Data Dictionary
Item Number A018
LOANS AND LEASES RESTRUCTURED AND INCLUDED IN PAST DUE AND NONACCRUAL LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCCA018 | 1995-12-31 | 2000-12-31 | Yes | FR Y-11I |
| BHCCA018 | 2001-03-31 | 2001-12-31 | No | FR Y-11I |
| BHCSA018 | 1995-03-31 | 2000-12-31 | Yes | Multiple Forms |
| BHCSA018 | 2001-03-31 | 2010-12-31 | No | Multiple Forms |
| FNBKA018 | 2002-12-31 | 2010-12-31 | No | FR Y-7N/FR Y-7NS |
| SUBCA018 | 2002-12-31 | 2010-12-31 | No | FR 2314/FR-2314S |
Data Description:
Includes loans and leases that under their modified terms are past due 30 days or more and still accruing or are in nonaccrual status as of the report date. Such loans and leases are included in items 1406, 1407, or 1403 (items M7.a, M7.b, or M7.c on the report form). Restructured debt includes those loans and lease financing receivables that have been restructured or renegotiated 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 restructured debt. Excludes all loans to individuals for household, family, and other personal expenditures, and all loans secured by 1 to 4 family residential properties. (However, restructured loans of these two types that subsequently become past due 90 days or more or are placed in nonaccrual status should be reported accordingly). COMPARABILITY: Beginning 12/31/02, reported on Schedule BS-A for the FR Y-11 (BHCS) report. Prior to 12/31/02, reported on Schedule A for the FR Y-11I (BHCC) report. Beginning 12/31/02, reproted on Schedule BS-A for the FR Y-7N (FNBK) report. Beginning 12/31/02, reproted on Schedule BS-A for the FR 2314 (SUBC) report. NOTE: Reported on the Balance Sheet for the FR Y-11Q (BHCS) report. Also reported as confidential.