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 Q194

NON INTEREST INCOME: RETAIL AND SMALL BUSINESS - DOMESTIC - MORTGAGES AND HOME EQUITY - PROVISIONS TO REPURCHASE RESERVE / LIABILITY FOR RESIDENTIAL MORTGAGE REPRESENTATIONS AND WARRANTIES (CONTRA-REVENUE)

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
CPSNQ194	2013-09-30	9999-12-31	Yes	FR Y-14A

Data Description:

Report provisions to build any non-litigation reserves/accrued liabilities that have been established for losses related to sold or government-insured residential mortgage loans (first or second lien). Do not report such provisions in any other items; report them only in line items 14N or 30, as applicable. Exclude all provisions to litigation reserves/liability for claims related to sold residential mortgages (report in item 29).

Last update: Feb 19, 2026