Data Dictionary

Item Number K285
ITEMIZE LOANS TO FOREIGN GOVERNMENTS AND OFFICIAL INSTITUTIONS: NONACCRUAL

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
BHCKK285 2011-03-31 2016-06-30 No FR Y-9C
RCFDK285 2011-03-31 2016-06-30 No FFIEC 031
RCONK285 2011-03-31 2016-06-30 No FFIEC 041
SVGLK285 2011-03-31 2011-12-31 No OTS 1313

Data Description:

Report in the appropriate column all other loans that cannot properly be reported in Memorandum items 1.a through 1.e above 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. Include in the appropriate column of this item all loans in the following categories 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:

(1) Loans secured by farmland (in domestic offices) included in Schedule RC-N, item 1.b;
(2) Loans to depository institutions and acceptances of other banks included in Schedule RC-N, item 2;
(3) Loans to finance agricultural production and other loans to farmers included in Schedule RC-N, item 7 on the FFIEC 041 and item 3 on the FFIEC 31;
(4) Consumer credit cards included in Schedule RC-N, item 5.a;
(5) Consumer automobile loans included in Schedule RC-N, item 5.b;
(6) Other consumer loans included in Schedule RC-N, items 5.c;
(7) Loans to foreign governments and official institutions included in Schedule RC-N, item 6;
(8) Obligations (other than securities and leases) of states and political subdivisions in the U.S. included in Schedule RC-N, item 7;
(9) Loans to nondepository financial institutions and other loans included in Schedule RC-N, item 7; and
(10) On the FFIEC 031, loans secured by real estate in foreign offices included in Schedule RC-N, item 1.f.

Report in Schedule RC-N, Memorandum items 1.f.(1) through 1.f.(6) on the FFIEC 041 (Memorandum items 1.f.(1) through 1.f.(7) on the FFIEC 031), each category of loans within "All other loans" 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, and the dollar amount of loans in such category, that exceeds 10 percent of total loans restructured in troubled debt restructurings that are past due 30 days or more or are in nonaccrual status as of the report date (i.e., 10 percent of the sum of Schedule RC-N, Memorandum items 1.a through 1.e plus Memorandum item 1.f, columns A through C). Preprinted captions have been provided in Memorandum items 1.f.(1) through 1.f.(6) on the FFIEC 041 (Memorandum items 1.f.(1) through 1.f.(7) on the FFIEC 031) for reporting the amount of such restructured loans for the following loan categories if the amount for a loan category exceeds this 10 percent reporting threshold: Loans secured by farmland (in domestic offices); Loans to depository institutions and acceptances of other banks; Loans to finance agricultural production and other loans to farmers (on the FFIEC 031); (Consumer) Credit cards; (Consumer) Automobile loans; Other consumer loans; Loans to foreign governments and official institutions; and Other loans (i.e., Obligations (other than securities and leases) of states and political subdivisions in the U.S., Loans to nondepository financial institutions and other loans, and, on the FFIEC 041, Loans to finance agricultural production and other loans to farmers); and Loans secured by real estate in foreign offices (on the FFIEC 031 only).

SVGLK285 = OTS Account PD780

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Last update: May 10, 2024