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 N919

HELOCS - ALLOWANCE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN919	2013-09-30	2015-12-31	Yes
CPSRN919	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 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