Data Dictionary
Item Number 3675
TROUBLED DEBT RESTRUCTURED: AMOUNT INCLUDED IN SCHEDULE SC IN COMPLIANCE WITH MODIFIED TERMSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| SVGL3675 | 1989-03-31 | 2011-12-31 | Yes | Multiple Forms |
Data Description:
Report the recorded investment reduced by specific valuation allowances of TDRs that
remain on the books at the end of the quarter that are not past due or in nonaccrual status, and therefore, that you do not report in Schedule PD. Report such TDRs regardless of the quarter in which the restructuring took place.
In general, continue to report loans as TDRs until they are paid off. However, you only need to report a TDR that yields a market rate at issuance during the first year of the restructuring if the borrower complies with the terms of the restructured contract.
This line plus past due and nonaccrual TDRs reported on items 1658, 1659, and 1661 should equal your total TDR as of the reporting date.
Prior to 3/31/04, title was "Troubled Debt Restructured - Cumulative Outstanding Balance" and included the outstanding balance of principal due and fair value of assets received on troubled debt restructured (regardless of the month in which restructuring took place) that remain on the books of the reporting institution at the end of the month. Valuation allowances are not to be deducted.