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 N916

SECOND LIEN HELOANS - ACCRETABLE YIELD ACCRETED TO INCOME

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN916	2013-09-30	2015-12-31	Yes
CPSRN916	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 accretable yield recognized as income in the quarter.

Last update: Feb 10, 2026