Data Dictionary

Item Number 1227
LEASE FINANCING RECEIVABLES - PAST DUE 90 DAYS OR MORE AND STILL ACCRUING

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCK1227 1990-09-30 2006-12-31 No FR Y-9C
RCFD1227 2001-03-31 9999-12-31 No FFIEC 031
RCON1227 1984-03-31 9999-12-31 No Multiple Forms
UBPR1227 1987-03-31 9999-12-31 No

Data Description:

Includes the full outstanding balances of lease financing receivables (not just delinquent payments) that are past due 90 days or more and upon which the bank continues to accrue interest. Also includes lease financing receivables that have been restructured by means of a modification of terms.

NOTE:

For bank holding companies: Includes lease financing receivables reported in item BHCK2165.

COMPARABILITY:

Beginning 3/31/01, a derived item for the FFIEC 031 report, includes the sum of items 1258 and 1272.

Prior to 6/30/86, excludes restructured loans reported in "Lease Financing Receivables Renegotiated "Troubled" Debt (1229)".

For the UBPR series, the FDIC's Data Element name is H-PDLS90MORE

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).

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Last update: May 10, 2024