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 N923

HELOCS - QUARTER ENDING NON ACCRETABLE DIFFERENCE (NAD)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN923	2013-09-30	2015-12-31	Yes
CPSRN923	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 the Day 1 NAD remaining (see Item 5, above), net of (1) the amount allocated to offset 'Charge Offs to Date' (provided in Item 7) and (2) any amounts reclassified to accretable yield under ASC 310-30.

Last update: Feb 04, 2026