Data Dictionary
Item Number K109
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY OTHER CONSTRUCTION LOANS AND ALL LAND DEVELOPMENT AND OTHER LAND LOANS: PAST DUE 90 DAYS OR MORE AND STILL ACCRUINGCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHDMK109 | 2011-03-31 | 9999-12-31 | No | FR Y-9C |
| RCONK109 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| SVGLK109 | 2011-03-31 | 2011-12-31 | No | OTS 1313 |
Data Description:
As of 12/31/2023, ASU 2022-02, "Financial Instruments - Credit Losses (Topic 326): Troubled Debt Restructurings and Vintage Disclosures," was effective for all institutions. Report in the appropriate column all construction loans for purposes other than constructing 1-4 family residential properties, all land development loans, and all other land loans included in item 1.a.(2) of this schedule that have been restructured in troubled debt restructurings and, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status as of the report date. SVGLK109 = OTS Account PD617