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Data Dictionary

Item Number N918

HELOCS - CARRY VALUE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN918	2013-09-30	2015-12-31	Yes
CPSRN918	2013-09-30	2015-12-31	Yes	FR Y-14A

Data Description:

The term HELOCs (home equity line of credit) is defined as all loans meeting the definition of FR Y-9C, Schedule HC-C, Item 1.c.(1). The active loan population includes all loans directly held in the BHC's portfolio. Report the carrying value of the ASC 310-30 PCI loans held for investment as they are reported on the balance sheet. Carrying value does not reflect any allowance for loan losses, but includes purchase accounting adjustments (including the nonaccretable difference and the accretable yield). The reported amount should be consistent with the amount reported on the FR Y-9C, Schedule HC-C, Memoranda Item M.5(b).

Last update: Feb 10, 2026