Data Dictionary
Item Number B522
BALANCE MOST RECENTLY REPORTED FOR THE DECEMBER 31, 2000, REPORTS OF CONDITION AND INCOME(I.E., AFTER ADJUSTMENTS FROM AMENDED REPORT OF INCOME)Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHCKB522 | 2001-03-31 | 9999-12-31 | No | FR Y-9C |
| RIADB522 | 2001-03-31 | 9999-12-31 | No | Multiple Forms |
Data Description:
As of 12/31/2023, ASU 2016-13 "Measurement of Credit Losses on Financial Instruments," was effective for all institutions. Includes the balance of the bank's allowance for loan and lease losses as reported in the Reports of Condition and Income for the previous calendar year-end after the effect of all corrections and adjustments to the allowance for loan and lease losses that were made in any amended report(s) for the previous calendar year-end. Banks that reported an allowance for credit losses in Schedule RI-B, part II, in their December 31, 2000, Reports of Condition and Income that included allowances for loan and lease losses and for credit losses on off-balance sheet credit exposures should report only the allowance for loan and lease losses in this item in each report for 2001. NOTE: Reported on Schedule RI-B-Allowance, part II, for the FFIEC 031 and FFIEC 041 reports. Reported on Schedule HI-B-Charge-Offs and Recoveries on Loans and Leases for the FR Y-9C report.