Data Dictionary
Item Number 4773
CHARGE-OFFS OF SPECIAL CATEGORY LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIAD4773 | 1986-06-30 | 1990-09-30 | No | Multiple Forms |
Data Description:
Includes the cumulative amount of special category loans (as defined for this Call report by the Comptroller of the Currency) charged-off from January 1, 1986, through the report date. The specific definitions for special category loans for each quarterly Call report is mailed by the Comptroller of the Currency during the month preceding the report date.
For the FFIEC 034 reporters, any loans charged-off after January 1, 1986, which were previously reported in this item and then reinstated to the balance sheet under the Agricultural Loan Loss Amortization Provisions of 12U.S.C. 1823(j), the unamortized balance of those loan losses being deferred is deducted from the amount of charge-offs of special category loans reported in this item at the time such unamortized balances are reinstated to the balance sheet. As these deferred loan losses are amortized, the amount of the amortization each quarter may be added back to the amount of charge-offs of special category loans reported in this item.
NOTE:
This item is reported by national banks only.