Data Dictionary

Item Number M293
ACCOUNTING FOR CERTAIN LOANS OR DEBT SECURITIES ACQUIRED IN A TRANSFER (ASC 310-30)

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
CLCOM293 2012-09-30 9999-12-31 Yes FR Y-14Q
CREDM293 2012-09-30 9999-12-31 Yes FR Y-14Q

Data Description:

Adjustment per ASC 310-30 for certain loans or Debt securities acquired in a transfer. Provide if available at the loan level. Rounded whole dollar amount with no cents, e.g.: 20000000. Supply numeric values with no non-numeric formatting such as dollar signs, commas or decimals.

Should be 0 if there is no ASC 310-30 Reserve for the loan For fully undrawn commitments, enter 0.

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Last update: May 20, 2024