Data Dictionary

Item Number J979
LOANS RESTRUCTURED IN TROUBLED DEBT RESTRUCTURINGS

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCSJ979 2011-03-31 9999-12-31 No FR Y-11/FR Y-11S
CUSAJ979 2011-03-31 9999-12-31 No NCUA 5300/5300S
FNBKJ979 2011-03-31 9999-12-31 No FR Y-7N/FR Y-7NS
RCFDJ979 2011-03-31 9999-12-31 No FR 2886b
SUBCJ979 2011-03-31 9999-12-31 No FR 2314/FR-2314S

Data Description:

Report 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. Report such loans in items 7(a), 7(b), or 7(c). Loans restructured in troubled debt restructurings includes those loans 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.

Include all loans to individuals for household, family, and other personal expenditures, and all loans secured by 1-4 family residential properties.

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Last update: May 10, 2024