 3/31/01, for series BHCK, report in column A the carrying value of loans and leases held for sale (HFS) reported on Schedule HC, item 4(a).
In column C-0% risk weight, include the carrying value of the guaranteed portion of HFS SBA loans purchased in the secondary market that are included in Sched-ule HC-C, items 3, "Loans to finance agricultural production and other loans to farmers," and 4, "Commercial and industrial loans."
In column F-100% risk weight, include the carrying value of HFS loans reported in Schedule HC, item 4(a), that is not included in columns B through E.
In column D-20% risk weight, include the carrying value of HFS loans to and acceptances of other depository institutions that are reported in Schedule HC-C, item 2, (excluding the carrying value of any long-term claims on non-OECD banks that are HFS), plus the carrying value of the guaranteed portion of HFS FHA and VA mortgage loans included in Schedule HC-C, item 1(c)(2)(a), the carrying value of the guaranteed portion of HFS SBA loans originated and held by the reporting bank holding company included in Schedule HC-C, items 3 and 4, and the carrying value of the portion of HFS student loans reinsured by the U.S. Department of Education included in Schedule HC-C, item 6(c), "Other consumer loans."
In column E-50% risk weight, include the carrying value of HFS loans secured by 1-4 family residential properties and by multifamily residential properties included in Schedule HC-C, items 1(c)(2)(a) and 1(d), respectively, that are prudently underwritten, are fully secured by first liens on 1-4 family or multifamily residential properties, are not 90 days or more past due or in nonaccrual status, and meet other requirements specified in the risk-based capital guidelines.
NOTE:
Beginning 3/31/01, these loans and leases are included by loan category on Schedule RC-C, part I.
Reported in Schedules RC - Balance Sheet and RC-R Regulatory Capital for the FFIEC 031 and FFIEC 041 reports.
For the UBPR series, the FDIC's Data Element name is H-RLNSLSALE
BAGR Original Variable name: LHFS Formula:
LHFS=IF DT ge 19910331 THEN LHFS=RCFD5369/1000;