Data Dictionary
Item Number K158
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY - CONSTRUCTION; LAND DEVELOPMENT; AND OTHER LAND LOANS: 1 - 4 FAMILY RESIDENTIAL CONSTRUCTION LOANSCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHDMK158 | 2011-03-31 | 9999-12-31 | No | FR Y-9C |
| RCONK158 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| SVGLK158 | 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 all loans secured by real estate for the purpose of constructing 1-4 family residential properties (as defined for Schedule RC-C, part I, item 1.a.(1), column B) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. Exclude from this item 1-4 family construction loans restructured in troubled debt restructurings that, under their modified repayment terms, are past due 30 days or more or are in nonaccrual status (report in Schedule RC-N, item 1.a.(1) and Memorandum item 1.a.(1)). SVGLK158 = OTS Account VA211