Data Dictionary
Item Number 6745
HIGHLY-LEVERAGED TRANSACTIONS - PAST DUE 90 DAYS OR MORE AND STILL ACCRUINGCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK6745 | 1990-09-30 | 1992-06-30 | Yes | FR Y-9C |
| RCFD6745 | 1991-03-31 | 1992-06-30 | Yes | Multiple Forms |
| RCON6745 | 1991-03-31 | 1992-06-30 | Yes | Multiple Forms |
Data Description:
Assets (including loans and debt securities) related to HLTs are reported as significantly past due when either interest or principal is due and unpaid 90 days or more and still accruing. (Note: 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:
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 031, 032, 033 and 034 reports, such assets are reported in Schedule RC-N, column B.
For the FFIEC 002 report, excludes all transactions with related depository institutions.
Reported as confidential.