Data Dictionary

Item Number Q187
NON INTEREST INCOME: RETAIL AND SMALL BUSINESS - DOMESTIC - MORTGAGES AND HOME EQUITY - PRODUCTION - GAINS/(LOSSES) ON SALE

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
CPSNQ187 2013-09-30 9999-12-31 Yes FR Y-14A

Data Description:

Report gains/(losses) from the sale of domestic mortgages and home equity originated through all production channels (retail, broker, correspondent, etc.) with the intent to sell. Such gains/losses should include deferred fees and costs that are reported as adjustments to the carrying balance of the sold loan, fair value changes on loan commitments with rate locks that are accounted for as derivatives, fair value changes on mortgage loans held-for-sale designated for fair value treatment, lower-of-cost or market adjustments on mortgage loans held-for-sale not designated for fair value treatment, fair value changes on derivative instruments used to hedge loan commitments and held-of-sale mortgages, and value associated with the initial capitalization of the MSR upon sale of the loan.

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Last update: Feb 19, 2026