Each depositor insured to at least $250,000 per insured bank

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RIS Data Element Definition
RIS Name / Label: LNHSL2FV  -   LN & LS HFS LVL 2 FV MEASURE
Unique ID Number: 02332     Report: RC-Q     RIS Database: FTS
Description: LEVEL 2 FAIR VALUE MEASUREMENTS OF LOANS AND
LEASES HELD FOR SALE THAT THE BANK HAS ELECTED
TO REPORT UNDER THE FAIR VALUE OPTION
NOTE:
1) REPORTED BY BANKS THAT HAD $500 MILLION OR MORE
IN TOTAL ASSETS AT THE BEGINNING OF THEIR FISCAL YEAR
OR BY BANKS THAT HAD LESS THAN $500 MILLION IN TOTAL
ASSETS AND EITHER HAVE ELECTED TO ACCOUNT FOR
FINANCIAL INSTRUMENTS OR SERVICING ASSETS AND
LIABILITIES AT FAIR VALUE UNDER THE FAIR VALUE OPTION
OR ARE REQUIRED TO COMPLETE SCHEDULE RC-D
2) FOR TFR FILERS, LOANS AND LEASES ARE NOT REPORTED
SEPARATELY BASED ON HELD FOR SALE, HELD FOR INVESTMENT
OR TRADING - SEE LNLS2FV

FRB Number: RCFDG486 RCONG486
Repetitions: 01
Sequence:
Decision Logic: DEC001: U-CALL-FORM = 41 AND REPDTEYMD > 20090401 THEN H-CALLG486
DEC002:
U-CALL-FORM = 31 AND REPDTEYMD > 20090401 THEN H-CALLG486
DEC003:
DB-FLAG = 'IBA' AND REPDTEYMD > 20110101 THEN I-RCFDG486
Edit Specification:

Last Updated: 8/16/2013 RIS Dictionary Home Questions, Suggestions & Requests