Data Dictionary
Item Number C390
AMOUNT OF ALLOWANCE FOR CREDIT LOSSES ON LOAN AND LEASE LOSSES ATTRIBUTABLE TO CREDIT CARD FEES AND FINANCE CHARGESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKC390 | 2003-03-31 | 9999-12-31 | No | FR Y-9C |
| RIADC390 | 2003-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
As of 12/31/2023, ASU 2016-13 "Measurement of Credit Losses on Financial Instruments," was effective for all institutions. Report in this item the amount of the allowance for loan and lease losses that is attributable to outstanding fees and finance charges on credit cards (as defined for Schedule RC-C, Part I, item 6.a). This amount is a component of the amount reported in Schedule RC, item 4.c, and Schedule RI-B, part II, item 7. Do not include in this item the amount of any valuation allowance established for ipairment in retained interests in accrued interest receivable related to securitized credit cards. For the FFIEC 031 and FFIEC 041, this item is to be completed by (1) banks that, together with affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of the report date and (2) banks that are credit card specialty banks as defined for Uniform Bank Performance Report purposes. NOTE: Reported on Schedule HI-B, Part II, Memoranda-2 for the FR Y-9C (BHCK) report. Reported on Schedule RI-B,Part II,Memoranda-2 for the FFIEC 031 and FFIEC 041 reports.