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

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RIS Data Element Definition
RIS Name / Label: LNLSNTFV  -   LN & LS NETTED IN DETERMINE FV
Unique ID Number: 02276     Report: RC-Q     RIS Database: FTS
Description: AMOUNTS NETTED IN THE DETERMINATION OF FAIR VALUE FOR
LOANS AND LEASES THAT THE BANK HAS ELECTED TO REPORT
UNDER THE FAIR VALUE OPTION

NOTE:
1. BEGINNING JUNE 2009, 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. PRIOR TO JUNE 2009, REPORTED BY BANKS THAT 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
3) REPORTED BY TFR FILERS WITH TOTAL ASSETS GREATER
THAN $10 BILLION AT ANY TIME DURING THE FISCAL YEAR
4) INCLUDES LOANS HELD IN TRADING ACCOUNTS FOR TFR
FILERS

FRB Number: RCFDF682 RCONF682
Repetitions: 01
Sequence:
Decision Logic: DEC001: U-CALL-FORM = 41 AND REPDTEYMD > 20090401 THEN H-CALLG484 + H-CALLG489
DEC002:
U-CALL-FORM = 41 AND REPDTEYMD > 20080101 AND REPDTEYMD < 20090401 THEN H-CALLF682
DEC003:
U-CALL-FORM = 31 AND REPDTEYMD > 20090401 THEN H-CALLG484 + H-CALLG489
DEC004:
U-CALL-FORM = 31 AND REPDTEYMD > 20080101 AND REPDTEYMD < 20090401 THEN H-CALLF682
DEC005:
DB-FLAG = 'TFR' AND REPDTEYMD > 20091001 THEN T-FV214
DEC006:
DB-FLAG = 'IBA' AND REPDTEYMD > 20080701 THEN I-RCFDF682
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Last Updated: 8/16/2013 RIS Dictionary Home Questions, Suggestions & Requests