Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number 6478

DEFERRED LOAN FEES, PREMIUMS AND UNACCRETED DISCOUNTS - MORE THAN TEN YEARS THRU TWENTY YEARS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
SVGL6478	1988-06-30	1989-03-31	Yes

Data Description:

Includes (1) all loans fees (acquisition credits and commitment fees) that have been deferred; (2) the total amount of unamortized premiums paid for loans; and (3) unaccreted discounts resulting from the purchase of loans or participations thereof at less than the face value because the market rate exceeded the coupon rate at the time of purchase for more than ten years thru twenty years.

Does not include unaccreted discounts related to investment securities; these are included in the amounts reported in items 6383, 6384, 6385, 6386, 6387, 6388, 6389, and 6390.