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Data Dictionary

Item Number N926

HELOCS - PROVISIONS TO ALLOWANCE

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CASRN926	2013-09-30	2015-12-31	Yes
CPSRN926	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 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