Data Dictionary
Item Number 5405
HIGHLY-LEVERAGED TRANSACTIONS (HLT): PAST DUE 30 THROUGH 89 DAYS AND STILL ACCRUINGCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK5405 | 1991-03-31 | 1992-06-30 | No | FR Y-9C |
| RCFD5405 | 1991-03-31 | 1992-06-30 | Yes | Multiple Forms |
| RCON5405 | 1991-03-31 | 1992-06-30 | Yes | Multiple Forms |
Data Description:
Includes the full outstanding balances of all assets (including loans and debt securities) related to HLTs on which either interest or principal is due and unpaid for 30 through 89 days and on which interest is still accruing. Such assets are also reported in Schedule RC-N, column A for the FFIEC 031-034 reports, and Schedule N for the FFIEC 002 report.
On the FR Y-9C report, grace periods allowed by the bank holding company after an asset technically has become past due but before the imposition of late charges are not to be taken into account in determining past due status.
NOTE:
Reported as confidential.
For the FR Y-9C report, this item is reported on Schedule HC-K and is completed only by bank holding companies with total consolidated assets of $1 billion or more, including Section 20 securities affiliates.
For the FFIEC 002 report, excludes all transactions with related depository institutions.