Data Dictionary
Item Number K106
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY 1-4 FAMILY RESIDENTIAL CONSTRUCTION LOANS : PAST DUE 90 DAYS OR MORE AND STILL ACCRUINGCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHDMK106 | 2011-03-31 | 9999-12-31 | No | FR Y-9C |
| RCONK106 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| SVGLK106 | 2011-03-31 | 2011-12-31 | No | OTS 1313 |
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 in the appropriate column all loans secured by real estate for the purpose of constructing 1-4 family residential properties included in item 1.a.(1) of this schedule that have been restructured in troubled debt restructurings and, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status as of the report date. SVGLK106 = OTS Account PD616