Data Dictionary

Item Number F661
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY SECURED BY 1-4 RESIDENTIAL PROPERTIES (IN DOMESTIC OFFICES) - PAST DUE 30 THROUGH 89 DAYS AND STILL ACCRUING.

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCKF661 2008-03-31 9999-12-31 No FR Y-9C
RCONF661 2008-03-31 9999-12-31 No Multiple Forms
SVGLF661 2011-03-31 2011-12-31 No OTS 1313
UBPRF661 2008-03-31 9999-12-31 No

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 restructured loans secured by 1-4 family residential properties (in domestic offices) included in items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b) of this schedule that, under their modified repayment terms, are past due 30 days through 89 days and are still accruing. For the UBPR series, the FDIC's Data Element name is H-RCONF661 SVGLF661 = OTS Account PD519 This variable is used by the FDIC and OCC in the process to generate the UBPR in the Central Data Repository (CDR). The Board does NOT store this MDRM within the UBPR series tables in the Board's Financial Data Repository (FDR). BAGR Original Variable name: P3RST14 Formula: P3RST14=IF DT ge 20080331 THEN P3RST14 = RCONF661/1000;

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Last update: May 18, 2026