Data Dictionary
Item Number K258
LOAN MODIFICATIONS TO BORROWERS EXPERIENCING FINANCIAL DIFFICULTY: COMMERCIAL AND INDUSTRIAL LOANS - PAST DUE 90 DAYS OR MORE AND STILL ACCRUINGCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| RCONK258 | 2011-03-31 | 9999-12-31 | No | Multiple Forms |
| SVGLK258 | 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 commercial and industrial loans included in item 4 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. On the FFIEC 041, all banks should report the total of these restructured loans in Memorandum item 1.e, and banks with $300 million or more in total assets should also report in Memorandum items 1.e.(1) and (2) a breakdown of these restructured loans between those loans to U.S. and non-U.S. addressees. On the FFIEC 031, all banks should report a breakdown of these restructured loans between those to U.S. and non-U.S. addressees for the fully consolidated bank in Memorandum items 1.e.(1) and (2). SVGLK258 = OTS Account PD637