Board of Governors of the Federal Reserve System

Data Dictionary

Item Number B528

Call confidentiality applies to FFIEC 031/041.

Data Description:

Includes the amount of loans and leases held for sale at the lower of cost or fair value. The amount by which cost exceeds fair value, if any, shall be accounted for as a valuation allowance. These loans and leases are included by loan category on Schedule RC-C, part I.

For series BHCK, report in column A the amount of loans and leases, net of unearned income, reported on Schedule HC, item 4(b).

In column C-0% risk weight, include the carrying value of the guaranteed portion of SBA loans purchased in the secondary market that are included in Schedule HC-C, items 3, "Loans to finance agricultural production and other loans to farmers," and 4, "Commercial and industrial loans."   

In column D-20% risk weight, include the carrying value of loans to and acceptances of other depository institutions that are reported in Schedule HC-C, item 2,(excluding the carrying value of any long-term claims on non-OECD banks), plus the carrying value of the guaranteed portion of FHA and VA mortgage loans included in Schedule HC-C, item 1(c)(2)(a), the carrying value of the guaranteed portion of SBA loans originated and held by the reporting bank holding company included in Schedule HC-C, items 3 and 4, and the carrying value of the portion of student loans reinsured by the U.S. Department of Education included in Schedule HC-C, item 6(c), "Other consumer loans."   

In column E-50% risk weight, include the carrying value of loans secured by 1-4 family residential properties and by multifamily residential properties included in Schedule HC-C, items 1(c)(2)(a) and 1(d), respectively, that are prudently underwritten, are fully secured by first liens on 1-4 family or multifamily residential properties, are not 90 days or more past due or in nonaccrual status, and meet other requirements specified in the risk-based capital guidelines.

In column F-100% risk weight, include the carrying value of loans reported in Schedule HC, item 4(b), that is not included in columns B through E.

NOTE:

Reported on Schedules RC- Balance Sheet and RC-R Regulatory Capital for the FFIEC 031 and FFIEC 041 reports. For Schedule RC-R, report in column A the amount of loans and leases, net of unearned income, reported on Schedule RC, item 4.b.

Reported on Schedules HC and HC-R for the FR Y-9C (BHCK) report.

For the UBPR series, the FDIC's Data Element name is H-RNETLNSLS
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Derivation information for item prior to March 2001.   
Beginning March 2001, Loans and leases, net of unearned income (RCFDB528) PLUS Loans and leases held for sale (RCFD 5369) EQUALS RCFD 2122 and are reported on the Call report Balance Sheet.

Prior to March 2001, Loans and leases, net of unearned income was reported on the Call report Balance Sheet as RCFD 2122 and included the value for Loans and leases held for sale (RCFD 5369) which was reported on Schedule RC-C, Part 1, Memoranda.

BAGR Original Variable name: LOANSB Formula:

LOANSB=IF DT ge 20010331 THEN LOANSB = RCFDB528/1000;