Data Dictionary
Item Number 6746
HIGHLY-LEVERAGED TRANSACTIONS - NONACCRUALCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCK6746 | 1990-09-30 | 1992-06-30 | Yes | FR Y-9C |
| RCFD6746 | 1991-03-31 | 1992-06-30 | Yes | Multiple Forms |
| RCON6746 | 1991-03-31 | 1992-06-30 | Yes | Multiple Forms |
Data Description:
Assets (including loans and debt securities) related to HLTs are 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; (b) payment in full of interest or principal is not expected; or (c) 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. (Note: Refer to "General Instructions" for Schedule HC-H for the FR Y-9C report, Schedule RC-N for the FFIEC 031-034 reports and Schedule N, for the FFIEC 002 report for definitions of "well-secured" and "in the process of collection").
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 C.
For the FFIEC 002 report, excludes all transactions with related depository institutions.
Reported as confidential.