Data Dictionary
Item Number K164
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY - COMMERCIAL AND INDUSTRIAL LOANS: TO NON-U.S. ADDRESSEES (DOMICILE)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKK164 | 2011-03-31 | 9999-12-31 | No | FR Y-9C |
| RCFDK164 | 2011-03-31 | 9999-12-31 | No | FFIEC 031 |
| RCONK164 | 2011-03-31 | 9999-12-31 | No | FFIEC 041 |
Data Description:
As of 12/31/2023, ASU 2022-02, "Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures," was effective for all institutions. Report all commercial and industrial loans to non-U.S. addressees (as defined for Schedule RC-C, part I, item 4.b) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. Exclude from this item commercial and industrial loans to non-U.S. addressees restructured in troubled debt restructurings that, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status (on the FFIEC 041, report in Schedule RC-N, item 4 and Memorandum items 1.e.(2) and 3.c)).