Board of Governors of the Federal Reserve System

The Federal Reserve, the central bank of the United States, provides the nation with a safe, flexible, and stable monetary and financial system.

Micro Data Reference Manual

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Data Dictionary

Item Number HK27

TOTAL LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY INCLUDED IN SCHEDULE RC-N ITEMS 1 THROUGH 7 ABOVE AND NOT REPORTED IN SCHEDULE RC-C; PART I; MEMO ITEM 1; PAST DUE 90 DAYS OR MORE AND STILL ACCRUING

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
BHCKHK27	2018-03-31	9999-12-31	No	FR Y-9C
RCFDHK27	2017-03-31	9999-12-31	No	FFIEC 031
RCONHK27	2017-03-31	9999-12-31	No	Multiple Forms

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.

Last update: May 18, 2026