Data Dictionary
Item Number K161
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY - CONSTRUCTION; LAND DEVELOPMENT; AND OTHER LAND LOANS: SECURED BY NONFARM NONRESIDENTIAL PROPERTIES: LOANS SECURED BY OWNER-OCCUPIED NONFARM NONRESIDENTIAL PROPERTIESCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| BHDMK161 | 2011-03-31 | 9999-12-31 | No | FR Y-9C |
| RCONK161 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| SVGLK161 | 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 owner-occupied nonfarm nonresidential properties (as defined for Schedule RC-C, part I, item 1.e.(1), column B) that have been restructured in troubled debt restructurings and are in compliance with their modified terms. Exclude from this item loans secured by owneroccupied nonfarm nonresidential properties 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.e.(1) and Memorandum item 1.d.(1)). SVGLK161 = OTS Account VA215