Data Dictionary
Item Number 1403
TOTAL LOANS AND LEASE FINANCE RECEIVABLES: NONACCRUALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BAGR1403 | 1982-12-31 | 9999-12-31 | No | |
| BHAS1403 | 1986-12-31 | 1994-12-31 | No | FR Y-11AS |
| BHCC1403 | 1995-12-31 | 2001-12-31 | No | FR Y-11I |
| BHCK1403 | 1985-06-30 | 1990-06-30 | No | FR Y-9C |
| BHCK1403 | 2018-03-31 | 9999-12-31 | No | FR Y-9C |
| BHCP1403 | 1986-06-30 | 9999-12-31 | No | FR Y-9LP |
| BHCQ1403 | 1986-06-30 | 1994-12-31 | No | FR Y-11Q |
| BHCS1403 | 1995-03-31 | 9999-12-31 | No | Multiple Forms |
| FNBK1403 | 1995-12-31 | 9999-12-31 | No | Multiple Forms |
| RCFD1403 | 1982-12-31 | 1983-03-31 | Yes | Multiple Forms |
| RCFD1403 | 1983-06-30 | 1990-12-31 | No | Multiple Forms |
| RCFD1403 | 1991-03-31 | 9999-12-31 | No | Multiple Forms |
| RCFN1403 | 1982-12-31 | 1986-12-31 | Yes | Multiple Forms |
| RCON1403 | 1982-12-31 | 1983-03-31 | Yes | Multiple Forms |
| RCON1403 | 1983-06-30 | 9999-12-31 | No | Multiple Forms |
| SUBC1403 | 1991-12-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
Includes the outstanding balances of loans and lease financing receivables that the bank has placed in nonaccrual status. Also includes all restructured loans and lease financing receivables that are in nonaccrual status. Loans and lease financing receivables are to be reported as being in nonaccrual status if: a) they are maintained on a cash basis because of deterioration in the financial position of the borrower, or b) principal or interest has been in default for a period of 90 days or more unless the obligation is both well secured and in the process of collection. A debt is "well secured" if it is secured (1) by collateral in the form of liens on or pledges of real or personal property, including securities, that have realizable value sufficient to discharge the debt in full, or (2) by the guaranty of a financially responsible party. A debt is "in the process of collection" if collection of the debt is proceeding in due course either through legal action, including judgment enforcement procedures, or, in appropriate circumstances, through collection efforts not involving legal action that are reasonably expected to result in repayment of the debt or in its restoration to a current status. Note: Loans to individuals for household, family, and other personal expenditures and real estate loans secured by 1 to 4 family residential properties are exempt from the nonaccrual guideline; however, if the bank has elected to carry such loans in nonaccrual status, such loans are reported as nonaccrual. Also includes the total amount of loans and lease financing receivables held in foreign offices. For the "BHCK" series, includes the sum of loans and lease financing receivables reported in items 1423, 1608, 1583, 1981, 1588, 1228 and 3507. For the "SUBC" series, restructured loans and leases with a zero percent effective interest rate are not reported in this item as nonaccrual loans and leases. NOTE: For series RCFD, RCFN, & RCON, confidential for the 12/31/82 thru 3/31/83 reporting period. Reported on Schedule C for the FR Y-7 (FNBK) report. Reported only by nonbank subsidiaries with total assets of more than $150 million. Also reported as confidential. For the FFIEC 002 report, excludes all transactions with related depository institutions. Also reported as confidential. COMPARABILITY: Beginning 12/31/02, reported on Schedule BS-A for the FR Y-11 (BHCS) report. Prior to 12/31/02, reported on Schedule A for the FR Y-11I (BHCC) report. Beginning 12/31/02, reported on Schedule BS-A for the FR Y-7N (FNBK) report. Beginning 12/31/02, reported on Schedule BS-A for the FR 2314 (SUBC) report. Beginning 3/31/01, the derivation for the derived item changed for the FFIEC 031 report. Now includes the sum of items 1423(D), B574, 5379, 5382, 1583, 1253, 1256, B577, B580, 5391, 5461, 1259, and 1791. For the 041 includes the sum of items 1423(D), B836, 1608, B577, B580, 5391, 5461, and 1228. Beginning 3/31/95, reported on the Balance Sheet for the FR Y-11Q (BHCS) report. Prior to 3/31/95, reported for the FR Y-11Q (BHCQ) report. Beginning 3/31/84 thru 12/31/86, reported as a derived item which includes the sum of items 1423, 1608, items 1981, 1583 and 1588 for the FFIEC 031 report only. Beginning 3/31/91, reported as a derived item for the FFIEC 031 and 032 reports: includes the sum of loans and lease financing receivables reported in items 1247, 1250, 5379, 5382, 1583, 1253, 1256, 5385, items 5388, 5391, 5461, 1259 and 1791. For the FFIEC 033 and 034 reports: includes the sum of loans and lease financing receivables reported in items 1212, 1216, 1220, 1224 and 1228. BAGR Original Variable name: NPL Formula: NPL=IF DT ge 19821231 THEN NPL=(RCFD1403)/1000;