Data Dictionary
Item Number 1404
RESTRUCTURED LOANS AND LEASES (SEE NOTE BELOW)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCFD1404 | 1982-12-31 | 1983-12-31 | Yes | Multiple Forms |
| RCFD1404 | 1984-03-31 | 9999-12-31 | No | Multiple Forms |
| RCFN1404 | 1982-12-31 | 1986-03-31 | Yes | Multiple Forms |
| RCON1404 | 1982-12-31 | 1986-03-31 | Yes | Multiple Forms |
Data Description:
Includes the outstanding balances of loans and lease financing receivables that have been modified to provide a reduction of either interest or principal because of a deterioration in the financial position of the borrower. A loan extended or renewed at a stated interest rate equal to the current interest rate for new debt with similar risk is not considered a restructured loan. Also, a loan to a purchaser of "other real estate owned" by the reporting corporation for the purpose of facilitating the disposal of such real estate is not considered a restructured loan. Also includes restructured loans and leases that are currently in nonaccrual status and the total amount of loans and lease financing receivables held in foreign offices.
Excludes all loans to individuals for household, family, and other personal expenditures, and all real estate loans secured by 1 to 4 family residential properties.
COMPARABILITY:
Prior to 12/31/87, item name was "Total Loans and Lease Financing Receivables - Renegotiated "Troubled" Debt" and excludes renegotiated "troubled" debt that were in nonaccrual status.
NOTE:
For series RCFD, RCFN & RCON confidential for the 12/31/82 thru 3/31/83 reporting period.
For the FFIEC 002 report, excludes all transactions with related depository institutions. Also reported as confidential.