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 N912

SECOND LIEN HELOANS - PROVISIONS TO ALLOWANCE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN912	2013-09-30	2015-12-31	Yes
CPSRN912	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 provisions to the allowance recognized in the income statement in the quarter due to changes in expected cash flows for PCI loans. Provide increases to the allowance as a positive number and reversals of the allowance as a negative number.

Last update: Feb 10, 2026