Data Dictionary
Item Number 8561
NET GAINS ON OTHER REAL ESTATE OWNEDCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK8561 | 1994-03-31 | 9999-12-31 | No | FR Y-9C |
| CPSN8561 | 2013-09-30 | 2019-12-31 | Yes | FR Y-14A |
Data Description:
Report the amount of net gains (losses) on sales and other disposals of other real estate owned (reportable in Schedule HC, item 7), increases and decreases in the valuation allowance for foreclosed real estate, and write-downs of other real estate owned subsequent to acquisition (or physical possession) charged to expense. Do not include as a loss on other real estate owned any amount charged to the allowance for loan and lease losses at the time of foreclosure (actual or physical possession) for the difference between carrying value of a loan and the fair value less cost to sell of the foreclosed real estate. NOTE: Beginning 3/31/01, reported in Schedule HI-Consolidated Income Statement. Prior to 3/31/01, included is the dollar amount of all net gains on other real estate owned included in Schedule HI, "Other Noninterest Income (4078)" or in "Other Noninterest Expense (4092)," (as a reduction of other noninterest expense). Prior to 3/31/01, reported in Schedule HI-Memo, for the FR Y-9C report.