Data Dictionary
Item Number N927
HELOCS - QUARTERLY CHARGE-OFFS TO NADCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CASRN927 | 2013-09-30 | 2015-12-31 | Yes | |
| CPSRN927 | 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 charge-offs for the quarter to date that would have been recognized based upon contractual amounts due from the borrower under the firm's charge-off policy. In other words, for these items, charge-offs should be calculated based upon the contractual amount due from the borrower rather than the carrying amount recorded on the balance sheet, considering the firm's charge-off policy. In Supporting Documentation, report the amount of charge-offs for the quarter, if any, that have been charged against the nonaccretable difference and/or the allowance.