Level from quarterly Reports of Condition for U.S.-chartered commercial banks (forms FFIEC 031 and FFIEC 041), schedule RC-C - Loans and Lease Financing Receivables, Loans to nondepository financial institutions and other loans, sum of Loans to nondepository financial institutions (series RCONJ454) and All other loans (exclude consumer loans) (RCONJ451) less a market to book value adjustment on loans that were reported at fair value. For FFIEC 041 reporters with total assets less than $300 million, level from schedule RC-C - Loans and Lease Financing Receivables, Loans to nondepository financial institutions and other loans, sum of Loans to nondepository financial institutions (series RCONJ454) and 90 percent of Other loans (RCONJ464) appropriately adjusted from market to book value. The market to book value adjustment for loans is calculated as a percentage of the difference between Memoranda, Other loans measured at fair value (series RCONF589) and the Unpaid principal balance of other loans measured at fair value (series RCONF601); plus a percentage of schedule RC-D - Trading Assets and Liabilities, Memoranda, Unpaid principal balance of other loans measured at fair value (series RCONF636). The aforementioned percentage is calculated from schedule RC-C - Loans and Lease Financing Receivables as the ratio of Loans to nondepository financial institutions (RCONJ454) and All other loans (exclude consumer loans) (series RCONJ451) to the sum of Loans to depository institutions and acceptances of other banks (series RCON1288), Loans to finance agricultural production and other loans to farmers (series RCON1590), Loans to foreign governments and official institutions (including foreign central banks) (series RCON2081), Obligations (other than securities and leases) of states and political subdivisions in the U.S. (series RCON2107), and Loans to nondepository financial institutions and other loans (sum of RCONJ454, RCON1545, and RCONJ451). Through 1996:Q4, this series includes commercial paper issued by nondepository financial institutions held in portfolio by U.S.-chartered commercial banks. Unadjusted flow is the change in the level; seasonally adjusted flow is obtained using X-12-ARIMA procedure.
