Data Dictionary
Item Number B026
Balance Sheet Worksheet - Fair Value Adjustments - Assets: Intangibles: Purchased Credit Card Relationships and Nonmortgage Servicing RightsCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGRB026 | 1999-03-31 | 9999-12-31 | No | |
| BHCKB026 | 1999-03-31 | 9999-12-31 | No | FR Y-9C |
| CBPBB026 | 2015-12-31 | 2019-06-30 | Yes | FR Y-14A |
| CBPLB026 | 2017-12-31 | 2019-06-30 | Yes | FR Y-14A |
| CBPMB026 | 2017-12-31 | 2019-06-30 | Yes | FR Y-14A |
| CBPNB026 | 2017-12-31 | 2019-06-30 | Yes | FR Y-14A |
| CPSBB026 | 2013-09-30 | 9999-12-31 | Yes | FR Y-14A |
| RCFDB026 | 1999-03-31 | 2018-03-31 | No | FFIEC 031 |
| RCONB026 | 1999-03-31 | 2018-03-31 | No | Multiple Forms |
| UBPRB026 | 1999-03-31 | 9999-12-31 | No |
Data Description:
Includes the carrying value of purchased credit card relationships plus the carrying value of nonmortgage servicing assets. Purchased credit card relationships represent the right to conduct ongoing credit card business dealing with the cardholders. In general, purchased credit card relationships are an amount paid in excess of the value of the purchased credit card receivables. Such relationships arise when the reporting bank purchases existing credit card receivables and also has the right to provide credit card services to those customers. Purchased credit card relationships may also be acquired when the reporting bank purchases an entire depository institution. Purchased credit card relationships shall be carried at amortized cost, not in excess of the discounted amount of estimated future net cash flows. Management of the institution shall review the carrying value at least quarterly, adequately document this review, and adjust the carrying value as necessary. If unanticipated acceleration or deceleration of cardholder payments, account attrition, changes in fees or finance charges, or other events occur that reduce the amount of expected future net cash flows, a writedown of the book value of the purchased credit card relationships shall be made to the extent that the discounted amount of estimated future net cash flows is less than the asset's carrying amount. The carrying value of nonmortgage servicing assets is the unamortized cost of acquiring contracts to service financial asssets, other than loans secured by real estate (as defined for Schedule RC-C, part I, item no. 1410), that have been securitized or are owned by another party, net of any related valuation allowances. For further information, see the Glossary entry for "servicing assets and liabilities." NOTE: Reported on Schedule RC-M for the FFIEC 031, 032, 033, and 034 reports. Reported on Schedule HC-M for the FR Y-9C (BHCK) report. Prior to 3/31/01, reported on Schedule HC for the FR Y-9C (BHCK) report. For the UBPR series, the FDIC's Data Element name is H-CCRLNMTGSA BAGR Original Variable name: CCNMSAST Formula: CCNMSAST=IF DT ge 19990331 THEN CCNMSAST=RCFDB026/1000;