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 P990

AVERAGE NONACCRUAL LOANS

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CPSNP990	2013-09-30	9999-12-31	Yes	FR Y-14A

Data Description:

Nonaccrual Loans, Report the average balance of nonaccrual loans, as defined in the FR Y-9C, Schedule HC-N, item item 10 (Column C) less Schedule HC-N, item9 (Column C). Institutions are to provide additional details within the supporting documentation; the composition of the non-accrual loans by key loan type over the reported time periods for each of the scenarios.

Last update: Feb 19, 2026