Data Dictionary
Item Number G377
CONSTRUCTION, LAND DEVELOPMENT, AND OTHER LAND LOANS IN DOMESTIC OFFICES WITH INTEREST RESERVES: AMOUNT OF INTEREST CAPITALIZED FROM INTEREST RESERVES ON CONSTRUCTION, LAND DEVELOPMENT, AND OTHER LAND LOANS THAT IS INCLUDED IN INTEREST AND FEE INCOME ON LOANS DURING THE QUARTER (INCLUDED IN SCHEDULE RI, ITEM 1.A.(1)(A)(2))Call confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RIADG377 | 2009-06-30 | 9999-12-31 | No | Multiple Forms |
Data Description:
Report the amount of interest advanced to borrowers on construction loans (as defined for Schedule RC-C, part I, item 1.a, column B) that has been capitalized into the borrowers' loan balances through the use of interest reserves (including interest advanced on new construction loans granted for the purpose of paying interest on existing construction loans when the loans are secured by the same real estate) and included in interest and fee income during the quarter on "All other loans secured by real estate" (Schedule RI, item 1.a.(1)(b), on the FFIEC 041; Schedule RI, item 1.a.(1)(a)(2) on the FFIEC 031). The amount of capitalized interest included in interest income during the quarter should be reduced by amounts reversed against interest during the quarter. FFIEC 031 Schedule RC-C, part I. LineItem memo 13.b.. FFIEC 041 Schedule RC-C, part I. LineItem memo 13.b..