Data Dictionary
Item Number A519
INTEREST-ONLY STRIPS RECEIVABLE (NOT IN THE FORM OF A SECURITY) ON MORTGAGE LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGRA519 | 1997-03-31 | 9999-12-31 | No | |
| BHCKA519 | 1997-03-31 | 2018-03-31 | No | FR Y-9C |
| RCFDA519 | 1997-03-31 | 2018-03-31 | No | FFIEC 031 |
| RCONA519 | 1997-03-31 | 2018-03-31 | No | Multiple Forms |
| UBPRA519 | 1997-03-31 | 9999-12-31 | No |
Data Description:
Includes the fair value of interest-only strips receivable (not in the form of a security) on mortgage loans. As defined in FASB Statement No. 125, "Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities," an interest-only strip receivable is the contractual right to receive some or all of the interest due on a bond, mortgage loan, collateralized mortgage obligation, or other interest-bearing financial asset. This includes, for example, contractual rights to future interest cash flows that exceed contractually specified servicing fees on financial assets that have been sold. Excludes interest-only strips receivable in the form of a security which are reported as available-for-sale securities (reported in item 1773) or as trading assets (reported in item 3545) and interest-only strips not in the form of a security that are held for trading (reported in item 3545). NOTE: Reported on Schedule HC-G for the FR Y-9C report. Reported on Schedule RC-F - Other Assets for the FFIEC 031, 032, 033 and 034 reports. For the UBPR series, the FDIC's Data Element name is H-MRTGINTSTRP This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR). BAGR Original Variable name: IOMS Formula: IOMS=IF DT ge 19970331 THEN IOMS = RCFDA519/1000;