Data Dictionary
Item Number N946
PORTFOLIO TO BE ACQUIRED (SPECIFY IN DOCUMENTATION) - CARRY VALUECall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| CASRN946 | 2013-09-30 | 2015-12-31 | Yes | |
| CPSRN946 | 2013-09-30 | 2015-12-31 | Yes | FR Y-14A |
Data Description:
Provide information on all PCI loans that are to be acquired. Classify PCI loans to be acquired according to the ASC 310-30 loan categories provided in Sections A through D (e.g. first lien mortgages, junior lien HELOANS, HELOCs, corporate cards, etc.). Specify the applicable loan category(s), and report items 1 through 14 (e.g. Carry Value, Allowance, Net Carry Value, etc.) for the current quarter and nine subsequent projected quarters for each loan category on the worksheet. In supporting documentation, provide details on the composition of the portfolio(s) of PCI loans to be acquired and on the deals related to the acquisition of these PCI loans. 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).