Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

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Data Dictionary

Item Number N905

SECOND LIEN HELOANS - ALLOWANCE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN905	2013-09-30	2015-12-31	Yes
CPSRN905	2013-09-30	2015-12-31	Yes	FR Y-14A

Data Description:

The term junior lien HELOANs is defined as all loans meeting the definition of FR Y-9C, Schedule HC-C, Item 1.c.(2)(b). The loan population includes all loans directly held in the BHC's portfolio. Report the amount of any allowance for loan losses that has been established for the PCI loans. The FR Y-9C, Glossary entries for Allowance for Loan and Lease Losses and Purchase Impaired Loans and Debt Securities contain further information.

Last update: Feb 10, 2026