Data Dictionary
Item Number A249
OUTSTANDING PRINCIPAL BALANCE OF SMALL BUSINESS OBLIGATIONS TRANSFERRED AS OF THE REPORT DATECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGRA249 | 1976-03-31 | 9999-12-31 | No | |
| BHCKA249 | 1996-03-31 | 2018-03-31 | No | FR Y-9C |
| RCFDA249 | 1996-03-31 | 2018-03-31 | No | FFIEC 031 |
| RCONA249 | 1996-03-31 | 2018-03-31 | No | Multiple Forms |
Data Description:
Includes the principal balance outstanding as of the report date for small business loans and leases on personal property (small business obligations) which the entity has transferred with recourse during the time the institution was a "qualifying institution" and did not exceed the retained recourse limit set forth in banking agency regulations implementing Section 208. Transfers of small business obligations with recourse that were consummated during such a time are to be reported as sales if such transactions are treated as sales under generally accepted accounting principles and the institution establishes a recourse liability account that is sufficient under GAAP. NOTE: Beginning 3/31/01, reported on Schedule RC-S Memoranda for the FFIEC 031 and 041 reports. Reported on Schedule HC-S for the FR Y-9C (BHCK) report. Prior to 3/31/01, reported on Schedule HC-F for the FR Y-9C report. Reported on Schedule RC-L - Off-Balance Sheet Items for the FFIEC 031, 032, 033, and 034 reports. BAGR Original Variable name: RSMBPRIN Formula: RSMBPRIN=IF DT ge 19960331 THEN RSMBPRIN=RCFDA249/1000;