Board of Governors of the Federal Reserve System

Data Dictionary

Item Number K095

Call confidentiality applies to FFIEC 031/041.

Data Description:

Report in the appropriate column the amount of covered loans and leases reported in Schedule RC-M, item 13.a.(5), "All other loans and all leases," that are past due 30 days or more or are in nonaccrual status as of the report date. Include in the appropriate column of this item covered loans in the following categories that are past due 30 days or more or are in nonaccrual status as of the report date:

(1) Loans to depository institutions and acceptances of other banks included in Schedule RC-N, item 2;
(2) On the FFIEC 041, loans to finance agricultural production and other loans to farmers included in Schedule RC-N, item 7;
(3) Loans to foreign governments and official institutions included in Schedule RC-N, item 6;
(4) Obligations (other than securities and leases) of states and political subdivisions in the U.S. included in Schedule RC-N, item 7;
(5) Loans to nondepository financial institutions and other loans included in Schedule RC-N, item 7; and
(6) On the FFIEC 031, loans secured by real estate in foreign offices included in Schedule RC-N, item 1.f.

Also include in the appropriate column all covered lease financing receivables included in Schedule RC-N, item 8, above that are past due 30 days or more or are in nonaccrual status as of the report date.

For each category of loans and leases within "All other loans and all leases" for which the reporting bank reported the amount of covered loans or leases in Schedule RC-M, items 13.a.(5)(a) through 13.a.(5)(d) on the FFIEC 041 (items 13.a.(5)(a) through 13.a.(5)(e) on the FFIEC 031), report in the appropriate column in Schedule RC-N, items 11.e.(1) through 11.e.(4) on the FFIEC 041 (items 11.e.(1) through 11.e.(5) on the FFIEC 031) the amount of covered loans or leases in that category that are past due 30 days or more or are in nonaccrual status as of the report date

SVGLK095 = OTS Account PD832